Camac Commercial Company Limited (Camac Commercial) Return Comparision with Primex 40 Index

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

Camac Commercial Company Limited Consolidated Balance Sheet (Rs. in Lakh)

Particulars	31-03-2025	31-03-2024
Financial Assets
Cash and cash equivalents	3.94	4.74
Bank Balance other than Cash and cash equivalents	38.16	310.25
Investments	4,51,068.44	3,74,624.08
Other Financial Assets	18.19	37.44
Non-Financial Assets
Current tax assets (Net)	8.37	25.09
Deferred tax assets (Net)	2.99	3.06
Property, Plant and Equipment	0.04	0.12
Other Non-financial assets	310.97	314.93
Total Assets	4,51,451.10	3,75,319.71
Financial Liabilities
Payables
Total Outstanding dues of creditors other than Micro and Small Enterprises	8.70	1.45
Non-Financial Liabilities
Provisions	11.72	11.97
Deferred tax liabilities (Net)	35,129.18	47,657.16
Other Non-financial liabilities	3.17	3.39
Equity
Equity Share Capital	88.28	88.28
Other Equity	4,16,210.05	3,27,557.46
Total Liabilities and Equity	4,51,451.10	3,75,319.71

Camac Commercial Company Limited Consolidated Profit & Loss Account (Rs. in Lakh)

Particulars	31-03-2025	31-03-2024
Other Income
Interest Income	56.37	142.13
Net gain on Fair Value Change	269.10	153.98
Other	0.69	0.21
Total Revenue	326.16	296.32
Expenses
Employees Benefit Expenses	51.26	43.22
Finance Costs	-	1.66
Depreciation and Amortization Expenses	0.08	0.23
Other Expenses	21.02	158.32
Total Expenses	72.36	203.43
Profit/(Loss) before share of Profit/(Loss) of the Associates	253.80	92.89
Share in Profit/(Loss) of Associates (Net)	515.18	(1,020.51)
Profit before Tax	768.98	(927.62)
Current Tax	35.43	-
Deferred tax	(0.23)	(0.59)
Net Profit / (Loss) for the period	733.78	(927.03)
Other Comprehensive Income (OCI)
Items that will not be reclassified to profit or Loss:
Fair value changes in Equity instruments through OCI	36,874.32	(889.85)
Less: Deferred tax effect on above	12,495.24	(4,032.58)
Profit on sale of Equity Instruments through OCI	298.68	28.80
Less: Current tax effect on above	(42.53)	-
Remeasurement of the defined benefit plans	1.20	(1.99)
Less: Deferred tax effect on above	(0.30)	0.50
Share in OCI of associates that will not be reclassified to profit & loss	40,235.70	(4,415.78)
Items that will be reclassified to profit or Loss:
Fair value changes in Debt instruments through OCI	28.12	105.80
Less: Reclassified to profit & Loss from OCI on sale	(170.07)	(153.98)
Less: Deferred tax effect on above	32.74	7.01
Share in OCI of associates that will be reclassified to profit & loss	(250.81)	19.81
Total Comprehensive Income for the period	90,236.07	(10,259.29)
Earning per Equity Share (EPS)
Basic EPS (in Rs.)	83.12	(105.01)
Diluted EPS (in Rs.)	83.12	(105.01)

Camac Commercial Company Limited Consolidated Cash Flow Statement (Rs. in Lakh)

Particulars	31-03-2025	31-03-2024
Cash Flow from Operating Activities
Profit/(Loss) before share of Profit/(Loss) of the Associates	253.80	92.89
Adjustments For:
(Gain)/Loss on Sale of Investment in Debt Mutual Funds	(170.07)	(153.98)
Profit on Sale of investment in Equity share of associates	(99.03)	-
Interest on Investments in Bonds, Debentures & Deposit	(46.82)	(115.95)
Premium (net of Discount) on Bonds Amortised	(0.92)	(0.34)
Interest on Fixed Deposits with Bank	(8.63)	(25.84)
Interest expenses on Loan (short term)	-	1.66
Provision for Leave Encashment and Gratuity	1.23	2.59
Depreciation	0.08	0.23
Operating Profit/(Loss) before Working Capital Charges	(70.36)	(198.74)
Working Capital adjustments:
(Increase)/ Decrease in Other Non-Financial Assets	3.96	(312.39)
Leave Encashment paid	(0.29)	-
(Increase)/ Decrease in Other Payables	7.25	(3.45)
(Increase)/ Decrease in Other Non-Financial Liabilities	(0.22)	0.39
Cash generated from/ (used in) Operating Activities	(59.66)	(514.19)
Less: Income Tax Paid (net of refund)	(63.30)	(14.32)
Net Cash Flow (Used in)/ Generated from Operating Activates	(122.96)	(528.51)
Cash Flow from Investing Activities
Interest received (with TDS) on Deposits and Bonds	76.77	159.26
Proceeds from Maturity of Investments in Bonds & Deposits	250.00	1,000.00
Proceeds on maturity of Fixed Deposits from Bank	310.25	82.04
Fixed Deposits made with Bank	(38.16)	(310.25)
Investments in Equity and Debt Mutual Funds	(657.75)	(1,283.00)
Investments in Equity Shares	(1,977.76)	(920.03)
Proceeds from Sale of Equity Shares (net of expenses)	1,022.41	66.16
Proceeds from Sale/redemption of Debt Mutual Funds	1,136.40	1,112.46
Net Cash Flow (Used in)/ Generated from Investing Activities	122.16	(93.36)
Cash Flow from Financing Activities
Receipt of Short-term loan	-	319.00
Repayment of Short-term loan	-	(319.00)
Interest (with TDS) paid on Short term loan	-	(1.66)
Net Cash Flow (Used in)/ Generated from Financing Activities	-	(1.66)
Net Changes in Cash and cash equivalents during the year	(0.80)	(623.53)
Cash and cash equivalents at beginning of the year	4.74	628.27
Cash and cash equivalents at the end of the year	3.94	4.74

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

Cash Flow from Operating Activities

In the financial year ending 31st March 2025, the company had a negative operating cash flow of ₹122.96 lakhs, which is an improvement compared to the previous year 's larger outflow of ₹528.51 lakhs. Although the company reported a profit before tax of ₹253.80 lakhs, this was heavily reduced by gains on sale of investments and high interest income, which together turned the operating profit negative after adjustments.

Cash Flow from Investing Activities

The company had a positive cash inflow of ₹122.16 lakhs from investing activities in 2025, a turnaround from the outflow of ₹93.36 lakhs in 2024. This improvement came mainly from proceeds received on sale or redemption of debt mutual funds (₹1,136.40 lakhs) and equity shares, which offset fresh investments in equity shares and mutual funds.

Cash Flow from Financing Activities

There was no major financing activity in 2025, unlike the previous year where the company had borrowed and repaid a short-term loan and paid related interest. Hence, the financing cash flow remained almost nil this year.

Cash and cash equivalents

Overall, the company saw a small decrease in cash by ₹0.80 lakhs during 2025, compared to a large drop of ₹623.53 lakhs in the previous year. The closing cash balance slightly reduced from ₹4.74 lakhs to ₹3.94 lakhs, showing stable but low liquidity by year-end.

Camac Commercial Company Limited Financial Ratios

Particulars	2025	2024
Current Ratio	8.86	127.20
Return on Net Worth (in %)	2.87	1.31

Here is a summary of the Financial Ratios for the years 2025 and 2024:

Current Ratio

The current ratio fell sharply from 127.20 in 2024 to 8.86 in 2025. Although much lower, 8.86 still shows strong liquidity, meaning the company comfortably covers its short-term liabilities. The drop suggests it may have used some current assets or taken on more short-term debts.

Return on Net Worth

The return on net worth improved from 1.31% in 2024 to 2.87% in 2025. This means the company generated higher profits from shareholders’ equity in 2025 compared to the previous year. While the percentage is still modest, the growth shows better use of shareholders’ funds and a positive trend in profitability.