| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Panasonic Appliances India Company Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Shareholder 's
Funds |
|
|
|
Share
capital |
1,974.67 |
1,974.67 |
|
Reserves
and surplus |
9,416.98 |
10,229.84 |
|
Non-current
liabilities |
|
|
|
Long-term
Provisions |
232.19 |
198.77 |
|
Current
liabilities |
|
|
|
Short-term
borrowings |
- |
216.83 |
|
Trade
payables |
|
|
|
Total
outstanding dues of micro & small enterprises |
297.47 |
82.45 |
|
Total
outstanding dues of creditors other than above |
3,236.29 |
3,240.28 |
|
Other
current liabilities |
777.30 |
557.78 |
|
Short-term
provisions |
234.16 |
290.07 |
|
Total
Equity and Liabilities |
16,169.06 |
16,790.69 |
|
Non-current
assets |
|
|
|
Property,
plant and equipment |
6,835.74 |
6,375.60 |
|
Intangible
assets |
26.63 |
30.70 |
|
Capital
work in progress |
- |
215.35 |
|
Deferred
tax assets (net) |
304.80 |
9.79 |
|
Long-term
loans and advances |
500.54 |
509.22 |
|
Other
non-current assets |
82.64 |
88.93 |
|
Current
assets |
|
|
|
Inventories |
3,294.81 |
3,052.14 |
|
Trade
receivables |
3,481.39 |
2,888.42 |
|
Cash
and bank balances |
793.02 |
2,911.17 |
|
Short-term
loans and advances |
764.07 |
610.98 |
|
Other
current assets |
85.42 |
98.39 |
|
Total
Assets |
16,169.06 |
16,790.69 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue
from Operations |
32,652.65 |
32,639.68 |
|
Other
Income |
517.23 |
518.58 |
|
Total
Income |
33,169.88 |
33,158.26 |
|
Expenses |
|
|
|
Cost
of material consumed |
20,531.56 |
19,297.46 |
|
Purchases
of stock-in-trade |
10.70 |
244.21 |
|
Change in inventories of finished goods, work-in-progress and stock in trade |
-96.13 |
216.97 |
|
Employee
Benefits expenses |
4,527.17 |
4,249.37 |
|
Finance
cost |
48.29 |
274.62 |
|
Depreciation
and amortization expenses |
763.34 |
685.64 |
|
Other
Expenses |
8,492.83 |
8,656.25 |
|
Total
Expenses |
34,277.76 |
33,624.52 |
|
Profit
before tax |
-1,107.88 |
-466.24 |
|
Deferred
tax expense |
-295.01 |
-109.53 |
|
Loss
for the year |
-812.87 |
-356.71 |
|
Earning
per equity share |
|
|
|
Basic
|
-5.50 |
-2.41 |
|
Diluted |
-5.50 |
-2.41 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash
Flow from Operating Activities |
|
|
|
Profit
before tax |
-1,107.88 |
-466.24 |
|
Adjustments: |
|
|
|
Depreciation
and amortization |
763.34 |
685.64 |
|
Interest
income |
-62.16 |
-34.68 |
|
Liabilities
no longer required written back |
-7.05 |
-0.20 |
|
Provision
for inventories |
6.72 |
4.28 |
|
Inventory
written off |
29.91 |
11.19 |
|
Unrealised
foreign exchange gain / (loss) |
-19.30 |
-17.59 |
|
Finance
costs |
48.29 |
274.62 |
|
Loss
on sale/retirement of property, plant and equipment |
-16.71 |
5.27 |
|
Operating
cash flow before working capital changes |
-364.85 |
462.29 |
|
Movements
in working capital: |
|
|
|
(Increase)/Decrease
in inventories |
-279.30 |
632.86 |
|
(Increase)/Decrease
in trade receivables |
-586.12 |
558.74 |
|
(Increase)/Decrease
in other assets |
-155.02 |
242.03 |
|
(Decrease)
in trade payables |
230.53 |
-1,052.57 |
|
Increase
in other current liabilities |
164.13 |
27.41 |
|
Increase
in long-term and short-term provisions |
-22.49 |
135.34 |
|
Cash
generated from operating activities |
-1,013.11 |
1,006.10 |
|
Income
tax paid (net) |
-3.19 |
-11.42 |
|
Net
cash generated from / (used in) operating activities |
-1,016.30 |
994.68 |
|
Cash
flow from investing activities |
|
|
|
Payment
towards purchase of property, plant and equipment |
-983.68 |
-2,016.69 |
|
Proceeds
from sale of property, plant and equipment |
62.60 |
45.87 |
|
Interest
received |
84.33 |
10.75 |
|
Net
cash used in investing activities |
-836.75 |
-1,960.07 |
|
Cash
flow from financing activities |
|
|
|
Proceed
from issue of share capital (including securities premium) |
- |
7,000.00 |
|
Proceeds
from long term borrowings |
- |
150.00 |
|
Repayment
of amount taken for long term borrowings |
- |
-2,750.00 |
|
Proceeds
from short term borrowings |
- |
11,066.83 |
|
Repayment
of amount taken for short term purpose |
-216.83 |
-11,450.00 |
|
Dividends
paid on equity shares |
- |
-33.81 |
|
Finance
costs paid |
-48.29 |
-280.09 |
|
Net
cash generated from financing activities |
-265.12 |
3,702.93 |
|
Net
(decrease)/increase in cash and cash equivalents |
-2,118.16 |
2,737.54 |
|
Cash
and cash equivalents at the beginning of the year |
2,896.52 |
158.98 |
|
Cash
and cash equivalents at the end of the year |
778.37 |
2,896.52 |
Summary
of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating Activities
In FY 2025, the company reported a net
cash outflow of ₹1,016.30 lakhs from operating activities,
compared with a net inflow of ₹994.68 lakhs in FY 2024.
The decline was mainly driven by a higher loss before tax of ₹1,107.88 lakhs
(versus ₹466.24 lakhs last year). Adjustments like depreciation (₹763.34 lakhs)
and provisions for inventories/write-offs (₹36.63 lakhs) partly offset the
losses, but lower finance costs (₹48.29 lakhs vs. ₹274.62 lakhs) and gains such
as interest income and liabilities written back reduced operating cash support.
Working capital movements also weighed negatively: trade
receivables rose by ₹586.12 lakhs and inventories by ₹279.30 lakhs, while trade
payables increased only moderately (₹230.53 lakhs). The combined effect
resulted in an operating cash deficit, showing pressure on the company’s core
operations and working capital management.
Cash Flow from Investing Activities
Net cash used in investing activities improved to ₹836.75
lakhs in FY 2025, compared to ₹1,960.07 lakhs
in FY 2024. The company reduced its capital expenditure to ₹983.68 lakhs (from
₹2,016.69 lakhs last year), while earning modest inflows from asset sales
(₹62.60 lakhs) and interest income (₹84.33 lakhs). Although still negative, the
lower cash outflow reflects more controlled investment spending during the
year.
Cash Flow from Financing Activities
Financing activities recorded a net outflow of
₹265.12 lakhs in FY 2025, a reversal from the strong inflow of
₹3,702.93 lakhs in FY 2024. The prior year benefited from large equity
infusions (₹7,000 lakhs) and borrowings (both short-term and long-term). In
contrast, FY 2025 saw no new capital raised, while repayments of short-term
borrowings (₹216.83 lakhs) and finance costs (₹48.29 lakhs) led to cash
outflows. The absence of major financing inflows indicates a more cautious
capital structure in 2025.
Net Position
Overall, the company experienced a net
decrease of ₹2,118.16 lakhs in cash and cash equivalents in FY
2025, compared to an increase of ₹2,737.54 lakhs in FY 2024. Cash balances fell
from ₹2,896.52 lakhs to ₹778.37 lakhs by
year-end. The sharp reduction was primarily due to negative operating cash
flows and the absence of large financing inflows, despite lower investment
outflows.
|
Particulars |
2025 |
2024 |
|
Current
ratio |
1.85 |
2.18 |
|
Debt-Equity
ratio |
0 |
0.02 |
|
Debt
Service Coverage ratio |
-0.37 |
1.24 |
|
Return
on equity ratio |
-6.89% |
-4.01% |
|
Inventory
Turnover ratio |
10.29 |
9.67 |
|
Trade
receivables ratio |
10.25 |
10.33 |
|
Trade
payables ratio |
6.04 |
4.96 |
|
Net
Capital turnover ratio |
8.43 |
6.31 |
|
Net
Profit ratio |
-2.49% |
-1.09% |
|
Return
on capital employed |
9.30% |
-1.54% |
|
Return
on Investment |
4.93% |
-2.29% |
Summary
of the ratios for Panasonic Appliances India Company Limited for the year 2025 and 2024:
Current Ratio
The current ratio declined from 2.18 in 2024 to
1.85 in 2025, indicating that while the company still has
adequate current assets to meet its short-term obligations, its liquidity
cushion has narrowed.
Debt-Equity Ratio
The debt-equity ratio dropped to 0 in 2025
from 0.02
in 2024, showing that the company has completely eliminated its
reliance on debt. This highlights a conservative capital structure, minimizing
financial risk.
Debt Service Coverage Ratio (DSCR)
The DSCR turned negative at -0.37 in 2025,
compared to 1.24
in 2024. This indicates that operating profits were not
sufficient to cover debt servicing obligations in 2025. Return on
Equity (ROE)
ROE fell further into negative territory, from -4.01%
in 2024 to -6.89% in 2025. This reflects a deterioration in
profitability attributable to shareholders, as net losses widened.
Inventory Turnover Ratio
The inventory turnover improved slightly from 9.67
in 2024 to 10.29 in 2025. This suggests that the company is
moving inventory more efficiently, with faster conversion of stock into sales.
Trade Receivables Turnover Ratio
The ratio remained stable, at 10.25 in 2025
versus 10.33
in 2024. This indicates that receivables collection efficiency
has remained consistent year-on-year, with no significant change in credit
policy or customer payment behavior.
Trade Payables Turnover Ratio
The trade payables turnover increased from 4.96
in 2024 to 6.04 in 2025, showing that the company is settling
supplier dues more quickly than before.
Net Capital Turnover Ratio
The net capital turnover ratio rose significantly from 6.31
in 2024 to 8.43 in 2025, indicating that the company is
generating more revenue per unit of working capital employed.
Net Profit Ratio
The net profit ratio declined further into losses, from -1.09%
in 2024 to -2.49% in 2025. This shows that despite efficient
asset utilization, the company is facing profitability challenges, with costs
or other financial pressures outweighing revenues.
Return on Capital Employed (ROCE)
ROCE showed a sharp turnaround, rising from -1.54%
in 2024 to 9.30% in 2025. This is a positive sign, indicating
that the company is now generating healthy returns from its overall capital
base at the operating level, even though net profitability is weak.
Return on Investment (ROI)
