| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Uttaranchal Leasing Limited |
|
Particulars |
2025 |
2024 |
|
Assets |
|
|
|
(1) Non Current Assets |
|
|
|
(a) Financial Assets |
|
|
|
(i) Investments |
4,83,21,000 |
5,19,21,000 |
|
(ii) Other Financial Assets |
20,89,92,000 |
20,17,27,000 |
|
(b) Non -Current Tax Assets (Net) |
7,81,000 |
11,35,000 |
|
(c) Deferred Tax Assets (Net) |
22,000 |
22,000 |
|
Total Non Current Assets |
25,81,16,000 |
25,48,05,000 |
|
(2) Current Assets |
|
|
|
(b) Financial Assets |
|
|
|
(i) Cash and Cash Equivalents |
6,57,37,000 |
4,28,000 |
|
(c) Other Current Assets |
14,82,000 |
7,81,000 |
|
Total Current Assets |
6,72,19000 |
12,08,000 |
|
Total Assets |
32,53,35,000 |
25,60,14,000 |
|
Equity And Liabilities |
|
|
|
(1) Equity |
|
|
|
(a) Equity Share capital |
3,68,04,000 |
14,000,000 |
|
(b) Other Equity |
6,99,33,000 |
2,38,93,000 |
|
Total Equity |
10,67,37,000 |
3,78,93,000 |
|
(2) Non Current Liabilities |
|
|
|
(a) Financial Liabilities |
|
|
|
i) Borrowings |
20,64,81,000 |
20,61,20,000 |
|
(b) Provisions |
10,29,000 |
10,15,000 |
|
Total Non Current Liabilities |
20,75,10,000 |
20,75,35,000 |
|
(3) Current Liabilities |
|
|
|
(a) Trade Payable |
2,80,000 |
3,77,000 |
|
(b) Other Current liabilities |
77,21,000 |
82,59,000 |
|
(C) Current Tax Liabilities (Net) |
30,87,000 |
23,49,000 |
|
Total Current Liabilities |
1,10,88,000 |
1,09,85,000 |
|
Total Equity and Liabilities |
32,53,35,000 |
25,60,14,000 |
|
Particulars |
2025 |
2024 |
|
REVENUE : |
|
|
|
Revenue from Operations |
1,48,20,000 |
1,13,53,000 |
|
Other Income |
- |
2,13,000 |
|
Total Revenue |
1,48,20,000 |
9,827,999 |
|
EXPENSES: |
|
|
|
Employee benefits expense |
22,30,000 |
13,05,000 |
|
Finance cost |
44,62,000 |
32,57,000 |
|
Other costs |
12,48,000 |
3,06,000 |
|
Total Expenses |
79,40,000 |
48,68,000 |
|
Profit Before Tax |
68,80,000 |
66,98,000 |
|
Tax expense |
|
|
|
Current tax |
18,73,000 |
17,42,000 |
|
Deferred tax |
- |
- |
|
Total Tax Expense |
18,73,000 |
17,42,000 |
|
Profit for the year |
50,07,000 |
49,56,000 |
|
Total comprehensive income/(loss) for the year |
50,07,000 |
49,56,000 |
|
Earnings per equity share: |
|
|
|
Basic |
1.36 |
3.54 |
|
Diluted |
3.50 |
3.54 |
|
Particulars |
2025 |
2024 |
|
A. Cash Flow from Operating Activities: |
|
|
|
Net Profit before tax |
68,80,000 |
66,98,000 |
|
Operating profit before working capital changes |
68,80,000 |
66,98,000 |
|
Adjustments for: |
|
|
|
(Increase)/ Decrease In Other Current Assets |
3,55,000 |
92,000 |
|
(Increase)/ Decrease In Other Current Tax |
(7,01,000) |
- |
|
Increase/ (Decrease) In Other
Current Liabilities and Trade payable |
(6,36,000) |
13,24,000 |
|
Increase/ (Decrease) In Short Term Provisions |
7,38,000 |
5,15,000 |
|
Cash Generated from Operations |
66,36,000 |
86,29,000 |
|
Income Taxes Paid (Gross) |
(18,73,000) |
(17,42,000) |
|
Net cash from/ (used in) operating activities (A) |
47,63,000 |
68,87,000 |
|
B. Cash Flow from Investing Activities : |
|
|
|
Purchase/ Sales of investments |
36,00,000 |
- |
|
Proceeds from Long - Term Loans and Advances |
(72,65,000) |
(1,02,18,000) |
|
Net cash from/ (used in) investing activities (B) |
(36,65,000) |
(1,02,18,000) |
|
C. Cash Flow from Financing Activities: |
|
|
|
Long Term Borrowings |
3,61,000 |
35,81,000 |
|
Proceeds from Share Application
Money Including Securities Premium) |
6,38,51,000 |
- |
|
Net cash used in financing activities (C) |
6,42,12,000 |
35,81,000 |
|
Net increase/ (decrease) in cash or cash equivalents (A+B+C) |
6,53,09,000 |
2,50,000 |
|
Cash and cash equivalent at the beginning of the year |
4,28,000 |
1,78,000 |
|
Cash and cash equivalent at the end of the year |
6,57,37,000 |
4,28,000 |
Cash Flow Analysis Summary – Uttaranchal Leasing Limited
The cash flow position of Uttaranchal Leasing Limited reflects a transition phase marked by strong financing inflows, moderate operational generation, and significant deployment toward lending and investment activities.
Operating Activities:
The company generated steady cash from core operations, with net cash inflow of ₹47.63 lakh in 2025 compared to ₹68.87 lakh in 2024. While profitability before tax remained stable, working capital movements—particularly changes in current liabilities and tax-related balances—led to a moderation in operating cash generation. This indicates a stable but not aggressively expanding operating base.
Investing Activities:
Investing cash flows remained negative at ₹36.65 lakh in 2025 (vs. ₹1.02 crore outflow in 2024), primarily due to deployment into loans, advances, and investments. This reflects the company’s core business nature as a leasing/finance entity, where funds are channeled into earning assets for future income generation. The reduction in outflow year-on-year suggests relatively lower incremental deployment during the period.
Financing Activities:
The most significant development was the strong inflow from financing activities at ₹6.42 crore in 2025, largely driven by share application money and limited borrowings. This capital infusion substantially strengthened liquidity and indicates equity-led funding support for business expansion rather than reliance on debt.
Overall Liquidity Position:
Due to substantial financing inflows, cash and cash equivalents rose sharply from ₹4.28 lakh at the beginning of the year to ₹6.57 crore at year-end. The company now holds a significantly stronger liquidity buffer, which enhances its capacity to expand lending operations and support future growth initiatives.
Conclusion:
Uttaranchal Leasing Limited’s cash flow profile highlights:
Stable operational cash generation
Strategic deployment into lending/investment activities
Strong equity-driven funding support
A materially improved cash position
This detailed breakdown provides insights into the cash flows from operating, investing, and financing activities, offering a comprehensive view of
