| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Associated Ceramics Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-Current Assets |
|
|
|
Property. Plant and Equipment |
2267.25 |
2.507.47 |
|
Investments |
226.79 |
180.27 |
|
Current assets |
||
|
Inventories |
954.98 |
709.8 |
|
Trade receivables |
496.39 |
604.94 |
|
Cash and cash equivalents |
187.71 |
38.55 |
|
Bank balances other than above |
180.94 |
427.79 |
|
Others (to be specified) |
25.36 |
31.52 |
|
Current Tax Assets (Net) |
131.44 |
126.87 |
|
Other current assets |
94.79 |
126.12 |
|
Total assets |
4,565.65 |
4753.35 |
|
Equity |
||
|
Share Capital |
228.48 |
228.48 |
|
Reserve and Surplus |
2,130,35 |
1918.16 |
|
Non Current Liabilities |
||
|
Deferred tax liabilities (Net) |
104.03 |
70.32 |
|
Provisions |
49.42 |
39.88 |
|
Current Liabilities |
||
|
Borrowings |
150 |
703.5 |
|
Trade payables |
||
|
Total outstanding dues of
creditors other than micro enterprises and small |
447.97 |
354.29 |
|
Other financial liabilities |
523.92 |
994.24 |
|
Other current liabilities |
828.98 |
369.77 |
|
Provisions |
102.51 |
74.7 |
|
Total equity and liabilities |
4565.65 |
4753.35 |
|
Associated
ceramics limited Standalone Profit and loss (Rs in Lakhs) |
||
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operation |
4,194.26 |
4,055.00 |
|
Other Income |
137.46 |
74.09 |
|
Total Income from operations |
4,331.72 |
4,129.09 |
|
Expenses |
||
|
Cost of Materials Consumed |
2,408.78 |
2,235.40 |
|
Purchase of Stock in trade |
351.36 |
119.44 |
|
Changes in inventories of
finished goods, WIP and Stock in trade |
-332.83 |
-3.06 |
|
Employee Benefits Expenses |
662.85 |
699.17 |
|
Finance Costs |
33.01 |
35.26 |
|
Depreciation and Amortization
Expenses |
341.46 |
355.91 |
|
Other Expenses |
536.52 |
514.55 |
|
Total Expenses |
4,001.16 |
3,956.67 |
|
Profit before Tax |
330.55 |
172.42 |
|
Current tax |
-79.70 |
-56.00 |
|
Deferred Tax |
-34.95 |
-30.77 |
|
Profit / (Loss) for the period |
215.90 |
85.66 |
|
Other Comprehensive Income |
||
|
Items that will not be
reclassified to profit or loss |
||
|
Remeasurement of employees
defined benefit plan |
-4.96 |
- |
|
Income tax relating to items
that will not be reclassified to profit or loss |
1.25 |
- |
|
Total Comprehensive Income for
the period |
212.19 |
85.66 |
|
Earnings per Equity Share: |
||
|
Basic |
10.56 |
4.19 |
|
Diluted |
10.56 |
4.19 |
|
Associated ceramics limited Standalone Cash Flow Statement (Rs in Lakhs) |
||
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash flow from operating
activities: |
||
|
Net Profit before Tax &
Extra-ordinary items |
330.55 |
172.42 |
|
Adjustments for: |
||
|
Exceptional Items |
39.88 |
|
|
Provision for Gratuity |
4.59 |
|
|
Depreciation |
341.46 |
355.91 |
|
Interest Expense |
33.01 |
|
|
Interest on Income Tax |
0 |
|
|
Interest Income |
-31.54 |
-21.67 |
|
Allowance for credit losses |
-28.53 |
6.71 |
|
Foreign Exchange Fluctuation
Gain |
-1.51 |
-1.08 |
|
Profit on Sale of Motor
Vehicle |
0.81 |
0 |
|
Changes in fair value of
financial assets carried at fair value through profit and loss |
-46.53 |
-25.58 |
|
Dividend Income |
-1.85 |
-1.36 |
|
Operating Profit before
working capital changes. |
598.84 |
560.49 |
|
Changes in working capital |
||
|
(Increase)/ decrease in
inventories |
-245.18 |
406.13 |
|
(Increase)/ decrease in Trade
Receivables |
137.09 |
-15.92 |
|
(Increase)/ decrease in other
financial asset, other current assets |
36.34 |
-40.47 |
|
(Increase)/ decrease in other
current assets |
31.54 |
-14.33 |
|
Increase/ (decrease) Trade
Payables |
93.68 |
-172.82 |
|
Increase/ (decrease) in other
financial liabilities, other current liabilities and provisions |
-10.56 |
1033.14 |
|
Cash Utilised / from Operation |
42.9 |
1195.74 |
|
Direct Tax Paid (Net of
Refund) |
-85.88 |
-117.71 |
|
Net Cash flow from/utilised in
Operating Activities |
555.86 |
1638.52 |
|
Cash flow from investing
activities: |
||
|
Purchase of Property, Plant
and Equipment |
-101.78 |
-334.28 |
|
Proceeds from sale of
Property, Plant and Equipment |
1.35 |
|
|
Investment in other bank
balance |
246.85 |
-417.34 |
|
Dividend Income |
1.85 |
1.36 |
|
Interest Income |
31.54 |
21.67 |
|
Net Cash flow from/used in
investing Activities |
179.82 |
-728.59 |
|
Cash flow from financing activities: |
||
|
Secured Loans - Short Term
Borrowings |
-303.5 |
119.38 |
|
Long Term Borrowings |
-971.65 |
|
|
Interest expense |
-33.01 |
-35.66 |
|
Unsecured Loans |
-250 |
-50.95 |
|
Net Cash flow from/utilised in
Financial Activities |
-586.52 |
-938.09 |
|
Net Increase / decrease in
Cash & Cash Equivalents |
149.16 |
-28.17 |
|
Cash & Cash Equivalents As
on 01.04.2024 (Opening Balance) |
38.55 |
66.72 |
|
Cash & Cash Equivalents As
on 31.03.2025 (Closing Balance) |
187.71 |
38.55 |
Here’s the summary of cash flow Statement:
Operating Activities
The company reported a net profit before tax of ₹330.55
lakhs in FY 2024-25, supported by major non-cash items like depreciation
(₹341.46 lakhs) and interest expense (₹33.01 lakhs). After working capital
adjustments, operating cash inflow stood at ₹555.86 lakhs, lower than
₹1,638.52 lakhs in FY 2023-24. The decline was mainly due to higher inventory
build up (₹245.18 lakhs) and reduced support from other liabilities.
Investing Activities
In FY 2024-25, investing activities generated a net
inflow of ₹179.82 lakhs, compared to an outflow of ₹728.59 lakhs in FY
2023-24. The improvement came largely from lower capital expenditure (₹101.78
lakhs vs. ₹334.28 lakhs last year) and increased proceeds from other bank
balances and income.
Financing Activities
The company recorded a net outflow of ₹586.52 lakhs
in FY 2024-25 against an outflow of ₹938.09 lakhs in FY 2023-24. This was due
to repayment of unsecured loans (₹250 lakhs) and reduction in short-term
borrowings (₹303.50 lakhs).
Net Change in Cash Position
Overall, the company achieved a net increase of
₹149.16 lakhs in cash and cash equivalents during FY 2024-25, compared to a
decrease of ₹28.17 lakhs in FY 2023-24. As a result, the closing cash balance
rose significantly to ₹187.71 lakhs as on 31st March 2025, from ₹38.55
lakhs in the previous year.
