| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Signify Innovations India Limited |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Non- Current assets |
||
|
Property, Plant and Equipment |
829 |
1,056 |
|
Capital work-in-progress |
8 |
18 |
|
Intangible assets |
680 |
759 |
|
Right of use of assets |
1,106 |
1,171 |
|
Other financial assets |
142 |
897 |
|
Deferred tax assets (net) |
356 |
343 |
|
Other non-current assets |
102 |
84 |
|
Current assets |
||
|
Inventories |
2,917 |
2,923 |
|
Investments |
10 |
11 |
|
Trade receivables |
2,681 |
2,424 |
|
Cash and cash equivalents |
3,623 |
4,584 |
|
Other Bank balances |
298 |
260 |
|
Other financial assets |
674 |
489 |
|
Current tax assets (net) |
91 |
233 |
|
Other current assets |
625 |
777 |
|
Assets classified as held for sale |
1,064 |
- |
|
Total Assets |
15,205 |
16,029 |
|
Equity |
||
|
Equity Share Capital |
575 |
575 |
|
Other Equity |
3,721 |
4,915 |
|
Non-current liabilities |
||
|
Lease liabilities |
734 |
864 |
|
Provisions |
38 |
34 |
|
Other non-current liabilities |
415 |
378 |
|
Current liabilities |
||
|
Lease liabilities |
508 |
425 |
|
Total outstanding dues of micro enterprises and small enterprises |
80 |
124 |
|
Total outstanding dues of creditors other than micro enterprises and
small enterprises |
6,105 |
6,082 |
|
Other financial liabilities |
479 |
494 |
|
Other current liabilities |
1,132 |
1,081 |
|
Provision |
1,069 |
1,057 |
|
Liabilities directly associated with assets classified as held for
sale |
350 |
- |
|
Total equity and liabilities |
15,206 |
16,029 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from operations |
31,136 |
30,687 |
|
Other Income |
291 |
292 |
|
Total income |
31,427 |
30,979 |
|
Expenses |
|
|
|
Cost of materials and components consumed |
3,343 |
2,284 |
|
Purchase of traded goods |
12,752 |
13,348 |
|
Change in inventories of finished goods and traded
goods |
(371) |
139 |
|
Employee benefit expense |
6,257 |
5,769 |
|
Finance costs |
116 |
107 |
|
Depreciation and amortization expense |
933 |
961 |
|
Other expenses |
4,672 |
4,670 |
|
Total expenses |
27,702 |
27,278 |
|
Profit before exceptional item and tax |
3,725 |
3,701 |
|
Less/(Add)exceptional items |
62 |
55 |
|
Profit Before Tax |
3,663 |
3,646 |
|
Current tax |
971 |
992 |
|
Deferred tax |
(9) |
(36) |
|
Profit for the year |
2,701 |
2,690 |
|
Other Comprehensive Income (OCI) |
|
|
|
Items that will not be reclassified
subsequently to profit or loss: |
|
|
|
Remeasurement gain/(loss) of defined benefit plans |
(17) |
(38) |
|
Income tax relating to remeasurement of defined benefit plans |
4 |
9 |
|
Total Comprehensive Income for the year |
2,688 |
2,661 |
|
Earnings per equity share (in Rs.) |
|
|
|
Basic |
46.96 |
46.77 |
|
Diluted |
46.96 |
46.77 |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Cash Flow From Operating Activities |
|
|
|
Net Profit Before Tax as per statement of profit and loss |
3,663 |
3,646 |
|
Adjustments for: |
|
|
|
Depreciation and amortisation expense |
933 |
961 |
|
Interest expenses |
116 |
107 |
|
Interest income |
(213) |
(237) |
|
Unrealized forex exchange (gain)/loss |
3 |
6 |
|
Impairment loss on trade receivables |
36 |
40 |
|
(Profit)/Loss on sale of property, plant and equipment |
(44) |
2 |
|
Net gain on lease modification |
(11) |
(21) |
|
Net gain on investments measured at FVTPL |
(7) |
(9) |
|
Operating Profit before Working Capital Changes |
4,476 |
4,495 |
|
Adjustments for: |
|
|
|
(Decrease)/Increase in provisions |
37 |
(11) |
|
(Decrease)/Increase in trade payables |
249 |
(359) |
|
(Decrease)/Increase in other liabilities |
87 |
73 |
|
Increase in other financial liabilities |
25 |
91 |
|
(Increase)/Decrease in inventories |
(595) |
51 |
|
(Increase)/Decrease in trade receivables |
(293) |
224 |
|
(Increase)/Decrease in other financial assets |
518 |
(423) |
|
(Increase)/Decrease other assets |
(12) |
73 |
|
Cash generated from operations |
4,492 |
4,214 |
|
Direct Taxes Paid (net of refund) |
(829) |
(967) |
|
Net Cash flow from Operating Activities |
3,662 |
3,247 |
|
Cash Flow From Investment Activities |
|
|
|
Purchase of PPE |
(458) |
(195) |
|
Proceeds from sales of PPE |
68 |
4 |
|
Interest received |
227 |
248 |
|
Proceeds from disposal / redemption of
investments |
7 |
9 |
|
Net Cash flow From Investing
Activities |
(156) |
66 |
|
Cash Flow From Financing Activities |
|
|
|
Interest paid (including
interest on lease payment) |
(116) |
(107) |
|
Dividends
paid to equity shareholders |
(3,882) |
(3,595) |
|
Payment
of lease liabilities (principal) |
(470) |
(464) |
|
Net Cash From Financing Activities |
(4,468) |
(4,166) |
|
Net Increase in Cash and Cash Equivalents |
(961) |
(853) |
|
Opening balance of cash and cash equivalents |
4,584 |
5,437 |
|
Closing balance of cash and cash
equivalents |
3,623 |
4,584 |
Summary of the Cash Flow Statement for the years 2025 and 2024
Cash Flow from Operating Activities
Operating
cash flows remained strong in FY25, with net profit before tax at ₹3,663
million, nearly flat compared to ₹3,646 million in FY24. After adjustments such
as depreciation (₹933 million), interest expenses (₹116 million), and changes
in working capital, cash generated from operations stood at ₹4,492 million (vs
₹4,214 million last year). Despite higher inventory and receivables build-up,
lower tax outgo supported cash flows. Consequently, net CFO improved to ₹3,662
million from ₹3,247 million in FY24, reflecting better operational efficiency.
Cash Flow from Investing Activities
The
company increased its capital expenditure to ₹458 million (vs ₹195 million in
FY24), reflecting reinvestment in business assets. Proceeds from PPE sales rose
to ₹68 million, and interest income was steady at ₹227 million. However, higher
capex turned the investing cash flow into a net outflow of ₹156 million in
FY25, compared to a small inflow of ₹66 million in the prior year.
Cash Flow from Financing Activities
Financing
activities remained a major outflow area, led by dividend payments of ₹3,882
million (up from ₹3,595 million in FY24). Interest and lease payments totaled
₹586 million. As a result, net cash used in financing reached ₹4,468 million,
higher than last year’s ₹4,166 million. Overall, the company recorded a net
decrease in cash of ₹961 million, closing FY25 with a cash balance of ₹3,623
million against ₹4,584 million in FY24.
|
Particular |
31-03-2025 |
31-03-2024 |
|
Current Ratio (in times) |
1.2 |
1.3 |
|
Return on Equity Ratio % |
55.2% |
45.2% |
|
Inventory Turnover Ratio (in times) |
5.4 |
5.3 |
|
Trade receivables turnover ratio |
11.6 |
12.7 |
|
Trade payable turnover ratio |
2.6 |
2.5 |
|
Net Capital Turnover Ratio (in times) |
13.8 |
12.6 |
|
Net Profit Ratio (in %) |
8.7% |
8.8% |
|
Return on Capital Employed Ratio (in %) |
69.2% |
54.9% |
|
Debt – Equity ratio (%) |
28.9% |
23.5% |
|
Debt service coverage ratio (in times) |
6.4 |
6.6 |
Summary of the financial ratio for the years 2025 and 2024:
Current Ratio
(Liquidity)
FY25:
1.2 | FY24: 1.3
This ratio shows the company’s ability to pay its short-term obligations. A
ratio above 1 is comfortable, meaning the company has more current assets than
current liabilities. It dipped slightly from 1.3 to 1.2, but still indicates
healthy liquidity.
Return on Equity
(ROE)
FY25:
55.2% | FY24: 45.2%
This
measures how much profit is generated on shareholders’ funds. A sharp jump in
ROE means the company is using shareholder money very efficiently to generate
returns. Investors would see this as a very positive sign.
Inventory Turnover
Ratio
FY25:
5.4 | FY24: 5.3
This
tells how quickly the company sells and replaces its stock. The ratio is
slightly higher, meaning inventory is moving a bit faster than last year – an
indicator of good demand management.
Trade Receivables
Turnover Ratio
FY25:
11.6 | FY24: 12.7
This
shows how quickly customers are paying. The slight decline means collections
are taking a bit longer compared to last year, but the ratio is still strong,
showing receivables are well under control.
Trade Payables
Turnover Ratio
FY25:
2.6 | FY24: 2.5
This
indicates how fast the company pays its suppliers. A small increase means the
company is paying suppliers a little quicker than before, which could improve
supplier relationships but slightly reduces available free cash.
Net Capital Turnover
Ratio
FY25:
13.8 | FY24: 12.6
This
measures how effectively the company uses its working capital to generate
sales. A higher number means the company is getting more sales from every unit
of capital employed in the business – a sign of efficiency.
Net Profit Ratio
FY25:
8.7% | FY24: 8.8%
This
shows how much profit is earned from sales. The ratio is almost the same, with
a very small dip, which means profit margins are stable year-on-year.
Return on Capital
Employed (ROCE)
FY25:
69.2% | FY24: 54.9%
This
measures how effectively both equity and debt capital are being used to
generate profits. A strong rise shows the company is deploying its resources
much more efficiently and earning high returns on investments.
Debt-Equity Ratio
FY25:
28.9% | FY24: 23.5%
This
indicates how much of the company’s capital comes from debt compared to equity.
The ratio has risen, meaning the company is using slightly more debt, but at
under 30%, the overall leverage is still very comfortable.
Debt Service
Coverage Ratio (DSCR)
FY25:
6.4 | FY24: 6.6
This
shows the company’s ability to cover debt obligations (interest + principal)
from operating profits. A ratio above 1 is good; at over 6, the company is very
comfortably able to meet its debt commitments, despite a tiny drop from last
year.
