Supraneet Finance & Consultant Latest Annual Report, Balance Sheet and Financials

Supraneet Finance and Consultants Limited Standalone Balance Sheet (In Rs Lakhs)

Particulars	2025	2024
ASSETS
(1)Financial Assets
Cash and cash equivalents	37.71	22.26
Loans	69.00	74.46
Investments	250.00	260.80
(2)Non Financial Assets
Current tax assets (net)	4.69	2.61
Deferred tax assets	2.02	2.36
Property, Plant and Equipment	6.11	9.19
Other non financial assets	0.48	0.62
Total	370.00	372.30
EQUITY AND LIABILITIES
(1)Financial Liabilities
Other financial liabilities	1.99	2.12
(2)Non Financial Liabilities
Provisions	0.21	0.23
Other non financial liabilities	0.18	0.10
(3)Equity
Equity share capital	287.67	287.67
Other Equity	79.95	82.18
Total	370.00	372.30

Supraneet Finance and Consultants Limited Standalone Profit & Loss Statement (In Rs Lakhs)

Particulars	2025	2024
Revenue from operations	29.13	29.12
Other Income	0.12	0.13
Total income	29.25	29.25
Expenses
Employee benefit expense	16.64	14.89
Depreciation and amortization expense	3.09	3.09
Other expenses	10.88	10.31
Total expense	30.61	28.29
Profit before tax	(1.36)	0.96
Tax expense:
Current tax	0.53	0.30
Tax for the prior period	-	-
Deferred tax	0.34	(0.05)
Profit/ (loss) for the year	(2.23)	0.71
Total Comprehensive Income for the period	(2.23)	0.71
Earnings Per Equity Share
(1) Basic	(0.08)	0.02
(2) Diluted	(0.08)	0.02

Supraneet Finance and Consultants Limited Standalone Cash Flow Statement (In Rs Lakhs)

Particulars	2025	2024
Net Profit as per statement of Profit and Loss	(1.36)	0.96
Adjustments for:
Loss on sale of fixed asset	-	-
Depreciation	3.09	3.09
Change in fair value of equity instruments	-	-
	1.73	4.05
Decrease/(Increase) in other current asset	0.13	0.17
Decrease/(Increase) in other financial asset	-	15.09
Decrease/(Increase) in Loan	5.46	1.49
Increase/(decrease) in other financial liabilities	(0.14)	(0.02)
Increase/(decrease) in other current liabilities	0.08	0.03
Increase/(decrease) in short term provisions	(0.02)	(0.00)
Direct taxes paid	(2.60)	(0.19)
Net cash flow from operating activities	4.65	20.61
Cash flow from investing activities
Proceeds of realisation from sale of investment	10.80	-
Net cash from investing activities	10.80	-
Cash flow from financing activities
Interest paid (Non NBFC Operations)	-	-
Net cash from Financing Activities	-	-
Net increase/decrease in Cash & Cash Equivalents	15.45	20.61
Cash and Cash Equivalents at beginning of year	22.26	1.65
Cash and Cash Equivalents at end of year	37.71	22.26
Components of cash and cash equivalents
Cash on hand	0.33	0.95
With banks-on current account	37.38	21.32
Total cash and cash equivalents	37.71	22.26

Cash Flow Analysis of Supraneet Finance and Consultants Limited

The cash flow position of Supraneet Finance and Consultants Limited reflects a year of moderate operating generation supported by strong investing inflows, resulting in a healthy improvement in liquidity during FY 2025.

Operating Activities:
The Company reported a net loss of ₹1.36 lakh during FY 2025 as against a profit of ₹0.96 lakh in FY 2024. However, cash generation from operations remained positive due to non-cash adjustments and working capital movements. Depreciation of ₹3.09 lakh and favorable changes in loans and current assets supported operating inflows. Net cash generated from operating activities stood at ₹4.65 lakh in FY 2025 compared with a significantly higher ₹20.61 lakh in FY 2024, indicating a decline in operational cash generation mainly due to lower working capital adjustments and higher tax outflow (₹2.60 lakh).

Investing Activities:
During the year, the Company realized proceeds of ₹10.80 lakh from the sale of investments, which resulted in a positive cash flow from investing activities. There were no such inflows in the previous year, making this a key contributor to liquidity growth in FY 2025.

Financing Activities:

No significant financing activities were reported in either year, and there were no interest payments or borrowings impacting cash flows. This indicates that the Company’s cash movement was primarily driven by internal operations and investment realizations.

Net Movement in Cash Position:
The combined effect of operating and investing inflows resulted in a net increase in cash and cash equivalents of ₹15.45 lakh during FY 2025, compared with an increase of ₹20.61 lakh in FY 2024. Despite lower operational inflows, the Company maintained positive liquidity growth.

Cash & Cash Equivalents:
Cash and cash equivalents increased from ₹22.26 lakh at the beginning of the year to ₹37.71 lakh at year-end. The balance primarily comprises bank balances of ₹37.38 lakh and cash on hand of ₹0.33 lakh, reflecting a strong liquid position and improved short-term financial stability.

Overall Interpretation:
Although profitability weakened during the year, the Company maintained positive operating cash flows and strengthened its liquidity through investment realization. The absence of financing cash outflows and a higher closing cash balance indicate a stable financial position, with adequate liquidity to support near-term operations and strategic requirements.