| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Allied Photographics India Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Equity |
|
|
|
Share Capital |
72.00 |
72.00 |
|
Reserves & Surplus |
5,112.16 |
4,991.96 |
|
Non-Current Liabilities |
|
|
|
Deferred tax liabilities(net) |
79.90 |
54.01 |
|
Other long term liabilities |
61.01 |
19.61 |
|
Current Liabilities |
|
|
|
Short Term borrowings |
63.98 |
985.77 |
|
Trade Payables |
|
|
|
Total outstanding dues of Micro & Small
enterprises |
9.10 |
5.59 |
|
Total Outstanding dues of creditors other than
above |
44.30 |
52.26 |
|
Other current liabilities |
11.02 |
7.62 |
|
Short term Provisions |
304.38 |
259.38 |
|
Total Equity & Liabilities |
5,757.85 |
6,448.21 |
|
Non-Current Assets |
|
|
|
Property, plant and equipment |
1,297.31 |
222.15 |
|
Non-Current Investments |
432.50 |
99.05 |
|
Long term loans and advances |
2,586.84 |
1,673.67 |
|
Other Non-Current Assets |
50.90 |
54.20 |
|
Current Assets |
|
|
|
Inventories |
170.67 |
179.79 |
|
Trade Receivables |
346.73 |
368.60 |
|
Cash & cash equivalents |
324.10 |
3,338.84 |
|
Short Term Loans & Advances |
548.80 |
511.91 |
|
Total Assets |
5,757.85 |
6,448.21 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
808.90 |
253.97 |
|
Other operating income |
74.54 |
6.62 |
|
Other Income |
317.85 |
776.67 |
|
Total Income |
1,201.29 |
1,037.25 |
|
Expenses |
|
|
|
Purchase of stock in trade |
691.99 |
174.17 |
|
Changes in inventories of finished goods, work in progress and stock in trade |
9.13 |
2.47 |
|
Employee Benefit Expenses |
75.15 |
62.66 |
|
Finance Costs |
29.47 |
22.96 |
|
Depreciation & amortization expense |
60.28 |
13.36 |
|
Other Expenses |
144.18 |
92.03 |
|
Total Expenses |
1,010.20 |
367.66 |
|
Profit Before Tax |
191.09 |
669.60 |
|
Current Tax |
45.00 |
105.00 |
|
Deferred Tax |
25.89 |
-2.42 |
|
Profit/(Loss) for the period |
120.20 |
567.02 |
|
Earning per share |
|
|
|
Basic |
166.95 |
787.53 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net profit/(loss) before tax |
191.09 |
669.59 |
|
Adjustments for: |
|
|
|
Depreciations and amortisation |
60.27 |
13.36 |
|
Finance cost |
29.46 |
22.96 |
|
Profit on sale of assets |
-61.84 |
- |
|
Loss on sale of shares |
19.80 |
0.34 |
|
Loss on sale of asset |
1.00 |
- |
|
Adjustment for excess
& short provision of income tax |
- |
-6.22 |
|
Adjustment for leave
encashment written back |
- |
8.45 |
|
Operating profit/(loss) before working capital
changes |
239.79 |
708.49 |
|
Change
in working capital |
|
|
|
Adjustments
for (increase)/decrease in operating assets |
|
|
|
Inventories |
9.12 |
2.47 |
|
Trade receivables |
21.86 |
36.52 |
|
Short term loans and advances |
-36.88 |
93.34 |
|
Long term loans and advances |
-913.17 |
-1,019.98 |
|
Other non-current assets |
3.30 |
-3.04 |
|
Adjustments
for increase/(decrease) in operating liabilities |
|
|
|
Trade payables |
-4.45 |
-5.81 |
|
Other current
liabilities |
3.39 |
0.93 |
|
Other long term liabilities |
41.40 |
0.50 |
|
Short term provisions |
45.00 |
-83.05 |
|
Cash generated from operations |
-590.63 |
-269.62 |
|
Net income tax
(paid)/refunds |
-45.00 |
-105.00 |
|
Net cash flow from/(used) in operating activities |
-635.63 |
-374.62 |
|
Cash Flow from Investing Activities |
|
|
|
Capital expenditure on fixed assets including
capital advances |
-1,135.43 |
-0.40 |
|
Loss on sale of shares |
-19.80 |
-0.34 |
|
Loss on sale of assets |
60.84 |
- |
|
Amount invested in non-current investment |
-333.45 |
2,296.09 |
|
Net Cash Flow from/(used in) Investing Activities |
-1,427.84 |
2,2295.34 |
|
Cash Flow from Financing Activities |
|
|
|
Net proceeds from long term & short term
borrowings |
- |
919.82 |
|
Repayment of long term & short term
borrowings |
-921.78 |
- |
|
Finance cost |
-29.46 |
-22.96 |
|
Net Cash Flow from/(used in) Financing Activities |
-951.25 |
896.86 |
|
Net Increase/decrease in Cash & cash
equivalents |
-3,014.73 |
2,817.58 |
|
Cash and cash equivalents at the beginning of the
year |
3,338.83 |
521.25 |
|
Cash and cash equivalents at the end of the year |
324.10 |
3,338.83 |
Summary
of the Cash Flow Statement for the years 2025 and 2024:
Cash
Flow from Operating Activities
During FY25, the
company reported a significant decline in profit before tax to ₹191.09 lakh
compared to ₹669.59 lakh in FY24, reflecting a sharp reduction in core profitability.
After adjusting for non-cash expenses such as higher depreciation of ₹60.27
lakh and finance costs of ₹29.46 lakh, along with non-operating items like
profit on sale of assets and loss on sale of shares, the operating profit
before working capital changes stood at ₹239.79 lakh, substantially lower than
the previous year. However, the major impact came from working capital
movements, particularly a large outflow of ₹913.17 lakh toward long-term loans
and advances. Although there were modest improvements in inventories and
receivables, these were insufficient to offset the heavy deployment of funds.
Consequently, cash generated from operations remained negative at ₹590.63 lakh,
and after tax payments, the net operating cash outflow widened to ₹635.63 lakh,
indicating weak cash conversion and pressure on operational liquidity.
Cash
Flow from Investing Activities
In FY25, the company
undertook substantial investment activities, leading to a significant cash
outflow. Capital expenditure increased sharply to ₹1,135.43 lakh compared to a
negligible amount in FY24, indicating expansion or asset acquisition during the
year. Additionally, ₹333.45 lakh was invested in non-current investments.
Unlike the previous year, which saw major inflows from the sale or redemption
of investments, FY25 did not benefit from such liquidity support. As a result,
net cash used in investing activities amounted to ₹1,427.84 lakh, reflecting an
aggressive investment strategy that consumed a large portion of available cash resources.
Cash
Flow from Financing Activities
The financing
activities in FY25 show a shift toward debt reduction. While FY24 witnessed
inflows from borrowings amounting to ₹919.82 lakh, FY25 recorded repayment of
long-term and short-term borrowings totaling ₹921.78 lakh. Finance costs also
increased slightly to ₹29.46 lakh. Overall, net cash used in financing
activities stood at ₹951.25 lakh. Although deleveraging strengthens the capital
structure in the long run, repaying borrowings during a year of negative
operating and investing cash flows placed additional strain on liquidity.
Net
Change in Cash and Cash Equivalents
Due to negative cash
flow across operating, investing, and financing activities, the company
experienced a substantial decline in its cash position. Net cash decreased by
₹3,014.73 lakh during FY25. As a result, cash and cash equivalents dropped
sharply from ₹3,338.83 lakh at the beginning of the year to ₹324.10 lakh at the
end of the year. This significant reduction indicates tight liquidity
conditions and reduced financial flexibility going forward.
