Taaza International Annual Reports, Balance Sheet and Financials

Taaza International Limited Consolidated Balance Sheet (Amount in Rs.)

Particulars	31-03-2025	31-03-2024
Non-current assets
Investments	86,68,000	86,68,000
Other non-current assets	46,63,000	46,63,000
Current assets
Trade receivables	8,42,74,000	8,42,74,000
Cash and cash equivalents	1,05,34,000	14,37,000
Total assets	10,81,39,000	9,90,42,000
Equity
Equity share capital	7,25,81,100	7,25,81,100
Other equity	(24,85,000)	(19,56,000)
Non-current liabilities
Borrowings	2,31,92,000	2,31,92,000
Deferred tax Liabilities(Net)		(4,26,000)
Current liabilities
Borrowings	91,00,000
Trade payables
Other current liabilities	49,83,000	48,83,000
Current tax liabilities (net)	7,67,000	7,67,000
Total equity and liabilities	10,81,39,000	9,90,42,000

Taaza International Limited Consolidated Profit & Loss Statement (Amount in Rs.)

Particulars	31-03-2025	31-03-2024
Income
Other Income	-	13,000
Total Income	-	13,000
Expenses
Employee Benefits Expenses	-	1,00,000
Depreciation and Amortization Expenses	-	34,000
Other Expenses	1,03,000	4,87,000
Total Expenses	1,03,000	6,20,000
Profit before Tax	(1,03,000)	(6,07,000)
Deferred tax	4,26,000	59,000
Profit for the year	(5,29,000)	(6,66,000)
Earnings per Equity Share
Basic	(0.07)	(0.09)
Diluted	(0.07)	(0.09)

Taaza International Limited Consolidated Cash Flow Statement (Amount in Rs.)

Particulars	31-03-2025	31-03-2024
Cash Flow From Operating Activites
Profit/(loss) before tax and extraordinary items	(1,03,000)	(6,07,000)
Adjustments:
Gain on disposal of property, plant and equipment	-	-
Non Cash Adjustment	-	-
Depreciation and amortisation of non-current assets	-	34,000
Net foreign exchange (gain)/loss	-	-
Operating profit before working capital changes	(1,03,000)	(5,73,000)
Adjustments:
(Increase)/Decrease in trade and other receivables	-	(2,21,05,000)
(Decrease)/increase in other liabilities	1,00,000	2,27,01,000
Net cash flows from operating activities	(3,000)	23,000
Cash Flows From Investing Activities
Proceeds on sale of fixed assets	-	-
Net cash used in investing activities	-	-
Cash Flows From Financing Activities
Increase or (Decrease) in Short term Borrowings	91,00,000	-
Net cash from financing activities	91,00,000	-
Net Increase in cash and cash equivalents	90,97,000	23,000
Cash and cash equivalents as at the beginning of year	14,37,000	14,14,000
Cash and cash equivalents as at end of the year	1,05,34,000	14,37,000

Cash Flow Analysis – Taaza International Limited

Taaza International Limited’s cash flow statement reflects a company in an early or restructuring phase, where liquidity improvement has been driven primarily by financing inflows rather than operating strength.

Operating Activities:
During FY2025, the company reported a loss before tax of ₹1.03 lakh compared to a larger loss of ₹6.07 lakh in FY2024, indicating some improvement in earnings performance. However, operating cash flow remained negligible at around ₹(0.03) lakh, suggesting that the business has yet to establish meaningful cash-generating operations. Working capital adjustments were limited in FY2025 compared with FY2024, where substantial movements in receivables and liabilities significantly impacted cash flows. Overall, operating cash generation remains weak and insufficient to support expansion independently.

Investing Activities:
No major investing activities were recorded in either FY2025 or FY2024, indicating a pause in capital expenditure and asset-related transactions. This suggests a conservative stance toward expansion and capital deployment during the year.

Financing Activities:

The most significant development in FY2025 was the infusion of funds through short-term borrowings amounting to ₹91 lakh. This financing inflow was the primary driver of the company’s cash position and reflects reliance on external funding to maintain liquidity and operations.

Liquidity Position:
Cash and cash equivalents increased sharply from ₹14.37 lakh at the beginning of the year to ₹105.34 lakh at year-end. This substantial rise was entirely attributable to financing inflows rather than internal cash generation.

Analytical Interpretation:

• The company is currently dependent on borrowings for liquidity support.

• Operating cash flows remain minimal, highlighting limited scale or early-stage operations.

• Absence of investing activity indicates a cautious approach to capital allocation.

• While the liquidity position has strengthened significantly, sustainability will depend on the company’s ability to generate stable operating cash flows rather than relying on external financing.

Overall, FY2025 reflects a strengthening of short-term liquidity but also underlines the need for Taaza International Limited to improve operational performance and cash conversion to ensure long-term financial stability.