| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Kevadiya Construction Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Equity |
|
|
|
Share Capital |
141.33 |
107.55 |
|
Reserves & Surplus |
34,053.98 |
34,053.98 |
|
Non-Current Liabilities |
|
|
|
Long Term Borrowings |
1,562.07 |
2,011.15 |
|
Other Long Term Liabilities |
6,435.13 |
6,817.59 |
|
Long Term Provisions |
40.99 |
- |
|
Current Liabilities |
|
|
|
Short Term borrowings |
7,662.52 |
10,307.22 |
|
Trade Payables |
|
|
|
Total Outstanding dues of creditors other than
above |
6,713.32 |
7,721.62 |
|
Other current liabilities |
1,209.32 |
1,115.14 |
|
Short term Provisions |
2,966.71 |
193.88 |
|
Total Equity & Liabilities |
60,785.37 |
41,260.53 |
|
Non-Current Assets |
|
|
|
Property, plant and equipment |
963.11 |
1,176.75 |
|
Non-Current Investments |
256.66 |
256.66 |
|
Deferred
Tax Assets (net) |
151.65 |
105.82 |
|
Long term loans and advances |
- |
100.00 |
|
Other Non-Current Assets |
16,530.98 |
11,949.85 |
|
Current Assets |
|
|
|
Inventories |
5,307.66 |
13,074.73 |
|
Trade Receivables |
10,627.65 |
7,192.53 |
|
Cash & cash equivalents |
2,530.05 |
2,913.92 |
|
Short Term Loans & Advances |
4,306.93 |
4,490.27 |
|
Other current assets |
20,110.68 |
- |
|
Total Assets |
60,785.37 |
41,260.53 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
50,472.00 |
29,506.26 |
|
Other Income |
176.76 |
157.52 |
|
Total Income |
50,648.76 |
29,663.78 |
|
Expenses |
|
|
|
Cost of material consumed |
27,472.09 |
28,064.27 |
|
Change in inventories of finished goods &
work-in-process |
7,767.07 |
(6,373.57) |
|
Employee Benefit Expenses |
742.29 |
747.69 |
|
Finance Costs |
1,946.56 |
1,611.55 |
|
Depreciation & amortization expense |
330.56 |
316.52 |
|
Other Expenses |
2,892.86 |
2,196.46 |
|
Total Expenses |
41,151.43 |
26,562.92 |
|
Profit Before Tax |
9,497.33 |
3,100.86 |
|
Current Tax |
2,499.57 |
847.39 |
|
Deferred Tax |
(45.82) |
(19.78) |
|
Short/(Excess)
provision of earlier years |
131.69 |
- |
|
Profit/(Loss) for the period |
6,911.89 |
2,273.25 |
|
Earning per share |
|
|
|
Basic |
585.30 |
211.37 |
|
Diluted |
585.30 |
211.37 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit Before Tax |
9,497.33 |
3,108.27 |
|
Depreciation
and Amortization Expense |
330.56 |
316.52 |
|
Loss/(Gain)
on Sale/ Discard of Assets (Net) |
- |
|
|
Dividend
Income |
(6.49) |
(6.30) |
|
Interest
Income |
(168.47) |
(168.47) |
|
Interest
Expense |
1,946.56 |
1,566.57 |
|
Operating Profit Before Working Capital Changes |
11,599.49 |
4,838.40 |
|
(Increase)/Decrease in
inventories |
7,767.07 |
(6,373.57) |
|
(Increase)/Decrease in
trade receivables |
(3,435.12) |
(3,336.65) |
|
(Increase)/Decrease in short
term loans and advances |
183.34 |
(3,077.63) |
|
(Increase)/Decrease in
long term loans and advances |
100.00 |
(75.00) |
|
(Increase)/Decrease
in Other Current Assets |
(20,110.68) |
1,045.92 |
|
(Increase)/Decrease
other non-current assets |
(4,581.13) |
2,120.03 |
|
Increase/(Decrease)
in Trade Payables |
(1,008.30) |
1,296.56 |
|
Increase/(Decrease)
in Other Current Liabilities |
94.18 |
2,300.92 |
|
Increase/(Decrease) in
long term provisions |
40.99 |
- |
|
Increase/(Decrease)
in Other Non-Current Liabilities |
(382.46) |
|
|
Increase/(Decrease)
In Short-term Provisions |
1,086.16 |
(606.47) |
|
Cash Generated from Operations Before Tax |
(8,646.46) |
(1,867.48) |
|
Tax Paid (Net) |
(944.60) |
(885.02) |
|
Net Cash (Used In)/Generated from
Operating Activities |
(9,591.06) |
(2,752.50) |
|
Cash Flow from Investing Activities |
|
|
|
Purchase of property, plant and equipment |
(116.92) |
(304.53) |
|
Sale of
Property, Plant and Equipment |
- |
16.93 |
|
Purchase
of Equity Instruments |
- |
(15.00) |
|
Investment
in Term Deposits (net of Maturity proceeds) |
426.33 |
(954.29) |
|
Interest received |
168.47 |
146.34 |
|
Dividend received |
6.49 |
6.30 |
|
Net Cash (Used in)/Generated from
Investing Activities |
484.37 |
(1,104.26) |
|
Cash Flow from Financing Activities |
|
|
|
Proceeds
from Issue of Share Capital |
14,189.49 |
- |
|
Increase/(decrease)
in long-term borrowings (net) |
(449.08) |
990.82 |
|
Increase/(decrease)
in short-term borrowings (net) |
(2,644.70) |
5,298.07 |
|
Interest
Paid |
(1,946.56) |
(1,566.57) |
|
Net Cash (Used in)/Generated from
Financing Activities |
9,149.15 |
4,722.31 |
|
Net Increase/decrease in Cash & cash
equivalents |
42.46 |
865.55 |
|
Cash and cash equivalents at the beginning of the
year |
522.04 |
382.95 |
|
Cash and cash equivalents at the end of the year |
564.50 |
1,248.49 |
Summary of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from
Operating Activities
During FY 2024–25,
the company reported a profit before tax of ₹9,497.33 lakhs,
showing a significant improvement compared to ₹3,108.27 lakhs
in FY 2023–24.
Non-cash expenses such as depreciation and amortisation of
₹330.56 lakhs were added back, while non-operating incomes like
dividend
income of ₹6.49 lakhs and interest income of ₹168.47 lakhs
were deducted. Interest expense of ₹1,946.56 lakhs was
added back. As a result, operating profit before working
capital changes stood at ₹11,599.49 lakhs, reflecting strong
operational profitability.
However, substantial
adverse movements in working capital negatively impacted cash flows. A sharp
increase in other
current assets (₹20,110.68 lakhs) and other non-current
assets (₹4,581.13 lakhs) led to significant cash outflows.
Although inventories reduced by ₹7,767.07 lakhs,
providing some relief, this was insufficient to offset the large increase in
assets. Consequently, cash generated from operations before
tax turned negative at ₹(8,646.46) lakhs. After paying tax
of ₹944.60 lakhs, the company reported net cash used in
operating activities of ₹(9,591.06) lakhs, indicating stress on
cash generation despite higher profits.
Cash Flow from Investing Activities
In FY 2024–25,
investing activities resulted in a net cash inflow of ₹484.37 lakhs,
compared to an outflow of ₹1,104.26 lakhs in
the previous year. The company incurred modest capital expenditure of ₹116.92
lakhs on property, plant and equipment, reflecting controlled
investment spending. This was more than offset by net maturity of
term deposits amounting to ₹426.33 lakhs. Additionally, the
company earned interest income of ₹168.47 lakhs and dividend
income of ₹6.49 lakhs. Overall, investing activities supported
liquidity during the year.
Cash Flow from Financing Activities
Financing activities
were the primary
source of funds in FY 2024–25, generating a
strong net
inflow of ₹9,149.15 lakhs, as against ₹4,722.31 lakhs
in the previous year. The major contributor was the issue of share
capital amounting to ₹14,189.49 lakhs, which significantly
strengthened the capital base. This inflow was partially offset by repayment
of short-term borrowings of ₹2,644.70 lakhs, repayment
of long-term borrowings of ₹449.08 lakhs, and interest
payments of ₹1,946.56 lakhs. Overall, financing activities
helped compensate for the negative operating cash flow.
Net Change in Cash & Cash Equivalents
Due to the combined impact of operating, investing, and financing activities, the company recorded a marginal net increase in cash and cash equivalents of ₹42.46 lakhs during FY 2024–25, compared to an increase of ₹865.55 lakhs in FY 2023–24. Cash and cash equivalents increased from ₹522.04 lakhs at the beginning of the year to ₹564.50 lakhs at the end of the year, indicating stable but tight liquidity management.
