Gamma Rotors Limited (Gamma Rotors) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
Gamma Rotors Limited

Gamma Rotors Limited Standalone Balance Sheet (Rs in Hundreds)

Particulars	31-03-2025	31-03-2024
Equity
Share Capital	2,57,763.06	2,161.50
Reserves And Surplus	34,30,158.79	8,23,885.11
Non-Current Liabilities
Long Term Borrowings	1,03,061.51	1,21,458.82
Current Liabilities
Trade Payables – Dues Of Other Than Micro & Small Enterprises	1,37,381.83	1,92,459.39
Other Current Liabilities	1,89,127.20	4,51,054.30
Short Term Provisions	65,140.92	38,012.30
Total Equity & Liabilities	41,82,633.30	16,29,031.42
Non-Current Assets
Property, Plant And Equipment	2,41,840.22	1,10,083.37
Deferred Tax Assets (Net)	10,031.98	15,239.91
Other Non-Current Assets	4,759.64	2,759.64
Current Assets
Inventories	15,19,329.10	35,458.22
Trade Receivables	1,53,421.79	9,81,484.00
Short Term Loans And Advances	-	1,30,886.96
Cash & Cash Equivalents	13,21,031.14	89,028.54
Other Current Assets	9,32,219.43	2,64,090.77
Total Assets	41,82,633.30	16,29,031.42

Gamma Rotors Limited Standalone Profit & Loss Statement (Rs in Hundreds)

Particulars	31-03-2025	31-03-2024
Income
Revenue From Operations	12,20,464.75	11,18,134.15
Other Income	56,407.22	1,022.59
Total Income	12,76,871.97	11,19,156.74
Expenses
Purchase Of Stock	21,79,840.13	5,96,229.44
Change In Inventories Of Stock	-14,83,870.88	71,385.27
Employee Benefits Expenses	92,982.84	1,11,993.29
Finance Cost	69,956.78	48,592.04
Depreciation And Amortization	36,984.14	36,281.61
Other Expenses	1,59,471.56	1,32,858.20
Total Expenses	10,55,364.57	9,97,139.84
Profit / (Loss) Before Tax	2,21,507.40	1,22,016.90
Current Tax	65,140.92	38,012.30
Deferred Tax	5,207.93	-1,953.92
Profit / (Loss) After Tax	1,51,158.55	85,958.51
Earnings per share
Basic & Diluted	1.34	449.08

Gamma Rotors Limited Standalone Cash Flow Statement (Rs in Hundreds)

Particulars	31-03-2025	31-03-2024
Cash Flow From Operating Activities
Net (Profit) Before Tax	2,21,507.40	1,22,016.90
Depreciation And Amortization	36,984.14	36,281.61
Interest Paid	69,956.78	48,592.04
Operating Profit Before Working Capital Changes	3,28,448.32	2,06,890.55
Changes In Working Capital:
(Increase)/Decrease In Inventories	-14,83,870.88	71,385.27
(Increase)/Decrease In Trade Receivables	8,28,062.21	-5,05,275.68
(Increase)/Decrease In Short Term Loans & Advances	1,30,886.96	30,510.36
(Increase)/Decrease In Other Current Assets	-6,68,128.65	-2,50,841.77
Increase/(Decrease) In Trade Payables	-65,077.56	70,351.35
Increase/(Decrease) In Other Current Liabilities	-2,61,927.10	3,17,316.41
Increase/(Decrease) In Short Term Provisions	27,128.61	24,931.37
Cash Generated From Operations	-11,54,478.10	-34,732.14
Net Income Tax (Paid) / Refunds	-65,140.92	-38,012.30
Net Cash From Operating Activities	-12,19,619.02	-72,744.44
Cash Flow From Investing Activities
Capital Expenditure On Fixed Assets	-1,90,943.03	-30,850.29
Proceeds From Sale Of Fixed Assets	22,202.04	-
Proceeds From Issue Of Equity Shares	27,10,716.69	6,50,047.28
Net Cash From/(Used In) Investing Activities	25,41,975.70	6,19,196.99
Cash Flow From Financing Activities
Repayment Of Long Term Borrowings	-18,397.31	-1,73,990.32
Unsecured Loan From Directors	-2,000.00	-2,57,333.75
Interest Paid	-69,956.78	-48,592.04
Net Cash From/(Used In) Financing Activities	-90,354.09	-4,79,816.10
Net Increase/(Decrease) In Cash & Cash Equivalents	12,32,002.59	66,536.44
Opening Cash & Cash Equivalents	89,028.54	22,492.10
Closing Cash & Cash Equivalents	13,21,031.14	89,028.54

Summary of cash flow statement for the year 2025 and 2026:

Cash Flow from Operating Activities

During FY 2024-25, Gamma Rotors Limited reported a Profit Before Tax of ₹2,21,507.40 hundred as against ₹1,22,016.90 hundred in the previous year, indicating a significant improvement in profitability. After considering depreciation and interest expenses, operating profit before working capital changes increased to ₹3,28,448.32 hundred from ₹2,06,890.55 hundred. However, the benefit of higher operating profits was offset by substantial working capital absorption, particularly due to a sharp increase in inventories and other current assets. Although the company generated cash through improved collection of trade receivables, the overall impact of working capital changes remained adverse. Consequently, net cash used in operating activities increased significantly to ₹12,19,619.02 hundred compared to ₹72,744.44 hundred in FY 2023-24. This indicates that despite stronger earnings, the company 's core operations consumed considerable cash during the year.

Cash Flow from Investing Activities

Investing activities resulted in a net cash inflow of ₹25,41,975.70 hundred during FY 2024-25 compared to ₹6,19,196.99 hundred in the previous year. The company incurred capital expenditure of ₹1,90,943.03 hundred on fixed assets, reflecting investments towards expansion and strengthening of operational capabilities. It also realized proceeds from the sale of fixed assets amounting to ₹22,202.04 hundred. The major contributor to the positive cash flow was the proceeds from the issue of equity shares amounting to ₹27,10,716.69 hundred, which substantially strengthened the company 's liquidity position. The significant equity infusion highlights management 's efforts to mobilize long-term funds for supporting growth and operational requirements.

Cash Flow from Financing Activities

The company reported a net cash outflow of ₹90,354.09 hundred from financing activities during FY 2024-25, compared to an outflow of ₹4,79,816.10 hundred in FY 2023-24. The outflow primarily consisted of repayment of long-term borrowings, repayment of unsecured loans from directors, and payment of interest. Although interest expenses increased during the year, the overall financing cash outflow was considerably lower than the previous year due to reduced debt repayments. This indicates a relatively stable financing structure and reduced pressure from loan obligations compared with FY 2023-24.

Net Cash Position

Despite substantial cash outflows from operating activities and increased capital expenditure, Gamma Rotors Limited recorded a net increase in cash and cash equivalents of ₹12,32,002.59 hundred during FY 2024-25, compared to ₹66,536.44 hundred in the previous year. As a result, closing cash and cash equivalents increased significantly to ₹13,21,031.14 hundred from ₹89,028.54 hundred. The improvement in liquidity was largely supported by the proceeds from the equity issue rather than internally generated operating cash flows. Overall, the company strengthened its cash position during the year; however, the persistent negative operating cash flow arising from substantial working capital investment, particularly inventory accumulation, remains an area that requires close monitoring in future periods.