| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Shreyans Financial And Capital Services Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Property, plant and equipment |
11,540.30 |
11,540.30 |
|
Investments |
6,80,196.20 |
8,32,521.05 |
|
Current assets |
|
|
|
Balance with Bank |
50,234.13 |
42,092.37 |
|
Cash on Hand |
221.52 |
431.52 |
|
Other current assets |
22,118.30 |
20,823.90 |
|
Total Assets |
7,64,310.45 |
9,07,409.14 |
|
Equity |
|
|
|
Equity
Share capital |
1,00,000.00 |
1,00,000.00 |
|
Other Equity |
5,68,491.56 |
6,70,475.16 |
|
Non-Current liabilities |
|
|
|
Deferred tax liabilities |
94,508.24 |
1,34,112.70 |
|
Current liabilities |
|
|
|
Other financial liabilities |
892.00 |
904.00 |
|
Other current liabilities |
360.00 |
325.90 |
|
Current tax liabilities |
58.65 |
1,591.38 |
|
Total Equity and Liabilities |
7,64,310.45 |
9,07,409.14 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operation |
- |
- |
|
Other income |
16,596.92 |
16,584.03 |
|
Total
Income |
16,596.92 |
16,584.03 |
|
Expenses |
|
|
|
Employee benefit expense |
3,635.83 |
3,058.51 |
|
Finance cost |
10.47 |
8.00 |
|
Other expenses |
3,746.58 |
3,316.38 |
|
Total
Expense |
7,392.88 |
6,382.89 |
|
Profit/
(Loss) before tax |
9,204.04 |
10,201.14 |
|
Current Tax |
58.65 |
1,591.38 |
|
Deferred Tax |
(1,591.41) |
- |
|
Net Profit/Loss
after Tax for the period |
10,736.80 |
8,609.76 |
|
Other Comprehensive Income (Net of taxes) |
(1,12,720.39) |
4,76,479.12 |
|
Total Comprehensive income for the period |
(1,01,983.59) |
4,85,088.88 |
|
Paid-up equity share capital (Face value
of Rs. 10/- each) |
1,00,000.00 |
1,00,000.00 |
|
Other equity as per balance sheet |
5,68,491.56 |
6,70,475.16 |
|
Earnings
per Share |
|
|
|
Basic |
1.07 |
0.86 |
|
Diluted |
1.07 |
0.86 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Profit for
the year |
9,204.04 |
10,201.14 |
|
Adjustments for: |
|
|
|
Interest and finance charges |
10.47 |
8.00 |
|
Dividend Income |
(16,596.92) |
(16,584.03) |
|
Remeasurement of actuarial gain/loss |
(1,52,324.85) |
6,43,890.71 |
|
Operating Profit before Working
Capital Charges |
(1,59,707.26) |
6,37,515.82 |
|
Changes in Working Capital: |
|
|
|
Increase/ (Decrease) in Other Current
Assets |
(1,294.41) |
20,185.68 |
|
Increase/ (Decrease) in Other Current
Liabilities |
34.10 |
38.90 |
|
Increase/ (Decrease) in Other financial liabilities and provision | (12.00) |
-4,173.16 |
|
Cash Generated from Operations |
(1,60,979.57) |
6,53,567.24 |
|
Income tax
refund/(paid) |
0.03 |
-11.50 |
|
Net Cash Flow (Used in)/ Generated from Operating Activates |
(1,60,979.54) |
6,53,555.74 |
|
Cash Flow from Investing Activities |
|
|
|
Revaluation
of investments |
1,52,324.85 |
(6,43,890.71) |
|
Dividend
Income |
16,596.92 |
16,584.03 |
|
Net Cash Flow (Used in)/ Generated from Investing Activities |
1,68,921.77 |
(6,27,306.68) |
|
Cash Flow from financing Activities |
|
|
|
Interest and finance charges paid |
(10.47) |
(8.00) |
|
Net Cash Flow (Used in)/ Generated from financing Activities |
(10.47) |
(8.00) |
|
Net Increase /(Decrease) In Cash
and Cash Equivalents |
7,931.76 |
26,241.06 |
|
Cash & Cash Equivalents at the
Beginning of the Year |
42,523.89 |
16,282.84 |
|
Cash & Cash Equivalents at the
End of the Year |
50,455.65 |
42,523.89 |
Here is a summary of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating Activities
In the year ending 31st March 2025, the company reported a cash outflow of ₹1,60,979.54 hundreds from its operating activities. This is a sharp decline compared to the inflow of ₹6,53,555.74 hundreds in the previous year. The drop was mainly due to a large actuarial loss adjustment (₹1,52,324.85 hundreds), which turned operating profit into a significant loss. Changes in current assets and liabilities had a minor effect compared to this major adjustment.
Cash Flow from Investing Activities
In contrast, investing activities in year 2025 resulted in a cash inflow of ₹1,68,921.77 hundreds, a major recovery from the outflow of ₹6,27,306.68 hundreds in 2024. This gain was mainly due to a positive revaluation of investments (₹1,52,324.85 hundreds) and dividend income of ₹16,596.92 hundreds.
Cash Flow from financing Activities
There was a small cash outflow of ₹10.47 hundreds in 2025 due to interest
and finance charges, which is similar to the previous year. The company did not
raise or repay any borrowings, keeping financing activity minimal.
Cash and Cash Equivalents
Overall, the company saw a net increase in cash of ₹7,931.76 hundreds in year
2025. The cash balance rose from ₹42,523.89 hundreds to ₹50,455.65 hundreds,
showing a healthy closing position driven entirely by investing gains despite
negative operating cash flow.
