| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Premium Merchants Limited |
|
Particulars |
2025 |
2024 |
|
ASSETS |
||
|
Financial Assets |
||
|
Cash and cash equivalents |
2.90 |
2.31 |
|
Other bank balances |
291.16 |
336.38 |
|
Trade receivables |
0.60 |
|
|
Investments |
11,998.37 |
7,556.24 |
|
Other financial assets |
8.75 |
12.74 |
|
Total |
12,301.19 |
7,907.68 |
|
Non-Financial Assets |
||
|
Current tax assets(Net) |
19.22 |
12.10 |
|
Property, plant and equipment and intangible Assets |
||
|
Property, plant and equipment |
182.35 |
182.93 |
|
Other Non-Financial Assets |
1.73 |
0.27 |
|
Total Assets |
12,504.48 |
8,102.98 |
|
LIABILITIES AND EQUITY |
||
|
Financial Liabilities |
||
|
Subordinated Liabilities |
60.00 |
60.00 |
|
Other financial liabilities |
2.53 |
2.00 |
|
Total |
62.53 |
62.00 |
|
Non-Financial Liabilities |
||
|
Current tax liabilities(Net) |
- |
3.29 |
|
Provisions |
0.08 |
0.08 |
|
Deferred tax liability |
1,639.76 |
1,539.40 |
|
Other non financial liabilities |
0.41 |
0.31 |
|
Total |
1640.25 |
1543.08 |
|
Total Liabilities |
1702.78 |
1605.08 |
|
Equity |
|
|
|
Equity share capital |
99.80 |
99.80 |
|
Other equity |
10701.89 |
6398.11 |
|
Total Equity |
10801.69 |
6497.91 |
|
Total Liabilities and Equity |
12,504.48 |
8,102.98 |
|
Particulars |
2025 |
2024 |
|
Revenue from Operations |
||
|
Dividend Income |
55.87 |
43.31 |
|
Interest Income |
18.48 |
13.49 |
|
Net gain on fair value changes |
16.65 |
24.83 |
|
Total Revenue from Operations |
91.00 |
81.62 |
|
Other Income |
7.18 |
7.09 |
|
Total Income |
98.18 |
88.71 |
|
Expenses |
||
|
Finance Cost |
- |
0.10 |
|
Depreciation |
0.58 |
0.58 |
|
Other expenses |
21.93 |
4.38 |
|
Total Expenses |
22.52 |
5.07 |
|
Profit Before Tax |
75.67 |
83.64 |
|
Tax Expenses |
||
|
Current tax |
14.62 |
17.79 |
|
Current tax- earlier years |
(3.15) |
- |
|
Deferred tax |
16.33 |
(0.021) |
|
Total Tax Expenses |
27.80 |
17.77 |
|
Profit for the period |
47.87 |
65.87 |
|
Items that will not be reclassified to profit or loss |
||
|
Equity Instruments through Other Comprehensive Income |
4339.95 |
(4089.15) |
|
Tax relating to items that will not be reclassified to profit and loss |
(84.04) |
974.57 |
|
Total other Comprehensive Income |
4255.92 |
(3114.58) |
|
Total Comprehensive Income for the year |
4303.79 |
(3048.71) |
|
Earnings per equity share-Basics/Diluted |
4.80 |
6.60 |
|
(Face value of share Rs10 each) |
|
Particulars |
2025 |
2024 |
|
A. Cash Flow from Operating Activities |
|
|
|
Net profit/(loss) before tax |
75.67 |
83.64 |
|
Adjustments for : |
|
|
|
(Gain)/Loss on fair value changes |
(16.65) |
(24.83) |
|
Depreciation |
0.58 |
0.58 |
|
Operating Profit Before Working Capital Changes |
59.60 |
59.40 |
|
Working Capital Changes: |
|
|
|
Decrease/(Increase) in other bank balances |
45.21 |
(174.10) |
|
Decrease/(Increase) in other financial assets |
3.99 |
(8.70) |
|
Decrease/(Increase) in Investments |
(85.52) |
138.05 |
|
Increase/(Decrease) in other Financial Assets |
3.99 |
(8.70) |
|
Increase/(Decrease) in other Financial Liabilities |
0.53 |
(0.06) |
|
Increase/(Decrease) in other Non-Financial Liabilities |
0.10 |
0.04 |
|
Cash used/(generated) from Operations |
22.46 |
14.35 |
|
Income Tax Refund/(Paid) |
(21.87) |
(14.50) |
|
Net cash flow from Operating Activities(A) |
(0.59) |
(0.15) |
|
B. Cash Flow from Investing Activities |
|
|
|
C. Cash Flow from Financing Activities |
|
|
|
Net Increase/(Decrease) in cash and cash equivalents(A+B+C) |
0.59 |
(0.15) |
|
Cash and cash equivalents at the beginning of the year |
2.31 |
2.47 |
|
Cash and cash equivalents at the end of the year |
2.90 |
2.31 |
|
Components of cash and cash equivalents: |
|
|
|
Cash and cheques on hand |
|
|
|
With banks-in current account |
2.90 |
2.31 |
|
|
2.90 |
2.31 |
Premium Merchants Limited reported stable operating profitability during FY 2025, with net profit before tax at ₹75.67 lakh compared to ₹83.64 lakh in FY 2024. After adjusting for fair value changes and depreciation, operating profit before working capital changes remained largely steady at ₹59.60 lakh versus ₹59.40 lakh in the previous year, indicating consistent core operating performance.
However, cash flow from operations was significantly influenced by working capital movements. The company witnessed:
Increase in investments leading to cash outflow,
Improvement in other bank balances generating cash inflow, and
Minor movements in financial and non-financial liabilities.
As a result, cash generated from operations stood at ₹22.46 lakh in FY 2025 compared with ₹14.35 lakh in FY 2024. Despite this operational inflow, income tax payments absorbed most of the generated cash, leading to a marginally negative net operating cash flow of ₹(0.59) lakh in FY 2025 against ₹(0.15) lakh in FY 2024.
Notably, the company did not report any major investing or financing cash flows during the year, indicating limited capital deployment or funding activity through these channels. Consequently, the overall movement in cash and cash equivalents was primarily driven by operating activities.
Cash and cash equivalents increased to ₹2.90 lakh at the end of FY 2025 from ₹2.31 lakh at the beginning of the year, reflecting a modest strengthening in liquidity position.
Working capital impact: Investment movements and bank balance changes were the major drivers of cash flow fluctuations.
Tax outflow pressure: Income tax payments offset operational cash generation, resulting in marginally negative operating cash flow.
Liquidity position: Cash balance improved slightly, indicating adequate short-term liquidity.
Limited capital activity: Absence of investing and financing flows suggests a conservative financial strategy during the year.
Premium Merchants Limited demonstrates stable operational performance with controlled working capital movements. While operating cash flows remain modest due to tax outflows, the company maintains sufficient liquidity and follows a conservative capital deployment approach. Going forward, stronger operating cash conversion and efficient investment management will be key to improving free cash generation and financial flexibility.
