| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| DGP Securities Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Equity |
|
|
|
Equity share capital |
2.51 |
2.51 |
|
Reserve & surplus |
446.08 |
411.54 |
|
Current liabilities |
|
|
|
Trade payables – total outstanding dues of micro and small enterprises |
- |
- |
|
Trade payables – total outstanding dues other
than above |
0.04 |
0.12 |
|
Other current liabilities |
0.32 |
0.17 |
|
Total equity and liabilities |
448.94 |
414.34 |
|
Non-current assets |
|
|
|
Goodwill on consolidation |
- |
0.05 |
|
Plant, property and equipment |
30.87 |
32.47 |
|
Non current investment |
346.67 |
359.55 |
|
Deferred tax assets |
1.10 |
1.43 |
|
Long term loans and advances |
2.37 |
2.63 |
|
Other non current assets |
0.62 |
1.97 |
|
Current assets |
|
|
|
Current investment |
65.16 |
10.12 |
|
Inventories |
- |
- |
|
Cash and bank balances |
0.47 |
5.05 |
|
Short term loans and advances |
0.81 |
0.67 |
|
Other current assets |
0.87 |
0.39 |
|
Total |
448.94 |
414.34 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
70.59 |
10.63 |
|
Other Income |
0.06 |
0.52 |
|
Total Income |
70.65 |
11.15 |
|
Expenses |
|
|
|
Changes in inventories of stock in trade |
- |
- |
|
Employee benefit expense |
4.26 |
3.38 |
|
Finance costs |
- |
- |
|
Depreciation and amortisation expense |
1.65 |
1.75 |
|
Other expenses |
3.74 |
1.30 |
|
Total Expenses |
9.65 |
6.44 |
|
Profit before tax and extraordinary items |
61.00 |
4.71 |
|
Exceptional items |
0.12 |
- |
|
Profit before tax |
60.88 |
4.71 |
|
Current tax |
3.09 |
- |
|
Deferred tax |
0.33 |
-0.43 |
|
Profit/ Loss after tax for the period |
57.46 |
5.14 |
|
Add : share of profit (loss) of associate |
-15.89 |
7.59 |
|
Profit after tax |
41.56 |
12.72 |
|
Earning per share |
|
|
|
Basic |
165.70 |
50.73 |
|
Diluted |
10.00 |
10.00 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit/(loss) Before Tax and extraordinary
items |
60.88 |
4.71 |
|
Depreciation |
1.65 |
1.75 |
|
Profit on sale of
investment |
-66.78 |
-0.15 |
|
Dividend income |
-3.62 |
-10.25 |
|
Interest income |
-0.23 |
-0.23 |
|
Interest paid |
- |
- |
|
Sundry balance written
back |
-0.01 |
-0.01 |
|
Provision for
investment in equity shares |
0.07 |
- |
|
Loss on sale of
subsidiary |
0.05 |
- |
|
Working
capital adjustments: |
|
|
|
Trade payables |
-0.08 |
0.06 |
|
Other current
liabilities |
0.15 |
-4.13 |
|
Long term loans and
advances |
0.02 |
- |
|
Short term loans and
advances |
0.35 |
4.11 |
|
Other non current
assets |
1.35 |
-0.63 |
|
Cash
generated from operation |
-6.19 |
-4.77 |
|
Income tax (paid) / refund |
-2.95 |
2.69 |
|
Net cashflow from operating activities |
-9.14 |
-2.08 |
|
Cash Flow from Investing Activities |
|
|
|
Purchases of investment |
-82.01 |
-9.58 |
|
Sale of investment |
90.66 |
4.92 |
|
Dividend received |
3.62 |
10.25 |
|
Loan given to subsidiary |
-0.02 |
- |
|
Proceeds on sale of subsidiary |
0.01 |
- |
|
Purchase of PPE including capital advances |
-0.05 |
- |
|
Interest received |
-0.30 |
0.67 |
|
Net Cash from / (used in) Investing Activities |
11.91 |
6.25 |
|
Cash Flow from Financing Activities |
|
|
|
Interest paid |
- |
- |
|
Dividend paid |
-7.01 |
- |
|
Net Cash from/(used in) Financing Activities |
-7.01 |
- |
|
Net Increase/decrease in Cash & cash
equivalents |
-4.24 |
4.18 |
|
Cash and cash equivalents at the beginning of the
year |
4.29 |
0.12 |
|
Cash and cash equivalents at the end of the year |
0.05 |
4.29 |
Summary
of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating Activities
During the year ended 31-03-2025, DGP Securities Limited
reported a net cash outflow of ₹9.14 crores from operating activities,
compared to an outflow of ₹2.08 crores in 2024, indicating a deterioration in
core operating cash performance. Although the net profit before tax
increased significantly to ₹60.88 crores, this profit was
largely impacted by non-operating items such as profit
on sale of investments (₹66.78 crores) and dividend
income, which were deducted while calculating operating cash flows. After
adjusting for these non-cash and non-operating items, the company generated
negative cash from operations. Working capital changes had a limited impact,
and overall, the negative operating cash flow suggests that the company’s core
business operations are not generating sufficient cash despite reporting
accounting profits.
Cash Flow from Investing Activities
The company recorded a net cash inflow of
₹11.91 crores from investing activities in 2025, higher
than ₹6.25 crores in 2024. This positive inflow was primarily driven by sale
of investments amounting to ₹90.66 crores, which exceeded the
purchase
of investments of ₹82.01 crores, indicating active
portfolio restructuring. Additional inflows such as dividend received (₹3.62
crores) supported the cash position. There were minor outflows like loans given
to subsidiaries and purchase of PPE, but their impact was negligible. Overall,
investing activities contributed positively to cash flow, mainly due to
realization of investment gains.
Cash Flow from Financing Activities
The company reported a net cash outflow of
₹7.01 crores from financing activities in 2025, compared to no
significant activity in 2024. This outflow was entirely due to dividend
payments, indicating distribution of profits to shareholders.
There were no borrowings or interest payments during the year, suggesting that
the company is not relying on external financing and maintains a relatively low
leverage position.
Net Increase/Decrease in Cash & Cash
Equivalents
Overall, the company experienced a net decrease in cash and cash equivalents of ₹4.24 crores in 2025, in contrast to an increase of ₹4.18 crores in 2024. As a result, cash balances declined sharply from ₹4.29 crores to ₹0.05 crores, indicating significant reduction in liquidity. Despite positive cash flow from investing activities, the negative operating cash flow and dividend payments led to depletion of cash reserves, which may raise concerns about short-term liquidity if the trend continues.
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Current ratio |
188.04 |
59.68 |
|
Return on equity |
0.40 |
0.04 |
|
Trade Account payables
ratio |
115.27 |
61.90 |
|
Net capital turnover
ratio |
1.05 |
0.67 |
|
Net profit ratio |
0.81 |
0.46 |
|
Return on capital employed |
0.42 |
0.04 |
|
Return on investment |
0.71 |
0.16 |
Summary of Financial Ratio of the year 2025
and 2024.
Current Ratio
The current ratio of DGP Securities Limited increased
significantly from 59.68 in 31-03-2024 to 188.04 in
31-03-2025, indicating an extremely strong liquidity position.
This unusually high ratio suggests that the company holds a very large amount
of current assets compared to its current liabilities. While this reflects
excellent short-term solvency, it may also indicate inefficient utilization of
resources, as excess funds appear to be lying idle instead of being
productively deployed.
Return on Equity
The return on equity improved from 0.04
in 2024 to 0.40 in 2025, showing a considerable increase in returns
to shareholders. However, despite the improvement, the ratio remains relatively
low, indicating that the company is still not generating substantial profits
relative to its equity base. This suggests scope for better profitability and
efficient use of shareholders’ funds.
Trade Payables Ratio
The trade payables turnover ratio increased sharply from
61.90
times in 2024 to 115.27 times in 2025, indicating that
the company is paying its suppliers much faster than before. While this may
enhance supplier relationships and creditworthiness, it could also mean that
the company is not fully utilizing available credit periods, potentially
affecting liquidity management.
Net Capital Turnover Ratio
The net capital turnover ratio improved from 0.67
in 2024 to 1.05 in 2025, indicating better utilization of working
capital to generate revenue. This shows improved operational efficiency, as the
company is able to generate higher sales per unit of capital employed compared
to the previous
year.
Net Profit Ratio
The net profit ratio increased from 0.46%
in 2024 to 0.81% in 2025, reflecting an improvement in
profitability. Although margins remain low, the increase suggests better cost
control and improved operational performance during the year.
Return on Capital Employed
The ROCE rose significantly from 0.04
in 2024 to 0.42 in 2025, indicating improved efficiency in
utilizing total capital for generating profits. Despite this improvement, the
ratio is still on the lower side, suggesting that the company needs to enhance
its operating performance to generate better returns from its capital base.
Return on Investment
The return on investment improved from 0.16
in 2024 to 0.71 in 2025, indicating better returns from the
company’s investment portfolio. This aligns with the significant
investment-related income seen during the year, suggesting that investment
decisions contributed positively to overall financial performance
