| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Prabhudas Lilladher Advisory Services Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current
assets |
|
|
|
Property, plant and equipment |
47.32 |
47.44 |
|
Capital work-in-progress |
0.60 |
- |
|
Other intangible assets |
0.46 |
0.48 |
|
Non-current investments |
21.59 |
16.54 |
|
Other non-current financial assets |
2.76 |
1.51 |
|
Total
non-current financial assets |
24.36 |
18.05 |
|
Deferred tax assets (net) |
- |
0.21 |
|
Other non-current assets |
0.21 |
0.02 |
|
Total
non-current assets |
72.95 |
66.21 |
|
Current
assets |
|
|
|
Current investments |
65.26 |
20.38 |
|
Trade receivables, current |
68.66 |
62.93 |
|
Cash and cash equivalents |
107.66 |
55.35 |
|
Bank balance other than cash and cash equivalents |
133.05 |
119.96 |
|
Loans, current |
223.12 |
201.96 |
|
Other current financial assets |
353.48 |
363.07 |
|
Total
current financial assets |
951.23 |
823.65 |
|
Current tax assets |
8.09 |
7.91 |
|
Other current assets |
5.70 |
4.59 |
|
Total
current assets |
965.02 |
836.16 |
|
Total
Assets |
1,037.97 |
902.37 |
|
Equity |
|
|
|
Equity share capital |
6.22 |
1.48 |
|
Other equity |
283.14 |
154.01 |
|
Total
equity attributable to owners of parent |
289.36 |
155.49 |
|
Total
equity |
289.36 |
155.49 |
|
Non-current
liabilities |
|
|
|
Borrowings, non-current |
32.90 |
1.83 |
|
Other non-current financial liabilities |
8.09 |
6.40 |
|
Total
non-current financial liabilities |
41.00 |
8.23 |
|
Provisions, non-current |
7.45 |
5.21 |
|
Deferred tax liabilities (net) |
0.18 |
- |
|
Total
non-current liabilities |
48.63 |
13.44 |
|
Current
liabilities |
|
|
|
Borrowings, current |
222.19 |
248.48 |
|
Trade payables, current |
21.38 |
14.84 |
|
Other current financial liabilities |
449.81 |
463.22 |
|
Total
current financial liabilities |
693.38 |
726.54 |
|
Other current liabilities |
6.18 |
5.86 |
|
Provisions, current |
0.42 |
1.03 |
|
Total
current liabilities |
699.97 |
733.44 |
|
Total
Equity And Liabilities |
1,037.97 |
902.37 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from operations |
343.59 |
291.63 |
|
Other income |
16.05 |
10.82 |
|
Total
income |
359.64 |
302.45 |
|
Employee benefit expense |
92.89 |
70.83 |
|
Finance costs |
28.04 |
29.27 |
|
Depreciation, depletion and amortisation expense |
7.61 |
7.31 |
|
Other expenses |
157.31 |
143.82 |
|
Total
expenses |
285.85 |
251.23 |
|
Profit
before exceptional items and tax |
73.79 |
51.22 |
|
Exceptional items before tax |
- |
(12.97) |
|
Total
profit before tax |
73.79 |
38.25 |
|
Current tax |
17.01 |
10.91 |
|
Deferred tax |
0.18 |
1.54 |
|
Total
tax expense |
17.19 |
12.45 |
|
Profit
for the period from continuing operations |
56.60 |
25.80 |
|
Profit
for the period |
56.60 |
25.80 |
|
Other comprehensive income not to be reclassified to profit or loss,net of tax |
(0.69) |
0.12 |
|
Total
other comprehensive income |
(0.69) |
0.12 |
|
Total
comprehensive income |
55.91 |
25.92 |
|
Particulars |
31.03.2025 |
31.03.2024 |
|
Cash
flows from operating activities |
|
|
|
Profit before tax |
73.79 |
38.25 |
|
Adjustments for (increase) decrease in trade
receivables, current |
(5.73) |
(8.61) |
|
Adjustments for (increase) decrease in other current
assets |
(1.11) |
0.60 |
|
Adjustments for (increase) decrease in other
non-current assets |
(0.20) |
(0.02) |
|
Adjustments for other financial assets, current |
8.46 |
(310.29) |
|
Adjustments for increase (decrease) in trade payables,
current |
6.54 |
5.32 |
|
Adjustments for increase (decrease) in other current
liabilities |
0.31 |
1.39 |
|
Adjustments for depreciation and amortisation expense |
7.61 |
7.31 |
|
Adjustments for provisions, current |
(6.55) |
(6.05) |
|
Adjustments for other financial liabilities, current |
(9.32) |
214.19 |
|
Adjustments for dividend income |
0.08 |
0.01 |
|
Adjustments for interest income |
0.14 |
0.09 |
|
Other adjustments to reconcile profit (loss) |
(2.38) |
(7.08) |
|
Total
adjustments to reconcile profit (loss) |
(2.58) |
(103.34) |
|
Net
cash flows from (used in) operations |
71.21 |
(65.09) |
|
Income taxes paid (net of refund) |
10.95 |
4.80 |
|
Net
cash flows from (used in) operating activities |
60.26 |
(69.89) |
|
Cash
flows from investing activities |
|
|
|
Purchase of property, plant and equipment |
7.99 |
4.98 |
|
Other inflows (outflows) of cash |
(75.55) |
(15.05) |
|
Net
cash flows from (used in) investing activities |
(83.54) |
(20.03) |
|
Cash
flows from financing activities |
|
|
|
Proceeds from issuing shares |
74.40 |
- |
|
Proceeds from borrowings |
4.78 |
21.96 |
|
Payments of lease liabilities |
3.60 |
3.09 |
|
Net
cash flows from (used in) financing activities |
75.58 |
18.87 |
|
Net
increase (decrease) in cash and cash equivalents |
52.30 |
(71.05) |
|
Cash
and cash equivalents at end of period |
107.66 |
55.35 |
Summary
of the Cash Flow Statement for the years ended 31-03-2025 and 31-03-2024:
Cash Flows from
Operating Activities
The company delivered a significant turnaround in
operating cash flow during FY25. Net cash generated from operations stood at ₹60.26
crore, compared with an outflow of ₹69.89 crore in FY24. While trade
receivables and other current assets increased modestly, these were more than
offset by a sharp normalization in other financial assets and liabilities,
which had created an unusually large working capital drag in the previous year.
Profit before tax nearly doubled to ₹73.79 crore, supported by stable depreciation
and disciplined working capital management. Overall, the business converted
accounting profits into strong operating cash, reflecting a substantial
improvement in underlying cash generation.
Cash Flows from
Investing Activities
Investing activities resulted in a net cash outflow of ₹83.54
crore, significantly higher than the ₹20.03 crore outflow recorded in FY24.
Capital expenditure increased to ₹7.99 crore, indicating continued investment
in fixed assets. However, the primary driver of the higher outflow was ₹75.55
crore under other investing cash outflows, suggesting deployment of funds into
financial investments, deposits, or other long-term assets. The increase in
investing cash outflows indicates that management actively utilized the strong
operating cash generation and fresh equity proceeds to invest for future growth
or strategic capital allocation.
Cash Flows from
Financing Activities
Financing activities generated a net cash inflow of ₹75.58
crore, compared with ₹18.87 crore in FY24. The major contributor was ₹74.40
crore raised through the issuance of equity shares, significantly strengthening
the company 's capital base. Borrowings remained limited at ₹4.78 crore,
indicating low dependence on debt financing, while lease liability repayments
continued in line with prior years. Overall, the financing cash flow reflects a
strong equity-led capital raise that enhanced liquidity and provided sufficient
resources to support investment activities without materially increasing
financial leverage.
Overall Cash
Position
The company reported a strong improvement in its cash
flow profile during FY25. Healthy operating cash generation of ₹60.26 crore,
together with ₹74.40 crore raised through equity issuance, provided ample
liquidity to fund increased investment activities of ₹83.54 crore. As a result,
cash and cash equivalents nearly doubled from ₹55.35 crore to ₹107.66 crore by
year-end. Overall, the cash flow statement reflects improved operating
efficiency, a strengthened capital structure through equity funding, and an
active investment strategy, positioning the company with a significantly
stronger liquidity position and greater financial flexibility for future
growth.
