| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Bombay Swadeshi Stores Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Equity |
|
|
|
Equity share capital |
0.99 |
0.99 |
|
Reserve & surplus |
24.35 |
15.63 |
|
Non current liability |
|
|
|
Long term provisions |
1.04 |
0.96 |
|
Current liabilities |
|
|
|
Short term borrowing |
11.71 |
11.00 |
|
Trade payables |
1.36 |
1.20 |
|
Short term Provisions |
0.76 |
0.72 |
|
Other current liabilities |
3.54 |
2.38 |
|
Total equity and liabilities |
43.74 |
32.87 |
|
Non-current assets |
|
|
|
Plant, property and equipment |
3.17 |
2.48 |
|
Intangible assets |
0.05 |
0.06 |
|
Capital work in progress |
- |
0.02 |
|
Non current investment |
0.05 |
0.05 |
|
Deferred tax assets |
0.94 |
0.93 |
|
Other non current assets |
8.04 |
3.55 |
|
Current assets |
|
|
|
Inventories |
19.80 |
16.63 |
|
Trade receivables |
0.42 |
0.32 |
|
Cash and cash equivalent |
2.78 |
2.87 |
|
Short term loans and advances |
2.74 |
2.42 |
|
Other current assets |
5.75 |
3.55 |
|
Total |
43.74 |
32.87 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
88.77 |
83.10 |
|
Other Income |
0.15 |
0.13 |
|
Total Income |
88.92 |
83.23 |
|
Expenses |
|
|
|
Purchase of stock in trade |
46.02 |
44.18 |
|
Changes in inventories |
-3.17 |
-4.43 |
|
Employee benefit expense |
9.78 |
9.59 |
|
Financial costs |
0.01 |
0.01 |
|
Depreciation expense |
0.90 |
0.71 |
|
Other expenses |
23.56 |
20.67 |
|
Total Expenses |
77.10 |
69.73 |
|
Profit before tax |
11.82 |
13.50 |
|
Provisions for tax |
3.11 |
1.19 |
|
Deferred tax |
-0.01 |
2.38 |
|
Adjustment of tax relating to earlier years |
-0.01 |
- |
|
Profit/ Loss after tax for the period |
8.72 |
9.92 |
|
Earning per share |
|
|
|
Basic |
17.65 |
20.09 |
|
Diluted |
17.65 |
20.09 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit/(loss) Before Tax and extraordinary
items |
11.82 |
13.50 |
|
Depreciation |
0.90 |
0.71 |
|
Loss on sale/discard of
PPE |
0.05 |
0.02 |
|
Interest received |
-0.01 |
-0.01 |
|
Working
capital adjustments: |
|
|
|
Trade payables |
0.16 |
-0.77 |
|
Other current
liabilities |
1.15 |
0.54 |
|
long term provisions |
0.08 |
0.13 |
|
Short term provisions |
0.04 |
0.29 |
|
Inventories |
-3.17 |
-4.43 |
|
Other non current
assets |
-4.49 |
0.54 |
|
Short term loans and
advances |
-0.32 |
-0.63 |
|
Other current assets |
-2.21 |
-1.59 |
|
Trade and other
receivables |
-0.11 |
-0.02 |
|
Cash
generated from operation |
3.90 |
8.28 |
|
Income tax paid |
-3.11 |
-1.19 |
|
Net cashflow from operating activities |
0.80 |
7.09 |
|
Cash Flow from Investing Activities |
|
|
|
Purchase of assets |
-1.62 |
-1.21 |
|
Interest received |
0.01 |
0.01 |
|
Proceeds from sale of investment |
- |
2.95 |
|
Proceeds from discard of PPE |
- |
-0.01 |
|
Net Cash from / (used in) Investing Activities |
-1.61 |
1.75 |
|
Cash Flow from Financing Activities |
|
|
|
(receipts)/Repayment of borrowing |
0.71 |
-9.82 |
|
Net Cash from/(used in) Financing Activities |
0.71 |
-9.82 |
|
Net Increase/decrease in Cash & cash
equivalents |
-0.10 |
-0.98 |
|
Cash and cash equivalents at the beginning of the
year |
2.65 |
3.64 |
|
Cash and cash equivalents at the end of the year |
2.55 |
2.65 |
Summary
of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating Activities
The net cash generated from operating activities dropped
sharply from ₹7.09 crores in 2024 to just ₹0.80 crores in 2025. Although
depreciation increased slightly (₹0.90 crores vs ₹0.71 crores), the decline in
operating cash flow is largely due to significant increases in working capital
outflows, including inventories (-₹3.17 crores), other non-current assets
(-₹4.49 crores), and other current assets (-₹2.21 crores). Net profit before
tax decreased from ₹13.50 crores to ₹11.82 crores, contributing to the lower
cash generation. Income tax payments also rose from ₹1.19 crores to ₹3.11
crores, further reducing operating cash inflows. Overall, operational efficiency
in converting profits to cash has weakened significantly.
Cash Flow from Investing Activities
Investing activities shifted from a net inflow of ₹1.75
crores in 2024 to a net outflow of ₹1.61 crores in 2025. The company made
higher purchases of assets (₹1.62 crores vs ₹1.21 crores) and did not receive
proceeds from investments as it had in 2024 (₹2.95 crores in 2024 vs ₹0 in
2025). Interest received remained negligible. This indicates increased
investment in assets but reduced liquidity inflows from divestments, reflecting
a more capital-intensive approach this year.
Cash Flow from Financing Activities
Financing activities moved from a net outflow of ₹9.82
crores in 2024 to a net inflow of ₹0.71 crores in 2025. This is primarily due
to the receipt of borrowings in 2025, compared to significant repayment of
borrowings in 2024. The change reflects a strategic shift in funding, where the
company relied on new borrowings rather than reducing debt. This inflow
partially offsets the negative operating and investing cash flows.
Net Increase/Decrease in Cash & Cash
Equivalents
The cash balance decreased slightly by ₹0.10 crores in 2025, compared to a larger decline of ₹0.98 crores in 2024. The closing cash balance is ₹2.55 crores, slightly lower than the previous year. Despite limited operating cash generation and investing outflows, financing inflows helped stabilize cash levels, indicating cautious liquidity management to maintain a comfortable cash buffer.
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Current ratio |
1.81 |
1.69 |
|
Debt equity ratio |
0.46 |
0.66 |
|
Return on equity |
41.56% |
85.12% |
|
Inventory turnover
ratio |
4.87 |
5.76 |
|
Trade Account
receivables ratio |
239.31 |
269.50 |
|
Trade Account payables
ratio |
33.52 |
25.07 |
|
Net capital turnover
ratio |
6.28 |
7.92 |
|
Net profit ratio |
9.82% |
11.94% |
|
Return on capital employed |
31.91% |
48.88% |
Summary of Financial Ratio for the year 2025
and 2024.
Current Ratio
The current ratio improved from 1.69 in 2024 to 1.81 in
2025, indicating a stronger short-term liquidity position. This suggests that
the company has increased its ability to meet current liabilities with current
assets. The improvement reflects better working capital management and provides
a comfortable liquidity cushion.
Debt-Equity Ratio
The debt-equity ratio declined from 0.66 to 0.46,
showing a significant reduction in leverage. This indicates that the company is
relying less on borrowed funds and strengthening its equity base. Lower
financial risk and reduced interest obligations enhance the company’s financial
stability and creditworthiness.
Return on Equity
ROE dropped sharply from 85.12% in 2024 to 41.56% in
2025. Although still relatively high, this significant decline suggests reduced
efficiency in generating returns for shareholders. The fall may be due to lower
profits or an increase in equity capital, indicating that the company’s
profitability relative to equity has weakened.
Inventory Turnover Ratio
The inventory turnover ratio decreased from 5.76 to
4.87, indicating slower movement of inventory. This suggests that goods are
being sold at a slower pace, which could lead to higher holding costs and
potential inefficiencies in inventory management.
Trade Account Receivables Ratio
The trade receivables ratio declined from 269.50 to
239.31. Although still very high, the decrease indicates a slight slowdown in
the collection of receivables. This may impact liquidity, though the company
still demonstrates strong credit recovery efficiency overall.
Trade Account Payables Ratio
The trade payables ratio increased from 25.07 to 33.52,
indicating that the company is taking less time to pay its suppliers. This
reflects improved payment discipline and possibly stronger supplier
relationships, though it may reduce the benefit of extended credit periods.
Net Capital Turnover Ratio
The net capital turnover ratio decreased from 7.92 to
6.28, suggesting reduced efficiency in using working capital to generate sales.
This decline indicates that the company is generating lower revenue per unit of
working capital, pointing to potential inefficiencies in resource utilization.
Net Profit Ratio
The net profit ratio fell from 11.94% to 9.82%,
reflecting a decline in profitability. This indicates that the company is
earning less profit per unit of sales, possibly due to rising costs or pricing
pressures. The decrease highlights the need for better cost control and margin
management.
Return on Capital Employed
ROCE declined significantly from 48.88% to 31.91%,
indicating reduced efficiency in generating returns from total capital
employed. Although still at a healthy level, the drop suggests that the
company’s overall operational performance and capital utilization have weakened
compared to the previous year.
