| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| House Of Kieraya Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-Current Assets |
|
|
|
Property, plant and equipment |
325.86 |
173.14 |
|
Capital work in progress |
2.28 |
- |
|
Other intangible assets |
13.65 |
15.27 |
|
Intangible assets under development |
2.97 |
0.5 |
|
Non-current investments |
- |
1.01 |
|
Other non-current financial assets |
3.56 |
3.1 |
|
Other non-current assets |
5.87 |
2.99 |
|
Current Assets |
|
|
|
Inventories |
9.83 |
5.4 |
|
Trade receivables |
8.11 |
5.01 |
|
Cash and cash equivalents |
28.96 |
32.7 |
|
Bank balance other than above |
3.05 |
2.67 |
|
Other financial current assets |
2.63 |
2.83 |
|
Current tax assets |
0.21 |
0.26 |
|
Other current assets |
53.57 |
40.71 |
|
Total Assets |
460.55 |
285.59 |
|
Equity |
|
|
|
Equity share capital |
50.3945 |
111.0545 |
|
Other equity |
32.46 |
-136.11 |
|
Non-Current Liabilities |
|
|
|
Borrowings |
91.32 |
48.68 |
|
Other non-current financial liabilities |
18.05 |
19.06 |
|
Provisions |
1.43 |
1.24 |
|
Current Liabilities |
|
|
|
Borrowings |
58.72 |
30.8 |
|
Trade payables |
26.21 |
19.62 |
|
Other current financial liabilities |
130.04 |
138.45 |
|
Other current liabilities |
44.85 |
38.57 |
|
Provisions |
7.68 |
14.23 |
|
Total Equity and Liabilities |
461.1545 |
285.5945 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from operations |
228.74 |
139.56 |
|
Other income |
11.31 |
12.34 |
|
Total Income |
240.05 |
151.9 |
|
Expenses |
|
|
|
Cost of material consumed |
14.62 |
6.71 |
|
Changes in inventories |
-6.36 |
-0.42 |
|
Employee benefit expense |
30.73 |
47.78 |
|
Finance costs |
18.62 |
32.12 |
|
Depreciation, depletion and
amortisation expense |
44.63 |
34.89 |
|
Other Expenses |
134.7 |
161.04 |
|
Total Expenses |
236.94 |
282.12 |
|
Total profit (loss) for period |
3.11 |
-130.22 |
|
Total Comprehensive Income |
2.39 |
-129.97 |
|
Earnings per share |
|
|
|
Basic |
0.36 |
-133.54 |
|
Diluted |
0.36 |
-133.54 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash flows from used in operating activities |
|
|
|
Profit before tax |
3.11 |
-130.22 |
|
Adjustments for: |
|
|
|
Finance cost |
15.61 |
28.3 |
|
Decrease (increase) in inventories |
-4.43 |
-2.97 |
|
Decrease (increase) in trade receivables, curren |
-11.87 |
1.73 |
|
Decrease (increase) in other current assets |
-15.71 |
-23.36 |
|
Other financial assets, current |
0.28 |
4.02 |
|
Increase (decrease) in trade payables, current |
6.6 |
-2.78 |
|
Increase (decrease) in other current liabilities |
8.33 |
-17.9 |
|
Depreciation and amortisation expense |
44.63 |
34.89 |
|
Provisions, current |
-1.31 |
1.91 |
|
Other financial liabilities, current |
2.09 |
22.71 |
|
Other adjustments to reconcile profit (loss) |
3.5 |
8.68 |
|
Other adjustments for non-cash items |
-0.01 |
0 |
|
Net cash flows from (used in) operations |
50.82 |
-75.14 |
|
Income taxes paid (refund) |
- |
0.15 |
|
Net cash flows from (used in) operating activities |
50.82 |
-75.14 |
|
Cash flows from used in investing activities |
|
|
|
Proceeds from sales of property, plant and equipment |
6.75 |
6.72 |
|
Purchase of property, plant and equipment |
207.82 |
96.46 |
|
Proceeds from sales of other long-term assets |
2.21 |
0.08 |
|
Cash receipts from repayment of advances and loans made to other
parties |
- |
10.05 |
|
Interest received |
0.33 |
1.24 |
|
Other inflows (outflows) of cash |
-0.38 |
-0.16 |
|
Net cash flows from (used in) investing activities |
-198.91 |
-78.53 |
|
Cash flows from used in financing activities |
|
|
|
Proceeds from issuing shares |
109.91 |
330.12 |
|
Payments of other equity instruments |
5.6 |
-5.55 |
|
Proceeds from borrowings |
156.98 |
29.46 |
|
Repayments of borrowings |
86.42 |
134.93 |
|
Payments of lease liabilities |
14.53 |
13.94 |
|
Interest paid |
15.53 |
30.48 |
|
Other inflows (outflows) of cash |
-0.35 |
-6.52 |
|
Net cash flows from (used in) financing activities |
144.35 |
179.26 |
|
Net increase (decrease) in cash and cash equivalents before effect of
exchange rate changes |
-3.74 |
25.59 |
|
Net increase (decrease) in cash and cash equivalents |
-3.74 |
25.59 |
|
Cash and cash equivalents cash flow statement at end of period |
28.96 |
32.7 |
Summary
of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from
Operating Activities
For the year ending 31
March 2025, the company generated a positive operating
cash flow of ₹50.82 crores, a significant improvement compared
to the negative
₹75.14 crores in the previous year. Although the profit before tax
for 2025 was modest at ₹3.11 crores, operating cash flow strengthened due to
major non-cash adjustments such as depreciation (₹44.63 crores) and finance
cost (₹15.61 crores). Movements in working capital items also impacted cash
flows—for instance, increases in trade payables and current liabilities
contributed positively, while rises in inventories, trade receivables, and
other current assets reduced cash. Overall, the company’s operational
efficiency improved substantially in 2025, turning a large negative cash flow
in 2024 into a solid positive position.
Cash Flow from
Investing Activities
Investing activities
resulted in a large cash outflow of ₹198.91 crores in 2025,
compared to a cash outflow of ₹78.53 crores in 2024. The primary reason for
this increase is the significant capital expenditure, with ₹207.82
crores spent on property, plant, and equipment, indicating
expansion or major asset additions. Although the company generated some inflows
from the sale of assets and interest received, these were not enough to offset
the heavy investment spending. The year 2025 reflects a strong focus on
long-term growth and capacity building, which explains the substantial outflow
in this segment.
Cash Flow from
Financing Activities
Financing activities
generated a net inflow of ₹144.35 crores in 2025,
though lower than the ₹179.26 crores
recorded in 2024. The company raised funds mainly through issuance
of shares (₹109.91 crores) and additional
borrowings (₹156.98 crores). However, significant repayments of
borrowings (₹86.42 crores), interest payments, and lease liability payments
reduced the net inflow. The financing pattern indicates that the company relied
heavily on external funding to support its high capital expenditure during the
year.
Net Change in
Cash Position
After combining
operating, investing, and financing activities, the company experienced a net
decrease of ₹3.74 crores in cash and cash equivalents for 2025.
This contrasts with the previous year’s increase of ₹25.59 crores.
Despite strong financing inflows and improved operating cash generation, the
heavy capital investments exceeded cash generated during the year, resulting in
an overall reduction in cash.
