| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Prabhat Securities Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Property, plant and equipment |
0.17 |
1.54 |
|
Investments |
32.10 |
32.10 |
|
Deferred tax assets (net) |
0.41 |
0.34 |
|
Current assets |
|
|
|
Inventories |
41.20 |
2.42 |
|
Trade Receivables |
2.01 |
- |
|
Cash and cash equivalents |
0.11 |
0.12 |
|
Bank Balance |
29.34 |
32.32 |
|
Other Current assets |
249.88 |
287.74 |
|
Total Assets |
355.21 |
356.58 |
|
Equity |
|
|
|
Equity
Share capital |
290.00 |
290.00 |
|
Surplus |
63.40 |
62.37 |
|
Current liabilities |
|
|
|
Other financial liabilities |
1.81 |
2.00 |
|
Short-term provisions |
- |
2.19 |
|
Total Equity and Liabilities |
355.21 |
356.58 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operation |
103.48 |
51.43 |
|
Total Revenue |
103.48 |
51.43 |
|
Expenses |
|
|
|
Cost of
Shares Purchased |
78.78 |
26.76 |
|
Employee Benefits Expenses |
9.27 |
7.74 |
|
Depreciation and Amortization
Expenses |
0.43 |
1.07 |
|
Other Expenses |
13.53 |
11.31 |
|
Total Expenses |
102.01 |
46.61 |
|
Profit before Tax |
1.47 |
4.82 |
|
Tax
Expense/Deferred tax |
0.45 |
1.25 |
|
Net Profit / (Loss) for the period |
1.02 |
3.57 |
|
Paid up
equity share capital (Face Value of Rs.10 per share) |
290.00 |
290.00 |
|
Reserve
excluding Revaluation Reserves |
63.39 |
60.53 |
|
Earnings per share |
|
|
|
Basic |
0.04 |
0.12 |
|
Diluted |
0.04 |
0.12 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit
before Tax and Extraordinary items |
1.02 |
1.84 |
|
Adjustments for: |
|
|
|
Deferred tax |
0.07 |
0.02 |
|
Income Tax |
0.38 |
1.12 |
|
Depreciation and Amortisation
expenses |
0.43 |
0.75 |
|
Operating Profit/(Loss) before
Working Capital Charges |
1.90 |
3.72 |
|
Changes in Working Capital |
|
|
|
(Increase)/ Decrease in Other
Financial Liabilities |
(0.19) |
(7.73) |
|
Increase/ (Decrease) in Provisions
(except IT) |
(2.19) |
0.91 |
|
Increase/ (Decrease) in Inventory |
(38.78) |
8.84 |
|
Increase/ (Decrease) in Trade
Receivables |
(2.01) |
- |
|
Increase/ (Decrease) in Other Current
Assets |
39.70 |
(2.96) |
|
Cash flow from/ (Used in) Operating Activities |
(1.57) |
2.78 |
|
Less: Tax
paid |
0.38 |
1.12 |
|
Net Cash Flow (Used in)/ Generated from Operating Activates |
(1.95) |
1.66 |
|
Cash Flow from Investing Activities |
|
|
|
Proceeds from Sales/written off of
Fixed Assets |
1.03 |
- |
|
Net Cash Flow (Used in)/ Generated from Investing Activities |
1.03 |
- |
|
Cash Flow from Financing Activities |
|
|
|
Repayment
of Borrowings |
- |
0.52 |
|
Net Cash Flow (Used in)/ Generated from Financing Activities |
- |
0.52 |
|
Net Increase /(Decrease) In Cash
and Cash Equivalents |
(2.98) |
1.14 |
|
Cash & Cash Equivalents at the
Beginning of the Year |
32.44 |
0.16 |
|
Cash & Cash Equivalents at the
End of the Year |
29.46 |
1.30 |
Here is a summary of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating Activities
In FY 2025, Prabhat Securities Limited
reported a net
profit before tax and extraordinary items of ₹1.02 lakhs, a
decline from ₹1.84 lakhs in FY 2024. After incorporating adjustments such as deferred
tax (₹0.07 lakhs), income tax (₹0.38 lakhs), and depreciation (₹0.43 lakhs),
the operating
profit before working capital changes stood at ₹1.90 lakhs in
2025, lower than ₹3.72 lakhs in the previous year, indicating reduced core
profitability.
Working capital changes had a significantly
adverse impact in 2025. There was a substantial increase in
inventory by ₹38.78 lakhs, contrasting with a reduction of
₹8.84 lakhs in 2024. Additionally, provisions (excluding income tax)
decreased by ₹2.19 lakhs in 2025, while other financial liabilities also
decreased marginally by ₹0.19 lakhs. However, a positive change
came from a sharp reduction in other current assets (₹39.70 lakhs),
which helped offset some of the negative impacts. The net effect of all working
capital adjustments resulted in a cash outflow from operations of ₹1.57
lakhs in 2025, in contrast to a cash inflow of
₹2.78 lakhs in 2024. After paying taxes
worth ₹0.38 lakhs, the company experienced a net
operating cash outflow of ₹1.95 lakhs, compared to a positive
inflow of ₹1.66 lakhs in the previous fiscal year. This
suggests weakening operational efficiency and liquidity in 2025.
Cash Flow from Investing Activities
The company reported cash
inflow from investing activities of ₹1.03 lakhs in FY 2025,
derived from the sale or write-off of fixed assets. This
is a notable change from FY 2024, during which there were no investing
activities reported. The positive inflow suggests some liquidation or disposal
of capital assets, possibly to support cash flow or reallocate resources.
Cash Flow from Financing Activities
There was no cash flow from
financing activities in FY 2025, indicating that the company
neither raised nor repaid any borrowings during the year. In contrast, FY 2024
saw a repayment
of borrowings amounting to ₹0.52 lakhs, suggesting that while
the company had some financing activity previously, it maintained a stable debt
position in 2025 without fresh inflows or repayments.
Net Cash Movement and Closing Balance
Taking all the activities together,
the company reported a net decrease in cash and cash
equivalents of ₹2.98 lakhs in 2025, compared to a net
increase of ₹1.14 lakhs in 2024. The cash balance at the beginning
of FY 2025 was ₹32.44 lakhs, and after the net outflows, it declined
to ₹29.46 lakhs at the end of the year.
