| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| PNB Finance And Industries Limited |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
ASSETS |
|
|
|
Cash and cash equivalents |
0.08 |
0.03 |
|
Bank balances other than above |
10.49 |
13.68 |
|
Investments |
4,041.57 |
3,791.88 |
|
Other financial assets |
1.52 |
1.07 |
|
Non-financial assets |
|
|
|
Current tax assets (net) |
0.06 |
0.14 |
|
Deferred tax assets |
0.10 |
0.06 |
|
Property, plant and equipment |
0.01 |
0.02 |
|
Other non-financial assets |
3.17 |
3.21 |
|
Total |
4,069.25 |
3,815.08 |
|
LIABILITIES AND EQUITY |
|
|
|
Total outstanding dues of micro and small enterprises |
0.03 |
0.15 |
|
Other financial liabilities |
0.01 |
0.01 |
|
Non-financial liabilities |
|
|
|
Current tax liabilities (net) |
0.04 |
|
|
Provisions |
0.39 |
0.24 |
|
Deferred tax liabilities |
553.45 |
519.74 |
|
Other non-financial liabilities |
0.02 |
0.05 |
|
Equity |
|
|
|
Equity share capital |
3.20 |
3.20 |
|
Other equity |
3,505.79 |
3,291.68 |
|
Total |
4,069.29 |
3,815.08 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Income |
|
|
|
Interest income |
0.99 |
1.28 |
|
Dividend income |
7.29 |
5.08 |
|
Net gain on fair value changes |
8.71 |
4.14 |
|
Others |
0.008 |
0.03 |
|
Total income |
17.00 |
10.52 |
|
Expenses |
|
|
|
Employee benefits expense |
0.96 |
0.84 |
|
Finance cost (interest on income tax) |
- |
0.02 |
|
Depreciation and amortization expense |
- |
- |
|
Other expenses |
0.58 |
0.81 |
|
Total expenses |
1.54 |
1.68 |
|
Profit before exceptional items and tax |
15.46 |
8.84 |
|
Exceptional items (expense) |
0.12 |
- |
|
Profit before tax |
15.34 |
8.84 |
|
Tax expense |
|
|
|
Current tax |
2.97 |
1.68 |
|
Deferred tax charge/(credit) |
0.01 |
0.00 |
|
Earlier year tax provision (net) |
(0.03) |
- |
|
Total tax expenses |
2.95 |
1.68 |
|
Profit after tax for the year |
12.39 |
7.16 |
|
Profit attributable to owners of the Company |
12.39 |
7.16 |
|
Other Comprehensive Income (OCI) |
|
|
|
Items that will be reclassified to profit
or loss |
|
|
|
Fair value changes in debt instruments through OCI |
1.35 |
3.25 |
|
Less: Reclassified to profit or loss from OCI on sale |
(7.86) |
(4.12) |
|
Less: Deferred tax effect on above |
0.93 |
1.22 |
|
Total |
(5.58) |
0.35 |
|
Items that will not be reclassified to
profit or loss |
|
|
|
Fair value changes in equity instruments through OCI |
241.93 |
475.94 |
|
Less: Deferred tax effect on above |
(34.60) |
181.73 |
|
Profit/(loss) on write off/sale of equity instruments
through OCI |
(0.03) |
0.50 |
|
Less: Current tax effect on above |
0.00 |
(0.08) |
|
Remeasurement of defined benefit plans |
(0.01) |
0.02 |
|
Less: Deferred tax effect on above |
0.00 |
(0.01) |
|
Total |
207.30 |
658.11 |
|
Total other comprehensive income, net of tax |
201.72 |
658.47 |
|
Other comprehensive income attributable to |
|
|
|
Owners of the Company |
201.72 |
658.47 |
|
Total comprehensive income for the year |
214.11 |
665.62 |
|
Total comprehensive income attributable to |
|
|
|
Owners of the Company |
214.11 |
665.62 |
|
Earnings
per equity share (Face value ₹10 each) |
|
|
|
Basic EPS (₹) |
38.72 |
22.37 |
|
Diluted EPS (₹) |
38.72 |
22.37 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Cash flow from operating activities |
|
|
|
Profit before tax |
15.34 |
8.84 |
|
Adjustments for: |
|
|
|
Dividend income |
(7.29) |
(5.08) |
|
Distribution/Income (net) from Investment in AIFs |
(0.65) |
(0.01) |
|
(Gain)/loss on sale of investment in debt mutual funds
(realised) |
(7.86) |
(4.12) |
|
Interest on investments in bonds/debentures |
- |
(0.41) |
|
Interest on fixed deposits with bank |
(0.99) |
(0.87) |
|
Interest on income tax |
- |
0.02 |
|
Non-cash items |
|
|
|
Net gain/(loss) on financial instruments designated
through FVTPL |
(0.20) |
- |
|
Provision for leave encashment and gratuity (net) |
0.02 |
0.02 |
|
One-time impact (gratuity & leave encashment) of notified labour codes |
0.12 |
- |
|
Depreciation |
0.00 |
0.00 |
|
Amount written off |
- |
0.01 |
|
Provision no longer required, written back |
(0.00) |
- |
|
Rounding off adjustment |
(0.00) |
0.00 |
|
Operating profit before working capital
changes |
(1.51) |
(1.60) |
|
Adjustments for changes in working capital |
|
|
|
(Increase)/decrease in other non-financial assets |
0.04 |
0.00 |
|
(Increase)/decrease in Trade Receivables |
- |
1.19 |
|
Increase/(decrease) in other payables |
(0.12) |
0.13 |
|
Increase/(decrease) in other non-financial liabilities |
(0.04) |
(0.18) |
|
Cash generated from/(used in) operations |
(1.63) |
(0.46) |
|
Income tax paid (net of refund) |
(2.81) |
(1.22) |
|
Net cash from/(used in) operating
activities |
(4.44) |
(1.67) |
|
Cash flow from investing activities |
|
|
|
Dividend received (includes TDS) |
7.29 |
5.08 |
|
Distributed income received from Investment in AIF
(with TDS) |
0.29 |
0.01 |
|
Interest received (includes TDS) on bonds/debentures
and FDR |
0.53 |
1.06 |
|
Maturity of investment in bonds/debentures |
- |
8.80 |
|
Maturity of fixed deposits with bank |
5.38 |
3.10 |
|
Fixed deposits with bank made |
(2.20) |
(7.41) |
|
Purchase of investments in AIF |
(13.50) |
(2.02) |
|
Purchase of investments in mutual funds |
(10.04) |
(35.69) |
|
Purchase of investments in shares |
(15.60) |
(16.75) |
|
Proceeds from sale of shares |
1.66 |
2.99 |
|
Proceeds from sale/redemption of mutual funds |
30.66 |
42.45 |
|
Net cash from/(used in) investing
activities |
4.49 |
1.62 |
|
Cash flow from financing activities |
|
|
|
Net cash from financing activities |
- |
- |
|
Net increase/(decrease) in cash and cash
equivalents |
0.05 |
(0.05) |
|
Cash and cash equivalents at the beginning of the year |
0.03 |
0.08 |
|
Cash and cash equivalents at the end of
the year |
0.08 |
0.03 |
Summary of the Cash Flow Statement for the years 2026 and 2025:
Operating Activities
The company reported a net cash outflow from operating
activities of ₹4.44 crore
in FY2026, compared to an outflow of ₹1.67 crore in FY2025.
Although profit before tax increased significantly to ₹15.34 crore, operating
cash flows remained negative primarily due to substantial non-cash investment
income such as dividend income, fair value gains, and gains on sale of
investments, which were adjusted out of operating profits. Higher income tax
payments of ₹2.81 crore also contributed to the increased cash outflow.
Investing Activities
The company generated a net cash inflow of ₹4.49 crore in FY2026,
up from ₹1.62 crore in
FY2025. Investing activities were driven by dividend receipts,
interest income, redemption of mutual funds, and maturity of fixed deposits.
However, these inflows were partially offset by significant investments made in
Alternative Investment Funds (AIFs), mutual funds, and equity shares,
reflecting an active investment management strategy.
Financing Activities
The company reported no
cash flows from financing activities in both FY2026 and FY2025. This indicates
that there were no borrowings, debt repayments, equity issuances, dividend
payments, or other financing transactions during the period.
Overall cash position
