| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Nidec India Precision Tools Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Plant, property and equipment |
49.20 |
46.16 |
|
Capital work in progress |
1.31 |
4.22 |
|
Intangible assets |
0.25 |
0.51 |
|
Investment property |
0.04 |
0.04 |
|
Right of use assets |
1.23 |
0.01 |
|
Other financial assets |
0.08 |
0.51 |
|
Deferred tax assets |
1.96 |
0.09 |
|
Other non current assets |
1.83 |
2.23 |
|
Current assets |
|
|
|
Inventories |
29.59 |
29.79 |
|
Trade receivables |
22.57 |
25.43 |
|
Cash and cash equivalent |
11.33 |
6.98 |
|
Bank balances other than above |
150.26 |
138.99 |
|
Other financial assets |
3.28 |
3.27 |
|
Other current assets |
4.88 |
3.91 |
|
Total assets |
277.81 |
262.12 |
|
Equity |
|
|
|
Equity share capital |
6.97 |
6.97 |
|
Other equity |
257.67 |
236.17 |
|
Non-Current liabilities |
|
|
|
Lease liabilities |
1.11 |
- |
|
Provisions |
1.75 |
1.45 |
|
Current liabilities |
|
|
|
Lease liabilities |
0.18 |
0.01 |
|
Trade payables – total outstanding dues of micro
and small enterprises |
0.15 |
- |
|
Trade payables – total outstanding dues other
than micro and small enterprises |
5.75 |
13.63 |
|
Provisions |
2.70 |
3.24 |
|
Other current liabilities |
1.53 |
0.65 |
|
Total equity and liabilities |
277.81 |
262.12 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
113.32 |
113.32 |
|
Other Income |
11.81 |
10.33 |
|
Total Income |
125.14 |
123.64 |
|
Expenses |
|
|
|
Cost of material consumed |
26.26 |
29.28 |
|
Changes in inventories of finished goods |
0.77 |
-0.43 |
|
Employee benefits expense |
29.49 |
27.91 |
|
Finance costs |
0.10 |
0.01 |
|
Depreciation & amortization expense |
11.21 |
9.63 |
|
Other Expenses |
29.27 |
26.09 |
|
Total Expenses |
97.10 |
92.50 |
|
Profit/(loss) before tax |
28.04 |
31.16 |
|
Current tax |
8.04 |
8.40 |
|
Deferred Tax |
-1.78 |
0.35 |
|
Profit/ Loss for the period |
21.78 |
22.40 |
|
Other comprehensive income for the year |
|
|
|
Items that will not be classified to profit/loss |
|
|
|
Remeasurement gain/(losses) of defined benefits |
-0.33 |
-0.46 |
|
Income tax relating to items above |
0.10 |
- |
|
Total comprehensive income for the year |
21.55 |
21.94 |
|
Earning per share |
|
|
|
Basic |
31 |
32 |
|
Diluted |
31 |
32 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit/(loss) Before Tax |
28.04 |
31.16 |
|
Adjustment for: |
|
|
|
Depreciation/amortization expense |
10.98 |
9.63 |
|
ROU depreciation |
0.23 |
- |
|
Gain on sale of assets |
-0.92 |
-0.04 |
|
Finance costs (interest
cost) |
- |
0.01 |
|
Finance cost (lease
liabilities) |
0.10 |
- |
|
Interest income |
-10.62 |
-9.89 |
|
Adjustment for change in working capital |
|
|
|
inventories |
0.19 |
-6.88 |
|
Trade receivables |
2.86 |
-5.68 |
|
Financial assets |
- |
-5.64 |
|
Other financial assets (non current) |
0.43 |
-0.43 |
|
Other assets |
0.40 |
2.48 |
|
Other financial assets (current) |
-11.28 |
-1.20 |
|
Other current assets |
-0.97 |
- |
|
Trade payables |
-7.73 |
6.78 |
|
Other financial liabilities |
0.17 |
- |
|
Other current liabilities |
0.55 |
-0.40 |
|
Provisions |
-0.19 |
0.83 |
|
Cashflow generated from operations |
12.23 |
20.72 |
|
Direct taxes paid |
-8.53 |
-7.99 |
|
Net Cash from/(used in) Operating Activities |
3.70 |
12.73 |
|
Cash Flow from Investing Activities |
|
|
|
Purchase of PPE |
-10.86 |
-20.64 |
|
Proceeds from sale of PPE |
0.96 |
- |
|
Purchase of intangible assets |
-0.03 |
-0.43 |
|
Interest received |
10.62 |
9.83 |
|
Net Cash from / (used in) Investing Activities |
0.69 |
-11.18 |
|
Cash Flow from Financing Activities |
|
|
|
Buyback of share capital |
-0.04 |
- |
|
Lease liabilities payment |
- |
-0.27 |
|
Net Cash from/(used in) Financing Activities |
-0.04 |
-0.27 |
|
Net Increase/decrease in Cash & cash
equivalents |
4.35 |
1.28 |
|
Cash and cash equivalents at the beginning of the
year |
6.98 |
5.70 |
|
Cash and cash equivalents at the end of the year |
11.33 |
6.98 |
Summary of the Cash Flow Statement for the
years 2025 and 2024:
Cash Flow from Operating Activities
The company generated cash flow from operations of
₹12.23 crore in 2025, lower than ₹20.72 crore in 2024, indicating a decline in
operational efficiency. Although profit before tax stood at ₹28.04 crore,
adjustments such as depreciation (₹10.98 crore) supported cash generation.
However, significant negative impacts came from increases in current financial
assets (₹-11.28 crore) and trade payables (₹-7.73 crore), which reduced
liquidity. After paying direct taxes of ₹8.53 crore, the net cash from
operating activities declined sharply to ₹3.70 crore compared to ₹12.73 crore
last year, showing weaker cash realization from core business operations.
Cash Flow from Investing Activities
Investing activities showed a positive cash flow of
₹0.69 crore in 2025, compared to a negative ₹11.18 crore in 2024. This
improvement is mainly due to lower capital expenditure on property, plant, and
equipment (₹10.86 crore vs ₹20.64 crore in 2024) and proceeds from the sale of
assets (₹0.96 crore). Additionally, strong interest income (₹10.62 crore)
contributed positively. Overall, the company reduced its investment outflows
and generated slight surplus cash, indicating controlled capital spending
during the year.
Cash Flow from Financing Activities
Cash flow from financing activities remained minimal,
with a small outflow of ₹0.04 crore in 2025 compared to ₹0.27 crore in 2024.
The outflow was mainly due to buyback of share capital, while the previous year
included lease liability payments. This indicates that the company has limited
dependence on external financing and maintains a stable capital structure.
Net Increase/Decrease in Cash & Cash
Equivalents
The net increase in cash and cash equivalents was ₹4.35 crore in 2025, significantly higher than ₹1.28 crore in 2024. Despite weaker operating cash flow, the improvement was supported by positive investing cash flow and minimal financing outflows. This reflects better overall cash management during the year.
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Current ratio |
21.52 |
11.88 |
|
Return on equity |
0.08 |
0.09 |
|
Inventory turnover
ratio |
3.82 |
4.30 |
|
Trade receivables ratio |
4.72 |
5.02 |
|
Net capital turnover
ratio |
0.54 |
0.59 |
|
Net profit ratio |
0.17 |
0.18 |
|
Return on capital employed |
0.11 |
0.13 |
Summary of Financial Ratios for the year 2025
and 2024.
Current Ratio
The current ratio increased significantly to 21.52 in
2025 from 11.88 in 2024, indicating a very strong liquidity position. The
company has more than sufficient current assets to meet its short-term
liabilities. However, such a high ratio may also suggest underutilization of
current assets or excess idle resources.
Return on Equity
Return on equity slightly declined to 0.08 in 2025 from
0.09 in 2024, reflecting a marginal decrease in returns generated for
shareholders. This indicates slightly lower efficiency in utilizing
shareholders’ funds to generate profits.
Inventory Turnover Ratio
The inventory turnover ratio decreased to 3.82 in 2025
from 4.30 in 2024, suggesting slower movement of inventory. This may indicate
relatively lower sales efficiency or higher inventory holding, which could
impact working capital management.
Trade Receivables Ratio
The trade receivables ratio declined to 4.72 in 2025
from 5.02 in 2024, indicating a slight slowdown in the collection of
receivables. This suggests that the company is taking marginally longer to
convert credit sales into cash.
Net Capital Turnover Ratio
The net capital turnover ratio decreased to 0.54 in 2025
from 0.59 in 2024, reflecting reduced efficiency in utilizing working capital
to generate revenue. This aligns with the trend of declining operational
efficiency.
Net Profit Ratio
The net profit ratio slightly declined to 0.17 in 2025
from 0.18 in 2024, indicating a minor reduction in profitability. The company
is earning slightly lower profit per unit of revenue compared to the previous
year.
Return on Capital Employed
Return on capital employed decreased to 0.11 in 2025
from 0.13 in 2024, suggesting reduced efficiency in utilizing total capital for
generating profits. This reflects a slight weakening in overall operational
performance.
