| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Bofa Securities India Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Financial
Assets |
|
|
|
Cash
and cash equivalents |
30,030 |
31,846 |
|
Bank
balance other than cash and cash equivalents |
22,772 |
14,995 |
|
Trade
Receivables |
649 |
26,377 |
|
Other
Receivables |
149 |
101 |
|
Other
financial assets |
4,503 |
17,349 |
|
Non-Financial
Assets |
|
|
|
Current
Tax assets (net) |
1,404 |
1,424 |
|
Deferred
tax assets (net) |
417 |
334 |
|
Property,
Plant and equipment |
235 |
300 |
|
Capital
work in progress |
731 |
22 |
|
Intangible
assets under development |
14 |
1 |
|
Intangible
assets |
12 |
7 |
|
Right
of use assets |
612 |
725 |
|
Other
non-financial assets |
78 |
77 |
|
Total
Assets |
61,606 |
93,558 |
|
Financial
Liabilities |
|
|
|
Trade
Payables: |
|
|
|
Total
outstanding dues of micro enterprises and small enterprises |
0 |
1 |
|
Total
outstanding dues of creditors other than micro enterprises and small
enterprises |
1,218 |
26,345 |
|
Other
Payables |
358 |
228 |
|
Lease
liabilities |
725 |
850 |
|
Other
financial liabilities |
12,036 |
23,940 |
|
Non-Financial
Liabilities |
|
|
|
Provisions |
457 |
466 |
|
Other
non-financial liabilities |
223 |
528 |
|
Equity |
|
|
|
Equity
share capital |
232 |
232 |
|
Other
equity |
46,357 |
40,968 |
|
Total
liabilities and Equity |
60,606 |
93,558 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue
from operations |
9,042 |
9,201 |
|
Other
income |
3,063 |
2,636 |
|
Total
income |
12,105 |
11,837 |
|
Expenses |
|
|
|
Finance
costs |
47 |
56 |
|
Fees
and Commission expenses |
308 |
254 |
|
Employee
benefit expenses |
2,124 |
2,293 |
|
Depreciation,
amortisation and impairment |
340 |
329 |
|
Other
expenses |
1,953 |
1,210 |
|
Total
Expenses |
4,772 |
4,142 |
|
Profit
Before tax |
7,333 |
7,695 |
|
Current
tax |
1,897 |
1,989 |
|
Provision
for tax for earlier years (net) |
10 |
-2 |
|
Deferred
tax |
-81 |
-32 |
|
Profit
for the year |
5,507 |
5,740 |
|
Other
comprehensive income |
|
|
|
Remeasurement
(loss)/gain on net defined benefit plans |
-9 |
17 |
|
Income
tax relating to above |
2 |
-4 |
|
Other
comprehensive income for the year |
-7 |
13 |
|
Total
comprehensive income for the year |
5,500 |
5,753 |
|
Earnings
per share |
|
|
|
Basic
and diluted |
237.84 |
247.91 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash
flows from used in operating activities |
|
|
|
Profit
before tax |
7,333 |
7,695 |
|
Adjustments
for: |
|
|
|
Interest
income on bank deposits |
-2,986 |
-2,555 |
|
Depreciation,
amortization and impairment |
340 |
329 |
|
Gratuity |
-10 |
1 |
|
Compensated
absences |
-8 |
25 |
|
Finance
costs |
47 |
56 |
|
Equity
settled share-based expense |
247 |
320 |
|
Operating
profit before changes in operating assets and liabilities |
4,963 |
5,871 |
|
Adjusted
for: |
|
|
|
Decrease/
(Increase) in other bank balances |
00 |
4,397 |
|
(Increase)
/ Decrease in trade receivables |
25,728 |
-26,198 |
|
Decrease
in other receivables |
-48 |
1 |
|
Increase
in other Right-of-use assets |
-119 |
-64 |
|
(Increase)
/ Decrease in other financial assets |
13,244 |
-16,902 |
|
Decrease
/ (Increase) in other non-financial assets |
-1 |
7 |
|
Increase
/ (Decrease) in trade payables |
-25,127 |
26,065 |
|
Increase
/ (Decrease) in other payables |
130 |
17 |
|
Increase
in lease liabilities |
119 |
62 |
|
Increase
/ (Decrease) in other financial liabilities |
-11,904 |
11,024 |
|
Increase
/ (Decrease) in other non-financial liabilities |
-305 |
407 |
|
Cash
generated from/ (used in) operating activities |
6,680 |
4,687 |
|
Direct taxes (paid), net |
-1,887 |
-2,090 |
|
Net
cash generated from/ (used in) operating activities |
4,793 |
2,597 |
|
Cash
flows from investing activities |
|
|
|
Placement of bank deposits |
-38,378 |
-46,977 |
|
Proceeds
from bank deposit |
30,602 |
48,425 |
|
Interest
received on investment in bank deposits |
2,586 |
2,541 |
|
Purchase
of property, plant and equipment including movement in capital work in
progress |
-758 |
-47 |
|
Purchase
of intangible assets |
-12 |
- |
|
Net
cash generated from investing activities |
-5,960 |
3,942 |
|
Cash flows from financing activities |
|
|
|
Repayment of Lease Liability |
-244 |
-199 |
|
Interest
expense on lease liabilities |
-47 |
-56 |
|
Equity
- settled share-based payment recharged |
-358 |
-227 |
|
Net
cash used in financing activities |
-649 |
-482 |
|
Net
Increase in cash and cash equivalents |
-1,816 |
6,057 |
|
Cash
and cash equivalents as at the beginning of the year |
31,846 |
25,789 |
|
Cash
and cash equivalents as at the end of the year |
30,030 |
31,846 |
|
Net Increase in cash and cash equivalents |
-1,816 |
6,057 |
Summary of
the Cash Flow Statement for the years 2025 and 2024:
Cash Flows from Operating
Activities
In
FY 2025, the company generated a net operating cash inflow of ₹4,793 million, a significant
improvement compared to ₹2,597 million
in FY 2024. Despite a decline in profit before tax from ₹7,695 million to ₹7,333
million, cash generation strengthened primarily due to favorable working
capital movements. A sharp reduction in trade receivables (₹25,728 million inflow) and other financial assets (₹13,244 million inflow) helped boost
operating cash. However, these were partially offset by a substantial decrease
in trade payables (₹25,127 million
outflow) and a reduction in other financial liabilities (₹11,904 million outflow). The company
also paid ₹1,887 million in direct
taxes, slightly lower than the ₹2,090
million paid last year. Overall, stronger cash conversion despite lower
profitability indicates efficient receivable collections but also highlights
reduced reliance on trade payables.
Cash Flows from Investing
Activities
Investing
activities in FY 2025 resulted in a net
outflow of ₹5,960 million, reversing the positive inflow of ₹3,942 million seen in FY 2024. The
company placed a higher quantum of funds in bank deposits (₹38,378 million) than it withdrew (₹30,602 million), reflecting a conservative approach to liquidity
management. Interest income on these deposits contributed ₹2,586 million, marginally up from the previous year. On the
capital expenditure side, investment in property, plant, and equipment
increased significantly to ₹758 million
(vs. only ₹47 million last year),
while a small amount (₹12 million)
was allocated toward intangible assets. The overall movement indicates a shift
toward reinvestment and reserve building, though it temporarily dampened cash
availability.
Cash Flows from Financing
Activities
Financing
activities continued to show an outflow
of cash, with a net usage of ₹649
million in FY 2025, slightly higher than the ₹482 million outflow in FY 2024. The outflow was primarily due to
repayment of lease liabilities (₹244
million) and interest expenses on leases (₹47 million), consistent with prior years. Additionally, there was
a higher recharge of equity-settled share-based payments (₹358 million) compared to ₹227
million last year, which further weighed on financing cash flows. The
absence of any significant debt-raising or equity infusion suggests that the
company is self-financing its operations without external reliance, though this
also limits financing-driven inflows.
Net Movement in Cash and
Cash Equivalents
Overall,
the company witnessed a net cash outflow
of ₹1,816 million in FY 2025, contrasting with a healthy inflow of ₹6,057 million in FY 2024. This decline
was largely driven by higher investments in bank deposits and capital assets,
despite stronger operating cash flows. Cash and cash equivalents at year-end
stood at ₹30,030 million, slightly
lower than the ₹31,846 million held
at the beginning of the year. While liquidity remains robust, the decline
suggests a strategic redeployment of cash toward investments and long-term
assets rather than accumulation.
