| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Oswal Minerals Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-Current
Assets |
|
|
|
Property,
Plant & Equipment |
99.24 |
2.79 |
|
Capital
work-in-progress |
0.00 |
0.74 |
|
Other
Intangible Asset |
0.07 |
0.10 |
|
Deferred
Tax Assets (Net) |
14.13 |
0.36 |
|
Other
Non-Current Assets |
2.04 |
2.27 |
|
Current
Assets |
|
|
|
Inventories |
323.15 |
203.04 |
|
Trade
Receivables |
765.47 |
826.55 |
|
Cash
and Cash Equivalents |
0.27 |
0.30 |
|
Other
balances with Bank |
0.10 |
0.16 |
|
Current
Tax Assets (Net) |
2.70 |
3.62 |
|
Other
Current Assets |
31.38 |
37.46 |
|
Total
Assets |
1,238.56 |
1,077.37 |
|
Equity
Share Capital |
7.55 |
7.55 |
|
Other
Equity |
69.74 |
48.93 |
|
Non
Current Liabilities |
|
|
|
Borrowings
(Financial) |
95.07 |
268.99 |
|
Provisions |
1.10 |
0.79 |
|
Current
Liabilities |
|
|
|
Borrowings |
251.41 |
149.28 |
|
Trade
Payables |
804.33 |
593.26 |
|
Other
Current Liabilities |
8.88 |
8.33 |
|
Provisions
|
0.48 |
0.25 |
|
Total
Equity and Liabilities |
1,238.56 |
1,077.37 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income from
Operations |
|
|
|
Revenue
from Operations |
2072.82 |
1898.85 |
|
Other
Income |
1.96 |
8.42 |
|
Total
Income |
2074.79 |
1907.28 |
|
Expenses |
|
|
|
Purchase
of Stock- in -Trade |
2067.49 |
1628.69 |
|
Changes in
inventories of Stock- in -Trade |
-120.11 |
230.20 |
|
Employee
Benefit Expenses |
8.59 |
8.93 |
|
Finance
Costs |
18.38 |
18.99 |
|
Depreciation
and Amortisation Expenses |
0.74 |
0.91 |
|
Other
Expenses |
92.47 |
74.37 |
|
Total
Expenses |
2067.56 |
1962.09 |
|
Profit
Before Tax |
7.23 |
-54.81 |
|
Tax
Expense |
- |
0.13 |
|
Defer
Tax Asset |
-13.77 |
0.17 |
|
Profit
After Tax |
21.00 |
-54.76 |
|
Other Comprehensive Income |
|
|
|
Items that
will not be classified to Profit & (Loss) Account |
-0.18 |
0.00 |
|
Total
Comprehensive Income for the period |
20.82 |
-54.76 |
|
Equity
Share Capital |
7.55 |
7.55 |
|
Earnings
per Share |
|
|
|
Basic |
27.81 |
-72.53 |
|
Diluted |
27.81 |
-72.53 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash
Flow from Operating Activities |
|
|
|
Net
Profit Before Tax |
7.23 |
-54.81 |
|
Depreciation/Amortization |
0.74 |
0.91 |
|
Interest
Cost |
18.38 |
18.99 |
|
Bad
Debts |
-0.06 |
-0.71 |
|
Prepaid
rent amortization as per IND AS |
0.04 |
0.10 |
|
Unwinding
security deposit |
0.16 |
-0.08 |
|
Interest
received |
-0.01 |
-0.00 |
|
Capital
Gain on Sale of Shares |
26.48 |
-35.60 |
|
Operating
Profit Before WC Changes |
|
|
|
Adjustment in
Operating Assets: |
|
|
|
Other
Non-Current Assets |
0.02 |
-0.15 |
|
Inventories |
-120.11 |
230.20 |
|
Trade
Receivables |
61.13 |
51.03 |
|
Other
Current Assets |
6.07 |
-7.57 |
|
Other
balances with Bank |
0.06 |
-0.13 |
|
Adjustment
in Operating Liabilities: |
|
|
|
Other
Non-Current liabilities |
0.13 |
0.79 |
|
Trade
Payables |
211.06 |
-300.58 |
|
Other
Current Liabilities |
0.78 |
-6.17 |
|
Changes
in Working Capital |
185.62 |
-68.18 |
|
Direct
Taxes Paid |
0.92 |
-3.62 |
|
Net
Cash from Operating Activities |
186.54 |
-71.80 |
|
Cash
Flow from Investing Activity |
|
|
|
Additions
to Fixed Assets |
-96.41 |
-0.71 |
|
Interest
Received |
0.01 |
0.00 |
|
Sale/Adjustments
of Fixed Assets |
0.00 |
0.01 |
|
Net
Cash from Investing Activities |
-96.40 |
-0.71 |
|
Cash
Flow from Financing Activity |
|
|
|
Interest
Paid |
-18.38 |
-18.99 |
|
Change
in Borrowings |
-71.79 |
91.05 |
|
Net
Cash from Financing Activities |
-90.17 |
72.05 |
|
Net
Increase in Cash & Cash Equivalents |
-0.03 |
-0.45 |
|
Opening
Cash & Cash Equivalents |
0.30 |
0.75 |
|
Closing
Cash & Cash Equivalents |
0.27 |
0.30 |
Here is a summary of the Cash Flow Statement for the years 2025 and 2024:
Operating Activities
In FY 2025, Oswal Minerals generated a net profit before tax of ₹7.23 crore,
a notable improvement from the prior year’s loss. After adjustments for
depreciation, interest, and other non-cash items, the operating profit before working
capital changes stood at ₹26.48 crore. Despite a working capital outflow of ₹52.89
crore, mainly due to higher inventory and receivables, the
impact was offset by a significant increase in trade payables. Consequently, cash generated from operations was
₹185.62 crore, indicating a strong operating performance.
Investment activities show that the company
made significant additions
to fixed assets worth ₹96.41 crore, suggesting ongoing
expansion or modernization. There was no notable income from sale or interest
during the year, leading to a net
cash outflow of ₹96.41 crore under investing activities, in
contrast to a negligible outflow of ₹0.71 crore in FY 2024.
The company paid interest of ₹18.38 crore
and made net repayments
of borrowings amounting to ₹71.79 crore, resulting in a total cash outflow of ₹90.17 crore
from financing activities. This is a shift from FY 2024, where the company
raised ₹91.05 crore and ended with net
inflow of ₹72.05 crore from financing
Overall, Oswal Minerals Limited reported a marginal net cash outflow of ₹0.03
crore for FY 2025, compared to a net cash outflow of ₹0.45
crore in FY 2024.
