| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Abhinandan Enterprises Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Investments |
11,141.76 |
17,739.58 |
|
Loans |
63,650.00 |
60,150.00 |
|
Current
assets |
|
|
|
Inventories |
34.20 |
48.99 |
|
Cash and cash equivalents |
10,519.16 |
10,559.09 |
|
Current Tax Assets |
425.53 |
450.60 |
|
Other Current Assets |
41,793.17 |
36,905.90 |
|
Total Assets |
1,27,563.82 |
1,25,854.16 |
|
Equity |
|
|
|
Equity Share capital |
1,15,500.00 |
1,15,500.00 |
|
Other Equity |
1,051.01 |
(775.00) |
|
Current
liabilities |
|
|
|
Trade Payables |
23.94 |
92.79 |
|
Other current liabilities |
10,988.87 |
11,036.37 |
|
Total
Equity and Liabilities |
1,27,563.82 |
1,25,854.16 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Other Income |
5,446.05 |
4,506.00 |
|
Total Revenue |
5,446.05 |
4,506.00 |
|
Expenses |
|
|
|
Changes in inventories of stock in trade |
14.79 |
(7.46) |
|
Payment to Employees |
2,400.00 |
2,400.00 |
|
Other Expenses |
2,959.98 |
3,026.33 |
|
Total Expenses |
5,374.77 |
5,418.87 |
|
Profit before Tax |
71.28 |
(912.87) |
|
Current Tax |
117.50 |
- |
|
Current Tax Expenses
relating to prior years |
(0.05) |
(78.44) |
|
Profit / (Loss) for the period |
(46.17) |
(834.43) |
|
Other Comprehensive Income/(Loss) |
|
|
|
Items that will not be reclassified to
profit & loss |
1,872.18 |
1,036.26 |
|
Total Comprehensive Income / (loss) for the year |
1,826.01 |
201.84 |
|
Earnings per Equity Share |
|
|
|
Basic |
(0.00) |
(0.07) |
|
Diluted |
(0.00) |
(0.07) |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit before Tax |
71.28 |
(912.87) |
|
Operating Profit before Working Capital Charges |
71.28 |
(912.87) |
|
Changes in Working Capital : |
|
|
|
(Increase)/ Decrease in Trade Payables |
(68.85) |
(52.95) |
|
Increase/ (Decrease) in Other Current Liabilities |
(47.50) |
772.48 |
|
Increase/ (Decrease) in inventories |
14.79 |
(7.46) |
|
Increase/ (Decrease) in Other Current Assets |
(4,887.27) |
(1,621.38) |
|
Cash
Generated from Operations |
(4,917.55) |
(1,822.18) |
|
Income tax paid |
(92.38) |
(490.20) |
|
Net Cash Flow (Used in)/ Generated from Operating
Activates |
(5,009.93) |
(2,312.38) |
|
Cash-Flow
From Investment Activities: |
|
|
|
Sale of Investment |
8,470.00 |
- |
|
Net
Cash From Investment Activities |
8,470.00 |
- |
|
Cash
Flow From Financial Activities |
|
|
|
Loans given |
(3,500.00) |
2,350.00 |
|
Net Cash Flow (Used in)/ Generated from financing
Activities |
(3,500.00) |
2,350.00 |
|
Net Increase /(Decrease) In Cash and Cash Equivalents |
(39.93) |
37.62 |
|
Cash & Cash Equivalents at the Beginning of the
Year |
10,559.09 |
10,521.47 |
|
Cash & Cash Equivalents at the End of the
Year |
10,519.16 |
10,559.09 |
|
Net Cash and Cash Equivalents |
(39.93) |
37.62 |
Cash Flow from Operating Activities
During the year ended 31 March 2025, the
company reported a net operating cash outflow of ₹5,009.93 hundreds,
compared to an outflow of ₹2,312.38 hundreds in 2024,
reflecting a significant deterioration in operational cash flow. Although
profit before tax improved to ₹71.28 hundreds in 2025 from a loss of ₹912.87
hundreds in 2024, the benefit was offset by adverse working capital movements.
A major cash drain occurred due to a sharp increase in other current assets
amounting to ₹4,887.27 hundreds. Further, reductions in trade payables and
other current liabilities also contributed to the outflow, indicating weak
working capital management.
Cash Flow from Investing Activities
In 2025, the company generated a substantial
cash
inflow of ₹8,470.00 hundreds from investing activities through the
sale of investments, whereas no such inflow was recorded in 2024. This inflow
helped compensate for the heavy operating cash outflow and supported liquidity
during the year. The sale of investments suggests that the company liquidated
long-term assets either to meet short-term operational requirements or as part
of portfolio restructuring. While this inflow strengthened the cash position
temporarily, dependence on asset sales is not a sustainable long-term strategy.
Cash Flow from Financing Activities
The company recorded a cash
outflow of ₹3,500.00 hundreds in 2025 on account of loans
given, compared to a cash inflow of ₹2,350.00 hundreds in 2024. This shift
indicates that funds were deployed for lending purposes instead of being raised
for operational needs. The financing outflow reduced the company’s liquidity
and suggests a change in financial strategy. In contrast, the previous year
reflected external financial support. This reversal may limit the company’s ability
to internally fund its business expansion and working capital requirements.
Net Movement in Cash and Cash Equivalents
As a result of all operating, investing, and financing activities, the company reported a net decrease in cash and cash equivalents of ₹39.93 hundreds in 2025, compared to an increase of ₹37.62 hundreds in 2024. The closing cash balance declined marginally from ₹10,559.09 hundreds to ₹10,519.16 hundreds. Although the company continues to maintain a strong cash base, the declining trend highlights increasing pressure on liquidity and underlines the importance of improving operating cash flows for long-term financial stability.
|
2025 |
2024 |
|
|
Current Ratio |
4.79 |
4.31 |
|
Return on Equity Ratio |
0.02 |
0.00 |
|
Trade Payable Turnover Ratio |
50.72 |
6.48 |
|
Net Profit Ratio (in %) |
- |
0.94 |
|
Return on Capital Employed (in
%) |
0.06% |
-0.80% |
Summary of the financial and operational metrics for the
year 2024 and 2025:
Current Ratio
The Current Ratio improved from 4.31
in 2024 to 4.79 in 2025, indicating a stronger liquidity
position. A ratio above 2 is generally considered healthy, and the company’s
ratio is significantly higher, showing that it has ample current assets to meet
its short-term obligations. This improvement suggests better working capital
management and enhanced ability to cover short-term liabilities without
financial stress.
Return on Equity (ROE) Ratio
The Return on Equity increased from 0.00
in 2024 to 0.02 in 2025, reflecting a marginal improvement in
profitability for shareholders. Although the ratio is still very low, the
positive movement indicates that the company has started generating returns on
shareholders’ funds. However, the return remains weak, suggesting that
shareholder capital is not yet being efficiently utilized to generate profits.
Trade Payable Turnover Ratio
The Trade Payable Turnover Ratio rose
sharply from 6.48 in 2024 to 50.72 in 2025,
indicating a significant increase in the speed at which the company pays its
suppliers. A higher ratio suggests that the company is settling its payables
much faster, which may reflect strong liquidity or improved cash flow. However,
it could also imply reduced credit terms from suppliers or a shift toward
immediate payments.
Net Profit Ratio
The Net Profit Ratio was 0.94%
in 2024, while no figure is available for 2025. In 2024, the
company earned a very thin profit margin, indicating that profitability was
weak and that costs consumed most of the revenue. The absence of a figure for
2025 may suggest either no profits or insufficient data, which makes it
difficult to evaluate current profitability performance.
Return on Capital Employed
The Return on Capital Employed improved from -0.80% in 2024 to 0.06% in 2025, showing a move from negative to marginally positive returns. This indicates that the company has started generating a small return on its overall capital employed. Although the improvement is encouraging, the return remains extremely low, suggesting inefficient utilization of long-term funds.
