| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Parmeshwari Silk Mills Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current
Assets |
|
|
|
Property, plant and equipment |
611,070,091.96 |
549,336,301.58 |
|
Right of use assets |
701,976.30 |
- |
|
Investments |
1,272,000 |
- |
|
Loans |
5,708,118.26 |
5,748,038.30 |
|
Other (to be specified) |
494,061.00 |
723,854.00 |
|
Current Assets |
|
|
|
Inventories |
839,845,199.00 |
700,923,068.00 |
|
Trade receivables |
649,159,550.28 |
630,063,458.03 |
|
Cash & cash equivalents |
759,678.32 |
877,986.09 |
|
Bank Balance other than above |
567,066.44 |
38,435,883.26 |
|
Loans |
82,049,067.38 |
98,235,271.87 |
|
Others |
755,246.00 |
497,543.00 |
|
Other current assets |
58,332,770.69 |
92,906,766.19 |
|
Total Assets |
2,250,714,825.63 |
2,117,748,170.32 |
|
Equity |
|
|
|
Equity share capital |
30,011,000.00 |
30,011,000.00 |
|
Other equity |
516,508,906.57 |
431,501,010.82 |
|
Non-controlling interest |
14,559.86 |
10,220.00 |
|
Non-current liabilities |
|
|
|
Borrowings |
398,006,727.24 |
526,077,668.38 |
|
Lease liabilities |
701,976.30 |
- |
|
Deferred tax liability (net) |
44,696,573.19 |
42,537,541.30 |
|
Other non-current liabilities |
4,550,518.56 |
4,550,518.56 |
|
Current
liabilities |
|
|
|
Borrowings |
843,577,490.00 |
685,482,918.46 |
|
Trade payables |
308,541,255.47 |
302,493,318.78 |
|
Other current
liabilities |
65,995,916.13 |
56,217,234.79 |
|
Provisions |
37,977,514.64 |
38,866,739.23 |
|
Current tax liabilities |
132,387.67 |
- |
|
Total equity and liabilities |
2,250,714,825.63 |
2,117,748,170.32 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
2,333,621,649.18 |
2,033,852,841.39 |
|
Other Income |
4,027,934.05 |
5,100,641.56 |
|
Total Income |
2,337,649,583.23 |
2,038,953,482.95 |
|
Expenses |
|
|
|
Cost of material consumed |
893,021,732.55 |
745,545,117.41 |
|
Purchase of stock in trade |
23,204,516.64 |
- |
|
Changes in inventories of finished goods, work in progress and stock in trade |
79,024,271.38 |
-153,781,827.00 |
|
Employee benefits expenses |
346,452,244.62 |
294,606,550.00 |
|
Finance costs |
95,148,198.48 |
80,706,713.54 |
|
Depreciation & amortization expenses |
43,495,645.31 |
35,203,366.82 |
|
Other Expenses |
973,483,351.69 |
877,835,898.85 |
|
Total Expenses |
2,221,023,862.29 |
1,954,873,375.24 |
|
Profit/(loss) before exceptional items & tax |
116,625,720.94 |
84,080,107.71 |
|
Profit/loss on sale of fixed assets |
-12,091.77 |
592,048.10 |
|
CSR expenditure |
1,527,492.00 |
1,327,764.00 |
|
Profit/(loss) before tax |
115,086,137.17 |
83,344,391.81 |
|
Current tax |
25,846,498.67 |
19,478,138.17 |
|
Deferred tax |
2,159.031.89 |
2,615,516.89 |
|
Previous year tax |
626.142.00 |
906,705.96 |
|
Profit/(loss)
for the period |
86,454,464.61 |
60,344,030.79 |
|
Earnings
per share |
|
|
|
Basic |
28.81 |
20.11 |
|
Diluted |
28.81 |
20.11 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow From Operating Activities |
|
|
|
Net Profit before tax and extra ordinary items |
115,086,137.17 |
83,344,391.81 |
|
Adjustments for : |
|
|
|
Depreciation |
43,495,645.31 |
35,203,366.82 |
|
Profit/loss on sale of assets |
12,091.77 |
-592,048.10 |
|
Interest received |
-100,941.00 |
-115,317.49 |
|
Balance w/off |
39.920.04 |
- |
|
Rent received |
-240,000.00 |
-240,000.00 |
|
Interest paid |
92,821,503.33 |
80,706,713.54 |
|
Operating
profit before working capital changes |
251,114,356.62 |
198,307,106.58 |
|
Adjustments for working capital changes : |
|
|
|
Increase/Reduction in inventory |
-138,922,131.00 |
-183,834,867.00 |
|
(Increase)/Reduction trade receivables |
-19,096,092.25 |
-131,179,406.68 |
|
Increase/(Reduction) trade payables |
6,047,936.69 |
75,514,418.15 |
|
Increase/(Reduction) other current liabilities |
9,021,844.42 |
42,755,527,31 |
|
(Increase)/Reduction other current assets |
34,573,995.50 |
-30,267,947.01 |
|
(Increase)/Reduction loans and advances &
others |
15,928,501.49 |
37,447,222.77 |
|
(Increase)/Reduction others liabilities |
- |
4,560,738.56 |
|
Cash flow before
extra-ordinary items |
-92,445,945.15 |
-185,004,313.90 |
|
Tax Paid |
26,427,640.67 |
20,384,844.13 |
|
Net Cash flow from Operating Activities |
-118,918,585.82 |
-205,389,158.03 |
|
Cash Flow From Investment Activities |
|
|
|
Interest received |
100,941.00 |
115,317.49 |
|
Rent income |
240,000.00 |
240,000.00 |
|
Sale of fixed assets |
22,100.00 |
4,672,090.00 |
|
Purchase of fixed assets |
-106,705,856.46 |
-188,421,901.94 |
|
Purchase of investment |
-1,272,000.00 |
-1,860,984.04 |
|
CWIP |
-701,976.30 |
- |
|
Net
cash flow from investing activities |
-108,316,791.76 |
-185,255,478.49 |
|
Cash
Flow From Financing Activities |
|
|
|
Increase/(repayment) loan of financial institutions |
-128,070,941.14 |
150,049,073.77 |
|
Income/(repayment) of
short term borrowings |
158,094,571.54 |
161,510,592.66 |
|
Interest paid to
financial institutions |
-92,821,503.33 |
-80,706,713.54 |
|
Lease liabilities |
701,976.30 |
- |
|
Loan given |
229,793.00 |
- |
|
Net cash flow from financing activities |
-61,866,103.63 |
230,852,952.89 |
|
Net increase/(decrease)
in cash and cash equivalents (A+B+C) |
-37,987,124.59 |
38,515,422.95 |
|
Opening cash and cash
equivalents |
39,313,869.35 |
798,446.40 |
|
Closing cash and cash equivalents |
1,326,744.76 |
39,313,869.35 |
Summary
of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating Activities
During the year ended 31-03-2025, the company reported a net profit before tax and
extraordinary items of ₹115,086,137.17, compared to ₹83,344,391.81 in the
previous year, indicating improvement in accounting profitability. This profit
was adjusted mainly for depreciation
of ₹43,495,645.31 (₹35,203,366.82 in 2024) and interest paid of ₹92,821,503.33
(₹80,706,713.54 in 2024), which are non-cash and financing items respectively.
After considering other adjustments such as interest received of ₹100,941.00, rent received of ₹240,000.00,
profit on sale of
assets of ₹12,091.77, and balance written off of ₹39,920.04, the operating profit before working
capital changes stood at ₹251,114,356.62, up from ₹198,307,106.58
in the previous year.
However, significant adverse movements in working
capital severely impacted operating cash flows. There was an increase in inventory of
₹138,922,131.00 and an increase
in trade receivables of ₹19,096,092.25, both leading to cash
outflows. These were partly offset by an increase
in trade payables of ₹6,047,936.69, an increase in other current liabilities
of ₹9,021,844.42, a reduction
in other current assets of ₹34,573,995.50, and a reduction in loans and advances of
₹15,928,501.49. After working capital adjustments, the company
reported cash flow
before extraordinary items of negative ₹92,445,945.15, compared
to negative ₹185,004,313.90
in the previous year. Following tax
payments of ₹26,427,640.67, the net cash flow from operating activities was negative
₹118,918,585.82, though improved from negative ₹205,389,158.03
in 2024. This indicates continued pressure on liquidity despite higher profits.
Cash Flow from Investing Activities
In investing activities, the company generated minor
inflows from interest
received of ₹100,941.00, rent
income of ₹240,000.00, and sale of fixed assets amounting to ₹22,100.00.
These inflows were substantially outweighed by capital expenditures, including purchase of fixed assets of
₹106,705,856.46, purchase
of investments of ₹1,272,000.00, and capital work-in-progress expenditure
of ₹701,976.30. As a result, the net cash outflow from investing
activities amounted to ₹108,316,791.76, as against ₹185,255,478.49 in
the previous year, indicating a relatively lower but still significant level of
investment-related cash outflow.
Cash Flow from Financing Activities
Financing activities reflect mixed movements in
borrowings. During the year, there was a repayment
of loans from financial institutions amounting to ₹128,070,941.14,
while short-term
borrowings increased by ₹158,094,571.54. The company also
incurred interest
payments to financial institutions of ₹92,821,503.33, along
with lease liability
payments of ₹701,976.30 and loan given of ₹229,793.00. Due to high
interest outflows and loan repayments, the net cash outflow from financing activities stood at
₹61,866,103.63, compared to a net inflow of ₹230,852,952.89 in the
previous year, indicating tighter financing conditions during 2025.
Net Change in Cash and Cash Equivalents
Considering the net cash outflows from operating,
investing, and financing activities, the company reported a net decrease in cash and cash
equivalents of ₹37,987,124.59 during the year, as against a net increase of ₹38,515,422.95
in the previous year. Consequently, cash
and cash equivalents declined from ₹39,313,869.35 at the beginning of the year
to ₹1,326,744.76 at the end of the year, reflecting a
significant contraction in liquidity position.
