| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| RKB Global Limited |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Non-Current Assets |
|
|
|
Property, Plant
And Equipment |
72.77 |
48.91 |
|
Capital Work
In Progress |
- |
20.24 |
|
Investments |
0.03 |
- |
|
Trade Receivables |
68.48 |
11.93 |
|
Other Financial
Assets |
12.60 |
4.54 |
|
Other Non-Current
Assets |
0.53 |
0.33 |
|
Current Assets |
|
|
|
Inventories |
52.70 |
85.98 |
|
Trade Receivables |
187.15 |
133.68 |
|
Cash And
Cash Equivalents |
0.12 |
0.15 |
|
Bank Balances |
11.63 |
16.31 |
|
Other
Current Assets |
12.02 |
18.06 |
|
Income Tax
Assets (Net) |
5.12 |
12.02 |
|
Total Assets |
423.15 |
352.13 |
|
Equity |
|
|
|
Share Capital |
43.82 |
43.77 |
|
Other Equity |
180.81 |
158.63 |
|
Non-Current Liabilities |
|
|
|
Borrowings |
17.01 |
13.65 |
|
Trade
Payables |
0.17 |
1.27 |
|
Provisions |
0.29 |
0.30 |
|
Deferred Tax
Liabilities Net |
0.66 |
0.25 |
|
Current Liabilities |
|
|
|
Borrowings |
64.86 |
44.77 |
|
Trade
Payables - Dues Of Micro & Small Enterprises |
10.09 |
0.63 |
|
Trade
Payables - Dues Of Others |
73.02 |
68.82 |
|
Other Financial
Liabilities |
8.39 |
5.31 |
|
Provisions |
0.04 |
0.04 |
|
Other Current
Liabilities |
11.43 |
0.73 |
|
Income Tax
Liabilities (Net) |
12.58 |
13.97 |
|
Total Equity And Liabilities |
423.15 |
352.13 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Income |
|
|
|
Revenue From
Operations |
561.42 |
411.12 |
|
Other Income |
4.89 |
2.47 |
|
Total Income |
566.31 |
413.59 |
|
Expenses |
|
|
|
Cost Of Items
Manufactured |
310.58 |
198.62 |
|
Purchases Of
Stock In Trade |
148.54 |
127.50 |
|
Changes In Inventories
Of Finished Goods, Stock-In-Trade |
45.55 |
44.53 |
|
Employee Benefits
Expenses |
3.49 |
3.66 |
|
Finance
Costs |
12.25 |
14.22 |
|
Depreciation
And Amortization Expenses |
7.31 |
4.82 |
|
Other
Expenses |
4.74 |
6.38 |
|
Total Expenses |
532.45 |
399.73 |
|
Profit/(Loss) Before Exceptional Items And Tax |
33.85 |
13.86 |
|
Exceptional
Items |
0.94 |
1.59 |
|
Profit/(Loss) Before Tax |
34.80 |
15.44 |
|
Current Tax |
9.31 |
4.05 |
|
Deferred Tax |
0.36 |
0.31 |
|
Previous Year
Tax |
1.75 |
- |
|
Profit/(Loss) After Tax For The Period |
23.39 |
11.09 |
|
Share Of Profit/(Loss)
In Associate |
-0.01 |
- |
|
Total Other
Comprehensive Income/(Loss) |
0.05 |
0.04 |
|
Total Comprehensive Income For The Year |
23.44 |
11.13 |
|
Earnings Per Share |
|
|
|
Basic &
Diluted |
5.34 |
2.53 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Cash Flow From Operating Activities |
|
|
|
Net Profit As
Per Profit And Loss Account Before Tax |
34.80 |
15.44 |
|
Adjustments For: |
|
|
|
Gratuity
Expenses |
0.06 |
0.06 |
|
Depreciation/Amortization
Expenses |
7.31 |
4.82 |
|
Irrecoverable
Debts Written Off / Written Back |
0.02 |
- |
|
Finance
Charges |
12.25 |
14.22 |
|
Unrealized Foreign
Exchange Loss / (Gains) |
7.62 |
0.01 |
|
Loss / (Gains)
On Sale/Retirements Of PPEs/ Investment |
-0.94 |
-1.59 |
|
FD Interest
Receivable |
-1.48 |
-0.89 |
|
Operating Profit Before Working Capital Changes |
59.65 |
32.08 |
|
Movements In Working Capital: |
|
|
|
(Increase)/Decrease
In Inventories |
33.27 |
40.98 |
|
(Increase)/Decrease
In Trade Receivables |
-110.04 |
-79.45 |
|
(Increase)/Decrease
In Loans And Other Financial Assets |
-8.06 |
5.03 |
|
(Increase)/Decrease
In Other Assets-(NCA & CA) |
5.84 |
-8.30 |
|
Increase /(Decrease)
In Trade Payables |
12.55 |
-21.94 |
|
Increase/(Decrease)
In Liabilities (NCL & CL) |
3.06 |
0.01 |
|
Cash Generated From/ (Used In) Operations |
-3.74 |
-31.58 |
|
Less: Net
Income Taxes Paid |
-6.79 |
-0.42 |
|
Net Cash From / (Used In) Operating Activities |
-10.53 |
-32.00 |
|
Cash Flow From Investing Activities |
|
|
|
Payments For
Property, Plant And Equipment |
-31.50 |
-25.22 |
|
Proceeds From
Sale Of Ppes |
1.27 |
2.27 |
|
Capital
Investments Proceeds / CWIP Transfer To Assets |
20.24 |
-5.32 |
|
Movements In
Bank Deposits Not Considered As CCE |
5.52 |
1.81 |
|
Interest Received |
0.61 |
0.59 |
|
Net Cash From / (Used In) Investing Activities |
-3.85 |
-25.86 |
|
Cash Flow From Financing Activities |
|
|
|
Borrowings
Raised / (Repaid) During The Year |
26.56 |
18.50 |
|
Further
Allotment Of Share Capital With Premium |
0.05 |
46.04 |
|
Interest And
Charges Paid |
-12.25 |
-6.60 |
|
Net Cash Flow / (Used In) Financing Activities |
14.35 |
57.93 |
|
Net Change
In Cash And Cash Equivalents |
-0.03 |
0.07 |
|
Add/Less: Cash
And Cash Equivalents At The Beginning Of The Year |
0.15 |
0.07 |
|
Cash And Cash Equivalents At The End Of The Year |
0.12 |
0.14 |
Summary
of the Cash Flow Statement for the years 2026 and 2025:
Cash
Flow from Operating Activities
The company’s
operating cash flow remained negative, although there was a significant
improvement from ₹(32.00) crore in FY2025 to ₹(10.53) crore in FY2026. Profit
before tax increased substantially from ₹15.44 crore to ₹34.80 crore, and
operating profit before working-capital changes rose from ₹32.08 crore to
₹59.65 crore. However, the major drag was the ₹110.04 crore increase in trade
receivables, indicating a substantial amount of sales remained tied up in
receivables. This was partly offset by higher inventory release of ₹33.27 crore
and an increase in trade payables of ₹12.55 crore. Overall, operating cash
generation is still weak despite improved profitability, primarily because of
working-capital absorption.
Cash
Flow from Investing Activities
Investing activities
resulted in a net cash outflow of ₹3.85 crore in FY2026, substantially lower
than the ₹25.86 crore outflow in FY2025. The company spent ₹31.50 crore on
property, plant and equipment, indicating continued investment in fixed assets
and capacity. This outflow was partly supported by ₹20.24 crore from capital
investments/CWIP transfers, ₹5.52 crore from movements in bank deposits, and
₹1.27 crore from sale of PPEs. The lower net investing outflow compared with
the previous year suggests that investment-related cash requirements were
better managed in FY2026.
Cash
Flow from Financing Activities
Financing activities
generated ₹14.35 crore in FY2026, compared with a strong inflow of ₹57.93 crore
in FY2025. Borrowings raised/repaid during the year contributed ₹26.56 crore,
indicating greater reliance on debt financing to support cash requirements. However,
the company incurred ₹12.25 crore in interest and charges, which reduced the
financing inflow. Further allotment of share capital contributed only ₹0.05
crore, compared with ₹46.04 crore in FY2025, showing that equity funding was
substantially lower in FY2026. Thus, financing cash flow was positive but
increasingly dependent on borrowings rather than fresh equity.
Net
Change in Cash and Cash Equivalents
The overall cash
position remained broadly stable, with a net decrease of only ₹0.03 crore
during FY2026. Cash and cash equivalents declined from ₹0.15 crore at the
beginning of the year to ₹0.12 crore at year-end. The positive financing cash
flow largely offset the cash consumed by operating and investing activities.
However, the very low closing cash balance indicates limited liquidity
headroom. The key concern is that the company is not yet generating positive
cash from operations despite reporting higher profits, making efficient
collection of trade receivables and better working-capital management critical
for strengthening future cash flows.
Financial ratios of RKB Global Limited
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Current
Ratio |
1.49 |
1.98 |
|
Debt-Equity
Ratio |
0.36 |
0.31 |
|
Debt
Service Coverage Ratio |
4.84 |
1.58 |
|
Return
on Equity Ratio |
10.41% |
5.48% |
|
Inventory
turnover Ratio |
4.48 |
3.48 |
|
Trade
Receivables turnover Ratio |
2.80 |
3.88 |
|
Trade
payables turnover Ratio |
6.55 |
3.99 |
|
Net
capital turnover Ratio |
6.36 |
3.12 |
|
Net
profit Ratio |
4.17% |
2.70% |
|
Return
on Capital employed |
15.35% |
14.66% |
|
Return
on investment |
5.53% |
3.15% |
Summary
of Financial Ratios for the year 2026 and 2025:
Current Ratio
The current ratio
decreased from 1.98 in
FY 2024–25 to 1.49 in FY 2025–26, indicating a decline in the
company’s short-term liquidity position. Although the ratio remains above 1,
the reduction suggests that the company has relatively less current-asset
coverage for its current liabilities compared with the previous year.
Debt-Equity
Ratio
The debt-equity
ratio increased from 0.31
to 0.36, indicating a modest rise in the use of debt relative
to shareholders’ equity. The ratio is still relatively low, suggesting that the
company continues to maintain a comparatively conservative level of financial
leverage.
Debt
Service Coverage Ratio
The debt service
coverage ratio improved significantly from 1.58 to 4.84. This indicates a
substantial improvement in the company’s ability to generate sufficient
earnings to meet its debt-servicing obligations and reflects stronger debt
repayment capacity during FY 2025–26.
Return
on Equity Ratio
Return on equity
increased from 5.48% to
10.41%, showing a significant improvement in the returns
generated on shareholders’ funds. This indicates better profitability and more
efficient utilization of shareholders’ capital during the year.
Inventory
Turnover Ratio
The inventory
turnover ratio improved from 3.48
to 4.48, indicating that inventory was converted into sales
more frequently during FY 2025–26. This suggests better inventory management
and improved efficiency in the utilization of stock.
Trade
Receivables Turnover Ratio
The trade
receivables turnover ratio declined from 3.88
to 2.80, indicating slower collection of receivables compared
with the previous year. This may suggest that the company took longer to
recover amounts due from customers, potentially affecting working-capital
efficiency.
Trade
Payables Turnover Ratio
The trade payables
turnover ratio increased substantially from 3.99 to 6.55. This indicates that the
company settled its trade payables more frequently during FY 2025–26. The
increase reflects faster payment to suppliers, although it may also indicate a
shorter period of credit being utilized.
Net
Capital Turnover Ratio
The net capital
turnover ratio increased significantly from 3.12 to 6.36, indicating much better
utilization of net working capital to generate revenue. This suggests improved
operating efficiency and stronger management of the company’s working-capital
resources.
Net
Profit Ratio
The net profit ratio
improved from 2.70% to
4.17%, indicating that the company earned a higher proportion
of net profit from its revenue during FY 2025–26. This reflects an improvement
in overall profitability and cost efficiency.
Return
on Capital Employed
Return on capital
employed increased from 14.66%
to 15.35%, indicating a moderate improvement in the company’s
ability to generate operating returns from the total capital employed. This
reflects slightly better efficiency in the utilization of long-term funds.
Return
on Investment
Return on investment increased from 3.15% to 5.53%, showing a considerable improvement in the returns generated from investments. This indicates better investment performance and improved utilization of invested funds during FY 2025–26.
