| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| John Oakey And Mohan Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Property, plant and equipment |
147.33 |
191.74 |
|
Capital work-in-progress |
- |
2.99 |
|
Investments |
110.61 |
105.28 |
|
Deferred tax assets (net) |
82.79 |
82.79 |
|
Other non-current assets |
0.84 |
0.71 |
|
Current assets |
|
|
|
Inventories |
527.50 |
668.63 |
|
Trade Receivables |
428.00 |
330.77 |
|
Cash and Cash equivalents |
50.71 |
57.96 |
|
Other Bank Balances |
266.53 |
280.14 |
|
Other financial assets |
4.20 |
4.16 |
|
Current tax assets (net) |
4.68 |
7.54 |
|
Other Current Assets |
50.46 |
34.27 |
|
Total Assets |
1,673.65 |
1,766.98 |
|
Equity |
|
|
|
Equity
Share capital |
48.38 |
48.38 |
|
Other equity |
1,424.91 |
1,541.69 |
|
Non-Current liabilities |
|
|
|
Other Financial Liabilities |
25.91 |
25.43 |
|
Current liabilities |
|
|
|
Borrowings |
- |
10.88 |
|
Trade Payables: |
|
|
|
Total outstanding dues to Micro and
Small Enterprises |
29.13 |
26.45 |
|
Total outstanding dues of creditors other than Micro and Small Enterprises |
88.35 |
73.52 |
|
Other Financial Liabilities |
36.38 |
25.89 |
|
Other Current liabilities |
20.59 |
14.74 |
|
Total Equity and Liabilities |
1,673.65 |
1,766.98 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operation |
1,342.17 |
1,344.50 |
|
Other Income |
43.94 |
30.98 |
|
Total
Income |
1,386.11 |
1,375.48 |
|
Expenses |
|
|
|
Cost of Materials Consumed |
630.74 |
648.21 |
|
Purchase of traded goods |
106.44 |
- |
|
Changes in Inventories of finished goods
and Work-in-progress |
30.08 |
165.66 |
|
Employee Benefit Expense |
288.72 |
303.66 |
|
Finance Cost |
6.05 |
5.19 |
|
Depreciation and Amortisation Expense |
45.52 |
58.40 |
|
Other Expenses |
336.37 |
357.01 |
|
Total
Expense |
1,443.92 |
1,538.13 |
|
Profit/Loss
before Exceptional items and tax |
(57.81) |
(162.65) |
|
Exceptional items |
61.88 |
19.22 |
|
Profit/(Loss)
before tax |
(119.69) |
(181.87) |
|
Taxation relating to earlier year |
4.57 |
0.41 |
|
Deferred tax (credit)/ charge |
(4.21) |
- |
|
Profit/(Loss)
for the year |
(120.05) |
(182.28) |
|
Other
comprehensive income |
|
|
|
Items that will not be reclassified to
profit or loss: |
7.48 |
15.80 |
|
Income tax relating to items that will not be reclassified to profit or loss: |
4.21 |
- |
|
Total
comprehensive Income/(Loss) for the period |
(116.78) |
(166.48) |
|
Earnings
per Equity Share (in Rs.) |
|
|
|
Basic earnings/(loss) per equity shares of the face value Rs. 10 each (in Rs.) |
(24.82) |
(37.68) |
|
Diluted earnings/(loss) per equity shares of the face value Rs. 10 each (in Rs.) |
(24.82) |
(37.68) |
|
31-03-2025 |
31-03-2024 |
|
|
Cash Flow from
Operating Activities |
|
|
|
Net Profit before Tax |
(119.69) |
(181.87) |
|
Adjustments for: |
|
|
|
Depreciation and
Amortisation |
45.52 |
58.40 |
|
Loss/(Profit) on
sale of property, plant and equipment |
(1.56) |
(10.20) |
|
Fixed Asset
written off |
1.72 |
- |
|
Write down of
inventories of finished goods |
61.88 |
13.50 |
|
Provisions/Liabilities
no longer required, written back |
(2.20) |
(2.74) |
|
Provision for doubtful
debts/ ECL |
19.13 |
29.70 |
|
Interest Expense |
6.05 |
5.19 |
|
Dividend Received |
(0.50) |
(0.50) |
|
Interest income |
(16.82) |
(13.54) |
|
Operating Profit
before Working Capital Charges |
(6.47) |
(102.06) |
|
Adjustments for Increase/(Decrease) in Assets: |
|
|
|
Trade receivables |
79.25 |
178.74 |
|
Inventories |
(116.36) |
20.32 |
|
Other financial
assets |
0.32 |
(0.06) |
|
Other current
assets and non-current assets |
(14.16) |
0.60 |
|
Adjustments for Increase/(Decrease) in operating
liabilities: |
|
|
|
Other financial
liabilities |
12.98 |
(2.55) |
|
Trade Payables |
19.71 |
25.22 |
|
Other current
liabilities |
5.85 |
(11.29) |
|
Cash Generated from Operations |
(18.88) |
108.92 |
|
Income taxes paid (net) |
(1.71) |
3.14 |
|
Net Cash Generated
from Operating Activates |
(20.59) |
112.06 |
|
Cash Flow from
Investing Activities |
|
|
|
Purchase of Property, plant and equipment and Capital work in progress including capital advances |
(0.53) |
(20.63) |
|
Proceeds from sale
of Property, plant and equipment |
2.24 |
19.13 |
|
Dividend received |
0.50 |
0.50 |
|
Movement in bank
deposits not considered as cash and cash equivalents |
13.61 |
(75.38) |
|
Interest received |
16.46 |
12.05 |
|
Net Cash Used in
Investing Activities |
32.28 |
(64.33) |
|
Cash flow from financing activities |
|
|
|
Increase/(Decrease)
in Non-Current Borrowing |
- |
(10.88) |
|
Increase/(Decrease)
in Current Borrowing |
(10.88) |
(33.14) |
|
Unpaid dividend
paid |
(1.96) |
(1.22) |
|
Interest paid |
(6.10) |
(5.32) |
|
Net cash flow generated/ (used in) from financing
activities |
(18.94) |
(50.56) |
|
Net Increase /(Decrease) In Cash
and Cash Equivalents |
(7.25) |
(2.83) |
|
Cash & Cash
Equivalents at the Beginning of the Year |
57.96 |
60.79 |
|
Cash & Cash
Equivalents at the End of the Year |
50.71 |
57.96 |
Here is a summary of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from
Operating Activities
For the year ending 31st March
2025, the company reported a negative
cash flow of ₹20.59 lakhs
from operating activities, a drop from the positive
₹112.06 lakhs in the previous year. Despite non-cash
adjustments like depreciation (₹45.52 lakhs)
and inventory write-downs (₹61.88 lakhs),
the company had a net loss before tax (₹119.69
lakhs). Additionally, an increase in inventories and other assets further reduced cash,
resulting in overall negative operational cash flow.
Cash Flow from Investing Activities
In 2025, the company had a net inflow of ₹32.28 lakhs from investing activities,
compared to a net outflow of ₹64.33 lakhs in the previous year. This improvement came from a reduction in bank deposits (₹13.61 lakhs) and proceeds from the sale of fixed assets (₹2.24 lakhs),
along with interest income (₹16.46 lakhs).
Capital spending was minimal this year, at just ₹0.53 lakhs.
Cash Flow from Financing Activities
The company experienced a net cash outflow of ₹18.94 lakhs in 2025, lower than the
outflow of ₹50.56 lakhs in 2024. This included interest
payments (₹6.10 lakhs) and repayments of current borrowings
(₹10.88 lakhs). No new long-term borrowings were raised, and a
small amount was paid as unpaid dividend (₹1.96 lakhs).
Net Changes in Cash and cash equivalents
Overall, the company’s cash
position declined by ₹7.25 lakhs in 2025. The closing cash balance was ₹50.71 lakhs, down from ₹57.96
lakhs in 2024. Although investing cash flow turned positive, the negative operating and financing cash flows led to a
decrease in the company’s total cash.
|
2025 |
2024 |
|
|
Current Ratio |
7.64 |
9.13 |
|
Debt-Equity Ratio |
0.00 |
0.01 |
|
Debt Service
Coverage Ratio |
-6.12 |
-2.61 |
|
Return on Equity |
-7.84% |
-10.89% |
|
Inventory Turnover
Ratio |
2.24 |
1.76 |
|
Trade Receivables
Turnover Ratio |
3.54 |
3.78 |
|
Trade Payables
Turnover Ratio |
8.86 |
10.59 |
|
Net Capital
Turnover Ratio |
1.12 |
1.03 |
|
Net Profit Ratio |
-8.94% |
-13.56% |
|
Return on Capital
Employed |
-7.71% |
-11.04% |
|
Return on
Investment |
0.45% |
0.47% |
Here is a summary of the Financial Ratios for the years 2025 and 2024:
Current Ratio
The current ratio decreased
from 9.13 in 2024 to 7.64 in 2025. Although it slightly dropped, the company
still has a very strong ability to pay its short-term liabilities, as it holds
more than enough current assets.
Debt-Equity Ratio
The debt-equity ratio dropped
from 0.01 to 0.00, indicating that the company has no debt or a very minimal
amount. This shows complete reliance on equity, which reduces financial risk
but may also limit growth if debt isn’t used wisely.
Debt Service Coverage Ratio
This ratio worsened from
–2.61 to –6.12, meaning the company’s earnings are not sufficient to cover its
debt obligations. This reflects poor debt repayment capacity.
Return on Equity (ROE)
ROE improved from –10.89% in
2024 to –7.84% in 2025. While still negative, the company reduced its losses
and performed slightly better in generating returns for shareholders.
Inventory Turnover Ratio
The inventory turnover
increased from 1.76 to 2.24, which means the company sold its inventory faster
in 2025. This is a good sign of better inventory management.
Trade Receivables Turnover Ratio
The ratio slightly dropped
from 3.78 to 3.54, suggesting the company is taking a bit longer to collect
payments from customers compared to the previous year.
Trade Payables Turnover Ratio
The ratio fell from 10.59 to
8.86, indicating the company is now taking more time to pay its suppliers. This
could help cash flow in the short term, but it might affect supplier
relationships.
Net Capital Turnover Ratio
This ratio improved from 1.03
to 1.12, showing a slight increase in how efficiently the company is using its
capital to generate revenue.
Net Profit Ratio
The net profit ratio improved
from –13.56% to –8.94%. Although the company is still making losses, the losses
have reduced compared to the previous year.
Return on Capital Employed (ROCE)
ROCE also improved from
–11.04% to –7.71%, meaning the company is still not earning returns on its
capital, but the performance has slightly improved.
Return on Investment (ROI)
ROI remained fairly stable,
with a slight decrease from 0.47% in 2024 to 0.45% in 2025. The company is
earning a small return on its investments, but not much change was observed.
