ABCDEFGHIJKLMNOPQRSTUVWXYZAAABACADAE
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PUPILFIRST PRIVATE LIMITED
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(formerly known as SV.CO DIGITAL LEARNING PLATFORM PRIVATE LIMITED)
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CIN: U74999KL2017PTC069556
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1st Floor CM Complex, Kalavath Road, Palarivattom, Kochi Ernakulam, Kerala India 682025
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CASH FLOW STATEMENT
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ParticularsMarch 31, 2023March 31, 2022March 31, 2021March 31, 2020March 31, 2019
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 USD INR USD INR USD INR USD INR USD INR
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A.Cash Flow from Operating Activities
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Net Profit/(Loss) before tax $ (542,361) (40,677,066) $ 857 64,283 $ (242,019) (18,151,442) $ (103,443) (7,758,213) $ (254,438) (19,082,864)
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Adjustments
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Depreciation $ 13,766 1,032,466 $ 4,708 353,081 $ 3,518 263,816 $ 4,390 329,242 $ 1,916 143,708
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Interest income $ (62,097) (4,657,310) $ (14,405) (1,080,409) $ (3,673) (275,500) $ (569) (42,688) $ (574) (43,074)
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Profit on redemption of mutual funds $ - - $ (1,275) (95,631) $ (871) (65,322) $ (3,377) (253,304) $ (19,551) (1,466,360)
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Loss on sale of assets $ - - $ - - $ 1,472 110,383 - -
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Interest expense $ - - $ 3 200 $ 391 29,343 $ 814 61,024 -
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Provision for Gratuity $ 19,706 1,477,954 $ 19,426 1,456,938 $ 3,289 246,662 $ 6,225 466,851 $ 1,555 116,594
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Prior period items $ (5,928) (444,612) $ 4,327 324,500 -
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Operating Profit/(Loss) before Working Capital Changes
 $ (576,914) (43,268,568) $ 9,313 698,462 $ (237,894) (17,842,060) $ (91,635) (6,872,589) $ (271,093) (20,331,995)
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Changes in Current Assets and Liabilities
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(Decrease) / Increase in current liabilities $ 91,181 6,838,592 $ 4,093 306,988 $ (42,891) (3,216,855) $ 33,454 2,509,085 $ (6,472) (485,373)
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Decrease / (Increase) in current assets $ (62,503) (4,687,759) $ (49,805) (3,735,387) $ 76,197 5,714,748 $ (22,604) (1,695,272) $ 13,908 1,043,079
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 $ (548,236) (41,117,735) $ (36,399) (2,729,937) $ (204,589) (15,344,167) (263,657) (6,058,776) $ (263,657) (19,774,289)
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Changes in Long term Assets and Liabilities
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Decrease / (Increase) in long term assets $ 3,333 249,999 $ 1,076 80,668 $ 33,361 2,502,100 $ (38,028) (2,852,099) -
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Cash generated from operations $ (544,903) (40,867,736) $ (35,324) (2,649,269) $ (171,228) (12,842,067) $ (118,812) (8,910,875) $ (263,657) (19,774,289)
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Net Cash flows from Operating Activities[A] $ (544,903) (40,867,736) $ (35,324) (2,649,269) $ (171,228) (12,842,067) $ (118,812) (8,910,875) $ (263,657) (19,774,289)
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B.Cash Flow from Investing Activities
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Acquisition of Tangible and Intangible assets $ (11,326) (849,462) $ (17,715) (1,328,602) $ (123) (9,248) $ (3,026) (226,986) $ (15,271) (1,145,298)
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Disposal of Tangible and Intangible assets $ - - $ - - $ 2,230 167,286 $ -
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Interest income $ 62,097 4,657,310 $ 14,405 1,080,409 $ 3,673 275,500 $ 569 42,688 $ 574 43,074
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Profit on redemption of mutual funds $ - - $ 1,275 95,631 $ 871 65,322 $ 3,377 253,304 $ 19,551 1,466,360
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Net cash flows from Investing Activities[B] $ 50,771 3,807,848 $ (2,034) (152,562) $ 6,651 498,860 $ 920 69,006 $ 4,855 364,136
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C.Cash Flow from Financing Activities
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Share application money received $ - - $ 173,325 12,999,354 - $ 97,587 7,319,000 -
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Refund of share application money (12,999,354) - $ (97,587) (7,319,000) - -
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Unsecured loan received - - $ 26,667 2,000,000 $ 55,407 4,155,500 -
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Unsecured loan repaid - - $ (82,073) (6,155,496) - -
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Unsecured Compulsorily Convertible Debentures issued $ 207,667 15,575,000 $ 1,313,999 98,549,900 $ 254,133 19,060,000 - -
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Interest expense $ - - $ (3) (200) $ (391) (29,343) $ (814) (61,024) -
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Net cash flow from Financing Activities[C] $ 34,342 2,575,646 $ 1,487,321 111,549,054 $ 100,749 7,556,161 $ 152,180 11,413,476 $ - -
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D.
Net increase/(Decrease) in Cash and Cash Equivalents (A+B+C)
 $ (459,790) (34,484,242) $ 1,449,963 108,747,223 $ (63,827) (4,787,046) $ 34,288 2,571,608 $ (258,802) (19,410,153)
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E.Cash and Cash Equivalents
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At the beginning of the year - - - - -
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Investments in mutual funds - - - $ 51,176 3,838,225 $ 327,489 24,561,698
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Balances with bank (note 3(xiv)) $ 1,495,914 112,193,517 $ 45,959 3,446,920 $ 109,786 8,233,966 $ 24,322 1,824,132 $ 6,811 510,814
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 $ 1,495,914 112,193,517 $ 45,959 3,446,920 $ 109,786 8,233,966 $ 75,498 5,662,358 $ 334,300 25,072,511
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At the end of the year
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Investments in mutual funds - - - $ - - $ 51,176 3,838,225
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Balances with bank $ 1,036,124 77,709,275 $ 1,495,922 112,194,143 $ 45,959 3,446,920 $ 109,786 8,233,965 $ 24,322 1,824,132
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