| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Virat Leasing Limited |
|
Particulars |
31/03/2025 |
31/03/2024 |
|
Financial Assets |
|
|
|
Cash & Cash Equivalents |
3.72 |
2.14 |
|
Trade Receivables |
0.00 |
7.02 |
|
Loans |
1,034.01 |
1,001.04 |
|
Investments |
541.71 |
588.99 |
|
Other Financial Assets |
2.07 |
2.40 |
|
Non-Financial Assets |
|
|
|
Current Tax Assets (Net) |
4.31 |
4.74 |
|
Deferred Tax Assets (Net) |
20.54 |
20.86 |
|
Property, Plant and Equipment |
12.32 |
13.04 |
|
Other Non-Financial Assets |
8.97 |
8.97 |
|
Total Assets |
1,627.65 |
1,649.20 |
|
Financial Liabilities |
|
|
|
Borrowings |
87.30 |
80.95 |
|
Other Financial Liabilities |
0.91 |
1.00 |
|
Non-Financial Liabilities |
|
|
|
Other Non-Financial Liabilities |
0.40 |
0.10 |
|
Equity |
|
|
|
Equity Share Capital |
1,208.05 |
1,208.05 |
|
Other Equity |
243.56 |
269.09 |
|
Total Liabilities and Equity |
1,627.65 |
1,649.20 |
|
Particulars |
31/03/2025 |
31/03/2024 |
|
Revenue
from Operation |
|
|
|
Interest Income |
92.89 |
87.02 |
|
Other Income |
0.31 |
0.50 |
|
Total Income |
93.20 |
87.52 |
|
Expenses |
|
|
|
Finance Cost |
4.25 |
5.42 |
|
Net Loss on Fair Value Change |
84.38 |
57.44 |
|
Impairment of Financial Instruments |
1.74 |
0.81 |
|
Employee Benefits Expense |
17.63 |
12.68 |
|
Listing Fees |
3.84 |
3.84 |
|
Depository Charges |
1.20 |
1.18 |
|
Professional Charges |
2.83 |
4.02 |
|
Office and Establishment Charges |
1.62 |
2.02 |
|
Depreciation |
0.73 |
0.67 |
|
Other Expenses |
4.70 |
10.40 |
|
Total Expenses |
122.90 |
98.47 |
|
Profit/(Loss) before Tax |
(29.70) |
(10.96) |
|
Tax Adjustments for Earlier Years |
0.85 |
2.24 |
|
Deferred Tax |
(0.38) |
(0.11) |
|
Profit/(Loss) for the Period |
(30.17) |
(13.09) |
|
Other Comprehensive Income |
|
|
|
Items that will not be reclassified to
profit or loss |
5.34 |
0.62 |
|
Income tax relating to Items that will not
be reclassified to profit or loss |
0.69 |
- |
|
Other Comprehensive Income |
4.65 |
0.62 |
|
Total Comprehensive Income |
(25.52) |
(12.49) |
|
Paid Up Equity Share Capital |
1298.05 |
1298.05 |
|
Other Equity |
243.56 |
269.09 |
|
Earning Per Equity Shares |
|
|
|
Basic |
(0.23) |
(0.10) |
|
Diluted |
(0.23) |
(0.10) |
|
Particulars |
31/03/2025 |
31/03/2024 |
|
Cash
Flow from Operating Activity |
|
|
|
Profit Before Tax |
(29.70) |
(10.96) |
|
Adjustments
to: |
|
|
|
Finance Cost |
4.25 |
5.42 |
|
Depreciation |
0.73 |
0.67 |
|
Interest on TDS/IT Refund |
(0.31) |
(0.50) |
|
Operating Profit Before WC Changes |
(25.04) |
(5.36) |
|
Change in Loans |
(32.97) |
(15.42) |
|
Change in Investments |
52.63 |
15.37 |
|
Change in Receivables |
7.02 |
6.43 |
|
Change in Other Financial Assets |
0.33 |
0.00 |
|
Change in Other Non-Financial Assets |
0.42 |
1.20 |
|
Change in Financial Liabilities |
(0.10) |
0.02 |
|
Change in Non-Financial Liabilities |
0.30 |
0.05 |
|
Cash Generated from Operations |
2.59 |
2.29 |
|
Taxes of Earlier Years |
0.85 |
2.24 |
|
Net Cash from Operating Activities |
1.74 |
0.04 |
|
Cash Flow from Investing Activity |
|
|
|
Interest on TDS/IT Refund |
0.31 |
0.50 |
|
Net Cash from Investing Activities |
0.31 |
0.50 |
|
Cash Flow from Financing Activity |
|
|
|
Interest Expense |
(4.25) |
(5.42) |
|
Change in Short-Term Borrowings |
3.78 |
3.79 |
|
Net Cash from Financing Activities |
(0.47) |
(1.63) |
|
Net Increase/(Decrease) in Cash |
1.58 |
(1.09) |
|
Opening Cash and Cash Equivalents |
2.14 |
3.23 |
|
Closing Cash and Cash Equivalents |
3.72 |
2.14 |
Here is a summary of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating Activities
In FY 2024-25, the
company started with a loss before tax of ₹29.70 lakhs,
which widened from the previous year’s loss of ₹10.96 lakhs. To arrive at the
cash flow from operations, this loss was adjusted for non-cash items like finance
costs (₹4.25 lakhs) and depreciation (₹0.73 lakhs).
Additionally, interest income on TDS/IT refunds of ₹0.31 lakhs
was deducted. This resulted in a negative operating profit before
working capital changes of ₹25.04 lakhs, showing a decline from
the previous year 's ₹5.36 lakhs.
However, the company
witnessed positive working capital adjustments in FY 2024-25. The most notable
changes were a reduction in investments by ₹52.63 lakhs
(a source of cash) and a drop in loans by ₹32.97 lakhs
(an outflow of cash). Other improvements included increases in
receivables (₹7.02 lakhs) and minor changes in
assets and liabilities, which together resulted in cash
generated from operations of ₹2.59 lakhs, marginally higher
than the previous year’s ₹2.29 lakhs.
After accounting for
taxes
of earlier years (₹0.85 lakhs in FY25 and ₹2.24 lakhs in FY24),
the net
cash from operating activities stood at ₹1.74 lakhs in FY25 — a
marked improvement from the meager ₹0.04 lakhs in FY24,
despite the operating loss. This indicates better working capital efficiency.
Cash Flow from
Investing Activities
Investing cash flows
were minimal. The only inflow in both years came from interest received
on TDS/IT refunds, amounting to ₹0.31 lakhs in FY25 and ₹0.50
lakhs in FY24. There were no other major investment activities reported. Hence,
the net
cash from investing activities was ₹0.31 lakhs in FY25 and
₹0.50 lakhs in FY24.
Cash Flow from
Financing Activities
Financing activities
reflected a small outflow in both years. In FY25, the interest expense
paid was ₹4.25 lakhs, which was partially offset by a net
increase in short-term borrowings of ₹3.78 lakhs. This resulted
in a net
outflow of ₹0.47 lakhs. Similarly, in FY24, the company saw a financing
outflow of ₹1.63 lakhs, indicating slightly higher borrowing
costs and smaller borrowings.
Net Change in
Cash and Cash Equivalents
