| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| AMNS Ports India Limited |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Non-Current Assets |
|
|
|
Property,
Plant And Equipment |
72.31 |
80.06 |
|
Investments
|
2,300.95 |
2,300.95 |
|
Income
Tax Assets (Net) |
2.48 |
2.58 |
|
Current Assets |
|
|
|
Trade
Receivables |
12.54 |
11.18 |
|
Cash
And Cash Equivalents |
0.39 |
0.04 |
|
Bank
Balance Other Than Cash And Cash Equivalents |
9.53 |
4.49 |
|
Other
Financial Assets |
0.03 |
0.03 |
|
Other
Current Assets |
3.74 |
6.18 |
|
Total Assets |
2,401.97 |
2,405.51 |
|
Equity |
|
|
|
Equity
Share Capital |
66.08 |
64.24 |
|
Other
Equity |
2,068.64 |
2,080.28 |
|
Non-Current Liabilities |
|
|
|
Borrowings
|
242.93 |
237.73 |
|
Deferred
Tax Liabilities (Net) |
5.28 |
5.24 |
|
Current Liabilities |
|
|
|
Borrowings
|
14.10 |
13.28 |
|
Trade
Payables - Micro & Small Enterprises |
0.01 |
0.10 |
|
Trade
Payables - Others |
0.41 |
0.13 |
|
Other
Financial Liabilities |
4.51 |
4.50 |
|
Other
Current Liabilities |
- |
0.02 |
|
Total Equity And Liabilities |
2,401.97 |
2,405.51 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Income |
|
|
|
Revenue
From Operations |
27.06 |
27.06 |
|
Other
Income |
0.10 |
0.05 |
|
Total Income |
27.17 |
27.11 |
|
Expenses |
|
|
|
Other
Expenses |
1.47 |
2.81 |
|
Depreciation
And Amortization Expenses |
7.76 |
7.76 |
|
Finance
Costs |
26.42 |
25.00 |
|
Total Expenses |
35.64 |
35.56 |
|
(Loss) Before Tax |
-8.48 |
-8.45 |
|
Current
Tax |
1.37 |
0.46 |
|
Adjustment
Of Tax Relating To Earlier Periods |
-0.10 |
-0.33 |
|
Deferred
Tax |
0.04 |
0.15 |
|
(Loss) For The Year |
-9.79 |
-8.74 |
|
Total Comprehensive Income/(Loss) For The Year |
-9.79 |
-8.74 |
|
Earnings Per Share |
|
|
|
Basic
& Diluted |
-1.48 |
-1.32 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Cash Flow From Operating Activities |
|
|
|
(Loss)
Before Tax |
-8.48 |
-8.46 |
|
Adjustments For: |
|
|
|
Finance
Costs |
26.42 |
25.00 |
|
Interest
Income On Income Tax Refund |
-0.01 |
0.02 |
|
Written
Back Income |
-0.01 |
- |
|
Unrealized
Portion Of Exchange Difference (Net) |
0.01 |
0.01 |
|
Depreciation
And Amortization Expense |
7.76 |
7.76 |
|
Interest
Income On Bank Deposit |
-0.04 |
- |
|
Dividend
Income On CCCPPS |
-0.03 |
-0.03 |
|
Operating Profit/(Loss) Before Working Capital
Changes |
25.62 |
24.30 |
|
(Increase)
In Trade Receivables |
-1.36 |
-6.74 |
|
Increase/(Decrease)
In Trade Payables |
0.21 |
-0.09 |
|
Decrease
In Other Financial Liability And Current Liability |
-0.02 |
-0.16 |
|
Increase/(Decrease)
In Other Financial Assets And Current Assets |
2.44 |
-0.87 |
|
Cash Generated From/(Used In) Operations |
26.89 |
16.44 |
|
Taxes
Paid (Net) |
-1.16 |
-0.26 |
|
Net Cash Generated From/(Used In) Operating
Activities |
25.73 |
16.19 |
|
Cash Flow From Investing Activities |
|
|
|
Dividend
Income Received |
0.03 |
0.03 |
|
Investment
In Fixed Deposit |
-5.00 |
- |
|
Interest
Received |
-0.04 |
- |
|
Net Cash Generated/(Used In) Investing
Activities |
-5.00 |
0.03 |
|
Cash Flow From Financing Activities |
|
|
|
Issue
Of Non-Convertible Redeemable Preference Shares (NCRPS) |
- |
160.00 |
|
Repayment
Of Inter Corporate Deposit Received From Related Party |
-12.60 |
-159.90 |
|
Finance
Cost Paid |
-7.77 |
-21.04 |
|
Net Cash Flow (Used In)/Generated Financing
Activities |
-20.36 |
-20.94 |
|
Net
Increase In Cash And Cash Equivalents |
0.35 |
-4.73 |
|
Cash
And Cash Equivalents At The Beginning Of The Year |
0.04 |
4.77 |
|
Cash And Cash Equivalents At The End Of The Year |
0.39 |
0.04 |
Summary
of the Cash Flow Statement for the years 2026 and 2025:
Cash
Flow from Operating Activities: The company generated net cash of
₹25.73 crore from operating activities in 2025-26, compared with ₹16.19 crore
in 2024-25, showing a significant improvement in cash generation from core
operations. Although the company reported a loss before tax of ₹8.48 crore,
adjustments mainly for finance costs of ₹26.42 crore and depreciation of ₹7.76
crore resulted in an operating profit before working capital changes of ₹25.62
crore. Improved management of trade receivables and other financial assets also
contributed to the higher operating cash flow.
Cash
Flow from Investing Activities: Investing activities resulted in a
cash outflow of ₹5.00 crore in 2025-26, compared with a small inflow of ₹0.03
crore in 2024-25. The major reason for the outflow was the ₹5.00 crore
investment in a fixed deposit. The company also received ₹0.03 crore as
dividend income, while interest received was relatively insignificant. Overall,
the investing cash flow reflects the deployment of surplus funds into fixed
deposits during the year.
Cash
Flow from Financing Activities: Financing activities resulted in a
net cash outflow of ₹20.36 crore in 2025-26, slightly lower than the ₹20.94
crore outflow in 2024-25. During 2024-25, the company received ₹160 crore
through the issue of Non-Convertible Redeemable Preference Shares (NCRPS), but
this was largely offset by repayment of an Inter Corporate Deposit of ₹159.90
crore and finance costs paid. In 2025-26, the company repaid ₹12.60 crore of
the Inter Corporate Deposit and paid ₹7.77 crore towards finance costs, with no
fresh NCRPS issue. Thus, financing activities continued to represent a cash
outflow, although the outflow marginally improved.
Net
Increase/(Decrease) in Cash and Cash Equivalents: The company
recorded a net increase of ₹0.35 crore in cash and cash equivalents in 2025-26,
compared with a decrease of ₹4.73 crore in 2024-25. The positive movement was
primarily supported by the strong cash generation from operating activities,
which more than offset the cash outflows from investing and financing activities.
Financial ratios of AMNS Ports India Limited
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Current
Ratio |
1.36 |
1.22 |
|
Debt-Equity
Ratio |
0.12 |
0.12 |
|
Debt
Service Coverage Ratio |
0.63 |
0.63 |
|
Trade
Receivables Turnover Ratio |
2.28 |
3.47 |
|
Trade Payables
Turnover Ratio |
4.40 |
9.37 |
|
Net Capital
Turnover Ratio |
4.88 |
-0.38 |
|
Net Profit
Ratio |
-0.36 |
-0.32 |
|
Return On
Capital Employed |
0.01 |
0.01 |
|
Return On
Investment |
0.01 |
- |
Summary
of the Financial Ratios for the years 2026 and 2025:
Current
Ratio:
The Current Ratio improved from 1.22 in 2024-25 to 1.36 in 2025-26, indicating
a better short-term liquidity position. The company had ₹1.36 of current assets
for every ₹1 of current liabilities, suggesting an improved ability to meet its
short-term obligations.
Debt-Equity
Ratio:
The Debt-Equity Ratio remained unchanged at 0.12 in both years. This indicates
that the company has a relatively low level of debt compared with shareholders’
equity and maintains a conservative capital structure.
Debt
Service Coverage Ratio: The Debt Service Coverage Ratio remained at
0.63 in both 2024-25 and 2025-26. A ratio below 1 indicates that the company’s
operating cash flows were not sufficient to fully cover its debt servicing
obligations, pointing to pressure on its debt repayment capacity.
Trade
Receivables Turnover Ratio: The ratio declined from 3.47 to 2.28,
indicating slower collection of trade receivables during 2025-26. This suggests
that the company took longer to convert its receivables into cash compared with
the previous year.
Trade
Payables Turnover Ratio: The Trade Payables Turnover Ratio decreased
significantly from 9.37 to 4.40. This indicates that the company was taking
comparatively longer to settle its trade payables during 2025-26, reflecting a
change in its payment cycle.
Net
Capital Turnover Ratio: The ratio improved substantially from -0.38
to 4.88. The positive ratio in 2025-26 indicates a significant improvement in
the utilization of net working capital for generating revenue compared with the
previous year.
Net
Profit Ratio: The Net Profit Ratio remained negative and marginally
worsened from -0.32% to -0.36%. This indicates that the company continued to
report a net loss relative to its revenue, with a slight deterioration in
profitability during 2025-26.
Return
on Capital Employed: ROCE remained stable at 0.01 in both years.
This indicates that the company generated only a very small return from the
capital employed, reflecting relatively low operating profitability in relation
to the capital invested.
Return
on Investment: The Return on Investment was 0.01 in 2025-26, whereas
no meaningful figure was reported for 2024-25. The positive but very low ROI
indicates that the returns generated on the investment remained minimal.
