| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Ranjan Polysters Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Property,
plant and equipment |
18.09 |
19.16 |
|
Other
non-current financial assets |
1.06 |
0.67 |
|
Other
non-current assets |
0.20 |
0.17 |
|
Current assets |
|
|
|
Inventories |
7.31 |
6.81 |
|
Trade
receivables |
11.71 |
15.16 |
|
Cash
and cash equivalents |
0.46 |
0.03 |
|
Bank
balance other than cash and cash equivalents |
0.66 |
- |
|
Other
current financial assets |
0.16 |
0.12 |
|
Other
current assets |
2.46 |
2.59 |
|
Total assets |
42.15 |
44.74 |
|
Equity |
|
|
|
Equity
share capital |
3.00 |
3.00 |
|
Other
equity |
24.54 |
16.08 |
|
Non-current liabilities |
|
|
|
Borrowings |
5.75 |
12.51 |
|
Provisions |
1.45 |
1.14 |
|
Deferred
tax liabilities (net) |
1.02 |
1.50 |
|
Current liabilities |
|
|
|
Trade
payables |
2.88 |
4.57 |
|
Other
current financial liabilities |
2.95 |
2.79 |
|
Other
current liabilities |
0.20 |
0.21 |
|
Provisions |
0.22 |
0.12 |
|
Current
tax liabilities |
0.10 |
- |
|
Total equity and liabilities |
42.15 |
44.74 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
85.46 |
93.26 |
|
Other Income |
0.16 |
0.14 |
|
Total Income |
85.62 |
93.41 |
|
Expenses |
|
|
|
Cost of material consumed |
20.06 |
25.69 |
|
Purchases
of stock-in-trade |
0.04 |
- |
|
Changes in inventories of finished goods, work-in-progress and stock-in |
0.45 |
-1.23 |
|
Employee Benefit Expenses |
19.18 |
18.03 |
|
Finance Costs |
0.81 |
1.62 |
|
Depreciation, Depletion & amortization
expense |
2.20 |
2.25 |
|
Other Expenses |
31.88 |
39.16 |
|
Total Expenses |
74.65 |
85.54 |
|
Profit Before Tax |
10.97 |
7.86 |
|
Current Tax |
2.90 |
2.01 |
|
Deferred Tax |
-0.45 |
0.14 |
|
Profit/(Loss) for the period |
8.52 |
5.70 |
|
Other comprehensive
income |
-0.07 |
-0.06 |
|
Total Other comprehensive income |
8.44 |
5.63 |
|
Earnings per share |
|
|
|
Basic & Diluted |
28.41 |
19.01 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Profit
before tax |
10.97 |
7.86 |
|
Adjustments for reconcile profit (loss) |
|
|
|
Adjustments
for finance costs |
0.81 |
1.62 |
|
Adjustments
for decrease (increase) in inventories |
-0.49 |
-1.42 |
|
Adjustments
for decrease (increase) in trade receivables, current |
3.44 |
-2.34 |
|
Adjustments
for decrease (increase) in other current assets |
0.01 |
0.37 |
|
Adjustments
for decrease (increase) in other non-current assets |
-0.02 |
-0.05 |
|
Adjustments
for other financial assets, non-current |
-0.39 |
-0.07 |
|
Adjustments
for other financial assets, current |
-0.03 |
-0.03 |
|
Adjustments
for other bank balances |
-0.66 |
|
|
Adjustments
for increase (decrease) in trade payables, current |
-1.69 |
-1.54 |
|
Adjustments
for increase (decrease) in other current liabilities |
-0.01 |
0.12 |
|
Adjustments
for depreciation and amortization expense |
2.20 |
2.25 |
|
Adjustments
for provisions, current |
0.39 |
0.15 |
|
Adjustments
for other financial liabilities, current |
0.06 |
0.19 |
|
Other adjustments for which cash effects are investing or financing cash flow |
-0.10 |
0.08 |
|
Other
adjustments for non-cash items |
- |
0.03 |
|
Net cash flows from (used in) operations |
14.49 |
7.25 |
|
Interest
received |
-0.09 |
-0.03 |
|
Income
taxes paid (refund) |
2.69 |
1.89 |
|
Other
inflows (outflows) of cash |
-0.06 |
-0.06 |
|
Net cash flows from (used in) operating
activities |
11.64 |
5.24 |
|
Cash flows from used in investing
activities |
|
|
|
Proceeds
from sales of property, plant and equipment |
0.11 |
0.03 |
|
Purchase
of property, plant and equipment |
1.24 |
2.08 |
|
Interest
received |
0.09 |
0.03 |
|
Other
inflows (outflows) of cash |
0.07 |
- |
|
Net cash flows from (used in) investing
activities |
-0.96 |
-2.02 |
|
Cash flows from used in financing
activities |
|
|
|
Proceeds
from borrowings |
-9.43 |
-1.56 |
|
Interest
paid |
0.81 |
1.62 |
|
Net cash flows from (used in) financing
activities |
-10.25 |
-3.19 |
|
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes |
0.42 |
0.03 |
|
Net
increase (decrease) in cash and cash equivalents |
0.42 |
0.03 |
|
Cash and cash equivalents cash flow
statement at end of period |
0.46 |
0.03 |
Summary
of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow
from Operating Activities
The company reported
a strong improvement in cash generated from operating activities, with net cash
inflow rising to ₹11.64 crore in FY 2024–25 from ₹5.24 crore in FY 2023–24.
This growth is primarily driven by higher profit before tax, which increased to
₹10.97 crore from ₹7.86 crore, reflecting better operating performance.
Non-cash expenses like depreciation remained stable, contributing positively to
cash flows. A major contributor to the improvement was efficient working
capital management, particularly a significant reduction in trade receivables,
resulting in a cash inflow of ₹3.44 crore compared to an outflow in the
previous year. However, some cash outflows were observed due to an increase in
inventory and reduction in trade payables, indicating faster payments to
suppliers. After accounting for taxes paid and other adjustments, the company
demonstrated strong operational cash generation, highlighting improved
efficiency and liquidity.
Cash Flow
from Investing Activities
Cash flow from
investing activities showed a reduced outflow of ₹0.96 crore compared to ₹2.02
crore in the previous year, indicating lower capital expenditure during FY
2024–25. The company invested ₹1.24 crore in property, plant, and equipment,
which is significantly lower than ₹2.08 crore in FY 2023–24, suggesting a
slowdown in expansion or completion of prior investments. There were minor
inflows from the sale of fixed assets and interest received. Overall, the
reduced investing outflow reflects a more cautious investment approach and
better cash conservation strategy during the year.
Cash Flow
from Financing Activities
The financing
activities of the company resulted in a substantial net cash outflow of ₹10.25
crore, compared to ₹3.19 crore in the previous year. This was mainly due to
significant repayment of borrowings amounting to ₹9.43 crore, indicating a
deliberate effort by the company to reduce its debt burden. Interest payments also
declined, reflecting lower outstanding debt levels. This aggressive
deleveraging strategy strengthens the company’s financial position but also
consumes a large portion of the cash generated from operations.
Net
Change in Cash and Cash Equivalents
Despite strong
operating cash flows, the net increase in cash and cash equivalents was modest
at ₹0.42 crore, compared to ₹0.03 crore in the previous year. This is because a
significant portion of the cash generated was utilized for debt repayment and
other financing outflows. The closing cash balance stood at ₹0.46 crore,
indicating a slight improvement in liquidity, although cash reserves remain
relatively low.
