| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Assam Carbon Products Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Property, plant and equipment |
1,13,285 |
1,15,964 |
|
Other Intangible Assets |
34 |
56 |
|
Capital Work in Progress |
86,535 |
2,269 |
|
Other Financial Assets |
5,631 |
5,173 |
|
Current assets |
|
|
|
Inventories |
2,44,866 |
1,44107 |
|
Investments |
49,360 |
26,267 |
|
Trade Receivables |
1,74,840 |
1,61,705 |
|
Cash and cash equivalents |
27,994 |
64,520 |
|
Other Bank Balances |
689 |
44,886 |
|
Other Financial Assets |
6,733 |
8,349 |
|
Other Current assets |
87,457 |
40,997 |
|
Current Tax Assets |
7,301 |
9,242 |
|
Total Assets |
8,04,725 |
6,23,535 |
|
Equity |
|
|
|
Equity
Share capital |
27,556 |
27,556 |
|
Other Equity |
5,57,211 |
4,71,893 |
|
Non-Current liabilities |
|
|
|
Borrowings |
42,577 |
- |
|
Provisions |
9,429 |
7,419 |
|
Deferred tax liability |
9,161 |
7,312 |
|
Current liabilities |
|
|
|
Borrowings |
47,747 |
- |
|
Trade Payables |
53,777 |
41,246 |
|
Other Financial Liabilities |
43,338 |
34,861 |
|
Provisions |
13,056 |
20,766 |
|
Other Current liabilities |
873 |
833 |
|
Total Equity and Liabilities |
8,04,725 |
6,23,535 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income from Operations |
|
|
|
Revenue from Operation |
6,83,477 |
6,26,385 |
|
Other Income |
16,138 |
16,768 |
|
Total Revenue |
6,99,615 |
6,43,153 |
|
Expenditures |
|
|
|
Cost of
Material Consumed |
2,37,923 |
2,10,830 |
|
Purchase of
Stock in Trade |
- |
567 |
|
Change in Inventories of Finished goods, Work in Progress, stock in trade |
(33,401) |
5,172 |
|
Employees Benefit Expenses |
1,27,399 |
1,22,143 |
|
Finance cost |
3,512 |
1,012 |
|
Depreciation and Amortization Expenses |
11,970 |
11,635 |
|
Other Expenses |
2,26,973 |
1,76,288 |
|
Total Expenses |
5,74,376 |
5,27,647 |
|
Profit before Tax |
1,25,239 |
1,15,506 |
|
Tax
Expenses |
31,541 |
33,240 |
|
Net Profit / (Loss) for the period |
93,698 |
82,266 |
|
Other Comprehensive Income |
|
|
|
Items that
will not be reclassified to profit or Loss |
988 |
386 |
|
Income Tax relating to items that will not be reclassified to profit and loss |
(174) |
(107) |
|
Total Comprehensive income for the
period |
94,512 |
82,545 |
|
Earnings per share |
|
|
|
Basic & diluted |
34.00 |
29.85 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit
before Tax |
1,25,239 |
1,15,506 |
|
Adjustments For: |
|
|
|
Depreciation and Amortization |
11,970 |
11,635 |
|
Finance Costs |
3,512 |
1,012 |
|
Interest Income |
(1,724) |
(3,079) |
|
Dividend |
(150) |
(100) |
|
Provisions and Liabilities no longer
required written back |
(3,829) |
(2,344) |
|
Loss / (Profit) in Reinstatement of
Investment |
(2,958) |
(1,659) |
|
Loss / (Profit) in safe/discard of
fixed assets |
(294) |
(505) |
|
Capital Subsidy Received |
(927) |
(927) |
|
Operating Profit/(Loss) before
Working Capital Charges |
1,30,839 |
1,19,539 |
|
Working Capital adjustments: |
|
|
|
Trade Receivables, Loans and advances
and other current assets |
(6,509) |
(31,722) |
|
Inventories |
(1,00,759) |
16,305 |
|
Trade Payables, provisions and other
liabilities |
12,432 |
2,218 |
|
Cash generated from Operating Activities |
36,005 |
1,06,340 |
|
Direct Taxes Paid |
(27,925) |
(39,657) |
|
Net Cash Flow (Used in)/ Generated
from Operating Activates |
8,080 |
66,683 |
|
Cash Flow from Investing Activities |
|
|
|
Purchase of fixed assets (including
net movement in capital WIP) |
(93,709) |
(6,279) |
|
Proceeds from Disposal of fixed
assets |
468 |
599 |
|
Investment in Mutual Funds |
(20,000) |
2 |
|
Interest Received |
1,724 |
3,079 |
|
Net Cash Flow (Used in)/ Generated
from Investing Activities |
(1,11517) |
(2599) |
|
Cash Flow from Financing Activities |
|
|
|
Borrowings |
42,592 |
(5,463) |
|
Cash Credit |
36,098 |
(2,204) |
|
Finance
Cost Paid |
(3,512) |
(1,012) |
|
Dividend
paid |
(8,267) |
(5,511) |
|
Net Cash Flow (Used in)/ Generated
from Financing Activities |
66,911 |
(14,190) |
|
Net Changes in Cash and cash
equivalents during the year |
(36,526) |
49,894 |
|
Cash and cash equivalents at
beginning of the year |
64,520 |
14,626 |
|
Cash and cash equivalents at the end
of the year |
27,994 |
64,520 |
Cash Flow from Operating Activities
The company’s operating activities in 2025 generated a net cash inflow of
₹8,080 thousand compared to a much higher ₹66,683 thousand in 2024. While net
profit before tax increased from ₹115,506 thousand in 2024 to ₹125,239 thousand
in 2025, the benefit was offset by significant working capital changes.
Inventories increased substantially by ₹100,759 thousand in 2025, creating a
heavy outflow, whereas in 2024 inventories had actually released cash of
₹16,305 thousand. Trade receivables and other current assets also rose, though
to a lesser extent, while trade payables and liabilities increased and partly
supported cash flow. Despite higher operating profit before working capital
changes, the combined effect of these adjustments reduced cash generated from operations
to ₹36,005 thousand in 2025, which after paying taxes of ₹27,925 thousand
resulted in a modest positive cash flow.
Cash Flow from Investing Activities
Investing activities in 2025 resulted in a large outflow of ₹111,517 thousand
compared to only ₹2,599 thousand in 2024. The major factor was a significant
increase in capital expenditure, with purchase of fixed assets (including
capital work in progress) amounting to ₹93,709 thousand in 2025 against only
₹6,279 thousand in 2024. Additionally, ₹20,000 thousand was invested in mutual
funds, further straining cash flow. Although there were inflows from disposal
of assets and interest received, they were not sufficient to offset the heavy
outflows. This reflects the company’s expansion or modernization efforts during
the year.
Cash Flow from Financing Activities
Financing activities provided strong support in 2025, contributing ₹66,911
thousand compared to an outflow of ₹14,190 thousand in 2024. The company raised
borrowings of ₹42,592 thousand and availed cash credit of ₹36,098 thousand,
which together offset outflows on account of interest payments and dividend
distribution. In 2024, the company had repaid borrowings and cash credit,
leading to negative cash flow, whereas in 2025 it relied on external funding to
meet its investment requirements.
Net Change in Cash and Closing Position
Overall, the company experienced a net cash outflow of ₹36,526 thousand in 2025
compared to a healthy inflow of ₹49,894 thousand in 2024. Despite generating a
small positive cash flow from operations, heavy investments in fixed assets and
mutual funds necessitated increased dependence on borrowings.
|
Particular |
31-March-2025 |
31-March-2024 |
|
Current
ratio |
3.78 |
4.57 |
|
Debt-equity
ratio |
0.08 |
0.02 |
|
Debt
service coverage ratio |
40.07 |
126.63 |
|
Return
on equity ratio |
17.28 |
17.83 |
|
Inventory
turnover ratio |
3.51 |
4.11 |
|
Trade
receivables turnover ratio |
4.06 |
4.16 |
|
Trade
payables turnover ratio |
6.41 |
5.37 |
|
Net
capital turnover ratio |
1.55 |
1.6 |
|
Return
on capital employed |
13.71 |
13.13 |
|
Return
on investments |
20.36 |
22.8 |
Summary of financial ratio for the year 2024 and 2025:
The current ratio decreased
from 4.57 in 2024 to 3.78 in 2025. This means the company’s short-term
liquidity is slightly weaker than last year. Still, since the ratio is well
above 1, the company has more than enough current assets to pay off its
short-term liabilities.
The debt-equity ratio rose
from 0.02 in 2024 to 0.08 in 2025. This shows that the company has
taken on a little more debt compared to equity. However, the level is still
very low, meaning the business continues to rely mainly on its own funds rather
than borrowings.
This ratio fell sharply from
126.63 in 2024 to 40.07 in 2025. The company still earns much more
than needed to cover its interest and debt payments, but the comfort level has
reduced compared to last year.
ROE slightly decreased from 17.83% in 2024 to 17.28% in 2025. This indicates that shareholders
are still getting good returns on their investment, almost at the same level as
the previous year.
The ratio dropped from 4.11 to 3.51. This means inventory is being sold
more slowly than before, which could lead to higher storage costs or blocked
capital in stock.
This ratio was 4.16 in 2024 and 4.06 in 2025, showing almost no change. It means
the company’s collection from customers has remained stable, neither improving
nor worsening.
The ratio improved from 5.37 in 2024 to 6.41 in 2025. This suggests the company is paying
its suppliers faster than before, which could be a sign of stronger cash flow
or better supplier relationships.
The ratio fell slightly from
1.60 in 2024 to 1.55 in 2025. This indicates the company is
generating a little less revenue from its working capital compared to the
previous year.
ROCE improved from 13.13% in 2024 to 13.71% in 2025, meaning the company is using its
overall capital (equity + debt) more efficiently to generate profits.
ROI declined from 22.80% to 20.36%. This suggests that the returns
earned from investments are slightly lower than last year, though still at a
good level.
