| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Purity Flexpack Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
ASSETS |
|
|
|
Non-Current Assets |
|
|
|
Property, Plant & Equipment |
3972.12 |
4,064.57 |
|
Capital Work in Progress |
52.93 |
- |
|
Intangible assets |
5.03 |
5.82 |
|
Right of Use Assets |
143.10 |
149.91 |
|
Investments |
125.35 |
97.78 |
|
Other Financial Assets |
59.18 |
59.92 |
|
Non-Current Tax Assets (Net) |
47.55 |
38.15 |
|
Other Non-Current Assets |
25.00 |
13.32 |
|
Current Assets |
|
|
|
Inventories |
1688.64 |
1,423.77 |
|
Trade Receivables |
1760.97 |
1,494.87 |
|
Cash and Cash Equivalents |
42.07 |
18.42 |
|
Bank Balances Other than ii) above |
161.44 |
151.83 |
|
Other Current Assets |
321.36 |
32.45 |
|
TOTAL ASSETS |
8404.72 |
7,560.22 |
|
EQUITY AND LIABILITIES |
|
|
|
Equity Share Capital |
107.34 |
107.34 |
|
Other Equity |
3520.80 |
3,245.83 |
|
Non-Current Liabilities |
|
|
|
Borrowings |
517.16 |
540.49 |
|
Lease Liabilities |
180.79 |
178.63 |
|
Deferred Tax Liabilities (Net) |
355.35 |
352.90 |
|
Current Liabilities |
|
|
|
Borrowings |
1388.24 |
1,033.01 |
|
Trade Payables |
|
|
|
Total Outstanding Dues of micro and small
enterprises |
229.63 |
13.10 |
|
Total Outstanding Dues of creditors other than
micro and small enterprises |
1969.16 |
1,946.31 |
|
Other Financial Liabilities |
70.52 |
86.24 |
|
Other current Liabilities |
31.14 |
46.97 |
|
Current tax liabilities |
34.58 |
9.39 |
|
TOTAL EQUITY AND LIABILITIES |
8404.72 |
7560.22 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operations |
12,665.46 |
10,760.82 |
|
Other Operating Income |
17.04 |
10.48 |
|
Total Revenue From Operations |
12682.50 |
10,771.30 |
|
Other Income |
27.23 |
30.94 |
|
Total Income |
12,709.73 |
10,802.24 |
|
Cost of Materials Consumed |
8671.43 |
7,579.49 |
|
Changes in inventories of finished goods and
work-in-progress |
42.80 |
7.20 |
|
Employee Benefit expenses |
1240.66 |
1,120.38 |
|
Finance costs |
194.91 |
205.39 |
|
Depreciation and Amortization expenses |
393.93 |
378.56 |
|
Other expenses |
1812.78 |
1,389.63 |
|
Total Expenses |
12356.50 |
10,680.65 |
|
Profit Before Tax |
353.23 |
121.59 |
|
Current Tax |
86.59 |
19.79 |
|
Deferred Tax |
(0.27) |
8.33 |
|
Profit for the Year |
266.91 |
93.47 |
|
Other Comprehensive Income |
|
|
|
Items that will not be reclassified to Profit or
Loss |
|
|
|
Remeasurement of Gains/(Losses) on defined
benefit Plans |
8.06 |
1.25 |
|
Total Comprehensive Income for the Year/Period |
274.98 |
94.72 |
|
Earnings Per Equity Share |
|
|
|
Basic (Rs.) |
24.87 |
8.71 |
|
Diluted (Rs.) |
24.87 |
8.71 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
CASH FLOW FROM OPERATING
ACTIVITIES |
|
|
|
Net Profit Before tax |
353.23 |
121.59 |
|
Adjustment for: |
|
|
|
Depreciation and
Amortization expense |
387.12 |
371.75 |
|
Depreciation on Right of
use assets |
6.81 |
6.81 |
|
(Gain)/ Loss on sale of
Assets |
(8.34) |
(5.82) |
|
(Gain)/ Loss on sale of
Investment |
- |
(2.19) |
|
Finance costs |
188.16 |
208.12 |
|
Net (Gain) / Loss of
Foreign Currency Fluctuation (Unrealized) |
6.75 |
(2.74) |
|
Income received from
Banks/Others |
(14.01) |
(12.62) |
|
Net (gain)/loss arising
on investments measured at fair value through profit and loss |
(4.80) |
(10.30) |
|
Provision For ECL |
(0.67) |
(1.84) |
|
Operating Profit before
Working Capital Changes |
914.17 |
672.75 |
|
Adjustment for: |
|
|
|
Change in Trade
receivables |
(264.30) |
(213.66) |
|
Change in Other
Non-current financial assets |
0.74 |
2.36 |
|
Change in Other assets |
(268.37) |
71.54 |
|
Change in Inventories |
(264.87) |
71.17 |
|
Change in Trade payables |
231.51 |
215.94 |
|
Change in Other financial
liabilities |
11.42 |
30.34 |
|
Change in Other current
liabilities and provisions |
(46.67) |
(22.37) |
|
Cash generated from
Operations |
313.63 |
828.07 |
|
Less: Income tax
paid/(Refund) (including TDS) (net) |
52.01 |
10.65 |
|
Net Cash generated from
Operating Activities |
261.62 |
817.42 |
|
CASH FLOW FROM INVESTING
ACTIVITIES |
|
|
|
Purchase of Investment |
(24) |
(42) |
|
Sales proceeds of
Investment |
1.30 |
52.97 |
|
Purchase of Property,
Plant & Equipment, Investment Property & Intangibles |
(362.80) |
(324.63) |
|
Sale proceeds of
Property, Plant & Equipment |
24.35 |
11.00 |
|
Term deposits with
maturity 3 to 12 months |
(9.60) |
42.22 |
|
Interest received from
Banks/ Others |
14.01 |
12.62 |
|
Net Cash used in
Investing Activities |
(356.74) |
(247.82) |
|
CASH FLOW FROM FINANCING
ACTIVITIES |
|
|
|
Finance cost |
(175.58) |
(195.71) |
|
Proceeds/(Repayment) of
short-term Borrowings |
355.22 |
(52.97) |
|
Proceeds of Long-term
Borrowings |
418.77 |
180 |
|
(Repayment) of long-term
Borrowings |
(459.22) |
(486.58) |
|
Payments of interest
portion of lease liabilities |
(10.42) |
(9.92) |
|
Net Cash used in
Financing Activities |
118.77 |
(565.19) |
|
Net (Decrease)/ Increase
in Cash & Cash Equivalents |
23.65 |
4.41 |
|
Cash & Cash
Equivalents at the beginning of the period/year |
18.42 |
14.01 |
|
Cash & Cash
Equivalents at the end of the period/year |
42.07 |
18.42 |
The cash flow statement of Purity Flexpack Limited reflects a year of improved profitability supported by continued capital investment and restructuring of financing, resulting in a modest strengthening of liquidity.
As per the financials, net profit before tax increased significantly to ₹353.23 lakh in FY2025 from ₹121.59 lakh in FY2024, indicating stronger operational performance during the year. After incorporating non-cash adjustments such as depreciation, finance costs, and fair-value changes, operating profit before working capital changes rose to ₹914.17 lakh compared with ₹672.75 lakh in the previous year, highlighting improved earnings capacity of the core business. However, the benefit was partly offset by working capital absorption, particularly due to increases in trade receivables, inventories and other assets, which collectively restricted operating cash generation. Consequently, cash generated from operations stood at ₹313.63 lakh, significantly lower than ₹828.07 lakh in FY2024. After tax payments, net cash from operating activities was ₹261.62 lakh against ₹817.42 lakh in the previous year, indicating that although profitability improved, higher working capital deployment constrained cash conversion.
Investing activities continued to reflect the company’s expansion and asset-building strategy. Substantial capital expenditure was undertaken on property, plant and equipment and intangible assets amounting to ₹362.80 lakh during FY2025, along with selective investment activity. Despite partial inflows from sale of assets and interest income, net cash used in investing activities increased to ₹356.74 lakh compared to ₹247.82 lakh in FY2024. This trend signals continued investment in operational capacity and long-term growth infrastructure.
Financing activities showed a turnaround during the year. The company raised additional long-term borrowings and increased short-term borrowings to support its capital expenditure and working capital requirements, while continuing scheduled repayments. As a result, net cash from financing activities turned positive at ₹118.77 lakh, compared with a significant outflow of ₹565.19 lakh in FY2024, reflecting improved access to funding and a recalibrated capital structure.
Overall, the company reported a net increase in cash and cash equivalents of ₹23.65 lakh during FY2025, leading to a closing balance of ₹42.07 lakh as against ₹18.42 lakh in the previous year. The cash flow profile indicates a business in a growth phase—characterised by stronger profitability, higher working capital requirements, sustained capital investment, and reliance on external financing to support expansion—while maintaining stable liquidity at the year end.
