Bombay Gas Company Limited (Bombay Gas ) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
Bombay Gas Company Limited

Bombay Gas Company Limited Standalone Balance Sheet (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Shareholder’s funds
Share capital	692.05	800.02
Reserves and surplus	23,131.97	22,166.97
Non-current liabilities
Other long term liabilities	7.14	7.14
Long-term provisions	273.20	239.29
Current liabilities
Short-term borrowings	375.00	375.00
Total outstanding dues of creditors other than Micro, Small and Medium enterprises	23.28	16.84
Other current liabilities	191.89	190.99
Short-term provisions	33.78	32.88
Total	24,728.31	23,829.13
Non-current assets
Property, Plant & Equipment	27.54	23.22
Non-current investments	20,897.36	19,982.05
Deferred tax assets (net)	83.23	74.61
Long-term loans and advances	173.87	130.15
Other - non current assets	340.55	489.37
Current assets
Inventories	190.45	215.81
Cash and cash equivalents	2,694.87	2,636.27
Short-term loans and advances	14.44	13.64
Other current assets	306.00	264.01
Total	24,728.31	23,829.13

Bombay Gas Company Limited Standalone Profit & Loss Statement (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Revenue from operations	1,720.67	26,581.69
Other income	-	5.81
Total Income	1,720.67	26,587.50
Expenses
Purchase of stock-in-trade	-	0.92
Changes in inventories of stock-in-trade	25.36	10.32
Employee benefits expenses	289.72	287.24
Finance costs	19.83	11.18
Depreciation and amortization expenses	4.36	1.98
Operating and other expenses	331.17	2,512.73
Total Expenses	670.44	2,824.37
Profit /(Loss) before exceptional items and tax	1,050.23	23,763.13
Exceptional Gain/(Loss) for the year	98.96	-
Profit /(Loss) before tax for the year	1,149.19	23,763.13
Current tax	305.00	5,469.00
Deferred tax	-8.62	-5.42
Short/ (Excess) provision for tax for earlier years	-8.34	0.12
Profit / (Loss) after tax for the year	861.15	18,299.43
Earnings per equity share (Basic & Diluted)	12.18	228.74

Bombay Gas Company Limited Standalone Cash Flow Statement (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Cash Flow from Operating Activities
Net Profit / (Loss) before tax	1,149.19	23,763.13
Adjustment for :
Depreciation and amortisation charge	4.36	1.98
Profit on sale of Property, Plant and Equipment	-99.96	4.06
Interest on Income Tax refund	-	1.33
Finance Cost	19.68	-6.02
Contingent provision for standard assets	-	-408.87
Other non-cash items	-0.18	-
Operating Cash Profit before Working Capital Changes	1,073.09	23,355.61
Adjustment for :
(Increase) / decrease changes in inventories	25.35	10.33
(Increase) / decrease changes in trade receivables	-	16.16
(Increase) / decrease in other current & non current Assets	106.84	-677.15
(Increase) / decrease in loans and advances	10.73	5,011.73
Increase / (decrease) in trade payables	6.77	8.13
Increase / (decrease) in current & non current liabilities	0.90	-104.43
Increase / (decrease) in provisions	34.81	28.27
Cash Generated from Operations	1,258.50	27,648.64
Taxes (Paid) / Refund	-352.09	-5,434.32
Net Cash (used) / from Operating Activities	906.41	22,214.32
Cash Flow from Investing Activities
Purchase of Property, Plant and equipment	-8.69	-0.33
Proceeds from of Property, Plant and equipment	100.00	-4.06
Purchase of Investment	-4,278.67	-48,474.42
Proceeds from of Sale of Investment	3,363.34	29,295.83
Net Cash (used) / from Investing Activities	-824.02	-19,182.98
Cash Flow from Financing Activities
Short term loan repaid	-	-400.00
Finance Cost	-19.68	-
Amount paid to shareholder on Capital Reduction	-4.11	-
Net Cash (used) / from Financing Activities	-23.80	-400.00
Net Increase / (decrease) in Cash and Cash equivalents	58.59	2,631.35
Opening Cash and Cash equivalents	2,636.27	4.92
Closing Cash and Cash equivalents	2,694.87	2,636.27

Here is a summary of the Cash Flow Statement for the years 2025 and 2024:

Operating Activities:

In FY 2025, the company generated a net cash inflow of ₹906.41 lakhs from operations, driven by a profit before tax of ₹1,149.19 lakhs and favorable working capital changes, especially in other assets and loans. After adjusting for depreciation, finance cost, and profit on asset sales, operating cash profit stood at ₹1,073.09 lakhs. Compared to the high ₹22,214.32 lakhs inflow in FY 2024, this year shows normalized operations, possibly indicating one-off items in the previous year.

Investing Activities:

The company incurred a net outflow of ₹824.02 lakhs in FY 2025, mainly due to investment purchases (₹4,278.67 lakhs), partially offset by investment sales (₹3,363.34 lakhs) and asset sales (₹100 lakhs). Capital expenditure remained minimal. This is significantly lower than the ₹19,182.98 lakhs outflow in FY 2024, reflecting more conservative investment activity this year.

Financing Activities:

Net cash outflow from financing stood at ₹23.80 lakhs, including finance cost (₹19.68 lakhs) and capital reduction payout (₹4.11 lakhs). Unlike FY 2024, which saw a loan repayment of ₹400 lakhs, FY 2025 involved no major financing movements, indicating limited reliance on external funding.

Net Cash Position:

Overall, the company recorded a net cash increase of ₹58.59 lakhs in FY 2025, ending with a strong closing balance of ₹2,694.87 lakhs. While lower than FY 2024’s ₹2,631.35 lakhs rise, the stable cash reserves suggest sound liquidity and efficient fund management.

Financial Ratios of Bombay Gas Company Limited

Particulars	2025	2024
Current ratio	5.14	5.08
Debt-equity ratio	0.02	0..02
Debt service coverage ratio	2.36	48.82
Return on Equity Ratio	3.68%	132.44%
Inventory/Stock turnover ratio	0.12	0.05
Trade payables turnover ratio	16.51	196.78
Net capital turnover ratio	0.05	0.04
Net profit ratio	50.05%	68.84%
Return on Capital employed	4.85%	102.18%
Return on investment	16.07%	15.90%

Here is a summary of the financial ratios for Bombay Gas Company Limited for the year 2025 and 2024:

Current Ratio (2025: 5.14 | 2024: 5.08):
The current ratio measures a company 's ability to pay its short-term liabilities with its short-term assets. In both years, the ratio is above 5. This means that for every 1 unit of liability, the company has over 5 units of current assets. The ratio has slightly increased in 2025 compared to 2024, showing a small improvement in short-term financial strength.

Debt-Equity Ratio (2025: 0.02 | 2024: 0.02):
This ratio indicates the proportion of debt to shareholders ' equity. In both years, the value is 0.02, which means that for every 1 unit of equity, there are 0.02 units of debt. The ratio is unchanged, showing that the company’s capital structure in terms of debt and equity remained stable over the two years.

Debt Service Coverage Ratio (2025: 2.36 | 2024: 48.82):
This ratio shows how many times the company can cover its debt service (interest and principal payments) from its operating profit. In 2025, the company could cover its debt service 2.36 times. In 2024, it could cover it 48.82 times. This shows a significant decline in the company’s ability to service debt in 2025 compared to 2024.

Return on Equity (ROE) (2025: 3.68% | 2024: 132.44%):
ROE measures how much profit the company generates with the money invested by shareholders. In 2025, the company earned a return of 3.68% on equity. In 2024, the return was much higher at 132.44%. The ratio has decreased significantly from 2024 to 2025.

Inventory/Stock Turnover Ratio (2025: 0.12 | 2024: 0.05):
This ratio indicates how many times the company sold and replaced its inventory during the year. In 2025, the inventory turned over 0.12 times, while in 2024, it turned over 0.05 times. The increase means the company sold or used inventory more frequently in 2025 than in 2024.

Trade Payables Turnover Ratio (2025: 16.51 | 2024: 196.78):
This ratio shows how often the company paid off its suppliers during the year. In 2025, the company settled its trade payables 16.51 times, while in 2024, it did so 196.78 times. This indicates a significant decrease in payment frequency to suppliers in 2025 compared to 2024.

Net Capital Turnover Ratio (2025: 0.05 | 2024: 0.04):
This ratio measures how efficiently the company uses its working capital to generate revenue. In 2025, the company generated 0.05 units of revenue for every 1 unit of net working capital, compared to 0.04 in 2024. The slight increase indicates a small improvement in efficiency.

Net Profit Ratio (2025: 50.05% | 2024: 68.84%):
This ratio shows how much net profit the company earns from its total revenue. In 2025, the company kept 50.05% of its revenue as profit, while in 2024, it retained 68.84%. This indicates a decrease in profit margin in 2025.

Return on Capital Employed (ROCE) (2025: 4.85% | 2024: 102.18%):
ROCE measures the return earned on the total capital used in the business. In 2025, the company earned a 4.85% return on capital employed, compared to 102.18% in 2024. This shows a large drop in how effectively the company used its capital.

Return on Investment (ROI) (2025: 16.07% | 2024: 15.90%):
This ratio shows the percentage return earned on total investments. The ROI improved slightly from 15.90% in 2024 to 16.07% in 2025, indicating a small gain in investment performance.