| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Roots Multiclean Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Plant, property and equipment |
13,101.63 |
10,831.99 |
|
Capital work in progress |
386.41 |
1,112.71 |
|
Right of use assets |
563.88 |
360.43 |
|
Other intangible assets |
325.43 |
315.12 |
|
Investments (non-current) |
3,698.54 |
3,494.52 |
|
Other financial assets |
155.25 |
330.44 |
|
Other assets (non-current) |
799.70 |
81.91 |
|
Current assets |
|
|
|
Inventories |
15,651.09 |
13,335.23 |
|
Investments |
2,068.81 |
25.04 |
|
Trade receivables |
8,394.29 |
8,203.80 |
|
Cash and cash equivalent |
689.83 |
228.09 |
|
Bank balances other than cash and cash equivalent
|
2,558.13 |
1,493.44 |
|
Other financial assets |
1,939.43 |
1,751.17 |
|
Other current assets |
1,238.55 |
1,050.05 |
|
Total assets |
51,570.97 |
42,613.94 |
|
Equity |
|
|
|
Equity share capital |
200.00 |
200.00 |
|
Other equity |
32,882.33 |
28,313.88 |
|
Non-current liabilities |
|
|
|
Borrowings |
1,263.10 |
769.48 |
|
Lease liabilities |
358.80 |
146.46 |
|
Deferred tax liabilities |
164.41 |
166.59 |
|
Current liabilities |
|
|
|
Borrowing |
8,319.10 |
5,793.73 |
|
Lease liability |
215.82 |
209.58 |
|
Trade payables |
|
|
|
Total outstanding dues of micro and small
enterprises |
980.40 |
480.26 |
|
Total outstanding dues other than above |
3,000.48 |
2,516.28 |
|
Other financial liabilities |
3.16 |
3.30 |
|
Other current liabilities |
2,955.11 |
2,929.04 |
|
Provisions |
934.08 |
650.51 |
|
Current tax liabilities |
294.18 |
434.83 |
|
Total equity and liabilities |
51,570.97 |
42,613.94 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
50,638.42 |
43,900.99 |
|
Other Income |
357.07 |
174.36 |
|
Total Income |
50,995.49 |
44,075.35 |
|
Expenses |
|
|
|
Cost of material consumed |
19,313.33 |
16,774.70 |
|
Purchase of stock in trade |
5,213.79 |
3,573.43 |
|
Changes in inventories of finished goods and WIP |
-523.14 |
-94.99 |
|
Employee benefits expense |
9,385.71 |
8,725.75 |
|
Finance costs |
1,003.51 |
511.64 |
|
Depreciation & amortization expense |
1,238.57 |
1,056.38 |
|
Other Expenses |
9,043.17 |
7,493.63 |
|
Total Expenses |
44,674.94 |
38,040.54 |
|
Profit/Loss Before Tax |
6,320.55 |
6,034.81 |
|
Current Tax |
1,536.69 |
1,663.92 |
|
Deferred Tax |
17.72 |
-136.77 |
|
Profit/ Loss for the period |
4,766.14 |
4,507.66 |
|
Share of profits from associate |
0.67 |
- |
|
Profit/loss after tax and share of profit from
associate |
4,766.81 |
4,507.66 |
|
Other comprehensive income |
|
|
|
Item that will not to be classified to profit or
loss : |
|
|
|
Re-measurement gain/(loss) of defined benefit
plan |
-169.57 |
-12.64 |
|
Equity instruments through OCI (net) |
48.35 |
40.38 |
|
Income tax relating to items that will be reclassified to profit and loss |
35.76 |
-2.59 |
|
Items that will be
classified to profit and loss : |
|
|
|
Investments through OCI |
73.27 |
0.04 |
|
Foreign currency translation reserve |
-87.74 |
-34.50 |
|
Income tax relating to items that will be reclassified to profit and loss |
-18.44 |
-0.01 |
|
Total Other Comprehensive Income |
4,648.44 |
4,498.34 |
|
Earning per share |
|
|
|
Basic |
238.34 |
225.38 |
|
Diluted |
238.34 |
225.38 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net profit/loss before tax |
6,320.55 |
6,034.81 |
|
Adjustments
: |
|
|
|
Depreciation and amortization |
1,238.57 |
1,056.38 |
|
Finance costs |
1,003.51 |
511.64 |
|
Loss/(profit) on sale
of PPE |
-24.70 |
-29.46 |
|
Loss/(profit) on sale
of investments |
-20.51 |
- |
|
Provisions for bad and
doubtful debts |
99.36 |
66.47 |
|
Unrealised exchange fluctuation (gain)/loss |
-22.74 |
-29.55 |
|
Interest income |
-188.22 |
-91.72 |
|
Working
capital adjustments: |
|
|
|
Decrease/(increase) Inventories |
-2,315.86 |
-218.05 |
|
Decrease/(increase) Trade
receivables |
-225.80 |
-540.06 |
|
Decrease/(increase) in
other financial assets |
-43.14 |
-413.06 |
|
Decrease/(increase) in
other assets (current + non current) |
-906.29 |
-275.10 |
|
(Decrease)/increase in Trade payables |
885.29 |
-524.86 |
|
Decrease)/increase in
other financial liabilities |
-0.14 |
-0.29 |
|
Decrease)/increase in
other current liabilities |
26.07 |
280.44 |
|
Decrease)/increase in
provisions (current + non-current) |
114.00 |
-25.45 |
|
Cash generated from operations |
5,909.95 |
5,739.14 |
|
Income tax |
-1,684.00 |
-1,653.99 |
|
Net Cash from/(used in) Operating Activities |
4,225.95 |
4,085.15 |
|
Cash Flow from Investing Activities |
|
|
|
Addition to plant, property and equipment |
-2,617.50 |
-1,921.99 |
|
Proceeds from sale of plant, property and
equipment |
78.11 |
66.34 |
|
Addition to investment |
-3,504.32 |
-25.01 |
|
Sale proceeds from investment |
1,400.00 |
- |
|
Bank balances not considered as cash and cash
equivalent |
-1,064.69 |
-1,315.27 |
|
Interest income |
218.29 |
101.23 |
|
Net Cash from / (used in) Investing Activities |
-5,490.11 |
-3,094.70 |
|
Cash Flow from Financing Activities |
|
|
|
Finance costs |
-950.98 |
-476.21 |
|
Dividend paid |
-80.00 |
-80.00 |
|
Proceeds/(repayment)
from non-current borrowings |
493.62 |
422.66 |
|
Proceeds/(repayment)
from current borrowings |
2,525.37 |
-513.12 |
|
Repayment of lease
liabilities |
-262.11 |
-186.65 |
|
Net Cash from/(used in) Financing Activities |
1,725.90 |
-833.32 |
|
Net Increase/decrease in Cash & cash
equivalents |
461.74 |
157.13 |
|
Cash and cash equivalents at the beginning of the
year |
228.09 |
70.96 |
|
Cash and cash equivalents at the end of the year |
689.83 |
228.09 |
Summary
of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating Activities
The
company generated a strong positive operating cash flow of ₹4,225.95 lakhs in
FY 2024–25 compared to ₹4,085.15 lakhs in FY 2023–24, showing stable
operational performance. Net profit before tax increased slightly to ₹6,320.55
lakhs. Non-cash adjustments such as depreciation (₹1,238.57 lakhs) and higher
finance costs (₹1,003.51 lakhs) supported cash generation. However, working
capital changes absorbed significant cash, mainly due to a sharp increase in
inventories (₹2,315.86 lakhs) and other assets (₹906.29 lakhs). Trade payables
increased by ₹885.29 lakhs, partially offsetting the working capital outflow.
After paying income tax of ₹1,684.00 lakhs, net operating cash flow remained
healthy, indicating that core business operations are generating sufficient
liquidity.
Cash Flow from Investing Activities
Net
cash used in investing activities increased substantially to ₹5,490.11 lakhs
compared to ₹3,094.70 lakhs in the previous year, reflecting aggressive
investment activity. The company made significant additions to plant, property,
and equipment (₹2,617.50 lakhs) and investments (₹3,504.32 lakhs), indicating
expansion and capital deployment. Although there were proceeds from sale of
investments (₹1,400.00 lakhs) and PPE (₹78.11 lakhs), these were insufficient
to offset the heavy capital outflows. Additionally, ₹1,064.69 lakhs were parked
in bank balances not considered as cash equivalents. Overall, the higher
investing outflow suggests long-term growth planning but resulted in short-term
cash absorption.
Cash Flow from Financing Activities
Financing
activities generated net cash inflow of ₹1,725.90 lakhs in FY 2024–25 as
against an outflow of ₹833.32 lakhs in FY 2023–24. The company raised funds
primarily through increased current borrowings (₹2,525.37 lakhs) and
non-current borrowings (₹493.62 lakhs). However, cash outflows included finance
cost payments (₹950.98 lakhs), lease liability repayments (₹262.11 lakhs), and
dividend payment (₹80.00 lakhs). The positive financing cash flow indicates
that borrowings were used to partly fund the heavy investing activities during
the year.
Net Change in Cash and Cash Equivalents
Overall, cash and cash equivalents increased by ₹461.74 lakhs during FY 2024–25 compared to an increase of ₹157.13 lakhs in the previous year. The closing cash balance stood at ₹689.83 lakhs as against ₹228.09 lakhs last year. Despite substantial capital expenditure and investment activities, strong operating cash flow and additional borrowings helped the company improve its liquidity position during the year.
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Current ratio |
2.26 |
2.39 |
|
Debt
equity ratio |
0.14 |
0.07 |
|
Debt service coverage ratio |
10.80 |
7.52 |
|
Return
on equity ratio |
17.08% |
16.48% |
|
Inventory
turnover ratio |
4.30 |
3.96 |
|
Trade
receivables ratio |
5.54 |
5.09 |
|
Trade
payables turnover ratio |
5.30 |
4.48 |
|
Net capital turnover ratio |
1.36 |
1.37 |
|
Net profit ratio |
12.55% |
11.99% |
|
Return
on capital employed |
15.74% |
15.48% |
|
Return
on Investments |
0.39% |
0.13% |
Summary
of the Financial Ratio for the years 2025 and 2024:
Current Ratio:
The current ratio decreased slightly to 2.26 from 2.39 but remains strong,
indicating the company has sufficient current assets to meet its short-term
liabilities comfortably.
Debt-Equity Ratio:
The ratio increased to 0.14 from 0.07, showing a rise in borrowings; however,
it is still low, reflecting a conservative capital structure with minimal
financial risk.
Debt Service Coverage Ratio:
DSCR improved to 10.80 from 7.52, indicating a very strong ability to service
debt obligations from operating earnings.
Return on Equity:
ROE increased to 17.08% from 16.48%, reflecting improved profitability and
efficient use of shareholders’ funds.
Inventory Turnover Ratio:
The ratio improved to 4.30 from 3.96, indicating better inventory management
and faster stock movement.
Trade Receivables Turnover Ratio:
The ratio increased to 5.54 from 5.09, showing improved efficiency in
collecting receivables.
Trade Payables Turnover Ratio:
The ratio rose to 5.30 from 4.48, suggesting quicker payments to suppliers compared
to the previous year.
Net Capital Turnover Ratio:
The ratio remained stable at 1.36 compared to 1.37, indicating consistent
efficiency in utilizing capital to generate revenue.
Net Profit Ratio:
The net profit ratio improved to 12.55% from 11.99%, reflecting better cost
management and higher profitability.
Return on Capital Employed:
ROCE slightly increased to 15.74% from 15.48%, showing marginal improvement in
overall capital utilization.
Return
on Investments:
ROI improved to 0.39% from 0.13%, indicating better returns from investment
activities, though the overall return remains low.
