Xtranet Technologies Limited (Xtranet Technologies) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
Xtranet Technologies Limited

Xtranet Technologies Limited Standalone Balance Sheet (Rs. in Crores)

Particulars	31-03-2025	31-03-2024
Non-current assets
Plant, property and equipment	13.89	8.26
Right of use assets	0.16	0.16
Capital work in progress	16.83	6.09
Other intangible assets	9.18	3.61
Goodwill	1.04	-
Investment accounted for using equity method	1.43	0.14
Other financial assets	21.30	11.06
Deferred tax assets	0.30	-
Other non current assets	0.11	0.05
Current assets
Inventories	79.97	54.52
Trade receivables	162.34	100.27
Cash and cash equivalent	1.09	3.17
Loans	-	6.70
Other financial assets	1.83	0.64
Other current assets	17.64	12.24
Total assets	327.03	206.93
Equity
Equity share capital	7.83	6.89
Other equity	87.64	31.88
Non controlling interest	1.01	1.72
Non-Current liabilities
Borrowings	17.25	18.48
Lease liabilities	0.16	0.16
Other financial liabilities	0.05	0.05
Provisions	0.72	0.51
Deferred tax liabilities	-	0.35
Current liabilities
Borrowings	21.99	22.71
Trade payables – total outstanding dues of micro and small enterprises	25.41	2.70
Trade payables – total outstanding dues other than micro and small enterprises	140.48	107.37
Other financial liabilities	3.18	2.17
Other current liabilities	10.46	7.41
Provisions	10.82	4.70
Total equity and liabilities	327.03	206.93

Xtranet Technologies Limited Standalone Profit & Loss Statement (Rs in Crores)

Particulars	31-03-2025	31-03-2024
Income
Revenue from Operations	276.08	232.94
Other Income	0.45	0.32
Total Income	276.53	233.26
Expenses
Purchase of stock in trade	178.88	168.43
Changes in inventories	-25.43	-19.16
Employee benefits expense	24.00	21.29
Finance costs	5.26	2.78
Depreciation & amortization expense	2.31	1.05
Other Expenses	52.72	42.94
Total Expenses	237.75	217.33
Profit before share of profit of associate and joint venture	38.78	15.93
Share of profit of joint venture and associate	1.29	-0.60
Profit/(loss) before tax	40.07	15.33
Current tax	9.96	4.63
Deferred Tax	0.07	-0.24
Profit/ Loss for the period	30.03	10.94
Earning per share
Basic	40.75	15.86
Diluted	40.75	15.86

Xtranet Technologies Limited Standalone Cash Flow Statement (Rs in Crores)

Particulars	31-03-2025	31-03-2024
Cash Flow from Operating Activities
Net Profit/(loss) Before Tax	40.07	15.33
Adjustment for -:
Share of profit of equity accounted investment	-1.29	0.60
Interest expense	5.26	2.78
Depreciation/amortization expense	2.31	1.05
Adjustment for change in working capital
(increase)/decrease in trade and other receivables	-62.08	62.70
(increase)/decrease in other financial assets	-11.43	-3.37
(increase)/decrease in inventories	-25.43	-18.05
(increase)/decrease in other assets	-5.48	-7.09
Increase/(decrease) in trade payables and other liabilities	60.32	-56.11
Cashflow generated from operations	2.26	-2.18
Direct taxes paid	-3.88	-2.27
Net Cash from/(used in) Operating Activities	-1.62	-4.45
Cash Flow from Investing Activities
Loan (given)/repaid to/(by) subsidiaries	6.70	-5.27
Cash outflow on account of business combination	-1.40	-
Purchase of plant, property & equipment	-25.50	-7.26
Net Cash from / (used in) Investing Activities	-20.20	-12.54
Cash Flow from Financing Activities
Proceeds/(repayment) of borrowings	-1.95	22.04
Issue of share	0.93	-
Additional securities premium on issue of shares	29.34	-
Share issue expenses	-3.34	-
Interest paid	-5.26	-2.78
Net Cash from/(used in) Financing Activities	19.73	19.25
Net Increase/decrease in Cash & cash equivalents	-2.09	2.26
Cash and cash equivalents at the beginning of the year	3.17	0.91
Cash and cash equivalents at the end of the year	1.10	3.17

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

Cash Flow from Operating Activities
In the year ending 31-03-2025, Xtranet Technologies Limited reported a net profit before tax of Rs 40.07 crores, a significant increase from Rs 15.33 crores in the previous year. Adjustments for non-cash items, such as depreciation and amortization of Rs 2.31 crores and interest expense of Rs 5.26 crores, slightly enhanced the cash generated from operations. However, major changes in working capital had a pronounced impact. Notably, trade and other receivables increased by Rs 62.08 crores, and inventories increased by Rs 25.43 crores, which reduced cash flow. Conversely, trade payables and other liabilities increased by Rs 60.32 crores, partially offsetting the outflow. Consequently, cash generated from operations was only Rs 2.26 crores. After accounting for direct taxes of Rs 3.88 crores, the company experienced a net cash outflow of Rs 1.62 crores from operating activities, though this is an improvement compared to Rs 4.45 crores outflow in the prior year.

Cash Flow from Investing Activities
Investing activities reflected significant cash outflows of Rs 20.20 crores in FY2025, primarily due to the purchase of plant, property, and equipment amounting to Rs 25.50 crores, indicating the company’s continued focus on capital expenditure and expansion. Loan repayments from subsidiaries contributed positively by Rs 6.70 crores, while cash outflow of Rs 1.40 crores related to business combination further impacted investing cash flows. Compared to the previous year’s outflow of Rs 12.54 crores, the increase in cash outflow suggests heightened investment activities and strategic expansion initiatives.

Cash Flow from Financing Activities
Financing activities were a key source of cash for the company, generating Rs 19.73 crores in FY2025. This was primarily driven by additional securities premium on the issue of shares amounting to Rs 29.34 crores, partially offset by interest payments of Rs 5.26 crores and share issue expenses of Rs 3.34 crores. Borrowings saw a slight repayment of Rs 1.95 crores. Compared to the prior year’s Rs 19.25 crores inflow, the financing activities consistently supported the company’s liquidity needs, especially to fund investing activities and offset operating cash outflows.

Net Increase/Decrease in Cash & Cash Equivalents
Overall, the company experienced a net decrease in cash and cash equivalents of Rs 2.09 crores in FY2025, leaving a closing balance of Rs 1.10 crores. This compares to a net increase of Rs 2.26 crores in the previous year. Despite strong financing inflows, the combined impact of operating outflows and significant investing outflows led to a reduction in liquidity. While the cash position remains positive, the company’s cash management will require careful monitoring to balance ongoing investments with operational needs.