| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Carbo Ceramics Limited |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Non - Current Assets |
|
|
|
Investments |
23.99 |
18.59 |
|
Other
Financial Assets |
4.79 |
4.24 |
|
Non-Current
Tax Assets (Net) |
0.01 |
- |
|
Other
Non-Current Assets |
0.37 |
0.37 |
|
Current Assets |
|
|
|
Investments |
3.30 |
3.11 |
|
Trade
Receivables |
0.09 |
0.09 |
|
Cash
And Cash Equivalents |
0.11 |
0.08 |
|
Other
Bank Balances |
1.80 |
1.80 |
|
Other
Financial Assets |
0.05 |
0.05 |
|
Total Assets |
34.54 |
28.36 |
|
Equity |
|
|
|
Equity
Share Capital |
0.79 |
0.79 |
|
Other
Equity |
29.90 |
24.57 |
|
Non-Current Liabilities |
|
|
|
Deferred
Tax Liabilities (Net) |
3.66 |
2.80 |
|
Current Liabilities |
|
|
|
Trade Payables - Total Outstanding Dues Of Creditors Other Than Micro Enterprises
And Small Enterprises |
0.01 |
0.01 |
|
Other
Current Liabilities |
0.16 |
0.16 |
|
Total Equity And Liabilities |
34.54 |
28.36 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Income |
|
|
|
Other
Income |
1.05 |
1.04 |
|
Total Income |
1.05 |
1.04 |
|
Expenses |
|
|
|
Employee
Benefits Expense |
0.06 |
0.05 |
|
Other
Expenses |
0.05 |
0.05 |
|
Total Expenses |
0.11 |
0.12 |
|
Profit Before Tax |
0.93 |
0.92 |
|
Current
Tax |
0.15 |
0.11 |
|
Deferred
Tax |
0.06 |
0.10 |
|
Profit For The Year |
0.71 |
0.70 |
|
Other Comprehensive Income |
|
|
|
Items
That Will Not Be Reclassified To Profit Or Loss |
5.40 |
-4.85 |
|
Income
Tax On The Above |
-0.78 |
0.11 |
|
Total Comprehensive Income/(Loss) For The Year |
5.32 |
-4.02 |
|
Earnings Per Equity Share |
|
|
|
Basic & Diluted |
7.59 |
7.55 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Cash Flows From Operating Activities |
|
|
|
Profit
Before Tax |
0.93 |
0.92 |
|
Adjustments For: |
|
|
|
Fair
Value Gain On Investments Carried At Fair Value Through Profit Or Loss |
-0.18 |
-0.22 |
|
Interest
Income |
-0.43 |
-0.40 |
|
Dividend
Income On Non-Current Investments |
-0.42 |
-0.42 |
|
Operating Profit/(Loss) Before Changes In Operating Assets And Liabilities |
-0.11 |
-0.12 |
|
Cash Generated From Operations |
-0.11 |
-0.11 |
|
Income
Taxes Paid (Net Of Refunds) |
-0.16 |
-0.10 |
|
Net Cash From/(Used In) Operating Activities |
-0.27 |
-0.22 |
|
Cash Flows From Investing Activities |
|
|
|
Interest
Received |
0.43 |
0.39 |
|
Dividend
Received On Non-Current Investments |
0.42 |
0.42 |
|
Investment
In Fixed Deposits With Bank |
-0.55 |
-0.72 |
|
Net Cash From/(Used In) Investing Activities |
0.31 |
0.09 |
|
Net Cash From/(Used In) Financing Activities |
- |
- |
|
Net Cash Inflow / (Outflow) |
0.03 |
-0.12 |
|
Cash
And Cash Equivalents - Opening |
0.08 |
0.20 |
|
Cash And Cash Equivalents - Closing |
0.11 |
0.08 |
Summary
of the Cash Flow Statement for the years 2026 and 2025:
Cash
Flow from Operating Activities
The company reported
negative cash flow from operating activities of Rs. 0.27 crore in 2025-26,
compared with Rs. 0.22 crore in 2024-25. Although profit before tax increased
marginally from Rs. 0.92 crore to Rs. 0.93 crore, the company was unable to
convert this profit into positive operating cash. This is mainly because a
significant portion of the reported profit consisted of interest income,
dividend income and fair-value gains on investments, which are not generated
from the company’s core operating activities. The higher income-tax payment of
Rs. 0.16 crore also contributed to the increased operating cash outflow.
Overall, the negative operating cash flow indicates weakness in cash generation
from the company 's regular business activities.
Cash
Flow from Investing Activities
Investing activities
generated a net cash inflow of Rs. 0.31 crore in 2025-26, compared with Rs.
0.09 crore in 2024-25, showing a substantial improvement. The company received
Rs. 0.43 crore as interest and Rs. 0.42 crore as dividend income, providing
total receipts of Rs. 0.85 crore from investments. Against this, Rs. 0.55 crore
was invested in bank fixed deposits, which was lower than the Rs. 0.72 crore
invested in the previous year. Thus, investing activities were the main source
of positive cash flow during 2025-26 and helped compensate for the negative
cash generated from operating activities.
Cash
Flow from Financing Activities
There was no cash
flow from financing activities in either 2025-26 or 2024-25. The company
neither raised funds through borrowings or equity nor made any significant
financing-related repayments during the two years. This indicates that the
company did not rely on external financing to meet its cash requirements during
the period. The absence of financing cash flows also suggests that the
improvement in the company 's overall cash position was achieved through its
operating and, more importantly, investing activities rather than through
additional debt or equity funding.
Net
Cash Position
The company recorded
a net cash inflow of Rs. 0.03 crore in 2025-26, compared with a net cash
outflow of Rs. 0.12 crore in 2024-25. As a result, closing cash and cash
equivalents increased from Rs. 0.08 crore to Rs. 0.11 crore. This reflects an
improvement in the company 's short-term liquidity position. However, the
improvement is relatively small and is primarily attributable to investing
activities rather than operating activities. Therefore, while the overall cash
position has improved, the company should focus on generating positive cash
flows from its core operations to ensure that its liquidity position is
sustainable in the long term.
Financial ratios of Carbo-Ceramics Limited
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Current Ratio |
29.74 |
28.90 |
|
Return On Equity Ratio |
0.03 |
0.03 |
|
Return On Capital
Employed |
0.03 |
0.03 |
|
Return On Investment |
0.04 |
0.04 |
Summary
of the Financial Ratios for the years 2026 and 2025:
Current
Ratio
The current ratio
increased from 28.90 in 2024-25 to 29.74 in 2025-26, showing a slight
improvement in the company’s short-term liquidity position. A ratio of 29.74
indicates that the company has substantially more current assets than current
liabilities and is therefore in a strong position to meet its short-term
obligations. However, such a very high ratio may also indicate that a
significant amount of funds is tied up in current assets and may not be being
utilised efficiently.
Return
on Equity Ratio
The return on equity
ratio remained unchanged at 0.03 in both 2024-25 and 2025-26. This indicates
that the company generated a relatively low return on the shareholders’ funds
invested in the business. The stability of the ratio suggests that there was no
significant change in the company’s ability to generate profits from
shareholders’ equity during the year. Thus, while the company maintains a
strong equity base, the profitability generated from that capital remains
modest.
Return
on Capital Employed
The return on
capital employed (ROCE) remained constant at 0.03 in both years. This indicates
that the company generated a similar level of operating return on the capital
employed during 2025-26 as compared with 2024-25. The ratio of 0.03 reflects a
relatively low return on the funds invested in the business, suggesting scope
for better utilisation of capital and improvement in operational profitability.
Return
on Investment
The return on
investment remained unchanged at 0.04 in both 2024-25 and 2025-26. This indicates
that the company continued to earn a similar return from its investments during
both periods. The consistency reflects stable investment performance, although
the relatively low ratio suggests that there may be scope to improve the
returns generated from the company’s investment portfolio.
