| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| AITMC Ventures Limited |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Non- Current assets |
||
|
Property, Plant and Equipment |
2290.79 |
591.46 |
|
Intangible
assets |
- |
0.44 |
|
Right-of-use
assets |
609.95 |
574.45 |
|
Investment
Property |
63.58 |
66.83 |
|
Loan |
- |
22.17 |
|
Other financial assets |
102.79 |
71.31 |
|
Deferred tax assets (net) |
116.97 |
63.70 |
|
Other non-current assets |
1635.96 |
275.64 |
|
Current assets |
||
|
Inventories |
59.77 |
62.92 |
|
Trade receivables |
4354.32 |
3844.00 |
|
Cash and cash equivalents |
460.95 |
102.82 |
|
Bank balances other than above |
103.51 |
- |
|
Other financial assets |
273.00 |
364.66 |
|
Other current assets |
793.54 |
126.17 |
|
Total Assets |
10865.13 |
6166.57 |
|
Equity |
||
|
Equity Share Capital |
1795.10 |
1375.10 |
|
Other Equity |
3667.93 |
1659.96 |
|
Non-controlling interest |
8.15 |
21.18 |
|
Non-current liabilities |
||
|
Borrowings |
1954.13 |
22.06 |
|
Lease liabilities |
503.86 |
452.62 |
|
Provisions |
38.88 |
16.61 |
|
Current liabilities |
||
|
Borrowings |
648.33 |
209.35 |
|
Lease liabilities |
150.60 |
156.93 |
|
Total outstanding dues to creditors other than micro and small
enterprises. |
1236.47 |
1577.17 |
|
Other financial liabilities |
318.15 |
236.33 |
|
Other current liabilities |
20.28 |
97.05 |
|
Provision |
2.77 |
1.55 |
|
Current tax liabilities (net) |
520.48 |
340.66 |
|
Total equity and liabilities |
10865.13 |
6166.57 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from operations |
8747.00 |
4187.33 |
|
Other Income |
131.51 |
487.35 |
|
Total income |
8878.51 |
4674.68 |
|
Expenses |
|
|
|
Cost of services |
3224.70 |
1821.25 |
|
Purchase of stock-in-trade |
155.21 |
35.42 |
|
Cost of material consumed |
588.93 |
- |
|
Employee benefit expenses |
946.95 |
439.28 |
|
Financial costs |
189.18 |
87.07 |
|
Depreciation and amortisation expenses |
637.40 |
325.59 |
|
Other expenses |
1001.79 |
673.04 |
|
Total expenses |
6744.16 |
3381.65 |
|
Profit Before Tax |
2134.35 |
1293.03 |
|
Current tax |
717.49 |
409.39 |
|
Income tax for earlier years |
66.17 |
18.79 |
|
Deferred tax charge/(benefit) |
(51.21) |
(19.15) |
|
Profit after tax |
1401.90 |
884.00 |
|
Other Comprehensive Income (OCI) |
|
|
|
Items that will not be reclassified subsequently to profit or loss: |
|
|
|
Remeasurements of the defined benefit plans |
(7.05) |
5.58 |
|
Income tax relating to these items |
2.05 |
(1.63) |
|
Total comprehensive income |
1396.90 |
887.95 |
|
Profit attributes to: |
|
|
|
Owner of the company |
1382.97 |
874.69 |
|
Non-controlling interests |
18.93 |
9.31 |
|
Other comprehensive income attributes to: |
||
|
Owner of the company |
(5.00) |
3.95 |
|
Total comprehensive income
attributable to: |
|
|
|
Owner of the company |
1377.97 |
878.64 |
|
Non-controlling interest |
18.93 |
9.31 |
|
Earnings per equity share |
|
|
|
Basic earnings per share |
1.66 |
20.90 |
|
Adjusted basic earnings per share |
1.66 |
1.80 |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Cash Flow From Operating Activities |
|
|
|
Net Profit Before Tax as per statement of profit and loss |
2134.35 |
1293.03 |
|
Adjustments for: |
|
|
|
Provision for employee benefits |
16.43 |
7.64 |
|
Depreciation and amortisation expense |
637.40 |
325.59 |
|
Provision/(reversal) of expected credit loss |
4.78 |
(0.10) |
|
Finance costs |
125.20 |
18.04 |
|
Interest and lease liability |
63.98 |
69.03 |
|
Rental income |
- |
(6.78) |
|
Interest income |
(33.13) |
(4.28) |
|
Unwinding of interest on security deposits |
(3.00) |
(2.77) |
|
Gain on lease modification |
(16.55) |
(30.30) |
|
Amortization of prepaid lease rent |
3.32 |
2.63 |
|
Profit on sale of investment in subsidiary |
(6.92) |
- |
|
Balance written off |
20.48 |
0.09 |
|
Liabilities no longer required written back |
(17.84) |
(442.40) |
|
Operating Profit before Working Capital Changes |
2874.50 |
1229.42 |
|
Adjustments for increase/(decrease) in operating assets |
|
|
|
Inventories |
3.15 |
(62.92) |
|
Trade receivables |
(623.10) |
(2135.24) |
|
Loans |
22.17 |
33.57 |
|
Other financial assets |
63.18 |
(276.30) |
|
Other non-financial assets |
(2171.72) |
(25.75) |
|
Adjustments for increase/(decrease) in operating liabilities |
|
|
|
Trade payable |
(144.18) |
1208.04 |
|
Other financial liabilities |
84.60 |
(430.94) |
|
Provisions |
2.06 |
(1.63) |
|
Other non-financial liabilities |
(71.16) |
18.08 |
|
Cash generated from/(used in) operations |
39.50 |
(443.67) |
|
Less: Income tax paid
(net of refunds) |
(594.73) |
(140.83) |
|
Net Cash generating from Operating Activities |
(555.23) |
(584.50) |
|
Cash Flow From Investing Activities |
|
|
|
Proceeds
from/(payments for) Property, Plant and Equipment |
(2155.77) |
(378.99) |
|
Sale/(Purchase)
of investments(net) |
- |
58.00 |
|
Proceeds
from sale of subsidiary (net of cash disposed) |
63.86 |
- |
|
Rental income |
6.78 |
|
|
Interest income |
33.13 |
4.28 |
|
Net Cash From Investing Activities |
(2058.78) |
(309.93) |
|
Cash Flow From Financing Activities |
|
|
|
Issued of share capital (including security premium) |
1050.00 |
1019.00 |
|
Proceeds
from/(payments for) borrowings (net) |
2357.76 |
118.79 |
|
Payment
for lease liabilities |
(214.54) |
(215.29) |
|
Finance
costs paid |
(117.57) |
(18.04) |
|
Net Cash From Financing Activities |
3075.65 |
904.46 |
|
Net Increase (Decrease) in Cash and Cash Equivalents |
461.64 |
10.03 |
|
Opening balance of cash and cash equivalents |
102.82 |
92.79 |
|
Closing balance of cash and cash
equivalents |
564.46 |
102.82 |
Here Is the Summary of Cash Flow Statement for the Year 2024-2025
Operating Activities
Profit before tax rose to ₹2,134.35 lakhs in FY 2025 from ₹1,293.03 lakhs in FY
2024, supported by higher depreciation and provisions. However, large working
capital outflows, mainly from receivables (–₹623.10 lakhs) and other
non-financial assets (–₹2,171.72 lakhs), pulled down operating cash. After
taxes, net operating
cash flow remained negative at –₹555.23 lakhs, similar to last
year’s –₹584.50 lakhs, showing weak cash conversion despite higher profits.
Investing Activities
Capex spending increased sharply to ₹2,155.77 lakhs versus ₹378.99 lakhs last
year, while modest inflows came from the sale of a subsidiary (₹63.86 lakhs)
and interest income. This led to a much higher net investing outflow of –₹2,058.78 lakhs
compared with –₹309.93 lakhs in FY 2024, reflecting aggressive expansion.
Financing Activities
The company relied on financing to support operations and investments, raising
₹1,050 lakhs through equity and ₹2,357.76 lakhs via borrowings. Lease
repayments (₹214.54 lakhs) and interest costs (₹117.57 lakhs) were steady.
Overall, net financing
inflows jumped to ₹3,075.65 lakhs, up from ₹904.46 lakhs in FY
2024, highlighting greater dependence on external funding.
|
Particular |
31-03-2025 |
31-03-2024 |
|
Current Ratio (in times) |
2.09 |
1.72 |
|
Debt Equity Ratio (in times) |
0.48 |
0.08 |
|
Debt Service Coverage Ratio (in times) |
4.58 |
10.54 |
|
Return on Equity Ratio (%) |
25.62% |
28.92% |
|
Return on Capital Employed Ratio (in %) |
31.29% |
44.83% |
|
Return on investments ratio (%) |
12.90% |
14.34% |
|
Net Profit Ratio (in %) |
16.03% |
21.11% |
|
Inventory Turnover Ratio (in times) |
9.60 |
- |
|
Trade receivable turnover ratio (in time) |
2.13 |
1.51 |
|
Trade payable turnover ratio(in times) |
3.42 |
2.09 |
|
Net Capital Turnover Ratio (in times) |
3.48 |
4.03 |
Here Is the Summary of financial ratios for the year ended 2024-2025
Current Ratio (2025:
2.09 vs 2024: 1.72)
This measures the company’s ability to pay short-term debts using short-term
assets. A ratio above 1 means the company can cover its current liabilities.
The improvement from 1.72 to 2.09 shows liquidity has strengthened.
Debt-Equity Ratio
(2025: 0.48 vs 2024: 0.08)
This shows how much debt the company is using compared to shareholders’ equity.
The rise to 0.48 means the company has taken on more debt in 2025, increasing
leverage and financial risk compared to the very low level in 2024.
Debt Service
Coverage Ratio – DSCR (2025: 4.58 vs 2024: 10.54)
This tells how easily the company can repay interest and loan installments. A
ratio above 1 is safe. At 4.58, repayment ability is still strong, but much
weaker than last year’s 10.54, showing higher debt burden.
Return on Equity
(ROE) (2025: 25.62% vs 2024: 28.92%)
ROE shows how much profit is earned for every ₹100 of shareholders’ funds. At
25.62%, the company generates ₹25.62 profit per ₹100 invested by shareholders,
which is excellent, though slightly lower than last year.
Return on Capital
Employed (ROCE) (2025: 31.29% vs 2024: 44.83%)
This indicates how efficiently the company uses total capital (equity + debt).
At 31.29%, it earns ₹31.29 for every ₹100 of capital employed. However,
efficiency dropped compared to the very high 44.83% last year.
Return on
Investments (2025: 12.90% vs 2024: 14.34%)
This shows the profit earned from investments. The slight fall means returns on
invested funds have decreased, though still remain healthy.
Net Profit Ratio
(2025: 16.03% vs 2024: 21.11%)
This shows how much net profit is made from revenue. At 16.03%, the company
keeps ₹16.03 as profit per ₹100 sales. Profitability has fallen compared to
21.11% last year, indicating higher costs or lower margins.
Inventory Turnover
Ratio (2025: 9.60)
This measures how many times inventory is sold and replaced in a year. At 9.60,
it means stock is moving quickly — about once every 38 days — showing efficient
inventory management. (No data for 2024 to compare).
Trade Receivable
Turnover Ratio (2025: 2.13 vs 2024: 1.51)
This shows how often the company collects money from customers. A higher ratio
is better. At 2.13, it collects dues faster than last year (about every 171 days
vs 241 days earlier), improving cash flow efficiency.
Trade Payable
Turnover Ratio (2025: 3.42 vs 2024: 2.09)
This shows how quickly the company pays suppliers. At 3.42, it is paying faster
than last year, which is good for supplier trust but reduces cash retention.
Net Capital Turnover
Ratio (2025: 3.48 vs 2024: 4.03)
This shows how efficiently working capital is used to generate sales. The
decline from 4.03 to 3.48 means the company is using its capital less
efficiently to drive revenue.
