| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| E L Forge Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Property, plant and equipment |
2,116.78 |
2,179.64 |
|
Intangible Assets |
26.42 |
21.14 |
|
Investments |
0.01 |
0.01 |
|
Others |
170.17 |
164.94 |
|
Current assets |
|
|
|
Inventories |
333.84 |
379.71 |
|
Trade Receivables |
612.14 |
544.23 |
|
Cash and cash equivalents |
398.10 |
294.56 |
|
Bank Balances, other than above |
3.74 |
3.74 |
|
Current tax (net) |
109.79 |
88.76 |
|
Other current assets |
151.08 |
118.77 |
|
Total Assets |
3,922.07 |
3,795.50 |
|
Equity |
|
|
|
Equity
Share capital |
2,032.43 |
2,032.43 |
|
Other Equity |
445.32 |
215.54 |
|
Non-Current liabilities |
|
|
|
Other Financial Liabilities |
468.98 |
468.98 |
|
Current liabilities |
|
|
|
Other financial liabilities |
849.64 |
845.92 |
|
Other Current liabilities |
110.34 |
155.29 |
|
Provisions |
13.29 |
70.78 |
|
Current tax liabilities (net) |
2.07 |
6.56 |
|
Total Equity and Liabilities |
3,922.07 |
3,795.50 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operation |
7,612.96 |
6,832.24 |
|
Other Income |
58.76 |
40.52 |
|
Total
Income |
7,671.72 |
6,872.76 |
|
Expenses |
|
|
|
Cost of Materials and Services
Consumed |
4,414.00 |
3,771.53 |
|
Changes in Inventories of finished goods, stock-in-trade and Work-in-progress |
(2.05) |
84.04 |
|
Employee Benefit Expense |
1,103.03 |
991.01 |
|
Finance Cost |
47.92 |
47.84 |
|
Depreciation and Amortisation Expense |
183.80 |
184.20 |
|
Other Expenses |
1,695.24 |
1,487.79 |
|
Total
Expense |
7,441.94 |
6,566.41 |
|
Profit/Loss
before Exceptional items and tax |
229.78 |
306.35 |
|
Exceptional items (loss) |
0.00 |
150.00 |
|
Profit/Loss
before Extraordinary items and tax |
229.78 |
156.35 |
|
Extraordinary Items |
0.00 |
6,955.35 |
|
Profit/(Loss)
before tax |
229.78 |
7,112.20 |
|
Tax Expense |
0.00 |
0.00 |
|
Profit/(Loss)
for the year |
229.78 |
7,112.20 |
|
Total
comprehensive Income/(Loss) for the period |
229.78 |
7,112.20 |
|
Earnings
per Equity Share (face value of Rs. 10 each) |
|
|
|
Basic (in Rs.) |
1.13 |
34.99 |
|
Diluted (in Rs.) |
1.13 |
34.99 |
|
31-03-2025 |
31-03-2024 |
|
|
Cash Flow from
Operating Activities |
|
|
|
Net Profit before
Tax |
229.78 |
7,112.20 |
|
Adjustments for: |
|
|
|
Depreciation |
183.80 |
184.20 |
|
Profit (-)/ Loss
on Disposal of Tangible Assets |
-14.27 |
-10.74 |
|
Finance Cost |
47.92 |
47.84 |
|
Interest Received |
-22.93 |
-13.30 |
|
Dividend Received |
0.00 |
0.05 |
|
Operating Profit
before Working Capital Charges |
424.30 |
7,320.15 |
|
Adjustments for Net Changes in |
|
|
|
Liabilities and
Provisions |
-103.20 |
22.49 |
|
Trade receivables |
-67.91 |
-165.92 |
|
Inventories |
45.88 |
38.04 |
|
Other non-current
and Current assets |
-58.59 |
-36.77 |
|
Other non-current liabilities
|
0.00 |
-7,056.03 |
|
Cash Generated from Operations |
240.48 |
121.96 |
|
Net Cash Generated
from/ (used in) Operating Activates |
240.48 |
121.96 |
|
Cash Flow from
Investing Activities |
|
|
|
Payment for
acquisition of Assets |
-135.95 |
-35.64 |
|
Capital
expenditure on intangible assets |
24.00 |
13.92 |
|
Interest received |
22.93 |
13.30 |
|
Net Cash generated
from / (Used in) Investing Activities |
-89.02 |
-8.37 |
|
Cash flow from financing activities |
|
|
|
Finance Cost |
-47.92 |
-47.84 |
|
Net cash flow generated/ (used in) from financing
activities |
-47.92 |
-47.84 |
|
Net Increase /(Decrease) In Cash
and Cash Equivalents |
298.30 |
232.54 |
|
Cash & Cash
Equivalents at the Beginning of the Year |
103.54 |
65.75 |
|
Cash & Cash
Equivalents at the End of the Year |
401.84 |
298.30 |
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 ₹240.48 lakhs from operating activities, up from ₹121.96 lakhs in
2024. This increase was mainly due to stable
profits before tax (₹229.78 lakhs) and positive adjustments such as depreciation (₹183.80 lakhs) and finance cost (₹47.92 lakhs). The cash
flow was slightly reduced by increases in trade receivables and other
assets, but overall, the company performed well in managing its core
operations.
Cash Flow from Investing Activities
The
company had a net cash outflow of
₹89.02 lakhs from investing activities in 2025, compared to a smaller
outflow of ₹8.37 lakhs in 2024. This was primarily due to increased asset purchases (₹135.95 lakhs).
Although some inflow came from interest
income (₹22.93 lakhs) and capital
expenditure savings, the overall investment activity resulted in a cash
outflow.
Cash Flow from Financing Activities
The
company used ₹47.92 lakhs in
financing activities in 2025, almost unchanged from the ₹47.84 lakhs used in
2024. This outflow is primarily due to interest
payments, with no new borrowings or equity raised during the year.
Net Change in Cash and Cash Equivalents
Overall,
the company’s cash increased by ₹298.30
lakhs in 2025, compared to an increase of ₹232.54 lakhs in the previous
year. The closing cash balance stood at
₹401.84 lakhs, up from ₹103.54 lakhs at the beginning of the year,
showing a strong improvement in liquidity.
|
2025 |
2024 |
|
|
Current Ratio |
1.65 |
1.33 |
|
Debt-Equity Ratio |
0.58 |
0.69 |
|
Debt Service
Coverage Ratio |
9.84 |
159.80 |
|
Return on Equity |
9.72 |
371.15 |
|
Inventory Turnover
Ratio |
45.79 |
34.03 |
|
Trade Receivables
Turnover Ratio |
13.17 |
14.81 |
|
Trade Payables
Turnover Ratio |
5.80 |
5.07 |
|
Net Capital
Turnover Ratio |
15.46 |
23.86 |
|
Net Profit Ratio |
3.02 |
104.10 |
|
Return on Capital
Employed |
5.86 |
187.39 |
|
Return on
Investment |
6.49 |
5.77 |
Here is a summary of the Financial Ratios for the
years 2025 and 2024:
Current
Ratio
The
current ratio improved from 1.33 in 2024 to 1.65 in 2025. This shows better
short-term financial strength, meaning the company has more current assets
available to cover its short-term debts.
Debt-Equity Ratio
This
ratio decreased from 0.69 to 0.58, indicating that the company reduced its
reliance on borrowed funds and is maintaining a healthy balance between debt
and equity.
Debt Service Coverage Ratio
The ratio
dropped sharply from 159.80 in 2024 to 9.84 in 2025. Although still strong,
this large decline suggests that the company 's ability to repay its debt has
reduced significantly compared to the previous year.
Return on Equity (ROE)
ROE
decreased from a very high 371.15 in 2024 to 9.72 in 2025. While still
positive, this indicates a major drop in the return generated on shareholders’
funds, possibly due to a fall in profits or higher equity.
Inventory Turnover Ratio
This
ratio increased from 34.03 to 45.79, showing the company is selling its
inventory more quickly, which is a good sign of efficient inventory management.
Trade Receivables Turnover Ratio
The ratio
dropped slightly from 14.81 to 13.17, meaning the company is taking a little
more time to collect payments from its customers, which could slightly affect
cash flow.
Trade Payables Turnover Ratio
This
ratio increased from 5.07 to 5.80, indicating the company is now paying its
suppliers more quickly than before.
Net Capital Turnover Ratio
The ratio
decreased from 23.86 to 15.46, suggesting that the company is generating less
revenue from each unit of capital, indicating a decline in capital efficiency.
Net Profit Ratio
The net
profit ratio fell steeply from 104.10% to 3.02%, indicating a significant
decline in overall profitability. The previous year 's high margin may have
included one-time income or an unusual profit jump.
Return on Capital Employed (ROCE)
ROCE dropped from 187.39 to 5.86, showing that the company’s overall efficiency in using capital to generate profit has decreased drastically.
Return on Investment (ROI)
ROI
improved slightly from 5.77 to 6.49, which shows that the company earned
slightly better returns on its investments in 2025 compared to 2024.
