| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Prisma AI Private Limited |
Particulars | 31-03-2024 | 31-03-2023 |
Non-Current Assets | | |
Other non-current assets | 9,600 | 10,800 |
Current Assets | | |
Cash and cash equivalents | 1,14,588 | 88,000 |
Total Assets | 1,24,188 | 98,800 |
Equity | | |
Equity Share Capital | 1,00,000 | 1,00,000 |
Reserves and Surplus | 12,812 | 6,200 |
Non-Current Liabilities | | |
Long term Borrowings | 27,000 | - |
Current Liabilities | | |
Other Current Liabilities | 10,000 | 5,000 |
Total Equity and Liabilities | 1,24,188 | 98,800 |
Particulars | 31-03-2024 | 31-03-2023 |
Income | | |
Revenue from operations | - | - |
Total income | - | - |
Expenses | | |
Employee benefit expense | 412 | - |
Other expenses | 6,200 | 6,200 |
Total expenses | 6,612 | 6,200 |
Total profit (loss) for period | -6,612 | -6,200 |
Earnings Per Share | | |
Basic & Diluted | -0.07 | -0.06 |
Particulars | 31-03-2024 | 31-03-2023 |
Cash Flow from Operating Activities | | |
Net Profit after Tax | -6,200 | -6,200 |
Adjustment for: | | |
(Decrease)/Increase in Other current liabilities | 32,000 | 5,000 |
(Decrease)/Increase in Other non-current assets | 1,200 | -10,800 |
Net Cash Flow From Operating Activates | 33,200 | -5,800 |
Cash Flow from Financing Activities | | |
Increase/(Decrease) in Capital | - | 1,00,000 |
Net Cash Flow From Financing Activities | - | 1,00,000 |
Net Increase /(Decrease) In cash & Cash Equivalents | 26,588 | 88,000 |
Net increase (decrease) in cash and cash equivalents | 88,000 | - |
Cash & Cash equivalents at the end of the Year | 1,14,588 | 88,000 |
Summary of the Cash Flow Statement for the years 2024 and 2023:
The cash flow from operating activities shows how much cash the business generated (or used) through its core operations. For the year ending 31-03-2024, the company recorded a net loss after tax of ₹6,200. However, despite the accounting loss, operating cash flow turned positive because of significant changes in working-capital items. Other current liabilities increased by ₹32,000, meaning the company likely delayed payments or received advances, which boosted cash inflow. Similarly, other non-current assets increased slightly by ₹1,200. After adjusting for these items, the net cash generated from operating activities amounted to ₹33,200. In comparison, the previous year (31-03-2023) showed a negative operating cash flow of ₹5,800, mainly due to a fall in non-current assets and lower movement in liabilities. This indicates operational improvement in 2024 despite a net loss.
Cash flow from financing activities reflects how the company raised or repaid funds from owners or lenders. During 2023, the company received a capital infusion of ₹1,00,000, which significantly strengthened its financial position. In contrast, for the year ending 31-03-2024, there was no financing activity, meaning no new capital was introduced and no repayments were made. As a result, financing cash flow remained nil in 2024.
Combining operating and financing activities, the company experienced a net increase in cash and cash equivalents of ₹26,588 in 2024, compared to a larger increase of ₹88,000 in 2023—the latter mainly driven by the capital introduced that year. This brought the closing cash balance to ₹1,14,588 as on 31-03-2024, up from ₹88,000 in the previous year.
