| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Metropolitan Stock Exchange Of India Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-Current Assets |
|
|
|
Property, Plant and Equipment |
277 |
445 |
|
Right of use assets |
844 |
110 |
|
Intangible Assets |
593 |
708 |
|
Intangible assets under development |
3,021 |
32 |
|
Investments |
4,098 |
84 |
|
Non current bank balance |
1,490 |
506 |
|
Other Financial Assets |
87 |
104 |
|
Income tax assets (net) |
426 |
338 |
|
Other non-current assets |
7,696 |
6,434 |
|
Current Assets |
|
|
|
Investments |
13,142 |
4,867 |
|
Trade receivables |
85 |
261 |
|
Cash and cash equivalents |
4,750 |
1,371 |
|
Bank balance other than above |
4,825 |
105 |
|
Other financial assets |
2,564 |
9,045 |
|
Income tax assets (net) |
101 |
124 |
|
Other current assets |
386 |
384 |
|
Total Assets |
44,385 |
24,918 |
|
Equity |
|
|
|
Equity Share Capital |
59,952 |
48,052 |
|
Other Equity |
-20,283 |
-28,773 |
|
Non-Current Liabilities |
|
|
|
Lease Liabilities |
708 |
- |
|
Other Financial Liabilities |
2,296 |
2,419 |
|
Provisions |
7 |
17 |
|
Current Liabilities |
|
|
|
Trade Payables |
|
|
|
Total outstanding dues of micro & small enterprises |
3 |
3 |
|
Total outstanding dues to Creditors Other than above |
80 |
256 |
|
Lease Liabilities |
116 |
142 |
|
Other Financial Liabilities |
1,028 |
1,964 |
|
Other Current Liabilities |
472 |
833 |
|
Provisions |
6 |
5 |
|
Total Liabilities and Equity |
44,385 |
24,918 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
431 |
736 |
|
Other Income |
1,307 |
1,369 |
|
Total Income |
1,738 |
2,105 |
|
Expenses |
|
|
|
Operating expenses |
2,140 |
2,898 |
|
Employee benefit Expense |
1,538 |
1,657 |
|
Depreciation and Amortization expenses |
510 |
606 |
|
Advertisement & business promotion expense |
145 |
487 |
|
Administration and Other expenses |
864 |
1,118 |
|
Finance Costs |
26 |
98 |
|
Total Expenses |
5,223 |
6,864 |
|
Profit/(Loss) before Tax |
-3,485 |
-4,759 |
|
Current Tax |
- |
63 |
|
Earlier year tax |
-63 |
52 |
|
Profit/(Loss) After Tax for the Year |
-3,422 |
-4,874 |
|
Other Comprehensive Income |
|
|
|
Items that will not be reclassified to Profit or loss |
11 |
12 |
|
Other Comprehensive Income |
11 |
12 |
|
Total Comprehensive Income for the period |
-3,411 |
-4,862 |
|
Paid Up Capital |
59,952 |
48,052 |
|
Other Equity |
-20,283 |
-28,773 |
|
Earnings per Equity Share |
|
|
|
Basic |
-0.06 |
-0.10 |
|
Diluted |
-0.06 |
-0.10 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit / (Loss) before tax as per Statement of Profit and Loss |
-3,485 |
-4,759 |
|
Adjustment for: |
|
|
|
Depreciation and Amortization |
356 |
428 |
|
Depreciation On Right to Use Assets |
154 |
178 |
|
Property, plant and equipment / CWIP written off / provided for |
3 |
21 |
|
Net fair value gain/loss on financial assets measured at fair value through profit and loss |
-48 |
3 |
|
Exchange Rate fluctuation |
1 |
- |
|
Interest income from financial assets at amortised cost |
-1,123 |
-1,238 |
|
Discount income on bonds |
-15 |
-3 |
|
Interest on IT Refund |
-6 |
-56 |
|
Finance Costs - ROU Asset (net) & Write off Income |
22 |
15 |
|
Interest Cost |
4 |
83 |
|
Profit on sale of Property, plant and equipment (net) |
-2 |
-27 |
|
Expected credit loss on trade receivables |
20 |
261 |
|
Bad Debts |
1 |
- |
|
Net (gain) / loss on sale of investments |
-45 |
-37 |
|
Sundry balances written back |
-62 |
-1 |
|
Re-measurement of Employee Benefit |
11 |
12 |
|
Operating Profit/(Loss) before Working Capital Changes |
-4,214 |
-5,120 |
|
Changes in Working Capital: |
|
|
|
Decrease/ (increase) in trade receivable |
216 |
-391 |
|
Decrease/ (increase) in financial & other assets |
-1,249 |
-315 |
|
Increase / (decrease) in trade payables |
-176 |
167 |
|
Increase / (decrease) in financial & other liabilities |
-1,424 |
-162 |
|
Increase / (decrease) in provision |
-2 |
-31 |
|
Cash generated from/(used in) operations |
-6,849 |
-5,852 |
|
Less:( Taxes paid) / refund received |
5 |
175 |
|
Net Cash Used in Operating Activates |
-6,844 |
-5,677 |
|
Cash Flow from Investing Activities |
|
|
|
Payment for Purchase of Property, plant and equipment |
-3,064 |
-154 |
|
Payment for purchase of investments |
-11,911 |
-3,552 |
|
Proceeds from sale of investments |
6,178 |
3,757 |
|
Payment for investments in Fixed deposit placed with banks |
-14,014 |
-9,383 |
|
Proceeds from Fixed deposits placed with banks |
14,686 |
8,733 |
|
Payment for investments in Corporate Fixed Deposits |
-7,060 |
-4,781 |
|
Proceeds from Corporate Fixed Deposits |
4,567 |
3,721 |
|
Payment for Investment in Corporate Bonds |
-6,288 |
-368 |
|
Proceeds from Corporate Bonds |
2,238 |
1,778 |
|
Profit on sale of investments (net) |
93 |
34 |
|
Interest received (net of accrued interest) |
1,230 |
1,154 |
|
Net Cash Used in Investing Activities |
-13,345 |
939 |
|
Cash Flow from Financing Activities |
|
|
|
Payment of Lease Liability |
-228 |
-231 |
|
Issue of Equity Share Capital |
23,800 |
- |
|
Interest Payment |
-4 |
- |
|
Net Cash Used in Financing Activities |
23,568 |
-231 |
|
Net Increase in cash & Cash Equivalents |
3,379 |
-4,969 |
|
Cash & Cash equivalents at the beginning of the Year |
1,371 |
6,340 |
|
Cash & Cash equivalents at the end of the Period |
4,750 |
1,371 |
Here is a summary of the Cash Flow
Statement for the years 2025 and 2024:
Cash Flow from
Operating Activities
The company reported
a net
loss before tax of ₹-3,485 lakhs in FY25 and ₹-4,759 lakhs in
FY24, indicating continued losses, though the loss narrowed slightly in FY25.
To reconcile the
loss to actual cash generated or used in operations, several adjustments
for non-cash and non-operating items were made:
Depreciation
and amortization totaled ₹510 lakhs in FY25 and ₹606 lakhs
in FY24 (including depreciation on right-to-use assets).
Adjustments also
included fair value changes (net gain of ₹48 lakhs in FY25), interest income
(₹-1,123 lakhs), bad debts, expected credit losses, and other minor items like
interest on IT refunds and sundry balances written back.
The cumulative
effect of these adjustments brought the Operating Loss before Working Capital
Changes to ₹-4,214 lakhs in FY25 and ₹-5,120 lakhs in FY24.
Next, changes in working
capital had a negative impact:
Trade receivables
decreased slightly by ₹216 lakhs in FY25 (a positive sign), but increases in financial
& other assets and decreases in payables and
liabilities led to further outflows.
After factoring all
changes, cash
used in operations was ₹-6,849 lakhs in FY25 and ₹-5,852 lakhs
in FY24.
After adjusting for
minor tax refunds (₹5 lakhs in FY25), the net cash used in
operating activities amounted to ₹-6,844 lakhs in FY25,
compared to ₹-5,677 lakhs in FY24 — indicating a deterioration in cash flow
from operations.
Cash Flow from
Investing Activities
This section shows
the company’s investments in assets, securities, and other instruments:
The company made
significant outflows for:
Purchase
of property, plant, and equipment (₹-3,064 lakhs in
FY25 vs. ₹-154 lakhs in FY24),
Investments
in financial instruments such as mutual funds, corporate FDs, and
bonds.
However, the company
also realized inflows through:
Proceeds from sale
of investments (₹6,178 lakhs in FY25),
Maturity of fixed
deposits and corporate FDs (₹14,686 lakhs and ₹4,567 lakhs,
respectively),
Interest received of
₹1,230 lakhs.
Despite these
inflows, the company had a net cash outflow from investing
activities of ₹-13,345 lakhs in FY25, compared to a small net
inflow of ₹939 lakhs in FY24. The negative swing indicates
higher capital allocation into long-term investments and assets.
Cash Flow from
Financing Activities
The financing
section paints a more positive picture for FY25:
The company raised ₹23,800
lakhs from the issue of equity share capital,
a major cash inflow.
Lease liability
payments amounted to ₹-228 lakhs, and interest outflows were negligible (₹-4
lakhs).
As a result, the
company had a net cash inflow from financing activities
of ₹23,568 lakhs in FY25, compared to an outflow of ₹-231 lakhs in FY24. The
equity infusion was key in reversing the negative trend and provided liquidity
to support the company’s operations and investments.
Net Change in
Cash Position
The net
increase in cash and cash equivalents in FY25 was ₹3,379 lakhs,
compared to a decrease of ₹-4,969 lakhs in FY24.
Cash at the
beginning of FY25 was ₹1,371 lakhs, and it rose to ₹4,750 lakhs by year-end.
