| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Auckland Jute Co Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
EQUITY
AND LIABILITIES |
|
|
|
Share
capital |
274,538.00 |
2,74,538.00 |
|
Reserves
and surplus |
2,721,721.45 |
26,47,730.60 |
|
Non-current
liabilities |
|
|
|
Deferred
tax liabilities (Net) |
12,605.46 |
14,044.96 |
|
Current
liabilities |
|
|
|
Other
current liabilities |
533.50 |
504.00 |
|
Short-term
provisions |
25,800.00 |
34,000.00 |
|
TOTAL |
3,035,198.41 |
29,70,817.56 |
|
ASSETS |
|
|
|
Non-current
assets |
|
|
|
Property
Plant and Equipment |
77,992.01 |
87,000.47 |
|
Non-current
investments |
2,783,462.25 |
23,89,315.11 |
|
Current
assets |
|
|
|
Trade
Receivables |
1,372.56 |
1,396.68 |
|
Cash
and cash equivalents |
85,442.01 |
3,98,996.50 |
|
Other
current Assets |
86,929.58 |
95,505.48 |
|
TOTAL |
3,035,198.41 |
29,70,817.56 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue
from operations |
18,435.96 |
20,272.08 |
|
Other
income |
134,118.64 |
2,18,998.79 |
|
Total
Income |
152,554.60 |
2,39,265.88 |
|
Employee
benefits expense |
10,103.10 |
10,468.71 |
|
Depreciation
and amortization expense |
9,008.46 |
9,341.14 |
|
Other
expenses |
35,418.78 |
37,872.30 |
|
Total
expenses |
54,530.34 |
57,682.16 |
|
Profit/(Loss)
before tax |
98,024.27 |
1,81,583.72 |
|
Current
tax |
-25,800.00 |
-34,000.00 |
|
Deferred
tax |
1,439.50 |
8,449.21 |
|
Income
Tax for Earlier Years |
327.08 |
-590.76 |
|
Profit/(Loss)
for the year |
73,990.85 |
1,55,442.17 |
|
Earnings
per equity share |
|
|
|
Basic
and Diluted (Amount in Rs) |
2.70 |
5.66 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
CASH FLOW FROM OPERATING ACTIVITIES |
|
|
|
Net Profit/(loss) before Tax and Extra Ordinary Items |
8,024.27 |
1,81,583.72 |
|
Loss on sale of Motor Car |
- |
1,678.34 |
|
Adjustment for Depreciation |
9,008.46 |
9,341.14 |
|
Interest received |
111,956.48 |
-1,34,369.95 |
|
Dividend received |
21,662.16 |
-20,487.19 |
|
Profit on sale of investments |
500.00 |
-64,136.65 |
|
Operating Profit before Working Capital changes |
-27,085.92 |
-26,390.59 |
|
Add/(Less): Changes in Working Capital |
|
|
|
Short Term Provision |
- |
-2,000.00 |
|
Other Current Assets |
-13,758.56 |
2,733.03 |
|
Other Current Liabilities |
29.50 |
- |
|
Cash generated from Operations Extra-ordinary items |
-13,729.06 |
-25,657.56 |
|
Less: Tax Paid |
12,711.02 |
34590.76 |
|
NET CASH FLOW FROM OPERATING ACTIVITIES |
-53,526.00 |
-60,248.32 |
|
CASH FLOW FROM INVESTING ACTIVITIES |
|
|
|
Sale of Motor car |
- |
500 |
|
Interest received |
111,956.48 |
1,34,369.95 |
|
Dividend received |
21,662.16 |
20,487.19 |
|
Purchase of Investments |
-393,647.14 |
-2,21,722.47 |
|
Sale of investments |
- |
1,31,347.81 |
|
NET CASH USED IN INVESTING ACTIVITIES |
-260.028.50 |
64,982.48 |
|
NET INCREASE IN CASH AND CASH EQUIVALENTS |
-313,554.49 |
4,734.16 |
|
OPENING CASH & CASH EQUIVALENTS |
398,996.50 |
3,94,262.34 |
|
CLOSING CASH & CASH EQUIVALENTS |
85,442.01 |
3,98,996.50 |
Summary of the Cash Flow Statement for the
years 2025 and 2024:
Cash
Flow from Operating Activities
For the year ended 31 March
2025, the company reported a net operating
cash outflow of ₹53,526.00 hundreds, compared to an outflow of ₹60,248.32 hundreds in 2024, showing a
marginal improvement in operating cash performance. Although profit before tax
declined sharply to ₹8,024.27 hundreds from ₹1,81,583.72 hundreds, adjustments
for depreciation, interest income, dividend income, and profit on sale of
investments significantly affected operating profit. However, unfavorable
working capital changes, particularly the increase in other current assets,
further weakened operating cash flows. Overall, the company continues to face
weak cash generation from core operations.
Cash
Flow from Investing Activities
The company recorded a net cash outflow of ₹2,60,028.50 hundreds from
investing activities in 2025, compared to a net inflow of ₹64,982.48 hundreds in 2024. The major
outflow was due to heavy purchases of investments amounting to ₹3,93,647.14
hundreds. Although interest and dividend income generated inflows, they were
not sufficient to offset the large investment expenditure. In the previous
year, the sale of investments supported positive investing cash flow. The sharp
reversal in 2025 indicates aggressive investment activity and high capital
deployment.
Net
Increase / Decrease in Cash and Cash Equivalents
As a result of operating
and investing activities, the company experienced a significant decline in cash and cash equivalents of ₹3,13,554.49
hundreds in 2025, compared to an increase of ₹4,734.16 hundreds in 2024. The steep fall was mainly
due to heavy investment purchases combined with continuous operating cash
losses. This indicates considerable pressure on liquidity during the year.
Opening
and Closing Cash Position
The opening cash and cash equivalents balance stood at ₹3,98,996.50 hundreds, which declined sharply to ₹85,442.01 hundreds by the end of 31 March 2025. This major reduction reflects the heavy cash usage during the year. Although the company still maintains a positive cash balance, the steep decline highlights the urgent need for better cash management and improved operating efficiency.
|
Particulars |
2025 |
2024 |
|
Current
Ratio |
6.60 |
14.33 |
|
Return
on equity |
0.05 |
0.11 |
|
Trade
Receivables Turnover Ratio |
13.31 |
50.81 |
|
Net
Capital Turnover Ratio |
2.07 |
1.04 |
|
Net
Profit Ratio |
0.49 |
0.65 |
|
Return
on capital employed |
-0.00 |
0.02 |
|
Return
on Investment |
0.05 |
0.09 |
Summary of the financial and operational
metrics for Auckland Jute Co. Limited for the year 2025 & 2024:
Current
Ratio
The
Current Ratio declined from 14.33
in 2024 to 6.60 in 2025, indicating a reduction in excess
liquidity. Although the ratio remains well above the ideal standard of 2:1, the
decrease suggests that surplus current assets were utilized more efficiently in
2025. However, the company still holds a very high level of current assets,
pointing to scope for better working capital optimization.
Return
on Equity
Return on
Equity decreased from 0.11
in 2024 to 0.05 in 2025, reflecting lower profitability for
shareholders. This decline indicates reduced efficiency in using shareholders’
funds to generate returns and highlights the need to improve earnings
performance.
Trade
Receivables Turnover Ratio
The Trade
Receivables Turnover Ratio fell from 50.81
in 2024 to 13.31 in 2025, showing slower collection of
receivables. The lower ratio suggests an extended credit period and weaker
receivables management, which may adversely affect cash flow.
Net
Capital Turnover Ratio
The Net
Capital Turnover Ratio improved from 1.04
in 2024 to 2.07 in 2025, indicating better utilization of
working capital to generate sales. This reflects improved operational
efficiency.
Net
Profit Ratio
The Net
Profit Ratio declined from 0.65
in 2024 to 0.49 in 2025, showing a decrease in profit margin.
This indicates higher costs or lower operating efficiency, leading to reduced
profitability.
Return
on Capital Employed
Return on
Capital Employed declined from 0.02
in 2024 to nearly zero in 2025, reflecting a weakening in
overall capital efficiency. The negligible return suggests poor utilization of
long-term funds.
Return
on Investment
Return on Investment decreased from 0.09 in 2024 to 0.05 in 2025, indicating lower returns on invested funds. This decline reflects reduced investment efficiency and emphasizes the need for better financial planning.
