| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Inox Leasing And Finance Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Financial assets |
|
|
|
Cash and cash equivalents |
7,630.45 |
4,386.04 |
|
Bank balances other than above |
36,070.36 |
53,924.31 |
|
Trade receivables |
3,79,723.55 |
1,88,201.16 |
|
Loans |
34,594.43 |
28,087.77 |
|
Investments |
82,877.60 |
458.41 |
|
Investment at Equity Method |
- |
86.04 |
|
Other financial assets |
93,482.90 |
1,14,986.09 |
|
Non-financial assets |
|
|
|
Inventory |
3,17,205.52 |
2,81,612.45 |
|
Current tax assets (Net) |
6,201.00 |
6,041.11 |
|
Deferred tax assets (Net) |
35,595.05 |
42,192.43 |
|
Investment Property |
322.04 |
330.11 |
|
Property, Plant and Equipment |
5,99,943.92 |
5,59,363.94 |
|
Capital Work in Progress |
1,82,016.27 |
1,39,531.02 |
|
Intangible asset under development |
4,395.01 |
3,713.02 |
|
Goodwill |
1,014.45 |
1,014.45 |
|
Intangible asset |
28,619.26 |
27,574.37 |
|
Right-of-use asset |
25,622.37 |
23,884.21 |
|
Other non-financial assets |
96,685.11 |
83,002.92 |
|
Non-current assets held for sale |
- |
27,998.78 |
|
Total Assets |
19,31,999.29 |
15,86,389.03 |
|
Financial liabilities |
|
|
|
Trade Payables |
|
|
|
Total outstanding dues to micro and small
enterprises |
7,776.59 |
5,887.36 |
|
Total outstanding dues of creditors other than
micro and small enterprises |
1,50,288.15 |
96,328.90 |
|
Borrowings (Other than debt securities) |
2,660,012.56 |
287363.32 |
|
Other financial liabilities |
72,789.09 |
1,11,215.47 |
|
Non-financial liabilities |
|
|
|
Current Tax Liabilities |
62.62 |
75.72 |
|
Provisions |
10,496.49 |
8,748.42 |
|
Deferred tax Liabilities (Net) |
24,814.28 |
27,330.84 |
|
Other non-financial liabilities |
46,492.63 |
34,439.04 |
|
Non-current liabilities held for sale |
- |
16,969.13 |
|
Equity |
|
|
|
Equity Share Capital |
990.01 |
990.01 |
|
Other equity |
5,82,513.95 |
4,66,611.31 |
|
Non-Controlling Interests |
7,69,762.92 |
5,30,429.51 |
|
Total Liabilities and Equity |
19,31,999.29 |
15,86,389.03 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue |
|
|
|
Sale of product |
7,60,781.29 |
5,20,778.42 |
|
Sale of services |
37,307.37 |
35,478.28 |
|
Interest income |
4,248.68 |
4,210.87 |
|
Brokerage received |
77.31 |
77.27 |
|
Profit/(Loss) attributable to change in
fair value of Investment |
690.12 |
-2,444.66 |
|
Total Revenue
from Operations |
8,03,104.77 |
5,57,793.29 |
|
Other income |
38,022.14 |
30,047.81 |
|
Total Revenue |
8,41,126.91 |
5,87,841.10 |
|
Expenses |
|
|
|
Cost of material consumed |
3,65,013.01 |
2,32,669.61 |
|
Material extraction and processing cost |
3,266.75 |
3,269.86 |
|
Change in stock |
-16765.41 |
-13,345.39 |
|
Finance costs |
30,239.06 |
33,990.94 |
|
Power and fuel |
79,318.00 |
78,002.35 |
|
Employees benefit expenses |
60,479.52 |
46,116.73 |
|
Depreciation and amortisation expense |
53,804.46 |
39,957.81 |
|
Other expenses |
1,41,872.07 |
1,09,647.24 |
|
Total expenses |
7,17,227.46 |
5,30,309.15 |
|
Share of loss of joint venture |
-1 |
-0.25 |
|
Profit before tax and exceptional items |
1,23,898.45 |
57,531.70 |
|
Exceptional itmes |
-1,346.49 |
-1,368.77 |
|
Profit before tax |
1,22,551.96 |
56,162.93 |
|
Current tax |
19,743.94 |
14,198.04 |
|
Deferred tax charge/(benefits) |
7,906.52 |
2,461.72 |
|
Taxes for earlier years |
-24 |
-218.28 |
|
Profit for the year |
94,925.50 |
39,721.46 |
|
Profit/(loss) from discontinued operations before
tax |
0.89 |
-579.00 |
|
Tax expense on discontinued operations |
-256.03 |
-365.99 |
|
Net profit |
95,182.42 |
35,508.45 |
|
Other comprehensive income |
|
|
|
Items that will not be reclassified to profit or
loss: |
|
|
|
Remeasurement profit/( loss) on defined benefit
plans |
-305.65 |
-249.07 |
|
Income tax relating to remeasurement profit/(loss) on defined benefit plans |
59.90 |
51.62 |
|
Items that will be reclassified to profit or
loss: |
|
|
|
Exchange difference in translating financial statements of foreign operations |
1,225.00 |
494.66 |
|
Other comprehensive profif for the year |
979.25 |
297.21 |
|
Total comprehensive profit for the year |
96,161.67 |
39,805.65 |
|
Profit/(loss) for the year attributable to: |
|
|
|
- Owners of the Company |
37,570.84 |
22,723.63 |
|
- Non-controlling interest |
57,611.58 |
16,784.81 |
|
Other comprehensive income for the year
attributable to: |
|
|
|
- Owners of the Company |
544.73 |
140.99 |
|
- Non-controlling interest |
434.52 |
156.22 |
|
Total comprehensive income for the year
attributable to: |
|
|
|
- Owners of the Company |
38,115.58 |
24,183.78 |
|
- Non-controlling interest |
58,046.10 |
16,941.03 |
|
Basic and Diluted Earnings per equity share |
958.84 |
401.22 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Profit after tax but before exceptional item |
1,23,898.45 |
57,531.71 |
|
Adjustments for: |
|
|
|
Depreciation and amortisation expense |
53,804.46 |
39,957.81 |
|
Gain on deemed dilution of subsidiary |
-121 |
- |
|
Share of loss of joint venture |
-1 |
-9.25 |
|
Interest Income |
-2,681.62 |
-1,079.84 |
|
Impairment loss on investment in Joint
venture |
85 |
- |
|
Provision for expected credit loss |
6,635.44 |
20,890.20 |
|
Actuarial Gain |
-5.26 |
-2.34 |
|
Deposits and advances written off |
36 |
6 |
|
Exchange difference on translation of
assets and liabilities |
711 |
398 |
|
Net Proceeds from sale/ redemption of
investments |
-8,283.82 |
10,155.20 |
|
Purchase of Investment in group companies |
-10,001.00 |
-3,918.76 |
|
Profit on retirement or disposal of fixed
asstes |
66.44 |
-3,646.75 |
|
Unrealised foreign exchange gain (net) |
-1,290.79 |
-106.58 |
|
Unrealised MTM (gain) on financial assets
& derivatives |
-238.95 |
-173.55 |
|
Finance Cost |
30,159.54 |
33,780.34 |
|
Share based payment |
2,476.20 |
- |
|
Other Income |
-91.00 |
-21,250.15 |
|
(Profit)/Loss attributable to change in
fair value of Investment |
-3,002.57 |
-100.63 |
|
Net (Gain)/ Loss on fair value changes of
mutual fund/Shares |
-690.12 |
2,444.66 |
|
Net (Gain)/ Loss on sale of Investment |
-214.49 |
-2,335.02 |
|
Operating profit before working capital changes |
1,91,250.90 |
1,32,550.06 |
|
Changes in working capital |
|
|
|
Changes in Inventory |
-36,819.91 |
-18,906.95 |
|
Other loans |
8,244.71 |
-27,521.15 |
|
Other financial assets |
6,723.60 |
12,922.40 |
|
Other non- financial assets |
-99.92 |
0.90 |
|
Trade receivables |
-2,08,527.21 |
-30,450.64 |
|
Other financial liabilities |
42,497.55 |
-12,504.70 |
|
Non-current liabilities held for sale |
633.25 |
- |
|
Provisions |
1,039.13 |
1,255.65 |
|
Trade payables |
68,614.89 |
-18,595.38 |
|
Other non- financial liabilities |
2,159.94 |
4,902.96 |
|
Cash flow from operating activities post working capital changes |
75,716.98 |
43,653.19 |
|
Income- tax paid |
-20,031.76 |
-23,796.66 |
|
Net cash flow from operating activities |
55,685.22 |
19,856.54 |
|
Cash Flow from Investing Activities |
|
|
|
Additions in PPE, Investment Property and ROU
(net) |
-1,40,415.64 |
-1,49,267.62 |
|
Payments for acquiring intangible assets |
-5,138.00 |
-1,130.00 |
|
Sale of assets under slump sale |
1,049.00 |
190.47 |
|
Proceeds from sale of PPE, Investment Property and Intangible asset , WIP |
196.56 |
3,884.13 |
|
Payments for acquiring right-of-use assets |
-1,130.00 |
-367.00 |
|
Movement in bank deposits |
18,423.84 |
-3,248.89 |
|
Interest received |
1,665.60 |
7,095.01 |
|
Purchase of investments |
-2,82,523.91 |
-15,623.95 |
|
Proceeds from sale/ redemption of
investments |
1,39,911.49 |
5,045.15 |
|
Net cash used in investing activities |
-2,67,961.00 |
-1,53,422.71 |
|
Cash Flow from Financing Activities |
|
|
|
Proceeds from borrowings (net) |
-43,781.33 |
73,548.09 |
|
Dividend paid |
-1,562.24 |
-1,041.16 |
|
Share issue Expenses |
-800.84 |
- |
|
Money received against share warrants |
20,250.00 |
-1,750.00 |
|
Equity Share Premium |
70,347.87 |
- |
|
Finance Costs |
-44,430.64 |
-45,158.46 |
|
Issue of Shares by subsidiaries company |
2,17,155.45 |
1,08,665.04 |
|
Payment of lease liabilities |
-1,658.00 |
-898.03 |
|
Net cash flow from financing activities |
2,15,520.26 |
1,33,365.48 |
|
Increase in cash
and cash equivalents |
3,244.41 |
-200.69 |
|
Cash and cash equivalents at the beginning of the
year |
4,386.04 |
4,586.73 |
|
Cash and cash equivalents at the end of the year |
7,630.45 |
4,386.04 |
Summary of the Cash Flow
Statement for the years 2025 and 2024:
Operating Activities
In FY 2024–25, the company generated a strong
operating profit before working capital changes of ₹1,91,251 lakhs,
a notable rise compared to ₹1,32,550 lakhs in FY
2023–24. This improvement was driven by higher profitability, with profit after
tax nearly doubling, supported by increased depreciation, finance costs, and
share-based payments. However, significant working capital changes had a
dampening effect, particularly the steep rise in trade receivables
(₹2,08,527 lakhs), though partially offset by higher trade
payables (₹68,615 lakhs) and other liabilities. After these adjustments, cash
generated from operations stood at ₹75,717 lakhs,
compared to ₹43,653
lakhs in the previous year. Post income-tax payments of ₹20,032
lakhs, the company achieved a net positive cash
inflow from operations of ₹55,685 lakhs, nearly triple last
year’s ₹19,857
lakhs, indicating improved core business efficiency despite
heavy receivable build-up.
Investing
Activities
The company maintained
an aggressive investment cycle in FY 2024–25, with heavy cash outflows.
Significant amounts were spent on property, plant, equipment,
intangibles, and right-of-use assets, totaling more than ₹1,46,684
lakhs. Additionally, there was substantial investment in
securities, with purchases worth ₹2,82,524 lakhs,
though these were partly offset by proceeds from sales/redemptions of ₹1,39,911
lakhs. Overall, the company reported a steep net cash
outflow of ₹2,67,961 lakhs from investing activities, compared
to ₹1,53,423
lakhs in FY 2023–24. This reflects continued expansion and
capital deployment but also highlights the pressure on liquidity from heavy
investment spending.
Financing
Activities
Financing activities
provided a major boost in FY 2024–25, with a net cash inflow of
₹2,15,520 lakhs, substantially higher than ₹1,33,365
lakhs in the previous year. This was largely due to equity
infusion and premium receipts—notably, issue of shares by
subsidiaries (₹2,17,155 lakhs) and equity premium (₹70,348 lakhs). The company
also raised funds via share warrants (₹20,250 lakhs). On the other hand, there
were outflows from debt repayments (₹43,781 lakhs) and
finance costs (₹44,431 lakhs), along with dividends and
lease payments. The reliance on equity financing shows a strategic shift to
strengthen the balance sheet while managing debt.
Net Cash Position
After combining all activities, the company
recorded a modest overall increase in cash and cash equivalents
of ₹3,244 lakhs in FY 2024–25, compared to a small decrease in
the prior year. Cash balances rose to ₹7,630 lakhs at year-end,
up from ₹4,386
lakhs.
