| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Namaste Exports Limited |
Namaste Exports Limited Standalone Balance Sheet (Rs. In Lakhs)
|
Particular |
31-03-2024 |
31-03-2023 |
|
Non- Current assets |
||
|
Property, Plant and Equipment |
677.43 |
282.72 |
|
Assets held for sale - land |
- |
381.78 |
|
Investments |
78.77 |
17.43 |
|
Other financial assets |
4.89 |
11.50 |
|
Other non-current assets |
183.77 |
183.77 |
|
Current assets |
||
|
Inventories |
91.39 |
378.83 |
|
Trade receivables |
174.73 |
25.43 |
|
Cash and cash equivalents |
379.97 |
521.18 |
|
Bank balances other than above |
2153.90 |
50.12 |
|
Loans & advance |
- |
37.44 |
|
Other financial assets |
204.98 |
7.61 |
|
Current tax assets |
57.89 |
6.32 |
|
Other current assets |
137.97 |
217.83 |
|
Total Assets |
4,145.68 |
2,121.97 |
|
Equity |
||
|
Equity Share Capital |
1372.91 |
1372.91 |
|
Other Equity |
2029.20 |
(866.19) |
|
Non-current liabilities |
||
|
Borrowings |
6.37 |
- |
|
Provisions |
- |
114.23 |
|
Current liabilities |
||
|
Borrowings |
4.55 |
471.17 |
|
Total outstanding dues of micro and small enterprises |
1.79 |
223.23 |
|
Total outstanding dues other than above |
350.21 |
203.59 |
|
Other financial liabilities |
244.79 |
298.70 |
|
Provision |
114.70 |
52.10 |
|
Other current liabilities |
21.17 |
252.23 |
|
Total equity and liabilities |
4145.68 |
2121.97 |
|
Particulars |
31-03-2024 |
31-03-2023 |
|
Income |
|
|
|
Other Income |
30.74 |
3.17 |
|
Total income |
30.74 |
3.17 |
|
Profit/(Loss) Before exceptional items and tax |
30.74 |
3.14 |
|
Exceptional items-profit on sale/discard of property, plant and
equipment’s |
3811.00 |
547.09 |
|
Profit/(Loss) before tax |
3841.74 |
550.26 |
|
Tax expenses |
375.00 |
- |
|
Profit/(Loss) for the year from continuing operations |
3466.74 |
550.26 |
|
Profit/(Loss) for the year from discounting operations |
(545.80) |
(522.94) |
|
Profit/(Loss) for the period |
2920.95 |
27.32 |
|
Re-measurement loss on defined benefit plan |
(38.25) |
6.28 |
|
Re-measurement of investment |
12.70 |
(1.75) |
|
Other comprehensive income |
(25.55) |
4.53 |
|
Total comprehensive income |
2895.40 |
4.53 |
|
Particular |
31-03-2024 |
31-03-2023 |
|
Cash Flow From Operating Activities |
|
|
|
Profit Before Tax From Continuing Operations |
3841.74 |
550.26 |
|
Profit Before Tax From Discontinuing Operations |
(545.80) |
(522.94) |
|
Adjustments for: |
|
|
|
Depreciation (net) |
17.73 |
14.93 |
|
Dividend income |
(0.44) |
(0.27) |
|
Interest income |
(30.30) |
(2.78) |
|
Interest expenditure |
41.61 |
49.38 |
|
Loss/(gain) on discard/sale of fixed assets |
(3811.00) |
(547.09) |
|
Operating Profit/ (Loss) before Working Capital Changes |
(486.46) |
(456.51) |
|
Adjustments for: |
|
|
|
(DeCrease)/InCrease in inventories |
287.44 |
221.15 |
|
(DeCrease)/InCrease in trade receivables |
(149.29) |
187.68 |
|
(DeCrease)/InCrease in other assets |
(59.25) |
262.51 |
|
(DeCrease)/InCrease in trade payables |
(113.06) |
(395.40) |
|
(DeCrease)/InCrease in other liabilities |
(284.97) |
(99.33) |
|
(DeCrease)/InCrease in provision |
(51.64) |
10.27 |
|
Cash generated from operations |
(857.24) |
(271.63) |
|
Income Taxes Paid (net) |
- |
4.03 |
|
Net Cash flow from Operating Activities |
(857.24) |
(275.66) |
|
Cash Flow From Investing Activities |
|
|
|
Purchase of fixed assets |
(418.37) |
(44.19) |
|
Proceeds from sales of fixed assets |
4198.72 |
595.60 |
|
Investment in shares |
(48.65) |
(0.35) |
|
InCrease in term deposits |
(2103.77) |
(152.90) |
|
Dividend income |
0.44 |
0.27 |
|
Interest received |
16.10 |
2.08 |
|
Less: income tax paid |
426.57 |
- |
|
Net Cash Used in Investing Activities |
1217.90 |
400.51 |
|
Cash Flow From Financing Activities |
|
|
|
InCrease in long term borrowings |
8.83 |
(71.12) |
|
Interest
& financial charges |
(41.61) |
(49.38) |
|
Net Cash Used in Financing Activities |
(32.78) |
(120.50) |
|
Net InCrease/(DeCrease)in Cash and Cash Equivalents |
327.88 |
4.35 |
|
Opening balance of cash and cash equivalents |
50.01 |
45.66 |
|
Closing balance of cash and cash
equivalents |
377.89 |
50.01 |
Here is a summary of the Cash Flow
Statement for the years 2024 and 2023:
Cash Flow from Operating Activities
The
company reported a negative operating cash flow of ₹857.24 Lakhs in 2025
(compared to a negative ₹275.66 Lakhs in 2024). This means that the business
operations themselves are not generating sufficient cash. The main reasons
were:
Cash Flow from Investing Activities
2024.
Investing activities generated a positive inflow of ₹1,217.90 Lakhs in 2025,
higher than ₹400.51 Lakhs in The major driver was the large proceeds from
sale of fixed assets (₹4,198.7Lakhs), which offset outflows from new asset
purchases and higher term deposits. This suggests the company raised
significant cash by selling assets, though it also locked funds in deposits.
While positive, this inflow may not be sustainable since it depends on asset
sales rather than recurring investments.
Cash Flow from Financing Activities
Financing
activities saw a small net outflow of ₹32.78 Lakhs in 2025, compared to
a larger outflow of ₹120.50 Lakhs in 2024. The reduction came from lower
repayment obligations and a slight in Lakhs ease in borrowings, though interest
payments continued. This indicates a relatively stable financing position with
minimal impact on overall cash movement.
|
Particular |
31-03-2024 |
31-03-2023 |
|
Current Ratio (in times) |
4.324 |
0.85 |
|
Debt Equity Ratio (in times) |
0.01 |
0.92 |
|
Debt Service Coverage Ratio (in times) |
79.21 |
(0.47) |
|
Return on Equity Ratio (in %) |
171.7% |
0.07% |
|
Inventory Turnover Ratio (in times) |
26.9 |
2.96 |
|
Trade Receivables Turnover Ratio (in times) |
22.76 |
17.57 |
|
Trade Payable Turnover Ratio (in times) |
3.49 |
1.73 |
|
Net Capital Turnover Ratio (in times) |
1.87 |
(5.45) |
|
Net Profit Ratio |
1.59 |
0.02 |
|
Return on Capital Employed (%) |
0.97 |
0.18 |
|
Return on Investment |
0% |
0.02% |
Here is a summary of the financial
ratios for the years 2024 and 2023
Current Ratio
In 2024, the current ratio is 4.32,
compared to 0.85
in 2023. This means the company has built up a much stronger short-term
liquidity position. Where in 2023 it was struggling to cover short-term
obligations, in 2024 it has more than enough current assets to pay off what it
owes in the near term.
Debt-Equity Ratio
The debt-equity ratio fell from 0.92
in 2023 to just 0.01 in 2024. This shows the company has almost
no debt compared to its equity base now. In 2023, it was still carrying a
meaningful level of debt, but by 2024, that dependence nearly disappeared.
Debt Service Coverage Ratio (DSCR)
The DSCR moved from a negative –0.47
in 2023 to a very high 79.21 in 2024. A
negative ratio earlier showed that earnings were not enough to service debt,
while the 2024 figure indicates a huge improvement — earnings are more than
sufficient to cover debt obligations.
Return on Equity (ROE)
ROE jumped from 0.07%
in 2023 to 171.7% in 2024. This
suggests that shareholders earned an exceptionally high return in 2024 compared
to almost nothing in the previous year.
Inventory Turnover Ratio
The ratio increased from 2.96
times in 2023 to 26.9 times in 2024.
This means inventory was sold and replaced much faster in 2024, reflecting much
higher efficiency in managing stock compared to the previous year.
Trade Receivables Turnover Ratio
The receivables turnover improved
from 17.57
in 2023 to 22.76 in 2024. This
shows the company collected payments from customers faster in 2024, reducing
the risk of cash being tied up in receivables.
Trade Payables Turnover Ratio
This rose from 1.73
in 2023 to 3.49 in 2024. It
indicates the company is paying its suppliers more quickly than before. While
this improves supplier relations, it could also mean less credit is being used.
Net Capital Turnover Ratio
The ratio went from a negative –5.45
in 2023 to 1.87 in 2024. A
negative ratio earlier reflected poor use of working capital, while the
positive figure in 2024 suggests the company is now generating revenue
efficiently from its net working capital.
Net Profit Ratio
The net profit ratio improved from 0.02
in 2023 to 1.59 in 2024. This
indicates that profitability has risen significantly, with the company now
earning a healthier share of profit from its revenues.
Return on Capital Employed (ROCE)
ROCE increased from 0.18%
in 2023 to 0.97% in 2024. Though
still under 1%, this is an improvement, showing better returns from the capital
employed in the business.
Return on Investment (ROI)
ROI decreased slightly from 0.02%
in 2023 to 0% in 2024. This
indicates that investments made in 2024 did not generate measurable returns,
unlike the very small positive return recorded in the prior year.
