| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Indian Potash Limited |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Non-Current Assets |
|
|
|
Property, Plant and
Equipment |
1,859.11 |
1,541.86 |
|
Capital
Work-in-Progress |
23.60 |
83.38 |
|
Right-of-Use Assets |
497.38 |
523.85 |
|
Investment Property |
13.58 |
14.01 |
|
Intangible Assets |
1.21 |
0.59 |
|
Investments Accounted
for Using Equity Method |
6,913.86 |
5,760.31 |
|
Investments |
1,346.82 |
1,194.83 |
|
Other Financial Assets
|
5.93 |
94.68 |
|
Other Non-Current
Assets |
1,634.84 |
1,659.12 |
|
Current Assets |
|
|
|
Inventories |
3,841.79 |
4,689.84 |
|
Investments |
1,000.55 |
794.99 |
|
Trade Receivables |
8,246.11 |
4,507.11 |
|
Cash and Cash
Equivalents |
2,643.72 |
367.18 |
|
Bank Balances other
than Cash and Cash Equivalents |
4.92 |
53.88 |
|
Loans |
16.66 |
16.19 |
|
Other Financial Assets
|
196.16 |
175.62 |
|
Other Current Assets |
1,385.75 |
632.41 |
|
Total Assets |
29,631.99 |
22,109.85 |
|
Equity |
|
|
|
Equity Share Capital |
28.60 |
28.60 |
|
Other Equity |
13,634.78 |
11,292.89 |
|
Non-Current Liabilities |
|
|
|
Borrowings |
217.09 |
71.80 |
|
Lease Liabilities |
7.05 |
12.96 |
|
Other Financial
Liabilities |
143.80 |
128.45 |
|
Deferred Tax
Liabilities (net) |
1,473.02 |
1,174.64 |
|
Provisions |
3.04 |
1.86 |
|
Other Non-Current
Liabilities |
5.10 |
5.66 |
|
Current Liabilities |
|
|
|
Borrowings |
10,173.71 |
5,191.99 |
|
Lease Liabilities |
6.11 |
6.34 |
|
Trade Payables - Micro
& Small Enterprises |
14.46 |
4.71 |
|
Trade Payables -
Others |
3,211.82 |
3,742.41 |
|
Other Financial
Liabilities |
173.71 |
190.26 |
|
Provisions |
30.56 |
22.02 |
|
Income Tax Liabilities
(net) |
400.03 |
178.07 |
|
Other Current
Liabilities |
109.11 |
57.19 |
|
Total Equity and Liabilities |
29,631.99 |
22,109.85 |
Indian Potash Limited Consolidated Profit & Loss Statement (Rs in Crores)
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Income |
|
|
|
Revenue from
Operations |
32,534.83 |
20,688.91 |
|
Other Income |
414.56 |
223.07 |
|
Total Income |
32,949.39 |
20,911.98 |
|
Expenses |
|
|
|
Cost of Materials
Consumed |
1,871.51 |
1,414.24 |
|
Purchases of
Stock-in-Trade |
25,245.77 |
16,855.11 |
|
Changes in Inventories
of WIP, Stock-in-Trade and Finished Goods |
874.74 |
-851.06 |
|
Employee Benefits
Expense |
146.43 |
131.53 |
|
Finance Costs |
1,176.52 |
499.42 |
|
Depreciation and
Amortisation Expense |
126.19 |
68.37 |
|
Other Expenses |
2,846.77 |
2,056.71 |
|
Total Expenses |
32,287.93 |
20,174.32 |
|
Share of Profit before
Tax of Associate & Jointly Controlled Entity |
2,559.25 |
1,948.97 |
|
Profit before Tax |
3,220.71 |
2,686.63 |
|
Current Tax |
496.09 |
420.44 |
|
Share of Current Tax
of Associate & Jointly Controlled Entity |
579.13 |
469.17 |
|
Deferred Tax Charge |
164.28 |
135.67 |
|
Profit for the Year |
1,981.21 |
1,661.35 |
|
Other Comprehensive Income |
|
|
|
Items that will be
Reclassified to Profit or Loss (Net) |
401.22 |
153.98 |
|
Items that will not be
Reclassified to Profit or Loss (Net) |
19.05 |
7.22 |
|
Total Comprehensive Income for the Year, Net of Tax |
2,401.48 |
1,822.55 |
|
Earnings per Equity
Share of Rs.10 each - Basic/Diluted (Rs.) |
692.80 |
580.95 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Cash Flow from Operating Activities |
|
|
|
Profit before Tax |
3,220.71 |
2,686.63 |
|
Adjustments for |
|
|
|
Depreciation and
Amortisation Expense |
126.19 |
68.37 |
|
Finance Costs |
1,176.52 |
499.42 |
|
Unrealised Exchange
Difference on Translation of Assets and Liabilities |
477.17 |
9.72 |
|
Provision for Doubtful Trade and Other Receivables, Loans and Advances (Written back)/Made |
1.16 |
-22.36 |
|
Share of Net Profits
of Investments Accounted for Using Equity Method |
-2,559.25 |
-1,948.97 |
|
Dividend from
Investments |
-0.27 |
-0.09 |
|
Interest Income on
Financial Assets |
-96.06 |
-73.32 |
|
Profit on Sale of
Investments, Net |
-274.17 |
-96.68 |
|
(Profit)/Loss on
Disposal of PPE, Net |
- |
-0.29 |
|
Operating Profit before Working Capital Changes |
2,072.00 |
1,122.43 |
|
Increase in Trade
Receivables |
-3,684.41 |
-802.53 |
|
Decrease/(Increase) in
Other Financial Assets |
65.61 |
-100.87 |
|
Decrease/(Increase) in
Other Non-Current Assets |
0.06 |
-1,634.75 |
|
(Increase)/Decrease in
Other Current Assets |
-729.10 |
1,417.07 |
|
Decrease/(Increase) in
Inventories |
848.05 |
-898.05 |
|
(Decrease)/Increase in
Trade Payables |
-602.18 |
1,709.46 |
|
Decrease in Other
Financial Liabilities |
-1.20 |
-30.80 |
|
Increase in Provisions |
14.63 |
3.56 |
|
Increase in Other
Liabilities |
50.94 |
2.11 |
|
Cash Generated from/(used) in Operations |
-1,965.60 |
787.63 |
|
Income Taxes Paid |
-274.13 |
-284.14 |
|
Net Cash Generated from/(used in) Operating Activities |
-2,239.73 |
503.49 |
|
Cash flows from Investing Activities |
|
|
|
Payments for PPE,
Intangible Assets, ROU and Capital Work in Progress |
-363.56 |
-656.04 |
|
Acquisition of
Business Unit |
- |
-19.50 |
|
Sale Proceeds of
Property, Plant and Equipment |
2.44 |
1.21 |
|
Net Increase in
Non-Current Investments |
-160.03 |
-536.17 |
|
Sale of Investment in
Associate |
274.40 |
- |
|
Investment in Mutual
Funds Sold (net of Purchases) |
-127.48 |
-696.28 |
|
Net Increase in Bank
Deposits |
48.96 |
-50.64 |
|
Dividend Received from
Investments |
1,313.33 |
1,040.18 |
|
Interest Received on
Financial Assets |
102.84 |
53.32 |
|
Net Cash Generated from/(used in) Investing Activities |
1,090.90 |
-863.92 |
|
Cash flows from Financing Activities |
|
|
|
Repayment of Long Term
Borrowings |
-75.06 |
-86.44 |
|
Proceeds from Long
Term Borrowings |
228.75 |
23.60 |
|
Proceeds from Short
Term Borrowings |
4,512.47 |
741.04 |
|
Principal Paid on
Lease Payments |
-8.35 |
-25.84 |
|
Dividend Paid on
Equity Shares |
-57.19 |
-21.45 |
|
Finance Costs Paid |
-1,176.52 |
-499.42 |
|
Net Cash Generated from Financing Activities |
3,424.10 |
131.49 |
|
Net Decrease/(Increase) in Cash and Cash Equivalents |
2,275.27 |
-228.94 |
|
Cash and Cash
Equivalents at the Beginning of the Year |
367.18 |
610.41 |
|
Effects of Exchange
Rate Changes on Cash and Cash Equivalents |
1.27 |
-14.29 |
|
Cash and Cash Equivalents at the End of the Year |
2,643.72 |
367.18 |
Summary of the Cash
Flow Statement for the years 2026 and 2025:
Cash Flow from Operating Activities
Net cash used in operating activities was Rs. 2,239.73
crore in FY 2026, compared with net cash generated of Rs. 503.49 crore in FY
2025. The deterioration was primarily driven by a sharp increase in trade
receivables, which absorbed Rs. 3,684.41 crore, along with higher other current
assets. Operating profit before working capital changes improved from Rs.
1,122.43 crore to Rs. 2,072.00 crore, but this improvement was insufficient to
offset the working capital outflows. After payment of Rs. 274.13 crore in
income taxes, operating cash flow remained significantly negative.
Cash Flow from Investing Activities
Net cash generated from investing activities was Rs.
1,090.90 crore in FY 2026, compared with net cash used of Rs. 863.92 crore in
FY 2025. The improvement was primarily driven by Rs. 1,313.33 crore of
dividends received from investments and Rs. 274.40 crore proceeds from sale of
investment in an associate. This was partly offset by capital expenditure of
Rs. 363.56 crore, investments in non-current investments and mutual funds.
Overall, investing activities made a strong positive contribution to cash
generation during FY 2026.
Cash Flow from Financing Activities
Net cash generated from financing activities increased
sharply to Rs. 3,424.10 crore in FY 2026, compared with Rs. 131.49 crore in FY
2025. The key driver was a substantial increase in short-term borrowings, which
generated Rs. 4,512.47 crore, compared with Rs. 741.04 crore in the previous
year. The company also raised Rs. 228.75 crore through long-term borrowings.
These inflows were partly offset by Rs. 1,176.52 crore of finance costs paid,
along with debt repayments, lease payments and dividends. Overall, financing
provided substantial liquidity during FY 2026.
Net Cash Position
The company recorded a net increase in cash and cash
equivalents of Rs. 2,275.27 crore in FY 2026, compared with a net decrease of
Rs. 228.94 crore in FY 2025. Cash and cash equivalents increased from Rs.
367.18 crore at the beginning of FY 2026 to Rs. 2,643.72 crore at year-end.
Despite significant negative operating cash flow, the strong increase was
supported by Rs. 3,424.10 crore of financing cash inflows and Rs. 1,090.90
crore from investing activities. The sharp rise in cash was therefore largely
driven by increased
borrowings rather than operating cash generation.
