| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Roop Ultrasonix Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Equity |
|
|
|
Equity share capital |
6.97 |
6.97 |
|
Reserve & surplus |
42.03 |
40.58 |
|
Non current liability |
|
|
|
Long term borrowings |
4.34 |
- |
|
Deferred tax liability |
0.62 |
0.33 |
|
Long term provisions |
1.61 |
1.54 |
|
Current liabilities |
|
|
|
Short term borrowing |
9.18 |
6.91 |
|
Trade payables – outstanding dues of micro and small enterprises |
1.84 |
0.42 |
|
Trade payables – outstanding dues other than
above |
8.94 |
10.27 |
|
Other current liabilities |
5.96 |
6.03 |
|
Short term Provisions |
0.04 |
0.04 |
|
Total equity and liabilities |
81.52 |
73.10 |
|
Non-current assets |
|
|
|
Tangible assets |
23.90 |
13.62 |
|
Non current investment |
0.03 |
0.03 |
|
Long term Loans & advances |
0.90 |
0.18 |
|
Current assets |
|
|
|
Inventories |
14.74 |
16.04 |
|
Trade receivables |
8.00 |
8.54 |
|
Cash and cash equivalent |
30.90 |
31.37 |
|
Short term loans and advances |
2.74 |
3.15 |
|
Other current assets |
0.31 |
0.15 |
|
Total |
81.52 |
73.10 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
61.53 |
67.84 |
|
Other Income |
2.25 |
1.14 |
|
Total Income |
63.78 |
68.98 |
|
Expenses |
|
|
|
Cost of material consumed |
27.34 |
30.74 |
|
Changes in inventories of finished goods &
WIP |
0.17 |
-0.58 |
|
Employee benefit expense |
15.27 |
13.00 |
|
Financial costs |
1.34 |
0.86 |
|
Depreciation and amortisation expense |
1.83 |
1.42 |
|
Other expenses |
14.16 |
14.80 |
|
Total Expenses |
60.11 |
60.23 |
|
Profit before tax |
3.67 |
8.75 |
|
Current tax |
0.91 |
1.90 |
|
Current tax adjustment for earlier years |
-0.03 |
0.52 |
|
Deferred tax |
0.28 |
0.38 |
|
Profit/ Loss after tax for the period |
2.51 |
5.94 |
|
Earning per share |
|
|
|
Basic |
3.60 |
8.53 |
|
Diluted |
3.60 |
8.53 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit/(loss) Before Tax |
3.67 |
8.75 |
|
Depreciation |
1.83 |
1.42 |
|
Finance cost |
1.34 |
0.86 |
|
Dividend received |
-0.01 |
-0.01 |
|
Interest income |
-0.95 |
-0.56 |
|
Effect of exchange
rates on translating of operating cashflows |
-1.06 |
-0.05 |
|
Working
capital adjustments: |
|
|
|
Inventories |
1.30 |
-4.97 |
|
Trade receivables |
0.54 |
-0.35 |
|
Loans & advances
and other current assets |
-0.46 |
-0.14 |
|
Trade payable and Other
current liabilities |
0.02 |
0.64 |
|
Provisions |
0.07 |
-1.92 |
|
Cash
generated from operation |
6.30 |
3.67 |
|
Income tax paid |
-0.88 |
-2.42 |
|
Net cashflow from operating activities |
5.42 |
1.26 |
|
Cash Flow from Investing Activities |
|
|
|
(purchase) of fixed assets |
-12.11 |
-2.61 |
|
Sale of fixed assets |
- |
0.25 |
|
Interest received |
0.95 |
0.56 |
|
Dividend received |
0.01 |
0.01 |
|
Net Cash from / (used in) Investing Activities |
-11.16 |
-1.80 |
|
Cash Flow from Financing Activities |
|
|
|
Refunds of shares application money |
- |
-2.96 |
|
Repayment of
borrowings/loan taken |
6.60 |
-1.00 |
|
Finance cost |
-1.34 |
-0.86 |
|
Net Cash from/(used in) Financing Activities |
5.26 |
-4.82 |
|
Net Increase/decrease in Cash & cash
equivalents |
-0.47 |
-5.36 |
|
Cash and cash equivalents at the beginning of the
year |
31.37 |
36.74 |
|
Cash and cash equivalents at the end of the year |
30.90 |
31.37 |
Summary
of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating Activities
Roop Ultrasonix Limited reported a net
cash inflow from operating activities of Rs. 5.42 crores in FY 2024–25, up from
Rs. 1.26 crores in FY 2023–24, indicating stronger internal cash generation.
The net profit before tax decreased from Rs. 8.75 crores to Rs. 3.67 crores,
but the addition of non-cash items like depreciation (Rs. 1.83
crores) and finance costs (Rs. 1.34 crores)
contributed positively. Adjustments for interest income (-0.95
crores), dividends received (-0.01 crores), and
exchange
rate effects (-1.06 crores) impacted the cash from
operations. Working capital changes show increase in inventories
(Rs. 1.30 crores) and trade receivables (Rs.
0.54 crores), slightly offset by reductions in loans
& advances (-0.46 crores) and minor increases in trade
payables (0.02 crores). Provisions increased by 0.07 crores. After
accounting for income tax paid (Rs. 0.88 crores), the
company achieved a strong operating cash inflow of Rs. 5.42 crores,
demonstrating improved operational efficiency despite lower pre-tax profits.
Cash Flow from Investing Activities
The company’s investing activities resulted in a net
cash outflow of Rs. 11.16 crores, significantly
higher than Rs. 1.80 crores in the previous year. This is mainly due to substantial
capital expenditure on fixed assets (Rs. 12.11 crores),
reflecting investment in capacity expansion or modernization. Cash inflows from
interest
received (Rs. 0.95 crores) and dividend received (Rs.
0.01 crores) were minor and insufficient to offset the
heavy outflows. There were no proceeds from the sale of fixed assets in FY
2025, compared to Rs. 0.25 crores in the previous year, further contributing to
net outflow. Overall, the investing cash flow indicates the company is
aggressively investing in its long-term assets.
Cash Flow from Financing Activities
Financing activities generated a net
cash inflow of Rs. 5.26 crores, a strong recovery
from a net outflow of Rs. 4.82 crores in FY 2024. The cash inflow was mainly
supported by net borrowings of Rs. 6.60 crores,
indicating the company raised funds to support its investment and operational
needs. Outflows included finance costs of Rs. 1.34 crores. There
were no refunds of share application money in FY 2025, unlike the previous
year, which had a cash outflow of Rs. 2.96 crores. The positive financing cash
flow reflects the company’s ability to raise funds efficiently to support
growth.
Net Increase/Decrease in Cash & Cash
Equivalents
The company reported a slight net decrease in cash and cash equivalents of Rs. 0.47 crores, compared to a larger decrease of Rs. 5.36 crores in the previous year. Despite strong operating cash flows, heavy capital expenditure in investing activities reduced overall liquidity. The closing cash balance stood at Rs. 30.90 crores, down from Rs. 31.37 crores at the beginning of the year, maintaining a healthy cash reserve for operations.
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Current ratio |
2.84 |
3.13 |
|
Gross Debt equity ratio |
0.24 |
0.12 |
|
Net Debt equity ratio |
-0.26 |
-0.44 |
|
Debt service coverage
ratio |
4.27 |
8.85 |
|
Return on equity |
0.06 |
0.12 |
|
Inventory turnover
ratio |
4.12 |
5.13 |
|
Trade receivables ratio |
6.21 |
7.43 |
|
Trade payables turnover ratio |
7.64 |
8.54 |
|
Net capital turnover
ratio |
1.67 |
1.67 |
|
Net profit ratio |
0.05 |
0.09 |
|
Return on capital employed |
0.13 |
0.33 |
|
Return on investment |
0.10 |
0.06 |
Summary of Financial Ratio of the year 2025
and 2024.
Current Ratio
Decreased from 3.13
to 2.84, indicating slightly lower short-term liquidity but
still adequate to meet current obligations.
Gross Debt Equity Ratio
Increased from 0.12
to 0.24, showing a moderate rise in reliance on debt financing.
Net Debt Equity Ratio
Improved from -0.44
to -0.26, remaining negative due to excess cash, indicating
very low financial risk.
Debt Service Coverage Ratio
Declined from 8.85
to 4.27, still reflecting strong ability to service debt
comfortably.
Return on Equity
Dropped from 0.12
to 0.06, showing reduced profitability for shareholders.
Inventory Turnover Ratio
Fell from 5.13
to 4.12, indicating slower inventory movement.
Trade Receivables Ratio
Decreased from 7.43
to 6.21, implying longer collection period from customers.
Trade Payables Turnover Ratio
Declined from 8.54
to 7.64, suggesting slightly slower payments to suppliers.
Net Capital Turnover Ratio
Remained stable at 1.67, showing consistent efficiency in
using capital to generate revenue.
Net Profit Ratio
Dropped from 0.09
to 0.05, indicating reduced operational profitability.
Return on Capital Employed
Fell significantly from 0.33 to 0.13, indicating lower returns
on the total capital invested.
Return on Investment
Increased from 0.06
to 0.10, suggesting improved returns on specific investments
despite overall lower profitability.
