| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| India Exposition Mart Limited |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Non- Current assets |
||
|
Property, Plant and Equipment |
1,370.58 |
1,375.71 |
|
Right of use assets |
218.76 |
222.28 |
|
Capital work-in-progress |
19.29 |
20.84 |
|
Other intangible assets |
40.67 |
14.49 |
|
Intangible assets under development |
- |
0.70 |
|
Investment accounted for using the equity method |
21.35 |
- |
|
Other financial assets |
61.40 |
20.13 |
|
Deferred tax assets (net) |
89.67 |
71.36 |
|
Non-current tax assets (net) |
82.63 |
86.17 |
|
Other non-current assets |
21.82 |
15.05 |
|
Current assets |
||
|
Inventories |
67.77 |
52.25 |
|
Trade receivables |
304.54 |
265.61 |
|
Cash and cash equivalents |
319.58 |
256.99 |
|
Bank balances other than above |
672.28 |
735.08 |
|
Other financial assets |
9.85 |
5.09 |
|
Other current assets |
143.48 |
170.78 |
|
Total Assets |
3,443.67 |
3,312.53 |
|
Equity |
||
|
Equity Share Capital |
370.59 |
370.47 |
|
Other Equity |
2,170.27 |
1,861.50 |
|
Non-controlling
interest |
0.73 |
13.52 |
|
Non-current liabilities |
||
|
Borrowings |
15.58 |
138.56 |
|
Lease liabilities |
114.00 |
110.02 |
|
Other non-current liabilities |
132.07 |
141.61 |
|
Provision |
7.19 |
4.92 |
|
Current liabilities |
||
|
Borrowings |
150.32 |
94.17 |
|
Lease liabilities |
7.40 |
7.76 |
|
Trade payables |
|
|
|
Total outstanding dues of micro enterprises and
small enterprises |
8.35 |
13.85 |
|
Total outstanding dues of creditors other than
micro enterprises and small enterprises |
196.21 |
293.92 |
|
Other financial liabilities |
69.92 |
90.64 |
|
Other current liabilities |
191.89 |
164.80 |
|
Current tax liabilities (net) |
5.92 |
- |
|
Provisions |
3.23 |
6.79 |
|
Total equity and liabilities |
3,443.67 |
3,312.53 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from operations |
2,411.54 |
1,947.34 |
|
Other Income |
81.81 |
90.42 |
|
Total income |
2,493.35 |
2,037.76 |
|
Expenses |
|
|
|
Purchase of stock-in-trade |
47.82 |
70.86 |
|
Change in inventories
of finished goods, Stock-in-trade and work-in-progress |
(6.53) |
(36.77) |
|
Food & beverages consumed |
61.16 |
28.89 |
|
Employee benefit expense |
275.24 |
198.67 |
|
Finance cost |
34.11 |
38.15 |
|
Depreciation and
amortization expense |
213.99 |
222.91 |
|
Other expenses |
1,346.61 |
1,225.13 |
|
Total expenses |
1,972.40 |
1,747.84 |
|
Consolidated profit/(loss) before tax and
exceptional items |
520.95 |
289.92 |
|
Share of profit & (loss) of joint venture/Associate |
2.05 |
0.01 |
|
Profit Before Tax |
523.00 |
289.93 |
|
Current tax |
154.74 |
102.21 |
|
Deferred tax |
(18.11) |
(45.42) |
|
Consolidated Profit/(loss) for the year |
386.37 |
233.14 |
|
Other Comprehensive Income (OCI) |
|
|
|
Items that will not be
reclassified subsequently to profit or loss |
|
|
|
Remeasurements of the defined benefit plans |
(0.79) |
(0.74 |
|
Remeasurement of the defined benefits plan on
equity accounted investee (net) |
(0.04) |
- |
|
Income tax relating to items that will not be
reclassified to profit or loss |
0.20 |
0.19 |
|
Items that may be reclassified subsequently to
profit and loss |
||
|
Exchange differences on translation of financial
statement of foreign operations |
0.62 |
0.07 |
|
Other
comprehensive income /(loss) for the year |
(0.01) |
(0.48) |
|
Consolidated Total Comprehensive Income for the
year |
386.36 |
232.66 |
|
Earnings per equity share (in Rs.) |
|
|
|
Basic |
5.39 |
3.41 |
|
Diluted |
5.39 |
3.41 |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit Before Tax as per statement of profit
and loss |
523.00 |
289.92 |
|
Adjustments for: |
|
|
|
Depreciation and amortisation expense |
213.99 |
222.91 |
|
Finance costs |
34.11 |
38.15 |
|
(Gain)/Loss on sale of property, plant and
equipment |
(0.12) |
0.00 |
|
Allowance for expected credit loss on trade
receivables |
2.13 |
5.90 |
|
Share of Profit in equity accounted Investees
(net) |
(2.05) |
0.01 |
|
Interest income |
(44.56) |
(48.83) |
|
Share based payment to employees |
1.52 |
4.13 |
|
Effect of change in shareholding in subsidiary
Company |
- |
(0.62) |
|
Liabilities no longer required, written back |
(0.06) |
(0.24) |
|
Rental income |
(11.49) |
(13.90) |
|
Bad debts |
2.09 |
1.39 |
|
Operating Profit before Working Capital Changes |
718.56 |
498.82 |
|
Adjustments for: |
|
|
|
(Increase)/ Decrease in trade receivables |
(43.11) |
(30.12) |
|
(Increase)/Decrease in other Financial Assets |
(44.82) |
38.71 |
|
(Increase)/Decrease in other Assets |
24.16 |
(89.58) |
|
(Increase)/Decrease in inventory |
(15.52) |
(33.14) |
|
Increase/(Decrease) in trade payables |
(103.15) |
151.18 |
|
Increase/(Decrease) in financial liabilities |
(20.73) |
(61.61) |
|
Increase/(Decrease) In Other liabilities |
17.54 |
(1.60) |
|
Increase/(Decrease) in provisions |
(2.08) |
(0.59) |
|
Cash generated from operations |
530.85 |
472.07 |
|
Income taxes paid (net of refund) |
(145.28) |
(216.74) |
|
Net Cash generating from Operating Activities |
385.57 |
255.33 |
|
Cash Flow from Investing Activities |
|
|
|
Purchase of PPE (property, plant and equipment) |
(233.83) |
(52.42) |
|
Proceeds from sales of PPE |
1.03 |
14.20 |
|
Proceeds from bank deposits (net) |
62.80 |
133.94 |
|
Purchase of Investment in Joint Venture/Associate |
(19.34) |
0.03 |
|
Rental Income |
11.49 |
13.90 |
|
Interest received |
43.35 |
49.88 |
|
Net Cash from Investing Activities |
(134.50) |
159.53 |
|
Cash Flow from Financing Activities |
|
|
|
Proceeds from Bank Overdraft |
27.26 |
- |
|
Repayment of term loans |
(95.49) |
(99.50) |
|
Interest paid |
(21.32) |
(48.57) |
|
Dividend paid |
(92.65) |
(92.50) |
|
Lease payments |
(7.76) |
(7.10) |
|
Proceeds from issuance of equity shares to non-controlling
interest |
- |
14.62 |
|
Proceeds from issuance of equity shares to
employees |
0.86 |
3.09 |
|
Net Cash from Financing Activities |
(189.10) |
(229.97) |
|
Net Increase/(Decrease) in Cash and Cash
Equivalents |
61.97 |
184.89 |
|
Opening balance of cash and cash equivalents |
256.99 |
72.03 |
|
Exchange
differences on translation of Foreign currency cash & Cash equivalents |
0.62 |
0.07 |
|
Closing
balance of cash and cash equivalents |
319.58 |
256.99 |
Summary of the Cash
Flow Statement for the years 2025 and 2024
Cash Flow from Operating
Activities
The company generated a net
operating cash inflow of 385.57 million in 2025, higher than 255.33 million in 2024.
This improvement was mainly because profit before tax increased (523 million vs
289.92 million). Non-cash items like depreciation (213.99 million) and bad
debts (2.09 million) also supported cash flows. However, working capital
changes (like higher receivables, lower payables, and increased financial
liabilities) reduced some of the cash benefit. After paying taxes of 145.28 million, operations still
delivered strong positive cash.
Cash Flow from Investing
Activities
In 2025, investing activities resulted in a net outflow of 134.50 million, compared to a net inflow of 159.53 million in 2024.
This shift is mainly due to higher
purchase of property, plant & equipment (233.83 million) and investment
in a joint venture (19.34 million). The company received some inflows from bank
deposit redemptions (62.80 million), interest (43.35 million), and rental
income (11.49 million), but overall, cash went out because of higher capital
spending.
Cash Flow from Financing
Activities
Financing activities showed a net
outflow of 189.10 million in 2025, slightly better than the outflow of
229.97 million in 2024.
Key reasons include loan repayments of
95.49 million, dividend payments of 92.65 million, and interest paid of 21.32
million. There was some support from new bank overdraft inflows (27.26
million) and minor equity issued to employees (0.86 million). Compared to last
year, the pressure from financing activities is slightly lower.
Net Cash Position
Overall, the company’s cash position increased by 61.97 million in 2025, compared to a much bigger
increase of 184.89 million in 2024.
The opening balance was 256.99 million, and after adding this year’s net
increase plus small foreign exchange gains, the closing cash stood at 319.58 million.
|
Particular |
31-03-2025 |
31-03-2024 |
|
Debtors Turnover |
7.79 |
7.28 |
|
Inventory Turnover |
14.30 |
45.94 |
|
Interest Coverage Ratio |
20.92 |
10.57 |
|
Current Ratio |
2.70 |
2.33 |
|
Debt Equity Ratio |
0.09 |
0.14 |
|
Operating Profit Margin (%) |
33.58 |
31.05 |
|
Net Profit Margin (%) |
17.51 |
14.49 |
|
Return on Net Worth (%) |
16.05 |
12.50 |
Summary of the
financial ratio for the years 2025 and 2024
Debtors Turnover
This ratio improved, meaning the company is collecting money from
customers faster in 2025 compared to 2024. A higher turnover shows better
credit management and efficient cash collection.
Inventory Turnover
The inventory turnover fell sharply. This means stock is moving slower
in 2025 than in 2024. It could indicate either slower sales or higher inventory levels, which may tie up working
capital.
Interest Coverage Ratio
The ratio more than doubled, showing that operating profits are much
higher compared to interest expenses. The company is in a strong position to
comfortably meet its interest obligations.
Current Ratio
Liquidity improved as current assets are now 2.7 times current
liabilities (vs 2.33). This indicates a strong
short-term financial position and enough cushion to pay liabilities when
due.
Debt-Equity Ratio
Leverage reduced, meaning the company is relying less on debt compared
to equity. This improves financial stability and reduces risk from high
borrowings.
Operating Profit Margin
Profitability at the operating level improved, meaning the company is
controlling costs better or achieving higher efficiency in its operations.
Net Profit Margin
This also improved, showing the company is keeping more profit out of
total sales after all expenses. It reflects stronger bottom-line performance.
Return on Net Worth
The company is generating a higher return for shareholders in 2025
compared to 2024. This indicates better
utilization of equity funds to create profits.
