| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| East West Hotels Limited |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Shareholder’s funds |
|
|
|
Share capital |
3,563 |
3,563 |
|
Reserve and surplus |
245,611 |
223,879 |
|
Non- Current Liabilities |
||
|
Long term borrowings |
10,757 |
5,647 |
|
Deferred tax liability (net) |
1,547 |
1,603 |
|
Other long term liabilities |
5000 |
5,000 |
|
Current liabilities |
||
|
Trade payables |
3,562 |
2,814 |
|
Other current liabilities |
5,298 |
33,395 |
|
Short term provisions |
110,699 |
95,047 |
|
Total Equity and Liabilities |
386,037 |
370,948 |
|
Non-current Assets |
||
|
Property, plant & equipment and intangible assets |
175,237 |
164,456 |
|
Capital work in progress |
- |
1,746 |
|
Non-current investments |
41,000 |
41,000 |
|
Long term loans and advances |
1,973 |
1,973 |
|
Current Assets |
||
|
Cash and cash equivalents |
62,136 |
57,929 |
|
Trade receivables |
7,100 |
5,763 |
|
Short term loans and advances |
2,089 |
8,016 |
|
Other current assets |
96,502 |
90,067 |
|
Total Assets |
386,037 |
370,948 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from operations |
67,051 |
55,351 |
|
Other Income |
3,042 |
2,855 |
|
Total income |
70,092 |
58,206 |
|
Expenses |
|
|
|
Employee benefit expense |
2,666 |
1,790 |
|
Finance cost |
1,283 |
3,899 |
|
Depreciation and amortization expense |
2,281 |
3,860 |
|
Other expenses |
15,848 |
15,466 |
|
Total expenses |
22,078 |
25,015 |
|
Profit Before Tax |
48,015 |
33,191 |
|
Current tax |
8,526 |
6,512 |
|
Previous year tax |
- |
18,795 |
|
Deferred tax |
(56) |
(497) |
|
Profit for the year |
39,545 |
8,381 |
|
Earnings per equity share (in Rs.) |
|
|
|
(1) Basic |
111 |
23.52 |
|
(2) Diluted |
111 |
23.52 |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Cash Flow From Operating Activities |
|
|
|
Net Profit Before Tax as per statement of profit and loss |
48,015 |
33,191 |
|
Adjustments for: |
|
|
|
Depreciation |
2,281 |
3,860 |
|
Interest income |
(3,042) |
(2,855) |
|
Interest expenses |
1,283 |
3,899 |
|
Loss on sale of assets |
174 |
- |
|
Operating Profit before Working Capital Changes |
48,710 |
38,095 |
|
Adjustments for: |
|
|
|
(Increase)/Decrease in current assets |
5,254 |
(15,195) |
|
Increase/(Decrease) in current liabilities |
27,349 |
22,547 |
|
Cash Generated From Operations |
26,615 |
45,448 |
|
Less income tax |
(7,100) |
5,830 |
|
Net Cash from Operating Activities |
19,515 |
45,448 |
|
Cash Flow From Investing Activities |
|
|
|
Purchase of PPE (including capital work-in-progress) |
(11,540) |
(2,433) |
|
Interest received |
3,042 |
2,855 |
|
Sale of vehicles |
51 |
- |
|
Net Cash From Investing Activities |
(6,861) |
(38,525) |
|
Cash Flow From Financing Activities |
|
|
|
Repayment of loans |
5,110 |
(23,938) |
|
Interest
paid |
(1,283) |
(3,899) |
|
Dividend
paid |
(10,688) |
(10,688) |
|
Net Cash Flow From Financing Activities |
(6,861) |
(38,525) |
|
Net Increase/(Decrease) in Cash and Cash Equivalents |
4,206 |
1,515 |
|
Opening balance of cash and cash equivalents |
57,929 |
56,414 |
|
Closing balance of cash and cash
equivalents |
62,135 |
57,929 |
Summary of the Cash Flow Statement
for the years 2025 and 2024:
Cash Flow from Operating Activities
In 2025,
the company reported a net profit before tax of ₹48,015 thousand, higher
than ₹33,191 thousand in 2024. After adjustments like depreciation of ₹2,281
thousand (lower than last year’s ₹3,860 thousand), interest income of ₹3,042
thousand, and interest expenses of ₹1,283 thousand, the operating
profit before working capital changes reached ₹48,710 thousand compared
to ₹38,095 thousand last year. Working capital adjustments were highly
favorable in 2025 — current assets decreased by ₹5,254 thousand and
current liabilities rose by ₹27,349 thousand, which helped strengthen
operating cash. After paying taxes of ₹7,100 thousand, the company
generated a healthy ₹19,515 thousand net cash from operating activities
in 2025. However, this is much lower than the very strong ₹45,448 thousand
operating inflow achieved in 2024.
Cash Flow from Investing Activities
Investing
cash flows remained negative in 2025 due to significant purchases of property,
plant, and equipment of ₹11,540 thousand, compared to a smaller outflow
of ₹2,433 thousand in 2024. On the positive side, the company received ₹3,042
thousand as interest and ₹51 thousand from the sale of vehicles.
Overall, the net cash used in investing activities was ₹(6,861) thousand
in 2025, which is a sharp improvement compared to the much larger outflow of ₹(38,525)
thousand in 2024.
Cash Flow from Financing Activities
In 2025,
financing activities showed mixed trends. The company repaid loans worth ₹5,110
thousand, paid interest of ₹1,283 thousand, and distributed
dividends of ₹10,688 thousand. This resulted in a net outflow of ₹(6,861)
thousand from financing activities. In comparison, 2024 had a much heavier
outflow of ₹(38,525) thousand, mainly due to large loan repayments.
Net Cash Position
Combining
all activities, the company achieved a net increase in cash of ₹4,206
thousand in 2025, higher than ₹1,515 thousand in 2024. As a result,
closing cash and cash equivalents rose to ₹62,135 thousand at the end of
2025, up from ₹57,929 thousand at the end of 2024.
|
Particular |
31-03-2025 |
31-03-2024 |
|
Current Ratio |
1.40 |
1.23 |
|
Debt Equity Ratio |
0.07 |
0.05 |
|
Return on Equity Ratio |
0.16 |
0.04 |
|
Net Capital Turnover Ratio |
0.27 |
0.24 |
|
Net Profit Ratio |
0.72 |
0.60 |
|
Return on Capital Employed Ratio |
0.18 |
0.15 |
|
Return on investment |
0.96 |
0.20 |
Summary of the financial ratio for
the years 2025 and 2024:
Current Ratio
The
current ratio improved from 1.23 in 2024 to 1.40 in 2025. This means the
company has ₹1.40 in current assets for every ₹1 of current liabilities. It
shows better short-term liquidity and indicates the company is in a stronger
position to pay its near-term obligations compared to last year.
Debt-Equity Ratio
The
debt-equity ratio rose slightly from 0.05 to 0.07, which is still very
low. This means the company has very little dependence on external debt
compared to its own equity. A low ratio is generally safe, but it can also mean
the company may not be using debt effectively for growth.
Return on Equity
ROE
improved sharply from 0.04 to 0.16. This indicates that in 2025,
shareholders earned a much better return on their invested equity compared to
the previous year. The business is becoming more efficient in generating
profits from shareholders’ funds.
Net Capital Turnover Ratio
The ratio
went up from 0.24 in 2024 to 0.27 in 2025. This means the company is
slightly more efficient in using its capital to generate revenue. While the
improvement is small, it still shows better utilization of available funds.
Net Profit Ratio
Net
profit margin increased from 0.60 to 0.72. This means that for every
₹100 of sales, the company is now keeping ₹0.72 as profit compared to ₹0.60
earlier. The higher margin indicates stronger cost control and improved
profitability.
Return on Capital Employed
ROCE rose
from 0.15 to 0.18, showing the company is generating better returns from
the total capital employed (equity + debt). This indicates improved efficiency
in using overall resources to earn profits.
Return on Investment
ROI
jumped significantly from 0.20 to 0.96. This shows the company earned
nearly five times higher returns on its investments compared to last year. It
reflects much better performance in generating returns from the money invested
in the business.
