| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Dhelakhat Tea Co Ltd |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Property, plant and equipment |
1,618.80 |
1,412.79 |
|
Capital work-in-progress |
72.81 |
76.64 |
|
Investments |
118.10 |
116.69 |
|
Other Financial Assets |
13.30 |
13.30 |
|
Non-current tax asset (net) |
33.61 |
13.90 |
|
Deferred tax assets (net) |
69.03 |
50.49 |
|
Current assets |
|
|
|
Inventories |
359.05 |
313.65 |
|
Biological assets other than bearer
plants |
20.46 |
15.87 |
|
Trade Receivables |
98.43 |
138.73 |
|
Cash and Cash equivalents |
2.35 |
9.36 |
|
Other Bank Balances |
- |
0.40 |
|
Other Current Assets |
66.12 |
79.24 |
|
Total Assets |
2,472.06 |
2,241.05 |
|
Equity |
|
|
|
Equity
Share capital |
39.28 |
39.28 |
|
Other equity |
515.30 |
359.94 |
|
Non-Current liabilities |
|
|
|
Provisions |
227.11 |
198.12 |
|
Current liabilities |
|
|
|
Borrowings |
510.76 |
505.06 |
|
Trade Payables |
|
|
|
Total outstanding dues to Micro and
Small Enterprises |
6.60 |
- |
|
Total outstanding dues of creditors other than Micro and Small Enterprises |
476.69 |
453.68 |
|
Other Financial Liabilities |
620.63 |
638.93 |
|
Other Current liabilities |
7.25 |
0.25 |
|
Provisions |
13.71 |
19.77 |
|
Current tax liabilities (net) |
54.72 |
26.03 |
|
Total Equity and Liabilities |
2,472.06 |
2,241.05 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operation |
2,690.06 |
2,099.44 |
|
Other Income |
63.88 |
153.73 |
|
Total
Income |
2,753.94 |
2,253.17 |
|
Expenses |
|
|
|
Cost of Materials Consumed |
222.29 |
228.98 |
|
Increase/Decrease in stock and work
in progress |
(24.83) |
(51.86) |
|
Change in carrying amount of
biological assets |
(4.60) |
(10.61) |
|
Employee Benefit Expense |
1,887.86 |
1,722.47 |
|
Finance Cost |
25.31 |
5.95 |
|
Depreciation and Amortisation Expense |
51.00 |
39.74 |
|
Other Expenses |
431.83 |
385.28 |
|
Total
Expense |
2,588.86 |
2,319.95 |
|
Profit/Loss
before tax |
165.08 |
(66.78) |
|
Current Tax |
6.62 |
- |
|
Deferred tax |
(12.37) |
4.69 |
|
Profit
for the year |
170.83 |
(71.47) |
|
Other comprehensive income |
(15.47) |
(29.90) |
|
Total
comprehensive Income |
155.36 |
(101.36) |
|
Paid up equity share capital |
39.28 |
39.28 |
|
Reserve excluding revaluation reserves |
515.30 |
359.94 |
|
Earnings
per Equity Share |
|
|
|
Basic |
43.49 |
(18.19) |
|
Diluted |
43.49 |
(18.19) |
|
31-03-2025 |
31-03-2024 |
|
|
Cash Flow from
Operating Activities |
|
|
|
Net Profit before Tax |
165.08 |
(66.79) |
|
Adjustments for: |
|
|
|
Depreciation |
51.00 |
39.74 |
|
Net gain on
financial assets measured at FVTPL |
(1.41) |
(2.70) |
|
Finance cost |
25.31 |
5.95 |
|
Operating Profit
before Working Capital Charges |
239.97 |
(23.80) |
|
Adjustments for: |
|
|
|
Non-Current/
Current financial and other assets |
22.91 |
(43.20) |
|
Inventories |
(45.40) |
(47.19) |
|
Non-Current/
Current financial and other liabilities/ provisions |
48.30 |
(21.71) |
|
Cash Generated from Operations |
25.80 |
(112.10) |
|
Net Cash Generated
from Operating Activates |
265.77 |
(135.89) |
|
Cash Flow from
Investing Activities |
|
|
|
Purchase of property, plant, equipment and capital work-in-progress |
(253.18) |
(232.02) |
|
Net Cash Used in
Investing Activities |
(253.18) |
(232.02) |
|
Cash flow from financing activities |
|
|
|
Proceeds from Financial
borrowings |
5.70 |
287.81 |
|
Interest paid |
(25.31) |
(5.95) |
|
Net cash flow generated/ (used in) from financing
activities |
(19.62) |
281.86 |
|
Net Increase /(Decrease) In Cash
and Cash Equivalents |
(7.02) |
(86.05) |
|
Cash & Cash
Equivalents at the Beginning of the Year |
9.36 |
95.42 |
|
Cash & Cash
Equivalents at the End of the Year |
2.35 |
9.36 |
Cash Flow from Operating
Activities
In 2025, the company generated ₹265.77 lakhs from its
core business operations, a clear improvement compared to the negative ₹135.89
lakhs in 2024. This turnaround was mainly because the company moved from a loss
before tax of ₹66.79 lakhs last year to a profit before tax of ₹165.08 lakhs
this year. Additional support came from non-cash charges such as depreciation
(₹51.00 lakhs) and finance costs (₹25.31 lakhs), which do not require actual
cash outflow but still reduce accounting profits. On the working capital side,
the company benefited from an increase in other liabilities (+₹48.30 lakhs),
but this was partly offset by more cash being tied up in inventories (-₹45.40
lakhs) and other assets (-₹22.91 lakhs). Overall, stronger profitability and
better liability management helped turn operations into a cash-generating
activity.
Cash Flow from Investing
Activities
The company spent ₹253.18 lakhs on investing
activities, slightly higher than the ₹232.02 lakhs in 2024. The majority of
this outflow was for purchasing property, plant, and equipment, showing that
the business is continuing to invest in long-term capacity, infrastructure, or
technology upgrades. There were no significant proceeds from asset sales this
year, meaning investment spending was almost entirely cash out.
Cash Flow from Financing
Activities
Financing activities showed a net outflow of ₹19.62
lakhs in 2025, compared to an inflow of ₹281.86 lakhs in 2024. The difference
was primarily because the company raised far less money from borrowings this
year (₹5.70 lakhs compared to much higher inflows last year) and continued to
service its debt through interest payments of ₹25.31 lakhs. There were no major
equity issuances or other large financing inflows, so financing was a small
drain on cash.
Net Change in Cash and Cash
Equivalents
After combining all activities, the company saw a net
decrease of ₹7.02 lakhs in cash during 2025, a smaller drop than the ₹86.05
lakhs fall in 2024. The closing cash balance at year-end was ₹2.35 lakhs, down
from ₹9.36 lakhs the previous year. While operational performance improved
substantially, the company’s liquidity remains quite tight, mainly due to heavy
investment spending and limited financing inflows.
