| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| National E Repository Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-Current
Assets |
|
|
|
Property,
Plant & Equipment |
32.83 |
29.73 |
|
Intangible
assets |
66.61 |
211.57 |
|
Intangible
assets under development |
77.68 |
46.99 |
|
Goodwill |
1,187.69 |
1,187.69 |
|
Non
Current bank balances |
1,121.00 |
943.00 |
|
Others |
89.75 |
51.82 |
|
Income
tax assets |
57.01 |
82.37 |
|
Deferred
tax assets |
1,110.43 |
979.15 |
|
Other
non-current assets |
4.59 |
4.42 |
|
Current
Assets |
|
|
|
Trade
Receivables |
197.79 |
184.72 |
|
Cash
and cash equivalents |
109.40 |
188.39 |
|
Bank
balances other than cash & cash equivalents |
1,587.00 |
2,132.09 |
|
Others |
106.02 |
97.64 |
|
Other
current assets |
48.03 |
40.02 |
|
Total
Assets |
5,803.83 |
6,179.60 |
|
Equity |
|
|
|
Equity
share capital |
8,100.00 |
8,100.00 |
|
Other
equity |
-3,489.56 |
-3,074.95 |
|
Non-current
liabilities |
|
|
|
Provisions |
85.71 |
60.45 |
|
Current
liabilities |
|
|
|
Trade
payables |
|
|
|
Total
outstanding dues of micro & small enterprises |
38.86 |
22.93 |
|
Total
outstanding dues of creditors other than above |
62.94 |
31.98 |
|
Deposit
from repositories participants |
815.86 |
860.23 |
|
Others |
31.62 |
35.11 |
|
Other
current liabilities |
31.29 |
22.01 |
|
Provisions |
127.11 |
121.84 |
|
Total
equity and liabilities |
5,803.83 |
6,179.60 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue
from operations |
965.42 |
858.19 |
|
Other
income |
235.15 |
231.87 |
|
Total
income |
1200.57 |
1090.06 |
|
Expenses |
|
|
|
Employee
benefit expense |
954.12 |
888.92 |
|
Technology
Expenses |
272.11 |
216.57 |
|
Depreciation
and amortisation |
213.64 |
401.21 |
|
Other
expenses |
292.67 |
256.35 |
|
Total
expenses |
1732.54 |
1763.05 |
|
Profit
before tax |
-531.99 |
672.99 |
|
Deferred
tax |
-133.77 |
-171.62 |
|
Total
profit (loss) After Tax |
-398.21 |
-501.37 |
|
Other
Comprehensive Income |
|
|
|
Items
that will not be reclassified to profit or loss: |
|
|
|
Remeasurement
of defined benefit plans |
-21.89 |
-12.65 |
|
Income
tax on above |
5.51 |
3.18 |
|
Other
comprehensive income |
-16.38 |
-9.47 |
|
Total
comprehensive income |
-414.59 |
-510.84 |
|
Earnings
Per Share (EPS) |
|
|
|
Basic |
-0.49 |
-0.62 |
|
Diluted |
-0.49 |
-0.62 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash
flows from operating activities |
|
|
|
Profit/(Loss)
Before tax |
-531.99 |
672.99 |
|
Adjustments
for: |
|
|
|
Depreciation
and Amortisation |
213.64 |
491.21 |
|
Interests
Expenses (MSME) |
-0.15 |
0.16 |
|
Excess
provision written back for bad & doubtful debts |
-0.35 |
- |
|
Provisions
for doubtful debts |
- |
0.4 |
|
Interest
Income |
-219.02 |
-221.4 |
|
Operating
cash flow before changes in assets and liabilities |
-538.65 |
-492.53 |
|
Adjustments
for: |
|
|
|
Decrease/(Increase)
in Trade receivables |
-12.72 |
-37.78 |
|
Decrease/(Increase)
in Other financial & Non-financial assets |
-8.58 |
-13.98 |
|
Decrease/(Increase)
in Trade payables and provisions |
64.8 |
11.23 |
|
Decrease/(Increase)
in Deposits from Repository Participants |
-44.37 |
-18.75 |
|
Cash
generated from Operations |
-529.54 |
-551.8 |
|
Income
tax (paid)/received |
26.37 |
64.55 |
|
Net
Cash inflow from Operating Activities |
-614.17 |
-487.25 |
|
Cash
flows from Investing activities |
|
|
|
Purchase
of tangible and intangible PPE including CWIP |
-75.13 |
-18.15 |
|
Intangible
assets under development |
-30.69 |
-14.69 |
|
Investments
in fixed deposits |
367.09 |
436.14 |
|
Interest
Income |
173.91 |
237.59 |
|
Net
cash flows from Investing Activities |
435.18 |
640.86 |
|
Net
increase (decrease) in cash and cash equivalents before effect of exchange
rate changes |
-78.59 |
153.61 |
|
Net
increase (decrease) in cash and cash equivalents |
188.39 |
34.78 |
|
Cash
and cash equivalents at end of period |
109.4 |
188.39 |
Summary of the Cash Flow Statement for the
years 2025 and 2024:
Cash Flow from
Operating Activities
The company’s core
operations show a negative trend in both years. In FY 2025, it
recorded a loss
before tax of ₹531.99 lakhs, compared to a profit
of ₹672.99 lakhs in FY 2024. Despite non-cash adjustments such
as depreciation and amortisation (₹213.64 lakhs in 2025 vs. ₹491.21 lakhs in
2024) and the exclusion of interest income, the operating cash flow before
working capital changes remained negative at ₹–538.65 lakhs
in 2025 and ₹–492.53
lakhs in 2024.
Working capital
movements provided some relief—particularly an increase in trade payables of
₹64.8 lakhs in 2025. However, these were offset by higher deposits from
repository participants (₹–44.37 lakhs) and receivables (₹–12.72 lakhs). As a
result, cash
generated from operations was still negative at ₹–529.54 lakhs in 2025,
similar to ₹–551.8 lakhs in 2024. After accounting for taxes paid/received, the
net
operating cash outflow worsened to ₹–614.17 lakhs in 2025, compared
with ₹–487.25 lakhs in 2024.
In summary, the
company is consuming
cash in its operating activities, which raises concerns about
its ability to sustain itself without external support or strong investment
inflows.
Cash Flow from
Investing Activities
On the investment
side, the company generated positive cash flows
in both years. In FY 2025, it invested in property, plant, and equipment
(₹75.13 lakhs) and intangible assets under development (₹30.69 lakhs). However,
these outflows were more than offset by investments in fixed deposits
(₹367.09 lakhs) and strong interest income
(₹173.91 lakhs). Overall, net cash inflow
from investing activities was ₹435.18 lakhs in 2025, though this
was lower than the previous year’s ₹640.86 lakhs.
This indicates that
while core business operations are draining cash, the company is relying on
income from investments and deposits to support liquidity.
Net Change in
Cash and Cash Equivalents
After combining
operating and investing flows, the company posted a net decrease of
₹78.59 lakhs in cash before exchange rate adjustments for 2025,
compared to a healthy increase of ₹153.61 lakhs in 2024.
Interestingly, after adjustments, there was still a positive net
movement of ₹188.39 lakhs in 2025, compared to ₹34.78 lakhs in
2024.
Consequently, the
company closed FY 2025 with cash and cash equivalents of ₹109.4
lakhs, down from ₹188.39 lakhs at the end of FY 2024.
