| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Maryada Commercial Enterprises and Investment Co Ltd |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Financial Assets |
|
|
|
Cash
and cash equivalents |
54 |
3,236 |
|
Investments |
1,14,854 |
1,08,454 |
|
Other
Financial Assets |
16 |
45 |
|
Non-Financial Assets |
|
|
|
Current
tax assets |
236 |
225 |
|
Property,
Plant and Equipment |
8 |
11 |
|
Other
non -financial assets |
1,269 |
978 |
|
Total Assets |
1,16,437 |
1,12,949 |
|
Financial Liabilities |
|
|
|
Borrowings |
4,424 |
5,500 |
|
Non-Financial Liabilities |
|
|
|
Deferred
tax liabilities (Net) |
3,242 |
3,055 |
|
Other
non-financial liabilities |
385 |
372 |
|
Equity |
|
|
|
Equity
Share Capital |
12,450 |
12,450 |
|
Other
Equity |
95,936 |
91,572 |
|
Total Liabilities and Equity |
1,16,437 |
1,12,949 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operation |
|
|
|
Interest
Income |
88 |
195 |
|
Dividend
Income |
2,294 |
2,052 |
|
Net
gain on fair value changes |
4,042 |
1,61,45 |
|
Total Income |
6,424 |
1,83,92 |
|
Expenses |
|
|
|
Finance
Costs |
456 |
567 |
|
Employee
benefit expense |
3,104 |
2,208 |
|
Depreciation
and amortisation expense |
3 |
12 |
|
Other
expenses |
583 |
686 |
|
Total Expense |
4,146 |
3,473 |
|
Profit before tax |
2,278 |
14,919 |
|
Deferred
tax |
2 |
- |
|
Profit for the period |
2,276 |
14,919 |
|
Other comprehensive income |
|
|
|
Fair
value changes in Equity Instruments |
742 |
5102 |
|
Tax
impact on above |
(187) |
(1,284) |
|
Total Comprehensive income for the period |
2,831 |
18,737 |
|
Paid-up
equity share capital (Rs. 10/- per share) |
12,450 |
12,450 |
|
Earnings per Share (EPS)- not anualised
(Rs.) |
|
|
|
Basic |
1.83 |
11.98 |
|
Diluted |
1.83 |
11.98 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Profit
before tax |
2,278 |
14,919 |
|
Interest
on Income Tax Refund |
(8) |
- |
|
Adjustments for: |
|
|
|
Depreciation |
3 |
12 |
|
Notional
interest on borrowings |
456 |
567 |
|
Net gain/
(loss) on financial instruments |
(4,042) |
(16,145) |
|
Cash generated from operation before working capital changes |
(1,313) |
(647) |
|
Working
capital changes |
|
|
|
Increase/
(decrease) in other financial assets |
29 |
11 |
|
Increase/
(decrease) in other non-financial assets |
(59) |
(66) |
|
(Increase)
/decrease in other non-financial liabilities |
13 |
76 |
|
Cash
Flows before OCI and Tax |
(1,330) |
(626) |
|
Income
tax paid |
(236) |
(225) |
|
Net cash flow from/ (used) in operating
activities |
(1,566) |
(1,465) |
|
Cash Flow from Investing Activities |
|
|
|
Purchase of Investments |
(4,116) |
(1,465) |
|
Sales of Investments |
2,500 |
- |
|
Net Cash Flow from/(used in) Investing Activities |
(1,616) |
(1,465) |
|
Net Change in Cash and Cash Equivalents |
(3,182) |
(2,315) |
|
Cash and Cash Equivalents at the beginning of the year |
3,236 |
5,551 |
|
Cash and Cash Equivalents at the end of the year |
54 |
3,236 |
The
business recorded a profit before tax of ₹2,278 thousand in 2025, a steep
decline from ₹14,919 thousand in 2024. Notable adjustments included a notional
interest expense of ₹456 thousand in 2025 and depreciation of ₹3 thousand,
while a significant negative adjustment of (₹4,042) thousand came from net
losses on financial instruments. These factors led to a negative cash position
even before working capital changes. Minor shifts in financial and
non-financial assets and liabilities resulted in a small impact. Overall, the net cash used in operating activities was (₹1,566) thousand in 2025,
compared to (₹1,465) thousand in 2024, indicating a continued strain on cash
generation from core operations.
Investment
purchases were (₹4,116) thousand in 2025, significantly higher than (₹1,465)
thousand in 2024. However, the business recovered ₹2,500 thousand through the
sale of investments in 2025, whereas no such inflow occurred in 2024. As a
result, the net cash
outflow from investing activities amounted to (₹1,616) thousand in 2025, slightly more than the
(₹1,465) thousand outflow in 2024. This reflects ongoing investment activity
with partial recovery.
The
company began 2025 with a cash
balance of ₹3,236 thousand, but due to negative operating and
investing cash flows, it ended the year with only ₹54 thousand. In comparison,
the previous year had started with ₹5,551 thousand and closed with ₹3,236
thousand. This sharp decline in available cash over two years highlights
weakening liquidity and reduced buffer for future obligations.
