| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| SAB Electronic Devices Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Property,
plant and equipment |
46.82 |
46.82 |
|
Non-current
investments |
65,626.6 |
65,626.6 |
|
Deferred
tax assets (net) |
2.96 |
2.96 |
|
Current assets |
|
|
|
Trade
receivables |
1,037.5 |
1,037.5 |
|
Cash
and cash equivalents |
7,791.8 |
6,492.2 |
|
Loans |
2,41,891.61 |
2,41,891.61 |
|
Other
current assets |
14,317.86 |
14,218.86 |
|
Total assets |
3,30,715.15 |
3,29,316.55 |
|
Equity |
|
|
|
Equity
share capital |
1,22,000 |
1,22,000 |
|
Other
equity |
1,96,953.15 |
1,96,927.75 |
|
Non-current liabilities |
|
|
|
Borrowings |
3,804 |
3,804 |
|
Current liabilities |
|
|
|
Trade
payables |
7,426.48 |
6,199.28 |
|
Other
current liabilities |
500 |
354 |
|
Provisions |
31.52 |
31.52 |
|
Total equity and liabilities |
3,30,715.15 |
3,29,316.55 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
- |
- |
|
Other Income |
6,333 |
13,080 |
|
Total Income |
6,333 |
13,080 |
|
Expenses |
|
|
|
Employee Benefit Expenses |
3,600 |
8,400 |
|
Other Expenses |
2,707.60 |
3,523.50 |
|
Total Expenses |
6,307.60 |
11,923.50 |
|
Profit Before Tax |
25.4 |
1,156.50 |
|
Tax expense |
- |
- |
|
Profit/(Loss) for the period |
25.4 |
1,156.50 |
|
Total comprehensive income |
25.4 |
1,156.50 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash flows from used in operating
activities |
|
|
|
Profit
before tax |
25.4 |
1,156.5 |
|
Adjustments for reconcile profit (loss) |
|
|
|
Adjustments
for decrease (increase) in other current assets |
-99 |
3,857.5 |
|
Adjustments
for increase (decrease) in other current liabilities |
1,373.2 |
-541.25 |
|
Net cash flows from (used in) operating
activities |
1,299.6 |
4,472.75 |
|
Cash flows from/used in financing
activities |
|
|
|
Repayments
of borrowings |
- |
1,646 |
|
Net cash flows from (used in) financing activities |
- |
-1,646 |
|
Net
increase (decrease) in cash and cash equivalents |
1,299.6 |
2,826.75 |
|
Cash and cash equivalents cash flow statement at end of period |
7,791.8 |
6,492.2 |
Summary
of the Cash Flow Statement for the years 2025 and 2024:
Operating
Activities
The company
generated net cash inflow of ₹1,299.6 (hundreds) from operating activities in
FY 2025, which is significantly lower than ₹4,472.75 in FY 2024. Although
profit before tax sharply declined to ₹25.4 from ₹1,156.5, the company still
managed positive operating cash flow mainly due to favorable working capital
adjustments. A major negative impact came from an increase in other current
assets (₹-99 vs a strong positive ₹3,857.5 last year), indicating funds were
tied up in receivables or inventories. However, this was partially offset by a
substantial increase in other current liabilities (₹1,373.2 vs an outflow of
₹-541.25 in FY 2024), suggesting the company relied more on short-term
obligations to support liquidity. Overall, the sharp drop in operating cash
flow reflects weaker core performance and less efficient working capital
management compared to the previous year.
Financing
Activities
There were no
financing cash flows in FY 2025, compared to an outflow of ₹1,646 in FY 2024
due to repayment of borrowings. This indicates that the company neither raised
new funds nor repaid debt during FY 2025. The absence of financing activity
suggests a pause in capital restructuring and possibly a reliance on internal
accruals rather than external funding. In contrast, the previous year’s
repayment reflects deleveraging, which did not continue in the current year.
Net
Change in Cash & Cash Equivalents
The net increase in
cash and cash equivalents stood at ₹1,299.6 in FY 2025, down from ₹2,826.75 in
FY 2024. This decline mirrors the reduced operating cash flow and absence of
financing adjustments. While the company still generated positive cash, the
lower increment signals weakening liquidity generation capacity compared to the
previous year.
