| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| PNB Finance And Industries Limited |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Financial Assets |
|
|
|
Cash and cash equivalents |
3.09 |
8.09 |
|
Bank balances other than above |
1367.76 |
936.87 |
|
made Receivables |
- |
118.8 |
|
Investments |
3,79,688.25 |
3,31,697.05 |
|
Other financial assets |
107.11 |
82.34 |
|
Non-Financial Assets |
|
|
|
Current tax assets |
14.38 |
80.55 |
|
Deferred tax assets |
6.2 |
6.83 |
|
Property, plant and equipment |
0.16 |
0.33 |
|
Other non -financial assets |
321.22 |
321.74 |
|
Total Assets |
3,81,508.17 |
3,33,252.60 |
|
Financial Liabilities |
|
|
|
Payables: |
|
|
|
Total outstanding dues of creditor other than Micro & small enterprises |
15 |
2.14 |
|
Other financial liabilities |
1.37 |
1.87 |
|
Non- financial Liabilities |
|
|
|
Current tax |
- |
6.05 |
|
Provisions |
24.3 |
24.18 |
|
Deferred tax liabilities |
51973.66 |
70268.83 |
|
Other non-financial liabilities |
5.77 |
23.86 |
|
Equity |
|
|
|
Equity share capital |
320 |
320 |
|
Other equity |
329168.07 |
262605.67 |
|
Total Liabilities & Equity |
3,81,508.17 |
3,33,252.60 |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from operations |
- |
110 |
|
Other income |
1,051.50 |
1,048.25 |
|
Total income |
1,051.50 |
1,158.25 |
|
Expenses |
|
|
|
Employee benefits expense |
84.14 |
73.59 |
|
Finance costs |
1.9 |
0.14 |
|
Depreciation and amortization expense |
0.17 |
0.32 |
|
Other expenses: |
|
|
|
Directors ' sitting fees |
4.2 |
6.2 |
|
Legal & professional expenses |
42.81 |
154.35 |
|
CSR Contributions |
8.83 |
10.23 |
|
Others |
25.49 |
49.17 |
|
Total Expenses |
167.54 |
294 |
|
Profit/(Loss) before exceptional items and tax |
883.96 |
864.25 |
|
Profit/(Loss) before tax |
883.96 |
864.25 |
|
Current tax |
168.02 |
143.22 |
|
Deferred tax charge/(-)credit |
0.13 |
-0.81 |
|
Earlier Year Tax Provision |
- |
0.16 |
|
Total Tax Expenses |
168.15 |
142.57 |
|
Net Profit/(Loss) for the period/year |
715.81 |
721.68 |
|
Other Comprehensive Income |
|
|
|
items that will not be reclassified to profit or loss |
47,646.35 |
-1972.75 |
|
Income tax effect on above |
18,165.09 |
—1,529.83 |
|
items that will be reclassified to profit or loss |
-86.85 |
173.45 |
|
Income tax effect on above |
121.97 |
-44.54 |
|
Total Other Comprehensive Income for |
65,846.56 |
-3,373.67 |
|
Total Comprehensive Income for the period/year |
66,562.37 |
-2,651.99 |
|
Profit attributable to: |
|
|
|
Owners of the Company |
715.81 |
721.68 |
|
Other Comprehensive income attributable to: |
|
|
|
Owners of the Company |
65,846.56 |
-3,373.67 |
|
Total Comprehensive income attributable to: |
|
|
|
Owners of the Company |
66,562.37 |
2,651.99 |
|
Paid-up Equity share capital |
320 |
320 |
|
Other Equity |
3,29,168.07 |
2,62,605.67 |
|
Earnings per share |
|
|
|
Basic |
2237 |
22.55 |
|
Diluted |
22.37 |
22.55 |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Cash flow from
operating activities |
|
|
|
Profit before
tax |
883.96 |
864.25 |
|
Adjustment
for: |
|
|
|
Dividend
income |
-508.83 |
-488.15 |
|
(Gain)/loss on sale of investment in debt mutual
funds |
-412.26 |
-183.06 |
|
Interest on investments in bonds, debentures & deposit |
-41.27 |
-321.27 |
|
Premium on bonds amortised |
- |
8.09 |
|
Interest income on loan |
- |
-3.47 |
|
interest on fixed deposits with bank |
-86.52 |
-56.39 |
|
Interest on income tax |
1.9 |
0.14 |
|
Non - cash items: |
|
|
|
Provision for leave encashment and gratuity |
2.11 |
4.23 |
|
Depreciation |
0.17 |
0.32 |
|
Amount written off |
0.84 |
- |
|
Provision no longer required, written back |
- |
-0.85 |
|
Rounding off adjustment |
0.01 |
- |
|
Operating profit before working capital changes |
159.89 |
-176.16 |
|
Adjustments for changes in working capital: |
|
|
|
(Increase)/ decrease in other non-financial
assets |
0.52 |
-315.74 |
|
(Increase)/ decrease in trade Receivables |
118.8 |
-118.8 |
|
Increase/(decrease) in other payables |
12.86 |
-23.21 |
|
increase/(decrease) in other non-financial liabilities |
-18.09 |
13.92 |
|
Cash generated from operations |
-45.8 |
-619.99 |
|
Income tax paid |
-121.55 |
-196.71 |
|
Net cash from operating activities |
-167.35 |
-816.7 |
|
Cash flow from investing activities |
|
|
|
Dividend received |
508.83 |
488.15 |
|
Interest received on deposits bonds and FDR |
106.32 |
411.62 |
|
Maturity of investment in bonds and deposits |
880 |
2,990 |
|
Maturity of fixed deposits with
bank |
310 |
1,347.85 |
|
Fixed deposits with bank made |
-741.39 |
-935 |
|
Loan repaid/refunded |
- |
580.5 |
|
Loan given |
- |
-580.5 |
|
Interest received on loan to others |
- |
3.47 |
|
Purchase of investments in AIF |
-201.7 |
- |
|
Purchase of investments in mutual funds |
-3569 |
-3,898.20 |
|
Purchase of investments in shares |
-1674.98 |
-1,158.19 |
|
Proceeds from sale of shares |
299.26 |
- |
|
Proceeds from sale/redemption of mutual funds |
4.245.01 |
1,357.08 |
|
Net cash from investing activities |
162.35 |
606.78 |
|
Cash flow from financing activities |
|
|
|
Net increase/(decrease) in cash and cash equivalents |
-5 |
-209.92 |
|
Cash and Cash Equivalents at the beginning of the period / year |
8.09 |
218.01 |
|
Total Cash and Cash Equivalents at the end of the period/year |
3.09 |
8.09 |
|
Components of cash and cash equivalents- |
|
|
|
Cash on hand |
- |
0.03 |
|
Balances with bank in current accounts |
3.09 |
8.06 |
|
Total |
3.09 |
8.09 |
Here is a summary of the Cash Flow
Statement for the years 2025 and 2024:
Cash Flow from
Operating Activities
PNB Finance Limited
reported a profit
before tax of ₹883.96 lakhs in FY 2024–25. Significant
non-operating adjustments were made to derive the actual cash flow from
operations. These include deductions for dividend income (₹508.83 lakhs),
gains
on sale of mutual fund investments (₹412.26 lakhs), and interest
on bonds, debentures, and deposits (₹41.27 lakhs).
Additionally, there were minor non-cash items like depreciation (₹0.17 lakhs)
and provisions (₹2.11 lakhs). After these adjustments and changes in working
capital—such as increases in payables and decreases in receivables—the
operating profit before tax-related outflows stood at a loss of ₹45.8 lakhs.
After income tax payments of ₹121.55 lakhs, the net cash used in
operating activities was ₹167.35 lakhs, indicating a negative
operating cash flow, primarily due to low revenue-generating activities and
higher tax outflows.
Cash Flow from Investing Activities
Investing activities
were relatively positive for the year. PNB Finance generated inflows from dividends
(₹508.83 lakhs) and interest on deposits and FDRs
(₹106.32 lakhs). It also realized proceeds from maturity
and sale of investments (₹880 lakhs + ₹4,245.01 lakhs) and sale
of shares (₹299.26 lakhs). However, it also made sizable
investments in mutual funds (₹3,569 lakhs), shares
(₹1,674.98 lakhs), and AIF (₹201.7 lakhs).
Netting all these, the company reported a positive cash
flow of ₹162.35 lakhs from investing activities, indicating
strong investment management and liquidity from financial assets.
Cash Flow from Financing Activities
There were no
major inflows or outflows from financing activities, except for
the resulting effect on net cash. The net decrease in cash
and cash equivalents was ₹5 lakhs, a nominal outflow that
reflects minimal financing activity during the year. The cash
and cash equivalents dropped from ₹8.09 lakhs at the beginning of the year to
₹3.09 lakhs at the end, all of which was maintained in current
bank accounts.
