East India Pharmaceutical Works Limited (East India Pharma) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
East India Pharmaceutical Works Limited

East India Pharmaceutical Limited Standalone Balance Sheet (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Shareholders’ Funds
Share Capital	667.45	667.45
Reserves and Surplus	5,114.91	4,944.34
Non-Current Liabilities
Long-Term Borrowings	434.74	548.28
Long-Term Provisions	1,383.84	1,164.54
Current Liabilities
Short-Term Borrowings	4,910.35	4,206.09
Trade Payables
Total outstanding of Micro and Small Enterprises	2,802.18	2,084.52
Total outstanding other than Micro and Small Enterprises	3,570.82	2,892.10
Other Current Liabilities	2,827.54	2,813.08
Short-Term Provisions	299.72	320.27
Total	22,011.55	19,640.67
Non-Current Assets
Property, Plant and Equipment	1,307.97	1,359.91
Intangible Assets	7.82	7.82
Capital work-in-progress	135.51	0
Deferred Tax Assets (Net)	701.10	639.56
Long-Term Loans and Advances	72.33	69.40
Current Assets
Inventories	3,181.14	3,866.48
Trade Receivables	14,868.01	12,273.55
Cash and Cash Equivalents	849.76	559.74
Short-Term Loans and Advances	987.97	864.21
Total	22,011.55	19,640.67

East India Pharmaceutical Limited Standalone Profit & Loss Statement (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Revenue From Operations	27,168.57	24,980.54
Other Income	15.23	12.99
Total Income	27,183.80	24,993.53
Expenses:
Cost of materials consumed	7,525.28	7,245.04
Purchases of Traded Goods	856.67	698.41
Changes in inventories of Finished goods, Work-in-Progress and Traded Goods	791.83	(40.23)
Employee Benefits Expenses	9,440.99	8,980.94
Finance Costs	617.45	546.94
Depreciation and Amortisation Expenses	233.78	258.15
Research and Development Expenses	137.56	140.01
Other Expenses	7,161.23	6,856.46
Total Expenses	26,764.79	24,685.72
Profit Before Extraordinary Items	419.01	307.81
Prior Period / Extraordinary Items	0	146.28
Profit/(Loss) Before Tax	419.01	454.09
Current tax	180.00	125.00
Deferred tax	(61.53)	(69.19)
Tax Adj. of earlier Years	79.90	11.47
Total Tax Expenses	198.37	67.28
Profit / (Loss) For The Year	220.64	386.81
Earnings Per Equity Share:
Basic (₹)	3.31	5.80
Diluted (₹)	3.31	5.80

East India Pharmaceutical Limited Standalone Cash Flow Statement (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Cash Flow From Operating Activities
Net Profit / (Loss) before tax & extraordinary items	419.01	307.81
Adjustments For:
Depreciation / Amortisation	233.78	258.15
(Profit) / Loss on sale of Fixed Assets	(11.72)	(8.82)
Interest Received	(3.29)	(3.22)
Prior Period / Extraordinary Items	0	146.28
Finance Cost	617.45	546.94
Operating Profit before working capital changes	1,255.23	1,247.14
(Increase) / Decrease in Inventories	685.34	(287.44)
(Increase) / Decrease in Trade & Other Receivables	(2,621.11)	(1,738.53)
Increase / (Decrease) in Trade & Other Payables	1,582.12	1,133.05
Cash generated from operations	901.58	354.22
Direct Tax paid	(282.75)	(121.47)
Net Cash Flow from Operating Activities	618.83	232.75
Cash Flow From Investing Activities
Purchase of Fixed Assets	(326.61)	(129.88)
Sale of Fixed Assets	43.85	17.76
Net Cash Flow from Investing Activities	(282.76)	(112.12)
Cash Flow From Financing Activities
Proceeds from / (Repayment of) borrowings (Net)	618.18	300.35
Payment of Dividend and Dividend Tax	(50.07)	(46.71)
Finance Cost	(617.45)	(546.94)
Interest Received	3.29	3.22
Net Cash Flow from Financing Activities	(46.05)	(290.08)
Net Cash Inflow	290.02	(169.45)
Cash & Cash Equivalents - Opening	559.74	729.19
Cash & Cash Equivalents - Closing	849.76	559.74

Here is a summary of the Cash Flow Statement for the years 2025 and 2024:

Operating Activities:

Operating activities generated ₹618.83 lakh (vs. ₹232.75 lakh in FY 2024). Operating profit remained steady at ₹1,255.23 lakh, supported by higher depreciation and finance costs. Working capital changes were positive—inventory reduction of ₹685.34 lakh and increased payables of ₹1,582.12 lakh offset the sharp rise in receivables of ₹2,621.11 lakh.

Investing Activities:

Investing activities resulted in an outflow of ₹282.76 lakh (vs. ₹112.12 lakh in FY 2024), mainly due to higher fixed asset purchases of ₹326.61 lakh, partially offset by increased sale proceeds of ₹43.85 lakh.

Financing Activities:

Financing activities saw a smaller net outflow of ₹46.05 lakh compared to ₹290.08 lakh last year. This improvement was led by higher net borrowings of ₹618.18 lakh, which helped counter consistent finance costs and dividend payouts.

Net Cash Flow and Cash Position:

The year-end cash balance rose to ₹849.76 lakh from ₹559.74 lakh, indicating stronger cash reserves and enhanced financial flexibility.

Financial Ratios of East India Pharmaceutical Limited

Particulars	2025	2024
Current ratio	1.39	1.45
Debt Equity Ratio	0.96	0.88
Debt Service Coverage	2.15	2.44
Return on Equity	3.82	6.89
Inventory Turnover	43	56
Trade Recievables turnover ratio	200	179
Trade Payables turnover ratio	274	222
Net capital turnover ratio	4.85	4.59
Net profit ratio	0.81	1.55
Return on Capital employed	9.14	9.49

Here is a summary of the financial ratios for East India Pharmaceutical Limited for the year 2025 and 2024:

Current Ratio:

The slight decline indicates marginally reduced short-term liquidity. However, the ratio is still above 1, meaning current assets comfortably cover current liabilities.

Debt-Equity Ratio:

The increase reflects greater reliance on debt financing compared to equity, which can enhance returns but also increases financial risk.

Debt Service Coverage Ratio (DSCR):

A fall in this ratio suggests a reduced buffer in meeting interest and principal obligations from operating earnings, though the level remains sufficient.

Return on Equity:

The sharp drop points to lower profitability for shareholders, possibly due to reduced net profits or higher equity base without proportional profit growth.

Inventory Turnover Ratio:

Lower turnover shows slower conversion of inventory into sales, which could indicate weaker demand or overstocking.

Trade Receivables Turnover Ratio:

Improvement here means faster collection from customers, improving cash flow efficiency and reducing credit risk.

Trade Payables Turnover Ratio:

A higher turnover suggests the company is paying suppliers faster, which may strengthen supplier relations but reduces the cash float..

Net Capital Turnover Ratio:

Slight improvement suggests more efficient use of working capital in generating revenue.

East India Pharmaceutical Annual Reports, Balance Sheet and Financials