| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Taparia Tools Limited |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Non-Current Assets |
|
|
|
Property, Plant and Equipment |
22.13 |
17.49 |
|
Capital Work-in-Progress |
0.08 |
1.62 |
|
Investment Property |
5.77 |
5.55 |
|
Right of Use Assets (Premises) |
1.59 |
1.99 |
|
Other Intangible Assets |
0.12 |
0.04 |
|
Intangible Assets Under Development |
0.04 |
- |
|
Investments |
0.59 |
- |
|
Other Financial Assets |
2.63 |
2.05 |
|
Income Tax Assets (Net) |
0.01 |
11.04 |
|
Other Non-Current Assets |
1.81 |
3.14 |
|
Current Assets |
|
|
|
Inventories |
172.14 |
150.50 |
|
Investments |
215.47 |
159.15 |
|
Trade Receivables |
87.08 |
79.29 |
|
Cash and Cash Equivalents |
6.07 |
5.81 |
|
Bank Balance other than above |
1.77 |
1.22 |
|
Loans and Advances |
0.06 |
0.09 |
|
Other Financial Assets |
- |
0.52 |
|
Income Tax Assets (Net) |
- |
0.17 |
|
Other Current Assets |
3.24 |
1.94 |
|
Total
Assets |
520.68 |
441.71 |
|
Equity |
|
|
|
Equity Share Capital |
15.17 |
15.17 |
|
Other Equity |
420.33 |
355.85 |
|
Non-Current Liabilities |
|
|
|
Lease Liabilities |
0.58 |
0.89 |
|
Provisions |
2.50 |
2.18 |
|
Deferred Tax Liabilities (Net) |
1.99 |
2.34 |
|
Current Liabilities |
|
|
|
Trade and Other Payable |
|
|
|
MSME Dues |
3.06 |
2.16 |
|
Other than MSME |
62.38 |
50.37 |
|
Lease Liabilities |
1.04 |
1.18 |
|
Other Financial Liabilities |
2.93 |
2.93 |
|
Provisions |
1.00 |
0.65 |
|
Income Tax Liabilities (Net) |
1.86 |
0.32 |
|
Other Current Liabilities |
7.76 |
7.62 |
|
Total
Equity and Liabilities |
520.68 |
441.71 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Income |
|
|
|
Revenue From Operations |
1,023.41 |
912.88 |
|
Other Income And Other Gains/(Losses) - Net |
13.80 |
12.03 |
|
Total
Income |
1,037.21 |
924.92 |
|
Expenses |
|
|
|
Cost Of Materials Consumed |
63.32 |
44.72 |
|
Purchase Of Stock-In-Trade |
478.35 |
453.22 |
|
Changes In Inventories Of Finished Goods, Work In Progress & Stock-In-Trade |
-8.08 |
-19.34 |
|
Employee Benefits Expenses |
48.17 |
42.69 |
|
Finance Costs |
0.25 |
0.29 |
|
Depreciation And Amortisation Expense |
2.90 |
2.60 |
|
Other Expenses |
250.08 |
235.84 |
|
Total
Expenses |
835.00 |
760.04 |
|
Profit
Before Tax |
202.21 |
164.87 |
|
Current Tax |
51.00 |
40.80 |
|
Deferred Tax Charge/(Credit) |
-0.42 |
0.76 |
|
Tax Provision For Earlier Years |
0.10 |
0.79 |
|
Profit
For The Year |
151.53 |
122.51 |
|
Other Comprehensive Income |
|
|
|
Items That Will Not Be Reclassified To P&L |
0.31 |
0.34 |
|
Income Tax On Above |
-0.07 |
-0.08 |
|
Other Comprehensive Income |
0.23 |
0.25 |
|
Total
Comprehensive Income For The Period |
151.76 |
122.77 |
|
Paid-Up Equity Share Capital (FV Rs.10) |
15.17 |
15.17 |
|
Reserves Excl. Revaluation Reserves |
420.33 |
355.85 |
|
Earnings
Per Share |
|
|
|
Basic & Diluted |
99.83 |
80.72 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Cash Flow From Operating Activities |
|
|
|
Net Profit Before Tax |
202.21 |
164.87 |
|
Adjustments: |
|
|
|
Depreciation Of Assets |
1.72 |
1.49 |
|
Amortisation Of Right To Use Of Assets |
1.17 |
1.11 |
|
Profit On Sale Of Fixed Assets |
- |
- |
|
Interest Income |
-1.56 |
-0.13 |
|
Net Foreign Exchange Gains/(Losses) |
-0.05 |
-0.05 |
|
Short Term Capital Gain |
-12.56 |
-6.83 |
|
Gain In Fair Value Of Investment |
1.11 |
-3.74 |
|
Bad Debts Written Off |
- |
0.99 |
|
Loss On Assets (Retirement) |
0.07 |
0.04 |
|
Finance Cost |
0.25 |
0.29 |
|
Operating
Cash Flows Before Working Capital Changes |
192.37 |
158.04 |
|
Changes In Working Capital: |
|
|
|
Decrease/(Increase) In Inventories |
-21.63 |
-24.28 |
|
Decrease/(Increase) In Trade Receivables |
-7.72 |
-1.98 |
|
Decrease/(Increase) In Other Financial Assets (Current) |
-0.05 |
-0.42 |
|
Decrease/(Increase) In Other Assets (Non-Current) |
0.06 |
10.35 |
|
(Decrease)/Increase In Trade Payable |
12.90 |
-10.06 |
|
(Decrease)/Increase In Other Current Liabilities |
-0.66 |
-15.13 |
|
(Decrease)/Increase In Other Liabilities & Provisions |
0.98 |
0.21 |
|
(Increase)/Decrease In Other Bank Balances |
-0.54 |
2.40 |
|
Changes
In Working Capital |
-16.67 |
-38.90 |
|
Cash
Generated From Operations |
175.69 |
119.13 |
|
Less: Direct Taxes (Net) Refund/(Paid) |
-38.35 |
-39.95 |
|
Net
Cash Flow From Operating Activities |
137.34 |
79.18 |
|
Cash Flow From Investing Activities |
|
|
|
Purchase Of Fixed Assets |
-5.58 |
-7.04 |
|
Sales Of Fixed Assets |
0.34 |
0.01 |
|
Interest Received |
1.56 |
0.13 |
|
Sale/(Purchase) Of Investments (Net) |
-45.46 |
-4.37 |
|
Net
Cash Flow From Investing Activities |
-49.13 |
-11.27 |
|
Cash Flow From Financing Activities |
|
|
|
Finance Cost |
-0.08 |
-0.10 |
|
Payment Of Lease Liabilities |
-1.39 |
-1.22 |
|
Dividend Paid |
-86.46 |
-67.91 |
|
Net
Cash Flow From Financing Activities |
-87.94 |
-69.24 |
|
Net Increase/(Decrease) In Cash & Equivalents |
0.25 |
-1.33 |
|
Cash And Cash Equivalents - Opening |
5.81 |
7.14 |
|
Cash
And Cash Equivalents - Closing |
6.07 |
5.81 |
Summary
of cash flow statement for the year 2026 and 2025:
Cash
Flow from Operating Activities
The company
generated strong cash flows from its core operations during FY 2025-26. Profit
before tax increased to ₹202.21 crore from ₹164.87 crore in the previous year,
reflecting improved business performance. After adjusting for non-cash items
such as depreciation, amortisation, finance costs, fair value changes in
investments, and non-operating income like interest income and short-term
capital gains, operating cash flow before working capital changes rose to
₹192.37 crore from ₹158.04 crore. Although additional funds were absorbed in
inventories and trade receivables, this was partly offset by an increase in
trade payables. Consequently, working capital outflow reduced significantly to
₹16.67 crore compared with ₹38.90 crore in the previous year. As a result, cash
generated from operations increased to ₹175.69 crore, and after payment of
taxes of ₹38.35 crore, net cash flow from operating activities improved
substantially to ₹137.34 crore from ₹79.18 crore, indicating strong cash
conversion of earnings and efficient working capital management.
Cash
Flow from Investing Activities
Investing activities
resulted in a net cash outflow of ₹49.13 crore during FY 2025-26 compared with
an outflow of ₹11.27 crore in FY 2024-25. The major reason for the increase in
outflow was the significant investment of surplus funds, reflected in net
purchase of investments amounting to ₹45.46 crore against ₹4.37 crore in the
previous year. Capital expenditure on fixed assets remained moderate at ₹5.58
crore and was lower than the previous year 's ₹7.04 crore, indicating limited
spending on capacity expansion or asset acquisition. The company also received
₹1.56 crore as interest income and ₹0.34 crore from the sale of fixed assets.
Overall, the higher cash outflow under investing activities primarily reflects
strategic deployment of surplus funds into investments rather than heavy
expenditure on fixed assets.
Cash
Flow from Financing Activities
Net cash outflow
from financing activities increased to ₹87.94 crore from ₹69.24 crore in the
previous year. The primary contributor to this outflow was dividend payment of
₹86.46 crore, which was significantly higher than the ₹67.91 crore paid in FY
2024-25, demonstrating the company 's commitment to rewarding shareholders. In
addition, lease liability repayments amounted to ₹1.39 crore and finance costs
paid were ₹0.08 crore. The relatively low finance cost indicates minimal dependence
on external borrowings and a strong financial position. Overall, the financing
cash flows suggest that the company utilized a substantial portion of its
internally generated funds for shareholder distributions while maintaining a
conservative capital structure.
Net
Cash Position
Despite significant
cash outflows towards investments and dividend payments, the company reported a
net increase in cash and cash equivalents of ₹0.25 crore during FY 2025-26,
compared with a decline of ₹1.33 crore in the previous year. Strong operating
cash generation of ₹137.34 crore was sufficient to fund investing and financing
requirements without materially affecting liquidity. Consequently, cash and
cash equivalents increased from ₹5.81 crore at the beginning of the year to
₹6.07 crore at the end of the year. The overall cash flow position reflects a
financially sound company with robust operating cash flows, disciplined capital
expenditure, prudent treasury management, and the ability to support both
growth investments and shareholder returns while maintaining adequate
liquidity.
