| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Assam Hospitals Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Plant, property and equipment |
234.42 |
228.72 |
|
Capital work in progress |
1.92 |
3.84 |
|
Goodwill |
27.94 |
27.94 |
|
Intangible assets |
0.07 |
0.10 |
|
Intangible assets under development |
5.22 |
8.10 |
|
Non-current investment |
0.62 |
0.58 |
|
Other non-current financial assets |
5.37 |
4.42 |
|
Deferred tax assets |
-2.45 |
3.12 |
|
Other non-current assets |
0.01 |
0.01 |
|
Current assets |
|
|
|
Inventories |
5.18 |
4.19 |
|
Trade receivables |
28.22 |
20.65 |
|
Cash and cash equivalent |
104.44 |
59.04 |
|
Other current financial assets |
0.08 |
0.20 |
|
Current tax assets |
5.57 |
3.25 |
|
Other current assets |
15.26 |
12.19 |
|
Total assets |
431.87 |
376.36 |
|
Equity |
|
|
|
Equity share capital |
8.43 |
8.43 |
|
Other equity |
228.07 |
183.69 |
|
Non controlling interest |
42.30 |
37.11 |
|
Non-Current liabilities |
|
|
|
Borrowings |
9.46 |
27.98 |
|
Other non financial liabilities |
4.02 |
8.12 |
|
Provisions |
11.34 |
36.10 |
|
Other non current liabilities |
13.30 |
14.75 |
|
Current liabilities |
|
|
|
Trade payables |
45.14 |
32.38 |
|
Other financial liabilities |
15.50 |
14.43 |
|
Other current liabilities |
53.10 |
38.77 |
|
Provisions |
1.11 |
0.84 |
|
Total equity and liabilities |
431.87 |
376.36 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
360.09 |
322.14 |
|
Other Income |
5.30 |
5.06 |
|
Total Income |
365.39 |
327.20 |
|
Expenses |
|
|
|
Cost of material consumed |
37.66 |
33.18 |
|
Purchase of stock in trade |
47.92 |
43.07 |
|
Change in inventories of finished goods and WIP |
-0.52 |
0.12 |
|
Employee benefits expense |
73.07 |
66.74 |
|
Finance costs |
3.98 |
6.50 |
|
Depreciation & amortization expense |
16.90 |
18.30 |
|
Other Expenses |
118.41 |
108.03 |
|
Total Expenses |
297.43 |
275.96 |
|
Profit/(loss) before tax |
67.96 |
51.24 |
|
Current Tax expenses |
9.58 |
10.33 |
|
Deferred tax expense |
6.01 |
0.22 |
|
Profit/ Loss after tax |
52.37 |
40.69 |
|
Other comprehensive income for the year |
|
|
|
Other comprehensive income, before tax |
-1.76 |
0.78 |
|
Income tax relating to above |
-0.44 |
0.20 |
|
Total comprehensive income for the year |
51.05 |
41.28 |
|
Earning per share |
|
|
|
Basic |
62.13 |
48.96 |
|
Diluted |
62.13 |
48.96 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit/(loss) Before Tax |
67.96 |
51.24 |
|
Adjustment for -: |
|
|
|
Depreciation and
amortisation |
16.74 |
18.15 |
|
Finance costs |
3.98 |
6.50 |
|
Fair value (gain)/loss |
-0.04 |
-0.04 |
|
Other adjustment to
reconcile profit (loss) |
-1.73 |
0.63 |
|
Non cash items |
-1.28 |
-1.28 |
|
Interest received |
-2.06 |
-0.64 |
|
Adjustment for change in working capital |
|
|
|
Inventories |
-0.99 |
-4.64 |
|
Trade receivables |
-8.31 |
-1.64 |
|
Other current assets |
-3.08 |
2.69 |
|
Other current financial
assets |
0.06 |
0.30 |
|
Trade payables |
12.76 |
15.30 |
|
Other current
liabilities |
18.73 |
8.84 |
|
Current provision |
0.71 |
0.62 |
|
Non current provisions |
1.65 |
-0.28 |
|
Other current financial
liabilities |
-1.28 |
-5.69 |
|
Cashflow generated from operations |
103..82 |
90.05 |
|
Income tax paid (refund) |
11.89 |
8.99 |
|
Net Cash from/(used in) Operating Activities |
91.93 |
81.06 |
|
Cash Flow from Investing Activities |
|
|
|
Other cash payment to acquire equity or debt investment of other entities |
0.75 |
14.09 |
|
Proceeds from sales of PPE |
0.29 |
- |
|
Purchase of PPE |
22.34 |
10.18 |
|
Purchase of intangible assets |
0.01 |
0.02 |
|
Purchase of other long term assets |
0.89 |
0.04 |
|
Interest received |
2.06 |
0.64 |
|
Net Cash from / (used in) Investing Activities |
-21.64 |
-23.69 |
|
Cash Flow from Financing Activities |
|
|
|
Repayment of borrowing |
16.76 |
16.87 |
|
Payment of lease liabilities |
3.51 |
2.99 |
|
Dividend paid |
0.63 |
0.63 |
|
Interest paid |
3.98 |
6.50 |
|
Net Cash from/(used in) Financing Activities |
-24.89 |
-27.00 |
|
Net Increase/decrease in Cash & cash
equivalents |
45.40 |
30.38 |
|
Cash and cash equivalents at the beginning of the
year |
45.40 |
30.38 |
|
Cash and cash equivalents at the end of the year |
104.44 |
59.03 |
Summary of the Cash Flow Statement for the
years 2025 and 2024:
Cash Flow from
Operating Activities
Assam Hospitals Limited has shown a strong improvement
in its operating cash generation during FY 2024–25 compared to FY 2023–24. Net
profit before tax increased from Rs 51.24 crore to Rs 67.96 crore, indicating
improved core profitability. Adjustments such as depreciation, finance costs,
and non-cash items remained relatively stable, while interest received provided
a small positive offset. Working capital movements played a significant role in
strengthening operating cash flows. Notably, increases in trade payables (Rs
12.76 crore) and other current liabilities (Rs 18.73 crore) supported cash
generation, while higher trade receivables and inventories slightly offset this
benefit. Overall, cash generated from operations rose to Rs 103.82 crore,
compared to Rs 90.05 crore in the previous year. After accounting for income
tax payments, net cash from operating activities improved to Rs 91.93 crore
from Rs 81.06 crore, reflecting healthy operational efficiency and strong cash
conversion.
Cash Flow from
Investing Activities
The company’s investing cash flows remained negative in
both years, indicating continued investment in growth and infrastructure.
During FY 2024–25, Assam Hospitals Limited increased its capital expenditure,
with purchase of property, plant, and equipment rising to Rs 22.34 crore from
Rs 10.18 crore in the previous year. This suggests ongoing expansion or
modernization of healthcare facilities. Outflows were partially offset by
interest income and minor proceeds from sale of PPE. However, reduced
investments in other entities compared to the previous year provided some
relief. Overall, net cash used in investing activities stood at Rs 21.64 crore,
slightly better than Rs 23.69 crore in FY 2023–24, indicating controlled yet
sustained capital investment.
Cash Flow from
Financing Activities
Financing activities show that the company continues to
deleverage and manage its financial obligations prudently. Borrowing repayments
remained consistent at around Rs 16–17 crore, indicating stable debt reduction
efforts. Lease liability payments and interest expenses also reflect ongoing
financial commitments, though interest costs declined from Rs 6.50 crore to Rs
3.98 crore, suggesting improved borrowing structure or reduced debt burden.
Dividend payments remained unchanged at Rs 0.63 crore, showing a stable but
modest shareholder payout policy. Overall, net cash used in financing
activities improved slightly to Rs 24.89 crore from Rs 27.00 crore in the
previous year, indicating a marginal easing of financing outflows.
Net
Increase/Decrease in Cash & Cash Equivalents
The company recorded a significant improvement in
liquidity, with net increase in cash and cash equivalents rising to Rs 45.40
crore in FY 2024–25 compared to Rs 30.38 crore in FY 2023–24. This growth
reflects strong operating cash inflows that comfortably outweighed investment
and financing outflows.
Cash and cash equivalents at the end of the year
increased sharply to Rs 104.44 crore from Rs 59.03 crore, demonstrating a
strong liquidity position. This improved cash buffer enhances financial
stability and provides the company with greater flexibility for future
expansion, debt servicing, or strategic investments.
|
Particulars |
31-03-2025 |
|
Current ratio |
8,393 |
|
Debt equity ratio |
21,481 |
|
Debt service coverage
ratio |
339 |
|
Return on equity |
19,998 |
|
Inventory turnover
ratio |
148 |
|
Trade receivables
turnover ratio |
1,504 |
|
Trade payables turnover
ratio |
4,034 |
|
Net capital turnover
ratio |
10,216 |
|
Net profit % |
22,205 |
|
Return on capital employed |
30,944 |
|
Return on investment |
21,632 |
Summary of Financial Ratios for the year 2025.
Current ratio
The current ratio indicates extremely strong liquidity,
suggesting that Assam Hospitals Limited has a very high level of current assets
compared to its current liabilities. This reflects a strong short-term
financial position, though such a high ratio may also point to inefficient
deployment of current assets.
Debt equity ratio
The debt-equity ratio suggests a relatively high
dependence on debt compared to equity. While this indicates leverage in the
capital structure, it does not necessarily imply risk if earnings and cash
flows are strong enough to support repayment obligations.
Debt service
coverage ratio
The debt service coverage ratio is very strong,
indicating that the company generates sufficient operating profits to
comfortably meet its debt servicing requirements. This highlights low default
risk and strong debt repayment capability.
Return on equity
Return on equity is high, showing that the company is
generating strong profits relative to shareholder funds. This reflects
efficient use of equity capital and strong value creation for shareholders.
Inventory turnover
ratio
The inventory turnover ratio indicates very high
efficiency in managing inventory. It suggests fast movement of stock, which is
generally positive for operational efficiency and reduces holding costs.
Trade receivables
turnover ratio
The trade receivables turnover ratio is very strong,
indicating quick collection of receivables. This supports liquidity and reduces
the risk of bad debts, reflecting efficient credit management.
Trade payables
turnover ratio
The trade payables turnover ratio suggests relatively
faster settlement of supplier dues. While this reflects good vendor
relationships, it may also indicate less favorable credit terms or quicker
outflows of cash.
Net capital turnover
ratio
The net capital turnover ratio is high, indicating
efficient utilization of working capital to generate revenue. This reflects
strong operational efficiency and effective use of resources.
Net profit %
The net profit margin is strong, showing that the
company is able to retain a good portion of its revenue as profit. This
reflects good cost control and healthy operational performance.
Return on capital
employed
Return on capital employed is high, indicating efficient
use of total capital (debt and equity) to generate profits. This suggests
strong overall capital efficiency and good investment returns.
Return on investment
Return on investment is also strong, reflecting that the
company is generating good returns from its invested funds. This indicates
effective allocation of capital and value creation from investments.
