| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Purbasha Resources Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Financial Assets |
|
|
|
Cash and cash equivalents |
16,342.48 |
1,630.94 |
|
Bank balance other than above |
2,23,271.79 |
10,607.16 |
|
Trade Receivables |
20,435.48 |
957.90 |
|
Loans |
- |
4,51,704.36 |
|
Investments in equity instruments |
30,76,417.44 |
23,97,037.45 |
|
Other
financial assets |
3,438.99 |
2,747.34 |
|
Non- Financial Assets |
|
|
|
Inventories |
1,78,503.04 |
2,24,722.56 |
|
Current tax assets (net) |
47,684.32 |
40,190.54 |
|
Property, plant and equipment |
4,811.78 |
6,134.33 |
|
Total Assets |
35,70,905.32 |
31,35,732.58 |
|
Financial Liabilities |
|
|
|
Other
Payables |
|
|
|
Total outstanding dues of creditors other than micro enterprises and small enterprises |
7,513.00 |
1,239.70 |
|
Non-Financial
liabilities |
|
|
|
Current income tax liabilities |
49,000.00 |
58,250.00 |
|
Provisions |
60,007.24 |
10,466.71 |
|
Deferred tax liabilities (Net) |
2,53,592.90 |
1,99,152.94 |
|
Other Non- Financial Liabilities |
603.10 |
602.60 |
|
Equity |
|
|
|
Equity
Share capital |
3,00,100.00 |
3,00,100.00 |
|
Other Equity |
29,00,089.08 |
25,65,920.63 |
|
Total Equity and Liabilities |
35,70,905.32 |
31,35,732.58 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operation |
|
|
|
Interest Income |
34,765.22 |
49,184.32 |
|
Dividend Income |
38,306.77 |
26,038.88 |
|
Sales of shares and securities |
76,262.66 |
6,58,089.49 |
|
Profit from futures/ derivatives |
46,515.20 |
27,417.94 |
|
Other Income |
8,902.58 |
1,693.54 |
|
Total Revenue |
2,04,752.43 |
7,62,424.17 |
|
Finance Cost |
331.24 |
- |
|
Purchase of stock-in -trade |
23,386.38 |
1,29,536.79 |
|
Changes in inventories of shares and
securities |
46,219.52 |
3,92,838.31 |
|
Employee Benefits Expenses |
21,136.33 |
19,642.92 |
|
Depreciation Expenses |
1,322.55 |
1,322.55 |
|
Other Expenses |
15,836.61 |
9,852.04 |
|
Total Expenses |
1,08,232.63 |
5,53,192.61 |
|
Profit before Tax |
96,519.80 |
2,09,231.56 |
|
Current Tax |
|
|
|
Current tax
for current period |
49,000.00 |
58,250.00 |
|
Current tax
of the previous periods |
(284.09) |
7.51 |
|
Deferred Tax |
|
|
|
Deferred tax for current period |
(88.76) |
4,688.28 |
|
Net Profit/(Loss) for the period |
48,627.15 |
62,945.79 |
|
Other Comprehensive Income/(Loss) |
47,892.65 |
1,46,285.77 |
|
Items that will not be reclassified to the Statement of Profit and Loss |
|
|
|
Gain/(Loss) on fair valuation of investments in Equity instruments |
3,40,804.52 |
5,42,489.91 |
|
Income Tax relating to items that will not be reclassified to Profit and Loss |
(54,528.72) |
(1,41,047.38) |
|
Total Comprehensive Income for the
period |
3,34,168.45 |
5,47,728.30 |
|
Earnings per Equity Share |
|
|
|
Basic |
1.60 |
4.87 |
|
Diluted |
1.60 |
4.87 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit before Tax |
96,519.80 |
2,09,231.56 |
|
Adjustments for: |
|
|
|
Provision for Contingency |
(1,806.82) |
1,236.17 |
|
Depreciation expenses |
1,322.55 |
1,322.25 |
|
Interest Income on deposits |
(8,902.58) |
(813.43) |
|
Dividend Income |
(38,306.77) |
(26,038.88) |
|
Finance Cost |
331.24 |
- |
|
Operating Profit before Working
Capital Charges |
49,157.42 |
1,84,937.97 |
|
Adjustments for increase/(decrease) in Operating Assets |
|
|
|
Inventories |
46,219.52 |
3,92,838.31 |
|
Trade Receivables |
(19,477.58) |
24,685.05 |
|
Current financial assets |
(691.65) |
(2,559.95) |
|
Loans |
4,51,704.36 |
(3,09,041.35) |
|
Adjustments for increase/(decrease) in Operating Liabilities |
|
|
|
Other Payables |
6,273.30 |
439.70 |
|
Other Non-Financial Liabilities |
0.50 |
300.00 |
|
Provisions |
51,347.35 |
5,687.65 |
|
Cash Generated from Operations |
5,84,533.22 |
2,97,287.38 |
|
Direct
taxes paid |
(65,459.71) |
(20,664.28) |
|
Net Cash Inflow/(Outflow) from Operating Activities |
5,19,073.51 |
2,76,623.10 |
|
Cash Flow from Investing Activities |
|
|
|
Sale/ (Purchase) of investment in
equity instrument (net) |
(3,38,575.45) |
(3,04,544.10) |
|
Dividend Income |
38,306.77 |
26,038.88 |
|
Interest Income |
8,902.58 |
813.43 |
|
Net Cash Inflow/(Outflow) from Investing Activities |
(2,91,366.10) |
(2,77,691.79) |
|
Cash Flow from Financing Activities |
|
|
|
Interest
paid |
(331.24) |
- |
|
Net Cash Inflow/(Outflow) from financing Activities |
(331.24) |
- |
|
Net Increase /(Decrease) In Cash and Cash Equivalents |
2,27,376.17 |
(1,068.69) |
|
Cash & Cash Equivalents at the
Beginning of the Year |
12,238.10 |
13,306.79 |
|
Cash & Cash Equivalents at the
End of the Year |
2,39,614.27 |
12,238.10 |
Here is a summary of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow
from Operating Activities
In the
year ending 31st March 2025, the
company had a strong positive cash flow
from operations of ₹51,90,735 (hundreds), which is significantly higher
than ₹27,66,231 (hundreds) in the previous year. This increase was mainly due
to a huge rise in loan recoveries
(₹4,51,704.36 hundreds) and a decline in inventories compared to FY24. Although net profit before tax decreased from the previous year (₹96,519.80
hundreds in 2025 vs ₹2,09,231.56 hundreds in 2024), the operating cash improved
due to effective working capital changes and higher provisions.
Cash Flow from Investing Activities
The
company saw a net cash outflow of ₹29,13,661
(hundreds) in 2025, compared to an outflow of ₹27,76,918 (hundreds) in
2024. This was primarily due to heavy investment
in equity instruments (₹33,85,754.5 hundreds). However, the company
earned dividend income (₹3,83,067.7
hundreds) and interest income
(₹89,025.8 hundreds), which helped offset part of the cash usage.
Cash Flow from Financing Activities
In 2025,
the company had a minor outflow of
₹331.24 (hundreds) from financing activities, due only to interest payments. There were no major
borrowings or equity funding recorded this year or the previous year.
Net Change in Cash and Cash Equivalents
Overall,
the company’s cash position improved
significantly by ₹22,73,761.7 (hundreds) in 2025, compared to a small
decrease of ₹1,068.69 (hundreds) in 2024. The closing cash balance stood at ₹23,96,142.7 (hundreds) at the end
of March 2025, up from ₹1,22,381 (hundreds) the year before, reflecting a very
healthy liquidity position driven by strong operational performance.
|
2025 |
2024 |
|
|
Current Ratio |
1.76 |
0.94 |
|
Debtors turnover |
0.57 |
088 |
|
Inventory Turnover
Ratio |
1.93 |
0.68 |
|
Return on Net
worth (%) |
0.13 |
0.16 |
|
Operating Profit
Margin (%) |
8.02 |
6.99 |
|
Net Profit Margin
(%) |
15% |
13% |
Here is a summary of the Financial Ratio for the
years 2025 and 2024:
Current
Ratio
The
current ratio improved from 0.94 in 2024 to 1.76 in 2025. This is a good sign,
as it shows the company now has enough current assets to cover its short-term
liabilities, indicating better short-term financial health.
Debtors Turnover Ratio
The
debtors turnover ratio dropped from 0.88 in 2024 to 0.57 in 2025. This means
the company is collecting payments from its customers more slowly, which may
negatively affect cash flow.
Inventory Turnover Ratio
This
ratio increased from 0.68 to 1.93, showing that the company is now selling and
replacing its inventory more quickly. This reflects improved inventory
management.
Return on Net Worth
The
return on net worth slightly decreased from 0.16% to 0.13%. While the return is
still positive, it shows that the company’s ability to generate profit from
shareholders’ equity has weakened slightly.
Operating Profit Margin
This
margin rose from 6.99% in 2024 to 8.02% in 2025, indicating that the company
managed its operating expenses better and is now earning more profit from its
core operations.
Net Profit Margin
The net
profit margin improved from 13% to 15%, showing that the company is earning
more profit from its overall sales after all expenses. This is a positive sign
of improved profitability.
