| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| OEN India Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Shareholders '
Funds |
|
|
|
Share Capital |
509.93 |
509.93 |
|
Reserves and
Surplus |
24,019.06 |
22,002.90 |
|
Minority Interest |
48.16 |
36.14 |
|
Non-current
Liabilities |
|
|
|
Long Term
Borrowings |
2,200.78 |
1,798.46 |
|
Deferred Tax
Liabilities (Net) |
707.87 |
582.69 |
|
Long Term
Provisions |
335.61 |
268.59 |
|
Current
Liabilities |
|
|
|
Short Term
Borrowings |
1,179.99 |
1,046.66 |
|
Trade
Payables |
|
|
|
Total outstanding
dues of Micro and Small Enterprises |
237.42 |
121.94 |
|
Total outstanding dues of creditors other than Micro and Small Enterprises |
3,393.05 |
2,778.84 |
|
Other Current Liabilities |
489.66 |
532.21 |
|
Short Term Provisions |
911.21 |
816.17 |
|
Total
Equity and Liabilities |
34,032.74 |
30,494.53 |
|
Non-current
Assets |
|
|
|
Property,
Plant & Equipment |
16,765.48 |
13,779.21 |
|
Intangible Assets |
13.67 |
26.28 |
|
Capital
Work-in-Progress |
459.12 |
452.20 |
|
Intangible
assets under development |
13.00 |
- |
|
Non-Current Investments |
5.65 |
5.65 |
|
Long Term
Loans and Advances |
228.13 |
939.33 |
|
Deferred Tax
Assets |
8.95 |
13.27 |
|
Other Non
Current Assets |
505.57 |
470.32 |
|
Current
Assets |
|
|
|
Current Investments |
1,635.90 |
1,906.90 |
|
Inventories |
4,934.51 |
5,403.75 |
|
Trade
Receivables |
7,440.52 |
6,353.65 |
|
Cash
and Cash Equivalents |
1,160.40 |
498.67 |
|
Short Term
Loans and Advances |
826.07 |
608.31 |
|
Other Current
Assets |
35.77 |
36.99 |
|
Total
Assets |
34,032.74 |
30,494.53 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue
from Operations |
34,939.93 |
29,177.40 |
|
Other
Income |
349.78 |
323.94 |
|
Total
Income |
35,289.71 |
29,501.34 |
|
Expenses: |
|
|
|
Cost
of material consumed |
19,355.07 |
15,387.34 |
|
Purchases
of Stock-in-trade |
211.31 |
349.26 |
|
Changes in inventories of finished goods, work-in-progress and stock-in-trade |
134.32 |
(350.56) |
|
Employee
benefits expense |
7,113.26 |
6,298.67 |
|
Finance
costs |
266.14 |
145.22 |
|
Depreciation
and amortization expense |
1,367.88 |
1,170.71 |
|
Other
Expenses |
4,180.62 |
3,992.82 |
|
|
32,628.60 |
26,993.46 |
|
Less:
Expenditure allocated to capital jobs |
188.36 |
203.91 |
|
Total Expenses |
32,440.24 |
26,789.55 |
|
Profit Before
Tax |
2,849.47 |
2,711.79 |
|
Current
Tax |
647.14 |
645.86 |
|
Tax
for earlier years |
(31.84) |
(69.38) |
|
Deferred
Tax |
129.50 |
41.96 |
|
Profit for
the year |
2,104.67 |
2,093.35 |
|
Profit/(Loss) for
the year attributable to : |
|
|
|
Equity holders
of the holding
company |
2,107.03 |
2,078.18 |
|
Minority Interest |
(2.36) |
15.17 |
|
Earnings Per
Equity Share: |
|
|
|
Basic &
Diluted (Rupees) |
41.32 |
40.75 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
|
Cash
Flow from Operating Activities |
|
|
|
|
Profit before
Tax |
2,849.47 |
2,711.79 |
|
|
Adjustments for
: |
|
|
|
|
Depreciation &
Amortisation Expense |
1,367.88 |
1,170.71 |
|
|
Interest Income |
(39.81) |
(32.62) |
|
|
(Profit)/Loss on
Sale of Assets |
42.05 |
(0.89) |
|
|
(Profit)/Loss on
Sale of Investments |
(87.61) |
(74.08) |
|
|
Irrecoverable Debts
written off (Net) |
2.90 |
- |
|
|
Loss on
Scrapped Assets written
off |
- |
50.75 |
|
|
Finance costs |
266.14 |
145.22 |
|
|
Unrealized (Gain)/Loss
on foreign exchange
restatement |
(16.81) |
5.72 |
|
|
Sundry balances
Written Back |
0.61 |
0.10 |
|
|
Operating profit
before working capital
changes |
4,384.82 |
3,976.70 |
|
|
Adjustments for
working capital changes: |
|
|
|
|
(Increase) /
Decrease in Trade
and other receivables |
(1,436.34) |
(1,136.65) |
|
|
(Increase)
/ Decrease in
Inventories |
469.24 |
(1,033.96) |
|
|
Increase
/ (Decrease) in
Trade Payables and
other liabilities |
868.95 |
237.09 |
|
|
Cash
generated from operations |
4,286.67 |
2,043.18 |
|
|
Direct Taxes
(paid) / Refund
Received |
(526.66) |
(636.58) |
|
|
Net cash
from/(used) in Operating
Activities |
3,760.01 |
1,406.60 |
|
|
Cash
Flow from Investing Activities |
|
|
|
|
Purchase of
Property, Plant &
Equipment |
(3,929.61) |
(3,752.07) |
|
|
Adjustments to Capital Work in Progress and Intangible Assets under Development |
(19.92) |
373.24 |
|
|
Sale of
Fixed Assets |
135.17 |
5.89 |
|
|
Purchase of
Investments |
(3,786.00) |
(345.60) |
|
|
Sale of
Investments |
4,269.60 |
731.68 |
|
|
Interest received |
39.81 |
32.62 |
|
|
Net cash
from/(used) in Investing
Activities |
(3,290.95) |
(2,954.24) |
|
|
Cash
Flow from Financing Activities |
|
|
|
|
Proceeds from
/ (Repayment of)
Long-Term Borrowings |
535.65 |
1,633.54 |
|
|
Interest paid
on Long-Term Borrowings |
(266.14) |
(145.22) |
|
|
Dividends paid |
(76.49) |
(76.49) |
|
|
Unclaimed Dividend
transferred to Investor
Education & Protection
Fund |
(0.35) |
(0.24) |
|
|
Net cash
from/(used) in Financing
Activities |
192.67 |
1,411.59 |
|
|
Net
Increase/(Decrease) in Cash and cash Equivalents |
661.73 |
(136.05) |
|
|
Cash &
Cash Equivalents at
the beginning of
the year |
498.67 |
634.72 |
|
|
Cash &
Cash Equivalents at
the end of
the year |
1,160.40 |
498.67 |
|
|
Net
Increase/(Decrease) in Cash and cash Equivalent during the year |
661.73 |
(136.05) |
|
Summary of
the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating Activities
The
company’s profit before tax
rose from ₹2,711.79 lakhs in FY 2024 to ₹2,849.47 lakhs in FY 2025, showing
stable profitability. After adjustments like depreciation (₹1,367.88 lakhs in
2025 vs. ₹1,170.71 lakhs in 2024), finance costs (₹266.14 lakhs vs. ₹145.22
lakhs), and minor gains/losses on assets and investments, the operating profit before working capital changes
increased to ₹4,384.82 lakhs in 2025 from ₹3,976.70 lakhs in 2024.
Working
capital movements had a mixed effect: receivables increased by ₹1,436.34 lakhs
(higher customer dues), inventories decreased by ₹469.24 lakhs (better stock
management), and payables rose by ₹868.95 lakhs (slower payments to suppliers).
After these changes, cash generated
from operations almost doubled to ₹4,286.67 lakhs in 2025
compared to ₹2,043.18 lakhs in 2024.
After paying
taxes of ₹526.66 lakhs in 2025 (vs. ₹636.58 lakhs in 2024), the net cash from operating activities
stood at ₹3,760.01 lakhs, much higher than ₹1,406.60 lakhs last year. This
indicates stronger operating performance and better cash generation from core
business.
Cash Flow from Investing Activities
The company
spent heavily on asset purchases, with ₹3,929.61
lakhs used in FY 2025 compared to ₹3,752.07 lakhs in FY 2024.
However, it managed to generate cash from investments: sales of investments
brought in ₹4,269.60 lakhs (vs. ₹731.68 lakhs in 2024), while purchases of new
investments cost ₹3,786.00 lakhs. Sale of fixed assets also contributed ₹135.17
lakhs in 2025 compared to just ₹5.89 lakhs in 2024.
As a result,
net cash used in investing activities
was ₹3,290.95 lakhs in 2025, slightly higher than ₹2,954.24 lakhs in 2024. This
shows that while the company is actively investing in growth, it is also
balancing it with proceeds from sale of assets and investments.
Cash Flow from Financing Activities
In
financing, the company raised fresh borrowings of ₹535.65 lakhs in 2025
compared to ₹1,633.54 lakhs in 2024. It paid interest of ₹266.14 lakhs and
dividends of ₹76.49 lakhs, which remained unchanged from last year.
Overall, net cash from financing activities
was ₹192.67 lakhs in 2025, much lower than ₹1,411.59 lakhs in 2024, showing
reduced reliance on borrowings.
Net Cash Position
At the end
of FY 2025, the company had a net
increase of ₹661.73 lakhs in cash and equivalents, compared to
a decrease of ₹136.05 lakhs
in 2024. Cash at year-end rose to ₹1,160.40 lakhs in 2025, from ₹498.67 lakhs
in 2024.
This
reflects a healthy improvement, mainly driven by stronger cash flows from
operating activities, despite continued heavy investments.
|
Particulars |
2025 |
2024 |
|
Current
Ratio |
2.81 |
3.28 |
|
Debt-Equity
ratio |
0.11 |
9.00 |
|
Debt
service coverage ratio |
11.77 |
- |
|
Return
on equity ratio |
0.08 |
0.08 |
|
Inventory
turnover ratio |
6.40 |
5.50 |
|
Trade
receivables turnover ratio |
4.75 |
4.72 |
|
Trade
payables turnover ratio |
5.90 |
5.96 |
|
Net
capital turnover ratio |
3.23 |
2.83 |
|
Net
Profit ratio |
0.06 |
0.07 |
|
Return
on capital Employed |
0.10 |
0.09 |
|
Return
on Mutual Funds |
0.05 |
0.04 |
Summary of the financial and operational metrics
for OEN India Limited for the year 2025 and 2024:
Current Ratio:
The current ratio stood at 2.81 in 2025
compared to 3.28 in 2024. While it
has slightly declined, the ratio is still well above 1, showing that the
company has more than enough current assets to cover its short-term
liabilities. This reflects a comfortable liquidity position.
Debt-Equity Ratio:
The debt-equity ratio dropped sharply from 9.00
in 2024 to 0.11 in 2025. This is
a major improvement, indicating that the company has significantly reduced its
dependence on debt and is now much less risky financially.
Debt Service Coverage Ratio (DSCR):
In 2025, the DSCR was 11.77, which
means the company generates over 11 times the earnings needed to cover its debt
obligations. This is a very strong position, showing that the company can
comfortably meet interest and loan repayments. Data for 2024 is not available.
Return on Equity (ROE):
The ROE remained stable at 0.08 (8%)
in both 2024 and 2025. This shows that shareholders are consistently earning an
8% return on their equity investment, reflecting steady profitability.
Inventory Turnover Ratio:
The inventory turnover ratio improved from 5.50
in 2024 to 6.40 in 2025. This
indicates the company is selling and replacing its inventory more frequently,
which is a positive sign of better inventory management and faster stock
movement.
Trade Receivables Turnover Ratio:
The ratio was 4.72 in 2024 and
slightly improved to 4.75 in 2025.
This means the company collects payments from its customers about 4 to 5 times
a year, reflecting steady and efficient receivables management.
Trade Payables Turnover Ratio:
The trade payables turnover ratio was 5.96
in 2024 and slightly reduced to 5.90
in 2025. This suggests the company pays its suppliers almost six times a
year, showing a consistent payment cycle with only a marginal slowdown.
Net Capital Turnover Ratio:
The ratio rose from 2.83 in 2024 to 3.23 in 2025, meaning the company
generated more sales for every unit of working capital employed. This shows
improved efficiency in using working capital to drive revenue.
Net Profit Ratio:
The net profit ratio was 0.07 (7%) in
2024 and slightly decreased to 0.06
(6%) in 2025. This indicates that the company’s profitability has dipped
marginally, but it is still maintaining a decent margin on its sales.
Return on Capital Employed (ROCE):
ROCE improved from 0.09 (9%) in 2024
to 0.10 (10%) in 2025, showing that
the company is generating better returns from the total capital employed,
indicating stronger overall efficiency.
