| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Amalgamations Repco Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current
assets |
|
|
|
Property,
plant and equipment |
2,432.65 |
2,483.25 |
|
Capital
work-in-progress |
28.01 |
- |
|
Right
of use asset |
39.10 |
- |
|
Intangible
assets |
42.50 |
11.12 |
|
Intangible
assets under development |
- |
|
|
Investments |
124.08 |
116.45 |
|
Other
financial assets |
47.76 |
68.92 |
|
Other non-current
assets |
50.7 |
87.72 |
|
Current
assets |
|
|
|
Inventories |
1,991.23 |
1,905.85 |
|
Trade
receivables |
3,742.50 |
3,582.81 |
|
Cash
and cash equivalents |
41.43 |
185.20 |
|
Other
bank balances |
38.79 |
18.47 |
|
Other
financial assets |
31.51 |
12.94 |
|
Current
tax assets (net) |
162.99 |
8.56 |
|
Other
current assets |
101.28 |
327.42 |
|
Total
assets |
8,874.61 |
8,738.70 |
|
Equity |
|
|
|
Equity
share capital |
94.70 |
94.70 |
|
Other
equity |
3,439.24 |
3,345.76 |
|
Non-current
liabilities |
|
|
|
Borrowings |
316.35 |
363.74 |
|
Lease
Liabilities |
34.26 |
- |
|
Provisions |
129.76 |
63.29 |
|
Deferred
tax liabilities (net) |
38.24 |
33.12 |
|
Current
liabilities |
|
|
|
Borrowings |
297.52 |
286.67 |
|
Lease
Liabilities |
7.40 |
- |
|
Total
outstanding dues of micro and small enterprises |
548.95 |
271.05 |
|
Total outstanding dues of creditors other than micro and small enterprises |
2,959.06 |
3,467.47 |
|
Other
financial liabilities |
314.08 |
321.57 |
|
Provisions |
151.19 |
163.32 |
|
Current
tax liabilities (net) |
223.05 |
- |
|
Other
current liabilities |
320.81 |
328.00 |
|
Total
equity and liabilities |
8,874.61 |
8,738.70 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue
from Operation |
19,751.97 |
19,946.74 |
|
Other
Income |
97.68 |
54.97 |
|
Total
Income |
19,849.65 |
20,101.71 |
|
Expenses |
|
|
|
Cost of
Materials Consumed |
15,128.52 |
15,083.59 |
|
Changes in inventories of finished goods, work-in-progress and stock-in-trade |
129.78 |
462.87 |
|
Employee
Benefits Expenses |
1,814.59 |
1,893.20 |
|
Finance
Costs |
64.54 |
86.69 |
|
Depreciation
and Amortization Expenses |
265.99 |
236.89 |
|
Other
Expenses |
2,146.83 |
2,240.06 |
|
Total
Expenses |
19,550.25 |
20,003.30 |
|
Profit
Before Tax |
299.40 |
98.40 |
|
Current
Tax |
83.22 |
26.95 |
|
Deferred
Tax |
5.13 |
2.78 |
|
Adjustment
of tax relating to earlier years |
8.72 |
-54.22 |
|
Profit
for the Year |
202.34 |
122.89 |
|
Other
Comprehensive Income |
|
|
|
Items
that will not be reclassified to profit or loss |
|
|
|
Remeasurements
of post-employment benefit obligation |
50.56 |
12.41 |
|
Income
tax relating to these items |
-12.72 |
-3.12 |
|
Total
Comprehensive Income for the Year |
164.50 |
113.61 |
|
Earnings
per Share-Basic |
21.37 |
12.98 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash
Flow From Operating Activites |
|
|
|
Profit
before tax |
299.40 |
98.40 |
|
Adjustments: |
|
|
|
Depreciation
and amortization expense |
265.99 |
236.89 |
|
OCI
Impact in Current Liability |
-50.56 |
-12.41 |
|
(Profit)/loss
on disposal of property, plant and equipment (net) |
-0.63 |
-0.97 |
|
Loss on
write off of property, plant and equipment |
11.91 |
- |
|
Liabilities
no longer required written back |
-34.10 |
-15.42 |
|
Provision
for warranty written back |
-6.78 |
- |
|
Interest
income on deposits with banks and others |
-4.03 |
-6.93 |
|
Finance
Cost |
64.54 |
86.69 |
|
Dividend
income |
-7.71 |
-12.11 |
|
Loss
allowance on trade receivables |
- |
54.55 |
|
Adjustment
towards fair value of investments (net) |
-0.68 |
-4.65 |
|
Loss
allowance on supplier advance |
- |
12.97 |
|
Unrealised
foreign exchange (gain)/loss (net) |
-0.49 |
-4.75 |
|
Operating
profit before working capital changes |
536.87 |
432.26 |
|
Adjustments: |
|
|
|
Inventories |
-85.38 |
791.20 |
|
Trade Receivables |
-135.62 |
663.71 |
|
Other
Financial Assets |
2.59 |
-12.41 |
|
Other
Assets |
183.08 |
158.73 |
|
Trade
Payables |
-218.78 |
-1,005.63 |
|
Other
Financial Liabilities |
-7.49 |
11.65 |
|
Provisions |
60.99 |
39.40 |
|
Other
Current Liabilities |
-7.19 |
-52.23 |
|
Cash generated
from Operations |
329.07 |
1,026.67 |
|
Direct
Taxes Paid (Net of Refund) |
-0.59 |
-150.48 |
|
Net
cash flows from operating activities |
328.48 |
876.20 |
|
Cash
Flows From Investing Activities |
|
|
|
Purchase
of property, plant and equipment |
-281.56 |
-527.78 |
|
Proceeds
from sale of PPE |
1.63 |
1.76 |
|
Trade
finance to Tech Power train |
- |
20.00 |
|
Payments
for purchase of investments |
-6.95 |
-0.03 |
|
Bank
deposits redeemed during the year (net) |
-20.33 |
161.59 |
|
Interest
received |
4.03 |
6.93 |
|
Dividend
received |
7.71 |
- |
|
Net
cash (used in)/generated from investing activities |
-295.47 |
-337.53 |
|
Cash
Flows from Financing Activities |
|
|
|
Proceeds
from term loan from bank |
300.44 |
100.00 |
|
Repayment
of borrowings |
-336.99 |
-369.60 |
|
Payment
of Lease Liabilities |
-8.06 |
- |
|
Repayment
of Cash credit |
- |
-29.61 |
|
Dividends
paid |
-71.02 |
-71.02 |
|
Finance
Costs Paid |
-61.16 |
-93.91 |
|
Net
cash outflow from financing activities |
-176.79 |
-464.14 |
|
Increase
in cash and cash equivalents |
-143.78 |
74.53 |
|
Cash and
cash equivalents as at the beginning of year |
185.20 |
110.67 |
|
Cash
and cash equivalents as at end of the year |
41.43 |
185.20 |
Here is a summary of the Cash Flow
Statement for the years 2025 and 2024:
Operating
Activities:
In FY 2025, the
company generated ₹328.48
lakhs from operations, a sharp decline from ₹876.20 lakhs in FY
2024. Although profit
before tax increased significantly and non-cash expenses like depreciation remained high,
cash generation was impacted by negative
working capital changes—notably an increase in trade receivables and
a drop in trade
payables. This reflects operational
profitability, but also highlights inefficiencies in managing
receivables and payables.
Investing
Activities:
Net cash used in
investing activities was ₹295.47 lakhs in FY 2025, slightly lower than ₹337.53 lakhs in FY 2024. The outflows
were largely due to capital
expenditure on fixed assets, with minor inflows from interest (₹4.03 lakhs) and dividends (₹7.71 lakhs). The company continued its
investment
in infrastructure,
but with limited returns from divestments or income-generating assets.
Financing
Activities:
The company reported
a net cash outflow
of ₹176.79 lakhs from financing activities in FY 2025, an
improvement from ₹464.14
lakhs in FY 2024. While ₹300.44
lakhs was raised through term loans, it was offset by repayments (₹336.99 lakhs),
lease liabilities,
dividends (₹71.02
lakhs), and interest
payments (₹61.16 lakhs). This indicates a continued focus on debt servicing and
shareholder payouts, though at the cost of reducing
liquidity.
Net
Cash Position:
Overall, there was a
net cash decrease of
₹143.78 lakhs in FY 2025, compared to an increase of ₹74.53
lakhs in the previous year. The closing
cash balance dropped to ₹41.43 lakhs, indicating that higher capital and financing outflows
outweighed operational inflows, putting pressure on short-term
liquidity.
|
Particulars |
2025 |
2024 |
|
Current
ratio |
1.27 |
1.25 |
|
Debt-equity
ratio |
0.17 |
0.19 |
|
Debt
service coverage ratio |
1.32 |
0.94 |
|
Return
on equity ratio |
0.06 |
0.04 |
|
Inventory
turnover ratio |
7.83 |
7.77 |
|
Trade
receivables turnover ratio |
5.39 |
5.38 |
|
Trade
payables turnover ratio |
4.23 |
3.75 |
|
Net
capital turnover ratio |
15.34 |
16.44 |
|
Net
profit ratio |
0.01 |
0.01 |
|
Return on
capital employed |
0.09 |
0.04 |
|
Return
on investment |
0.04 |
0.02 |
Here is a summary of the financial
Ratios for Amalgamations Repco Limited for the year 2025 and 2024:
The ratio has improved slightly,
indicating a modest enhancement
in short-term liquidity. The company continues to maintain
enough current assets to cover its short-term liabilities, showing stability in
working capital management..
A slight decline
in this ratio suggests reduced
dependence on debt financing. The capital structure remains conservative, with a
manageable level of leverage, which reduces financial risk.
This ratio has improved
significantly, indicating a stronger
ability to meet interest and loan repayments from operating
profits. A DSCR above 1 is a positive sign for lenders and reflects better
financial health.
The ROE has increased slightly,
showing that the company is generating higher
returns on shareholders’ equity. However, the absolute level
remains low, indicating modest
profitability.
A stable and
slightly higher ratio indicates that the company is efficiently managing
its inventory,
converting it into sales without overstocking or stockouts.
Trade
Receivables Turnover Ratio
The ratio has remained almost
unchanged, suggesting consistent
efficiency in collecting dues from customers. This implies
stable credit policies and customer payment behavior.
A higher ratio in
FY 2025 shows the company is paying its suppliers more quickly, which may reflect
improved cash flow or efforts to strengthen supplier relationships.
Slight decline in this ratio
indicates marginally
reduced efficiency in using working capital to generate
revenue. The company may have higher current asset levels or slightly lower
turnover.
The ratio remains
very low and unchanged, showing the company is operating on thin profit margins, possibly due to high
operating costs or low pricing power..
Return on
Capital Employed
The improvement
suggests better
utilization of capital
to generate operating profits. However, the overall return is still low,
indicating room for enhancing operational efficiency.
Return
on Investment
The ROI has doubled,
reflecting improved
returns from investments, although the base is still quite low.
It indicates better performance of invested capital compared to the previous
year.
