| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Kusum Industrial Gases Limited |
|
Particulars |
31/03/2025 |
31/03/2024 |
|
Non-current assets |
|
|
|
Fixed Asset |
6.20 |
6.40 |
|
Investments |
1,51,212.92 |
1,16,802.99 |
|
Loans |
4.53 |
4.25 |
|
Other non-current assets |
1.36 |
1.36 |
|
Current assets |
|
|
|
Investments |
3,778.62 |
2,666.63 |
|
Cash and cash equivalents |
5.80 |
10.99 |
|
Loans |
21.00 |
21.00 |
|
Other current assets |
0.24 |
302.17 |
|
Total Assets |
1,55,030.67 |
1,19,815.10 |
|
Equity and Liabilities |
|
|
|
Equity Share capital |
118.75 |
118.75 |
|
Reserves and Surplus |
1,41,378.68 |
1,12,766.83 |
|
Non-current liabilities |
|
|
|
Deferred tax liabilities (Net) |
13,503.31 |
6,897.74 |
|
Current liabilities |
|
|
|
Other current liabilities |
0.85 |
0.85 |
|
Provisions |
21.00 |
21.00 |
|
Current Tax Liabilities (Net) |
8.08 |
9.93 |
|
Total Equity and Liabilities |
1,55,030.67 |
1,19,815.10 |
|
Particulars |
31/03/2025 |
31/03/2024 |
|
Revenue from operations |
- |
- |
|
Other income |
1,255.56 |
1,060.59 |
|
Total income |
1,255.56 |
1,060.59 |
|
Expenses |
|
|
|
Employee benefits expense |
1.92 |
1.80 |
|
Depreciation and amortisation |
0.20 |
0.23 |
|
Other expenses |
9.51 |
14.08 |
|
Total expenses |
11.63 |
16.11 |
|
Profit/(Loss) before tax |
1,243.93 |
1,044.48 |
|
Tax Expense - Current |
265.35 |
218.43 |
|
Tax Expense - Deferred |
0.30 |
0.35 |
|
Profit/(Loss) for the period from
continuing operations |
978.28 |
825.70 |
|
Profit/(Loss) for the period |
1,024.63 |
825.70 |
|
Other Comprehensive Income |
27640.58 |
56901.65 |
|
Total
Comprehensive Income |
28618.86 |
57727.35 |
|
Earnings per Equity Share |
|
|
|
Basic |
82.38 |
69.53 |
|
Diluted |
82.38 |
69.53 |
|
Particulars |
31/03/2025 |
31/03/2024 |
|
Cash flow from operating activities |
|
|
|
Profit before tax |
1,243.93 |
1,044.47 |
|
Adjustments: |
|
|
|
Depreciation/amortization on continuing
operation |
0.20 |
0.23 |
|
Net gain/(loss) on sale of Current
Investments |
(10.08) |
(36.62) |
|
Net Unrealised gain/(loss) on Fair
Valuation of Mutual Fund |
(224.11) |
(143.20) |
|
Operating
profit before working capital changes |
1,009.94 |
864.88 |
|
Movements
in working capital: |
|
|
|
Increase/(decrease) in trade payables and
other current liabilities |
(0.01) |
0.01 |
|
Decrease/(increase) in other Non current
assets |
- |
(1.19) |
|
Decrease/(increase) in short-term loans
and advances |
(0.27) |
(1.92) |
|
Decrease/(increase) in other current
assets |
301.94 |
(296.90) |
|
Cash generated from operations |
1,311.60 |
564.88 |
|
Direct taxes paid (net of refunds) |
(274.21) |
(216.65) |
|
Net Cash flow from operating
activities |
1,037.39 |
348.23 |
|
Cash flow from investing activities |
|
|
|
Proceeds from sale/(purchase) of current
investments (net) |
(1,042.57) |
(425.45) |
|
Decrease/(increase) in long-term loans and
capital advances |
- |
80.00 |
|
Net Cash flow from / (used in)
investing activities |
(1,042.57) |
(345.45) |
|
Net increase/(decrease) in cash and
cash equivalents |
(5.18) |
2.78 |
|
Cash and cash equivalents at the beginning
of the year |
10.98 |
8.20 |
|
Cash and cash equivalents at the end
of the year |
5.80 |
10.98 |
Here is a summary of the Cash Flow Statement for the years 2025 and 2024:
The company generated a strong operating
profit before working capital changes of ₹1,009.94 lakhs, driven by a net
profit before tax of ₹1,243.93 lakhs. Adjustments such as depreciation (₹0.20
lakhs) and unrealised losses on mutual fund valuation (₹224.11 lakhs) were
significant contributors. Favorable working capital adjustments, especially an
increase in other current assets (₹301.94 lakhs), further supported operational
inflows. After accounting for tax payments of ₹274.21 lakhs, net cash from
operating activities stood at ₹1,037.39 lakhs, showing healthy internal cash
generation.
Investing activities reflected significant
outflows primarily due to purchase
of current investments amounting to ₹1,042.57 lakhs. No major
inflows from divestments or asset sales were recorded during the year. As a
result, the net cash
used in investing activities was ₹1,042.57 lakhs, indicating a
strategy focused on investment, possibly for future returns.Financing
Activities
The company did not undertake any financing
activity during the year (no new borrowings or repayments,
dividends, or interest payments were recorded), hence there was no cash flow from financing
activities.
The company experienced a net decrease in cash and cash equivalents
of ₹5.18 lakhs, primarily because the operating cash inflow was
entirely offset by investment outflows. The closing cash and cash equivalents stood at ₹5.80 lakhs,
down from ₹10.98 lakhs at the beginning of the year.
