| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Sunpoint Trading Limited |
|
Particulars |
31.03.2025 |
31.03.2024 |
|
Non Current Assets |
|
|
|
Property, Plant & Equipment |
- |
1.58 |
|
Deferred Tax Assets (Net) |
- |
22.00 |
|
Other Non-Current Assets |
0.51 |
0.51 |
|
Current Assets |
|
|
|
Investments |
0.51 |
0.51 |
|
Cash & Cash Equivalents |
0.37 |
0.66 |
|
Other Current Assets |
1.41 |
1.53 |
|
Total Assets |
2.80 |
26.79 |
|
Equity |
|
|
|
Equity Share Capital |
303.34 |
303.34 |
|
Other Equity (Reserves & Surplus) |
(446.55) |
(408.89) |
|
Non Current Liabilities |
|
|
|
Borrowings |
142.77 |
131.77 |
|
Current Liabilities |
|
|
|
Other Financial Liabilities |
2.08 |
0.08 |
|
Other Current Liabilities |
0.22 |
0.03 |
|
Provisions |
0.94 |
0.46 |
|
Total Equity and Liabilities |
2.80 |
26.79 |
|
Particulars |
31.03.2025 |
31.03.2024 |
|
Revenue
|
|
|
|
Other Income |
1.69 |
3.68 |
|
Total Income |
1.69 |
3.68 |
|
Expenses |
|
|
|
Employee Benefit Expenses |
1.20 |
21.99 |
|
Finance Cost |
- |
26.14 |
|
Depreciation & Amortisation |
0.10 |
2.47 |
|
Other Expenses |
16.06 |
118.16 |
|
Total Expenses |
17.36 |
168.76 |
|
Profit/(Loss) before Exceptional
Items & Tax |
(15.67) |
(165.08) |
|
Exceptional Items |
(22.00) |
- |
|
Profit/(Loss) before Tax |
(37.67) |
(165.08) |
|
Deferred Tax (Income)/Expense |
- |
(6.57) |
|
Profit/(Loss) for the Period |
(37.67) |
(158.51) |
|
Paid-up Equity Share Capital |
303.34 |
303.34 |
|
Earning
per equity shares |
|
|
|
Basic |
(1.24) |
(5.23) |
|
Diluted |
(1.24) |
(5.23) |
|
Particulars |
31.03.2025 |
31.03.2024 |
|
Cash Flow From Operating Activities |
|
|
|
Net Profit/(Loss) Before Tax |
(15.67) |
(165.08) |
|
Adjustment
for: |
|
|
|
Depreciation and Amortisation |
0.10 |
2.47 |
|
Loss on Sale of Car |
- |
0.01 |
|
Loss on Asset Write-off |
0.17 |
- |
|
Profit on Sale of Car |
(1.69) |
- |
|
Interest Income |
- |
(3.65) |
|
Net Gain on FV Change (Investments) |
- |
(0.51) |
|
Operating Profit Before WC Changes |
(17.09) |
(166.76) |
|
Change in Other Current Assets |
0.12 |
149.92 |
|
Change in Other Financial Liabilities |
2.00 |
- |
|
Change in Other Current Liabilities |
0.20 |
(4.23) |
|
Change in Provisions |
0.48 |
- |
|
Net Cash from Operating Activities |
(14.29) |
(21.07) |
|
Cash flow from Investing activity |
|
|
|
Proceeds from Sale of Fixed Assets |
3.00 |
15.44 |
|
Interest Income |
- |
3.65 |
|
Net Cash from Investing Activities |
3.00 |
19.09 |
|
Cash flow from Financing activity |
|
|
|
Proceeds from Borrowings |
11.00 |
- |
|
Net Cash from Financing Activities |
11.00 |
- |
|
Net Change in Cash & Equivalents |
(0.29) |
(1.98) |
|
Opening Cash & Equivalents |
0.66 |
2.64 |
|
Closing Cash & Equivalents |
0.37 |
0.66 |
Here is a summary of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from
Operating Activities
This section
reflects the cash generated or used by the company’s core operations.
In FY
2025, the company reported a net loss before
tax of Rs. (15.67) lakhs, which is a significant improvement
over FY
2024, where the net loss before tax was Rs. (165.08) lakhs.
This suggests better operational performance or reduced losses.
Adjustments to this
loss include non-cash
items such as depreciation and amortisation (Rs.
0.10 lakhs) and a loss on asset write-off (Rs. 0.17
lakhs) in FY 2025. On the other hand, there was a profit
on the sale of a car (Rs. 1.69 lakhs), which is deducted as it
is not an operating activity.
In FY 2024,
adjustments included depreciation of Rs. 2.47 lakhs, a small loss on sale of a
car (Rs. 0.01 lakhs), and interest income and fair value gains
on investments, both of which are non-operating and subtracted.
After these
adjustments, the operating loss before changes in working capital
was Rs.
(17.09) lakhs in FY 2025 and Rs. (166.76)
lakhs in FY 2024.
Changes in working
capital slightly improved cash flow. In FY 2025, there were minor increases in other
financial liabilities (Rs. 2.00 lakhs), other
current liabilities (Rs. 0.20 lakhs), provisions (Rs.
0.48 lakhs), and a small decrease in other current
assets (Rs. 0.12 lakhs). These collectively improved operating
cash flow.
Despite these, the net
cash outflow from operating activities stood at Rs.
(14.29) lakhs in FY 2025, which, while negative, is much better
than the Rs.
(21.07) lakhs outflow in FY 2024. This trend indicates that the
company is moving toward stabilizing its core operations.
Cash Flow from
Investing Activities
This section
captures cash inflows and outflows related to asset investments and
divestments.
In FY
2025, the company received Rs. 3.00 lakhs
from the sale
of fixed assets, with no income from interest or investments.
In contrast, FY
2024 saw higher inflows of Rs. 15.44 lakhs
from asset sales and Rs. 3.65 lakhs in interest income,
totaling Rs.
19.09 lakhs.
The lower investing
cash inflow in FY 2025 indicates fewer asset disposals or reduced income from
investments. Still, the Rs. 3.00 lakhs inflow
is a positive contribution.
Cash Flow from
Financing Activities
This section
includes cash flows related to borrowing, repaying loans, or issuing shares.
In FY
2025, the company raised Rs. 11.00 lakhs through
borrowings, which supported its overall cash position. This
influx suggests the company relied on external funding to support operations or
meet liquidity needs.
There were no
financing activities reported in FY 2024, reflecting either no
borrowing or no need for financing during that year.
Net Change in
Cash and Cash Equivalents
In FY
2025, despite a negative cash flow from operations, the company
offset this with Rs. 3.00 lakhs from investing and Rs.
11.00 lakhs from financing, leading to a minor
net cash outflow of Rs. (0.29) lakhs.
