| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Ranicherra Tea Company Limited |
Ranicherra Tea Company Limited Standalone Balance Sheet (Rs. in
Thousand)
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Property, plant and equipment |
1,03,098.61 |
88,017.08 |
|
Capital Work-in-progress |
96,434.57 |
52,664.27 |
|
Biological Assets |
4,011.03 |
3800.02 |
|
Investments |
1.45 |
1.45 |
|
Other non-current assets |
59,308.80 |
11,353.68 |
|
Current assets |
|
|
|
Inventories |
1,00,890.84 |
84,314.66 |
|
Trade Receivables |
20,274.60 |
36,665.05 |
|
Cash and cash equivalents |
1,301.77 |
991.50 |
|
Loans & Advances |
778.10 |
661.16 |
|
Other current assets |
11,211.44 |
7,438.72 |
|
Total Assets |
3,97,311.21 |
2,85,907.59 |
|
Equity |
|
|
|
Equity
Share capital |
26,000.00 |
26,000.00 |
|
Other Equity |
1,83,619.86 |
33,443.03 |
|
Non-Current liabilities |
|
|
|
Provisions |
3,810.85 |
2,955.06 |
|
Other Non-Current Liabilities |
1,25,303.18 |
1,32,848.79 |
|
Current liabilities |
|
|
|
Borrowings |
22,674.50 |
56,247.08 |
|
Trade Payables |
13,312.70 |
11,066.86 |
|
Other Current liabilities |
10,338.85 |
10,944.01 |
|
Provisions |
12,251.27 |
12,402.76 |
|
Total Equity and Liabilities |
3,97,311.21 |
2,85,907.59 |
Ranicherra Tea Company Limited Standalone Profit and Loss Account (Rs. in Thousand)
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operation |
3,40,165.06 |
3,10,286.05 |
|
Other Operating revenue |
211.01 |
2,911.80 |
|
Other Income |
4,396.84 |
820.28 |
|
Total
Income |
3,44,772.91 |
3,14,018.13 |
|
Expenses |
|
|
|
Cost of Materials Consumed |
1,55,429.83 |
1,30,891.99 |
|
Manufacturing Expenses |
80,953.98 |
65,064.53 |
|
Changes in inventories of finished goods, work-in-process and stock-in-trade |
(18,.684.52) |
(290.95) |
|
Employee Benefit Expense |
1,01,932.72 |
92,715.13 |
|
Finance Cost |
2,456.39 |
4,848.10 |
|
Depreciation and Amortisation Expense | 9,075.20 |
5,310.14 |
|
Operating & Other Expenses |
7,320.85 |
6,586.80 |
|
Total
Expense |
3,42,255.07 |
3,09,726.20 |
|
Profit/(Loss)
before exceptional and tax |
2,517.84 |
4,291.93 |
|
Profit/(Loss)
before tax |
2,517.84 |
4,291.93 |
|
Current Tax |
- |
- |
|
Deferred tax |
- |
- |
|
Profit/(Loss)
for the period from continuing operations |
2,517.84 |
4,291.93 |
|
Earnings
per Equity Share (for continuing operations) |
|
|
|
Basic |
0.97 |
1.65 |
|
Diluted |
0.97 |
1.65 |
|
31-03-2025 |
31-03-2024 |
|
|
Cash Flow from
Operating Activities |
|
|
|
Profit for the year before Tax |
2,517.84 |
4,291.93 |
|
Adjustments for: |
|
|
|
Depreciation |
7,320.85 |
6,586.80 |
|
Finance Costs |
2,456.39 |
4,848.10 |
|
Other Income |
(4,396.84) |
(820.28) |
|
Operating Profit
before Working Capital Charges |
7,898.24 |
14,906.55 |
|
Inventories |
(16,576.18) |
1,697.29 |
|
Biological Assets |
(211.01) |
(2,911.80) |
|
Non-Current/
Current financial & Non-financial assets |
(35,454.33) |
3,253.80 |
|
Non-Current/
Current financial & Non-financial Liabilities/ Provisions |
(5,200.63) |
(45,123.67) |
|
Cash Generated from Operations |
(49,543.91) |
(28,177.83) |
|
Extra-ordinary items |
(2.00) |
(1.99) |
|
Net Cash Generated from
Operating Activates |
(49,541.91) |
(28,175.84) |
|
Cash Flow from
Investing Activities |
|
|
|
Payment of acquisition
of property, plant and equipment |
(22,404.38) |
63,229.59 |
|
Payment of acquisition
of Capital work-in-progress/Adj |
(43,770.30) |
(28,832.40) |
|
Other Incomes |
4,396.84 |
820.28 |
|
Net Cash Used in
Investing Activities |
(61,777.84) |
35,217.47 |
|
Cash flow from financing activities |
|
|
|
Proceeds from
Working Capital loans |
(33,572.58) |
(1,554.86) |
|
Proceeds from
Non-Current Borrowings |
0.00 |
(1,272.53) |
|
Capital Reserve |
1,47,658.99 |
0.00 |
|
Interest and Other
Borrowing Costs paid |
(2,456.39) |
(4,848.10) |
|
Net cash flow generated/ (used in) from financing
activities |
1,11,630.02 |
(7,675.49) |
|
Net Increase /(Decrease) In Cash
and Cash Equivalents |
310.27 |
(633.86) |
|
Cash & Cash Equivalents
at the Beginning of the Year |
991.50 |
1,625.36 |
|
Cash & Cash
Equivalents at the End of the Year |
1,301.77 |
991.50 |
Here is a summary of the Cash Flow Statement for the
years 2025 and 2024:
Cash Flow from
Operating Activities
For the year ending 31st March
2025, the company reported a negative
operating cash flow of ₹49,541.91 thousand, which worsened from
a negative ₹28,175.84 thousand in the previous year. Although the company had a
profit before tax of ₹2,517.84 thousand and added back depreciation and finance
costs, the cash was heavily impacted by large increases in inventories, financial assets, and a drop in
liabilities. These working capital changes pulled down the
operating cash flow significantly.
Cash Flow from Investing Activities
In 2025, the company reported a net cash outflow of ₹61,777.84 thousand from investing
activities, compared to a large inflow of ₹35,217.47 thousand
in 2024. The outflow was mainly because of higher capital expenditure on property, plant, and capital work-in-progress. Though
there was other income of ₹4,396.84 thousand, it was not enough to offset the
investment expenses.
Cash Flow from Financing Activities
The company saw a strong positive cash flow of
₹111,630.02 thousand from financing activities in 2025, a major
turnaround from a negative ₹7,675.49 thousand in 2024. This improvement was
mainly due to the addition of a capital reserve of ₹147,658.99
thousand, even
though there were repayments of working capital loans and interest expenses.
Net Changes in Cash and cash equivalents
Overall, the company’s cash position improved by ₹310.27
thousand during 2025. The closing cash balance stood at
₹1,301.77 thousand, up from ₹991.50 thousand at the start of
the year. Despite poor operating and investing cash flows, strong financing inflows helped boost the
closing cash.
|
2025 |
2024 |
|
|
Current Ratio
(times) |
2.3 |
1.43 |
|
Debt-Equity Ratio |
0.11 |
0.95 |
|
Debt Service
Coverage Ratio |
0.54 |
0.28 |
|
Return on Equity |
0.02 |
0.08 |
|
Inventory Turnover
Ratio |
3.47 |
3.57 |
|
Trade Receivables
Turnover Ratio |
11.89 |
9.34 |
|
Trade Payables
Turnover Ratio |
17.03 |
19.67 |
|
Net Capital
Turnover Ratio |
4.48 |
7.87 |
|
Net Profit Ratio |
0.74% |
1.38% |
|
Return on Capital
Employed |
0.021 |
0.079 |
Here is a summary of the financial ratios for the
years 2025 and 2024:
Current Ratio
The current ratio improved
from 1.43 in 2024 to 2.3 in 2025. This shows the company’s ability to pay its
short-term liabilities has become stronger, with enough current assets available
to cover its dues comfortably.
Debt-Equity Ratio
The debt-equity ratio dropped
sharply from 0.95 to 0.11. This means the company reduced its dependence on
borrowed funds and is now mostly relying on its own capital, which is a sign of
strong financial stability.
Debt Service Coverage Ratio
This ratio increased from
0.28 to 0.54, showing the company is in a better position to cover its debt
repayments from its earnings, though it 's still below the ideal level of 1.
Return on Equity (ROE)
ROE decreased from 0.08 in
2024 to 0.02 in 2025. This means the profit earned on shareholders’ funds has
gone down, indicating lower returns for the owners.
Inventory Turnover Ratio
This ratio fell slightly from
3.57 to 3.47. It shows the company is taking a little more time to sell its
inventory compared to the previous year.
Trade Receivables Turnover Ratio
The ratio increased from 9.34
to 11.89, meaning the company collected payments from its customers faster in
2025. This is a positive sign for cash flow.
Trade Payables Turnover Ratio
The ratio declined from 19.67
to 17.03, which means the company is taking more time to pay its suppliers.
This might help with short-term cash flow, but it could affect supplier trust
if delayed too much.
Net Capital Turnover Ratio
This ratio dropped from 7.87
to 4.48, suggesting the company generated less revenue per unit of capital
used. This shows a decrease in capital efficiency.
Net Profit Ratio
The net profit ratio declined
from 1.38% to 0.74%. It shows the company earned lower profit from its total
revenue in 2025 compared to 2024, which reflects weaker profitability.
Return on Capital Employed (ROCE)
ROCE decreased from 0.079 to
0.021, showing the company earned lower returns from its overall capital in
2025, indicating reduced efficiency in using its resources.
