| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Kamarhatty Company Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current
assets |
|
|
|
Property,
Plant and Equipment |
9858.63 |
10045.55 |
|
Capital
Work-in-Progress |
92.46 |
35.84 |
|
Other
intangible assets |
7.25 |
10.34 |
|
Investments |
2.61 |
2.87 |
|
Other
Non-current Assets |
29.32 |
145.53 |
|
Current
assets |
|
|
|
Inventories |
6926.42 |
7688.62 |
|
Trade
Receivables |
2274.72 |
1743.59 |
|
Cash
and Cash Equivalents |
23.90 |
23.58 |
|
Other
Bank Balances |
93.49 |
118.26 |
|
Investments |
0.00 |
30.00 |
|
Other
financial assets |
716.35 |
460.38 |
|
Current
tax assets |
581.04 |
513.04 |
|
Other
Current assets |
902.36 |
424.30 |
|
Total
Assets |
21508.56 |
21241.90 |
|
Equity |
|
|
|
Equity
Share Capital |
561.70 |
561.70 |
|
Other
Equity |
6188.92 |
5794.09 |
|
Non-Current
Liabilities |
|
|
|
Borrowings |
5647.86 |
6043.97 |
|
Other financial
liabilities |
123.19 |
122.07 |
|
Deferred
Tax Liabilities (Net) |
264.68 |
212.74 |
|
Current
Liabilities |
|
|
|
Borrowings |
3397.53 |
2680.00 |
|
Trade
payables |
4411.83 |
4846.12 |
|
Other
Financial Liabilities |
54.01 |
250.62 |
|
Other
Current Liabilities |
656.58 |
612.65 |
|
Current
Tax Liabilities |
202.26 |
117.94 |
|
Total
Equity and Liabilities |
21508.56 |
21241.90 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Value
of Sales |
28145.35 |
26393.51 |
|
Other
Operating Income |
1130.22 |
846.16 |
|
Revenue
from operations |
29275.57 |
27239.67 |
|
Other
income |
62.57 |
101.81 |
|
Total
Income |
29338.14 |
27341.48 |
|
Expenses |
|
|
|
Cost of
materials consumed |
17641.05 |
15563.73 |
|
Purchases
of stock-in-trade |
121.23 |
- |
|
Changes in inventories of Finished goods, work-in-process and stock-in-trade |
198.97 |
335.23 |
|
Employee
Benefit Expenses |
3958.89 |
4088.85 |
|
Finance
Costs |
1254.70 |
1287.45 |
|
Depreciation
and Amortisation Expenses |
918.61 |
844.42 |
|
Other
expenses |
4697.14 |
4426.55 |
|
Total
Expenses |
28790.59 |
26546.23 |
|
Profit/(Loss)
before tax |
547.55 |
795.24 |
|
Tax
expenses: |
|
|
|
Current
Tax |
84.32 |
117.94 |
|
Deferred
tax |
51.94 |
81.43 |
|
Excess
Tax provision for previous year written
back |
- |
-6.88 |
|
Profit
/ (Loss) for the year |
411.29 |
602.75 |
|
Earnings
per Share |
7.32 |
10.73 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash
flow from operating activites |
|
|
|
Net
Profit before tax |
547.55 |
795.25 |
|
Adjustments: |
|
|
|
Depreciation
& Amortization Expenses |
935.07 |
860.48 |
|
Finance
cost |
1254.70 |
1287.45 |
|
Interest
income |
-7.14 |
-15.58 |
|
Loss on
account of sale / adjustment of fixed assets |
2.05 |
- |
|
Deferred
government grant |
-16.46 |
-16.06 |
|
Operating
profit / (loss) before working capital changes |
2715.77 |
2911.54 |
|
Adjustments: |
|
|
|
Trade
and other receivables |
-1080.17 |
-344.00 |
|
Trade
payable, Other Current Liabilities and Provisions |
-390.35 |
-1534.23 |
|
Decrease
/ Increase in Other Financial Liabilities |
-195.49 |
-4.40 |
|
Inventories |
762.20 |
583.17 |
|
Cash
generated from operations |
1811.96 |
1612.08 |
|
Net
income tax (paid) |
-106.52 |
-72.99 |
|
Net
cash flow from / (used in) operating activities |
1705.44 |
1539.09 |
|
Cash
flow from investing activities |
|
|
|
Changes
in Capital Work in progress |
-56.62 |
14.51 |
|
Purchase
of Porperty, Plant & Equipment |
-799.20 |
-771.18 |
|
Purchase
of intangible assets |
- |
-3.13 |
|
Sale of Property, Plant and Equipment (net) |
52.07 |
0.00 |
|
Interest
Received |
7.14 |
15.58 |
|
Net
cash flow from / (used in) investing activities |
-796.61 |
-744.22 |
|
Cash
flow from financing activities |
|
|
|
Proceeds
from Non-Current Borrowings |
-396.11 |
576.19 |
|
(Repayment
of) / Proceeds from Current Borrowings |
717.53 |
-320.06 |
|
Interest
paid |
-1254.70 |
-1287.45 |
|
Net
cash flow from / (used in) financing activities |
-933.28 |
-1031.32 |
|
Net
increase / (decrease) in Cash and cash equivalents |
-24.45 |
-236.45 |
|
Cash
and cash equivalents at the beginning of the year |
141.84 |
378.29 |
|
Cash
and cash equivalents at the end of the year |
117.39 |
141.84 |
Summary of the Cash Flow Statement for the years 2025 and 2024:
Net profit before
tax declined to ₹547.55 lakhs from ₹795.25 lakhs, but strong non-cash
adjustments like depreciation (₹935.07 lakhs) and high finance costs (₹1,254.70
lakhs) supported cash flows. Working capital changes were mixed—higher
receivables and lower payables reduced cash, but inventory reduction added
₹762.20 lakhs. Net operating inflow rose to ₹1,705.44 lakhs from ₹1,539.09
lakhs.
Investing Activities:
The company
continued capital spending with ₹799.20 lakhs spent on fixed assets and ₹56.62
lakhs on CWIP, partly offset by ₹52.07 lakhs from asset sales and ₹7.14 lakhs
interest income. Net investing outflow was ₹796.61 lakhs, slightly higher than
last year.
Debt repayments
(₹396.11 lakhs) and high interest costs (₹1,254.70 lakhs) drove outflows,
partly offset by ₹717.53 lakhs from current borrowings. Net financing outflow
stood at ₹933.28 lakhs, slightly better than last year’s ₹1,031.32 lakhs.
Overall, cash decreased marginally by ₹24.45 lakhs versus a ₹236.45 lakhs fall last year, with closing cash at ₹117.39 lakhs, indicating stronger operating performance offsetting investment and financing outflows.
|
Particular |
31-3-2025 |
31-3-2024 |
|
Current Ratio (in times) |
1.32 |
1.29 |
|
Debt Equity Ratio (in times) |
2.19 |
2.34 |
|
Debt Service Coverage Ratio (in times) |
0.18 |
1.09 |
|
Return on Equity (in %) |
6.09 |
9.48 |
|
Inventory Turnover Ratio (in times) |
3.85 |
5.56 |
|
Trade Receivable Turnover Ratio (in times) |
14.01 |
15.63 |
|
Trade Payable Turnover Ratio (in times) |
3.81 |
2.76 |
|
Net Capital Turnover Ratio (in times) |
10.07 |
10.58 |
|
Net Profit Ratio (in %) |
1.46 |
2.28 |
|
Return on Capital Employed (in %) |
14.10 |
16.36 |
|
Return on Investment (in %) |
8.43 |
9.80 |
Summary of Financial Ratios of Kamarhatty
Company Limited for the year ending 2025 and 2024:
Current Ratio
The current ratio has slightly improved from 1.29 in 2024 to 1.32 in 2025. This
shows that the company’s short-term liquidity has strengthened a little,
meaning it is maintaining enough current assets to cover current liabilities.
However, the ratio being close to 1 indicates limited cushion, and the company
should aim for a higher ratio to build stronger short-term financial stability.
Debt-Equity Ratio
The debt-equity ratio reduced from 2.34 in 2024 to 2.19 in 2025. This indicates
the company is still highly leveraged, but marginally less dependent on debt
financing compared to last year. While the decline is a positive sign, the
ratio is still on the higher side, which means financial risk remains
significant.
Debt Service
Coverage Ratio
The debt service coverage ratio has dropped drastically from 1.09 in 2024 to
just 0.18 in 2025. This is a concerning signal as it shows that the company’s
earnings are not sufficient to cover its debt obligations comfortably. A DSCR
below 1 suggests repayment pressure and higher risk of default unless earnings
improve.
Return on Equity
The return on equity has declined from 9.48% in 2024 to 6.09% in 2025. This
suggests that the company generated lower returns on shareholders’ funds in
2025 compared to the previous year. Investors may view this decline as reduced
efficiency in creating value from equity.
Inventory Turnover
Ratio
The inventory turnover ratio fell from 5.56 in 2024 to 3.85 in 2025. This
indicates slower movement of inventory, meaning stock is being sold less
frequently during the year. This could be due to lower demand, slower sales, or
overstocking, which may lead to higher holding costs.
Trade Receivable
Turnover Ratio
The trade receivable turnover ratio has decreased from 15.63 in 2024 to 14.01
in 2025. While still strong, it shows that the company is collecting its dues
from customers slightly slower than the previous year. A lower ratio implies
longer credit periods being extended, which can affect cash flows.
Trade Payable
Turnover Ratio
The trade payable turnover ratio has increased from 2.76 in 2024 to 3.81 in
2025. This suggests that the company is paying its suppliers more quickly than
before. While this can strengthen supplier relationships, it also reduces
available cash reserves, which could have been used elsewhere.
Net Capital Turnover
Ratio
The net capital turnover ratio declined slightly from 10.58 in 2024 to 10.07 in
2025. This shows a minor reduction in how efficiently the company is using its
working capital to generate revenue. The ratio remains high, but the dip
suggests room for improvement in capital management.
Net Profit Ratio
The net profit ratio decreased from 2.28% in 2024 to 1.46% in 2025. This
indicates weaker profitability, meaning that despite generating sales, the
company is retaining less profit per rupee earned. Rising costs or reduced
pricing power may be the reason behind the dip.
Return on Capital
Employed
The return on capital employed has fallen from 16.36% in 2024 to 14.10% in
2025. This means the company is generating lower returns from its overall
capital employed. It suggests a decline in efficiency in using debt and equity
together to create profits.
Return on Investment
The return on investment reduced from 9.80% in 2024 to 8.43% in 2025. This
shows that the returns from investments made by the company have weakened.
Investors may see this as a signal of lower profitability from deployed
resources.
