| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Renfra Energy India Limited |
|
Particulars |
31.03.2025 |
31.03.2024 |
|
ASSETS |
|
|
|
Non-current
assets |
|
|
|
Property, Plant and Equipment |
28.31 |
5.13 |
|
Financial Assets - Loans |
- |
0.34 |
|
Deferred Tax Assets |
- |
0.13 |
|
Total
Non-Current Assets |
28.31 |
5.60 |
|
Current
assets |
|
|
|
Inventories |
26.11 |
1.68 |
|
Financial Assets - Trade receivables |
104.20 |
90.37 |
|
Cash and cash equivalents |
73.22 |
5.03 |
|
Loans |
141.49 |
16.91 |
|
Other current assets |
28.46 |
16.38 |
|
Total
Current Assets |
373.48 |
130.38 |
|
TOTAL
ASSETS |
401.79 |
135.98 |
|
EQUITY |
|
|
|
Equity Share Capital |
0.11 |
0.10 |
|
Other Equity |
253.40 |
49.00 |
|
TOTAL
EQUITY |
253.51 |
49.10 |
|
Non-Current
Liabilities |
|
|
|
Borrowings |
9.79 |
4.88 |
|
Deferred Tax Liabilities |
0.09 |
|
|
Total
Non-Current Liabilities |
9.87 |
4.88 |
|
Current
Liabilities |
|
|
|
Borrowings |
22.59 |
3.56 |
|
Trade payables - Micro & Small Enterprises |
30.43 |
14.05 |
|
Trade payables - Other than Micro & Small
Enterprises |
37.94 |
4.16 |
|
Other current liabilities |
46.24 |
26.14 |
|
Provisions |
1.20 |
34.09 |
|
Total
Current Liabilities |
138.40 |
82.00 |
|
TOTAL
LIABILITIES |
148.27 |
86.88 |
|
TOTAL
EQUITY & LIABILITIES |
401.79 |
135.98 |
|
Particulars |
31.03.2025 |
31.03.2024 |
|
Revenue from Operations |
510.72 |
446.73 |
|
Other Income |
0.71 |
0.00 |
|
Total
Income |
511.43 |
446.73 |
|
EXPENSES |
|
|
|
Purchases of Stock-in-Trade |
237.02 |
283.27 |
|
Direct Expenses in Solar/Wind Projects |
122.13 |
86.83 |
|
Change in inventories of Finished goods, Stock-in-Trade and WIP |
(24.42) |
0.15 |
|
Employee Benefit Expense |
23.61 |
9.42 |
|
Finance Costs |
4.07 |
4.97 |
|
Depreciation and amortization expense |
2.06 |
1.15 |
|
Other Expenses |
20.11 |
10.85 |
|
Total
Expenses |
384.57 |
396.64 |
|
Profit/(Loss)
before tax |
126.86 |
50.10 |
|
Tax
expense: |
|
|
|
Current tax |
31.77 |
12.85 |
|
Deferred tax |
0.21 |
(0.09) |
|
Profit/(Loss)
for the period |
94.87 |
37.33 |
|
Total Other Comprehensive Income (net of tax) |
- |
- |
|
Total
Comprehensive Income for the period |
94.87 |
37.33 |
|
Earning
per equity share (Face Value of ₹100/- each) |
|
|
|
Basic and Diluted (₹) |
92,670 |
37,328 |
|
Particulars |
31.03.2025 |
31.03.2024 |
|
Cash
Flow From Operating Activities |
|
|
|
Profit/(Loss) before tax |
126.86 |
50.10 |
|
Adjustments
for: |
|
|
|
Depreciation and Amortization Expenses |
2.06 |
1.15 |
|
Finance Cost |
(4.07) |
(4.97) |
|
Interest Income |
0.71 |
0.00 |
|
Operating
Profit before Working Capital Changes |
125.56 |
46.28 |
|
Movement
in Working Capital |
|
|
|
Decrease/(Increase) in Trade Receivables |
(13.83) |
(77.20) |
|
Decrease/(Increase) in Inventories |
(24.42) |
0.15 |
|
(Decrease)/Increase in Trade payables, provisions, other financial liabilities and other liabilities |
37.37 |
53.70 |
|
Decrease/(Increase) Loans, other financial assets and
other assets |
(136.67) |
(16.38) |
|
Cash
(utilised in)/generated from operations |
(11.99) |
6.56 |
|
Payment of Direct Taxes |
31.77 |
12.85 |
|
Net
cash from/(used in) operating activities |
(43.76) |
(6.29) |
|
Cash
Flow From Investing Activities |
|
|
|
Purchase of property, plant and equipment, intangible
assets and investment property |
(25.23) |
(3.93) |
|
Interest Income |
(0.71) |
(0.00) |
|
Long term loans & advances |
0.34 |
2.66 |
|
Net
Cash from/(used in) Investing Activities |
(25.60) |
(1.27) |
|
Cash
Flow From Financing Activities |
|
|
|
Share Capital and Subscription |
109.54 |
- |
|
Share application money received pending allotment |
|
|
|
Proceeds/(Repayments) from non-current borrowings |
4.91 |
(0.26) |
|
Proceeds/repayments of current borrowings (Net) |
19.03 |
3.56 |
|
Interest Paid |
4.07 |
4.97 |
|
Net
cash from/(used in) financing activities |
137.55 |
8.27 |
|
Net
Increase in Cash and Cash Equivalents |
68.18 |
0.70 |
|
Cash & Cash Equivalents at the beginning of the
year |
5.03 |
4.33 |
|
Cash
& Cash Equivalents at the end of the year |
73.22 |
5.03 |
Summary of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating Activities :
Cash flow from operating activities was impacted by a
sharp increase in working capital during the year. Profit before tax rose to
₹126.86 crore (FY24: ₹50.10 crore), and operating profit before working capital
changes increased to ₹125.56 crore from ₹46.28 crore. However, a significant
build-up in loans, other financial assets and trade receivables, partly offset
by higher trade payables, led to cash used in operations of ₹11.99 crore. After
payment of direct taxes of ₹31.77 crore, net cash used in operating activities
was ₹43.76 crore, against ₹6.29 crore used in the previous year, reflecting
rapid scale-up of business operations.
Cash Flow from Investing Activities :
Net cash used in investing activities was ₹25.60 crore,
higher than ₹1.27 crore in FY24. This was mainly due to capital expenditure of
₹25.23 crore on property, plant and equipment, largely towards solar and wind
project assets, compared to ₹3.93 crore in the previous year. Interest income
of ₹0.71 crore was earned during the year, while ₹0.34 crore was received from
long-term loans and advances against ₹2.66 crore in FY24. The higher outflow
reflects the company 's continued investment in expanding its renewable energy
asset base to support future growth.
Cash Flow from Financing Activities :
Financing activities generated a net cash inflow of
₹137.55 crore, sharply higher than ₹8.27 crore in FY24, mainly driven by
₹109.54 crore raised through equity share capital and premium during the year.
Net proceeds from current borrowings were ₹19.03 crore and non-current
borrowings contributed ₹4.91 crore, compared to a net repayment of ₹0.26 crore
in the previous year. Interest paid during the year was ₹4.07 crore. Overall,
the company relied on fresh equity infusion along with borrowings to fund its growing
working capital and capital expenditure requirements.
Overall cash position :
The company 's overall cash position strengthened
considerably, with cash and cash equivalents increasing by ₹68.18 crore to
close at ₹73.22 crore, against a marginal increase of ₹0.70 crore to ₹5.03
crore in FY24. While operating activities consumed cash due to working capital
build-up and investing activities absorbed funds for capital expenditure,
strong financing inflows - particularly fresh equity capital - more than
compensated for these outflows, resulting in a healthy year-end cash balance
and improved liquidity to support the company 's growth plans.
