| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Schneider Electric President Systems Limited |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Non-current assets |
|
|
|
Property, plant and equipment |
31.99 |
28.15 |
|
Capital work-in-progress |
3.42 |
2.29 |
|
Right-of-use assets |
0.68 |
1.48 |
|
Other intangible assets |
- |
- |
|
Other financial assets |
3.04 |
2.88 |
|
Income tax assets (net) |
5.98 |
2.01 |
|
Deferred tax assets (net) |
3.77 |
4.39 |
|
Other non-current assets |
0.13 |
- |
|
Current assets |
|
|
|
Inventories |
47.23 |
37.69 |
|
Trade receivables |
118.22 |
114.35 |
|
Cash and cash equivalents |
106.31 |
74.29 |
|
Other financial assets |
2.70 |
1.60 |
|
Other current assets |
5.95 |
16.50 |
|
Assets classified as held for sale |
2.02 |
2.02 |
|
Total Assets |
331.55 |
287.85 |
|
Equity |
|
|
|
Equity share capital |
12.09 |
6.04 |
|
Other equity |
225.61 |
193.82 |
|
Non-current liabilities |
|
|
|
Lease liabilities |
0.64 |
0.87 |
|
Provisions |
4.04 |
6.22 |
|
Other non-current liabilities |
0.34 |
0.77 |
|
Current liabilities |
|
|
|
Financial liabilities |
|
|
|
Lease liabilities |
0.64 |
1.42 |
|
Trade payables |
|
|
|
Total outstanding dues of micro and small
enterprises |
13.95 |
14.03 |
|
Total outstanding dues of creditors other than
MSME |
60.62 |
50.85 |
|
Other financial liabilities |
8.73 |
8.55 |
|
Provisions |
2.71 |
2.59 |
|
Other current liabilities |
2.13 |
2.64 |
|
Total equity and liabilities |
331.55 |
287.85 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Income |
|
|
|
Revenue from operations |
384.22 |
456.98 |
|
Other income |
7.16 |
8.37 |
|
Total Income |
391.39 |
465.36 |
|
Expenses |
|
|
|
Cost of raw material and components consumed |
243.27 |
306.36 |
|
Purchase of stock-in-trade |
1.58 |
4.73 |
|
Changes in inventories of Finished Goods, WIP and stock-in-trade |
0.60 |
-0.91 |
|
Employee benefits expense |
36.20 |
33.62 |
|
Finance costs |
0.65 |
0.52 |
|
Depreciation and amortization expense |
5.04 |
5.82 |
|
Other expenses |
52.00 |
50.05 |
|
Total Expenses |
339.37 |
400.20 |
|
Profit before exceptional item and tax |
52.02 |
65.16 |
|
Exceptional items |
-1.36 |
- |
|
Profit before tax |
50.66 |
65.16 |
|
Current tax (including prior period taxes) |
12.34 |
16.28 |
|
Deferred tax charge/(credit) |
0.58 |
0.84 |
|
Profit for the period/year |
37.72 |
48.02 |
|
Other Comprehensive Income |
|
|
|
Re-measurement of the defined benefit plan |
0.10 |
-0.58 |
|
Total Comprehensive Income |
37.83 |
47.44 |
|
Earnings
per equity share |
|
|
|
Basic and Diluted EPS |
31.19 |
39.71 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Operating activities |
|
|
|
Profit before tax |
50.66 |
65.16 |
|
Adjustment
to reconcile profit before tax to net cash flows: |
|
|
|
Depreciation and amortisation expenses |
5.04 |
5.82 |
|
Liabilities no longer required written back |
-0.92 |
-4.56 |
|
Loss on sale of property, plant and equipment
(net) |
- |
- |
|
Impairment allowance for doubtful debts |
1.01 |
-1.26 |
|
Provision for advance to suppliers |
0.30 |
- |
|
Net unrealized foreign exchange differences |
-1.63 |
- |
|
Provision for balance with statutory/government
authorities |
0.13 |
0.15 |
|
Finance income |
-4.36 |
-1.96 |
|
Finance costs |
0.59 |
0.34 |
|
Operating profit before working capital changes |
50.84 |
63.71 |
|
Working
capital adjustments: |
|
|
|
Decrease/(increase) in trade receivables (incl.
unbilled revenue) |
-3.78 |
5.68 |
|
Decrease/(increase) in other financial assets |
-0.96 |
-0.11 |
|
Decrease/(increase) in other assets |
10.04 |
- |
|
Decrease/(increase) in inventories |
-9.53 |
-7.67 |
|
Increase/(decrease) in trade payables |
10.46 |
-2.05 |
|
Increase/(decrease) in other financial liabilities |
0.64 |
0.25 |
|
Increase/(decrease) in other liabilities |
-0.94 |
1.50 |
|
Increase/(decrease) in provisions |
-1.91 |
-0.40 |
|
Cash generated from operations |
54.85 |
60.81 |
|
Income tax paid (net of refunds) |
-16.42 |
-22.25 |
|
Net cash flow from operating activities |
38.42 |
38.56 |
|
Investing activities |
|
|
|
Purchase of PPE, CWIP, intangibles assets, capital creditors & advances |
-9.67 |
-4.94 |
|
Interest received |
4.06 |
1.67 |
|
Net cash used in investing activities |
-5.60 |
-3.26 |
|
Financing activities |
|
|
|
Payment of lease liabilities |
-1.40 |
-1.40 |
|
Interest paid |
-0.18 |
- |
|
Net cash used in financing activities |
-1.58 |
-1.42 |
|
Net increase in cash and cash equivalents |
31.22 |
33.86 |
|
Cash and cash equivalents at the beginning of the
year |
74.29 |
40.29 |
|
Effects of changes in exchange rates on cash and
cash equivalents |
0.79 |
0.13 |
|
Cash and cash equivalents at the end of the year |
106.31 |
74.29 |
Summary
of cash flow statement for the year 2026 and 2025:
Operating
activities
For the year ended
31 March 2026, Schneider Electric President Systems Limited generated net cash
flow from operating activities of ₹38.42 crore,
which remained broadly stable compared to
₹38.56 crore in FY2025. Although profit before tax declined to ₹50.66 crore from ₹65.16 crore, operating cash generation was
supported by several non-cash adjustments and favorable working capital
movements. After adjusting for depreciation, provisions, foreign exchange
differences, finance income, and finance costs, operating profit before working
capital changes stood at ₹50.84 crore.
Working capital management contributed positively, particularly through a ₹10.46 crore increase in trade payables and a ₹10.04 crore reduction in other assets, which together
offset the adverse impact of a ₹9.53 crore increase in
inventories and a ₹3.78 crore rise in trade
receivables.
Consequently, cash generated from operations amounted to ₹54.85 crore (FY2025: ₹60.81 crore). After payment of
income taxes of ₹16.42 crore, the
company reported net operating cash flow of ₹38.42
crore, indicating strong cash conversion and resilient
operating liquidity despite lower profitability during the year.
Investing
Activities
Net cash used in
investing activities increased to ₹5.60 crore in
FY2026 from ₹3.26 crore in FY2025. The
higher outflow was primarily attributable to increased capital expenditure,
with purchases of property, plant and equipment (PPE), capital work-in-progress
(CWIP), intangible assets, and related advances rising to ₹9.67 crore compared to ₹4.94 crore
in the previous year. This indicates continued investment in business
infrastructure and future growth initiatives. However, the impact of these
investments was partially mitigated by higher interest income received during
the year, which increased significantly to ₹4.06 crore
from ₹1.67 crore. Overall,
the investing cash outflow reflects the company 's focus on capacity enhancement
and operational development while benefiting from stronger returns on surplus
funds.
Financing
Activities
The company reported
a net cash outflow from financing activities of ₹1.58
crore during FY2026,
slightly higher than the ₹1.42 crore
outflow recorded in FY2025. The financing cash outflow primarily consisted of lease liability repayments of ₹1.40 crore, consistent with the previous year,
along with interest payments of ₹0.18 crore. The absence of significant borrowings
or equity-related transactions indicates a conservative capital structure and
limited reliance on external financing. The financing activities mainly
represent routine contractual obligations rather than strategic funding
requirements.
Net
Cash Flow Position
Supported by strong
operating cash generation, the company recorded a net increase in cash and cash equivalents of ₹31.22 crore
during FY2026, compared with an increase of ₹33.86
crore in FY2025. After considering a favorable foreign exchange
impact of ₹0.79 crore, cash and cash
equivalents increased from ₹74.29 crore at
the beginning of the year to ₹106.31 crore at
year-end. The substantial cash balance reflects the company 's strong liquidity
position, robust internal cash generation capabilities, and prudent financial
management, providing ample resources to support future investments and
operational requirements.
