| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Asian Lakto Industries Limited |
|
Particulars |
31st March 2025 |
31st March 2024 |
|
ASSETS |
|
|
|
Non Current Assets |
|
|
|
Property, Plant and Equipment |
849.07 |
865.38 |
|
Other Financial Assets |
47.27 |
38.65 |
|
Current Assets |
|
|
|
Inventories |
2027.49 |
1847.97 |
|
Financial Assets |
|
|
|
(i)Investments |
|
|
|
(ii)Trade receivable |
1095.31 |
1387.72 |
|
(iii)Cash and Cash Equivalents |
23.41 |
17.61 |
|
Other Current Assets |
55.50 |
51.54 |
|
Total |
4098.05 |
4208.87 |
|
EQUITY AND LIABILITIES |
|
|
|
Equity |
|
|
|
Equity Share Capital |
580.33 |
580.33 |
|
Other Equity |
854.38 |
802.79 |
|
Liabilities |
|
|
|
Non Current Liabilities |
|
|
|
Financial Liabilities |
|
|
|
(i)Borrowings-secured |
630.04 |
827.70 |
|
(ii)Borrowings-unsecured |
794.81 |
608.30 |
|
Deferred Tax Liabilities |
15.97 |
13.45 |
|
Current Liabilities |
|
|
|
Financial Libilities |
|
|
|
(i)Borrowings |
751.17 |
939.06 |
|
(ii)Trade payables |
55.46 |
50.61 |
|
(iii)Other financial liabilities |
379.79 |
353.85 |
|
Other current liabilities |
36.10 |
32.79 |
|
Total |
4098.05 |
4208.87 |
|
PARTICULARS |
YEAR
ENDED |
YEAR
ENDED |
|
I. INCOME |
|
|
|
Revenue From Operations |
3732.95 |
3770.45 |
|
Other Income |
0.16 |
2.35 |
|
TOTAL REVENUE (I + II) |
3733.12 |
3772.81 |
|
II. EXPENSES |
|
|
|
Cost of Materials Consumed |
2878.21 |
2886.01 |
|
Change in Inventories of Finished Goods, Work-in-Progress, |
-2.13 |
2.68 |
|
Employee Benefits Expenses |
181.07 |
211.99 |
|
Finance Costs |
213.95 |
194.49 |
|
Depreciation and Amortization Expense |
109.77 |
91.09 |
|
Other Expenses |
283.19 |
319.04 |
|
TOTAL EXPENSES (IV) |
3664.07 |
3705.31 |
|
III. Profit/(loss) before exceptional items and tax from |
69.04 |
67.50 |
|
IV. Exceptional Items |
|
|
|
V. Profit/(loss) before tax from continuing operations (V-VI) |
69.04 |
67.50 |
|
VI. TAX EXPENSE : |
|
|
|
Current Tax |
14.93 |
14.70 |
|
Earlier Year |
|
|
|
Deferred Tax |
2.53 |
2.36 |
|
VII. Profit/(Loss) for the Year from continuing operations
(VII-VIII) |
51.59 |
50.44 |
|
VIII. Other Comprehensive Income |
|
|
|
(A) Items that will be reclassified to profit or loss |
|
|
|
Income tax effect |
|
|
|
(B) Items that will not be reclassified to profit or loss |
|
|
|
Re-measurement gains (losses) on defined benefit plans |
|
|
|
Income tax effect |
|
|
|
Other Comprehensive Income for the year net of Tax |
|
|
|
Total Comprehensive Income for the Year (IX+X) |
51.59 |
50.44 |
|
IX. Earnings per equity share of 10 each |
|
|
|
(1) Basic |
|
|
|
(2) Diluted |
|
|
|
Particulars |
31/03/2025 |
31/03/2024 |
|
A. CASH FLOW FROM OPERATING ACTIVITIES |
|
|
|
Net profit before tax and extraordinary items |
69.04 |
67.50 |
|
Adjustments for: |
|
|
|
Depreciation and amortisation expense |
109.77 |
91.09 |
|
(Profit) / Loss on sale of fixed assets |
|
|
|
(Profit) / Loss on redemption of investments |
|
|
|
Interest and other income on investments |
|
|
|
Interest expenses |
213.95 |
194.49 |
|
Appropriation of profits |
0.00 |
0.00 |
|
Operating profit / (loss) before working capital changes |
392.77 |
353.08 |
|
Changes in working capital: |
|
|
|
Increase / (Decrease) in trade payable |
4.86 |
-4.04 |
|
Increase / (Decrease) in short term borrowing |
-187.89 |
189.83 |
|
Increase / (Decrease) in provisions |
3.32 |
-32.52 |
|
Increase / (Decrease) in deferred tax liabilities |
0.00 |
0.00 |
|
Increase / (Decrease) in other current liabilities |
25.94 |
46.11 |
|
Decrease / (Increase) in short term loan and advances/Current
Assets |
-3.96 |
-27.36 |
|
Decrease / (Increase) in trade receivables |
292.42 |
290.01 |
|
Decrease / (Increase) in inventories |
-179.52 |
-77.39 |
|
|
-44.83 |
384.64 |
|
CASH FLOW FROM / (USED IN) OPERATING ACTIVITIES |
347.94 |
737.72 |
|
Less: Adjustment for Income Tax Paid |
-14.93 |
-14.70 |
|
Less: Adjustment for Income Tax Loss on Sale of Fixed Assets |
|
|
|
NET CASH FLOW FROM / (USED IN) OPERATING ACTIVITIES |
333.01 |
723.02 |
|
B. CASH FLOW FROM INVESTING ACTIVITIES |
|
|
|
Purchase of tangible / intangible assets |
-93.47 |
-400.90 |
|
Sale of tangible / intangible assets |
0.00 |
0.00 |
|
Decrease / (Increase) in long term loan and advances |
0.00 |
0.00 |
|
(Increase) / Decrease in non current investments |
-8.62 |
0.00 |
|
(Profit) / Loss on redemption of investments |
0.00 |
0.00 |
|
Investment in fixed deposits |
0.00 |
0.00 |
|
Dividend / bank interest received |
0.00 |
0.00 |
|
NET CASH FLOW FROM / (USED IN) INVESTING ACTIVITIES |
-102.09 |
-400.90 |
|
C. CASH FLOW FROM FINANCING ACTIVITIES |
|
|
|
Interest expenses |
-213.95 |
-194.49 |
|
Increase / (Decrease) in Long Term Borrowings |
-11.16 |
-128.68 |
|
Dividend paid |
0.00 |
0.00 |
|
NET CASH FLOW FROM / (USED IN) FINANCING ACTIVITIES |
-225.11 |
-323.18 |
|
NET INCREASE / (DECREASE) IN CASH & CASH EQUIVALENTS (A+B+C) |
5.80 |
-1.05 |
|
Cash and Cash equivalents at beginning period |
17.61 |
18.66 |
|
Cash and Cash equivalents at end of period |
23.41 |
17.61 |
|
D. Cash and Cash equivalents comprise of |
|
|
|
Cash on hand |
|
|
|
Balances with banks |
|
|
|
In current accounts |
|
|
(All figures in ₹ Lacs)
The company reported a Net Profit before Tax of ₹69.04 lacs in FY 2024-25 compared to ₹67.50 lacs in FY 2023-24, reflecting stable profitability. After adjusting for non-cash and financial items like Depreciation (₹109.77 lacs) and Interest Expense (₹213.95 lacs), the Operating Profit before Working Capital Changes stood at ₹392.77 lacs (₹353.08 lacs in the previous year).
However, working capital adjustments significantly impacted cash generation. Key observations:
Trade Receivables decreased by ₹292.42 lacs, indicating strong recovery from customers and positive cash inflow.
Inventories increased by ₹179.52 lacs, leading to cash blockage in stock.
Short-term borrowings decreased by ₹187.89 lacs, reflecting repayment of working capital loans.
Other current liabilities increased by ₹25.94 lacs, providing some liquidity support.
After incorporating all working capital changes, the company generated ₹347.94 lacs from operations (₹737.72 lacs in FY 2023-24). After paying income tax of ₹14.93 lacs, the Net Cash from Operating Activities stood at ₹333.01 lacs, lower than the previous year’s ₹723.02 lacs.
Interpretation:
While the company continues to generate positive operating cash flows, there is a noticeable decline compared to the previous year, mainly due to reduced working capital inflows and repayment of short-term borrowings.
During FY 2024-25, the company incurred:
Capital expenditure (Purchase of tangible/intangible assets) of ₹93.47 lacs (significantly lower than ₹400.90 lacs in FY 2023-24).
Investment in non-current investments of ₹8.62 lacs.
Thus, the Net Cash used in Investing Activities was ₹102.09 lacs compared to ₹400.90 lacs in the previous year.
Interpretation:
The company reduced its capital expenditure substantially in the current year. Last year witnessed heavy investment, whereas the current year reflects moderate asset addition and controlled expansion.
Financing cash outflows mainly consisted of:
Interest Payment: ₹213.95 lacs
Repayment of Long-Term Borrowings: ₹11.16 lacs
Total Net Cash used in Financing Activities amounted to ₹225.11 lacs (₹323.18 lacs in FY 2023-24).
Interpretation:
The company continues to service debt through regular interest payments and gradual repayment of long-term loans. Financing outflow has reduced compared to last year, indicating lower debt repayment pressure.
Net Increase in Cash & Cash Equivalents: ₹5.80 lacs
Opening Cash Balance: ₹17.61 lacs
Closing Cash Balance: ₹23.41 lacs
Overall Conclusion:
The company maintained a positive cash balance growth during FY 2024-25. Though operating cash flow declined compared to the previous year, it remained strong enough to:
Fund capital expenditure
Service debt obligations
Maintain liquidity
Overall, ASIAN LAKTO INDUSTRIES LIMITED demonstrates stable operational performance, controlled investment activity, and disciplined debt management, resulting in a modest improvement in cash reserves during the year.
