Supreme Commercial Enterprises Limited (Supreme Commercial) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
Supreme Commercial Enterprises Limited

Supreme Commercial Enterprises Limited Consolidated Balance Sheet (Rs. in Thousands)

Particulars	31-03-2025	31-03-2024
Non-current assets
Property, plant and equipment	76,830.52	80,595.78
Investments Property	123,677.11	124,000.00
Intangible Assets under development	179.70	-
Loans	528.94	528.94
Current assets
Inventories	24,002.31	8,454.27
Trade Receivables	23,835.80	17,877.29
Cash and cash equivalents	6,764.89	2,806.33
Bank Balance other than cash and cash equivalents	2,453.95	1,341.13
Loans	265.35	73.94
Other Financial Assets	6,025.03	925.92
Other Current assets	893.27	1,038.38
Total Assets	265,456.86	237,641.98
Equity
Equity Share capital	5,357.49	5,357.49
Surplus	179,890.98	175,583.65
Non-Current liabilities
Others	1,157.68	922.50
Deferred Tax Liabilities (Net)	4,243.40	3,270.44
Current liabilities
Borrowings	10,634.45	6,799.55
Trade Payables	13,879.85	717.32
Other financial liabilities	50,293.03	44,991.03
Total Equity and Liabilities	265,456.86	237,641.98

Supreme Commercial Enterprises Limited Consolidated Profit & Loss Account (Rs. in Thousands)

Particulars	31-03-2025	31-03-2024
Income
Revenue from Operation	79,116.34	63,667.84
Other Income	2,959.55	454.73
Total Revenue	82,075.89	64,122.58
Expenses
Cost of Material Consumed	27,075.22	5,861.06
Changes in Inventories of finished goods, WIP and Stock in trade	(14,910.22)	74.34
Employee Benefits Expenses	42,778.18	42,495.23
Finance Costs	3,876.69	3,616.94
Depreciation and Amortization Expenses	4,356.32	4,450.10
Other Expenses
Manufacturing Expenses	6,176.35	3,674.37
Administrative Expenses	6,058.29	3,766.47
Selling & Distribution Expenses	551.85	148.43
Total Expenses	75,962.67	64,086.93
Profit before Tax	6,113.22	35.65
Current Tax	797.09	218.24
Income tax / refund Earlier Year / other	-	(30.68)
Deferred tax	970.40	(66.87)
Net Profit / (Loss) for the period	4,345.73	(85.04)
Total Comprehensive Income for the year	4,345.73	(85.04)
Earnings per share
Basic	8.11	(0.16)
Diluted	8.11	(0.16)

Supreme Commercial Enterprises Limited Consolidated Cash Flow Statement (Rs. in Thousands)

Particulars	31-03-2025	31-03-2024
Cash Flow from Operating Activities
Net Profit before Tax and Extraordinary items	6.122.09	35.65
Adjustments for:
Rental Income	(270.00)	(300.00)
Interest Income	(163.51)	(91.23)
Depreciation	4,356.32	4,450.10
Finance Cost	3,873.85	3,565.48
Operating Profit/(Loss) before Working Capital Charges	13,918.76	7,660.00
Movements in Working Capital
Increase/ (Decrease) in Trade Receivables	(11,432.26)	(6,212.79)
Increase/ (Decrease) in Other Current Financial Assets	-	513.72
Increase/ (Decrease) in Inventories	(15,548.03)	(716.44)
Increase/ (Decrease) in Non-Current Liabilities & Provisions	235.18	2.12
Increase/ (Decrease) in Other Current Liabilities	5,266.66	-
(Increase)/ Decrease in Other Financial Liabilities	1,603.66	4,091.37
Increase/ (Decrease) in Provisions	(98.24)	-
Increase/ (Decrease) in Trade Payables & Other Payables	13,162.52	(1,316.08)
Increase/ (Decrease) in Other Current Assets	69.38	(75.62)
Cash flow from/ (Used in) Operating Activities	7,177.63	3,946.28
Income tax paid (Net)	(842.78)	(187.56)
Deferred Tax	-	66.87
Net Cash Flow (Used in)/ Generated from Operating Activates	6,334.85	3,825.59
Cash Flow from Investing Activities
Rental Income	270.00	300.00
Interest Income	163.51	91.23
Purchase of Plant and Equipment & Other Assets	(770.76)	(225.17)
Sales proceeds of Non-Current Investments	322.89	-
Net Cash Flow (Used in)/ Generated from Investing Activities	(14.36)	166.06
Cash Flow from Financing Activities
Repayment of Borrowings Non-Current	-	(1,210.16)
Borrowings- Current (Net)	2,624.74	2,404.18
Finance Cost	(3,873.85)	(3,565.48)
Net Cash Flow (Used in)/ Generated from Financing Activities	(1,249.12)	(2,371.46)
Net Increase /(Decrease) In Cash and Cash Equivalents	5,071.37	1,620.19
Cash & Cash Equivalents at the Beginning of the Year	4,147.47	2,527.29
Cash & Cash Equivalents at the End of the Year	9,218.85	4,147.47

Here is a summary of the Cash Flow Statement for the years 2025 and 2024:

Cash Flow from Operating

Activities In the financial year ending 31st March 2025, the company generated a strong positive cash flow of ₹6,334.85 thousand from its operations, up from ₹3,825.59 thousand in the previous year. This growth was driven by a higher net profit before tax (₹6,122.09 thousands) and significant non-cash expenses like depreciation (₹4,356.32 thousands) and finance costs (₹3,873.85 thousands). Despite some pressure from working capital changes especially increased inventories and trade receivables, the company still achieved a healthy operating cash surplus.

Cash Flow from Investing Activities

The company had a small outflow of ₹14.36 thousands in 2025 from investing activities, compared to an inflow of ₹166.06 thousands in the previous year. This year’s outflow was primarily due to the purchase of new assets (₹770.76 thousands), even though it received rental income and interest. The proceeds from sale of investments helped reduce the net impact.

Cash Flow from Financing Activities

There was a net outflow of ₹1,249.12 thousands from financing activities in 2025, slightly better than the previous year 's outflow of ₹2,371.46 thousands. While the company raised ₹2,624.74 thousands through current borrowings, it was offset by finance cost payments of ₹3,873.85 thousands. No major long-term borrowings were repaid this year.

Cash & Cash Equivalents

Overall, the company’s cash position improved significantly. It had a net increase of ₹5,071.37 thousands in cash during 2025. As a result, its closing cash balance rose from ₹4,147.47 thousands to a healthy ₹9,218.85 thousands, indicating strong liquidity at year-end.

Financial Ratios of Supreme Commercial Enterprises Limited

Particulars	2025	2024
Current Ratio	3.54	2.76
Debt- Equity Ratio	6.59	6.89
Return on Equity Ratio	4.08	1.38
Net Capital Turnover Ratio	63.71	65.92
Net Profit Ratio	0.06	0.02
Return on Capital Employed	0.01	0.00
Return on Investments	4.08	1.38

Here is a summary of financial ratios for the years 2025 and 2024:

Current Ratio

The current ratio increased from 2.76 in 2024 to 3.54 in 2025. This means the company has ₹3.54 in current assets for every ₹1 of current liabilities. The rise indicates a stronger short-term financial position and better ability to pay immediate obligations.

Debt- Equity Ratio

The debt-equity ratio slightly reduced from 6.89 in 2024 to 6.59 in 2025. This means the company still has a high level of debt compared to its own equity. Although there 's a small improvement, the ratio remains quite high, showing heavy reliance on borrowed funds.

Return on Equity Ratio

Return on equity improved from 1.38 in 2024 to 4.08 in 2025. This suggests the company is generating more profit from shareholders’ investments, showing better performance in using equity to earn returns.

Net Capital Turnover Ratio

The ratio has slightly decreased from 65.92 in 2024 to 63.71 in 2025. This indicates the company is still using its capital efficiently to generate revenue, though slightly less than the previous year. A high turnover ratio reflects strong asset use.

Net Profit Ratio

The net profit ratio increased from 0.02 in 2024 to 0.06 in 2025. This means the company is now earning ₹6 profit on every ₹100 of revenue, which is an improvement, though the margin remains quite low overall.

Return on Capital Employed

ROCE slightly increased from 0.00 in 2024 to 0.01 in 2025. While the return remains low, the increase suggests the company has begun to generate minimal returns from its total capital employed.

Return on Investments

ROI also improved from 1.38 in 2024 to 4.08 in 2025. This shows the company is earning more from its investments, indicating better efficiency in utilizing invested funds.