| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Ambadi Investments Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Assets |
|
|
|
Cash and Cash Equivalents |
966.46 |
597.98 |
|
Bank Balances other than cash and cash equivalents |
481.28 |
442.64 |
|
Investments accounted using equity method |
1,209,092.13 |
10,46,441.84 |
|
Other Investments |
13,204.42 |
10,250.92 |
|
Trade Receivables |
3,975.98 |
3,904.20 |
|
Other Financial Assets |
456.14 |
643.16 |
|
Inventories |
4,539.59 |
4,279.21 |
|
Current Tax Assets |
538.48 |
473.13 |
|
Biological Assets |
64.86 |
55.61 |
|
Property, Plant and Equipment |
8,217.32 |
8,334.43 |
|
Capital Work-in-Progress |
1,401.58 |
778.81 |
|
Right of use assets |
805.53 |
548.71 |
|
Intangible Assets |
11.43 |
14.53 |
|
Other Non-Financial Assets |
1,372.27 |
1,044.72 |
|
Total Assets |
1,245,127.47 |
1,077,779.89 |
|
LIABILITIES |
|
|
|
Trade Payables |
|
|
|
Total outstanding dues of Micro and Small Enterprises |
64.29 |
37.50 |
|
Total outstanding dues to other than Micro and Small Enterprises |
1,346.26 |
4,542.42 |
|
Borrowings (Other than Debt Securities) |
1,120.73 |
1,085.22 |
|
Lease liabilities |
926.36 |
640.63 |
|
Other Financial Liabilities |
3,484.84 |
580.74 |
|
Current Tax Liabilities |
206.77 |
75.80 |
|
Provisions |
1,576.96 |
1,763.40 |
|
Deferred Tax Liabilities |
518.30 |
302.45 |
|
Other Non-financial liabilities |
1,032.29 |
790.78 |
|
EQUITY |
|
|
|
Equity Share Capital |
244.30 |
244.30 |
|
Other Equity |
1,231,933.97 |
1,065,261.59 |
|
Equity Attributable to Owners of the Company |
1,232,178.27 |
10,65,505.89 |
|
Non-Controlling Interest |
2,672.40 |
2,455.06 |
|
Total Equity and Liabilities |
1,245,127.47 |
10,77,779.89 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operations |
|
|
|
Dividend income |
5.19 |
3.94 |
|
Net Gain - fair value changes on Mutual Funds |
93.67 |
73.79 |
|
Interest Income from Investments - Bonds |
631.42 |
486.00 |
|
Sale of Products / Services |
43,624.24 |
39,192.04 |
|
Other Operating Revenues |
852.83 |
879.07 |
|
Other Income |
298.60 |
637.82 |
|
Total Income |
45,505.95 |
41,272.66 |
|
Expenses |
|
|
|
Cost of Materials Consumed |
9,409.77 |
9,583.94 |
|
Purchase of Stock-in-Trade |
11,189.57 |
8,347.64 |
|
Changes in Inventories of Finished Goods, Work-in-Progress and |
-210.64 |
-202.89 |
|
Changes in Biological Assets |
-9.25 |
-12.99 |
|
Employee Benefits Expense |
12,878.09 |
13,170.18 |
|
Depreciation and Amortisation Expense |
912.94 |
901.67 |
|
Finance Costs |
227.29 |
263.80 |
|
Other Expenses |
10,170.87 |
9,118.35 |
|
Total Expenses |
44,568.64 |
41,169.70 |
|
Profit Before Share of Profit / (Loss) from
Associates and Tax |
937.31 |
102.96 |
|
Share of Profit / (Loss) from Associates |
165,569.39 |
1,71,531.96 |
|
Profit Before Tax |
166,506.70 |
1,71,634.92 |
|
Current Tax |
1,141.73 |
1,691.45 |
|
Reversal of earlier year
Income Tax Provision |
-105.36 |
- |
|
MAT Credit Entitlement |
-162.00 |
-69.42 |
|
Deferred Tax (Net) |
8.76 |
19.69 |
|
Profit for the year |
165,623.57 |
1,69,993.20 |
|
Other Comprehensive Income: |
|
|
|
Remeasurement of the defined benefit plans |
290.05 |
36.70 |
|
Net (loss)/gain in Fair value in Equity Instruments |
1,270.27 |
-1,213.70 |
|
Income Tax Effect |
-207.10 |
186.86 |
|
Share of Other Comprehensive Income of Associates |
1,290.48 |
2,597.64 |
|
Share of Other Comprehensive Income of Associates |
-4,823.79 |
1,279.19 |
|
Total Comprehensive Income for the Year, Net of Tax |
163,443.48 |
1,72,879.89 |
|
Profit for the year attributable to : |
|
|
|
Owners of the Company |
165,458.10 |
1,70,049.49 |
|
Non-Controlling Interest |
165.47 |
-56.29 |
|
Other Comprehensive Income for the year attributable to : |
|
|
|
Owners of the Company |
-2,235.73 |
2,955.08 |
|
Non-Controlling Interest |
55.64 |
-68.39 |
|
Total Comprehensive Income for the year attributable to : |
|
|
|
Owners of the Company |
163,222.37 |
1,73,004.57 |
|
Non-Controlling Interest |
221.11 |
-124.68 |
|
Earnings Per Equity Share of 10/- each |
|
|
|
Basic |
6,772.68 |
6,960.62 |
|
Diluted |
6,772.68 |
6,960.62 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities: |
|
|
|
Profit Before Tax |
1,66,506.70 |
1,71,634.92 |
|
Adjustments to reconcile Profit Before Tax to Net Cash Flows: |
|
|
|
Depreciation on Property, Plant and Equipment |
912.94 |
901.67 |
|
Allowances for expected
credit loss |
29.92 |
35.95 |
|
Interest Income received |
-34.92 |
-63.85 |
|
Profit on Property Plant & Equipment sold/discarded (Net) |
1.84 |
4.57 |
|
Profit on Sale of Investments |
-44.19 |
-73.27 |
|
Provision / (Reversal of Provision) for Trade Receivables (Net) |
21.70 |
- |
|
Compensation received towards land acquisition from Government of
Assam |
11.35 |
- |
|
Share of Profit from Associate |
-165,569.39 |
-1,71,531.96 |
|
Profit on Sale of current Investments |
-24.28 |
-14.86 |
|
Fair Value changes in current investments |
-19.83 |
-31.45 |
|
Finance Costs |
227.29 |
263.80 |
|
Liabilities/Provisions no longer required written back |
-39.80 |
-433.25 |
|
Provision for Contingency / Leave Encashment / Gratuity |
57.14 |
52.65 |
|
Impact of Foreign Currency Translation |
7.96 |
-15.73 |
|
Dividend Income |
5,777.27 |
10,941.68 |
|
Operating Profit before Working Capital / Other Changes |
7,821.70 |
11,670.87 |
|
Adjustments for : |
|
|
|
(Increase) / Decrease in operating Financial Assets |
-231.09 |
-472.40 |
|
(Increase) / Decrease in operating Non-Financial Assets |
-621.75 |
20.30 |
|
Increase / (Decrease) in Financial Liabilities |
-313.40 |
265.05 |
|
Increase/(Decrease) in Non-Financial Liabilities |
413.54 |
145.11 |
|
Cash Generated From Operations |
7,069.00 |
11,338.71 |
|
Income Tax paid |
-881.77 |
-1,612.23 |
|
Net Cash Flow from Operating Activities |
6,187.23 |
9,726.48 |
|
Cash Flow from Investing Activities: |
|
|
|
Capital Expenditure (Including Capital Work In Progress and Capital
Advances) |
-1,246.82 |
-257.60 |
|
Proceeds from Sale of Property, Plant and Equipment |
21.41 |
26.75 |
|
Sale/(Purchase) of Current Investments (Net) |
-505.17 |
-234.14 |
|
Purchase of Non Current Investments |
-1,449.71 |
-3,411.91 |
|
Proceeds from sale of shares of Non Current Investment |
- |
471.50 |
|
Decrease in other bank balances not considered as cash and cash
equivalents |
-21.90 |
261.68 |
|
Interest Income received |
31.80 |
46.28 |
|
Dividend received |
0.04 |
0.04 |
|
Net Cash Used in Investing Activities |
-3,170.35 |
-3,097.40 |
|
Cash Flow from Financing Activities: |
|
|
|
Proceeds from issue of
Preference shares |
600.00 |
- |
|
Proceeds from Long Term Borrowings |
500.00 |
- |
|
Repayment of Long Term Borrowings |
-389.48 |
-372.11 |
|
Proceeds from Short Term Borrowings (Net) |
-75.01 |
-194.02 |
|
Payment of Lease Liabilities |
-155.54 |
-27.12 |
|
Finance Costs Paid |
-132.18 |
-263.35 |
|
Dividends Paid |
-3,001.23 |
-5,688.55 |
|
Net Cash Used in Financing Activities |
-2,653.44 |
-6,545.15 |
|
Net Decrease in Cash and Cash Equivalents |
363.44 |
83.94 |
|
Cash and Cash Equivalents at the Beginning of the Year |
567.98 |
484.04 |
|
Cash and Cash Equivalents as at End of the Year |
931.42 |
567.98 |
Summary
of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating Activities
In
FY 2024-25, Ambadi Investments Limited reported a net cash inflow of ₹6,187.23 lakhs
from operating activities, compared to ₹9,726.48
lakhs in FY 2023-24. The company’s profit before tax decreased slightly from
₹1,71,634.92 lakhs to ₹1,66,506.70 lakhs. However, a large portion of the
profit came from its share
of profit from associates, which is a non-cash item and
therefore deducted while computing cash flows. After adjusting for non-cash
expenses such as depreciation, provisions, and fair-value changes, as well as
non-operating incomes like dividend and interest, the operating profit before
working-capital changes stood at ₹7,821.70 lakhs.
Changes in working capital showed some pressure — increases in operating assets
and decreases in financial liabilities absorbed cash — resulting in lower
operational liquidity compared to the previous year. After paying income tax of
₹881.77 lakhs, the company still maintained a healthy positive cash flow, showing that its
core operations continued to generate steady cash despite fluctuations in
associate income and working-capital adjustments.
Cash Flow from Investing Activities
Investing
activities resulted in a net
cash outflow of ₹3,170.35 lakhs in FY 2024-25, slightly higher
than the outflow of ₹3,097.40 lakhs in the previous year. The primary uses of
cash were capital
expenditure of ₹1,246.82 lakhs and purchases of non-current investments
worth ₹1,449.71 lakhs, indicating continued deployment of funds
into long-term assets and investments. The company also spent ₹505.17 lakhs
(net) on current investments. Proceeds from sale of assets and interest income
provided only limited inflows. Compared to FY 2023-24, there was no significant
sale of non-current investments this year, which further reduced cash inflow.
Overall, the company continued its investment activities actively, but these
were funded mainly through
internally generated cash, reflecting a reinvestment-oriented
approach rather than liquidity conservation.
Cash Flow from Financing Activities
Financing
activities showed a net
cash outflow of ₹2,653.44 lakhs in FY 2024-25, which was
substantially lower than the heavy outflow of ₹6,545.15 lakhs in FY 2023-24.
The major cash outgoes continued to be dividend
payments, although these dropped to ₹3,001.23 lakhs from
₹5,688.55 lakhs last year, implying a reduction in payout or change in capital
distribution policy. On the inflow side, the company raised ₹600 lakhs from issue of preference
shares and ₹500
lakhs from new long-term borrowings, which partially offset
repayments and other financing costs. Lease liability payments and finance
costs remained moderate. The overall picture shows that the company optimized its financing structure
— raising selective funds while managing repayments — leading to a smaller
outflow than the prior year.
Net Change in Cash and Cash Equivalents
Overall,
Ambadi Investments Limited recorded a net
increase in cash and cash equivalents of ₹363.44 lakhs during
FY 2024-25, compared to ₹83.94 lakhs in FY 2023-24. This improvement reflects a
stronger cash position,
driven by consistent operational inflows and better control over financing
outflows, despite ongoing investment activities. Consequently, cash and cash equivalents at year-end
rose to ₹931.42 lakhs from ₹567.98 lakhs a year earlier,
indicating a comfortable liquidity position and prudent cash management.
