Tecso Charge Zone Limited (Tecso Charge Zone) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
Tecso Charge Zone Limited

Tecso Charge Zone Limited Consolidated Balance Sheet (Rs in Crores)

Particulars	31-03-2025	31-03-2024
Equity
Share Capital	10.40	10.40
Reserves And Surplus	166.38	225.10
Non-Current Liabilities
Long-Term Borrowings	114.94	45.92
Other Long-Term Liabilities	7.29	0.11
Long-Term Provisions	0.29	0.53
Current Liabilities
Short-Term Borrowings	13.83	20.09
Trade Payables - Micro And Small Enterprises	5.57	0.69
Trade Payables - Other Than Micro And Small Enterprises	4.46	2.78
Other Current Liabilities	19.04	5.96
Short-Term Provisions	0.23	0.07
Total Equity And Liabilities	342.42	311.65
Non-Current Assets
Property, Plant And Equipment	179.08	132.93
Intangible Assets	4.40	2.90
Capital Work-In-Progress	30.00	4.13
Intangible Assets Under Development	0.00	0.27
Non-Current Investments	0.00	12.48
Deferred Tax Asset (Net)	0.00	0.00
Long-Term Loans And Advances	12.32	7.08
Other Non-Current Assets	9.97	0.00
Current Assets
Current Investments	12.96	88.13
Inventories	2.65	7.21
Trade Receivables	31.85	28.34
Cash And Bank Balances	10.22	1.13
Short-Term Loans And Advances	48.22	25.50
Other Current Assets	0.74	1.55
Total Assets	342.42	311.65

Tecso Charge Zone Limited Consolidated Profit & Loss Statement (Rs in Crores)

Particulars	31-03-2025	31-03-2024
Income
Revenue From Operations	48.36	50.74
Other Income	12.72	4.06
Total Income	61.07	54.79
Expenses
Cost Of Material Consumed	10.30	20.34
Employee Benefits Expense	4.74	4.02
Finance Cost	20.31	8.85
Provision For Doubtful Receivables And Advances	5.96	0.00
Depreciation And Amortisation Expense	28.73	11.66
Other Expenses	39.46	21.16
Total Expenses	109.49	66.03
(Loss) Before Prior Period Items, Exceptional Items And Tax	-48.42	-11.23
Prior Period Items	0.78	0.00
Exceptional Items	2.86	17.20
Less: Transferred To Reserves	0.00	-17.20
(Loss) Before Tax	-52.06	-11.23
Deferred Tax (Income)	-	-3.32
(Loss) For The Year	-52.06	-7.90
Earnings Per Equity Share	-50.05	-16.80

Tecso Charge Zone Limited Consolidated Cash Flow Statement (Rs in Crores)

Particulars	31-03-2025	31-03-2024
Cash Flow From Operating Activities
(Loss) Before Tax	-52.06	-11.23
Adjustments For:
Depreciation And Amortisation Expense	28.73	11.66
Interest Income	-0.79	-0.59
Prior Period Items	0.00	4.11
Interest Expenses	7.08	8.85
Provision For Premium On Redemption Of Debenture	7.29	0.00
Interest On Income Tax	0.01	0.00
Interest On MSME	0.30	0.00
Other Borrowing Cost	3.82	0.00
Sundry Balance Write Back	0.14	-0.05
Provision For Doubtful Trade Receivables	4.18	0.00
Provision For Doubtful Advances	1.78	0.00
Profit On Sale Of Investments (Net)	-4.88	-2.75
Amortisation Of Subsidy	-6.65	0.00
Unrealised Foreign Exchange (Gain)/Loss (Net)	1.24	0.00
Operating Profit/(Loss) Before Working Capital Changes	-9.82	9.98
Decrease/(Increase) In Working Capital:
Decrease/(Increase) In Inventories	4.55	-4.86
(Increase) In Trade Receivables	-7.70	-16.57
(Increase) In Loans And Advances	-29.06	-13.08
Decrease In Other Assets	3.47	3.64
Increase/(Decrease) In Trade Payables	6.56	-5.52
(Decrease)/Increase In Provisions	-0.08	0.60
Increase In Other Liabilities	5.98	4.48
Cash Flow (Used In) Operating Activities	-26.10	-21.32
Net Taxes (Paid)	-0.83	-0.54
Net Cash Flow (Used In) Operating Activities	-26.93	-21.87
Cash Flow From Investing Activities
Purchase Of Property, Plant And Equipment (Incl. Capital Advances And CWIP)	-96.07	-53.82
Sale/(Purchase) Of Mutual Fund Investment	80.05	-92.48
Investment In Fixed Deposit	-2.18	0.00
Interest Income	0.68	0.59
Net Cash Flow (Used In) Investing Activities	-17.50	-144.70
Cash Flow From Financing Activities
Proceeds From Issue Of Shares (Including Premium)	0.00	151.03
Cost Of Equity And Raising Debt	0.00	-13.10
Proceeds From Long-Term Borrowings	75.00	28.55
(Repayment)/Proceeds Of Borrowings	-13.48	7.95
Interest Expenses	-12.67	-8.85
Net Cash Flow Generated From Financing Activities	48.84	165.59
Net Increase/(Decrease) In Cash And Cash Equivalents	4.41	-0.98
Cash And Cash Equivalents As At 1 April	1.13	2.11
Cash And Cash Equivalents At The End Of 31 March	5.53	1.13

Summary of the Cash Flow Statement for the years 2025 and 2024:

Cash Flow from Operating Activities

Tecso Charge Zone Limited reported a loss before tax of ₹52.06 crore in FY 2024–25, compared with ₹11.23 crore in FY 2023–24, indicating a significant deterioration in profitability. After adjusting for non-cash and non-operating items, including depreciation and amortisation of ₹28.73 crore, interest expenses, provisions and other adjustments, the operating result before working capital changes stood at a loss of ₹9.82 crore, compared with a profit of ₹9.98 crore in the previous year. Working capital movements further affected cash flow, particularly the increase in loans and advances of ₹29.06 crore and trade receivables of ₹7.70 crore, which absorbed cash. Although reductions in inventories and increases in trade payables and other liabilities provided some cash support, net cash used in operating activities increased from ₹21.87 crore in FY 2023–24 to ₹26.93 crore in FY 2024–25 after taxes. This indicates that the company continued to face difficulties in generating cash from its core business operations.

Cash Flow from Investing Activities

The company recorded a net cash outflow from investing activities of ₹17.50 crore in FY 2024–25, compared with ₹144.70 crore in FY 2023–24. Expenditure on property, plant and equipment, including capital advances and capital work-in-progress, increased from ₹53.82 crore to ₹96.07 crore, indicating continued investment in infrastructure and business expansion. However, the company generated ₹80.05 crore from the sale or redemption of mutual fund investments, compared with a net investment of ₹92.48 crore in the previous year. It also invested ₹2.18 crore in fixed deposits and received ₹0.68 crore in interest income. The lower net investing cash outflow reflects the realisation of financial investments, which partly offset the increased capital expenditure. These investments may support future business growth, provided the company can utilise its assets effectively and generate adequate returns.

Cash Flow from Financing Activities

Net cash generated from financing activities declined from ₹165.59 crore in FY 2023–24 to ₹48.84 crore in FY 2024–25. During the current year, the company raised ₹75.00 crore through long-term borrowings, compared with ₹28.55 crore in the previous year. It recorded a net repayment of other borrowings of ₹13.48 crore and paid interest expenses of ₹12.67 crore. Unlike the previous year, when the company raised ₹151.03 crore through the issue of shares, no equity proceeds were received in FY 2024–25. The positive financing cash flow indicates that external borrowings continued to support the company 's financial requirements. However, greater reliance on debt, combined with negative operating cash flow and interest payments, may increase financial risk and future debt-servicing obligations.

Net Increase/(Decrease) in Cash and Cash Equivalents

The company recorded a net increase in cash and cash equivalents of ₹4.41 crore in FY 2024–25, compared with a net decrease of ₹0.98 crore in FY 2023–24. The closing cash balance increased from ₹1.13 crore at 31 March 2024 to ₹5.53 crore at 31 March 2025. This improvement indicates a better immediate cash position at the end of the reporting period. However, the increase in cash occurred despite an operating cash outflow of ₹26.93 crore and substantial capital expenditure. Financing inflows and the realisation of mutual fund investments helped support liquidity. Therefore, the improved cash balance does not necessarily indicate stronger operating performance. The company needs to improve cash generation from its core operations, control the growth of loans and advances, and ensure that capital investments generate sufficient returns to maintain long-term liquidity and financial stability.