| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| English Indian Clays Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Property, plant and equipment |
14,218.59 |
13,717.78 |
|
Capital work-in-progress |
14.11 |
68.54 |
|
Other Intangible assets |
46.80 |
1.43 |
|
Right of use asset |
86.10 |
118.62 |
|
Investments |
5.00 |
5.00 |
|
Other Financial Assets |
495.78 |
268.33 |
|
Deferred tax assets (net) |
730.69 |
623.03 |
|
Other non-current assets |
141.82 |
189.44 |
|
Current assets |
|
|
|
Inventories |
3,338.10 |
2,174.41 |
|
Trade Receivables |
3,823.56 |
2,182.98 |
|
Cash and Cash equivalents |
17.77 |
311.43 |
|
Other Bank Balances |
7.22 |
9.71 |
|
Other financial assets |
26.86 |
56.48 |
|
Current tax assets (net) |
30.19 |
74.09 |
|
Other Current Assets |
591.50 |
461.06 |
|
Non-current assets classified as held
for sale |
1,852.16 |
1,879.37 |
|
Total Assets |
25,426.25 |
22,141.70 |
|
Equity |
|
|
|
Equity
Share capital |
1,005.52 |
1,005.52 |
|
Other equity |
14,019.57 |
14,476.20 |
|
Non-Current liabilities |
|
|
|
Borrowings |
900.00 |
900.00 |
|
Lease Liabilities |
42.44 |
80.94 |
|
Other Financial Liabilities |
57.06 |
1.01 |
|
Provisions |
2,059.01 |
2,233.33 |
|
Current liabilities |
|
|
|
Borrowings |
4,351.06 |
485.47 |
|
Lease Liabilities |
56.08 |
40.20 |
|
Trade Payables |
|
|
|
Total outstanding dues to Micro and
Small Enterprises |
355.37 |
351.78 |
|
Total outstanding dues of creditors other than Micro and Small Enterprises |
1,562.82 |
1,321.99 |
|
Other Financial Liabilities |
300.45 |
524.77 |
|
Other Current liabilities |
603.78 |
603.10 |
|
Provisions |
113.09 |
117.39 |
|
Total Equity and Liabilities |
25,426.25 |
22,141.70 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operation |
16,945.06 |
15,205.12 |
|
Other Income |
151.80 |
354.16 |
|
Total
Income |
17,096.86 |
15,559.28 |
|
Expenses |
|
|
|
Cost of Materials Consumed |
4,006.43 |
3,497.07 |
|
Purchase of stock-in-trade |
123.40 |
534.49 |
|
Changes in Inventories of finished goods, stock-in-trade and Work-in-progress |
(1,382.02) |
452.38 |
|
Employee Benefit Expense |
3,077.75 |
2,501.98 |
|
Finance Cost |
307.91 |
382.31 |
|
Depreciation and Amortisation Expense |
917.72 |
845.01 |
|
Other Expenses |
9,275.21 |
6,601.43 |
|
Total
Expense |
16,326.40 |
14,814.67 |
|
Profit/Loss
before Exceptional items and tax |
770.46 |
744.61 |
|
Exceptional items (loss) |
(342.09) |
- |
|
Profit/(Loss)
before tax |
428.37 |
744.61 |
|
Income Tax expense related to earlier period
|
- |
(2.22) |
|
Deferred tax |
(110.89) |
379.76 |
|
Profit/(Loss)
for the year |
539.26 |
367.07 |
|
Other
comprehensive income |
|
|
|
Items that will not be reclassified to
profit or loss: |
|
|
|
Re-measurement of defined benefit plans |
12.84 |
4.73 |
|
Income tax relating to items that will not be reclassified to profit or loss: |
(3.23) |
(1.19) |
|
Total
comprehensive Income/(Loss) for the period |
548.87 |
370.61 |
|
Profit
for the year attributable to: |
|
|
|
Shareholders of the company |
539.26 |
367.07 |
|
Total
comprehensive Income for the year attributable to |
|
|
|
Shareholders of the company |
548.87 |
370.61 |
|
Earnings
per Equity Share (face value of Rs. 2 each) |
|
|
|
Basic (Rs. per share) |
1.07 |
0.73 |
|
Diluted (Rs. per share) |
1.07 |
0.73 |
|
31-03-2025 |
31-03-2024 |
|
|
Cash Flow from
Operating Activities |
|
|
|
Net Profit before
Tax |
428.37 |
744.59 |
|
Adjustments for: |
|
|
|
Profit on sale of assets
held for sale |
(69.47) |
(98.04) |
|
Depreciation and
Amortisation expenses |
917.72 |
791.01 |
|
Provision for bad
trade and other receivables, loans and advances |
- |
2.01 |
|
Interest on
borrowings |
296.90 |
257.55 |
|
Interest from
banks on deposits |
(15.09) |
(8.32) |
|
Loss on sale of
property, plant and equipment |
345.87 |
- |
|
Unrealised foreign
exchange (gain)/loss |
4.30 |
(4.36) |
|
Operating Profit
before Working Capital Charges |
1,908.59 |
1,684.44 |
|
Adjustments for Increase/(Decrease) in Operating
Assets: |
|
|
|
Inventories |
(1,163.69) |
722.61 |
|
Trade receivables |
(1,656.58) |
(288.55) |
|
Other current
financial assets |
24.95 |
17.14 |
|
Other current assets |
(67.12) |
(47.21) |
|
Other non-current
financial assets |
(304.65) |
(5.17) |
|
Other non-current
assets |
17.52 |
168.25 |
|
Adjustments for Increase/(Decrease) in operating
liabilities: |
|
|
|
Trade Payables |
246.09 |
(246.61) |
|
Other financial
liabilities |
(205.80) |
(2.49) |
|
Provisions |
(165.78) |
32.54 |
|
Other current
liabilities |
(102.60) |
109.77 |
|
Cash Generated from Operations |
(1,469.06) |
2,144.72 |
|
Income taxes paid / refund (net) |
116.48 |
(21.58) |
|
Net Cash Generated
from/(used in) Operating Activates |
(1,352.58) |
2,123.14 |
|
Cash Flow from
Investing Activities |
|
|
|
Capital expenditure on property, plant and equipment, including capital advances |
(1,646.77) |
(344.38) |
|
Capital
expenditure on intangible assets |
(48.73) |
(0.16) |
|
Sale proceeds of
property, plant and equipment |
22.43 |
0.10 |
|
Sale proceeds of
asset held for sale |
110.68 |
1,433.33 |
|
Advance received
against asset held for sale |
42.38 |
- |
|
Interest income on
bank deposits |
13.02 |
11.92 |
|
Net Cash generated
from / (Used in) Investing Activities |
(1,506.99) |
1,100.81 |
|
Cash flow from financing activities |
|
|
|
Repayments |
- |
(216.28) |
|
Proceeds from/ (repayment of) cash credits/working capital demand loan (net |
3,865.59 |
(2,444.15) |
|
Interest paid |
(294.16) |
(256.57) |
|
Dividend paid |
(1,005.52) |
- |
|
Net cash flow generated/ (used in) from financing
activities |
2,565.91 |
(2,917.00) |
|
Net Increase /(Decrease) In Cash
and Cash Equivalents |
(293.66) |
306.96 |
|
Cash & Cash
Equivalents at the Beginning of the Year |
311.43 |
4.47 |
|
Cash & Cash
Equivalents at the End of the Year |
17.77 |
311.43 |
Here is a summary of the Cash Flow Statement for the
years 2025 and 2024:
Cash Flow from
Operating Activities
For the year ending 31st March
2025, the company experienced a net cash
outflow of ₹1,352.58 lakhs from its operating activities. This
is a significant drop compared to the positive ₹2,123.14 lakhs
in FY 2024. The decline is mainly due to a substantial increase in inventories (₹1,163.69 lakhs) and trade receivables (₹1,656.58 lakhs), which used up cash.
Although the company posted a profit before tax of ₹428.37 lakhs and added back
non-cash items like depreciation (₹917.72 lakhs) and interest expenses
(₹296.90 lakhs), the overall operational cash flow turned
negative due to unfavorable changes in working capital.
Cash Flow from Investing Activities
In 2025, the company recorded a net cash outflow of ₹1,506.99 lakhs
from investing activities, in contrast to a net inflow
of ₹1,100.81 lakhs in 2024. This year, major cash outflows were
due to capital expenditure on property, plant, and
equipment (₹1,646.77 lakhs) and intangible
assets (₹48.73 lakhs). The company received some cash from the sale of assets (₹110.68 lakhs) and interest income,
but it was not enough to balance the spending.
Cash Flow from Financing Activities
The company had a net inflow of ₹2,565.91 lakhs
from financing activities in 2025, which was a strong turnaround compared to
the outflow of ₹2,917.00 lakhs in the
previous year. This improvement was mainly due to fresh cash credit/working capital borrowings (₹3,865.59 lakhs). However, this was partially offset by
interest payments (₹294.16 lakhs)
and a dividend payout (₹1,005.52 lakhs).
Net Changes in Cash and cash equivalents
As a result of all activities, the company’s cash position decreased by ₹293.66 lakhs during the year.
The closing cash balance dropped to ₹17.77 lakhs
in 2025 from ₹311.43 lakhs in 2024. This reflects the pressure from operating
and investing outflows, despite strong financing inflows.
|
2025 |
2024 |
|
|
Current Ratio |
1.43 |
2.38 |
|
Debt-Equity Ratio |
0.26 |
0.02 |
|
Debt Service
Coverage Ratio |
6.68 |
7.91 |
|
Return on Equity |
0.03 |
0.02 |
|
Inventory Turnover
Ratio |
92.61 |
95.02 |
|
Trade Receivables
Turnover Ratio |
52.19 |
48.81 |
|
Trade Payables
Turnover Ratio |
39.72 |
50.48 |
|
Net Capital
Turnover Ratio |
5.54 |
3.35 |
|
Net Profit Ratio |
3.00% |
2.50% |
|
Return on Capital
Employed |
3.16% |
6.77% |
Here is a summary of the Financial Ratios for the years 2025 and 2024:
Current
Ratio
The
current ratio decreased from 2.38 in 2024 to 1.43 in 2025. This means the
company still has more current assets than liabilities, which is good, but its
short-term financial strength has reduced compared to the previous year.
Debt-Equity Ratio
This
ratio increased from 0.02 to 0.26, showing that the company has taken on a bit
more debt compared to its equity. However, the debt level is still quite low,
which indicates financial stability.
Debt Service Coverage Ratio
The ratio
dropped slightly from 7.91 to 6.68. This shows the company still has a strong
ability to repay its debts from its earnings, though slightly lower than last
year.
Return on Equity (ROE)
ROE
increased slightly from 0.02 to 0.03. Although still low, this means the
company is earning a small return for its shareholders, and it has improved a
little from the previous year.
Inventory Turnover Ratio
This
ratio decreased slightly from 95.02 to 92.61, which means inventory is moving
just a bit slower than before. Still, it reflects very efficient inventory
management.
Trade Receivables Turnover Ratio
The ratio
increased from 48.81 to 52.19, showing the company is collecting money from its
customers more quickly, which helps maintain healthy cash flow.
Trade Payables Turnover Ratio
This
ratio dropped from 50.48 to 39.72, meaning the company is taking longer to pay
its suppliers. While this can help preserve cash, it may affect supplier
relationships if delayed too much.
Net Capital Turnover Ratio
The ratio
improved from 3.35 to 5.54, indicating better efficiency in using capital to
generate revenue. This is a positive sign for operational effectiveness.
Net Profit Ratio
The net
profit ratio increased from 2.50% to 3.00%, showing the company earned slightly
more profit from its sales in 2025 compared to 2024.
Return on Capital Employed (ROCE)
ROCE decreased from 6.77% to 3.16%, meaning the company is earning lower returns from the total capital it uses in the business, indicating reduced overall efficiency.
