| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Visisth Chay Vyapar Limited |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Financial Assets |
|
|
|
Cash and cash equivalents |
4 |
1 |
|
Long Term Loans and Advances |
1,048 |
2,087 |
|
Investment |
1,080 |
1,100 |
|
Other Financial Assets |
101 |
98 |
|
Non Financial Assets |
|
|
|
Inventories |
286 |
286 |
|
Other Non Financial Assets |
1,076 |
3 |
|
Total Assets |
3,595 |
3,574 |
|
Financial Liabilities |
|
|
|
Trade Payables |
17 |
10 |
|
Borrowings(Other than Debt Securities) |
1,291 |
1,284 |
|
Non Financial Liabilities |
||
|
Deferred Tax Liabilities |
54 |
54 |
|
Other Non Financial Liabilities |
12 |
8 |
|
Equity |
|
|
|
Equity Share Capital |
2,000 |
2,000 |
|
Other Equity |
221 |
219 |
|
Total Liabilities & Equity |
3,595 |
3,574 |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue From Operation |
34.04 |
- |
|
Other Income |
3.70 |
50.09 |
|
Total Income |
37.73 |
50.09 |
|
Expense |
|
|
|
Employee Benefits Expense |
34.99 |
3.00 |
|
Administrative and other expenses |
5.91 |
51.93 |
|
Finance Costs |
- |
0.05 |
|
Impairment on Financial Instruments(Net) |
(5.45) |
1.33 |
|
Total Expenses |
35.45 |
56.31 |
|
Profit Before Tax |
2.28 |
(6.22) |
|
Profit After Tax |
2.28 |
(6.22) |
|
Other Comprehensive Income/(Expense) |
||
|
Item that will not be reclassified to statement of Profit & Loss |
(0.83) |
(0.27) |
|
Income tax relating to items that will not be reclassified to Statement of Profit & Loss |
0.22 |
0.07 |
|
Total Comprehensive Income/(Expense) for
the period |
1.67 |
(6.42) |
|
Earning per Equity Share |
|
|
|
Basic EPS |
0.01 |
(0.03) |
|
Diluted EPS |
0.01 |
(0.03) |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit/ Loss before extraordinary items and tax |
2 |
(6) |
|
Adjustment for: |
|
|
|
Other Comprehensive Income |
(1) |
- |
|
Operating Profit/Loss before working capital changes |
1 |
(6) |
|
Change in Working Capital |
|
|
|
Adjustment for Increase/decrease in Operating Assets |
|
|
|
Decrease/ Increase in Trade Receivables |
(1076) |
(6) |
|
Decrease/ Increase in Loans Assets |
1038 |
(544) |
|
Decrease/ Increase in Trade Payables and Others Liabilities |
11 |
4 |
|
Cash Used in Operation |
(26) |
(552) |
|
Net cash flow from operating activities |
(26) |
(552) |
|
Cash Flow from Investing Activities |
|
|
|
Increase/ Decrease in Investments (Other than Subsidiaries) |
21 |
(20) |
|
Net cash flow from investing activities |
21 |
(20) |
|
Cash Flow from Financing Activities |
||
|
Increase/ Decrease in Other Borrowings |
8 |
570 |
|
Net cash flow from Financing activities |
8 |
570 |
|
Cash & Cash equivalent at the beginning of the year |
1 |
2 |
|
Net Increase/decrease in Cash & Cash equivalent during year |
4 |
(2) |
|
Cash & Cash
equivalent at the end of the year |
4 |
1 |
Here is a summary of the Cash Flow
Statement for the years 2025 and 2024:
Cash Flow from Operating Activities
In the year ended 31st March 2025, the company reported
a net cash outflow of ₹26 lakh from operating activities. This was mainly
driven by a substantial increase in trade receivables amounting to ₹1,076 lakh,
which was partially offset by a recovery of ₹1,038 lakh from loan assets and a
marginal increase in trade payables and other liabilities. In comparison, the
previous year (2024) saw a higher operating cash outflow of ₹552 lakh, largely
due to a significant increase in loan assets and a decline in operating
efficiency. These figures reflect continuing challenges in converting
accounting profit into cash from core business operations.
Cash Flow from Investing Activities
Cash flow from investing activities in 2025 resulted in
a net inflow of ₹21 lakh, indicating that the company reduced its investments
during the year. This contrasts with 2024, when the company reported a net
outflow of ₹20 lakh due to the purchase or increase in investments. The
positive movement in 2025 suggests a conservative approach toward capital
deployment or a need to generate liquidity.
Cash Flow from Financing Activities
During 2025, the company generated ₹8 lakh through
financing activities, primarily by increasing borrowings. This was
significantly lower than 2024, where financing activities contributed ₹570
lakh, reflecting substantial reliance on external funds in the previous year.
The drop in financing inflow during 2025 may indicate either reduced funding
requirements or a strategic decision to limit debt exposure.
Net Change in Cash Position
As a result of the above activities, the company
reported a net increase of ₹4 lakh in cash and cash equivalents during 2025.
This brought the closing cash balance to ₹4 lakh as of 31st March 2025,
compared to ₹1 lakh at the end of the previous year. Despite the improvement in
overall cash position, the persistent negative cash flows from operating
activities highlight the need for better working capital management and
stronger operational cash generation.
