| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| T Stanes and Company Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Property, plant and equipment |
4,443.65 |
3,716.04 |
|
Capital work-in-progress |
416.66 |
561.81 |
|
Investments Property |
227.63 |
235.33 |
|
Intangible assets |
1.94 |
3.64 |
|
Right-of-use assets |
246.96 |
143.97 |
|
Investment |
3,477.27 |
2,826.74 |
|
Others |
116.82 |
162.03 |
|
Deferred tax assets (net) |
12.21 |
17.40 |
|
Other non-current assets |
57.97 |
92.19 |
|
Current assets |
|
|
|
Inventories |
7,282.71 |
9,098.84 |
|
Investments |
1,393.03 |
140.93 |
|
Trade Receivables |
7,781.40 |
6,549.57 |
|
Cash and Cash equivalents |
387.06 |
429.56 |
|
Bank Balances other than above |
1,860.29 |
2,637.96 |
|
Other financial assets |
173.01 |
85.23 |
|
Current tax assets (net) |
43.98 |
- |
|
Other Current Assets |
1,791.32 |
1,291.48 |
|
Total Assets |
29,713.80 |
27,992.72 |
|
Equity |
|
|
|
Equity
Share capital |
236.62 |
236.62 |
|
Other Equity |
21,054.26 |
18,458.41 |
|
Non-controlling interest |
272.60 |
277.11 |
|
Non-Current liabilities |
|
|
|
Lease liabilities |
141.79 |
66.65 |
|
Other financial liabilities |
7.59 |
10.21 |
|
Provisions |
301.26 |
224.61 |
|
Deferred tax liabilities |
38.51 |
37.09 |
|
Current liabilities |
|
|
|
Borrowings |
22.68 |
3.88 |
|
Lease liabilities |
114.95 |
79.81 |
|
Trade Payables: |
|
|
|
Total outstanding dues to Micro and
Small Enterprises |
92.96 |
35.39 |
|
Total outstanding dues of creditors other than Micro and Small Enterprises |
4,775.33 |
5,832.27 |
|
Other Financial Liabilities |
1,298.29 |
1,221.27 |
|
Other Current liabilities |
1,221.85 |
1,357.15 |
|
Provisions |
135.22 |
114.26 |
|
Current tax liabilities (net) |
- |
37.99 |
|
Total Equity and Liabilities |
29,713.91 |
27,992.72 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operation |
52,665.04 |
44,043.17 |
|
Other Income |
532.58 |
571.27 |
|
Total
Income |
53,197.62 |
44,614.44 |
|
Expenses |
|
|
|
Cost of Materials Consumed |
26,097.23 |
21,234.33 |
|
Purchase of stock-in-trade |
9,126.42 |
11,861.82 |
|
Changes in Inventories of Finished Goods
and stock-in-trade |
1,619.39 |
(2,578.50) |
|
Employee Benefit Expense |
5,036.34 |
4,586.82 |
|
Finance Cost |
80.13 |
60.06 |
|
Depreciation and Amortisation Expense |
629.49 |
581.06 |
|
Other Expenses |
7,334.40 |
6,321.85 |
|
Total
Expense |
49,923.40 |
42,067.44 |
|
Profit/Loss
before tax |
3,274.22 |
2,547.00 |
|
Current tax |
828.00 |
671.00 |
|
Deferred tax |
3.92 |
(26.83) |
|
Profit/(loss)
after tax |
2,442.30 |
1,902.83 |
|
Other
Comprehensive Income |
|
|
|
Items that will not be reclassified to
profit or loss: |
|
|
|
Remeasurement of defined benefit plans
(net) |
(37.50) |
5.56 |
|
Equity instruments through OCI |
650.61 |
492.33 |
|
Income tax on items that will not be
reclassified to profit or loss |
(2.69) |
(2.04) |
|
Total
Comprehensive Income for the year |
3,052.72 |
2,398.68 |
|
Profits
attributable to |
|
|
|
Non-controlling interest |
11.67 |
18.98 |
|
Owners of the Company |
2,430.63 |
1,883.85 |
|
Other
comprehensive income attributable to |
|
|
|
Non-controlling interest |
(16.18) |
49.34 |
|
Owners of the Company |
626.60 |
446.51 |
|
Total
comprehensive income attributable to |
|
|
|
Non-controlling interest |
(4.51) |
68.32 |
|
Owners of the Company |
3,057.23 |
2,330.36 |
|
Earnings per equity share (of Rs. 10 each) |
|
|
|
Basic |
103.22 |
80.42 |
|
Diluted |
103.22 |
80.42 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Profit after
Tax |
2,442.30 |
1,902.83 |
|
Adjustments for: |
|
|
|
Tax expenses (net) |
831.92 |
644.17 |
|
Depreciation and amortisation
expenses |
629.49 |
581.06 |
|
Profit on sale of property, plant and
equipment (net) |
(2.33) |
(60.96) |
|
Net gain on sale of investments |
(0.32) |
(0.69) |
|
Loss on switch over of mutual fund |
6.02 |
- |
|
Fair value loss from financial asset |
(25.42) |
1.93 |
|
Allowance for expected credit loss |
1.34 |
15.71 |
|
Bad debts write off (net) |
71.45 |
67.98 |
|
Rental income |
(320.95) |
(238.51) |
|
Dividend income |
(31.44) |
(32.37) |
|
Interest income |
(116.46) |
(164.79) |
|
Unrealised foreign exchange (gain)/loss |
(2.27) |
(14.22) |
|
Finance costs |
80.13 |
60.06 |
|
Operating Profit before Working
Capital Charges |
3,563.46 |
2,762.20 |
|
Adjustments
for Increase / (decrease) in operating assets |
|
|
|
Inventories |
1,816.15 |
(2,519.18) |
|
Trade Receivables |
(1,302.35) |
1,121.89 |
|
Current and non-current financial assets |
(26.52) |
(21.69) |
|
Current and non-current assets |
(556.45) |
(655.89) |
|
Adjustments
for Increase / (decrease) in operating liabilities |
|
|
|
Trade Payables |
(999.37) |
586.19 |
|
Current and non-current financial
liabilities |
89.08 |
120.94 |
|
Current liabilities |
(135.30) |
38.75 |
|
Current and non-current provisions |
84.67 |
41.92 |
|
Cash Generated from Operations |
2,533.37 |
1,475.13 |
|
Income tax
paid (net) |
(886.75) |
(640.51) |
|
Net Cash Generated from Operating
Activates |
1,646.62 |
834.62 |
|
Cash Flow from Investing Activities |
|
|
|
Purchase of property, plant and equipments, intangibles including capital advances and payable on purchase of property, plant and equipment |
(1,043.77) |
(1,124.69) |
|
Proceeds from sale of property, plant and
equipment |
17.67 |
73.05 |
|
Proceeds from sale of investment property |
- |
0.14 |
|
Sale / (purchase) of investments (net) |
(1,257.72) |
44.96 |
|
Rental income |
320.95 |
238.51 |
|
Other bank balances |
770.78 |
(17.64) |
|
Interest received |
125.83 |
160.45 |
|
Dividend received |
31.44 |
40.77 |
|
Net Cash Used in Investing Activities |
(1,034.82) |
(584.45) |
|
Cash
flow from financing activities |
|
|
|
Finance costs paid |
(58.36) |
(52.41) |
|
Proceeds from current borrowings (net) |
18.80 |
3.88 |
|
Payment of dividends |
(461.41) |
(414.08) |
|
Payment of lease liabilities |
(153.33) |
(131.04) |
|
Net
cash flow generated/ (used in) from financing activities |
(654.30) |
(593.65) |
|
Net Increase /(Decrease) In Cash
and Cash Equivalents |
(42.50) |
(343.48) |
|
Cash & Cash Equivalents at the
Beginning of the Year |
429.56 |
773.04 |
|
Cash & Cash Equivalents at the
End of the Year |
387.06 |
429.56 |
Here is a summary of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating Activities
For the year ending 31st March 2025, the company
generated ₹1,646.62 lakhs from operating activities, up from ₹834.62 lakhs in
2024. This improvement was mainly due to higher profit after tax (₹2,442.30
lakhs) and better working capital management particularly a reduction in
inventories and improved collection from trade receivables compared to last
year.
Cash Flow from Investing
Activities
In 2025, there was a net cash inflow of ₹1,034.82
lakhs from investing activities, compared to an inflow of ₹584.45 lakhs in
2024. Major inflows came from rental income (₹320.95 lakhs), interest received
(₹125.83 lakhs), and sale of property/equipment (₹17.67 lakhs), while major
outflows were due to purchase of property, plant, and equipment (₹1,043.77
lakhs) and investment purchases (₹1,257.72 lakhs).
Cash Flow from Financing
Activities
The company had a net outflow of ₹654.30 lakhs from
financing activities in 2025, slightly higher than ₹593.65 lakhs in 2024. The
main outflows were dividend payments (₹461.41 lakhs), lease liability payments
(₹153.33 lakhs), and finance costs (₹58.36 lakhs), partly offset by a small
inflow from current borrowings (₹18.80 lakhs).
Net Change in Cash and Cash
Equivalents
Overall, the company’s cash balance decreased by
₹42.50 lakhs during 2025, compared to a drop of ₹343.48 lakhs in 2024. The
closing cash balance stood at ₹387.06 lakhs, down from ₹429.56 lakhs last year,
showing a small decline in liquidity despite stronger operational performance.
|
2025 |
2024 |
|
|
Current Ratio |
2.75 |
2.39 |
|
Return on Equity |
11.52% |
10.44% |
|
Inventory Turnover
Ratio |
4.60 |
3.96 |
|
Trade Receivables
Turnover Ratio |
7.43 |
6.10 |
|
Trade Payables
Turnover Ratio |
6.79 |
6.06 |
|
Net Capital
Turnover Ratio |
4.05 |
3.72 |
|
Net Profit Ratio |
4.67% |
4.54% |
|
Return on Capital
Employed |
14.91% |
13.57% |
|
Return on
Investment |
18.01% |
14.25% |
Here is a summary of the Financial Ratios for the years 2025 and 2024:
Current
Ratio
The
current ratio improved from 2.39 in 2024 to 2.75 in 2025. This shows the
company’s short-term financial health has strengthened, as it now holds almost
three times more current assets than its short-term liabilities. This indicates
strong liquidity and the ability to easily meet near-term obligations.
Return on Equity (ROE)
ROE
increased from 10.44% to 11.52%, meaning the company generated slightly higher
profits for every rupee invested by shareholders. This improvement reflects
better use of equity to create returns.
Inventory Turnover Ratio
The
inventory turnover ratio rose from 3.96 to 4.60, indicating the company sold
and replenished its stock more frequently in 2025. Faster stock movement
suggests better demand and efficient inventory management.
Trade Receivables Turnover Ratio
This
ratio increased from 6.10 to 7.43, showing the company is collecting payments
from its customers more quickly. This helps improve cash flow and reduces the
risk of unpaid debts.
Trade Payables Turnover Ratio
The trade
payables turnover ratio went up from 6.06 to 6.79, meaning the company is
paying its suppliers a bit faster. While this can strengthen supplier
relationships, it also means cash is going out slightly quicker.
Net Capital Turnover Ratio
The ratio
improved from 3.72 to 4.05, showing the company is now generating more revenue
for every unit of capital employed. This points to better capital efficiency.
Net Profit Ratio
The net
profit margin increased slightly from 4.54% to 4.67%. While the improvement is
modest, it still indicates the company is keeping more profit from each rupee
of sales.
Return on Capital Employed (ROCE)
ROCE
increased from 13.57% to 14.91%, meaning the company is making better use of
all its capital (debt and equity combined) to generate profits.
Return on Investment (ROI)
ROI rose
from 14.25% to 18.01%, showing the company earned higher returns from its
investments in 2025 compared to 2024.
