| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Mint Investments Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-Financial assets |
|
|
|
Current tax assets |
0.38 |
- |
|
Investment property |
14.09 |
14.32 |
|
Plant, property and equipment |
1.37 |
1.44 |
|
Right of use assets |
0.05 |
0.10 |
|
Other non financial assets |
0.26 |
0.37 |
|
Financial assets |
|
|
|
Cash and cash equivalent |
2.65 |
5.58 |
|
Bank and other balances |
0.01 |
0.01 |
|
Loans |
0.50 |
1.49 |
|
Investment |
1,885.86 |
1,741.88 |
|
Other financial assets |
0.57 |
1.13 |
|
Total assets |
1,905.74 |
1,766.32 |
|
Equity |
|
|
|
Equity share capital |
5.54 |
5.54 |
|
Other equity |
1,891.64 |
1,746.84 |
|
Financial liabilities |
|
|
|
Borrowings
|
0.25 |
0.34 |
|
Non financial liabilities |
|
|
|
Current tax liabilities |
- |
0.36 |
|
Deferred tax liabilities |
7.84 |
12.79 |
|
Provisions |
0.34 |
0.31 |
|
Other non financial liabilities |
0.12 |
0.14 |
|
Total equity and liabilities |
1,905.74 |
1,766.32 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
7.89 |
30.69 |
|
Other Income |
0.01 |
0.01 |
|
Total Income |
7.90 |
30.70 |
|
Expenses |
|
|
|
Finance costs |
0.02 |
0.02 |
|
Impairment on financial assets |
-0.01 |
0.01 |
|
Employee benefits expense |
0.87 |
0.79 |
|
Depreciation & amortization expense |
0.40 |
0.42 |
|
Other Expenses |
1.22 |
1.04 |
|
Total Expenses |
2.50 |
2.27 |
|
Profit before share of net profit from equity accounted investment and tax |
5.39 |
28.43 |
|
Share of profit from the equity accounted
investees |
52.45 |
33.31 |
|
Profit/(loss) before tax |
57.84 |
61.74 |
|
Current tax |
4.87 |
1.38 |
|
Deferred Tax |
-2.81 |
2.37 |
|
Tax expense for earlier years |
0.04 |
-0.02 |
|
Profit/ Loss for the period |
55.74 |
58.01 |
|
Other comprehensive income for the year |
|
|
|
Items that will not be classified to profit/loss |
|
|
|
Equity instruments designated through other
comprehensive income |
6.72 |
76.23 |
|
Remeasurement gain/(losses) of defined benefits |
0.01 |
-0.02 |
|
Income tax relating to items above |
-3.24 |
-9.42 |
|
Other comprehensive income from associates |
85.56 |
149.19 |
|
Total comprehensive income for the year |
144.80 |
273.99 |
|
Earning per share |
|
|
|
Basic |
100.62 |
104.71 |
|
Diluted |
100.62 |
104.71 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit/(loss) Before Tax |
57.84 |
61.74 |
|
Adjustment for -: |
|
|
|
Share of profit of equity accounted investees |
-52.45 |
-33.31 |
|
Depreciation and
amortisation expense |
0.40 |
0.42 |
|
Provisions for gratuity
|
0.01 |
-0.02 |
|
Fair value changes |
-5.12 |
-27.99 |
|
Profit on sale of motor
vehicle |
- |
-0.01 |
|
Finance costs |
0.02 |
0.02 |
|
Impairment on financial
assets |
-0.01 |
0.01 |
|
Security transaction
tax on OCI shares |
-0.40 |
-0.17 |
|
Adjustment for change in working capital |
|
|
|
(increase)/decrease in Other financial assets |
0.56 |
-1.05 |
|
(increase)/decrease in other non financial assets
|
0.11 |
-0.11 |
|
increase/(decrease) in other financial
liabilities |
-0.04 |
0.14 |
|
increase/(decrease) in other non financial
liabilities |
-0.02 |
0.12 |
|
increase/(decrease) in long term provisions |
0.03 |
0.06 |
|
Purchase of investment |
-379.01 |
-128.93 |
|
Sale of investment |
384.45 |
135.23 |
|
Repayment of loan received |
1.00 |
0.46 |
|
Loans given |
- |
-1.00 |
|
Share difference |
0.07 |
-0.05 |
|
Cashflow generated from operations |
7.44 |
5.53 |
|
Direct taxes paid |
-11.03 |
-3.37 |
|
Net Cash from/(used in) Operating Activities |
-3.59 |
2.16 |
|
Cash Flow from Investing Activities |
|
|
|
Dividend from associates |
0.77 |
0.77 |
|
Investment in art and painting |
-0.04 |
- |
|
Acquisition of PPE |
-0.01 |
-0.10 |
|
Sale proceeds from PPE |
- |
0.02 |
|
Net Cash from / (used in) Investing Activities |
0.72 |
0.69 |
|
Cash Flow from Financing Activities |
|
|
|
Payment of lease liability |
-0.06 |
-0.06 |
|
Net Cash from/(used in) Financing Activities |
-0.06 |
-0.06 |
|
Net Increase/decrease in Cash & cash
equivalents |
-2.93 |
2.78 |
|
Cash and cash equivalents at the beginning of the
year |
5.58 |
2.79 |
|
Cash and cash equivalents at the end of the year |
2.65 |
5.58 |
Summary of the Cash Flow Statement for the
years 2025 and 2024:
Cash Flow from
Operating Activities
For the year ending 31-03-2025, the company reported a
net profit before tax of ₹57.84 crores, slightly lower than ₹61.74 crores in
the previous year. Significant adjustments include a substantial share of loss
from equity accounted investees of ₹52.45 crores (₹33.31 crores in 2024) and a
fair value change of ₹5.12 crores. Depreciation and other non-cash adjustments
were minor. Movements in working capital were relatively neutral, though
investment-related cash flows had a material impact, with purchases of
investments at ₹379.01 crores offset by sales of ₹384.45 crores. Overall, the
company generated ₹7.44 crores from operations before taxes, but after paying
₹11.03 crores in direct taxes, the net cash used in operating activities turned
negative at ₹3.59 crores, compared to a positive ₹2.16 crores in the previous
year. This indicates higher tax outflows and investment activity impacted
liquidity despite operational profitability.
Cash Flow from
Investing Activities
Investing activities provided a small positive inflow of
₹0.72 crores in 2025, slightly higher than ₹0.69 crores in 2024. Dividend
income from associates remained stable at ₹0.77 crores. Capital expenditures
were minimal, with only ₹0.01 crores spent on property, plant, and equipment
(PPE), and a minor investment in art and painting of ₹0.04 crores. No
significant proceeds from PPE were recorded during the year. Overall, investing
activities had a marginal positive effect on cash, reflecting low capital
expenditure and steady dividend income.
Cash Flow from
Financing Activities
Financing activities were minimal, with only lease
liability payments of ₹0.06 crores, unchanged from the previous year. No other
financing inflows or outflows were recorded, indicating that the company
neither raised debt nor equity during this period. Net cash used in financing
activities remained at a negligible ₹0.06 crores.
Net
Increase/Decrease in Cash & Cash Equivalents
The combined effect of operating, investing, and
financing activities led to a net decrease in cash and cash equivalents of
₹2.93 crores in 2025, reversing the net increase of ₹2.78 crores in 2024.
Consequently, the cash balance at year-end decreased to ₹2.65 crores from ₹5.58
crores. This decline was primarily driven by negative cash flows from operations
due to higher taxes and investment activity, even though investing and
financing activities were largely neutral.
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Current ratio |
124.52 |
132.25 |
|
Debt equity ratio |
0.03 |
0.05 |
|
Return on equity |
0.01 |
0.09 |
|
Return on capital employed |
0.02 |
0.10 |
|
Return on investment |
0.01 |
0.09 |
Summary of Financial Ratios for the year 2025
and 2024.
Current Ratio
The current ratio decreased slightly from 132.25 in 2024
to 124.52 in 2025, indicating a marginal decline in short-term liquidity.
Despite the drop, the ratio remains extremely high, suggesting the company has
ample current assets to cover its current liabilities. This points to a very
strong liquidity position, though it may also indicate underutilized working
capital.
Debt Equity Ratio
The debt equity ratio improved from 0.05 in 2024 to 0.03
in 2025, reflecting a reduction in financial leverage. The company relies very
little on debt financing, which lowers financial risk but may also limit
opportunities for leveraging capital to enhance growth.
Return on Equity
ROE declined sharply from 0.09 in 2024 to 0.01 in 2025,
indicating a significant drop in profitability relative to shareholders’
equity. This suggests that the company’s net income growth has slowed
considerably despite maintaining equity levels, pointing to lower efficiency in
generating returns for investors.
Return on Capital
Employed
ROCE also fell from 0.10 in 2024 to 0.02 in 2025,
showing a substantial reduction in the efficiency with which the company is
using its capital to generate profits. This aligns with the decline in ROE and
reflects weaker operational performance or lower income from investments.
Return on Investment
ROI decreased from 0.09 in 2024 to 0.01 in 2025,
signaling that returns from the company’s investment portfolio have sharply
declined. This mirrors the lower profitability metrics and indicates that the
company is generating minimal returns relative to its investment base.
