| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| J K Investo Trade India Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Financial
Assets |
|
|
|
Cash
and cash equivalents |
315.62 |
553.83 |
|
Bank
balances other than cash and cash equivalents above |
1,133.18 |
631.79 |
|
Trade
Receivables |
165.30 |
83.99 |
|
Other
Receivables |
2.04 |
2.04 |
|
Investments |
267,567.11 |
2,16,405.18 |
|
Other
financial assets |
58.79 |
19.61 |
|
Non-financial
assets |
|
|
|
Current
tax assets (Net) |
68.05 |
160.47 |
|
Property,
plant and equipment |
1,277.32 |
759.57 |
|
Other
non-financial assets |
18.11 |
98.17 |
|
Total
Assets |
270,605.52 |
2,18,714.65 |
|
Financial
liabilities |
|
|
|
Trade
payables |
12.46 |
11.79 |
|
Other
financial liabilities |
13.82 |
2.14 |
|
Non-Financial
liabilities |
|
|
|
Provisions |
4.81 |
4.43 |
|
Deferred
tax liabilities (Net) |
22,990.78 |
12,525.84 |
|
Other
non-financial liabilities |
1.99 |
8.29 |
|
Equity |
|
|
|
Equity
share capital |
732.22 |
732.22 |
|
Other
equity |
246,849.44 |
2,05,429.94 |
|
TOTAL LIABILITIES AND EQUITY |
270,605.52 |
2,18,714.65 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue
from operations |
|
|
|
Interest
Income |
175.73 |
157.13 |
|
Dividend
income |
1,186.72 |
356.01 |
|
Long
term Capital Gain - Fractional entitlement |
0.01 |
- |
|
Net
gain on Fair value changes |
22.67 |
11.03 |
|
Net
gain on sale of investments |
5.10 |
28.20 |
|
Other
Income |
10.67 |
1.21 |
|
Total
income |
1,400.90 |
553.58 |
|
Expenses |
|
|
|
Employee
benefits expense |
6.73 |
6.38 |
|
Depreciation
expense |
168.46 |
113.02 |
|
Other
expenses |
273.85 |
222.49 |
|
Total
expenses |
449.04 |
341.89 |
|
Profit
before tax |
951.86 |
211.69 |
|
Current
tax |
331.86 |
123.44 |
|
Deferred
tax charge / (credit) |
5.67 |
0.20 |
|
Tax
in respect of earlier years |
(1.90) |
- |
|
Profit
for the year |
616.23 |
88.05 |
|
Other
comprehensive income |
|
|
|
Items
that will not be reclassified to profit or loss: |
|
|
|
Remeasurements
of the defined benefit plans |
0.07 |
0.16 |
|
Equity
instruments |
51,262.47 |
66,571.09 |
|
Income
tax relating to items that will not be reclassified to profit or loss: |
|
|
|
Remeasurements
of the defined benefit plans |
0.02 |
0.04 |
|
Equity
instruments |
10,459.25 |
8,542.66 |
|
Total
comprehensive income for the year |
41,419.50 |
61,116.60 |
|
Earnings
per equity share of Rs. 10 each |
|
|
|
Basic
and Diluted Earnings Per Share (Rs.) |
8.42 |
1.20 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash
Flow from Operating Activities |
|
|
|
Profit
/ (Loss) before tax and exceptional items |
951.86 |
211.69 |
|
Adjustments
for: |
|
|
|
Depreciation
expense |
168.46 |
113.02 |
|
Interest
income |
-175.73 |
-1.21 |
|
Impairment
loss allowances |
0.36 |
4.77 |
|
Loss
on sale of Fixed Assets |
- |
130.16 |
|
Net
gain on Fair Value changes |
-22.67 |
-11.03 |
|
Operating
(Loss) / Profit before Working Capital Changes |
922.27 |
447.39 |
|
Adjustments
for: |
|
|
|
Decrease
/ (Increase) in trade and other receivables |
-81.31 |
-81.31 |
|
Decrease
/ (Increase) in other than cash and cash equivalents |
-501.39 |
-4 |
|
Decrease
/ (Increase) in Investments |
100.53 |
791.87 |
|
Decrease
/ (Increase) in loans |
- |
- |
|
(Increase)
/ Decrease in non-financial assets |
80.06 |
-43.08 |
|
(Decrease)
/ Increase in trade and other payables |
12.35 |
-3.72 |
|
(Decrease)
/ Increase in provisions |
0.38 |
0.24 |
|
Direct
tax (paid)/refund received (net) |
-260.60 |
-140.8 |
|
Net
cash used in operating activities |
272.27 |
966.57 |
|
Cash
flow from investing activities: |
|
|
|
Interest
income |
175.73 |
1.21 |
|
Purchase
of Property, Plant and Equipment |
-686.21 |
-1061.21 |
|
Disposal
of Property, Plant and Equipment |
- |
280.65 |
|
Net
cash generated from in investing activities |
-510.48 |
-779.35 |
|
Net increase in cash and cash equivalents |
-238.21 |
187.22 |
|
Add:
Cash and cash equivalents at the commencement of the year |
553.83 |
447.39 |
|
Cash
and cash equivalents at the end of the year |
315.62 |
553.83 |
Summary of
the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating
Activities
In
FY 2025, the company generated ₹272.27
lakhs from operating activities compared to ₹966.57 lakhs in FY 2024, showing a sharp decline. The profit
before tax rose significantly to ₹951.86
lakhs (from ₹211.69 lakhs in FY 2024), but working capital changes
negatively impacted cash flow. In particular, there was a large increase in
"other than cash and cash equivalents" (₹501.39 lakhs outflow),
alongside higher tax payments (₹260.60 lakhs vs ₹140.80 lakhs last year). While
operating performance improved, higher outflows on account of working capital
adjustments and taxes eroded much of the benefit. This shows that although
profitability strengthened, the company’s cash conversion from operations weakened.
Cash Flow from Investing
Activities
The
company’s investing activities resulted in a cash outflow of ₹510.48 lakhs in FY 2025, higher than the ₹779.35 lakhs outflow in FY 2024 but
still substantial. The main reason was heavy capital expenditure, with ₹686.21 lakhs spent on purchase of
property, plant, and equipment (though lower than the ₹1061.21 lakhs spent
in FY 2024). Unlike last year, there was no disposal of fixed assets, which had
contributed ₹280.65 lakhs inflow in
FY 2024. The inflow from interest income (₹175.73 lakhs) helped partly offset
this, but overall, the company continued to invest significantly in its assets,
putting pressure on liquidity.
Net Increase/Decrease in
Cash and Cash Equivalents
Overall,
the company recorded a net decrease in
cash of ₹238.21 lakhs in FY 2025, compared to a net increase of ₹187.22 lakhs in FY 2024. This decline was mainly
due to lower cash generated from operations and sustained high capital
expenditure. As a result, cash and cash equivalents fell from ₹553.83 lakhs at the beginning of the
year to ₹315.62 lakhs at year-end.
While the company remains cash positive, the trend suggests its cash reserves
are being eroded by investment activity and weak cash conversion from
operations.
