Cosmic PV Power Limited

Industry: Energy Sector Sector: Energy Depository: N/A

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figures in CR.

P&L Statement	2024	2025
Revenue from operations	98.69	241.52
Other income	0.42	1.04
Total Income	99.11	242.56
Purchases of Stock-in-Trade	93.91	211.00
Changes in inventories of finished goods, work-in-progress and Stock-in-Trade	-14.63	-24.57
Employee benefits expense	3.54	7.78
Finance costs	1.95	3.56
Depreciation and amortization expense	1.55	5.39
Other expenses	5.34	10.52
Total expenses	91.65	213.68
Profit before exceptional and extraordinary items and tax	7.46	28.88
Profit before extraordinary items and tax	7.46	28.88
Profit before tax	7.46	28.88
Tax expense - Current tax	1.19	5.32
Tax expense - Deferred tax	0.10	-0.11
Profit (loss) for the period from continuing operations	6.17	23.67
Profit for the period	6.17	23.67
Earnings per equity share - Basic	40.00	137.00

Financial ratios	2024	2025
Current ratio	1.16	1.20
Debt-Equity ratio	0.98	1.83
Debt service coverage ratio	2.22	1.60
Return on equity ratio	0.58	0.78
Inventory Turnover Ratio	7.11	6.87
Trade receivables turnover ratio	11.17	13.67
Trade payables turnover ratio	5.96	7.35
Net working capital turnover ratio	17.80	14.04
Net profit ratio	0.10	0.06
Return on capital employed	0.23	0.27

EQUITY AND LIABILITIES	2024	2025
Share capital	1.56	1.73
Reserves and surplus	10.54	68.11
Total Shareholders' funds	12.10	69.85
Long-term borrowings	22.18	40.45
Deferred tax liabilities (Net)	0.05
Total Non-current liabilities	22.23	40.45
Short-term borrowings	12.54	12.20
Trade payables - Micro and small enterprises	3.88	15.77
Trade payables - Others	15.53	35.58
Other current liabilities	1.51	16.08
Short-term provisions	1.18	5.38
Total Current liabilities	34.64	85.01
TOTAL EQUITY AND LIABILITIES	68.97	195.31
Property, Plant and Equipment	22.87	46.98
Intangible assets	0.01	0.01
Capital work-in-progress	0.26	40.07
Non-current investments	3.28	3.82
Deferred tax assets (net)		0.06
Other non-current assets	0.89	5.79
Total Non-current assets	27.31	96.73
Inventories	21.65	46.25
Trade receivables	8.85	34.38
Cash and cash equivalents	0.19	0.24
Short-term loans and advances	6.50	7.42
Other current assets	4.44	10.28
Total Current assets	41.66	98.58
TOTAL ASSETS	68.97	195.31

Cash-flow statement	2024	2025
Net Profit Before Tax and Extra Ordinary Items	7.46	28.88
Depreciation	1.55	5.39
(Gain) or loss of Sale of Fixed assets	0.00	-0.02
Gain or loss of Investment	0.00	0.00
Finance Cost	1.95	3.56
Total Adjustment to Profit/Loss (A)	3.50	8.93
Increase/Decrease in Inventories	-14.63	-24.57
Increase/Decrease in Trade Receivables	-3.26	-25.53
Increase/Decrease in Other Current Assets	-1.70	-5.84
Increase/Decrease in Trade Payable	13.26	31.94
Increase/Decrease in Other Current Liabilities	0.65	14.57
Adjustment for Provisions	0.72	4.20
Total Adjustment For Working Capital (B)	-4.96	-5.23
Total Adjustment to reconcile profit (A+B)	-1.46	3.70
Net Cash flow from (Used in) operation	5.99	32.58
Interest received	-0.03	-0.13
Income Tax Paid / refund	-0.19	-5.32
Net Cash flow from (Used in) operation before Extra Ordinary Items	4.78	27.13
Net Cash Flow from Operating Activities	4.78	27.13
Proceeds from Fixed Assets	0.00	0.14
Purchase of Fixed Assets	18.99	69.42
Purchase of Investments or Equity Instruments	6.51	6.36
Interest received	0.03	0.13
Net Cash flow from (Used in) Investing Activities	-25.47	-75.52
Proceeds from Issuing Shares	2.21	34.07
Proceeds from Borrowing	20.55	17.93
Interest Paid	1.95	3.56
Net Cash flow from (Used in) Financial Activities	20.81	48.44
Net increase (decrease) in cash and cash equivalents	0.12	0.05
Cash and cash equivalents at beginning of period	0.07	0.19
Cash and cash equivalents at end of period	0.19	0.24

Venture Capital 1.8%

Body Corporates 5.2%

Director and related parties 84.6%

Other 8.4%