| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| San Engineering And Locomotive Company Limited |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Non-current assets |
|
|
|
Property,
plant and equipment |
74.88 |
44.59 |
|
Capital
work in progress |
0.42 |
- |
|
Intangible
assets (other than Goodwill) |
0.16 |
0.25 |
|
Goodwill |
13.18 |
13.18 |
|
Right
of use asset |
0.67 |
1.10 |
|
Other
financial assets |
4.10 |
3.90 |
|
Other
Non Current Assets |
0.34 |
0.31 |
|
Current assets |
|
|
|
Inventories |
73.82 |
93.62 |
|
Investments |
17.45 |
35.00 |
|
Trade
receivables |
147.64 |
138.43 |
|
Cash
and cash equivalents |
10.98 |
7.88 |
|
Bank
balances other than above |
11.11 |
7.88 |
|
Other
financial assets |
2.09 |
2.41 |
|
Other
current assets |
4.70 |
2.66 |
|
Total Assets |
361.54 |
351.19 |
|
Equity |
|
|
|
Equity
share capital |
4.45 |
4.45 |
|
Other
equity |
299.50 |
284.65 |
|
Non-current liabilities |
|
|
|
Lease
liabilities |
0.35 |
0.74 |
|
Provisions |
3.83 |
3.07 |
|
Deferred
Tax Liability |
0.12 |
0.86 |
|
Current liabilities |
|
|
|
Trade
payables - total outstanding dues of micro and small enterprises |
7.85 |
8.05 |
|
Trade payables - total outstanding dues of creditors other than micro and small
enterprises |
30.50 |
33.65 |
|
Lease
liabilities |
0.39 |
0.39 |
|
Other
current financial liabilities |
6.98 |
6.97 |
|
Other
current liabilities |
6.57 |
7.15 |
|
Short
Term Provisions |
0.96 |
0.86 |
|
Current
tax liabilities (Net) |
0.07 |
0.35 |
|
Total Equity and Liabilities |
361.54 |
351.19 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Income |
|
|
|
Revenue
from operations |
295.59 |
265.34 |
|
Other
income |
3.23 |
3.62 |
|
Total income |
298.82 |
268.97 |
|
Expenses |
|
|
|
Cost of
materials consumed |
165.64 |
154.89 |
|
Changes
in inventories of work-in-progress and finished goods |
9.85 |
-15.24 |
|
Employee
benefits expense |
43.27 |
40.53 |
|
Finance
costs |
0.65 |
1.75 |
|
Depreciation
and amortization expense |
6.46 |
6.66 |
|
Other
expenses |
46.23 |
42.13 |
|
Total expenses |
272.09 |
230.73 |
|
Profit before exceptional items and tax |
26.73 |
38.24 |
|
Exceptional
items - Profit/(loss) on sale of Property, Plant and Equipment |
- |
25.05 |
|
Profit before tax from continuing
operations |
26.73 |
63.29 |
|
Income tax expense |
|
|
|
Current
tax |
7.28 |
13.68 |
|
Tax
charge/(credit) for earlier years based on assessment completed |
0.04 |
-0.03 |
|
Deferred
tax (credit)/charge |
-0.53 |
-0.22 |
|
Profit for the year |
19.93 |
49.86 |
|
Other comprehensive income |
|
|
|
Remeasurement
of post employment benefit obligations |
-0.85 |
-0.12 |
|
Income
tax relating to these items |
0.21 |
0.03 |
|
Total comprehensive income for the year |
19.30 |
49.77 |
|
Earnings per share |
|
|
|
Basic
& Diluted |
44.80 |
112.04 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Cash Flow From Operating Activities |
|
|
|
Profit
before tax |
26.73 |
63.29 |
|
Adjustments for: |
|
|
|
Depreciation
and amortisation expense |
6.46 |
6.66 |
|
Bad
Debts Written off |
0.23 |
0.13 |
|
Expected
Credit Loss |
0.31 |
0.37 |
|
(Profit)/
Loss on sale of property, plant and equipment |
-0.10 |
-0.26 |
|
(Profit)/
Loss on sale of current investments |
-1.10 |
-1.88 |
|
Exceptional
items - Profit/(loss) on sale of Property, Plant and Equipment |
- |
-25.05 |
|
Fair
Value changes of investments considered in the profit and loss |
-0.24 |
-0.86 |
|
Interest
received |
-0.56 |
-0.62 |
|
Finance
costs |
0.65 |
1.75 |
|
Operating profit before working capital
changes |
32.37 |
43.52 |
|
Changes in operating assets and
liabilities: |
|
|
|
(Increase)/
decrease in Other financial assets |
-0.20 |
-1.08 |
|
(Increase)/
decrease in Inventories |
19.80 |
-14.62 |
|
(Increase)/
decrease in Trade receivables |
-9.74 |
-32.98 |
|
(Increase)/
decrease in Other assets |
-1.85 |
2.23 |
|
Increase/
(decrease) in Provisions and other liabilities |
-1.23 |
-6.92 |
|
Increase/
(decrease) in Trade payables |
-3.35 |
-5.29 |
|
Cash generated from operations |
35.80 |
-15.13 |
|
Less:
Income taxes paid (net of refunds) |
-7.35 |
-13.16 |
|
Net cash from/ (used in) operating
activities |
28.45 |
-28.30 |
|
Cash Flows From Investing Activities |
|
|
|
Purchase
of PPE (including changes in CWIP) |
-36.66 |
-4.30 |
|
(Purchase)/
disposal proceeds of Investments |
18.88 |
9.60 |
|
Sale
proceeds of PPE (including changes in CWIP) |
0.10 |
28.77 |
|
(Investments in)/ Maturity of fixed deposits with banks (other than cash and cash
equivalents) |
-3.23 |
1.51 |
|
Interest
income |
0.66 |
0.95 |
|
Net cash from/ (used in) investing
activities |
-20.25 |
36.54 |
|
Cash Flows From Financing Activities |
|
|
|
Finance
costs |
-0.65 |
-1.75 |
|
Dividend
Paid |
-4.45 |
-4.45 |
|
Net cash from/ (used in) financing
activities |
-5.10 |
-6.20 |
|
Net
increase (decrease) in cash and cash equivalents |
3.11 |
2.04 |
|
Cash
and cash equivalents at the beginning of the financial year |
7.88 |
5.83 |
|
Cash and cash equivalents at end of the
year |
10.98 |
7.88 |
Summary
of Cash Flow Statement for the years 2026 and 2025:
Cash
Flow from Operating Activities
The company
generated net cash of ₹28.45 crore from operating activities in 2026, compared
with cash outflow of ₹28.30 crore in 2025. Operating profit before working
capital changes increased to ₹32.37 crore from ₹43.52 crore, but significant
improvement came from changes in working capital, particularly a ₹19.80 crore
reduction in inventories. Although trade receivables increased by ₹9.74 crore
and trade payables decreased by ₹3.35 crore, the company still generated
positive operating cash flow after paying ₹7.35 crore in income taxes. Overall,
operating cash generation improved substantially during 2026.
Cash
Flow from Investing Activities
Investing activities
resulted in a cash outflow of ₹20.25 crore in 2026, compared with a cash inflow
of ₹36.54 crore in 2025. The major reason for the outflow was the purchase of
property, plant and equipment (PPE) of ₹36.66 crore, indicating significant
investment in fixed assets. This was partly offset by ₹18.88 crore from
investments, ₹0.10 crore from the sale of PPE and ₹0.66 crore of interest
income. The previous year benefited significantly from ₹28.77 crore of PPE sale
proceeds, which explains the substantial difference between the two years.
Cash
Flow from Financing Activities
Financing activities
resulted in a cash outflow of ₹5.10 crore in 2026, compared with ₹6.20 crore in
2025. The outflow mainly consisted of ₹4.45 crore dividend payments and ₹0.65
crore of finance costs. The slightly lower financing outflow in 2026 indicates
a modest improvement compared with the previous year, although the company
continued to distribute dividends and incur finance costs.
Net
Increase in Cash and Cash Equivalents
The company recorded
a net increase in cash and cash equivalents of ₹3.11 crore in 2026, compared
with an increase of ₹2.04 crore in 2025. Despite the cash outflow from
investing and financing activities, strong operating cash generation enabled
the company to achieve an overall increase in cash during the year.
Financial ratios of SAN Engineering and Locomotive Company Limited
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Current
Ratio |
4.97 |
4.95 |
|
Return
on Equity Ratio (%) |
6.35% |
18.57% |
|
Inventory
Turnover Ratio |
104.00 |
119.00 |
|
Trade
Receivables Turnover Ratio |
177.00 |
169.00 |
|
Trade
Payables Turnover Ratio |
90.00 |
101.00 |
|
Net
Capital Turnover Ratio |
191.00 |
187.00 |
|
Net
Profit Ratio (%) |
6.46% |
18.42% |
|
Return
on Capital Employed (%) |
6.48% |
18.91% |
|
Return
on Investment (%) |
5.21% |
14.53% |
Summary of Financial Ratios for the year 2026-2025:
Current
Ratio:
The current ratio
remained almost stable, increasing marginally from 4.95 in 2025 to 4.97 in 2026.
This indicates that the company continued to maintain a strong short-term
liquidity position and had sufficient current assets to meet its current
liabilities.
Return
on Equity Ratio:
Return on Equity
declined significantly from 18.57% in 2025 to 6.35% in 2026. This indicates a
substantial reduction in the returns generated on shareholders’ funds,
suggesting lower profitability relative to the equity base.
Inventory
Turnover Ratio:
Inventory turnover
decreased from 119 times in 2025 to 104 times in 2026. This indicates a slight
reduction in the efficiency with which the company converted its inventory into
sales during the year.
Trade
Receivables Turnover Ratio:
The trade
receivables turnover ratio improved from 169 times in 2025 to 177 times in 2026.
This reflects better efficiency in collection of receivables and indicates that
the company was able to convert its credit sales into cash more quickly.
Trade
Payables Turnover Ratio:
Trade payables
turnover declined from 101 times in 2025 to 90 times in 2026. This suggests
that the company took comparatively longer to settle its trade payables during
2026.
Net
Capital Turnover Ratio:
Net capital turnover
improved slightly from 187 times in 2025 to 191 times in 2026. This indicates
that the company generated slightly higher sales in relation to the net capital
employed, reflecting improved utilisation of capital.
Net
Profit Ratio:
The net profit ratio
fell sharply from 18.42% in 2025 to 6.46% in 2026. This indicates a significant
decline in the proportion of profit earned from sales and reflects weaker
overall profitability during 2026.
Return on Capital Employed:
ROCE decreased
substantially from 18.91% in 2025 to 6.48% in 2026. This shows that the company
generated considerably lower returns from the capital employed in the business,
indicating reduced operating efficiency and profitability.
Return
on Investment:
Return on Investment
declined from 14.53% in 2025 to 5.21% in 2026. This indicates that the returns
generated on investments were significantly lower in 2026 compared with the
previous year.
