| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Madhur Iron And Steel India Limited |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Non-Current Assets |
|
|
|
Property, Plant and
Equipment |
18.79 |
16.96 |
|
Capital
Work-in-Progress |
19.92 |
0.08 |
|
Right of Use Assets |
4.17 |
0.69 |
|
Intangible Assets |
0.13 |
0.04 |
|
Intangible Assets
under Development |
0.01 |
0.06 |
|
Other Financial Assets
-Non-Current |
11.57 |
6.64 |
|
Other Non-Current
Assets |
0.35 |
0.30 |
|
Current Assets |
|
|
|
Inventories |
172.73 |
150.00 |
|
Trade Receivables |
80.21 |
41.73 |
|
Cash and Cash
Equivalents |
0.22 |
0.70 |
|
Bank Balances other
than Cash and Cash Equivalents |
3.61 |
6.50 |
|
Other Financial Assets
-Current |
1.18 |
0.38 |
|
Other Current Assets |
21.34 |
12.17 |
|
Total Assets |
334.23 |
236.25 |
|
Equity |
|
|
|
Equity Share Capital |
29.78 |
14.89 |
|
Other Equity |
88.11 |
79.10 |
|
Non-Current Liabilities |
|
|
|
Borrowings -Non-Current |
8.65 |
3.11 |
|
Lease Liabilities -Non-Current |
0.45 |
0.27 |
|
Deferred Tax
Liabilities -Net |
0.29 |
0.31 |
|
Current Liabilities |
|
|
|
Borrowings -Current |
127.26 |
81.15 |
|
Trade Payables - Micro
& Small Enterprises |
3.15 |
17.82 |
|
Trade Payables -
Others |
65.89 |
34.91 |
|
Lease Liabilities -Current |
0.00 |
0.00 |
|
Other Financial
Liabilities -Current |
1.83 |
1.86 |
|
Other Current
Liabilities |
4.00 |
0.32 |
|
Provisions -Current |
0.03 |
0.00 |
|
Current Tax
Liabilities -Net |
4.78 |
2.49 |
|
Total Equity and Liabilities |
334.23 |
236.25 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Income |
|
|
|
Revenue from
Operations |
444.02 |
339.56 |
|
Other Income |
0.95 |
1.10 |
|
Total Income |
444.97 |
340.67 |
|
Expenses |
|
|
|
Cost of Materials
Consumed |
211.97 |
193.57 |
|
Purchases of
Stock-in-Trade |
181.61 |
135.58 |
|
Changes in Inventories
of Finished Goods and Work-in-Progress |
-31.98 |
-44.36 |
|
Employee Benefits
Expense |
6.70 |
2.94 |
|
Finance Costs |
18.47 |
12.22 |
|
Depreciation and
Amortisation Expense |
2.21 |
1.79 |
|
Other Expenses |
23.59 |
14.13 |
|
Total Expenses |
412.58 |
315.87 |
|
Profit before Tax before Exceptional Item |
32.39 |
24.80 |
|
Exceptional Item |
- |
- |
|
Profit before Tax |
32.39 |
24.80 |
|
Current Tax |
8.54 |
6.64 |
|
Deferred Tax |
-0.03 |
0.03 |
|
Profit for the Year |
23.88 |
18.12 |
|
Remeasurement of
Defined Benefit Plans |
0.04 |
0.00 |
|
Income Tax Expense/-Benefit
on Items not Reclassified to P&L |
0.01 |
0.00 |
|
Total Other Comprehensive Income -Net of Tax |
0.03 |
0.00 |
|
Total Comprehensive Income for the Year |
23.90 |
18.12 |
|
Earnings per Equity
Share of Rs.10 each - Basic/Diluted -Rs. |
8.02 |
6.71 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Cash flow from Operating Activities |
|
|
|
Net Profit before Tax |
32.39 |
24.80 |
|
Depreciation and
Amortisation Expense |
2.21 |
1.79 |
|
Profit on Sale of
Property, Plant and Equipment |
- |
-0.04 |
|
Provision for Employee
Benefits |
0.09 |
0.06 |
|
Interest Received |
-0.95 |
-1.06 |
|
Provision for Expected
Credit Losses |
0.14 |
0.32 |
|
Interest Expenses |
18.47 |
12.22 |
|
Operating Profit before Working Capital Changes |
52.35 |
38.09 |
|
Decrease/-Increase in
Other Financial Assets |
-1.13 |
-0.31 |
|
Decrease/-Increase in
Trade Receivables |
-38.62 |
-40.24 |
|
Decrease/-Increase in
Other Current Assets |
-9.17 |
-6.39 |
|
Decrease/-Increase in
Inventories |
-22.73 |
-55.80 |
|
Decrease/-Increase in
Other Financial Assets -Non-Current |
0.07 |
-0.27 |
|
-Decrease/Increase in
Trade Payables |
16.31 |
31.27 |
|
-Decrease/Increase in
Other Financial Liabilities |
-0.04 |
0.73 |
|
-Decrease/Increase in
Other Current Liabilities |
3.68 |
-1.07 |
|
-Decrease/Increase in
Provisions |
-1.97 |
0.11 |
|
Cash Used in Operating Activities |
-1.25 |
-33.88 |
|
Direct Taxes Paid -net |
-4.37 |
-6.69 |
|
Net Cash flow from Operating Activities |
-5.62 |
-40.58 |
|
Cash flow from Investing Activities |
|
|
|
Purchase of PPE and
Intangible Assets, Capital Work in Progress |
-27.26 |
-5.19 |
|
Proceeds from Sale of
Property, Plant and Equipment |
- |
0.10 |
|
Net Changes in Margin
Money Accounts |
-1.71 |
-2.09 |
|
Interest Received |
0.95 |
1.06 |
|
Net Cash flow from Investing Activities |
-28.02 |
-6.11 |
|
Cash flow from Financing Activities |
|
|
|
Increase in Borrowings
-Net |
51.64 |
26.51 |
|
Principal Payment of
Lease Liabilities |
0.00 |
0.00 |
|
Receipt from Issue of
Shares |
- |
33.10 |
|
Interest Paid |
-18.47 |
-12.22 |
|
Net Cash flow from Financing Activities |
33.16 |
47.38 |
|
Net Increase/-Decrease in Cash and Cash Equivalents |
-0.48 |
0.70 |
|
Cash and Cash
Equivalents at the Beginning of the Year |
0.70 |
0.00 |
|
Cash and Cash Equivalents at the End of the Year |
0.22 |
0.70 |
|
Balances with Banks in
Current Accounts |
0.11 |
0.50 |
|
Cash on Hand |
0.11 |
0.20 |
Summary
of the Cash Flow Statement for the years 2026 and 2025:
Cash Flow from
Operating Activities
Net cash used in operating activities declined
significantly to Rs. 5.62 crore in FY 2026, compared with Rs. 40.58 crore in FY
2025. Operating profit before working capital changes increased from Rs. 38.09
crore to Rs. 52.35 crore, supported by higher profit and interest expenses.
However, substantial cash was absorbed by increases in trade receivables,
inventories and other current assets. The improvement was mainly due to a lower
increase in inventories and higher trade payables compared with the previous
year. After direct taxes of Rs. 4.37 crore, operating cash flow remained
negative but showed considerable year-on-year improvement.
Cash Flow from
Investing Activities
Net cash used in investing activities increased
substantially to Rs. 28.02 crore in FY 2026, compared with Rs. 6.11 crore in FY
2025. The major reason was significantly higher capital expenditure, with Rs.
27.26 crore invested in property, plant and equipment, intangible assets and
capital work-in-progress, compared with Rs. 5.19 crore in the previous year.
The company also deployed Rs. 1.71 crore in margin money accounts. These
outflows were partially offset by Rs. 0.95 crore of interest received. Overall,
the investing cash flow reflects a significant increase in capital deployment
during FY 2026.
Cash Flow from
Financing Activities
Net cash generated from financing activities stood at
Rs. 33.16 crore in FY 2026, compared with Rs. 47.38 crore in FY 2025. The
company raised Rs. 51.64 crore through net borrowings, substantially higher
than Rs. 26.51 crore in FY 2025. However, financing inflows were partly offset
by Rs. 18.47 crore of interest payments. In FY 2025, the company additionally
received Rs. 33.10 crore from issue of shares, which contributed significantly
to the higher financing cash flow that year. Overall, FY 2026 financing cash
flow remained positive, but the company continued to rely considerably on
borrowings to fund its operations and investments.
Net Cash Position
The company reported a net decrease of Rs. 0.48 crore in
cash and cash equivalents during FY 2026, compared with a net increase of Rs.
0.70 crore in FY 2025. Cash and cash equivalents declined from Rs. 0.70 crore
at the beginning of FY 2026 to Rs. 0.22 crore at year-end. The decline was
primarily due to negative operating and investing cash flows, which were only
partly offset by positive financing cash flows. At year-end, the company held
Rs. 0.11 crore in bank current accounts and Rs. 0.11 crore as cash on hand,
indicating a relatively limited immediate cash cushion.
