| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Robert Resources Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current Assets |
|
|
|
Property,
Plant and Equipment |
1.09 |
1.25 |
|
Other
non-current financial assets |
0.09 |
0.11 |
|
Deferred
Tax Assets (Net) |
0.27 |
0.25 |
|
Current Assets |
|
|
|
Inventories |
9.80 |
12.24 |
|
Investments
|
8.69 |
11.44 |
|
Trade
receivables |
0.81 |
4.48 |
|
Cash
and Cash Equivalents |
2.22 |
1.86 |
|
Bank
balances other than above |
0.15 |
0.15 |
|
Loans |
13.13 |
6.67 |
|
Current
Tax Assets (Net) |
0.47 |
0.95 |
|
Other
Current Assets |
0.30 |
0.84 |
|
Total assets |
37.07 |
40.30 |
|
Equity |
|
|
|
Equity
Share Capital |
10.24 |
10.24 |
|
Other
Equity |
11.19 |
11.04 |
|
Non-current Liabilities |
|
|
|
Borrowings
|
11.31 |
15.74 |
|
Deferred
tax liabilities (Net) |
- |
0.12 |
|
Current Liabilities |
|
|
|
Trade Payables – outstanding dues of creditors other than micro & small
enterprises |
4.05 |
1.49 |
|
Other
Current Liabilities |
0.26 |
1.64 |
|
Total equity and liability |
37.07 |
40.30 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue
from Operations |
7.33 |
17.24 |
|
Other
Income |
1.26 |
5.20 |
|
Total Income |
8.60 |
22.45 |
|
Expenses |
|
|
|
Cost of Land, Development Rights, Constructed properties and other expenses related
to Construction Activities |
1.90 |
- |
|
Purchase
of stock in trade |
2.27 |
19.79 |
|
Changes
in Stock in Trade and Construction Work-in-Progress |
2.44 |
-3.25 |
|
Employee
Benefits Expense |
0.10 |
0.07 |
|
Finance
Costs |
1.21 |
3.46 |
|
Depreciation
and Amortization |
0.15 |
0.01 |
|
Other
Expenses |
0.85 |
0.91 |
|
Total Expenses |
8.95 |
21.00 |
|
Profit/(Loss) Before Tax |
-0.34 |
1.44 |
|
Current
Tax |
0.65 |
0.14 |
|
Deferred
Tax |
-0.62 |
0.03 |
|
Tax in respect
of earlier years |
0.92 |
-0.13 |
|
Profit/(Loss) for the Year |
-1.29 |
1.39 |
|
Other Comprehensive Income (OCI) |
|
|
|
Items
not reclassified to Profit & Loss |
1.93 |
0.96 |
|
Income Tax relating to items that will not be reclassified to profit & loss |
-0.48 |
-0.58 |
|
Total
Other Comprehensive Income |
1.44 |
0.38 |
|
Total Comprehensive Income |
0.14 |
1.78 |
|
Earnings per share |
|
|
|
Basic
& Diluted EPS |
-1.27 |
1.37 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Profit/(Loss)
Before Tax |
-0.34 |
1.44 |
|
Adjustments for: |
|
|
|
Finance
Cost |
1.21 |
3.46 |
|
Depreciation
and Amortization |
0.15 |
0.01 |
|
Interest
Income |
-1.21 |
-2.33 |
|
Profit
/ (Loss) from sale of Current Investment |
- |
-1.32 |
|
Dividend
Income |
- |
-0.08 |
|
Operating Profit Before Working Capital
Changes |
-0.19 |
1.18 |
|
Working
Capital Changes: |
|
|
|
(Increase)/Decrease, Other Non-Current and Current Financial Assets, Other Non-Current and Current
Assets |
0.56 |
-1.32 |
|
(Increase)/Decrease
Trade receivables |
3.67 |
7.06 |
|
(Increase)/Decrease
Inventories |
2.44 |
-3.25 |
|
(Increase)/Decrease
Trade payables |
2.55 |
-1.51 |
|
Increase/ (Decrease) Other Non-Current and Current Financial Liability and Non-Current
and Current Liability & Provisions |
-1.38 |
1.53 |
|
Net Cash from Operating Activities (before
tax) |
7.65 |
3.68 |
|
Direct
Taxes Paid (Net) |
-1.09 |
-0.62 |
|
Net Cash used in Operating Activities |
6.55 |
3.05 |
|
Cash Flow from Investing Activities |
|
|
|
Purchase
of Property, Plant & Equipment |
- |
-1.22 |
|
(Increase)/Decrease
in other current and non-current Loans |
-6.63 |
- |
|
Sales/(Purchase)
of Investments (Net) |
4.85 |
-0.78 |
|
Dividend
Income |
- |
0.08 |
|
Interest
Income |
1.21 |
2.33 |
|
Net Cash from Investing Activities |
-0.55 |
0.39 |
|
Cash Flow from Financing Activities |
|
|
|
Proceeds/(Repayment)
of non-current and current Borrowings |
-4.42 |
1.03 |
|
Interest
Paid |
1.21 |
-3.46 |
|
Net Cash from Financing Activities |
-5.64 |
-2.42 |
|
Net
increase/(decrease) in Cash & Equivalents |
0.35 |
1.02 |
|
Cash
& Equivalents at beginning of year |
1.86 |
0.83 |
|
Cash & Equivalents at end of year |
2.22 |
1.86 |
Summary
of cash flow statement for the year 2025 and 2024:
Cash Flow
from Operating Activities:
Despite reporting a loss before tax of ₹-0.34 crore in 2025 (compared to a
profit of ₹1.44 crore in 2024), the company generated strong operating cash
flows of ₹6.55 crore in 2025, up from ₹3.05 crore in 2024. This improvement is
mainly due to favorable working capital changes, such as a significant decrease
in trade receivables, inventories, and an increase in trade payables. These
adjustments helped offset the weak profitability, indicating efficient
short-term cash management even though accounting profits declined.
Cash Flow
from Investing Activities:
The company reported a net cash outflow of ₹-0.55 crore in 2025, compared to a
small inflow of ₹0.39 crore in 2024. The major reason for the outflow was a
significant increase in loans (₹-6.63 crore), partially offset by proceeds from
the sale of investments (₹4.85 crore) and interest income. In contrast, 2024
saw proceeds from investments and interest income outweighing capital
expenditure. This suggests increased deployment of funds into loans or
financial assets during 2025.
Cash Flow
from Financing Activities:
Cash flow from financing activities showed a higher outflow of ₹-5.64 crore in
2025 compared to ₹-2.42 crore in 2024. This was primarily due to repayment of
borrowings (₹-4.42 crore), indicating deleveraging by the company. Although
interest paid appears as a positive adjustment here (likely due to presentation
format), overall the company reduced its reliance on external financing, which
can be seen as a conservative financial strategy.
Net
Change in Cash and Cash Equivalents:
The net increase in cash declined to ₹0.35 crore in 2025 from ₹1.02 crore in
2024. This lower increase is due to higher cash outflows from investing and
financing activities, despite strong operating inflows. It indicates that while
operations are generating cash, the company is using it for repayments and
investments.
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Current
Ratio |
170.31 |
758.11 |
|
Debt-to-Equity
Ratio |
0.62 |
0.62 |
|
Debt
Service Coverage Ratio |
0.45 |
1.43 |
|
Return
on Equity Ratio |
-0.04 |
0.02 |
|
Return
on Capital Employed |
2.36% |
4.80% |
|
Return
on Investment |
11.43% |
9.35% |
Summary
of financial ratios for the year 2025 and 2024:
Current
Ratio:
The current ratio declined sharply from 758.11 in 2024 to 170.31 in 2025.
Although the ratio remains extremely high—indicating strong short-term
liquidity—the significant drop suggests a reduction in current assets or better
utilization of idle resources. Still, such a high ratio may imply inefficient
use of working capital.
Debt-to-Equity
Ratio:
The debt-to-equity ratio remained constant at 0.62 for both years. This
indicates that the company’s capital structure has been stable, with a moderate
level of debt financing. It reflects a balanced approach between borrowed funds
and shareholders’ equity.
Debt
Service Coverage Ratio:
The DSCR decreased substantially from 1.43 in 2024 to 0.45 in 2025. This is a
concerning sign, as it shows the company may not be generating sufficient
earnings to cover its debt obligations comfortably in 2025, indicating
potential financial stress.
Return on
Equity:
ROE declined from a positive 0.02 (2%) in 2024 to -0.04 (-4%) in 2025. This
indicates that the company moved from generating a modest profit for
shareholders to incurring losses, reflecting poor profitability and reduced
shareholder value.
Return on
Capital Employed:
ROCE decreased from 4.80% in 2024 to 2.36% in 2025. This suggests a decline in
the efficiency with which the company is using its capital to generate profits,
indicating weaker operational performance.
Return on
Investment:
ROI improved from 9.35% in 2024 to 11.43% in 2025. This is a positive sign, showing
that the company achieved better returns on its investments despite challenges
in overall profitability.
