| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Elofic Industries Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
31-03-2023 |
|
Non-Current Assets |
|
|
|
|
Property, Plant and Equipments |
6,908.04 |
6,810.94 |
5,641.46 |
|
Capital Work in progress |
231.46 |
95.24 |
563.29 |
|
Other Intangible assets |
117.88 |
147.31 |
17.33 |
|
Intangible assets under development |
5.25 |
- |
136.55 |
|
Right of use assets |
359.54 |
171.37 |
229.89 |
|
Other Financial assets |
1,127.38 |
325.49 |
1,099.43 |
|
Income tax assets |
112.94 |
112.94 |
112.76 |
|
Other Non-current assets |
267.52 |
114.83 |
167.07 |
|
Current Assets |
|
|
|
|
Inventories |
6,766.44 |
6060.14 |
5677.3 |
|
Investments |
439.37 |
23.52 |
22.03 |
|
Trade Receivables |
8,484.32 |
5655.09 |
4170.7 |
|
Cash & Cash Equivalents |
379.02 |
573.76 |
495.73 |
|
Bank Balances other than cash & cash equivalents |
11,198.10 |
8802.12 |
4835.52 |
|
Loans |
10.55 |
6.57 |
6.74 |
|
Other Financial assets |
427.82 |
378.56 |
591.42 |
|
Other Current Assets |
1,604.07 |
760.4 |
1395.69 |
|
Total Assets |
38,439.70 |
30,038.28 |
25,162.91 |
|
Equity |
|
|
|
|
Equity Share Capital |
250.84 |
250.84 |
250.84 |
|
Other Equity |
33,028.77 |
25,395.78 |
20,672.15 |
|
Non-Current Liabilities |
|
|
|
|
Lease Liabilities |
278.82 |
124.65 |
184.70 |
|
Deferred Tax liabilities (net) |
56.39 |
56.15 |
33.01 |
|
Current Liabilities |
|
|
|
|
Lease Liabilities |
109.89 |
56.05 |
44.48 |
|
Trade Payables: |
|
|
|
|
Total outstanding dues of micro and small enterprises |
531.67 |
364.58 |
521.77 |
|
Total outstanding dues of creditors other than above |
2,787.00 |
2,416.79 |
2,111.11 |
|
Other Financial Liabilities |
823.79 |
857.03 |
925.52 |
|
Other Current Liabilities |
174.52 |
126.15 |
116.89 |
|
Provisions |
172.00 |
207.02 |
147.2 |
|
Current tax liabilities (net) |
226.01 |
183.26 |
159.04 |
|
Total Liability and Equity |
38,439.70 |
30,038.30 |
25,162.71 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operations |
|
|
|
Revenue from Operations |
45,005.61 |
35,176.02 |
|
Other Income |
1,147.98 |
739.98 |
|
Total Income |
46,153.59 |
35,916.00 |
|
Expenses |
|
|
|
Cost of materials consumed |
19,082.95 |
15,666.26 |
|
Purchase of stock in trade |
515.58 |
405.41 |
|
Changes in Inventories of finished goods, WIP & stock in trade |
-105.46 |
-99.92 |
|
Employee benefit expense |
6,114.00 |
5,062.51 |
|
Finance costs |
75.45 |
37.64 |
|
Depreciation & amortization expense |
1,471.11 |
1,277.53 |
|
Other Expenses |
8,230.57 |
6,810.14 |
|
Total Expenses |
35,384.20 |
29,159.57 |
|
Profit Before Tax |
10,769.39 |
6,756.43 |
|
Current Tax |
3,035.82 |
1,912.74 |
|
Deferred Tax |
13.21 |
35.24 |
|
Tax adjustment of earlier years |
-5.25 |
-0.89 |
|
Profit for the Year |
7,725.61 |
4,809.34 |
|
Other Comprehensive Income |
|
|
|
Items that will not be reclassified to profit & loss: |
|
|
|
Re-measurement of post employment benefit obligations |
-44.55 |
-41.55 |
|
Income tax relating to items that will not be reclassified to profit
& loss |
12.97 |
12.10 |
|
Items that will be reclassified to profit or loss: |
|
|
|
Exchange differences on translating financials of foreign subsidiary |
39.31 |
18.97 |
|
Other Comprehensive Income for the year |
7.73 |
-10.48 |
|
Total Comprehensive Income for the period |
7,733.34 |
4,798.86 |
|
Earnings per Share |
|
|
|
Basic |
307.99 |
191.73 |
|
Diluted |
307.99 |
191.73 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit before tax |
10,769.39 |
6,756.43 |
|
Adjustments for: |
|
|
|
Depreciation and amortization expense |
1,471.11 |
1,277.53 |
|
Finance costs |
75.45 |
37.64 |
|
Interest income |
-734.82 |
-505.62 |
|
(Profit)/Loss on sale of proprty, plant and equipment |
-1.39 |
-25.98 |
|
(Profit)/Loss on sale of mutual fund investments |
-15.85 |
-1.49 |
|
Sundry balances written back |
-75.21 |
-34.79 |
|
(Gain)/loss on exchange fluctuation |
-64.58 |
-61.56 |
|
Provisions for doubtful trade receivables |
17.66 |
- |
|
Balances written off |
48.61 |
6.61 |
|
Operating Profit before Working capital changes |
11,490.37 |
7,448.77 |
|
Changes in Working Capital: |
|
|
|
Inventories |
-638.25 |
-339.94 |
|
Trade receivables |
-2,792.65 |
-1,394.25 |
|
Other Assets |
-843.67 |
630.08 |
|
Other financial assets |
-69.94 |
183.14 |
|
Trade payables |
537.86 |
136.09 |
|
Other financial liabilities |
-38.32 |
-33.71 |
|
Other Current liabilities |
48.37 |
9.26 |
|
Provisions |
-79.57 |
18.27 |
|
Cash generated from Operations |
7,614.20 |
6,657.71 |
|
Income taxes paid |
-2,987.82 |
-1,887.81 |
|
Net Cash generated from/(used) in Operating Activities |
4,626.38 |
4,769.90 |
|
Cash Flow from Investing Activities |
|
|
|
Purchase of property, plant & equipment, including capital WIP intangible assets |
-1,754.02 |
-1,902.51 |
|
Sale of proceeds of property, plant & equipment |
46.00 |
38.00 |
|
Fixed deposits/matured during the year |
-780.14 |
804.07 |
|
Loans given |
-3.98 |
0.17 |
|
Investments in mutual funds |
-400.00 |
- |
|
(Increase)/Decrease in bank balances not classified as cash and cash
equivalents |
-2,395.98 |
-3,966.60 |
|
Interest income received |
733.75 |
505.21 |
|
Net Cash generated from/(used) in Investing Activities |
-4,554.37 |
-4,521.66 |
|
Cash Flow from Financing Activities |
|
|
|
Repayment of lease liabilities |
-132.42 |
-59.31 |
|
Interest paid |
-41.60 |
-23.69 |
|
Dividend paid |
-100.33 |
-75.25 |
|
Net Cash generated from/(used) in Financing Activities |
-274.35 |
-158.25 |
|
Net Increase/(Decrease) in Cash & Cash Equivalents |
-202.34 |
89.99 |
|
Cash & Cash equivalents at the beginning of the year |
573.76 |
495.73 |
|
Effect of exchange differenced on balances with banks in foreign
currency |
7.60 |
-11.96 |
|
Cash & Cash Equivalents at the end of the year |
379.02 |
573.76 |
|
Cash & Cash equivalents comprises: |
|
|
|
Cash on hand |
0.25 |
0.25 |
|
Balance with banks in current accounts |
378.77 |
573.51 |
|
Total |
379.02 |
573.76 |
Here is a summary of the Cash Flow
Statement for the years 2025 and 2024:
Cash Flow from
Operating Activities:
Operating activities
reflect the company’s core business operations.
Net
Profit before Tax increased significantly from ₹6,756.43
lakhs in FY 2024 to ₹10,769.39 lakhs in FY 2025, indicating improved
profitability.
Adjustments
for non-cash and non-operating items such as
depreciation (₹1,471.11 lakhs in FY 2025), finance costs, and interest income
were made. Notably, depreciation rose, while interest income also increased (a
cash inflow, hence negative in adjustment).
Operating
Profit before Working Capital Changes stood at ₹11,490.37
lakhs in FY 2025 compared to ₹7,448.77 lakhs in FY 2024, showing a strong
operational base.
However, working
capital changes had a major impact:
Trade receivables
and inventories rose significantly (outflows), indicating more funds tied up in
operations.
Trade payables
increased, partially offsetting the outflows.
As a result, Cash
Generated from Operations was ₹7,614.20 lakhs in FY 2025 vs
₹6,657.71 lakhs in FY 2024.
After income taxes
paid, Net
Cash from Operating Activities was slightly lower at ₹4,626.38
lakhs in FY 2025 compared to ₹4,769.90 lakhs in FY 2024.
Cash Flow from
Investing Activities:
This section shows
cash spent or received on long-term assets.
Major
outflows included purchase of property, plant, and equipment
(₹1,754.02 lakhs), fixed deposits (₹780.14 lakhs), and investment in mutual
funds (₹400 lakhs).
Cash
inflows included proceeds from asset sales (₹46 lakhs) and
interest received (₹733.75 lakhs).
A significant
outflow was due to the increase in bank balances not
classified as cash equivalents (₹2,395.98 lakhs), which affects
available liquidity.
Overall, Net
Cash Used in Investing Activities was ₹4,554.37 lakhs in FY
2025, similar to the ₹4,521.66 lakhs outflow in FY 2024.
Cash Flow from
Financing Activities:
Financing activities
reflect borrowing, repayment, and distribution of profits.
The company repaid
lease liabilities (₹132.42 lakhs) and paid dividends (₹100.33 lakhs).
Interest paid was
₹41.60 lakhs.
Net
Cash Used in Financing Activities increased to
₹274.35 lakhs in FY 2025 compared to ₹158.25 lakhs in FY 2024, showing a higher
cash outgo in servicing financing obligations.
Net Change in
Cash & Closing Balance:
Net
Decrease in Cash and Cash Equivalents in FY 2025 was
₹202.34 lakhs, contrasting the net increase of ₹89.99 lakhs in FY 2024.
The closing
cash balance was ₹379.02 lakhs in FY 2025 vs ₹573.76 lakhs in
FY 2024.
The cash remained mostly in bank accounts with ₹378.77 lakhs and a small amount of ₹0.25 lakhs in hand.
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Current ratio |
6.07 |
5.29 |
|
Debt-equity ratio |
0.01 |
0.01 |
|
Debt service coverage ratio |
0.28 |
0.24 |
|
Inventory turnover ratio |
2.96 |
2.65 |
|
Trade receivables turnover ratio |
6.37 |
7.16 |
|
Trade payables turnover ratio |
6.62 |
6.04 |
|
Net capital turnover ratio |
1.84 |
1.95 |
|
Net profit ratio |
0.17 |
0.14 |
|
Return on equity ratio |
0.23 |
0.19 |
|
Return on capital employed |
0.32 |
0.26 |
|
Return on investments |
0.28 |
0.23 |
Here
is a summary of the financial and operational metrics for Elofic
Industries Limited for the year 2025 and 2024:
Current Ratio
The current ratio increased from 5.29 in 2024 to 6.07 in 2025. This ratio
measures the company’s ability to pay off its short-term liabilities with its
short-term assets. A higher current ratio indicates a strong liquidity
position, meaning the company is more than capable of meeting its immediate
obligations.
Debt-Equity Ratio
The debt-equity ratio remained constant at 0.01 for both years. This shows that
the company operates with minimal reliance on external debt, indicating a very
low financial risk. A low debt-equity ratio also means that the business is
primarily funded through shareholders’ equity rather than borrowed funds,
providing financial stability and flexibility.
Debt Service Coverage Ratio
(DSCR)
The DSCR improved slightly from 0.24 in 2024 to 0.28 in 2025. This ratio
evaluates the company’s ability to service its debt (both interest and
principal) from its operating income. Although the increase shows slight
improvement, a ratio below 1 still suggests that the company may not generate
enough operating income to fully cover its debt servicing requirements, which
could be a concern if the company plans to take on more debt.
Inventory Turnover Ratio
This ratio rose from 2.65 in 2024 to 2.96 in 2025. It indicates how efficiently
the company manages its inventory by showing how many times inventory is sold
and replaced during the year. A higher ratio reflects better inventory
management, faster sales, and potentially lower storage costs, suggesting an
improvement in operational efficiency.
Trade Receivables Turnover
Ratio
The trade receivables turnover ratio declined from 7.16 in 2024 to 6.37 in
2025. This ratio measures how effectively the company collects its receivables.
A lower ratio suggests that customers are taking longer to pay, which might
indicate relaxed credit policies or inefficiencies in collection. It may affect
cash flow and working capital if not managed carefully.
Trade Payables Turnover
Ratio
This ratio increased from 6.04 in 2024 to 6.62 in 2025, showing that the company
is paying its suppliers more quickly. While faster payments can help maintain
good supplier relationships, they can also reduce cash availability. Ideally,
the company should balance its payments in line with favorable credit terms to
optimize cash flow.
Net Capital Turnover Ratio
The net capital turnover ratio decreased slightly from 1.95 in 2024 to 1.84 in
2025. This ratio assesses how efficiently the company uses its working capital
to generate revenue. A decline indicates that the company may be using its
working capital less effectively, which could point to increased investment in
current assets that are not translating into proportionate sales.
Net Profit Ratio
The net profit ratio increased from 0.14 in 2024 to 0.17 in 2025. This ratio
reflects the company’s ability to convert revenue into profit after all
expenses. The improvement shows that the company is managing its costs better
or generating higher margins, leading to increased profitability and better
financial health.
Return on Equity (ROE)
The ROE improved from 0.19 in 2024 to 0.23 in 2025. It measures the return
generated on shareholders’ equity. A higher ROE signifies that the company is
more effective in utilizing the equity invested by shareholders to generate
profits, indicating strong financial performance and enhancing shareholder
value.
Return on Capital Employed
(ROCE)
The ROCE increased from 0.26 to 0.32 over the year. This ratio assesses how
efficiently the company is using its total capital (equity and debt) to
generate earnings. The rise suggests better operational efficiency and improved
profitability from the capital invested in the business.
Return on Investments (ROI)
The ROI rose from 0.23 in 2024 to 0.28 in 2025. This shows that the company
earned higher returns on its investments during the year. A higher ROI
indicates that the company is deploying its funds effectively to generate
additional income, contributing to overall profitability.
