SOPHIA EXPORT LTD Standalone Balance Sheet (Figures in 000')

Particulars	2025	2024
Assets
Non-Current Assets
Property, Plant and Equipment	8.30	9.34
Investment Properties	9,819.85	9,819.65
Financial Assets
i. Investments	64,997.60	66,321.56
ii. Others	1,05,885.73	1,02,730.08
Deferred tax assets	633.52	-
Other non-current assets	28,609.76	14,304 88
Total Non-Current Assets
Current Assets
Financial Assets
i. Trade receivables	5,929 50	-
ii. Cash and cash equivalents	151.83	95.82
iii. Bank Balances other than (ii) above	3,438.26	-
iv. Loans	-	28,953.24
Current tax asset(net)	271.56	164.42
Other current assets	2,037.59	1,705.73
Total Current Assets	11.828.75	30,919.21
Total Assets	2,21,783.50	2,24,104.91
EQUITY AND LIABILITIES
EQUITY
Equity share capital	38,535.00	38,535.00
Other equity
Retained earning	86,085.38	90,729.49
Security premium	18,535.00	18,535.00
Total Equity	1,43,155.38	1,47,799.49
LIABILITIES
Non-Current Liabilities
(a) Financial Liabilities
(i) Borrowings	72,551.48	74,103.15
(b) Deferred tax liabilities (Net)	-	1,251.64
Total Non-Current Liabilities	72.551.48	75,354.79
Current Liabilities
Financial Liabilities
Borrowings
Trade Payables	5,752.50
Other current liabilities	249.14	190.62
Provisions	75.00	760.00
Current tax liabilities (net)
Total Current Liabilities	6,076.64	950.62
Total Equity and Liabilities	2,21,783.50	2,24,104.91

SOPHIA EXPORT LTD Standalone Profit & Loss Statement (Figures in 000')

Particulars	2025	2024
Revenue from Operations	5,025.00	6,502.26
Other Income	13,826.30	9,270.71
Total Income	11,038.09	20,693.25
Expenses
Purchase of stock-in-trade	4.875.00	6,374.76
Employee benefit expense	1,175.71	1,145.36
Finance cost	6,385.17	4,988.39
Depreciation and amortisation expenses	1.04	1.17
Other expenses	832.42	817.28
Total Expenses	13,269.33	13,326.96
Profit/(Loss) before exceptional items and tax	5,581.97	2,446.01
Exceptional items	3,953.24
Profit/(Loss) before tax	1,628.73	2,446.01
Tax expenses
Current tax	731.76	599.18
Deferred tax	(16.12)	(0.11)
Profit/(Loss) for the year	913.09	1,846.94
Other Comprehensive Income
A.(i) Items that will not be reclassified to profit or loss	(7,426.24)	2,007.02
(ii) Income Tax relating to items that will not be reclassified to profit or loss	(1,869.04)	505.13
Total Comprehensive Income for the period	(5,557.20)	1,501.90
(Comprising Profit/(Loss) and Other Comprehensive Income for the year)	(4.644.11)	3,348.83
Earning per equity share
Basics	(1.21)	0.87
Diluted	(1.21)	0.87

SOPHIA EXPORT LTD Standalone Cash Flow Statement(Figures in 000')

Cash Flow Statement Analysis (FY 2024–25 & FY 2023–24)

A. Cash Flow from Operating Activities

The Company reported a negative cash flow from operating activities of ₹ (6,029.70) in FY 2024–25 compared to a significantly negative ₹ (1,21,468.50) in FY 2023–24

Key Observations:

1. Net Profit Before Tax
   The Company reported a loss before tax of ₹ (5,797.51) in FY25 as against profit of ₹ 4,453.03 in FY24.

2. Major Non-Cash Adjustments

   • Unrealised gain/loss on mutual fund revaluation had a major impact:

     • ₹ 7,426.24 (loss) in FY25

     • ₹ (2,007.02) (gain) in FY24

   • Realised gain on sale of mutual funds reduced operating profit:

     • ₹ (6,096.16) in FY25

   • Interest income (₹ 7,339.82) and rent received (₹ 240.00) were deducted as they are investing cash flows.

3. Operating Profit Before Working Capital Changes
   Operating loss stood at ₹ (12,109.89) in FY25 compared to ₹ (6,823.53) in FY24.

4. Working Capital Changes

   • FY25 saw positive working capital movement:

     • Increase in current assets reversed by ₹ 1,052.42.

     • Increase in current liabilities by ₹ 3,874.38.

   • In FY24, there was a substantial increase in current assets (₹ 1,14,230.96), which heavily impacted cash flows.

5. Net Result
   Though FY25 shows negative operating cash flow, the magnitude of loss significantly reduced compared to FY24, indicating improvement in working capital management.

Interpretation:

The Company’s core operations are not generating positive cash flows. Cash flows are heavily influenced by investment income and mutual fund valuations rather than operational business activities.

B. Cash Flow from Investing Activities

Net cash from investing activities stood at ₹ 7,637.38 in FY25 compared to ₹ 9,265.20 in FY24

Key Components:

1. Interest Income

   • ₹ 7,339.82 in FY25

   • ₹ 9,025.20 in FY24
     This forms the major portion of investing inflows.

2. Rent Received
   Stable at ₹ 240.00 in both years.

3. Investments

   • Minor investment movement in mutual funds/partnership firms (₹ 57.57 in FY25).

   • No major capital expenditure during FY25.

Interpretation:

The Company’s positive cash generation is primarily from financial investments rather than business operations. Investment income supports liquidity.

C. Cash Flow from Financing Activities

Net cash used in financing activities was ₹ (1,551.68) in FY25 compared to inflow of ₹ 18,460.55 in FY24

Key Observations:

1. In FY24, the Company raised substantial funds through bank overdraft.

2. In FY25, overdraft was repaid, leading to cash outflow.

Interpretation:

The Company reduced dependence on borrowed funds during FY25, indicating improved financial discipline.

Overall Cash Position

• Net increase in cash during FY25: ₹ 56.01

• Closing cash balance increased to ₹ 151.83 from ₹ 95.82

  Despite negative operating cash flow, positive investing inflows and reduced financing outflows helped maintain liquidity.

  Overall Conclusion

  SOPHIA EXPORTS LIMITED’s cash flows indicate:

  • * Core operations are currently not generating sufficient cash.

  • * Investment income (interest & mutual funds) is the primary liquidity driver.

  • * Working capital management improved significantly in FY25.

  • * Reduced reliance on bank overdraft strengthens the balance sheet.

  • * Cash position remains stable but sustainability depends on improving operational performance.