| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Sarnimal Investment Limited |
|
Particulars |
March 31, 2025 |
March 31, 2024 |
|
Non-Current Assets |
|
|
|
Investment |
99.75 |
- |
|
Loans and Advances |
623.7 |
562.84 |
|
Deferred Tax Assets |
0.06 |
0.08 |
|
Current Assets |
|
|
|
Inventories |
- |
13.00 |
|
Trade Receivables |
195.5 |
1.09 |
|
Other Current Assets |
0.38 |
1.93 |
|
Total Assets |
929.13 |
578.94 |
|
Equity |
|
|
|
Equity Share Capital |
449.8 |
449.8 |
|
Other Equity |
50.52 |
16.73 |
|
Non-Current Liabilities |
|
|
|
Long Term Borrowings |
422.32 |
102.19 |
|
Current Liabilities |
|
|
|
Other Current Liabilities |
1.28 |
7.98 |
|
Provisions |
5.22 |
2.25 |
|
Total Equity and Liabilities |
929.13 |
578.94 |
|
Particulars |
March 31, 2025 |
March 31, 2024 |
|
Revenue from Operations |
28.54 |
41.88 |
|
Other Income |
45.56 |
0.1 |
|
Total Income |
74.1 |
41.98 |
|
Expenses |
|
|
|
Changes in Inventories of Finished Goods, WIPs & Stock-in-Trade |
13 |
19 |
|
Employee Benefits Expense |
4.55 |
7.64 |
|
Finance Costs |
13.52 |
7.01 |
|
Contingent Provision for Standard Asset |
0.24 |
0.58 |
|
Other Expenses |
4.38 |
2.83 |
|
Total Expenses |
35.7 |
37.06 |
|
Profit Before Tax |
38.4 |
4.93 |
|
Current Tax |
4.59 |
0.02 |
|
Deferred Tах |
-0.02 |
-0.49 |
|
Profit for the Period |
33.79 |
4.41 |
|
Eamings per equity share |
|
|
|
Basic |
0.0751 |
0.0098 |
|
Diluted |
0.0751 |
0.0098 |
|
Paid up Equity Share Capital |
449.8 |
449.8 |
|
Particulars |
March 31, 2025 |
March 31, 2024 |
|
Cash flow from operating
activities |
38.4 |
4.93 |
|
Gain on mark to market of investment |
-45.5 |
- |
|
Provision for Standard Assets |
0.24 |
0.58 |
|
Operating profit/loss before working capital changes |
-6.86 |
5.5 |
|
Adjusted for: |
|
|
|
Increase/Decrease in trade receivables |
-195.50 |
- |
|
Increase/Decrease in Inventories |
13 |
19 |
|
Increase/Decrease in other current assets |
1.55 |
11.14 |
|
Increase/Decrease in other liabilities |
-6.70 |
6.31 |
|
Increase/Decrease in provision |
- |
-0.2 |
|
Cash generated from operations |
-194.51 |
41.76 |
|
Net Income taxes |
-1.86 |
-0.02 |
|
Net cash from operating activities |
-196.37 |
41.73 |
|
Cash flow from Investing Activities |
|
|
|
Purchase of Investment |
-262.75 |
- |
|
Sale of Investment |
208.50 |
- |
|
Loans and Advances |
-60.86 |
-144.24 |
|
Net Cash used in Investing Activities |
-115.11 |
-144.24 |
|
Cash flow from Financing Activities |
|
|
|
Proceeds from long term borrowings |
320.13 |
102.19 |
|
Net Cash used in Financing Activities |
320.13 |
102.19 |
|
Net decrease/incease in cash & cash equivalents |
8.65 |
-0.31 |
|
Cash & cash equivalents as at the beginning of the year |
1.09 |
1.41 |
|
Cash & cash equivalents as at the end of the year |
9.74 |
1.09 |
Here is a summary of the Cash Flow
Statement for the years 2025 and 2024:
Cash Flow from
Operating Activities
The company began with a positive
operating profit of ₹38.4 lakhs. However, this was offset by
several adjustments, most notably a mark-to-market loss on
investments of ₹45.5 lakhs and a sharp increase in trade receivables amounting to ₹195.5 lakhs,
reflecting a significant extension of credit or sales on account. After
accounting for minor changes in inventories, other current assets, liabilities,
and provisions, the total cash used in operating
activities amounted to ₹196.37 lakhs,
indicating a notable strain on operating liquidity.
Cash Flow from Investing Activities
The company reported a net cash
outflow of ₹115.11 lakhs from investing activities. Key
elements included:
· Purchase of investments: ₹262.75 lakhs
· Sale of investments: ₹208.5 lakhs
· Loans and advances: Additional outflow of ₹60.86 lakhs
This suggests the company is actively expanding its
investment portfolio and loan book, possibly aiming for long-term growth
despite the short-term cash impact.
Cash Flow from Financing Activities
The financing segment was the strongest contributor to
liquidity, with inflows of ₹320.13 lakhs,
primarily from proceeds of long-term borrowings.
This capital influx was crucial in offsetting the negative cash flows from
operations and investments, highlighting the company’s reliance on external
financing to support growth and operations.
