| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Absolute Sports Private Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Plant, property and equipment |
0.37 |
0.25 |
|
Other intangible assets |
0.82 |
0.76 |
|
Non-current investment |
0.01 |
0.01 |
|
Non-current loans |
30.24 |
16.14 |
|
Other non-current financial assets |
- |
24.35 |
|
Deferred tax assets |
0.59 |
0.92 |
|
Current assets |
|
|
|
Current investment |
100.60 |
30.29 |
|
Trade receivables |
33.65 |
33.30 |
|
Cash and cash equivalent |
15.59 |
5.01 |
|
Bank balance other than above |
17.27 |
38.75 |
|
Other current financial assets |
4.19 |
1.51 |
|
Other current assets |
3.70 |
6.28 |
|
Total assets |
207.01 |
157.57 |
|
Equity |
|
|
|
Equity share capital |
0.02 |
0.02 |
|
Other equity |
185.94 |
113.50 |
|
Non-Current liabilities |
|
|
|
Other non-current financial liabilities |
0.52 |
0.42 |
|
Provisions |
1.52 |
0.94 |
|
Current liabilities |
|
|
|
Trade payables |
6.78 |
6.50 |
|
Other current financial liabilities |
3.30 |
2.26 |
|
Other current liabilities |
8.69 |
33.78 |
|
Provisions |
0.24 |
0.14 |
|
Total equity and liabilities |
207.01 |
157.57 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
179.57 |
167.94 |
|
Other Income |
9.60 |
4.63 |
|
Total Income |
189.18 |
172.57 |
|
Expenses |
|
|
|
Employee benefits expense |
36.59 |
29.75 |
|
Finance costs |
0.22 |
0.11 |
|
Depreciation & amortization expense |
0.52 |
0.30 |
|
Other Expenses |
89.74 |
77.13 |
|
Total Expenses |
127.07 |
107.29 |
|
Profit/(loss) before tax |
62.10 |
65.27 |
|
Current tax |
15.48 |
16.87 |
|
Deferred Tax |
0.41 |
-0.09 |
|
Profit/ Loss for the period |
46.21 |
48.50 |
|
Earning per share |
|
|
|
Basic |
2,375 |
2,752 |
|
Diluted |
2,180 |
2,556 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit/(loss) Before Tax |
62.10 |
65.27 |
|
Adjustment for finance costs |
0.08 |
0.03 |
|
Adjustment for decrease/(increase) in trade
receivables |
-0.73 |
-7.25 |
|
Adjustment for decrease/(increase) in other
current assets |
2.59 |
-3.92 |
|
Adjustment for other financial assets |
-1.35 |
0 |
|
Adjustment for increase/(decrease) in trade
payables |
0.31 |
-0.26 |
|
Adjustment for increase/(decrease) in other
current liabilities |
-21.90 |
25.23 |
|
Adjustment for depreciation and amortisation |
0.52 |
0.30 |
|
Adjustment for provisions |
0.37 |
0.26 |
|
Adjustment for other financial liabilities |
1.04 |
0 |
|
Adjustment for unrealised foreign exchange losses
gains |
0.54 |
-0.28 |
|
Other Adjustment to reconcile profit |
-3.58 |
-4.31 |
|
Other Adjustment for non cash items |
1.10 |
3.48 |
|
Cashflow generated from operations |
41.10 |
78.55 |
|
Direct taxes paid |
18.68 |
13.68 |
|
Net Cash from/(used in) Operating Activities |
22.42 |
64.89 |
|
Cash Flow from Investing Activities |
|
|
|
Proceeds from sale of PPE |
0.02 |
0 |
|
Purchase of PPE |
0.32 |
0.15 |
|
Interest received |
1.71 |
3.37 |
|
Other inflow/(outflow) of cash |
-34.81 |
-60.80 |
|
Net Cash from / (used in) Investing Activities |
-33.40 |
-57.58 |
|
Cash Flow from Financing Activities |
|
|
|
Payment to acquire or redeem entity’s share |
-21.92 |
0 |
|
Interest paid |
0.08 |
0.03 |
|
Other inflow / (outflow) of cash |
-0.29 |
-3.90 |
|
Net Cash from/(used in) Financing Activities |
21.55 |
-3.93 |
|
Net Increase/decrease in Cash & cash
equivalents |
10.57 |
3.37 |
|
Cash and cash equivalents at the beginning of the
year |
10.57 |
3.37 |
|
Cash and cash equivalents at the end of the year |
15.59 |
5.01 |
Summary of the Cash Flow Statement for the
years 2025 and 2024:
Cash Flow from Operating Activities
Operating cash flow declined significantly from ₹64.89
crore in FY2024 to ₹22.42 crore in FY2025. Although profit before tax remained
relatively stable (₹62.10 crore vs ₹65.27 crore), the sharp drop in operating
cash flow was mainly driven by adverse working capital
changes, especially a large decrease in other current
liabilities (₹-21.90 crore vs +₹25.23 crore last year).
Additionally, increases in receivables and financial
assets also consumed cash. This suggests that while the company is profitable, cash
conversion efficiency weakened, possibly due to
delayed collections or reduced short-term liabilities.
Cash Flow from Investing Activities
Investing activities continued to show heavy cash
outflows, though slightly lower than last year (₹-33.40 crore vs ₹-57.58
crore).The primary contributor remains “other outflows” (₹-34.81 crore),
indicating significant investments or deployment of funds into financial
instruments or business expansion.
Lower interest income (₹1.71 crore vs ₹3.37 crore) may
indicate reduced liquid investments or lower yields. Overall, the company is actively
investing cash, which could support future growth but also
reduces immediate liquidity.
Cash Flow from Financing Activities
Financing activities saw a notable shift, generating a
positive inflow of ₹21.55 crore compared to an outflow of ₹3.93 crore in
FY2024. This was mainly due to a large transaction related to share
capital (₹-21.92 crore), which likely represents a restructuring
such as buyback or capital adjustment.
Despite this, overall financing provided cash support in
FY2025, helping offset weak operating cash flows and high investing outflows.
Overall Cash Flow Position
Absolute Sports Private Limited shows a moderate
improvement in cash position, with net cash increasing by ₹10.57
crore in FY2025 compared to ₹3.37 crore in FY2024. Closing cash balances rose
to ₹15.59 crore from ₹5.01 crore, indicating stronger liquidity despite some
pressure in core operations.
