| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| National Cereals Products limited |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Non- Current assets |
||
|
Property, Plant and Equipment |
0.50 |
0.13 |
|
Investments |
19.38 |
19.38 |
|
Others |
207.94 |
199.55 |
|
Deferred tax assets (net) |
132.83 |
132.83 |
|
Other non-current assets |
1.54 |
1.54 |
|
Current assets |
||
|
Cash and cash equivalents |
12.09 |
12.55 |
|
Other Bank balances |
181.30 |
195.53 |
|
Loans |
0.16 |
0.16 |
|
Others |
21.27 |
22.93 |
|
Current tax assets (net) |
2.27 |
2.67 |
|
Other current assets |
2.02 |
0.72 |
|
Total Assets |
581.30 |
587.99 |
|
Equity |
||
|
Equity Share Capital |
13.15 |
13.15 |
|
Reserves and surplus |
564.28 |
571.83 |
|
Non-current liabilities |
||
|
Provisions |
1.21 |
1.21 |
|
Current liabilities |
||
|
Trade payables |
1.06 |
0.85 |
|
Other current liabilities |
1.59 |
1.43 |
|
Provisions |
0.01 |
0.02 |
|
Total equity and liabilities |
581.30 |
587.99 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from operations |
- |
17.25 |
|
Other Income |
25.24 |
25.63 |
|
Total income |
25.24 |
42.88 |
|
Expenses |
|
|
|
Cost of materials consumed |
- |
16.80 |
|
Change in inventories of finished goods and
work-in-progress |
||
|
Employee benefit expense |
23.06 |
25.86 |
|
Finance costs |
0.02 |
0.02 |
|
Depreciation |
0.08 |
0.21 |
|
Other expenses |
8.88 |
11.16 |
|
Total expenses |
32.04 |
54.05 |
|
Loss Before Tax |
(6.80) |
(11.17) |
|
Current tax |
||
|
Deferred tax |
||
|
Loss for the year |
(6.80) |
(11.17) |
|
Total comprehensive loss for the year
|
(6.80) |
(11.17) |
|
Paid-up equity share capital |
13.15 |
13.15 |
|
Earnings per Share |
|
|
|
Basic & diluted |
(0.52) |
(0.85) |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Cash Flow From Operating Activities |
|
|
|
Profit /(Loss) before tax |
(6.80) |
(11.71) |
|
Adjustments for: |
||
|
Depreciation and amortization expenses |
0.08 |
0.22 |
|
Interest income classified as investing cash flows |
(21.78) |
(26) |
|
Operating Profit before Working Capital Changes |
(28.50) |
(36.45) |
|
Adjustments for: |
|
|
|
(Increase)/(Decrease) in other current financial assets |
1.66 |
(20.97) |
|
(Increase)/(Decrease) in other Non-current financial assets |
(8.84) |
(1.19) |
|
(Increase)/(Decrease) in trade receivables |
- |
11.19 |
|
(Increase)/(Decrease) in other current assets |
(1.30) |
2.55 |
|
(Increase)/(Decrease) in current tax assets (net) |
0.40 |
(0.33) |
|
(Increase)/(Decrease) in other current liabilities – provisions |
(0.01) |
0.02 |
|
(Increase)/(Decrease) in other current liabilities |
(0.61) |
(0.47) |
|
(Increase)/(Decrease) in other non – current liabilities - provisions |
0.50 |
0.50 |
|
(Increase)/(Decrease) in trade payable |
0.21 |
0.11 |
|
Cash generated from operations |
(36.48) |
(45.06) |
|
Income tax paid/(refund received) |
|
|
|
Net cash inflow/(outflow) from Operating Activities |
(55.12) |
|
|
Cash Flow From Investing Activities |
|
|
|
Interest received |
21.78 |
25.50 |
|
Net Cash inflow/(outflow) From Investing Activities |
21.78 |
25.50 |
|
Cash Flow From Financing Activities |
- |
- |
|
Net Cash inflow/(outflow) From Financing Activities |
- |
- |
|
Net increase/(Decrease) in Cash and Cash Equivalents |
(14.70) |
(19.56) |
|
Opening balance of cash and cash equivalents |
208.09 |
227.65 |
|
Closing balance of cash and cash equivalents |
193.39 |
208.09 |
Here is the Summary of Cash Flow Statement for the Year 2025 and 2024:
Operating Activities
In FY 2025, the company posted a pre-tax loss of ₹ 6.80 lakhs, an improvement
from ₹ 11.71 lakhs in FY 2024, but operations continued to consume cash.
Depreciation charges were minimal at ₹ 0.08 lakhs, and interest income of ₹
21.78 lakhs was excluded from operating results. Working capital changes had
mixed effects — lower current financial assets added cash, but higher
non-current financial assets and other current assets reduced it. Overall, net cash outflow from operations was
₹ 36.48 lakhs, compared to ₹ 45.06 lakhs in the prior year.
Investing Activities
The only inflow came from interest income of ₹ 21.78 lakhs, slightly down from
₹ 25.50 lakhs in FY 2024. The absence of other investment transactions
indicates no significant capital expenditure or divestments, with investment
income continuing to act as a partial offset to operating cash losses.
Financing Activities
There were no financing cash flows in either FY 2025 or FY 2024. This reflects
a conservative approach to debt and equity funding, but also means the company
did not raise external funds to support its cash needs despite negative
operating flows.
Cash Position
The year ended with a net cash decrease of ₹ 14.70 lakhs, compared to a ₹ 19.56
lakhs reduction in FY 2024. The closing cash balance stood at ₹ 193.39 lakhs,
providing a comfortable liquidity cushion for now.
