| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Dr Fresh Assets Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Property, plant and equipment |
1,326.87 |
1,318.42 |
|
Investments |
1,638.96 |
1,750.57 |
|
Other Financial Assets |
1.93 |
4.14 |
|
Current assets |
|
|
|
Inventories |
1,287.98 |
1,306.89 |
|
Investments |
761.22 |
853.07 |
|
Loans |
342.71 |
368.71 |
|
Trade Receivables |
584.25 |
620.53 |
|
Cash and cash equivalents |
266.43 |
96.00 |
|
Other Financial Assets |
69.60 |
38.75 |
|
Income Tax Assets (Net) |
80.88 |
88.28 |
|
Other Current assets |
1,392.97 |
1,194.91 |
|
Total Assets |
7,753.80 |
7,640.24 |
|
Equity |
|
|
|
Equity
Share capital |
1,082.03 |
1,082.03 |
|
Share
Application Money |
- |
6.09 |
|
Other Equity |
3,995.28 |
3,908.65 |
|
Minority Interest |
43.48 |
- |
|
Non-Current liabilities |
|
|
|
Borrowings |
32.35 |
30.75 |
|
Other financial liabilities |
12.70 |
12.30 |
|
Provisions |
16.58 |
13.19 |
|
Deferred tax liabilities (net) |
181.56 |
329.07 |
|
Current liabilities |
|
|
|
Borrowings |
677.00 |
717.00 |
|
Trade and Other Payables |
2.63 |
1.73 |
|
Provisions |
27.71 |
5.80 |
|
Other Current Liabilities |
1,682.51 |
1,533.64 |
|
Total Equity and Liabilities |
7,753.80 |
7,640.24 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income from Operation |
|
|
|
Net Sales/Income from Operations |
648.89 |
476.74 |
|
Total Income from Operation |
648.89 |
476.74 |
|
Expenses |
|
|
|
Purchase
Traded Goods |
50.93 |
51.00 |
|
Changes in Inventory of Traded Goods |
18.32 |
3.96 |
|
Employees Benefit Expenses |
338.25 |
288.52 |
|
Depreciation |
16.40 |
18.14 |
|
Other Expenses |
325.67 |
280.21 |
|
Total Expenses |
749.57 |
641.84 |
|
Profit/(Loss) from operations before other income, finance costs and Exceptional items |
(100.69) |
(165.10) |
|
Other Income |
197.09 |
380.10 |
|
Profit/(Loss) from ordinary activities before finance costs and Exceptional items |
96.41 |
215.00 |
|
Finance
Costs |
6.82 |
10.28 |
|
Profit/(Loss) from ordinary activities after finance costs but before Exceptional items |
89.58 |
204.72 |
|
Profit/(Loss) from ordinary
activities before tax |
89.58 |
204.72 |
|
Current Tax
|
25.08 |
4.61 |
|
Earlier
year taxes |
0.03 |
0.62 |
|
Deferred
tax (Assets)/Liabilities |
(35.82) |
33.58 |
|
MAT Credit
Entitlement |
20.00 |
9.46 |
|
Profit/(Loss) from ordinary
activities after tax |
80.29 |
156.45 |
|
Net Profit / (Loss) for the period |
80.29 |
156.45 |
|
Minority
Interest |
(0.66) |
- |
|
Net Profit / (Loss) after taxes,
minority interest |
80.95 |
156.45 |
|
Other Comprehensive Income (Net of
tax) |
|
|
|
Items that
will not be reclassified to profit or Loss |
0.05 |
552.27 |
|
Total Comprehensive Income for the
period |
81.00 |
708.71 |
|
Paid up equity share capital (Face
Value of Rs.10 per share) |
1,077.91 |
1,077.91 |
|
Other Equity |
3995.28 |
3908.65 |
|
Basic and Diluted EPS for the period, for the year to date and for the previous year |
0.74 |
1.44 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit /
(Loss) before Tax and after impairment Loss |
89.58 |
204.72 |
|
Adjustments For: |
|
|
|
Interest Income |
(48.32) |
(35.63) |
|
Finance Income |
(0.30) |
(0.95) |
|
Depreciation |
16.40 |
18.14 |
|
Interest/ Finance Charges |
6.82 |
10.28 |
|
Employee Benefit paid |
- |
(0.11) |
|
Provision for Employee Benefits |
2.59 |
2.06 |
|
Liability no longer required written
back |
(72.68) |
(92.40) |
|
Diminution in value of investment |
18.90 |
(194.57) |
|
Irrecoverable advances written off |
2.16 |
0.05 |
|
Provision for expected credit loss
for debtors |
(0.29) |
0.12 |
|
Exchange Fluctuation |
(12.21) |
4.49 |
|
Loss/(Profit) on sale of investments
(net) |
(7.40) |
0.10 |
|
Loss/(Profit) on sale of fixed assets
(net) |
- |
0.22 |
|
Operating Profit/(Loss) before
Working Capital Charges |
(4.75) |
(83.49) |
|
Working Capital adjustments: |
|
|
|
Inventories |
18.90 |
2.10 |
|
Trade and Other Receivables-
Non-Current |
0.21 |
- |
|
Trade and Other Receivables- Current |
(174.67) |
(54.20) |
|
Other Current Assets |
(0.23) |
(2.87) |
|
Trade and Other Payables-
Non-Current |
72.68 |
93.15 |
|
Trade and Other Payables-
Current |
163.31 |
124.26 |
|
Cash generated from Operating Activities |
75.46 |
78.96 |
|
Direct taxes paid/adjusted |
(15.97) |
(19.52) |
|
Net Cash Flow (Used in)/ Generated
from Operating Activates |
59.49 |
59.44 |
|
Cash Flow from Investing Activities |
|
|
|
Purchase of Fixed Assets |
(11.61) |
(17.67) |
|
Purchase of Investments |
(63.13) |
(75.06) |
|
Sale of Investments |
143.36 |
121.37 |
|
Sale of Fixed Assets |
- |
0.01 |
|
Loans Recd back/(Given) |
26.00 |
(25.31) |
|
Interest Received |
17.47 |
45.03 |
|
Net Cash Flow (Used in)/ Generated
from Investing Activities |
112.09 |
48.37 |
|
Cash Flow from Financing Activities |
|
|
|
Proceeds
from Share Application Money |
49.00 |
6.09 |
|
Proceeds /
(Repayment) of Short-term loans |
(38.40) |
(190.86) |
|
Interest/
Finance charges paid |
(11.74) |
(5.18) |
|
Net Cash Flow (Used in)/ Generated
from Financing Activities |
(1.14) |
(189.95) |
|
Net Changes in Cash and cash
equivalents during the year |
170.44 |
(82.15) |
|
Cash and cash equivalents at
beginning of the year |
96.00 |
178.14 |
|
Cash and cash equivalents at the end
of the year |
266.43 |
96.00 |
Here is a summary of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating Activities
In the year ending 31st March
2025, the company
generated a positive cash flow of ₹59.49 lakhs
from its core operations, almost the same as ₹59.44 lakhs in the previous year.
While the net profit before tax was ₹89.58 lakhs, this was reduced by
adjustments like interest income, write-backs of liabilities, and some
provisions. Positive changes in payables helped offset higher receivables,
keeping the operating cash flow steady.
Cash Flow from Investing Activities
The company recorded a net inflow of ₹112.09 lakhs from investing activities in
2025, compared to ₹48.37 lakhs in 2024. This higher inflow mainly came from
proceeds on sale of investments (₹143.36 lakhs) and loans received back (₹26.00
lakhs), which together outweighed purchases of new investments and fixed
assets.
Cash Flow from Financing Activities
In 2025, the company had a small net outflow of ₹1.14 lakhs from financing
activities, a significant improvement from the larger outflow of ₹189.95 lakhs
in the previous year. This year included proceeds from share application money
(₹49.00 lakhs) that partly offset repayments of short-term loans and interest
paid.
Net
Change in Cash and Cash Equivalents
Overall, the company’s cash position
improved with a net increase of ₹170.44 lakhs
during the year. The closing cash balance rose from ₹96.00 lakhs to ₹266.43 lakhs, showing stronger liquidity at year-end compared to
the previous year’s decline.
