| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Maharashtra Knowledge Corporation Limited |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Non- Current assets |
||
|
Property, Plant and Equipment |
1,404.76 |
1,481.38 |
|
Capital work-in-progress |
- |
18.17 |
|
Intangible Assets |
440.21 |
125.21 |
|
Right of Use Assets |
1,699.37 |
1,896.65 |
|
Non-Current Investments |
30,843.86 |
26,010.17 |
|
Other Financial Assets |
19,370.60 |
20,176.77 |
|
Other Non-Current Assets |
887.71 |
26.79 |
|
Income Tax Assets (Net) |
1,137.23 |
521.82 |
|
Current assets |
||
|
Inventories |
394.73 |
466.90 |
|
Investments |
171.96 |
888.97 |
|
Trade receivables |
5,749.29 |
2,129.60 |
|
Cash and cash equivalents |
2,357.44 |
1,709.31 |
|
Bank balances other than above |
6,649.81 |
11,621.25 |
|
Other Financial Assets |
1,998.84 |
1,216.08 |
|
Other Current Assets |
406.02 |
406.15 |
|
Total Assets |
73,511.83 |
68,695.22 |
|
Equity |
||
|
Equity Share Capital |
808.02 |
808.02 |
|
Other Equity |
60,571.71 |
57,425.97 |
|
Non-current liabilities |
||
|
Lease Liabilities |
197.30 |
380.24 |
|
Provisions |
525.57 |
433.72 |
|
Deferred Tax Liabilities (Net) |
267.38 |
497.05 |
|
Other Non-Current Liabilities |
7.17 |
5.06 |
|
Current liabilities |
||
|
Lease liabilities |
241.26 |
206.26 |
|
Trade Payables: |
||
|
Total outstanding dues of Micro and
Small Enterprises |
382.08 |
130.18 |
|
Total Outstanding dues of creditors
other than Micro and Small Enterprises |
6,376.15 |
3,681.48 |
|
Other financial liabilities |
3,646.20 |
4,588.87 |
|
Other Current Liabilities |
398.51 |
460.56 |
|
Provisions |
90.48 |
77.82 |
|
Total equity and liabilities |
73,511.83 |
68,695.22 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from operations |
27,605.83 |
23,452.67 |
|
Other Income |
4,364.60 |
4,161.67 |
|
Total income |
31,970.43 |
27,614.34 |
|
Expenses |
|
|
|
Operating Expenses- on Courses and
Programs |
15,322.85 |
12,182.96 |
|
Purchases
of Stock -in -Trade |
1,835.15 |
1,783.44 |
|
Changes in
Inventories of Finished Goods, Stock -in-Trade and Work- in-Progress |
72.18 |
(53.38) |
|
Employee benefit expense |
3,647.90 |
3,834.28 |
|
Finance cost |
45.81 |
64.81 |
|
Depreciation
and amortization expense |
578.96 |
635.32 |
|
Other expenses
|
2,094.93 |
1,609.71 |
|
Total expenses |
23,597.78 |
20,057.14 |
|
Profit/(Loss) before exceptional
items and tax |
8,372.65 |
7,557.20 |
|
Exceptional items |
4,615.18 |
- |
|
Profit Before Tax |
3,757.47 |
7,557.20 |
|
Current tax |
815.00 |
1,710.00 |
|
Deferred tax |
(23.25) |
(2.66) |
|
Tax Adjustments for prior years |
52.75 |
(0.32) |
|
Profit/(Loss) for the Year before
share of profit/(loss) of Joint Ventures |
2,912.97 |
5,850.18 |
|
Add: Share in Profit/(Loss) of Joint
Venture (net of tax) |
291.55 |
410.23 |
|
Profit/(Loss) for the year |
3,204.52 |
6,260.41 |
|
Other Comprehensive Income,Net of taxes: |
|
|
|
Items that will not be reclassified
to profit or loss: |
|
|
|
Gains/(Loss) on Re-Measurements of
Post-Employment Defined Benefit Plans |
(88.80) |
(2.08) |
|
Gains/(Loss) Fair Valuation of
Investment in Equity Instrument of Other Companies |
31.35 |
144.51 |
|
Income tax relating to items that
will not be reclassified to profit or loss |
206.42 |
(26.95) |
|
Items that will be reclassified to
profit or loss: |
||
|
Exchange Differences on Translation
of Foreign Operations |
(6.20) |
(17.58) |
|
Add: Share in OCI Income/(Loss) of
Joint Ventures (net of tax) |
0.45 |
(0.70) |
|
Total Comprehensive Income for the
year |
3,347.74 |
6,357.61 |
|
Earnings per equity share (in Rs.) |
|
|
|
Basic & Diluted |
39.66 |
77.48 |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Cash Flow From Operating Activities |
|
|
|
Profit /
(Loss) before exceptional items and tax |
8,372.65 |
7,557.20 |
|
Adjustments for: |
|
|
|
Depreciation and amortisation expense |
578.97 |
635.31 |
|
Provision for Expected Credit Loss |
692.54 |
281.75 |
|
Bad Debts |
140.52 |
351.60 |
|
Realised and unrealised Loss/(Gain)
on Investment |
(1,389.69) |
(1085.03) |
|
Finance Cost on Lease Liability |
45.81 |
64.72 |
|
Dividend Income |
(144.00) |
(372.88) |
|
Interest Income on Fixed Deposits with Banks, Long Term Tax Free Bonds Zero Coupon Bond & Non-Convertible Debentures |
(2,531.51) |
(2,355.88) |
|
Misc. Written Back |
(152.24) |
(248.57) |
|
Interest on Security Deposit |
(10.72) |
(9.83) |
|
Loss/(Gain) on Sale of Fixed Assets |
(0.25) |
(37.34) |
|
Gain on lease modification |
(4.09) |
- |
|
Operating Profit before Working
Capital Changes |
5,597.99 |
4,781.05 |
|
Adjustment for changes in operating
assets (Increase)/Decrease: |
|
|
|
Inventories |
72.17 |
(53.38) |
|
Trade Receivable |
(4,452.75) |
967.88 |
|
Other Financial Assets Current |
(16.06) |
37.79 |
|
Other Current Assets |
0.17 |
(44.31) |
|
Other Non Current Assets |
(949.72) |
(4.41) |
|
Other Financial Assets Non-Current |
0.96 |
(9.90) |
|
Adjustment for changes in operating
liabilities Increase/(Decrease): |
|
|
|
Trade Payables |
2,946.56 |
143.25 |
|
Other Financial Liabilities Current |
(780.06) |
4,038.02 |
|
Other Current Liabilities |
(62.03) |
255.38 |
|
Provision Current |
12.66 |
5.83 |
|
Other Non Current Liabilities |
2.12 |
(11.18) |
|
Provision Non-Current |
91.85 |
40.78 |
|
Cash Generated from Operations |
2,463.86 |
10,146.80 |
|
Income tax paid |
(1,483.15) |
(1,821.76) |
|
Net Cash before exceptional item from
Operating Activities |
980.71 |
8,325.04 |
|
Exceptional Items |
(4,615.18) |
- |
|
Net Cash before exceptional item from
Operating Activities |
(3,634.47) |
8,325.04 |
|
Cash Flow From Investing Activities |
|
|
|
Acquisition of Property, plant and
equipment (Net) |
(123.40) |
(100.53) |
|
Acquisition of Other Intangible
assets (Net) |
(473.16) |
(68.12) |
|
Sale/(Purchase) of Investments (Net) |
(2,986.55) |
(4,792.93) |
|
Bank Deposits (Placed)/Matured - Net |
5,493.71 |
5,493.71 |
|
(Acquisition)/Disposal of liquid
mutual funds - Net |
393.62 |
1,019.41 |
|
Dividend Received from:- |
|
|
|
Joint Venture |
211.70 |
473.79 |
|
Liquid Funds |
120.34 |
349.01 |
|
Other Companies/Others |
23.65 |
23.87 |
|
Interest Received from :- |
|
|
|
Long-Term Tax-Free Bonds |
472.43 |
474.19 |
|
Fixed Deposits with Banks |
1,504.04 |
585.38 |
|
Non-Convertible Debentures |
42.00 |
50.80 |
|
Net Cash (Used in) / Generated from
Investing Activities |
4,678.38 |
(6,694.65) |
|
Cash Flow From Financing Activities |
|
|
|
Dividend paid |
(202.00) |
(161.60) |
|
Re-payment of Lease Liability |
(193.79) |
(206.59) |
|
Net Cash (Used in) / Generated from
Financing Activities |
(395.79) |
(368.19) |
|
Net Increase / (Decrease) in Cash
& Cash Equivalent |
648.13 |
1,262.20 |
|
Opening balance of cash and cash
equivalents |
1,709.31 |
447.11 |
|
Closing balance of cash and cash equivalents |
2,357.44 |
1,709.31 |
Here is a summary of
the Cash Flow Statement for the years 2025 and 2024
Cash Flow from Operating Activities
The company reported a
profit before tax and exceptional items of ₹8,372.65 lakhs in FY 2025, higher
than ₹7,557.20 lakhs in FY 2024. After adjusting for depreciation, provisions,
bad debts, interest income, dividend income, and other items, the operating
profit before changes in working capital stood at ₹5,597.99 lakhs in FY 2025,
compared to ₹4,781.05 lakhs in FY 2024.
Cash Flow from Investing Activities
Investment activities
in FY 2025 generated strong positive cash flow of ₹4,678.38 lakhs, a sharp
turnaround from the outflow of ₹6,694.65 lakhs in FY 2024. The inflow was
mainly driven by maturity of bank deposits and gains from disposal of liquid
mutual funds. The company also earned substantial interest income and dividends
during the year. However, there were outflows due to the acquisition of
property, plant, intangible assets, and new investments.
Cash Flow from Financing Activities
Financing activities
led to a net outflow of ₹395.79 lakhs in FY 2025, similar to ₹368.19 lakhs in
FY 2024. This was mainly on account of dividend payments and repayment of lease
liabilities.
Net Cash Flow and Closing Balance
Overall, despite
negative operating cash flow, the company ended FY 2025 with a net cash
increase of ₹648.13 lakhs, supported by strong inflows from investing
activities. The closing cash and cash equivalents rose to ₹2,357.44 lakhs as of
March 31, 2025, compared to ₹1,709.31 lakhs in the previous year.
|
Particular |
31-03-2025 |
31-03-2024 |
|
Current Ratio (in times) |
1.59 |
2.02 |
|
Net Profit Ratio (in percentage) |
9.11 |
21.19 |
|
Return on Equity Ratio (in
percentage) |
5.06 |
11.04 |
|
Return on Capital Employed (in
percentage) |
6.32 |
13.35 |
|
Inventory Turnover Ratio (in times) |
57.39 |
46.25 |
|
Trade Payables Turnover Ratio (in
Times) |
3.46 |
4.75 |
|
Trade Receivables Turnover Ratio (in
Times) |
3.42 |
3.90 |
|
Net Capital Turnover Ratio (in Times) |
3.48 |
3.17 |
Here is a summary of
the financial ratio for the years 2025 and 2024
Current Ratio
The current ratio has declined from 2.02 in 2024 to 1.59 in 2025. This means
that the company’s short-term liquidity position has weakened slightly, as it
now has a lower cushion of current assets to cover its current liabilities.
However, since the ratio is still above 1, the company can meet its short-term
obligations, though the safety margin has reduced.
Net Profit Ratio
The net profit ratio dropped significantly from 21.19% in 2024 to 9.11% in 2025.
This indicates a sharp fall in overall profitability. The company is earning
less profit from its revenues, possibly due to higher costs, lower margins, or
reduced efficiency in operations.
Return on Equity
(ROE)
ROE decreased from 11.04% in 2024 to 5.06% in 2025. This shows that
shareholders are getting a lower return on their invested capital compared to
the previous year. It reflects weaker profitability and a less effective use of
equity capital.
Return on Capital
Employed (ROCE)
ROCE has fallen from 13.35% in 2024 to 6.32% in 2025. This means the company is
using its overall capital (both debt and equity) less efficiently to generate
profits. Lower ROCE suggests reduced effectiveness in employing resources to
create earnings.
Inventory Turnover
Ratio
The inventory turnover improved from 46.25 times in 2024 to 57.39 times in 2025.
This is a very positive sign, as it shows the company is selling and replacing
its stock more quickly, leading to better inventory management and possibly
stronger sales.
Trade Payables
Turnover Ratio
This ratio has declined from 4.75 in 2024 to 3.46 in 2025. It suggests the
company is taking more time to pay its suppliers than before. While this can
help short-term cash flow, too much delay could strain relationships with
suppliers.
Trade Receivables
Turnover Ratio
The receivables turnover decreased slightly from 3.90 in 2024 to 3.42 in 2025.
This means the company is collecting money from its customers more slowly than
before, which could tie up cash in receivables and affect liquidity.
Net Capital Turnover
Ratio
The net capital turnover improved from 3.17 times in 2024 to 3.48 times in 2025.
This shows the company is generating more revenue per unit of capital employed,
which indicates better efficiency in using its working capital to drive sales.
