| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Rishabh Enterprises Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non Current Assets |
|
|
|
Investments |
25.06 |
67.12 |
|
Loans |
186.00 |
95.25 |
|
Current Assets |
|
|
|
Inventories |
- |
13.28 |
|
Cash & Cash Equivalents |
1.05 |
1.24 |
|
Current Tax Assets |
- |
0.25 |
|
Other Current Assets |
27.45 |
44.64 |
|
Total Assets |
239.56 |
221.77 |
|
Equity |
|
|
|
Equity Share Capital |
110 |
100.00 |
|
Other Equity |
133.06 |
120.91 |
|
Current Liabilities |
|
|
|
Trade Payables |
0.02 |
0.09 |
|
Other Current Liabilities |
0.51 |
0.77 |
|
Provisions |
5.97 |
- |
|
Total Equity and Liabilities |
239.56 |
221.77 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operations |
12.88 |
- |
|
Other Income |
30.51 |
7.36 |
|
Total Income |
43.39 |
7.36 |
|
Expenses |
|
|
|
Changes in inventories of stock-in-trade |
13.28 |
-0.36 |
|
Employees Benefit Expense |
1.84 |
2.40 |
|
Other Expenses |
3.31 |
3.03 |
|
Total Expenses |
18.43 |
5.07 |
|
Profit Before Tax |
24.96 |
2.29 |
|
Tax Expense |
9.02 |
0.49 |
|
Profit After Tax |
15.94 |
1.80 |
|
Other
Comprehensive Income |
|
|
|
Items that will not be reclassified into
P&L |
-3.79 |
4.53 |
|
Total Comprehensive Income |
12.15 |
6.33 |
|
Paid up equity share capital |
100.00 |
100.00 |
|
Other equity |
133.06 |
120.91 |
|
Earnings per Share |
|
|
|
Basic &
Diluted |
1.59 |
0.18 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit Before Tax |
24.96 |
2.29 |
|
Operating Profit Before WC Changes |
|
|
|
Decrease in Trade Payables |
-0.07 |
-0.04 |
|
Increase/(Decrease) in Other Liabilities |
-0.27 |
0.14 |
|
(Increase)/Decrease in Inventories |
13.28 |
-0.36 |
|
(Increase)/ Decrease in Other Current
Assets |
17.18 |
-6.61 |
|
Cash Generated from Operation |
55.09 |
-4.59 |
|
Income Tax Paid |
-2.80 |
-0.58 |
|
Net Cash from Operating Activities |
52.29 |
-5.17 |
|
Cash Flow from Investment Activities |
|
|
|
Sale of Investment |
38.27 |
- |
|
Net Cash from Investment Activities |
38.27 |
- |
|
Cash Flow from Financing Activities |
|
|
|
Loans given |
-90.75 |
5.05 |
|
Net Cash from Financing Activities |
-90.75 |
5.05 |
|
Net Increase in Cash & Cash
Equivalents |
-0.19 |
-0.12 |
|
Opening Cash & Cash Equivalents |
1.24 |
1.35 |
|
Closing Cash & Cash Equivalents |
1.05 |
1.24 |
Here is a summary of the Cash Flow Statement for the
years 2025 and 2024:
In FY 2025, the company
generated a net profit before tax of ₹24.96 lakh, a notable rise from ₹2.29
lakh in FY 2024. Working capital changes, particularly increases in inventories
(₹13.28 lakh) and non-current assets (₹17.18 lakh), impacted cash flow. Despite
this, cash from operations stood at ₹55.09 lakh, and after tax payment of ₹2.80
lakh, net
cash from operating activities was ₹52.29 lakh, marking a
strong recovery from the previous year’s negative ₹5.17 lakh.
The company recorded a positive inflow
of ₹38.27 lakh from the sale of investments in FY 2025, whereas
no such activity occurred in FY 2024. This indicates that the company monetized
some of its financial assets to possibly strengthen liquidity or reallocate
resources. The investing activity has turned into a source of cash rather than
an outflow segment.
A net outflow of
₹90.75 lakh occurred in FY 2025, mainly due to loans given
(net). This contrasts sharply with an inflow of ₹5.05 lakh in FY 2024. The high
cash outflow here suggests that the company may have extended financial support
or loans, impacting overall liquidity, even though operations and investments
showed healthy inflows.
Despite strong operating and
investing inflows, the high financing outflow led to a net decrease in
cash and cash equivalents by ₹0.19 lakh in FY 2025, compared to
₹0.12 lakh in FY 2024. Ending cash balance stood at ₹1.05 lakh, slightly down
from ₹1.24 lakh in the previous year. This slight drop reflects the financing
burden overshadowing positive business cash flow.
