| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| BGSE Properties and Securities Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Shareholder’s
funds |
|
|
|
Share
Capital |
34,415.674 |
36,691.850 |
|
Reserves
and surplus |
2,70,776.736 |
2,43,713.690 |
|
Non-current
liabilities |
|
|
|
Deferred
tax liability (net) |
1,622.671 |
1,782.268 |
|
Current
liabilities |
|
|
|
Creditors
other than micro enterprise and small enterprise |
45.133 |
- |
|
Other
Current Liabilities |
13,379.466 |
15,353.398 |
|
Short-term
Provisions |
1,268.533 |
1,089.176 |
|
Total
Equity and Liabilities |
3,21,508.214 |
2,98,630.382 |
|
Non-Current
Assets |
|
|
|
Property,
plant & equipment |
74,610.797 |
75,073.812 |
|
Non-Current
Investments |
92,752.204 |
1,01,659.673 |
|
Long-term
loans and advances |
35,933.553 |
39,887.341 |
|
Other
Non current assets |
1,11,890.75 |
37,349.156 |
|
Current
Assets |
|
|
|
Trade
Receivables |
1,444.749 |
1,604.072 |
|
Cash
and bank balances |
2,250.073 |
37,245.818 |
|
Short-term
loans and advances |
99.390 |
97.591 |
|
Other
current assets |
2,526.702 |
5,712.920 |
|
Total
Assets |
3,21,508.214 |
2,98,630.382 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue
from operations |
20,007.265 |
22,276.233 |
|
Other
income |
66,642.203 |
11,409.387 |
|
Total
Income |
86,649.468 |
33,685.620 |
|
Expenses |
|
|
|
Employee
benefits expense |
4,903.412 |
4,818.220 |
|
Depreciation
and amortization expense |
1,317.846 |
1,333.736 |
|
Other
expenses |
12,677.417 |
10,366.807 |
|
Total
expenses |
18,898.675 |
16,518.763 |
|
Profit/(Loss)
Before Tax |
67,750.792 |
17,166.857 |
|
Current
tax expense for current year |
11,824.779 |
4,840.300 |
|
Deferred
tax |
(159.596) |
-138.816 |
|
Current
tax expense for prior years |
3,764.658 |
149.566 |
|
Profit/
(Loss) after tax |
52,320.952 |
12,315.807 |
|
Basic
and diluted earnings per share (in Rs.) |
1.51 |
0.34 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash
flows from operating activities |
|
|
|
Net
Profit / (Loss) before extraordinary items and tax |
67,750.792 |
17,166.857 |
|
Depreciation
and amortisation |
1,317.846 |
1,333.736 |
|
Interest
income |
-3,619.008 |
-4,569.355 |
|
Dividend
income |
-7,240.298 |
-6,508.493 |
|
Net
(gain) / loss on sale of investments |
-55,742.022 |
-115.421 |
|
Operating
cash flows before working capital changes |
2,467.311 |
7,307.324 |
|
Adjustments
for (increase) / decrease in operating assets: |
|
|
|
Trade
receivables |
159.323 |
2.29 |
|
Short-term
loans and advances |
-1.799 |
38.75 |
|
Other
current assets |
-41.370 |
-266.339 |
|
Adjustments
for increase / (decrease) in operating liabilities: |
|
|
|
Trade
payables |
45.133 |
-37.949 |
|
Other
current liabilities |
-1,973.932 |
-513.763 |
|
Short-term
provisions |
- |
-189.382 |
|
Cash generated from operations |
654.666 |
6,340.930 |
|
Net
income tax (paid) / refunds |
-1565.801 |
-1,187.765 |
|
Net
cash provided by operating activities |
-911.135 |
5,153.165 |
|
Cash
flows from investing activities |
|
|
|
Purchase
of property, plant and equipment |
-854.832 |
-307.914 |
|
Bank
balances not considered as Cash and cash equivalents |
35287.445 |
783.119 |
|
Fixed
deposits (net of interest accruals) |
-71,314.001 |
160.992 |
|
Others |
-5000.000 |
-9,439.453 |
|
Proceeds
from sale of long-term investments |
69649.491 |
- |
|
Interest
received |
3619.008 |
4,569.355 |
|
Dividend
received |
7240.298 |
6,508.493 |
|
Net
income tax (paid) / refunds related to investment activities |
-9890.492 |
-2,002.145 |
|
Net
cash (used in) investing activities |
28736.918 |
272.448 |
|
Cash
flows from financing activities |
|
|
|
Buy back of equity shares (including
Premium & buyback tax) |
-27,534.082 |
- |
|
Dividends
paid |
- |
-7,338.370 |
|
Net
cash provided by/ (used in) by financing activities |
-27,534.082 |
-7,338.370 |
|
Net
increase in cash and cash equivalents |
291.701 |
-1,912.757 |
|
Cash
and cash equivalents at the beginning of the year |
190.174 |
2,102.931 |
|
Cash
and cash equivalents at the end of the year |
481.875 |
190.174 |
Summary
of the Cash Flow Statement for the years 2025 and 2024:
In 2025, the company reported a profit before tax of ₹67,751 thousand,
much higher than ₹17,167
thousand in 2024. However, after adjusting for non-cash items
like depreciation of ₹1,318
thousand, interest income of ₹3,619 thousand, dividend income of ₹7,240 thousand, and
a large gain on sale of investments of ₹55,742
thousand, the operating profit before working capital changes
dropped to ₹2,467
thousand, lower than ₹7,307
thousand in 2024. Changes in working capital added little
support, and after tax payments of ₹1,566
thousand, the company ended with a negative operating cash flow of ₹911
thousand in 2025, compared to a positive ₹5,153 thousand in 2024. This
shows weaker cash generation from core business despite higher profits.
Cash
Flow from Investing Activities
Investing activities gave a strong boost in 2025, with a net inflow of ₹28,737 thousand,
compared to a modest ₹272
thousand in 2024. The company earned cash mainly from the sale of long-term investments worth
₹69,649 thousand, along with interest income of ₹3,619 thousand and dividend income of ₹7,240 thousand.
On the outflow side, it spent ₹855
thousand on fixed assets, ₹71,314 thousand towards fixed deposits,
and ₹9,890 thousand
on investment-related taxes. Despite these outflows, the huge proceeds from
selling investments made investing activities the main source of cash.
Financing activities saw a heavy cash outflow of ₹27,534 thousand in
2025, mainly due to a share
buyback including premium and taxes. In comparison, the outflow
was ₹7,338 thousand
in 2024, mostly because of dividend payments. This shows the company used a
large amount of cash to return money to shareholders rather than retaining it
for operations or growth.
Overall, the company recorded a small net increase in cash of ₹292 thousand
in 2025, compared to a decrease
of ₹1,913 thousand in 2024. The opening balance of cash was ₹190 thousand, and
after all flows, the closing balance stood at ₹482 thousand in 2025.
|
Particulars |
2025 |
2024 |
|
Current
Ratio |
0.32 |
0.63 |
|
Return
on Equity |
0.18 |
0.04 |
|
Trade
receivables turnover |
13.12 |
13.88 |
|
Trade
payables turnover |
476.54 |
529.22 |
|
Net
capital turnover |
-2.03 |
-3.68 |
|
Net
Profit ratio |
2.59 |
0.49 |
|
Return
on capital employed |
0.22 |
0.05 |
|
Return
on Investment (quoted) |
0.06 |
1.03 |
|
Return
on Investment (un-quoted) |
0.03 |
0.05 |
2025: 0.32 | 2024: 0.63
The current ratio has declined from 0.63 to 0.32. This means the company has
fewer short-term assets compared to its short-term liabilities, which shows weak liquidity. The
company may face challenges in paying immediate obligations.
Return
on Equity (ROE)
2025: 18% | 2024: 4%
ROE has improved sharply, showing that the company generated much better
returns for shareholders in 2025 compared to last year. This reflects stronger
profitability and better use of equity capital.
Trade
Receivables Turnover Ratio
2025: 13.12 | 2024: 13.88
The ratio is almost stable but has fallen slightly. It means the company is
collecting payments from customers at nearly the same speed as last year. A
slight dip suggests collections are a bit slower.
Trade
Payables Turnover Ratio
2025: 476.54 | 2024: 529.22
This ratio remains extremely high, though it has dropped slightly. A high
payable turnover means the company is paying its suppliers very quickly. While
this shows prompt payments, it also means less cash is being retained for other
needs.
Net
Capital Turnover Ratio
2025: -2.03 | 2024: -3.68
The ratio is negative, though it has improved slightly. A negative value
suggests the company is not effectively using its working capital to generate
sales, possibly due to negative
working capital or excessive liabilities.
Net
Profit Ratio
2025: 2.59% | 2024: 0.49%
This has improved significantly, meaning the company earned a much higher
profit margin on sales in 2025. This reflects better cost control and higher profitability.
Return
on Capital Employed
2025: 22% | 2024: 5%
ROCE has increased sharply, showing that the company is using its capital more
efficiently to generate profits. This is a strong sign of better performance in
2025 compared to 2024.
Return
on Investment
2025: 0.06% | 2024: 1.03%
The return on quoted investments (like shares or marketable securities) has
dropped significantly. This means the company earned very little income from
its market investments in 2025.
Return
on Investment
2025: 0.03% | 2024: 0.05%
Returns from unquoted investments (like private equity, bonds, or unlisted
shares) have also fallen slightly. This shows that income from these
investments was very low in both years.
