| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Carbo Ceramics Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non
- current Assets |
|
|
|
Property,
Plant and Equipment |
0.11 |
0.11 |
|
Investments |
1,859.50 |
2,344.76 |
|
Other
Financial Assets |
424.00 |
217.00 |
|
Non-Current
Tax Assets (Net) |
0.54 |
1.61 |
|
Other
Non-Current Assets |
37.64 |
37.64 |
|
Current
Assets |
|
|
|
Inventories |
0.58 |
0.58 |
|
Investments |
311.38 |
289.21 |
|
Trade
Receivables |
9.09 |
9.09 |
|
Cash
and Cash Equivalents |
8.14 |
20.62 |
|
Other
Bank Balances |
180.00 |
315.00 |
|
Other
Financial Assets |
5.08 |
4.14 |
|
Other
Current Assets |
0.16 |
0.16 |
|
Total
Assets |
2,836.22 |
3,239.92 |
|
Equity |
|
|
|
Equity
Share Capital |
79.90 |
79.90 |
|
Other
Equity |
2,457.46 |
2,860.11 |
|
Non-
current Liabilities |
|
|
|
Provisions |
0.19 |
0.19 |
|
Deferred
Tax Liabilities (Net) |
280.87 |
282.45 |
|
Current
Liabilities |
|
|
|
Total
Outstanding Dues of Creditors other than Micro Enterprises and Small
Enterprises |
0.84 |
0.35 |
|
Other
Current Liabilities |
16.96 |
16.92 |
|
Total
Equity And Liabilities |
2,836.22 |
3,239.92 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue
from Operations |
- |
- |
|
Other
Income |
104.96 |
85.87 |
|
Total
Income |
104.96 |
85.87 |
|
Expenses |
|
|
|
Employee
benefits expense |
5.86 |
5.63 |
|
Finance
Costs |
0.46 |
- |
|
Other
Expenses |
5.76 |
5.24 |
|
Total Expenses |
12.08 |
10.87 |
|
Profit before Tax |
92.88 |
75.00 |
|
Current
Tax |
11.85 |
14.41 |
|
Deferred
Tax |
10.04 |
-9.32 |
|
Profit
for the Year |
70.99 |
69.91 |
|
Other
Comprehensive Income |
|
|
|
Items
that will not be reclassified to Profit or Loss |
-485.26 |
1,327.29 |
|
Income
Tax on the above |
11.62 |
-167.96 |
|
Total
Comprehensive Income/(Loss) for the Year |
-402.65 |
1,229.24 |
|
Earnings
per Equity Share |
|
|
|
Basic |
7.55 |
7.44 |
|
Diluted |
7.55 |
7.44 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow From Operating Activities |
|
|
|
Net Profit before tax |
92.88 |
75.00 |
|
Adjustments For: |
|
|
|
Fair Value gain on Investments carried at
Fair Value through Profit or Loss |
-22.17 |
-19.58 |
|
Interest Income |
-40.26 |
-33.43 |
|
Dividend Income on Non-current Investments |
-42.53 |
-32.86 |
|
Operating Profit/(Loss) before Changes in
Operating Assets and Liabilities |
-12.08 |
-10.87 |
|
Changes in Operating Assets and Liabilities: |
|
|
|
Increase/(Decrease) in Trade Payables |
0.49 |
-0.11 |
|
Increase/(Decrease) in Other Current
Liabilities |
0.03 |
-0.04 |
|
Cash generated from operations |
-11.56 |
-11.02 |
|
Direct Tax paid |
-10.77 |
-10.24 |
|
Net Cash Flow from Operating Activities |
-22.33 |
-21.26 |
|
Cash Flow From Investing Activities |
|
|
|
Interest Received |
39.32 |
32.88 |
|
Dividend Received on Non-current
Investments |
42.53 |
32.86 |
|
Investment in Fixed Deposits with Bank |
-72.00 |
-33.00 |
|
Net Cash Flow from Investing Activities |
9.85 |
33.74 |
|
Net Cash Inflow |
-12.48 |
12.48 |
|
Cash & Cash Equivalents - Opening |
20.62 |
8.14 |
|
Cash & Cash Equivalents - Closing |
8.14 |
20.62 |
Here is a summary of the Cash Flow Statement for the years 2025 and 2024:
In FY 2025, the
company posted a net operating cash outflow of ₹22.33 lakhs, marginally higher
than the ₹21.26 lakhs outflow in FY 2024. Although net profit before tax
improved to ₹92.88 lakhs from ₹75 lakhs, significant non-operational incomes
such as fair value gains, interest, and dividend income reduced operating cash
generation. Minimal impact from working capital changes and direct tax payments
of ₹10.77 lakhs further contributed to the negative cash flow from core
operations..
Investing
Activities:
Net inflow from
investing activities fell to ₹9.85 lakhs from ₹33.74 lakhs in FY 2024. The
company continued to earn consistent interest income (₹39.32 lakhs) and
dividend income (₹42.53 lakhs), but these inflows were offset by a sharp
increase in fixed deposit investments—₹72 lakhs in FY 2025 compared to ₹33
lakhs in the previous year—indicating a cautious, low-risk investment stance
that reduced immediate liquidity.
Net Cash
Flow and Cash Position:
Overall, there
was a net cash decrease of ₹12.48 lakhs in FY 2025, compared to an increase of
₹12.48 lakhs in FY 2024. The opening balance dropped from ₹20.62 lakhs to a
closing balance of ₹8.14 lakhs. This fall reflects persistent negative
operating cash flows combined with reduced investing inflows, signaling a
tighter liquidity position.
|
Particulars |
2025 |
2024 |
|
Current ratio |
28.90 |
36.99 |
|
Return on Equity |
0.03 |
0.03 |
|
Return on Capital
employed |
0.03 |
0.02 |
|
Return on
Investment |
0.04 |
0.04 |
The current ratio
decreased from 36.99 in FY 2024 to 28.90 in FY 2025, indicating a reduction in
the proportion of current assets to current liabilities.
ROE remained
unchanged at 0.03 in both FY 2024 and FY 2025, showing no change in net income
generated per unit of shareholder equity.
ROCE increased
from 0.02 in FY 2024 to 0.03 in FY 2025, reflecting a higher pre-tax operating
profit relative to total capital employed.
ROI was constant
at 0.04 in both years, indicating that earnings from investments remained
unchanged relative to the amount invested.
