| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| ASK Investment Managers Limited |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Non- Current assets |
||
|
Property, Plant and Equipment |
1,785.51 |
734.38 |
|
Right-of-use asset |
3,113.80 |
1,670.59 |
|
Other intangible assets |
118.61 |
140.09 |
|
Intangible assets under development |
39.30 |
- |
|
Investments |
56,174.68 |
44,802.18 |
|
Other financial assets |
832.97 |
450.51 |
|
Deferred tax assets (net) |
1,282.40 |
413.40 |
|
Income tax assets (net) |
1,715.62 |
2,241.01 |
|
Other non-current assets |
5,271.86 |
10,131.23 |
|
Current assets |
||
|
Investments |
83,115.11 |
67,860.92 |
|
Trade receivables |
16,900.03 |
22,473.99 |
|
Cash and cash equivalents |
12,762.92 |
14,315.68 |
|
Bank balances other than above |
10,178.42 |
28,233.21 |
|
Loans |
15,823.23 |
11,890.38 |
|
Other financial assets |
1,077.45 |
663.33 |
|
Other current assets |
9,799.02 |
6,874.31 |
|
Total Assets |
219,990.93 |
212,895.21 |
|
Equity |
||
|
Equity Share Capital |
1,742.52 |
1,687.05 |
|
Other Equity |
179,637.10 |
154,160.34 |
|
Non-controlling interest |
(32.54) |
168.08 |
|
Non-current liabilities |
||
|
Debt securities |
4,260.27 |
- |
|
Lease liabilities |
2,102.77 |
1,097.37 |
|
Other financial liabilities |
739.07 |
278.40 |
|
Provisions |
108.69 |
1,345.14 |
|
Deferred tax liabilities (net) |
3,135.39 |
3,830.09 |
|
Current liabilities |
||
|
Trade payables: |
||
|
Total outstanding dues of micro
enterprises and small enterprises |
92.97 |
24.68 |
|
Total outstanding dues of creditors
other than micro enterprises and small enterprises |
6,496.82 |
7,483.02 |
|
Lease liabilities |
1,231.21 |
813.62 |
|
Other financial liabilities |
505.85 |
318.90 |
|
Provisions |
5,537.47 |
5,938.02 |
|
Other current liabilities |
10,022.75 |
24,820.45 |
|
Current tax liabilities (net) |
4,410.59 |
10,930.05 |
|
Total equity and liabilities |
219,990.93 |
212,895.21 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from operations |
103,772.16 |
106,250.63 |
|
Other Income |
7,447.49 |
5,820.64 |
|
Total income |
111,219.65 |
112,071.27 |
|
Expenses |
|
|
|
Employee benefit expense |
27,464.18 |
23,194.82 |
|
Finance cost |
504.84 |
269.63 |
|
Depreciation
and amortization expense |
1,640.49 |
1,028.04 |
|
Other expenses
|
38,696.91 |
36,053.95 |
|
Total expenses |
68,306.42 |
60,546.44 |
|
Profit Before Tax |
42,913.23 |
51,524.83 |
|
Current tax |
12,109.38 |
12,682.07 |
|
Deferred tax |
(1,605.60) |
(1,416.55) |
|
Tax provision adjustment |
(11,945.92) |
0.04 |
|
Profit for the year after tax |
44,355.37 |
40,259.27 |
|
Other Comprehensive Income : |
|
|
|
Items that will not be reclassified to
profit or loss: |
|
|
|
Remeasurements of the defined benefit
liability |
168.69 |
39.98 |
|
Income tax related to items that will
not be reclassified to profit or loss |
(41.76) |
(10.05) |
|
Items that may be reclassified to profit and loss: |
||
|
Exchange differences in translating
financial statements of foreign operations |
(1.07) |
(633.50) |
|
Total Comprehensive Income for the
year |
44,481.23 |
39,655.70 |
|
Earnings per equity share (in Rs.) |
|
|
|
(1) Basic (Not annualised for the
period) |
51.86 |
47.97 |
|
(2) Diluted (Not annualised for the
period) |
48.78 |
43.77 |
|
Total comprehensive income is
attributable to: |
|
|
|
Owners of the group |
44,706.82 |
39,654.09 |
|
Non-controlling interests |
(225.59) |
1.61 |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Cash Flow From Operating Activities |
|
|
|
Profit before share of profit in
joint venture and associate |
42,913.23 |
51,524.83 |
|
Adjustments for: |
|
|
|
Depreciation and amortisation expense |
1,640.49 |
1,028.04 |
|
Finance costs |
244.57 |
269.63 |
|
Interest income |
(1,625.87) |
(1,582.41) |
|
Net unrealised foreign exchange gain |
(1.07) |
(633.50) |
|
Net Gain on Fair value change |
(2,791.11) |
(2,748.17) |
|
Employee share based payments |
491.51 |
87.16 |
|
Remeasurements of defined benefit
liability |
168.69 |
39.98 |
|
Gain on lease modification |
(25.83) |
(30.20) |
|
Impairment of financial assets (net) |
58.72 |
822.46 |
|
Operating Profit before Working
Capital Changes |
41,073.33 |
48,777.82 |
|
Adjustments for: |
|
|
|
Decrease / (increase) in trade
receivables |
5,515.24 |
(1,736.81) |
|
(Increase) / decrease in loans |
(3,932.85) |
8,905.80 |
|
(Increase)/ decrease in other
financial assets |
(712.88) |
57.71 |
|
Decrease in other assets |
1,934.66 |
5,503.15 |
|
Decrease in trade payables |
(917.91) |
(2,088.37) |
|
Increase in other financial
liabilities Other than lease |
907.89 |
455.33 |
|
(Decrease) / increase in provisions |
(1,805.69) |
984.20 |
|
Decrease in other liabilities |
(14,797.70) |
(665.48) |
|
Cash generated from operations |
27,264.09 |
60,193.35 |
|
Income taxes paid (net) |
(6,149.88) |
(3,901.91) |
|
Cash Flow generated from operating
activities |
21,114.21 |
56,291.44 |
|
Cash Flow From Investing Activities |
|
|
|
Purchase of property, plant and
equipment (net) |
(1,561.22) |
(273.17) |
|
Purchase of other intangible assets |
(144.30) |
(135.68) |
|
Changes in capital work-in-progress
and intangibles under development |
(39.30) |
92.14 |
|
Investment in units of mutual fund
(net) |
(12,149.99) |
(4,457.96) |
|
Investment in sponsor contribution
and bonds |
(11,685.59) |
(16,296.87) |
|
FD bank balances |
19,596.97 |
(9,759.35) |
|
Cash Flow used in investing
activities |
(5,983.43) |
(30,830.89) |
|
Cash Flow From Financing Activities |
|
|
|
Issue of equity shares (including
securities premium) |
2,600.37 |
535.94 |
|
Issue of Debt Securities |
4,000.00 |
- |
|
Dividend paid |
(22,266.47) |
(19,245.49) |
|
Investment by non-controlling interest |
- |
(3,670.91) |
|
Lease payments |
(1,017.44) |
(986.96) |
|
Cash Flow used in from financing
activities |
(16,683.54) |
(23,367.42) |
|
Net (decrease) / increase in cash and
cash equivalents |
(1,552.76) |
2,093.13 |
|
Opening balance of cash and cash
equivalents |
14,315.68 |
12,222.55 |
|
Closing balance of cash and cash equivalents |
12,762.92 |
14,315.68 |
Here is a summary of
the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating Activities
The company generated
an operating profit of ₹41,073.33 lakhs
in FY 2024-25, compared to ₹48,777.82
lakhs in the previous year. After factoring in working capital adjustments
and income tax payments, the net cash
inflow from operating activities stood at ₹21,114.21 lakhs in FY 2025, a
sharp decline from ₹56,291.44 lakhs
in FY 2024. This shows reduced efficiency in generating cash from core
operations, largely due to higher decreases in liabilities.
Cash Flow from Investing Activities
The company continued
to invest in property, intangibles, and financial instruments. In FY 2025, it
invested ₹12,149.99 lakhs in mutual
funds and ₹11,685.59 lakhs in
sponsor contributions and bonds, partially offset by inflows from fixed
deposits (₹19,596.97 lakhs). As a
result, the net cash outflow from
investing activities was ₹5,983.43 lakhs in FY 2025, compared to ₹30,830.89 lakhs in FY 2024. This
indicates lower overall investment outflow than the previous year.
Cash Flow from Financing Activities
On the financing front,
the company raised ₹2,600.37 lakhs from
equity and ₹4,000 lakhs from debt
securities in FY 2025. However, this was outweighed by dividend payments of ₹22,266.47 lakhs and lease payments of ₹1,017.44 lakhs. Consequently, net cash outflow from financing activities
stood at ₹16,683.54 lakhs in FY 2025, slightly lower than the ₹23,367.42 lakhs outflow in FY 2024.
Net Change in Cash & Closing Balance
Overall, the company
recorded a net decrease in cash of
₹1,552.76 lakhs during FY 2025, compared to a net increase of ₹2,093.13 lakhs in FY 2024. The closing cash balance was ₹12,762.92 lakhs
as on 31 March 2025, lower than ₹14,315.68
lakhs in the previous year.
|
Particular |
31-03-2025 |
31-03-2024 |
|
Current Ratio (in times) |
5.29 |
3.03 |
|
Return on Equity Ratio (in %) |
26.31% |
27.68% |
|
Trade Receivable Turnover Ratio (in
times) |
4.67 |
5.15 |
|
Trade Payable Turnover Ratio (in
times) |
5.49 |
4.22 |
|
Net Capital Turnover Ratio (in times) |
0.92 |
1.04 |
|
Net Profit Ratio (in times) |
0.40 |
0.36 |
|
Return on Capital Employed Ratio (in
%) |
23.55% |
32.47% |
Here is a
summary of the financial ratio for the years 2025 and 2024:
Current Ratio
In 2025, the current
ratio rose to 5.29 from 3.03 in 2024. This indicates that the company now holds
more than five times its current assets compared to its current liabilities,
reflecting a very strong liquidity position. However, such a high ratio may also
suggest that too much capital is tied up in current assets rather than being
deployed efficiently.
Return on Equity
(ROE)
The return on equity
stood at 26.31% in 2025 against 27.68% in 2024. This shows that the company
continues to deliver strong returns to shareholders, though slightly lower than
last year, pointing to a small decline in efficiency in using equity capital.
Trade Receivable
Turnover Ratio
The trade receivable
turnover ratio decreased to 4.67 in 2025 from 5.15 in 2024. This means
receivables are being collected more slowly than before, possibly due to
extended credit terms or delays in customer payments, which can affect cash
flow.
Trade Payable
Turnover Ratio
The trade payable
turnover ratio increased to 5.49 in 2025 compared to 4.22 in 2024. This
reflects that the company is paying its suppliers faster than last year. While
this demonstrates liquidity strength and prompt payments, it also indicates
that the company is not fully utilising supplier credit as a financing source.
Net Capital Turnover
Ratio
The net capital
turnover ratio dropped to 0.92 in 2025 from 1.04 in 2024. This suggests that
the company generated less revenue for every unit of working capital employed,
highlighting a slight weakening in capital utilisation efficiency.
Net Profit Ratio
The net profit margin
improved to 40% in 2025 from 36% in 2024. This shows that the company earned
more profit from its revenues, pointing towards better cost control and
stronger profitability in operations.
Return on Capital
Employed (ROCE)
The return on capital
employed declined to 23.55% in 2025 from 32.47% in 2024. While the ratio still
reflects a strong level of efficiency, the fall suggests that profit generation
is not keeping pace with the capital deployed compared to the previous year.
