Uddhav Properties Annual Reports, Balance Sheet and Financials

UDDHAV PROPERTIES LIMITED Balance Sheet (In Lakhs)

Particulars	2025	2024
ASSETS
Non-Current Assets
Property, Plant and Equipment	0.04	0.04
Financial Assets
Investments	122.55	122.55
Total Non-Current Assets	122.59	122.59
Current Assets
Financial Assets
Cash and Cash Equivalents	0.92	1.41
Other Bank Balance	-	-
Loans	25.70	24.12
Current Tax Assets (Net)	0.23	0.30
Other Current Assets	0.03	0.03
Total Current Assets	26.88	25.86
TOTAL ASSETS	149.48	148.45
EQUITY & LIABILITIES
EQUITY
Equity Share Capital	141.00	141.00
Other Equity	(12.96)	(13.54)
Total Equity	128.04	127.46
LIABILITIES
Non-Current Liabilities
Financial Liabilities
Borrowings	10.00	10.00
Total Non-current Liabilities	10.00	10.00
Current Liabilities
Trade Paybales	11.25	10.83
Other Financial Liabilities	0.15	0.10
Other Current Liabilities	0.04	0.06
Total Current Liabilities	11.44	10.99
Total Equity And Liabilities	149.48	148.45

UDDHAV PROPERTIES LIMITED Profit & Loss Statement (In Lakhs)

Particulars	2025	2024
Other Income	5.91	7.13
Total Income	5.91	7.13
Expenses
Employee benefits expenses	1.20	1.20
Finance Costs	-	-
Other Expenses	3.92	4.03
Total Expenses	5.12	5.23
Profit/(Loss) before Exceptional Items and Tax	0.79	1.90
Profit/(Loss) before Tax	0.79	1.90
Tax Expenses
Current Tax	0.20	0.49
Profit/(Loss) for the Year	0.59	1.41
Total Comprehensive for the Year	0.59	1.41
Earnings per Equity Share
Basic and Diluted (in.Rs)	0.04	0.10

 UDDHAV PROPERTIES LIMITED Cash Flow Statement (In Lakhs)

Particulars	2025	2024
A. Cash Flow from Operating Activities
Profit before tax	0.79	1.90
Adjustments for:
Interest income	(5.91)	(7.13)
Operating profit before working capital changes	(5.12)	(5.23)
Changes in working capital:
Other current financial assets
Other current assets
Loans (current & non-current)	(1.58)	107.41
Adjustments for increase/(decrease) in operating liabilities:
Trade payables	0.42	0.29
Other current financial liabilities	0.05	(0.09)
Other current liabilities	(0.02)	0.04
	(1.13)	107.65
Cash generated from operations	(6.25)	(102.42)
Income tax paid	(0.14)	(0.99)
Net cash flow (used)/from operating activities(A)	(6.40)	(101.43)
B. Cash flow from investing activities
Purchase of investments	-	(107.99)
Interest income on Loans	5.91	7.13
Net cash flow from/(used in) investing activities(B)	5.91	100.86
Net increase/ (decrease) in Cash and cash Equivalents(A+B+C)	(0.49)	0.57
Cash and cash equivalent at the beginning of the year	1.41	0.84
Cash and cash equivalent at the end of the year	0.93	1.41

 Let 's summarize the provided data activity-wise:

Cash Flow Analysis – Uddhav Properties Limited

Uddhav Properties Limited’s cash flow profile reflects a business that is largely driven by financing and investment movements rather than core operating cash generation. During FY2025, the company reported negative operating cash flow of ₹6.40 crore, a significant improvement from the substantially negative ₹101.43 crore in FY2024, indicating stabilization in working capital deployment and lower operational outflows.

At the operating level, profit before tax remained modest, while interest income continued to be a major contributor to earnings. However, operating profit before working capital changes stayed negative, suggesting that core operations alone are not yet generating sustainable cash surpluses. Working capital movements—particularly changes in loans and financial assets—were the key drivers of cash flow volatility. FY2024 witnessed a large outflow toward loans and related assets, whereas FY2025 saw relatively limited deployment, supporting the improvement in operating cash position.

Investing activities present a contrasting trend. In FY2024, the company deployed substantial funds into investments, while FY2025 did not record similar purchases. Instead, the company generated inflows from interest on loans, resulting in positive investing cash flow of ₹5.91 crore in FY2025 compared with a significantly higher inflow in FY2024 driven by investment movements and interest receipts. This indicates a shift from aggressive capital allocation to a more conservative investment approach.

Overall liquidity remained stable, with only a marginal net decrease in cash and cash equivalents during FY2025. Cash balances declined from ₹1.41 crore at the beginning of the year to ₹0.93 crore at year-end, reflecting controlled cash utilization despite negative operating flows.

Analytical Interpretation:

• * The company’s cash flow structure indicates dependence on financial income and asset movements rather than strong operating cash generation.

• * FY2025 shows a clear improvement in cash discipline, particularly through reduced working capital deployment and absence of large investment outflows.

• * Sustained improvement in operating cash flows will be critical for long-term financial stability, as current performance suggests earnings quality is influenced more by interest income and balance-sheet adjustments than by core business operations.

• * Liquidity remains adequate in the short term, but long-term sustainability will depend on the company’s ability to convert profits into operating cash and maintain balanced capital allocation.

This cash flow trend suggests a transition phase, where the company appears to be stabilizing its financial structure while gradually moderating aggressive capital deployment seen in the previous year.