| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Jesons Industries Limited |
|
Particulars |
31-03-2024 |
31-03-2023 |
|
Non-current
assets |
|
|
|
Property,
plant and equipment |
1,279.24 |
1,284.40 |
|
Right
of use assets |
572.97 |
311.45 |
|
Capital
work-in-progress |
660.58 |
218.22 |
|
Other Intangible
assets |
3.17 |
2.01 |
|
Intangible
assets under development |
58.05 |
- |
|
Investments |
6.33 |
5.35 |
|
Loans |
0.03 |
0.33 |
|
Bank
balances other than cash and cash equivalents |
0.59 |
0.59 |
|
Other
financial assets |
24.42 |
25.86 |
|
Non
Current-tax assets (net) |
33.93 |
34.34 |
|
Other
non-current assets |
97.64 |
336.98 |
|
Current
assets |
|
|
|
Inventories |
1,898.62 |
1,760.34 |
|
Trade
receivables |
2,633.07 |
2,382.23 |
|
Cash
and cash equivalents |
36.44 |
267.99 |
|
Bank
balances other than above |
2.77 |
0.05 |
|
Loans |
0.92 |
0.96 |
|
Other
financial assets |
79.85 |
15.17 |
|
Other
current assets |
268.91 |
303.60 |
|
Asset
held for Sale |
70.12 |
- |
|
Total
assets |
7,727.65 |
6,949.87 |
|
Equity |
|
|
|
Equity
share capital |
268.06 |
268.06 |
|
Other
equity |
4,141.21 |
3,589.06 |
|
Non-controlling
interests |
10.43 |
7.51 |
|
Non-current
liabilities |
|
|
|
Borrowings |
491.24 |
199.89 |
|
Lease
liabilities |
133.74 |
109.87 |
|
Provisions |
13.50 |
9.66 |
|
Deferred
tax liabilities (net) |
39.00 |
35.25 |
|
Current
liabilities |
|
|
|
Borrowings |
161.76 |
518.07 |
|
Lease
liabilities |
23.92 |
23.58 |
|
Total
outstanding dues of micro and small enterprises |
153.76 |
55.17 |
|
Total outstanding dues of creditors other than micro and small
enterprises |
2,144.41 |
1,874.12 |
|
Other
financial liabilities |
16.64 |
107.28 |
|
Other
current liabilities |
87.50 |
127.30 |
|
Provisions |
27.36 |
23.22 |
|
Current
tax liabilities (net) |
15.12 |
1.83 |
|
Total
equity and liabilities |
7,727.65 |
6,949.87 |
|
Particulars |
31-03-2024 |
31-03-2023 |
|
Income |
|
|
|
Revenue
from Operation |
14,962.29 |
17,220.99 |
|
Other
Income |
15.86 |
37.96 |
|
Total
Income |
14,978.15 |
17,258.95 |
|
Expenses |
|
|
|
Cost of
material consumed |
10,929.48 |
12,834.48 |
|
Purchase
of stock-in-trade |
1,180.84 |
1,624.19 |
|
Changes
in inventories of finished goods and WIP |
127.53 |
132.22 |
|
Employee
Benefits Expenses |
668.57 |
541.98 |
|
Finance
Costs |
89.73 |
141.31 |
|
Depreciation
and Amortization Expenses |
195.75 |
189.61 |
|
Other
Expenses |
1,044.10 |
1,190.84 |
|
Total
Expenses |
14,236.00 |
16,654.63 |
|
Profit
before Tax |
742.15 |
604.32 |
|
Current
tax |
177.19 |
117.83 |
|
Deferred
tax |
4.56 |
14.14 |
|
Profit
before share of profit of equity accounted investee |
560.40 |
472.35 |
|
Share
of net profit of associate accounted using equity method |
0.98 |
4.24 |
|
Profit for the year |
561.38 |
476.59 |
|
Other comprehensive income |
|
|
|
Re-measurement
losses on defined benefit plans |
-5.03 |
-10.61 |
|
Tax on
above |
0.80 |
2.04 |
|
Total comprehensive income for the year |
557.15 |
468.02 |
|
Profit for the year attributable to |
|
|
|
Equity
holders of the Holding Company |
558.46 |
475.59 |
|
Non-controlling
interests |
2.92 |
1.00 |
|
Total comprehensive income is attributable
to |
|
|
|
Equity
holders of the Holding Company |
554.23 |
467.02 |
|
Non-controlling
interests |
2.92 |
1.00 |
|
Earnings
per Equity Share (Basic & Diluted) |
10.42 |
8.87 |
|
Particulars |
31-03-2024 |
31-03-2023 |
|
Cash
Flow From Operating Activites |
|
|
|
Profit/(loss)
before tax |
742.37 |
604.32 |
|
Adjustments: |
|
|
|
Depreciation
and amortization expense |
195.74 |
189.67 |
|
Fixed
Assets written off |
- |
0.06 |
|
Bad
Debts written back |
-0.42 |
- |
|
Interest
income on financial assets |
-4.24 |
-14.83 |
|
Interest
on lease liability |
15.50 |
13.50 |
|
Other
Finance costs |
75.16 |
127.80 |
|
Unrealised
exchange gain |
-1.53 |
- |
|
Provision
for doubtful debts & advances |
1.07 |
-14.19 |
|
Amortization
of prepaid portion of security deposit |
1.15 |
1.19 |
|
Amortization
of financial guarantee liability |
-6.96 |
- |
|
Loss/(Profit)
on sale of property, plant and equipment (Net) |
-0.01 |
1.33 |
|
Operating
profit before working capital changes |
1,017.83 |
908.85 |
|
Adjustments: |
|
|
|
Trade
payables |
361.71 |
-1,186.22 |
|
Other
current financial liabilities |
25.00 |
-48.16 |
|
Provisions
and Other current liabilities |
-35.19 |
84.02 |
|
Inventories |
-138.25 |
114.52 |
|
Trade
receivables |
-340.99 |
1,489.80 |
|
Financial
assets |
-16.58 |
24.89 |
|
Other
assets |
60.94 |
-51.36 |
|
Cash
generated from operations |
934.47 |
1,336.34 |
|
Income
tax paid (net) |
-165.19 |
-144.09 |
|
Net
cash flows from operating activities |
769.28 |
1,192.25 |
|
Cash
Flows From Investing Activities |
|
|
|
Acquisition
of property plant and equipment (net of capital advances) |
-997.91 |
-582.51 |
|
Proceeds
from sale/disposal of property,plant and equipment |
0.97 |
4.28 |
|
Net
proceeds of fixed deposits |
-2.61 |
1.34 |
|
Net
proceeds/(application) from other non-current assets |
225.35 |
-1.23 |
|
Interest
received |
4.09 |
14.76 |
|
Net
cash used in investing activities |
-770.11 |
-563.36 |
|
Cash
Flows From Financing Activities |
|
|
|
Repayment
of long term borrowings (Net) |
- |
-90.20 |
|
Proceeds
from long term borrowings (Net) |
291.44 |
- |
|
Proceeds
from Partner’s Capital |
|
56.09 |
|
Proceeds
of short-term borrowings (Net) |
-406.31 |
-1,110.85 |
|
Non-current
other financial liability |
-0.01 |
-7.63 |
|
Payment
of lease liabilities |
-40.67 |
-28.80 |
|
Finance
Costs |
-75.17 |
-127.23 |
|
Net
cash (used in) financing activities |
-230.72 |
-1,308.62 |
|
Increase
in cash and cash equivalents |
-231.55 |
-679.73 |
|
Cash
and cash equivalents as at the beginning of year |
267.99 |
947.72 |
|
Cash
and cash equivalents as at end of the year |
36.44 |
267.99 |
Here is a summary of the Cash Flow
Statement for the years 2024 and 2023:
Operating
Activities:
Jesons reported
strong operational cash flow of ₹769.28 million in FY24, though lower than
₹1,192.25 million in FY23. The decline was due to changes in working capital,
particularly a rise in trade receivables and inventory. However, increased
profit before tax and positive movement in trade payables supported the overall
cash generation.
Investing
Activities:
Cash used in
investing activities rose to ₹770.11 million in FY24 from ₹563.36 million in
FY23, mainly due to higher capital expenditure on property, plant, and
equipment. Although there was some recovery from non-current assets, it wasn’t
enough to offset the heavy investment outlay, indicating a focus on expansion.
Financing
Activities:
Net cash outflow
from financing was ₹230.72 million in FY24, significantly reduced from
₹1,308.62 million in FY23. This was due to fresh long-term borrowings and
reduced short-term debt repayments. However, lease payments and finance costs
continued as regular outflows.
Net
Movement in Cash:
Overall, the
company’s cash position declined by ₹231.55 million, with closing cash at
₹36.44 million in FY24, down from ₹267.99 million. The drop was mainly due to
heavy capital investment despite stable operational performance.
|
Particulars |
2024 |
2023 |
|
Current ratio |
2.57 |
1.81 |
|
Debt-equity ratio |
0.02 |
0.11 |
|
Debt service coverage
ratio |
9.22 |
1.48 |
|
Return on equity ratio |
13.96% |
13.30% |
|
Inventory turnover ratio |
9.05 |
9.81 |
|
Trade receivables
turnover ratio |
6.26 |
5.55 |
|
Trade payables turnover
ratio |
8.56 |
6.65 |
|
Net capital turnover
ratio |
5.70 |
9.20 |
|
Net profit ratio |
5.11% |
3.60% |
|
Return on capital
employed |
15.72% |
16.06% |
|
Return on investment |
9.99% |
7.37% |
Here is a summary of the financial
and operational metrics for Jesons Industries Limited for the year 2024 and
2023:
Current
Ratio
The current ratio has improved, indicating better
short-term liquidity. The company has more than enough current assets to cover
its current liabilities, reflecting strong working capital management.
Debt-Equity Ratio
A sharp drop shows
that the company has significantly reduced its reliance on external debt. This
low ratio signals a conservative capital structure and lower financial risk.
Debt
Service Coverage Ratio
A very high DSCR in 2024 indicates excellent ability to
service debt from operational earnings. This substantial improvement reflects
stronger cash flows or reduced interest and principal obligations.
Return
on Equity
Slight improvement
suggests the company has become marginally more efficient at generating profits
from shareholders’ equity.
Inventory
Turnover Ratio
Slightly lower
turnover indicates marginally slower inventory movement, but it still reflects
effective inventory management.
Trade
Receivables Turnover Ratio
Higher ratio
indicates quicker collection from customers, improving cash flow and credit
control.
Trade
Payables Turnover Ratio
The company is
paying suppliers more quickly than before, possibly to avail discounts or
maintain strong vendor relationships.
Net
Capital Turnover Ratio
A drop in this ratio
implies that the company is generating less revenue from its working capital
compared to the previous year—possibly due to higher capital being tied up in
current assets.
Net
Profit Ratio
Improved
profitability margin, indicating better control over costs and increased
efficiency in converting revenue into actual profit.
Return
on Capital Employed
A slight dip, but still a healthy return, reflecting
efficient use of long-term capital to generate earnings.
Return
on Investment
A noticeable
improvement, suggesting better performance from capital invested in various
business activities or projects.
