Premas Life Sciences Annual Reports, Balance Sheet and Financials

  Premas Life Sciences Private Limited Standalone Balance Sheet (Rs in Crores)

Particulars	31-03-2025	31-03-2024
Equity
Share Capital	28.73	28.73
Reserves And Surplus	197.12	165.24
Non-Current Liabilities
Long-Term Borrowings	15.51	-
Long-Term Provisions	0.96	0.79
Current Liabilities
Short-Term Borrowings	2.04	-
Trade Payables - Micro And Small Enterprises	0.24	-
Trade Payables - Other Than Micro And Small Enterprises	41.03	53.91
Other Current Liabilities	12.71	9.36
Short-Term Provisions	14.96	14.43
Total Equity And Liabilities	313.31	272.46
Non-Current Assets
Property, Plant And Equipment	28.28	1.88
Intangible Assets	0.19	0.04
Deferred Tax Assets (Net)	0.53	0.44
Long-Term Loans And Advances	8.09	8.07
Other Non-Current Assets	3.29	3.65
Current Assets
Inventories	44.04	46.51
Trade Receivables	85.88	64.62
Cash And Bank Balances	121.21	124.70
Short-Term Loans And Advances	15.89	18.36
Other Current Assets	5.91	4.22
Total Assets	313.31	272.46

 

Premas Life Sciences Private Limited Standalone Profit & Loss Statement (Rs in Crores)

Particulars	31-03-2025	31-03-2024
Income
Revenue From Operations	301.87	308.95
Other Income	7.79	6.23
Total Income	309.66	315.18
Expenses
Purchase Of Stock In Trade	170.85	187.02
Direct Expenses	35.21	39.04
Changes In Inventory Of Finished Goods, WIP And Stock In Trade	2.47	-7.05
Employee Benefits Expenses	19.84	17.72
Finance Cost	1.39	0.64
Depreciation And Amortisation Expenses	1.23	0.68
Other Expenses	24.93	23.32
Total Expenses	255.92	261.36
Profit Before Tax	53.73	53.81
Current Tax	13.94	13.94
Deferred Tax	-0.09	-0.05
Current Tax Of Previous Year	0.01	-
Profit For The Period	39.87	39.93
Earnings Per Equity Share
Basic & Diluted	13.88	13.90

 

Premas Life Sciences Private Limited Standalone Cash Flow Statement (Rs in Crores)

Particulars	31-03-2025	31-03-2024
Cash Flow From Operating Activities
Net Profit Before Tax And Appropriations	53.73	53.81
Adjustments For:
Interest Income	-7.77	-4.90
Interest Expenses	1.39	0.64
Depreciation	1.23	0.68
Bad Debts Written Off	0.31	0.55
Other Balances Written Off	-	-0.04
Foreign Exchange Gain/Loss (Unrealised)	-0.08	0.54
Operating Profit Before Working Capital Changes	48.83	51.29
Changes In Working Capital:
Decrease/(Increase) In Inventories	2.47	-7.05
Decrease/(Increase) In Trade Receivables	-21.50	8.27
Decrease/(Increase) In Loans And Advances And Other Assets	2.54	-9.13
Increase/(Decrease) In Provisions	0.70	0.25
Increase/(Decrease) In Trade Payables And Short Term Borrowings	-12.64	21.77
Increase/(Decrease) In Other Current Liabilities	3.35	-4.54
Cash Generated From Operations	23.75	60.86
Direct Taxes Paid	-13.95	-13.28
Net Cash From/(Used In) Operating Activities	9.80	47.58
Cash Flows From Investing Activities
Purchase Of Fixed Assets	-27.77	-0.76
Capital Advance Made For Fixed Assets	-0.09	-0.03
Proceeds From Sale Of Fixed Assets	-	0.16
Redemption/(Investment) In Fixed Deposits	1.66	-46.41
Interest Received	6.52	4.86
Net Cash From/(Used In) Investing Activities	-19.67	-42.17
Cash Flows From Financing Activities
Dividend Paid	-8.00	-6.00
Proceeds/(Repayment) Of Car Loan	0.02	-
Proceeds/(Repayment) Of Term Loan	17.53	-
Interest Expenses	-1.39	-0.64
Net Cash From/(Used In) Financing Activities	8.16	-6.64
Total Increase/(Decrease) In Cash And Cash Equivalents During The Year	-1.71	-1.23
Cash And Cash Equivalents At The Beginning Of The Year	3.78	5.01
Cash And Cash Equivalents At The End Of The Year	2.07	3.78

Summary of the Cash Flow Statement for the years 2025 and 2024:

Cash Flow from Operating Activities

Cash flow from operating activities represents the cash generated by the company through its principal business operations. During FY 2024–25, Premas Life Sciences Private Limited reported net profit before tax of ₹53.73 crore, almost unchanged from ₹53.81 crore in FY 2023–24. However, operating profit before working capital changes declined from ₹51.29 crore to ₹48.83 crore. Cash generated from operations decreased significantly from ₹60.86 crore to ₹23.75 crore, mainly due to an increase in trade receivables of ₹21.50 crore and a cash outflow of ₹12.64 crore from trade payables and short-term borrowings. Although inventory movements and loans and advances contributed positively to cash flow, these benefits were insufficient to offset the adverse working capital changes. After direct tax payments of ₹13.95 crore, net cash from operating activities fell from ₹47.58 crore to ₹9.80 crore, a decline of approximately 79.4%. This indicates that the company experienced a substantial reduction in its ability to convert accounting profits into cash, highlighting the need for better receivables management and working capital control.

 

Cash Flows from Investing Activities

Cash flow from investing activities reflects the company 's expenditure on fixed assets and investments, as well as receipts from the sale of assets and interest income. During FY 2024–25, the company recorded a net investing cash outflow of ₹19.67 crore, compared with ₹42.17 crore in FY 2023–24. The purchase of fixed assets increased substantially from ₹0.76 crore to ₹27.77 crore, indicating higher investment in long-term assets that may support future business growth. The company also reported a capital advance of ₹0.09 crore and a positive cash flow of ₹1.66 crore from the redemption or net movement of fixed deposits, compared with an outflow of ₹46.41 crore in the previous year. Interest received increased from ₹4.86 crore to ₹6.52 crore. Overall, the lower net investing outflow was mainly attributable to the reduced cash outflow associated with fixed deposits, despite significantly higher capital expenditure. Such investment may be beneficial over the long term, although its returns and impact on future operating capacity should be evaluated.

 

Cash Flows from Financing Activities

Cash flow from financing activities shows the cash received from or paid to lenders and shareholders. During FY 2024–25, the company generated net cash of ₹8.16 crore from financing activities, compared with a net outflow of ₹6.64 crore in FY 2023–24. The company paid dividends of ₹8.00 crore, higher than ₹6.00 crore in the previous year, while receiving ₹17.53 crore through term loans and ₹0.02 crore through car loans. Interest expenses of ₹1.39 crore were paid during the year, compared with ₹0.64 crore in the previous year. The positive financing cash flow was primarily supported by the new term loan, which helped provide funds for the company 's financial requirements and investments. However, increased borrowing also creates future repayment obligations and higher interest costs. Therefore, the company should ensure that its future operating cash flows are sufficient to service its debt while maintaining an appropriate balance between borrowing and internal funding.

 

Net Increase/Decrease in Cash and Cash Equivalents

The company 's total cash and cash equivalents decreased by ₹1.71 crore during FY 2024–25, compared with a decrease of ₹1.23 crore in FY 2023–24. Cash and cash equivalents at the beginning of the year stood at ₹3.78 crore, while the closing balance declined to ₹2.07 crore. This represents a reduction of approximately 45.2% in the closing cash balance compared with the previous year 's closing balance of ₹3.78 crore. The decrease occurred because the combined cash outflows from investing activities and the limited cash generated from operating activities reduced the funds available to maintain liquidity, despite positive financing cash flow. The closing cash balance of ₹2.07 crore indicates a relatively limited immediate cash reserve, making effective cash management particularly important. Overall, the company maintained profitability and continued investing in fixed assets, but the sharp decline in operating cash flow and cash reserves highlights the importance of improving collection efficiency, managing working capital and ensuring that future investments are supported by sustainable cash generation.