| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Associated Finman Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
- |
- |
|
Current assets |
|
|
|
Inventories |
93,000.00 |
93,000.00 |
|
Trade
receivables |
3,69,901.78 |
5,80,260.00 |
|
Cash
and bank equivalents |
10,070.94 |
33,741.58 |
|
Loans
and advances |
1,71,350.00 |
26,750.00 |
|
Other
financial assets |
4,67,009.60 |
3,54,100.00 |
|
Total assets |
11,11,332.32 |
10,87,851.58 |
|
Equity |
|
|
|
Equity
share capital |
90,532.80 |
90,532.80 |
|
Other
equity |
9,33,740.33 |
9,25,774.94 |
|
Non-current liabilities |
- |
- |
|
Current liabilities |
|
|
|
Borrowings |
70,000.00 |
70,000.00 |
|
Total outstanding dues of creditors other than micro enterprises and small
enterprises |
12,000.00 |
- |
|
Other
current liabilities |
2,380.22 |
1,543.84 |
|
Current
Tax liabilities |
2,678.97 |
- |
|
Total equity and liabilities |
11,11,332.32 |
10,87,851.58 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
15,000.00 |
15,000.00 |
|
Other Income |
11,315.50 |
0.02 |
|
Total Income |
26,315.50 |
15,000.02 |
|
Expenses |
|
|
|
Purchase of stock-in-trade |
12,000.00 |
9,000.00 |
|
Employee Benefit Expenses |
- |
1,650.00 |
|
Finance Costs |
0.56 |
0.66 |
|
Other Expenses |
3,670.58 |
1,909.73 |
|
Total Expenses |
15,671.14 |
12,560.38 |
|
Profit Before Tax |
10,644.36 |
2,439.64 |
|
Current Tax |
2,678.97 |
(750.00) |
|
Profit/(Loss) for the period |
7,965.39 |
3,189.64 |
|
Total comprehensive loss for the year |
7,965.39 |
3,189.64 |
|
Earnings per share |
|
|
|
Basic & Diluted |
0.09 |
0.04 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Loss
before tax |
10,644.36 |
2,439.64 |
|
Operating profit before working capital
changes |
10,644.36 |
2,439.64 |
|
Adjustments for changes in working
capital: |
|
|
|
Decrease/
(increase) in trade receivables |
2,10,358.22 |
-39,280.00 |
|
Decrease/
(increase) in current assets |
-2,57,509.60 |
- |
|
Increase/
(Decrease) in current liabilities |
836.38 |
200.76 |
|
Increase/
(Decrease) in trade payables |
12,000.00 |
- |
|
Net cash flows from operating activities |
-23,670.64 |
-36,639.60 |
|
Net cash used in investing activities |
- |
- |
|
Cash flow from Financing activities: |
|
|
|
(Repayment)/proceeds
from short term borrowings (net) |
- |
70,000.00 |
|
Net cash used in financing activities |
- |
70,000.00 |
|
Net
Increase/ (decrease) in cash and cash equivalents |
-23,670.64 |
33,360.40 |
|
Cash and
cash equivalents at the beginning of the year |
33,741.58 |
381.18 |
|
Cash and cash equivalents at the end of
the year |
10,070.94 |
33,741.58 |
Summary
of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from
Operating Activities:
For Associated Finman Limited, cash flow
from operating activities in FY 2024–25 remained negative at ₹23,670.64 (in
hundreds), although it improved compared to the higher outflow of ₹36,639.60 in
FY 2023–24. The company reported a higher loss before tax of ₹10,644.36, indicating
weaker operating performance. However, a significant reduction in trade
receivables (₹2,10,358.22) provided a strong cash inflow, suggesting improved
collections. This was largely offset by a substantial increase in current
assets (₹2,57,509.60), which tied up funds and adversely impacted cash flow.
Minor increases in current liabilities and trade payables contributed small
inflows. Overall, despite better receivables management, the company continued
to experience negative operating cash flow due to inefficient working capital
utilization and rising losses.
Cash Flow from
Investing Activities:
There were no reported cash flows from investing activities in either year,
indicating that the company neither made significant investments nor disposed
of assets during the period.
Cash Flow from
Financing Activities:
In 2023–24, the company generated ₹70,000.00 from short-term borrowings, which
supported its liquidity. However, there were no such financing inflows in
2024–25, indicating no additional external funding during the year. This
absence of financing support may have contributed to the decline in cash
balances.
Net Change in Cash
and Cash Equivalents:
The company experienced a net decrease in cash of ₹23,670.64 in 2024–25,
compared to an increase of ₹33,360.40 in the previous year. This reversal
highlights weakening cash generation and absence of financing inflows.
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Current ratio |
13.17 |
15.21 |
|
Debt equity ratio |
0.07 |
0.07 |
|
Return on equity ratio |
0.01 |
- |
|
Inventory turnover ratio |
0.28 |
0.16 |
|
Trade receivables ratio |
0.06 |
0.02 |
|
Trade payables turnover ratio |
2.00 |
- |
|
Net capital turnover
ratio |
0.03 |
- |
|
Net profit ratio |
0.30 |
0.21 |
|
Return on capital employed |
0.01 |
- |
|
Return on Investments |
0.01 |
- |
Summary
of the Ratios for the years 2025 and 2024:
Current Ratio:
The current ratio decreased from 15.21 in 2023–24 to 13.17 in 2024–25. Although
it has slightly declined, the ratio remains extremely high, indicating that the
company has a very strong liquidity position and more than sufficient current
assets to meet its short-term obligations.
Debt-Equity Ratio:
The debt-equity ratio remained stable at 0.07 in both years. This reflects a
very low level of financial leverage, suggesting that the company relies
minimally on external debt and maintains a conservative capital structure.
Return on Equity:
The return on equity stood at 0.01 in 2024–25, whereas it was not reported in
the previous year. The low ROE indicates that the company is generating minimal
returns for its shareholders despite having strong liquidity.
Inventory Turnover
Ratio:
The inventory turnover ratio improved from 0.16 in 2023–24 to 0.28 in 2024–25.
This suggests better management and utilization of inventory, although the
ratio remains low, indicating slow movement of stock.
Trade Receivables
Turnover Ratio:
The ratio increased from 0.02 to 0.06, showing some improvement in the
collection of receivables. However, it is still quite low, indicating that
receivables are being collected slowly.
Trade Payables
Turnover Ratio:
The trade payables turnover ratio is 2.00 in 2024–25, with no comparable figure
for the previous year. This indicates that the company is paying its suppliers
at a moderate pace.
Net Capital Turnover
Ratio:
The net capital turnover ratio is 0.03 in 2024–25, with no prior year data.
This low ratio suggests inefficient utilization of working capital in
generating revenue.
Net Profit Ratio:
The net profit ratio improved from 0.21 in 2023–24 to 0.30 in 2024–25. This
indicates better profitability and improved cost management, as the company is
earning higher profit per unit of revenue.
Return on Capital
Employed:
ROCE is reported at 0.01 in 2024–25 and was not available in the previous year.
The low value suggests that the company is not effectively using its capital to
generate profits.
Return on
Investments:
The return on investments stands at 0.01 in 2024–25, with no prior comparison.
This indicates minimal returns earned on the company’s investments.
