| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| AMNS Ports India Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-Current
Assets |
|
|
|
Property,
plant and equipment |
80.06 |
87.82 |
|
Investments |
2,300.96 |
2,300.96 |
|
Current
assets |
|
|
|
Trade
receivables |
11.18 |
4.44 |
|
Cash
and cash equivalents |
0.04 |
0.28 |
|
Other
financial assets |
0.03 |
0.02 |
|
Current
tax asset (net) |
2.58 |
2.48 |
|
Other
current assets |
6.19 |
9.81 |
|
Total
Assets |
2,401.04 |
2,405.81 |
|
Equity |
|
|
|
Equity
share capital |
64.24 |
64.24 |
|
Other
equity |
2,080.29 |
2,089.03 |
|
Non-current
liabilities |
|
|
|
Borrowings |
237.73 |
80.10 |
|
Deferred
tax liabilities (net) |
5.24 |
5.09 |
|
Current
liabilities |
|
|
|
Borrowings |
12.60 |
159.90 |
|
Trade
payables |
0.23 |
0.31 |
|
Other
financial liabilities |
0.69 |
6.96 |
|
Other
current liabilities |
0.02 |
0.18 |
|
Total
equity and liabilities |
2,401.04 |
2,405.81 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue
from operations |
27.06 |
13.65 |
|
Other
income |
0.05 |
0.06 |
|
Total
Income |
27.11 |
13.71 |
|
Expenses: |
|
|
|
Operating
expenses |
0.17 |
0.04 |
|
Other
expenses |
2.64 |
1.90 |
|
Depreciation
and amortization expenses |
7.76 |
3.47 |
|
Finance
costs |
25.00 |
17.98 |
|
Total
expenses |
35.57 |
23.39 |
|
Profit
/ (Loss) before tax |
-8.46 |
-9.68 |
|
Current
tax |
0.46 |
0.41 |
|
Tax
/ (reversal of provision) pertaining to earlier years |
-0.33 |
0.07 |
|
Deferred
tax |
0.15 |
4.99 |
|
Profit
/ (Loss) for the year |
-8.74 |
-15.15 |
|
Total
comprehensive Income for the year |
-8.74 |
-15.15 |
|
Earnings
per equity share (face value of Rs.10 each) |
|
|
|
Basic
(in ₹) |
-1.32 |
-2.29 |
|
Diluted
(in ₹) |
-1.32 |
-2.29 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash
Flow from Operating Activities |
|
|
|
Profit
before tax |
-8.46 |
-9.68 |
|
Adjustments
for: |
|
|
|
Finance
costs |
25.00 |
17.98 |
|
Realized
foreign currency exchange (gain)/loss |
0.01 |
- |
|
Depreciation
and amortization expense |
7.76 |
3.47 |
|
Dividend
Income |
-0.03 |
-0.05 |
|
Operating
Profit before working capital changes |
24.28 |
11.72 |
|
Adjustments
for: |
|
|
|
Decrease/(Increase)
in trade receivables |
-6.74 |
-4.44 |
|
Decrease/(Increase)
in trade payables |
-0.09 |
0.19 |
|
Increase/(Decrease)
in other financial liability and current liability |
-0.16 |
0.06 |
|
Increase/(Decrease)
in other financial assets and current assets |
3.62 |
-2.18 |
|
Cash
Generated from Operations |
20.91 |
5.33 |
|
Taxes
paid (net) |
-0.24 |
0.55 |
|
Net
cash used in operating activities |
20.67 |
4.80 |
|
Cash
Flow from Investing Activities |
|
|
|
Purchase
of fixed asset |
- |
-85.45 |
|
Dividend
income received |
0.03 |
0.03 |
|
Net
cash generated from investing activities |
0.03 |
-85.42 |
|
Cash
Flow from Financing Activities |
|
|
|
Inter
corporate deposit received from related party |
- |
90.00 |
|
Issue of Non-Convertible Redeemable
preference shares |
160.00 |
- |
|
Repayment
of Inter corporate deposit received from related party |
-159.90 |
- |
|
Finance
cost paid |
-21.04 |
-11.02 |
|
Net
cash used in financing activities |
-20.94 |
78.98 |
|
Net
Increase in Cash and Cash Equivalents |
-0.24 |
-1.64 |
|
Cash
and Cash Equivalents at the beginning of the year |
0.28 |
1.92 |
|
Cash
and Cash Equivalents at the end of the year |
0.04 |
0.28 |
Summary
of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating Activities
During the year ended 31 March 2025, the company
generated net
operating cash inflow of ₹20.67 crore, compared to ₹4.80
crore in 2024, showing a strong improvement in operational cash
performance despite reporting a loss before tax of ₹8.46 crore
(2024: loss of ₹9.68 crore).
The improvement is mainly due to higher non-cash
adjustments, including finance cost of ₹25.00 crore
and depreciation
of ₹7.76 crore, which increased operating profit before working
capital changes to ₹24.28 crore (2024: ₹11.72 crore).
Working capital movements had a mixed impact. There was
an increase in trade receivables of ₹6.74 crore and a
slight decrease in trade payables of ₹0.09 crore, which
reduced cash inflows. However, an increase in other financial
and current assets of ₹3.62 crore supported liquidity. After
paying tax
of ₹0.24 crore, net operating cash stood at ₹20.67
crore, reflecting healthy cash generation from core operations.
Cash Flow from Investing
Activities
Net cash generated from investing activities during 2025
was ₹0.03
crore, compared to a large outflow of ₹85.42 crore in
2024.
The company did not incur any capital expenditure on
fixed assets in 2025, whereas in 2024 it had purchased fixed assets worth ₹85.45
crore. The only inflow in 2025 was dividend income
of ₹0.03 crore. The absence of capital investment during the
year helped conserve cash.
Cash Flow from Financing
Activities
Financing activities resulted in a net
cash outflow of ₹20.94 crore in 2025, compared to a net
inflow of ₹78.98 crore in 2024.
During the year, the company raised ₹160.00
crore through issue of Non-Convertible Redeemable Preference Shares,
but this was almost entirely offset by repayment of inter-corporate deposit
of ₹159.90 crore. In addition, finance cost of
₹21.04 crore was paid. In 2024, the company had received an
inter-corporate deposit of ₹90.00 crore, which supported financing cash
inflows.
Net Change in Cash and Cash
Equivalents
As a result of the above activities, cash
and cash equivalents declined marginally by ₹0.24 crore in 2025,
compared to a decline of ₹1.64 crore in 2024.
The cash balance decreased from ₹0.28 crore at the beginning of the year to ₹0.04 crore at the end of the year. Although operating cash flows improved significantly, financing outflows and limited investing inflows led to a small reduction in closing cash balance.
Financial Ratios of AMNS Ports India Limited
|
Particulars |
2025 |
2024 |
|
Current
Ratio |
1.48 |
0.10 |
|
Debt-Equity
Ratio |
0.12 |
0.11 |
|
Debt
Service Coverage Ratio |
0.36 |
0.15 |
|
Return
on Equity Ratio |
0.00 |
-0.01 |
|
Trade
Receivables turnover ratio |
3.47 |
6.15 |
|
Trade
payables turnover ratio |
10.43 |
9.02 |
|
Net
capital turnover ratio |
-0.38 |
-0.20 |
|
Net
profit ratio |
-0.32 |
-1.11 |
Summary
of the financial and operational metrics for AMNS Ports India Limited for the
year 2025 and 2024:
Current
Ratio
The current ratio
improved significantly from 0.10
in 2024 to 1.48 in 2025, indicating a substantial strengthening
of the company’s short-term liquidity position. While the company faced severe
liquidity constraints in the previous year, the improvement in 2025 suggests
better working capital management and enhanced ability to meet short-term
obligations.
Debt–Equity
Ratio
The debt–equity ratio
increased marginally from 0.11
to 0.12, indicating a slight rise in leverage. However, the
ratio remains very low, reflecting a conservative capital structure with
minimal dependence on external debt and low financial risk.
Debt
Service Coverage Ratio (DSCR)
The DSCR improved from 0.15 in 2024 to 0.36 in 2025,
indicating a better ability to service debt obligations. Despite the
improvement, the ratio remains well below 1, suggesting that operating cash
flows are still insufficient to comfortably meet debt servicing requirements.
Return on
Equity (ROE)
Return on equity
improved from –0.01 in
2024 to break-even (0.00) in 2025. This indicates a reduction
in losses attributable to shareholders and a stabilization of returns, though
the company has not yet generated positive returns on shareholders’ funds.
Trade
Receivables Turnover Ratio
The trade receivables
turnover ratio declined from 6.15
times in 2024 to 3.47 times in 2025, indicating slower
collection of receivables. This suggests that customers are taking longer to
pay, which may adversely affect cash flows and liquidity.
Trade Payables
Turnover Ratio
The trade payables
turnover ratio increased from 9.02
times to 10.43 times, indicating faster payment to suppliers in
2025. While this may strengthen supplier relationships, it could also place
pressure on cash resources if not balanced with receivable collections.
Net Capital
Turnover Ratio
The net capital
turnover ratio remained negative, declining further from –0.20 to –0.38,
indicating inefficient utilization of working capital. The negative ratio
reflects operating losses and weak revenue generation relative to capital
employed.
Net Profit
Ratio
The net profit ratio improved from –1.11 in 2024 to –0.32 in 2025, indicating a reduction in losses. Although the company is still incurring losses, the improvement suggests better cost control or improved operational performance during the year.
