Assam Carbon Products Limited (Assam Carbon) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
Assam Carbon Products Limited

Assam Carbon Products Limited Standalone Balance Sheet (Rs in Crores)

Particulars	31-03-2026	31-03-2025
Non-Current Assets
Property, Plant & Equipment	13.08	11.33
Capital Work In Progress	16.92	8.65
Other Financial Assets	0.68	0.56
Other Non-Current Assets	11.93	-
Current Assets
Inventories	35.78	24.49
Investments	-	4.94
Trade Receivables	19.72	17.48
Cash & Cash Equivalents	2.24	2.79
Other Bank Balances	0.13	0.07
Other Financial Assets	0.52	0.67
Other Current Assets	4.77	8.75
Current Tax Assets	-	0.73
Total Assets	105.77	80.46
Equity
Equity Share Capital	2.76	2.76
Other Equity	68.67	55.71
Non-Current Liabilities
Borrowings	6.61	4.26
Provisions	1.24	0.94
Deferred Tax Liability	0.46	0.92
Current Liabilities
Borrowings	9.22	4.77
Trade Payables	5.84	5.37
Other Financial Liabilities	7.07	4.33
Provisions	1.71	1.31
Other Current Liabilities	0.19	0.09
Current Tax Liabilities	2.00	-
Total Equity & Liabilities	105.77	80.46

Assam Carbon Products Limited Standalone Profit & Loss Statement (Rs in Crores)

Particulars	31-03-2026	31-03-2025
Income
Revenue From Operations	79.89	68.35
Other Income	1.95	1.61
Total Income	81.84	69.96
Expenditure
Cost Of Materials Consumed	27.60	23.79
Purchase Of Stock-In-Trade	0.01	-
Changes In Inventories Of FG, WIP & Stock In Trade	-9.89	-3.34
Employee Benefit Expenses	15.01	12.74
Energy Consumption	6.78	6.03
Depreciation And Amortisation	1.29	1.20
Other Expenses	20.84	16.67
Finance Cost	0.56	0.35
Total Expenditure	62.20	57.44
Profit Before Exceptional Items & Tax	19.64	12.52
Exceptional Items	1.06	-
Profit Before Tax	18.58	12.52
Tax Expense	4.69	3.15
Net Profit After Tax	13.89	9.37
Other Comprehensive Income	0.06	0.08
Total Comprehensive Income	13.95	9.45
Earnings per share
Basic and Diluted	50.42	34.00

Assam Carbon Products Limited Standalone Cash Flow Statement (Rs in Crores)

Particulars	31-03-2026	31-03-2025
Cash Flow From Operating Activities
Profit/(Loss) Before Tax And Exceptional Items	19.64	12.51
Adjustments For:
Depreciation And Amortisation	1.29	1.20
Finance Cost	0.56	0.35
Interest Income	-0.03	-0.17
Dividend	-	-0.02
Provisions And Liabilities No Longer Required Written Back	-0.07	-0.37
Loss / (Profit) On Sale Of Investment	-0.05	-0.30
Loss / (Profit) In Sale / Discard Of Fixed Assets	0.02	-0.03
Capital Subsidy Received	-0.09	-0.09
Operating Cash Flow Before Working Capital Changes	21.27	13.08
Adjustments For:
Trade Receivables, Loans & Adv. & Other Current Assets	1.88	-0.65
Inventories	-11.29	-10.08
Trade Payable, Provisions And Other Liabilities	4.13	1.24
Net Cash Provided By Operating Activities	15.99	3.59
Exceptional Items	-1.06	-
Less: Direct Taxes Paid	-2.51	-2.79
Net Cash Provided By / (Used In) Operating Activities	12.42	0.80
Cash Flow From Investing Activities
Purchase Of Fixed Assets (Incl. Net Mov. In Capital WIP)	-11.44	-9.37
Advance For Purchase Of Land	-11.93	-
Proceeds From Disposal Of Fixed Assets	0.10	0.05
Investment In Mutual Funds	4.99	-2.00
(Investment) / Maturity In Term Deposit With Bank (Net)	-0.13	-
Interest Received	0.03	0.17
Net Cash Provided By / (Used In) Investing Activities	-18.38	-11.15
Cash Flow From Financing Activities
Borrowings	2.35	4.27
Cash Credit	4.45	3.61
Finance Cost Paid	-0.56	-0.35
Dividend Paid	-0.83	-0.83
Net Cash Provided By / (Used In) Financing Activities	5.41	6.70
Net Increase In Cash And Cash Equivalents	-0.55	-3.65
Cash And Cash Equivalents - Opening Balance	2.79	6.44
Cash And Cash Equivalents - Closing Balance	2.24	2.79

Summary of Cash Flow Statement FY2025-26

Cash Flow from Operating Activities

Net cash generated from operating activities increased significantly to ₹12.42 crore in FY2025-26 from ₹0.80 crore in FY2024-25, reflecting a marked improvement in the company 's ability to generate cash from its core operations. This was primarily driven by a rise in profit before tax to ₹19.64 crore from ₹12.51 crore, along with non-cash adjustments such as depreciation and finance costs. Working capital movements had a mixed impact during the year. While inventories resulted in a substantial cash outflow of ₹11.29 crore due to higher stock levels, this was partially offset by improved collections from trade receivables and increased trade payables. After accounting for exceptional items of ₹1.06 crore and tax payments of ₹2.51 crore, the company reported healthy operating cash generation, indicating stronger operational performance despite higher investment in working capital.

Cash Flow from Investing Activities

Net cash used in investing activities increased to ₹18.38 crore in FY2025-26 from ₹11.15 crore in FY2024-25, reflecting a higher level of capital investment during the year. The company incurred capital expenditure of ₹11.44 crore on fixed assets and also advanced ₹11.93 crore towards the purchase of land, indicating expansion and long-term capacity-building initiatives. These outflows were partially offset by ₹4.99 crore realised from mutual fund investments, along with minor proceeds from the sale of fixed assets and interest income. Overall, the higher investing cash outflow suggests that the company continued to deploy funds towards strategic long-term assets, which could support future growth.

Cash Flow from Financing Activities

Net cash generated from financing activities declined marginally to ₹5.41 crore in FY2025-26 from ₹6.70 crore in FY2024-25. Cash inflows were primarily supported by fresh borrowings of ₹2.35 crore and increased utilisation of cash credit facilities amounting to ₹4.45 crore. These inflows were partially offset by finance cost payments of ₹0.56 crore and dividend payments of ₹0.83 crore. The financing cash flow indicates that the company continued to rely on external borrowings to partly fund its capital expenditure while maintaining a consistent dividend payout.

Net Cash Flow Position

Overall, the company reported a net decrease in cash and cash equivalents of ₹0.55 crore in FY2025-26, compared with a larger decline of ₹3.65 crore in FY2024-25. Although operating cash generation improved substantially during the year, the higher cash outflows towards capital expenditure and land acquisition exceeded the operating surplus. Financing inflows helped offset a part of these investment-related outflows, resulting in only a modest decline in cash balances. Consequently, cash and cash equivalents stood at ₹2.24 crore as of 31 March 2026, compared with ₹2.79 crore a year earlier. Overall, the cash flow profile reflects improved operational cash generation alongside continued investment in long-term growth assets.

Assam Carbon Annual Reports, Balance Sheet and Financials

Assam Carbon Products Limited (Assam Carbon) Return Comparision with Primex 40 Index

Assam Carbon Products Limited Standalone Balance Sheet (Rs in Crores)

Assam Carbon
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