| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Sri Vishnu Shankar Mill Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-Current
Assets |
|
|
|
Property,
Plant and Equipment |
15,888.88 |
17,081.03 |
|
Capital
Work-in-progress |
- |
134.38 |
|
Investment
Property |
177.25 |
180.05 |
|
Assets
held for Sales |
- |
18.92 |
|
Investment
in Associates |
16,633.22 |
16,174.69 |
|
Other
Investments |
419.60 |
418.02 |
|
Other
Financial Assets |
567.35 |
500.24 |
|
Deferred
Tax Asset (Net) |
1,385.48 |
919.25 |
|
Other
Non-Current Assets |
29.33 |
24.83 |
|
Current
Assets |
|
|
|
Inventories |
5,067.02 |
6,397.07 |
|
Trade
Receivables |
4,406.61 |
4,005.34 |
|
Cash
and Cash Equivalents |
1.89 |
1.19 |
|
Bank
Balance other than Cash and Cash Equivalents |
75.88 |
23.74 |
|
Other
Financial Assets |
732.52 |
- |
|
Current
Tax Assets (Net) |
37.13 |
35.37 |
|
Other Current
Assets |
2,249.57 |
2,424.92 |
|
Total
Assets |
47,671.73 |
48,339.04 |
|
Equity |
|
|
|
Equity
Share Capital |
149.98 |
149.98 |
|
Other
Equity |
17,601.28 |
19,094.06 |
|
Non
Current Liabilities |
|
|
|
Borrowings |
11,850.22 |
11,941.88 |
|
Other
Non-current Liabilities |
842.13 |
32.66 |
|
Current
Liabilities |
|
|
|
Borrowings |
15,178.27 |
14,772.13 |
|
Total outstanding dues of creditors other than micro enterprises and small
enterprises |
511.29 |
1,092.01 |
|
Other
Financial Liabilities |
1,136.82 |
992.32 |
|
Provisions |
393.54 |
255.80 |
|
Provision
for Taxation |
8.20 |
8.20 |
|
Total
Equity And Liabilities |
47,671.73 |
48,339.04 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue
from operations |
28,816.09 |
25,155.45 |
|
Other
Income |
285.64 |
180.79 |
|
Total Income |
29,101.73 |
25,336.24 |
|
Expenses |
|
|
|
Cost of
Materials Consumed |
15,071.96 |
15,101.41 |
|
Trade
Purchases |
3,255.90 |
1,128.62 |
|
Changes
in Inventories of Finished Goods |
609.37 |
534.41 |
|
Employee
Benefit Expenses |
3,219.97 |
3,042.11 |
|
Finance
Costs |
2,217.13 |
2,329.34 |
|
Depreciation
and Amortization Expenses |
1,450.52 |
1,436.32 |
|
Other
Expenses |
5,766.59 |
5,515.80 |
|
Total
Expenses |
31,591.44 |
29,088.01 |
|
Profit
/ (Loss) Before Exceptional items and Tax |
-2,489.71 |
-3,751.77 |
|
Exceptional
Items |
|
|
|
Profit
/ (Loss) on Sale of Property, Plant and Equipment |
-4.44 |
131.26 |
|
Profit
/ (Loss) Before Tax |
-2,494.15 |
-3,620.51 |
|
Tax
Expenses / (Savings) |
|
|
|
Current
Tax |
- |
- |
|
Deferred
Tax Expenses / (Savings) |
-465.65 |
-925.82 |
|
Profit / (Loss) for the year before share of Profit / (Loss) of Associates |
-2,028.50 |
-2,694.69 |
|
Share
of Net Profit After Tax (PAT) of Associates |
548.51 |
531.09 |
|
Profit
/ (Loss) for the period |
-1,479.99 |
-2,163.60 |
|
Other
Comprehensive Income |
|
|
|
Remeasurement Gain / (Losses) on defined benefit obligations (net) |
-2.53 |
-1.03 |
|
Fair
Value Gain / (Loss) on Equity Instruments through OCI (net) |
1.58 |
-0.26 |
|
Deferred
Tax Expenses / (Savings) |
-0.58 |
-0.26 |
|
Other Comprehensive Income / (Loss) for the year, net of tax |
-0.37 |
-1.03 |
|
Share
of OCI of Associates accounted for using the equity method |
-12.42 |
88.03 |
|
Total Comprehensive Income / (Loss) for the year, net of tax |
-1,492.78 |
-2,076.60 |
|
Earnings
per Equity Share |
-99.00 |
-144.00 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash
Flow From Operating Activities |
|
|
|
Net Profit / (Loss) before Tax |
-2,494.15 |
-3,620.51 |
|
Adjustments: |
|
|
|
Depreciation
& Amortisation |
1,450.52 |
1,436.32 |
|
Finance
Costs |
2,217.13 |
2,329.34 |
|
Interest
Income |
-223.47 |
-117.99 |
|
Rent
Receipts from Investment Properties |
-16.23 |
-15.15 |
|
Profit
on Sales of Assets |
-4.44 |
131.26 |
|
Operating
Profit before Working Capital Changes |
929.36 |
143.27 |
|
Movements
in Working Capital: |
|
|
|
Trade
Receivables |
-401.27 |
-1,360.59 |
|
Loans
and Advances |
-628.78 |
274.79 |
|
Inventories |
1,330.05 |
6,149.83 |
|
Gratuity |
-2.53 |
-1.03 |
|
Government
Grants |
809.47 |
-2.68 |
|
Trade
Payables & Current liabilities |
-298.49 |
634.26 |
|
Cash
generated from Operations |
1,737.81 |
5,837.85 |
|
Direct
Taxes (Paid) / Refund Received (Net) |
-1.76 |
-0.86 |
|
Net
Cash generated from Operating Activities |
1,736.05 |
5,836.99 |
|
Cash
Flow from Investing Activities: |
|
|
|
Purchase
of Fixed Assets |
-102.28 |
-2,725.83 |
|
Govt.
Grants Reserved |
- |
- |
|
Purchase
of Equity Shares of Investment - others |
- |
-410.04 |
|
Purchase
of Equity Shares of Associates |
- |
-2.04 |
|
Proceeds
from Sale of Assets |
4.44 |
2.49 |
|
Interest
Received |
223.47 |
117.99 |
|
Dividend
Received |
77.58 |
62.27 |
|
Rent
Receipts from Investment Properties |
16.23 |
15.15 |
|
Net
Cash from / (used) in Investing Activities |
219.44 |
-2,940.01 |
|
Cash
Flow from Financing Activities: |
|
|
|
Proceeds
from Long Term Borrowings |
5,416.80 |
6,057.61 |
|
(Repayment)
of Long Term Borrowings |
-4,296.23 |
-2,725.62 |
|
Proceeds
from Loan - Related Parties |
2,358.05 |
4,115.00 |
|
Availment
/ (Repayment) of Short Term Borrowings (Net) |
-3,164.14 |
-8,011.41 |
|
Interest
Paid |
-2,217.13 |
-2,329.34 |
|
Net
cash used in Financing Activities |
-1,902.65 |
-2,893.76 |
|
Net
Increase / (Decrease) in Cash and Cash Equivalents |
52.84 |
3.22 |
|
Opening
balance of Cash and Cash Equivalents |
24.93 |
21.71 |
|
Closing
balance of Cash and Cash Equivalents |
77.77 |
24.93 |
Here is a summary of the Cash Flow Statement
for the years 2025 and 2024:
The company improved
operational cash flow to ₹1,736.05 lakhs in FY 2025 from ₹5,836.99 lakhs in FY
2024, despite continuing losses. This was driven by significant non-cash
adjustments (depreciation and finance cost) and favorable working capital
changes—mainly reduced inventory and increased government grants.
Net investing cash flow
turned positive at ₹219.44 lakhs in FY 2025, compared to a large outflow in FY
2024. This was due to minimal capital expenditure and absence of new investments,
along with steady income from interest, dividends, and rent, indicating a
conservative investment approach.
Financing activities saw a
net outflow of ₹1,902.65 lakhs in FY 2025. Though the company raised long-term
loans and related-party funds, these were offset by repayments and interest
costs. The firm continues to depend on debt but appears to be managing
repayment actively.
Overall, cash increased
slightly by ₹52.84 lakhs, ending FY 2025 with ₹77.77 lakhs in cash. Despite
ongoing losses, improved operating efficiency and controlled spending helped
maintain liquidity.
|
Particulars |
2025 |
2024 |
|
Current
ratio |
0.73 |
0.75 |
|
Debt Equity
Ratio |
23 |
9 |
|
Return
on Net Worth |
-1.64% |
-0.84% |
|
Inventory
Turnover(days) |
45 |
136 |
|
Interest
Coverage ratio |
-0.09 |
-0.53 |
|
Operating
Profit ratio |
4.36% |
0.30% |
|
Net
profit ratio |
8.28% |
14.01% |
|
Return
on Capital employed |
1.71% |
1.89% |
The current ratio is below 1
in both years, indicating poor short-term liquidity. The company does not have enough
current assets to cover its current liabilities, posing a risk of liquidity
crunch.
An extremely high and
worsening debt-equity ratio signifies that the company is heavily dependent on
debt financing, making it financially vulnerable and highly leveraged. This
raises solvency concerns.
Return
on Net Worth:
The negative RoNW reflects
net losses and erosion of shareholder value in both years. The situation
worsened in FY 2025, indicating declining profitability and poor returns to
shareholders.
A significant improvement in
inventory turnover suggests that the company is now managing inventory more
efficiently, converting it into sales much faster than before.
The negative interest
coverage ratio indicates the company is unable to cover interest costs from its
operating profits, signaling financial distress and a high risk of default.
he operating profit margin
has improved, showing better operational efficiency and cost management in FY
2025, though overall margins remain low.
Despite net losses reported
earlier, this positive ratio may reflect non-operational income or accounting
adjustments. However, the decline from 2024 suggests reduced profitability.
ROCE remains low and
slightly declined, indicating inefficient utilization of capital to generate
profits. It reflects weak returns on overall investments in the business.
