| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| ETA Karnataka Estates Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Equity |
|
|
|
Equity share capital |
10.75 |
10.75 |
|
Reserve & surplus |
198.70 |
234.80 |
|
Non-current liability |
|
|
|
Long term borrowings |
4.00 |
4.00 |
|
Other long term liabilities |
5.00 |
5.00 |
|
Long term provisions |
0.13 |
0.12 |
|
Current liabilities |
|
|
|
Trade payables – total outstanding dues of micro and small enterprises |
- |
- |
|
Trade payables – total outstanding dues other
than above |
0.07 |
0.14 |
|
Other current liabilities |
4.33 |
4.30 |
|
Short term Provisions |
0.02 |
0.02 |
|
Total equity and liabilities |
223.00 |
259.14 |
|
Non-current assets |
|
|
|
Plant, property and equipment |
12.79 |
13.04 |
|
Non current investment |
0.72 |
0.72 |
|
Deferred tax assets |
1.41 |
0.84 |
|
Long term loans and advances |
69.74 |
68.54 |
|
Other non current assets |
130.95 |
170.44 |
|
Current assets |
|
|
|
Inventories |
1.37 |
1.19 |
|
Trade receivables |
0.17 |
- |
|
Cash and bank balances |
5.33 |
4.29 |
|
Short term loans and advances |
0.05 |
0.04 |
|
Other current assets |
0.47 |
0.04 |
|
Total |
223.00 |
259.14 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
4.53 |
4.52 |
|
Other Income |
0.09 |
0.03 |
|
Total Income |
4.62 |
4.55 |
|
Expenses |
|
|
|
Purchase of stock in trade |
0.18 |
0.32 |
|
Changes in WIP and stock in trade |
-0.18 |
-0.32 |
|
Employee benefit expense |
0.74 |
0.76 |
|
Depreciation expense |
0.25 |
0.48 |
|
Other expenses |
40.30 |
4.12 |
|
Total Expenses |
41.29 |
5.41 |
|
Profit before tax |
-36.67 |
-0.86 |
|
Deferred tax assets/(liability) |
-0.57 |
-0.16 |
|
Profit/ Loss after tax for the period |
-36.10 |
-0.70 |
|
Earning per share |
|
|
|
Basic |
-16.78 |
-0.32 |
|
Diluted |
-16.78 |
-0.32 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit/(loss) Before Tax and extraordinary
items |
-36.67 |
-0.86 |
|
Depreciation on assets |
0.25 |
0.48 |
|
Share of (profit)/loss
from partnership firm |
34.46 |
1.20 |
|
Interest income |
-0.09 |
-0.03 |
|
Working
capital adjustments: |
|
|
|
Inventories |
-0.18 |
-0.32 |
|
Trade receivables |
-0.17 |
- |
|
Loans and advances |
-1.23 |
-0.99 |
|
Other non current
assets |
39.48 |
2.66 |
|
Other current assets |
-0.43 |
- |
|
Trade payables, other
liabilities and provisions |
-0.03 |
- |
|
Cash
generated from operation |
35.38 |
2.13 |
|
Income tax (paid) / refund |
0.02 |
-0.64 |
|
Net cashflow from operating activities |
35.40 |
1.49 |
|
Cash Flow from Investing Activities |
|
|
|
(Purchase) /sale of assets |
- |
-0.49 |
|
Share of profit/(loss) from partnership firm |
-34.46 |
-1.20 |
|
Investment in fixed deposits |
- |
- |
|
Interest income |
0.09 |
0.03 |
|
Net Cash from / (used in) Investing Activities |
-34.37 |
-1.65 |
|
Cash Flow from Financing Activities |
|
|
|
(increase)/decrease in unpaid dividend accounts |
- |
- |
|
Net Cash from/(used in) Financing Activities |
- |
- |
|
Net Increase/decrease in Cash & cash
equivalents |
1.04 |
-0.16 |
|
Cash and cash equivalents at the beginning of the
year |
0.06 |
0.22 |
|
Cash and cash equivalents at the end of the year |
1.10 |
0.06 |
Summary
of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating
Activities
The company reported a
strong improvement in operating cash flow, rising from ₹1.49 crore in FY24 to
₹35.40 crore in FY25; however, this improvement is not driven by core
profitability since the company continues to report a loss before tax of
-₹36.67 crore in FY25. The positive operating cash flow is largely supported by
significant working capital adjustments, especially the movement in other
non-current assets of ₹39.48 crore, which appears to be a one-off or
non-operational inflow, while the share of profit/loss from partnership firm
(-₹34.46 crore) offsets much of the operational accounting impact. Overall,
operating cash flow appears strong on paper but is largely influenced by
adjustments rather than sustainable business earnings.
Cash Flow from Investing
Activities
The company recorded a net
outflow of -₹34.37 crore in FY25 compared to -₹1.65 crore in FY24, mainly due
to the reversal of the partnership firm impact (-₹34.46 crore), indicating that
profits attributed from the partnership are not retained as cash within the
company; apart from this, there is minimal investing activity with only small
interest income of ₹0.09 crore and no significant capital expenditure or
investment expansion, suggesting limited asset growth and that cash movements
are primarily driven by accounting reclassifications rather than real
investment decisions.
Cash Flow from Financing
Activities
There is no financing
activity reported in both FY25 and FY24, indicating that the company has
neither raised external funds nor undertaken debt repayment or dividend-related
financing transactions, reflecting a completely inactive financing structure.
Net Increase/Decrease in
Cash & Cash Equivalents
The company recorded a net
increase in cash of ₹1.04 crore in FY25 compared to a slight decrease of -₹0.16
crore in FY24, with cash and cash equivalents increasing marginally from ₹0.06
crore to ₹1.10 crore, showing very low absolute liquidity levels.
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Current ratio |
1.67 |
1.25 |
|
Debt equity ratio |
0.019 |
0.016 |
|
Return on equity |
-0.16 |
- |
|
Trade Account
receivables ratio |
52.11 |
- |
|
Trade Account payables
ratio |
1.71 |
2.15 |
|
Net capital turnover
ratio |
2.22 |
4.52 |
|
Net profit ratio |
-7.96 |
-0.15 |
|
Return on capital employed |
-0.17 |
- |
|
Return on investment |
-0.17 |
- |
Summary of Financial Ratio of the year 2025
and 2024.
Current Ratio
The current ratio improved
from 1.25 in FY24 to 1.67 in FY25, indicating a better short-term liquidity
position and improved ability to meet current liabilities with current assets.
However, while the ratio is above 1, it still reflects a relatively tight
liquidity cushion, meaning the company has limited buffer for unexpected
obligations.
Debt Equity Ratio
The debt-equity ratio
remains extremely low at 0.016 in FY24 and 0.019 in FY25, showing that the
company is almost entirely equity-financed with negligible reliance on external
debt. While this indicates low financial leverage and reduced solvency risk, it
may also reflect limited use of borrowed capital for growth.
Return on Equity
The ROE stands at -0.16 in
FY25, indicating negative returns for shareholders due to overall losses. This
suggests that equity capital is not generating profits and is currently being
eroded by operational losses.
Trade Account Receivables
Ratio
The trade receivables ratio
increased sharply to 52.11 in FY25 from an unspecified base in FY24, indicating
a very high level of receivables relative to revenue or turnover. This suggests
potential delays in collection or inefficient credit management, which could
impact cash flows.
Trade Account Payables
Ratio
The trade payables ratio
declined from 2.15 in FY24 to 1.71 in FY25, indicating a reduction in reliance
on supplier credit. This may reflect improved settlement of payables or lower
outstanding obligations, though it could also suggest reduced bargaining power
with suppliers.
Net Capital Turnover Ratio
The net capital turnover
ratio dropped significantly from 4.52 in FY24 to 2.22 in FY25, indicating a
decline in efficiency in utilizing working capital to generate revenue. This
suggests weaker operational efficiency compared to the previous year.
Net Profit Ratio
The net profit ratio
deteriorated from -0.15 in FY24 to -7.96 in FY25, showing a substantial
increase in losses relative to revenue. This reflects weak profitability and
rising cost pressures or declining revenue efficiency.
Return on Capital Employed
The ROCE stands at -0.17 in
FY25, indicating that the company is generating negative returns on the total capital
employed. This confirms that both equity and any employed funds are not being
used profitably.
Return on Investment
