| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Acevector Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Plant, property and equipment |
30.90 |
33.60 |
|
Goodwill |
1,965.05 |
792.95 |
|
Other intangible assets |
358.04 |
0.01 |
|
Intangible assets under development |
63.10 |
- |
|
Right of use assets |
155.56 |
164.60 |
|
Other financial assets |
98.58 |
602.48 |
|
Prepayments |
108.52 |
107.56 |
|
Non-current tax assets |
170.34 |
224.24 |
|
Deferred tax assets |
- |
25.00 |
|
Total non-current assets |
2,950.14 |
1,950.55 |
|
Current assets |
25.117 |
188.771 |
|
Inventories |
12.68 |
74.56 |
|
Investments |
188.98 |
60.12 |
|
Trade receivables |
268.98 |
326.68 |
|
Cash and cash equivalent |
81.57 |
111.58 |
|
Bank balances other than cash and cash equivalent
|
522.60 |
3.76 |
|
Other financial assets |
972.39 |
1,028.37 |
|
Prepayments |
42.72 |
77.48 |
|
Other current assets |
488.19 |
483.25 |
|
Total assets |
5,528.25 |
4,116.35 |
|
Equity |
|
|
|
Equity share capital |
397.46 |
397.42 |
|
Other equity |
988.12 |
-1,677.63 |
|
Non-controlling interest |
502.13 |
67.95 |
|
Total equity |
1,887.71 |
-1,212.26 |
|
Non-current liabilities |
|
|
|
Lease liabilities |
127.47 |
119.76 |
|
Other financial liabilities |
0.02 |
3,115.50 |
|
Provisions |
123.70 |
127.51 |
|
Deferred tax liabilities |
63.07 |
- |
|
Total non-current liabilities |
314.26 |
3,362.77 |
|
Current liabilities |
|
|
|
Borrowings |
4.54 |
- |
|
Lease liabilities |
28.13 |
40.91 |
|
Total outstanding dues of micro enterprises and
small enterprises |
48.71 |
36.13 |
|
Total outstanding dues of creditors other than
above |
790.41 |
709.39 |
|
Other financial liabilities |
2,139.73 |
877.14 |
|
Other current liabilities |
271.22 |
267.74 |
|
Provisions |
31.53 |
34.53 |
|
Current tax liabilities (net) |
12.01 |
- |
|
Total equity and liabilities |
5,528.25 |
4,116.35 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
3,950.19 |
3,797.61 |
|
Other Income |
117.51 |
49.79 |
|
Total Income |
4,067.70 |
3,847.40 |
|
Expenses |
|
|
|
Purchases of traded goods |
24.86 |
211.78 |
|
Changes in inventories of traded goods |
79.10 |
-55.22 |
|
Logistics expense |
1,531.90 |
1,075.82 |
|
Employee benefits expense |
1,491.17 |
1,583.98 |
|
Finance costs |
16.46 |
21.53 |
|
Depreciation & amortization expense |
111.55 |
78.31 |
|
Other Expenses |
1,282.49 |
1,360.47 |
|
Total Expenses |
4,537.53 |
4,276.67 |
|
Loss before exceptional items |
-469.83 |
-429.27 |
|
Exceptional items |
-736.05 |
-28.30 |
|
Loss Before Tax |
-1,205.88 |
-457.57 |
|
Current Tax |
65.58 |
47.85 |
|
Adjustment of tax relating to earlier year |
11.38 |
-0.39 |
|
Deferred Tax |
-12.08 |
-3.83 |
|
Loss for the period |
-1,270.76 |
-501.20 |
|
Other comprehensive income |
|
|
|
Other comprehensive income not to be classified
to profit or loss : |
|
|
|
Re-measurement gains on defined benefits
plans |
0.96 |
1.70 |
|
Income tax effect |
-0.78 |
-0.68 |
|
Total comprehensive loss for the year, net
of tax |
-1,270.58 |
-500.18 |
|
Earning per share |
|
|
|
Basic & diluted |
-3.06 |
-1.23 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit/(loss) Before Tax |
-1,205.86 |
-457.57 |
|
Adjustment: |
|
|
|
Depreciation and
amortization expense on assets |
111.55 |
78.27 |
|
Expected credit loss on trade receivables |
34.03 |
32.20 |
|
Provisions for doubtful advances |
-7.87 |
14.87 |
|
Provisions for doubtful security deposits |
29.63 |
50.13 |
|
Loss on sale of property, plant and equipment |
0.19 |
9.79 |
|
Share based payment expense |
81.54 |
116.87 |
|
Exchange differences (net) |
0.02 |
0.63 |
|
Interest on lease liabilities |
16.24 |
11.68 |
|
Interest on bank overdraft |
0.03 |
- |
|
Interest on micro and small enterprise under
MSMED Act, 2006 |
0.19 |
9.85 |
|
Expected credit loss on security deposits |
576.92 |
- |
|
Liabilities no longer written back |
- |
-0.26 |
|
Interest income on bank deposits |
-72.47 |
-20.97 |
|
Gain on termination of lease |
-3.98 |
-3.54 |
|
Net gain on sale of current investment |
-17.09 |
-1.01 |
|
Underwriting of discount on financial assets |
-1.77 |
-1.59 |
|
Working
capital adjustments: |
|
|
|
Decrease in Trade and other payables |
-24.48 |
-30.76 |
|
Decrease in provisions |
-15.48 |
-4.72 |
|
(Decrease)/increase in
financial and other liabilities |
188.54 |
-138.57 |
|
(Increase)/decrease in inventories |
61.88 |
-35.30 |
|
(Increase)/decrease in
trade receivables |
78.81 |
-153.56 |
|
Decrease in prepayments |
34.23 |
28.31 |
|
(Increase)/decrease in financial and other assets |
-143.33 |
-26.56 |
|
Cash Generated from Operations |
-267.66 |
-527.76 |
|
Direct Tax Paid |
-5.81 |
-20.69 |
|
Net Cash from Operating Activities |
-273.47 |
-348.45 |
|
Cash Flow from Investing Activities |
|
|
|
Purchase of plant, property and equipment |
-12.13 |
-12.93 |
|
Intangible assets under development |
-63.10 |
- |
|
Proceeds from sale of PPE |
0.32 |
4.74 |
|
(purchase)/sale of current investment |
-111.78 |
1.06 |
|
Acquisition of a subsidiary net of cash acquired |
-672.30 |
- |
|
Purchase of bank deposits |
-601.00 |
-1,190.10 |
|
Redemption from bank deposits |
382.58 |
852.85 |
|
Interest received from bank deposits |
42.01 |
27.20 |
|
Net Cash from Investing Activities |
-1,030.35 |
-326.78 |
|
Cash Flow from Financing Activities |
|
|
|
Proceeds from sale of shares of subsidiary |
1,349.34 |
749.38 |
|
Payments made on cancellation / settlement of
options |
(22.35) |
- |
|
Interest payment on bank overdraft |
-0.03 |
- |
|
Payment of principle portion of lease liabilities
|
-41.45 |
-44.66 |
|
Payment of interest portion of lease liabilities |
-16.24 |
-11.68 |
|
Net Cash from Financing Activities |
1,269.27 |
693.64 |
|
Net Decrease in Cash & cash equivalents |
-34.55 |
-183.19 |
|
Cash and cash equivalents at the beginning of the
year |
111.58 |
293.77 |
|
Cash and cash equivalents at the end of the year |
77.03 |
112.58 |
Summary
of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from
Operating Activities
For the year ended 31-03-2025, the company reported a net loss before tax of ₹1,205.86
million, compared to a loss of ₹457.57 million in the previous year.
After non-cash and other adjustments including depreciation and amortization of ₹111.55 million,
expected credit loss on
trade receivables of ₹34.03 million, provisions for doubtful security
deposits of ₹29.63 million, share-based payment expense of ₹81.54 million,
interest on lease
liabilities of ₹16.24 million, and a significant expected credit loss on security
deposits of ₹576.92 million, along with other minor
adjustments, the operating performance remained weak. Certain income
adjustments such as interest
income of ₹72.47 million, net gain on sale of current investments of ₹17.09
million, and gain
on termination of lease of ₹3.98 million partially offset
losses.
Working capital movements provided mixed impact: there
was an increase in
inventories of ₹61.88 million, decrease in trade receivables of ₹78.81 million,
and decrease in
prepayments of ₹34.23 million, which supported cash flow;
however, this was offset by a decrease
in trade and other payables of ₹24.48 million, decrease in provisions of ₹15.48
million, and an increase
in financial and other assets of ₹143.33 million. Consequently,
cash generated from
operations stood at negative ₹267.66 million, compared to
negative ₹527.76 million in the previous year. After direct tax payment of ₹5.81 million,
the net cash outflow
from operating activities was ₹273.47 million, an improvement
over the outflow of ₹348.45 million in 2024, though operations continued to
consume cash.
Cash Flow from
Investing Activities
Net cash outflow from investing activities amounted to ₹1,030.35 million in
2025, significantly higher than ₹326.78
million in 2024. Major outflows included acquisition of a subsidiary (net of
cash acquired) of ₹672.30 million, purchase of bank deposits of ₹601.00
million, purchase
of current investments of ₹111.78 million, investment in intangible assets under
development of ₹63.10 million, and purchase of property, plant and
equipment of ₹12.13 million. These were partly offset by redemption of bank deposits amounting
to ₹382.58 million, interest
received of ₹42.01 million, and proceeds from sale of PPE of ₹0.32 million.
The substantial increase in investing outflow indicates expansion and
investment activities during the year, particularly the acquisition of a
subsidiary.
Cash Flow from
Financing Activities
Financing activities generated a net cash inflow of ₹1,269.27 million
during 2025 compared to ₹693.64
million in 2024. The primary inflow was from proceeds from sale of shares of a
subsidiary amounting to ₹1,349.34 million. Outflows included payment of principal portion of lease
liabilities of ₹41.45 million, interest on lease liabilities of ₹16.24 million,
and settlement of
options of ₹22.35 million, along with minor bank overdraft
interest payments. The strong inflow from financing activities largely offset
operating and investing cash outflows.
Net Movement in
Cash and Cash Equivalents
Overall, the company recorded a net decrease in cash and cash
equivalents of ₹34.55 million during the year, compared to a
decrease of ₹183.19
million in the previous year. Cash and cash equivalents
declined from ₹111.58
million at the beginning of the year to ₹77.03 million at the end of the year,
reflecting moderate liquidity reduction despite significant investing and
operating outflows, supported by financing inflows.
