| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Amol Minechem Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Property, plant and equipment |
519.81 |
356.50 |
|
Non-Current Investments |
391.93 |
353.63 |
|
Non-Current Loans |
4,525.72 |
4,181.09 |
|
Other Non-Current Financial Assets |
720.55 |
812.42 |
|
Current assets |
|
|
|
Inventories |
515.78 |
490.17 |
|
Trade Receivables |
1,295.52 |
1,379.52 |
|
Cash and Cash equivalents |
60.36 |
27.22 |
|
Other Bank Balances |
52.52 |
63.13 |
|
Other Current Financial Assets |
151.04 |
128.64 |
|
Other Current Assets |
49.67 |
91.23 |
|
Total Assets |
8,282.90 |
7,883.55 |
|
Equity |
|
|
|
Equity
Share capital |
81.91 |
81.91 |
|
Other equity |
6,849.10 |
6,299.85 |
|
Non-Current liabilities |
|
|
|
Non-Current Borrowings |
1.48 |
288.74 |
|
Long term provision |
47.98 |
37.87 |
|
Deferred tax liabilities (net) |
1.75 |
38.37 |
|
Current liabilities |
|
|
|
Current Borrowings |
616.48 |
343.94 |
|
Trade Payables |
|
|
|
Total outstanding dues to Micro and
Small Enterprises |
117.93 |
138.11 |
|
Total outstanding dues of creditors other than Micro and Small Enterprises |
295.31 |
296.40 |
|
Other Current liabilities |
182.11 |
147.01 |
|
Short term Provisions |
51.14 |
28.99 |
|
Current tax liabilities (Net) |
37.11 |
182.36 |
|
Total Equity and Liabilities |
8,282.90 |
7,883.55 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operation |
6,292.33 |
6,215.24 |
|
Other Income |
529.25 |
571.91 |
|
Total
Income |
6,821.58 |
6,787.15 |
|
Expenses |
|
|
|
Cost of Materials Consumed |
2,357.51 |
1,895.05 |
|
Purchase of traded goods |
571.88 |
549.35 |
|
(Increase)/decrease in inventories of finished goods and work in progress |
(43.25) |
43.98 |
|
Employee Benefit Expense |
1,044.07 |
686.97 |
|
Depreciation and Amortisation Expense |
66.45 |
56.46 |
|
Finance Cost |
74.82 |
63.15 |
|
Other Expenses |
1,919.66 |
1,795.72 |
|
Total
Expense |
5,991.14 |
5,090.68 |
|
Profit/Loss
before from operations |
830.44 |
1,696.47 |
|
Current Tax |
230.56 |
483.80 |
|
Deferred tax |
(34.88) |
21.79 |
|
Tax adjustments of earlier years |
12.64 |
- |
|
Profit
for the year |
622.12 |
1,190.88 |
|
Other
comprehensive income |
|
|
|
Items that will not be reclassified to
profit or loss: |
|
|
|
Remeasurement Gain/(Loss) on Defined
benefit plan |
(20.38) |
(14.04) |
|
Income tax relating to above items |
1.85 |
4.09 |
|
Net Gain/ (Loss) on FVTOCI Equity
Instrument |
0.26 |
(0.71) |
|
Income tax relating to above items |
(0.11) |
0.21 |
|
Total
comprehensive Income/(Loss) for the year |
603.74 |
1,180.43 |
|
Earnings per Equity Share |
|
|
|
Basic EPS |
75.95 |
145.38 |
|
Diluted EPS |
75.95 |
145.38 |
|
31-03-2025 |
31-03-2024 |
|
|
Cash Flow from
Operating Activities |
|
|
|
Net Profit before Tax |
830.44 |
1,696.47 |
|
Add: Adjustments for |
|
|
|
Depreciation and
Amortisation expenses |
66.45 |
56.46 |
|
Finance cost |
74.82 |
63.15 |
|
Bad Debts Written
off |
0.04 |
21.52 |
|
Unrealised Loss on
revaluation of Investment |
40.99 |
- |
|
Less: Adjustments for |
|
|
|
Interest Income |
490.92 |
453.73 |
|
Income on
Alternative Investment Fund |
12.28 |
0.39 |
|
Unrealised Gain on
revaluation of Investment |
- |
108.90 |
|
Dividend |
0.01 |
0.01 |
|
Liabilities no longer
required written back |
- |
15.33 |
|
Profit on sale of
fixed assets |
0.19 |
0.42 |
|
Exchange
differences Gain |
14.93 |
7.80 |
|
Operating Profit
before Working Capital Charges |
494.41 |
1,251.02 |
|
(Increase)/Decrease
in Inventories |
(25.61) |
180.78 |
|
(Increase)/Decrease
in Trade Receivables |
86.13 |
(522.68) |
|
(Increase)/Decrease
in Other financial assets |
(38.37) |
25.57 |
|
(Increase)/Decrease
in Other assets |
41.56 |
(5.37) |
|
(Increase)/Decrease
in Other bank balance |
10.61 |
(13.99) |
|
(Increase)/Decrease
in Trade payables |
(41.68) |
(267.25) |
|
(Increase)/Decrease
in other current liabilities |
35.18 |
22.20 |
|
(Increase)/Decrease
in Current Provisions |
22.15 |
5.27 |
|
(Increase)/Decrease
in Non-current Provisions |
10.11 |
7.33 |
|
Cash Generated from Operations |
594.49 |
682.88 |
|
Direct tax paid (net of refunds) |
(268.82) |
27.71 |
|
Net Cash Generated
from Operating Activates |
325.67 |
710.59 |
|
Cash Flow from
Investing Activities |
|
|
|
Purchase of fixed
assets including capital advances |
(236.57) |
(28.06) |
|
Proceeds from sale
of fixed assets |
7.00 |
10.00 |
|
Loan to directors |
- |
(200.00) |
|
Loan received back
from directors |
30.00 |
12.50 |
|
Intercorporate
loan given during the year |
(2,831.87) |
(2,080.90) |
|
Intercorporate
loan received back during the year |
2,917.66 |
1,545.95 |
|
Income from
alternative Investment Fund Investments |
0.81 |
0.05 |
|
Interest received/
paid |
20.07 |
86.78 |
|
Dividend received |
0.01 |
0.01 |
|
Proceeds from
sales of investments |
12.56 |
- |
|
Purchase of
investment (including advances) |
(95.99) |
(25.00) |
|
Net Cash Used in Investing
Activities |
(176.32) |
(678.67) |
|
Cash flow from financing activities |
|
|
|
Repayment of
borrowings (net) |
(46.44) |
(23.97) |
|
Interest paid |
(28.73) |
(34.57) |
|
Dividends Paid on
Equity Shares |
(41.04) |
(19.30) |
|
Net cash flow generated/ (used in) from financing
activities |
(116.21) |
(77.84) |
|
Net Increase /(Decrease) In Cash
and Cash Equivalents |
33.14 |
(45.92) |
|
Cash & Cash
Equivalents at the Beginning of the Year |
27.22 |
73.14 |
|
Cash & Cash
Equivalents at the End of the Year |
60.36 |
27.22 |
Here is a summary of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from
Operating Activities
For the year ending 31st March
2025, the company generated a positive
cash flow of ₹325.67 lakhs from operating activities. This is
lower than the previous year 's ₹710.59 lakhs. Although the net profit before tax fell to ₹830.44 lakhs from ₹1,696.47 lakhs, non-cash
adjustments like depreciation (₹66.45 lakhs) and finance
costs (₹74.82 lakhs) supported cash flow. Working capital
changes, especially a positive movement in trade receivables
and other current liabilities, helped
generate cash. However, increased tax outflows reduced the overall figure.
Cash Flow from Investing Activities
In 2025, the company used ₹176.32 lakhs in investing activities, which is a smaller
outflow compared to ₹678.67 lakhs in 2024. Key cash uses included intercorporate loans (₹2,831.87 lakhs) and purchase of fixed assets, but these were offset by loan recoveries (₹2,917.66 lakhs) and some proceeds from sale of investments. This suggests tighter investment
control compared to the previous year.
Cash Flow from Financing Activities
The company had a net cash outflow of ₹116.21 lakhs
in 2025, which was higher than ₹77.84 lakhs in 2024. This included repayment of borrowings (₹46.44 lakhs), interest payments (₹28.73 lakhs),
and dividends paid (₹41.04 lakhs). There was no new major capital raised
during the year.
Net Changes in Cash and cash equivalents
As a result of these activities, the company saw a net increase in cash of ₹33.14 lakhs in 2025, compared to
a decline of ₹45.92 lakhs in 2024. The
closing cash balance stood at ₹60.36 lakhs,
up from ₹27.22 lakhs. This reflects improved liquidity despite reduced profit
and higher financing outflows.
|
2025 |
2024 |
|
|
Current Ratio |
1.63 |
1.92 |
|
Debt-Equity Ratio |
0.09 |
0.10 |
|
Debt Service
Coverage Ratio |
10.16 |
22.39 |
|
Return on Equity |
9.35% |
20.53% |
|
Inventory Turnover
Ratio |
10.96 |
8.98 |
|
Trade Receivables
Turnover Ratio |
4.12 |
4.62 |
|
Trade Payables
Turnover Ratio |
11.42 |
7.23 |
|
Net Capital
Turnover Ratio |
590.34% |
209.87% |
|
Net Profit Ratio |
11.29% |
22.84% |
|
Return on Capital
Employed |
11.99% |
25.09% |
|
Return on
Investment |
3.33% |
33.03% |
Here is a summary of the Financial ratio for the
years 2025 and 2024:
Current
Ratio
The
current ratio decreased from 1.92 in 2024 to 1.63 in 2025. This means the
company’s ability to pay short-term liabilities is still safe, as it has more
current assets than current liabilities, though the liquidity has slightly
weakened.
Debt-Equity Ratio
The
debt-equity ratio remained almost the same—0.10 in 2024 and 0.09 in 2025. This
shows the company has very low debt compared to equity, which reflects
financial stability and low borrowing risk.
Debt Service Coverage Ratio
This
ratio dropped significantly from 22.39 to 10.16. Although the company still
earns enough to cover its debt payments comfortably, the sharp fall shows its
repayment ability has weakened compared to the previous year.
Return on Equity (ROE)
ROE
declined from 20.53% to 9.35%, which means the company earned less profit for
its shareholders in 2025. While still positive, it shows reduced efficiency in
using shareholders’ funds.
Inventory Turnover Ratio
The ratio
increased from 8.98 to 10.96, indicating the company sold its inventory faster
in 2025. This is a positive sign of efficient stock management.
Trade Receivables Turnover Ratio
The ratio
decreased slightly from 4.62 to 4.12, meaning the company is taking a bit more
time to collect payments from its customers, which may slow down cash inflow
slightly.
Trade Payables Turnover Ratio
This
ratio increased from 7.23 to 11.42, suggesting the company paid its suppliers
more quickly in 2025, which could strengthen supplier relationships but may
also affect cash reserves.
Net Capital Turnover Ratio
The ratio
improved sharply from 209.87% to 590.34%, showing the company is now using its
capital much more efficiently to generate revenue.
Net Profit Ratio
This
ratio dropped from 22.84% in 2024 to 11.29% in 2025. Although still profitable,
it means the company’s earnings as a percentage of sales have almost halved,
indicating a fall in overall profitability.
Return on Capital Employed (ROCE)
ROCE fell
from 25.09% to 11.99%, which shows the company is earning lower returns from the
capital it has used in the business, though the return remains decent.
Return on Investment (ROI)
ROI
dropped significantly from 33.03% to 3.33%, meaning the return from investments
reduced sharply in 2025, suggesting a less effective use of investment funds.
