| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| LJ International Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Equity |
|
|
|
Share Capital |
0.54 |
0.54 |
|
Reserves & Surplus |
20.88 |
23.42 |
|
Non-Current Liabilities |
|
|
|
Long Term Provisions |
0.62 |
0.47 |
|
Current Liabilities |
|
|
|
Short Term borrowings |
- |
0.01 |
|
Trade Payables |
|
|
|
Total outstanding dues of Micro & Small
enterprises |
0.08 |
- |
|
Total Outstanding dues of creditors other than
above |
0.25 |
0.45 |
|
Other current liabilities |
0.38 |
0.35 |
|
Short term Provisions |
0.79 |
0.45 |
|
Total Equity & Liabilities |
23.56 |
25.73 |
|
Non-Current Assets |
|
|
|
Property, plant and equipment |
1.86 |
1.85 |
|
Non-Current Investments |
2.72 |
7.31 |
|
Deferred tax assets |
0.36 |
0.23 |
|
Long term loans and advances |
0.02 |
0.01 |
|
Current Assets |
|
|
|
Current Investments |
0.42 |
0.56 |
|
Inventories |
0.69 |
0.69 |
|
Trade Receivables |
1.52 |
2.08 |
|
Cash & cash equivalents |
15.11 |
12.23 |
|
Short Term Loans & Advances |
0.59 |
0.41 |
|
Other Current Assets |
0.24 |
0.29 |
|
Total Assets |
23.56 |
25.73 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
11.91 |
11.46 |
|
Other Income |
1.76 |
2.65 |
|
Total Income |
13.68 |
14.11 |
|
Expenses |
|
|
|
Cost of material consumed |
1.26 |
1.21 |
|
Purchase
of stock-in-trade |
0.14 |
0.19 |
|
Changes in inventory of Finished goods, work in progress and stock-in-trade |
-0.08 |
0.07 |
|
Employee Benefit Expenses |
6.31 |
5.92 |
|
Finance Costs |
0.01 |
- |
|
Depreciation & amortization expense |
0.16 |
0.13 |
|
Other Expenses |
3.78 |
6.60 |
|
Total Expenses |
11.60 |
14.13 |
|
Profit before extraordinary items and tax |
2.08 |
-0.01 |
|
Extraordinary items |
-4.49 |
- |
|
Profit Before Tax |
-2.41 |
-0.01 |
|
Current Tax |
0.25 |
- |
|
Deferred Tax |
-0.12 |
0.41 |
|
Profit/(Loss) for the period |
-2.54 |
-0.43 |
|
Earning per share |
|
|
|
Basic |
-47.09 |
-8.13 |
|
Diluted |
-47.09 |
-8.13 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net
profit before tax and extraordinary items |
2.08 |
-0.01 |
|
Adjustments for: |
|
|
|
Depreciation |
0.16 |
0.13 |
|
Profit
on sale of investments |
- |
- |
|
Provision
for Gratuity / Leave Encashment |
0.22 |
0.09 |
|
Provision
for bonus |
- |
- |
|
Profit
on Sale of Assets |
-0.49 |
-0.04 |
|
Interest
Received |
-1.07 |
-0.96 |
|
Depreciation
on Investment |
- |
0.02 |
|
Loss on
Redemption of Mutual Fund |
- |
0.05 |
|
Expenses
Recovered by Mutual Funds |
0.01 |
0.03 |
|
Asset
Discarded |
- |
0.01 |
|
Write
back of Provision for expense |
-0.01 |
0.03 |
|
Operating profit before working capital
changes |
0.89 |
-0.65 |
|
Adjustments for: |
|
|
|
Change
in Other Current Assets |
0.05 |
0.03 |
|
Change
in Tax Provisions |
- |
-0.73 |
|
Trade
and other Receivables |
0.55 |
0.95 |
|
Inventories |
- |
0.28 |
|
Trade
Payables and other current liabilities |
-0.06 |
-1.68 |
|
Other
Current Assets |
-0.17 |
0.67 |
|
Cash generated from operations |
1.26 |
-1.12 |
|
Direct
Taxes Paid |
- |
-0.11 |
|
Income
tax refund Received |
- |
-0.03 |
|
Net cash from operating activities |
1.26 |
-1.27 |
|
Cash flow from investing activities |
|
|
|
Purchase
of Fixed Assets |
-0.15 |
-0.17 |
|
Sale
Proceeds from Fixed Assets |
0.58 |
0.04 |
|
(Increase)/Decrease
in Investment |
- |
-0.50 |
|
Redemption
of Investment |
0.12 |
0.12 |
|
Interest
Received |
1.07 |
0.96 |
|
Net cash from investing activities |
1.62 |
0.46 |
|
Cash flow from financing activities |
|
|
|
Proceeds
from short term borrowings |
-0.01 |
0.01 |
|
Dividend
Paid |
- |
-0.26 |
|
Net cash from financing activities |
-0.01 |
-0.24 |
|
Net
increase in cash and cash equivalents |
2.87 |
-1.06 |
|
Cash
& cash equivalents as at beginning of the year |
10.12 |
11.19 |
|
Cash & cash equivalents as at end of
the year |
13.00 |
10.12 |
Summary
of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow
from Operating Activities
The company
generated a positive
operating cash flow of ₹1.26 crore in 2025, a significant
turnaround from negative
₹1.27 crore in 2024. This improvement is mainly driven by
higher profitability (₹2.08 crore vs negligible profit last year) and better
working capital management, especially recovery from receivables. Although
there were some negative impacts like reduction in current liabilities and
mixed movement in other assets, overall operational efficiency improved. The
company is now generating sufficient cash from its core business, which is a
strong positive signal.
Cash Flow
from Investing Activities
Investing activities
contributed ₹1.62 crore
in 2025, up from ₹0.46
crore in 2024. The major inflows came from sale of fixed assets and interest
income, indicating asset monetization and strong treasury
income. There was limited capital expenditure, suggesting a cautious or low
expansion approach. Overall, the company generated substantial cash from
investments, strengthening liquidity, though it may also indicate fewer reinvestment
opportunities.
Cash Flow
from Financing Activities
Cash flow from
financing activities remained slightly
negative at ₹0.01 crore in 2025, compared to ₹0.24 crore outflow in 2024.
The previous year saw dividend payments, which were absent in 2025, reducing
cash outflow. There was minimal borrowing activity, indicating a conservative
capital structure and low reliance on external financing.
Net Cash
Position
The company recorded
a net increase in cash
of ₹2.87 crore in 2025, compared to a decline of ₹1.06 crore in 2024.
As a result, cash and cash equivalents increased from ₹10.12 crore to ₹13.00 crore,
reflecting a strong liquidity position. This improvement is mainly supported by
both operating and investing inflows, indicating better overall financial
health.
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Current ratio |
12.19 |
12.68 |
|
Return on equity ratio |
-11.87% |
-1.83% |
|
Inventory turnover ratio |
17.05 |
13.66 |
|
Trade receivables turnover ratio |
6.60 |
4.48 |
|
Trade payables turnover ratio |
3.33 |
0.85 |
|
Net capital turnover
ratio |
0.74 |
0.75 |
|
Net profit ratio |
-21% |
-4% |
|
Return on capital employed |
-0.11 |
- |
Summary
of financial ratios for the years 2025 and 2024:
Current
Ratio:
The current ratio slightly declined from 12.68 in 2024 to 12.19 in 2025, but
remains extremely high. This indicates that the company has a very strong
liquidity position and is more than capable of meeting its short-term
obligations. However, such an excessively high ratio may also suggest
inefficient utilization of current assets or idle resources.
Return on
Equity:
ROE deteriorated significantly from -1.83% in 2024 to -11.87% in 2025. This
reflects a substantial decline in profitability from shareholders’ perspective,
indicating that the company is generating negative returns on invested equity
and facing worsening financial performance.
Inventory
Turnover Ratio:
The inventory turnover ratio improved from 13.66 to 17.05, indicating better
inventory management and faster movement of stock. This suggests improved operational
efficiency and reduced holding costs, which is a positive sign for the
business.
Trade
Receivables Turnover Ratio:
The ratio increased from 4.48 to 6.60, showing that the company has improved
its collection efficiency. It is converting its receivables into cash more
quickly, which strengthens liquidity and reduces the risk of bad debts.
Trade
Payables Turnover Ratio:
This ratio rose significantly from 0.85 to 3.33, indicating that the company is
paying its suppliers more quickly than before. While this may improve supplier
relationships, it could also put pressure on cash flows if not managed
properly.
Net
Capital Turnover Ratio:
The ratio remained almost stable, slightly decreasing from 0.75 to 0.74. This
suggests that the company’s efficiency in utilizing working capital to generate
revenue has not improved and remains relatively stagnant.
Net
Profit Ratio:
The net profit ratio worsened sharply from -4% in 2024 to -21% in 2025. This
indicates a significant increase in losses, reflecting poor cost management,
declining revenues, or both, and highlights serious profitability concerns.
Return on
Capital Employed:
ROCE is negative at -0.11 in 2025 (compared to an incomplete figure in 2024),
indicating that the company is not generating sufficient returns from its total
capital employed. This reflects inefficiency in using long-term funds and
aligns with the overall weak profitability position of the company.
