| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Anand I Power Limited |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Non- Current assets |
||
|
Property, Plant and Equipment |
5,575 |
5,815 |
|
Right of use of assets |
19 |
24 |
|
Capital work-in-progress |
51 |
57 |
|
Other intangible assets |
16 |
20 |
|
Investment |
258 |
189 |
|
Loan |
21 |
23 |
|
Income tax assets (net) |
386 |
382 |
|
Other non-current assets |
500 |
544 |
|
Current assets |
||
|
Inventories |
2,725 |
2,439 |
|
Trade receivables |
3,080 |
3,657 |
|
Cash and cash equivalents |
55 |
134 |
|
Bank balances other than above |
4 |
4 |
|
Loans |
6 |
6 |
|
Other financial assets |
9 |
27 |
|
Other current assets |
243 |
266 |
|
Total Assets |
12,949 |
13,587 |
|
Equity |
||
|
Equity Share Capital |
333 |
333 |
|
Reserve and surplus |
225 |
494 |
|
Equity component of financial instruments |
428 |
428 |
|
Non-current liabilities |
||
|
Borrowings |
1,368 |
1,959 |
|
Provision |
363 |
348 |
|
Current liabilities |
||
|
Borrowings |
1,251 |
1,293 |
|
Total outstanding dues of micro enterprises and small enterprises |
184 |
117 |
|
Total outstanding dues other than above |
2,561 |
2,875 |
|
Other financial liabilities |
5,578 |
5,148 |
|
Other current liabilities |
542 |
495 |
|
Provisions |
117 |
98 |
|
Total equity and liabilities |
12,949 |
13,587 |
Anand i-Power Limited standalone Profit & Loss (Rs. In Lakhs)
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from operations |
16,637 |
17,984 |
|
Other Income |
130 |
76 |
|
Total income |
16,767 |
18,060 |
|
Expenses |
|
|
|
Cost of materials consumed |
7,316 |
7,805 |
|
Change in inventories of finished goods and
work-in-progress |
(356) |
(185) |
|
Employee benefit expense |
2,689 |
2,694 |
|
Finance cost |
389 |
438 |
|
Depreciation and amortization expense |
506 |
492 |
|
Other expenses |
6,479 |
6,790 |
|
Total expenses |
17,023 |
18,034 |
|
Profit/(Loss) Before Tax |
(256) |
26 |
|
Profit/(Loss) for the year |
(256) |
26 |
|
Other Comprehensive Income (OCI) |
|
|
|
Re-measurement of post-employment benefit obligation plans |
(13) |
(11) |
|
Other comprehensive income/(expenses) for the year, net of tax |
(13) |
(11) |
|
Total Comprehensive Income for the year |
(269) |
15 |
|
Earnings per equity share (in Rs.) |
|
|
|
Basic and diluted |
(0.77) |
0.08 |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Cash Flow From Operating Activities |
|
|
|
Profit/(Loss) before income tax |
(256) |
26 |
|
Adjustments for: |
|
|
|
Depreciation and amortisation expense |
506 |
492 |
|
Gain/Loss
on disposal of property, plant and equipment |
(29) |
(22) |
|
Interest income |
(1) |
(3) |
|
Finance costs |
389 |
438 |
|
Gain/Loss on sale of investment |
(5) |
- |
|
Net exchange differences |
(4) |
(12) |
|
Working capital adjustments |
|
|
|
(Increase) / Decrease in inventories |
(286) |
(166) |
|
(Increase) / Decrease in trade receivables |
581 |
(745) |
|
(Increase) / Decrease in loans |
1 |
(2) |
|
(Increase) / Decrease in other financial assets |
18 |
(1) |
|
(Increase) / Decrease in other current assets |
23 |
(43) |
|
(Increase) / Decrease in other non-current assets |
(16) |
0 |
|
(Increase) / Decrease in trade payable |
(250) |
154 |
|
(Increase) / Decrease in other financial liabilities |
427 |
2,241 |
|
(Increase) / Decrease in provisions |
20 |
18 |
|
(Increase) / Decrease in current liabilities |
47 |
87 |
|
Cash generated from operations |
1,165 |
2,463 |
|
Income tax paid (net of refunds received) |
(3) |
(16) |
|
Net cash inflow from operating activities |
1,162 |
2,447 |
|
Cash flow from investing activities |
||
|
Investment in equity share |
(69) |
(24) |
|
Gain/Loss on sale of investments |
5 |
- |
|
Payments for property, plant and equipment’s |
(219) |
(307) |
|
Proceeds from sale of property, plant and equipment’s |
60 |
33 |
|
Interest received |
1 |
3 |
|
Net Cash Outflow from Investing Activities |
(221) |
(295) |
|
Cash Flow From Financing Activities |
|
|
|
Proceeds from borrowings |
(695) |
(2,021) |
|
Principal elements of lease payments |
- |
(3) |
|
Interest
paid |
(324) |
(373) |
|
Net Cash Inflow (outflow) From Financing Activities |
(1,019) |
(2,397) |
|
Net increase (Decrease) in Cash and Cash Equivalents |
(79) |
(246) |
|
Opening balance of cash and cash equivalents |
138 |
384 |
|
Closing balance of cash and cash
equivalents |
59 |
138 |
Summary of the Cash Flow Statement
for the years 2025 and 2024:
Operating Activities
In FY
2025, the company generated ₹1,16,200 lakhs from its core operations
compared to ₹2,44,700 lakhs in FY 2024. Although depreciation and
finance costs were added back as non-cash charges, higher inventory levels and
lower trade payables reduced cash inflows. However, a sharp reduction in trade
receivables supported operating cash flow, keeping it positive but lowers than
the previous year.
Investing Activities
The
company spent ₹22,100 lakhs on investments in FY 2025, slightly lower
than ₹29,500 lakhs in FY 2024. Major cash outflows were towards purchase
of property, plant, and equipment, while proceeds from sale of assets and small
amounts of interest income partly offset this. Overall, investing activities
remained negative, showing continued capital expenditure with some asset
monetisation.
Financing Activities
Cash
outflow from financing activities stood at ₹1,01,900 lakhs in FY 2025,
much lower than the heavy outflow of ₹2,39,700 lakhs in FY 2024. This
reduction was mainly because of lower repayments of borrowings compared to the
previous year. Interest payments also continued, adding to the outflow. The
trend suggests that the company is reducing its debt burden but still using
significant cash for financing.
|
Particular |
31-03-2025 |
31-03-2024 |
|
Current Ratio (in times) |
0.60 |
0.65 |
|
Debt Equity Ratio (in times) |
1.0 |
1.24 |
|
Debt Service Coverage Ratio (in times) |
0.73 |
1.01 |
|
Return on Equity (in %) |
(14.2)% |
1.3% |
|
Inventory turnover ratio |
6.38 |
7.57 |
|
Trade receivables turnover Ratio |
4.89 |
5.44 |
|
Trade payables turnover Ratio |
3.33 |
3.45 |
|
Net Capital Turnover Ratio (in times) |
56.74 |
(36.06) |
|
Net Profit Ratio (in %) |
(1.55)% |
0.14% |
|
Return on Capital Employed Ratio (in %) |
3.71% |
10.33% |
|
Return on investment |
(14.20)% |
1.27% |
Summary of the financial ratio for the years 2025 and 2024:
The ratio is 0.60 (down from 0.65). This means the
company does not have enough short-term assets to cover its short-term
liabilities. Liquidity is weak.
It improved to 1.0 from 1.24, showing the
company reduced its debt compared to equity. However, it still relies heavily
on borrowings.
The DSCR is 0.73, lower than 1.01 last year. This
means the company’s earnings are not sufficient to fully cover interest and
loan repayments, creating pressure on debt servicing.
ROE is -14.2% compared to +1.3% last year. This
shows that instead of giving returns, shareholders’ funds have suffered a loss
in FY 2025.
The ratio dropped to 6.38 from 7.57. This means
stock is being sold more slowly, leading to higher inventory holding and
possible blockage of funds.
It decreased to 4.89 from 5.44. This indicates
customers are taking more time to pay their dues, which may impact cash flow.
It slightly fell to 3.33 from 3.45. This means the
company is taking a little longer to pay suppliers, which may help cash flow in
the short term.
This jumped to 56.74 from -36.06. It shows that
the company is now using its capital much more efficiently to generate sales,
which is a positive sign.
It turned negative at -1.55% compared to +0.14% last year.
This means the company is making losses instead of profits on its sales.
ROCE dropped to 3.71% from 10.33%. This shows
that the overall returns from the capital employed (both debt and equity) have
weakened significantly.
ROI is -14.20% compared to +1.27% last year.
This indicates the company’s investments are not generating profits and are
instead resulting in losses.
