| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Taparia Tools Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-Current Assets |
|
|
|
Property, Plant and Equipment |
1,749.22 |
1,361.15 |
|
Capital Work in progress |
162.67 |
- |
|
Investment property |
555.83 |
554.87 |
|
Right of use assets |
199.78 |
31.65 |
|
Intangible assets |
4.85 |
7.12 |
|
Other financial assets |
205.37 |
177.28 |
|
Income tax assets |
1,104.81 |
187.62 |
|
Other non-current assets |
314.69 |
253.83 |
|
Current Assets |
|
|
|
Inventories |
15,050.77 |
12,622.37 |
|
Investments |
15,915.95 |
14,420.86 |
|
Trade receivables |
7,929.89 |
7,825.61 |
|
Cahs and cash equivalents |
581.20 |
714.37 |
|
Bank balances other than cash and cash equivalents |
122.34 |
362.66 |
|
Loans and advances |
9.01 |
9.76 |
|
Other financial assets |
52.90 |
38.81 |
|
Income tax assets |
17.65 |
1,100.00 |
|
Other Current assets |
194.85 |
1,290.26 |
|
Total Assets |
44,171.78 |
40,958.22 |
|
Equity |
|
|
|
Equity Share capital |
1,517.88 |
1,517.88 |
|
Other Equity |
35,585.11 |
30,138.15 |
|
Non-Current Liabilities |
|
|
|
Lease Liabilities |
89.49 |
13.13 |
|
Provisions |
218.73 |
190.53 |
|
Deferred tax liabilities (Net) |
234.30 |
149.24 |
|
Current Liabilities |
|
|
|
Lease Liabilities |
118.61 |
19.70 |
|
Trade Payables |
|
|
|
Total outstanding dues of micro & small enterprises |
216.67 |
165.32 |
|
Total Outstanding dues of creditors other than above |
5,037.85 |
6,095.70 |
|
Other Financial Liabilities |
293.19 |
299.53 |
|
Provisions |
65.66 |
99.69 |
|
Current Tax Liabilities (Net) |
32.25 |
33.50 |
|
Other Current Liabilities |
762.04 |
2,235.86 |
|
Total Equity and Liabilities |
44,171.78 |
40,958.23 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
91,288.78 |
82,853.27 |
|
Other Income |
1,203.39 |
913.59 |
|
Total Income |
92,492.17 |
83,766.86 |
|
Expenses |
|
|
|
Cost of Materials Consumed |
4,472.22 |
4,154.61 |
|
Purchases of Stock-in-Trade |
45,322.73 |
40,993.70 |
|
Changes in Inventories |
-1,934.76 |
3,493.75 |
|
Employee Benefits Expense |
4,269.75 |
3,970.42 |
|
Finance Costs |
29.06 |
29.06 |
|
Depreciation and Amortisation |
260.61 |
139.73 |
|
Other Expenses |
23,584.97 |
17,642.74 |
|
Total Expenses |
76,004.58 |
70,424.01 |
|
Profit Before Tax |
16,487.59 |
13,342.85 |
|
Current Tax |
4,080.00 |
3,255.94 |
|
Deferred Tax |
76.50 |
110.30 |
|
Tax for Earlier Years |
79.16 |
0.00 |
|
Profit for the Year |
12,251.93 |
9,976.61 |
|
Items that will not be reclassified to profit or loss: |
|
|
|
Remeasurements of the defined benefit plans gain/(loss |
34.03 |
77.14 |
|
Income tax relating to items that will not be reclassified to profit and loss |
-8.57 |
-19.42 |
|
Other Comprehensive Income |
25.46 |
57.72 |
|
Total Comprehensive Income |
12,277.39 |
10,034.33 |
|
Earnings per share |
|
|
|
Basic |
80.72 |
65.73 |
|
Diluted |
80.72 |
65.73 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Profit Before Tax |
16,487.59 |
13,342.85 |
|
Adjustment for: |
|
|
|
Depreciation on PPE |
149.56 |
113.41 |
|
Depreciation on ROU Assets |
111.05 |
26.32 |
|
Gain/Loss on Disposal of PPE |
0.00 |
-5.67 |
|
Interest Income |
-13.68 |
-8.42 |
|
Forex Gain/Loss |
-5.29 |
-2.84 |
|
Gain on Disposal of Investments |
-683.20 |
0.00 |
|
Fair Value of Investments (FVTPL) |
-374.29 |
-353.11 |
|
Write-off of Doubtful Assets |
99.01 |
32.60 |
|
Loss on Retirement of Assets |
4.27 |
8.40 |
|
Finance Cost |
29.06 |
29.06 |
|
Operating Profit Before WC Changes |
15,804.09 |
13,182.58 |
|
Movement in Working Capital |
|
|
|
Decrease/(Increase) in inventories |
-2,428.40 |
3,324.83 |
|
Decrease/(Increase) in trade and other receivables |
-198.01 |
-1,263.07 |
|
Decrease/(Increase) in other financial assets |
-42.18 |
-248.71 |
|
Decrease/(Increase) in other assets |
1,035.30 |
-271.53 |
|
(Decrease)/Increase in trade payable |
-106.50 |
1,278.05 |
|
(Decrease)/Increase in other current liabilities |
-1,513.12 |
151.00 |
|
(Decrease)/Increase in other liabilities & provisions |
21.91 |
-53.22 |
|
Decrease/(Increase) in other bank balances |
240.32 |
-93.07 |
|
Cash Generated from Operations |
11,913.41 |
16,006.86 |
|
Income Tax Paid |
-3,995.26 |
-4,355.94 |
|
Net Cash from Operating Activities |
7,918.15 |
11,650.92 |
|
Cash Flow from Investing Activities |
|
|
|
Capital Expenditure |
-704.84 |
-107.38 |
|
Proceeds from Sale of PPE |
1.58 |
5.67 |
|
Interest Received |
13.68 |
8.42 |
|
Investment Purchase |
-437.59 |
-5,755.89 |
|
Net Cash from Investing Activities |
-1,127.17 |
-5,849.18 |
|
Cash Flow from Financing Activities |
|
|
|
Interest Paid |
-10.44 |
-23.98 |
|
Bonus Issue Expense |
0.00 |
-28.50 |
|
Lease Payments |
-122.57 |
-29.81 |
|
Dividends Paid |
-6,791.14 |
-5,388.46 |
|
Net Cash from Financing Activities |
-6,924.15 |
-5,470.75 |
|
Net increase/(decrease) in cash and cash equivalents |
-133.18 |
331.00 |
|
Cash and cash equivalents at the beginning of the year |
714.37 |
383.35 |
|
Cash and cash equivalents at the end of the year |
581.20 |
714.37 |
|
Components of cash & cash equivalents |
|
|
|
Cash on hand |
2.21 |
2.31 |
|
With Banks - On Current accounts |
578.98 |
712.06 |
|
Total cash & cash equivalents |
581.2 |
714.37 |
Here is a summary of the Cash Flow
Statement for the years 2025 and 2024:
Cash Flow from
Operating Activities
The company reported
a Profit
Before Tax of ₹16,487.59 lakh in FY 2024–25, a strong increase
from ₹13,342.85 lakh in the previous year. This profit was adjusted for non-cash
expenses and incomes to arrive at the Operating Profit
Before Working Capital Changes, which amounted to ₹15,804.09
lakh in 2025, slightly higher than ₹13,182.58 lakh in 2024.
Key adjustments
included:
Depreciation of
₹149.56 lakh on property, plant, and equipment (PPE) and ₹111.05 lakh on
right-of-use (ROU) assets, both up from the previous year.
Fair
value loss on investments of ₹374.29 lakh and a loss
on disposal of investments of ₹683.20 lakh were significant
non-cash adjustments.
Interest
income and foreign exchange gains
were deducted from operating profits as they are investing activities.
In terms of working
capital changes, the company saw:
A negative
impact from a sharp increase in inventories
(₹2,428.40 lakh) and a fall in trade payables
(₹106.50 lakh).
A positive
effect from reductions in other assets and bank balances.
Overall, the cash
generated from operations stood at ₹11,913.41 lakh in FY 2025,
down from ₹16,006.86 lakh in 2024. After deducting income tax paid
(₹3,995.26 lakh), the net cash from operating activities
amounted to ₹7,918.15 lakh, still a healthy inflow compared to ₹11,650.92 lakh
in the prior year.
Cash Flow from
Investing Activities
Investing activities
resulted in a net outflow of ₹1,127.17 lakh in FY
2025, down from a significant outflow of ₹5,849.18 lakh in FY 2024.
Capital
expenditure on fixed assets increased to ₹704.84 lakh (from ₹107.38
lakh), indicating investment in expansion or modernization.
The company realized
modest proceeds of ₹1.58 lakh from the sale of PPE.
Investment
purchases reduced drastically to ₹437.59 lakh in 2025 from
₹5,755.89 lakh in 2024, suggesting a more conservative investment approach this
year.
Interest
income from investments contributed ₹13.68 lakh.
Despite the smaller
outflow in 2025, this section still shows net cash used,
reflecting the company’s continued capital allocation toward growth or
investment opportunities.
Cash Flow from
Financing Activities
Financing activities
in FY 2025 led to a significant outflow
of ₹6,924.15 lakh compared to ₹5,470.75 lakh in 2024.
The major outflow
was dividend
payments totaling ₹6,791.14 lakh, showing the company 's strong
commitment to returning value to shareholders.
Other outflows
included lease
payments of ₹122.57 lakh and interest expenses
of ₹10.44 lakh.
Unlike the previous
year, no expenses were incurred on a bonus issue in 2025.
This continued trend
of large dividend payouts and lease obligations caused substantial cash usage
in this segment.
Net Cash Flow &
Closing Position
The net
change in cash and cash equivalents for FY 2025 was a decrease
of ₹133.18 lakh, in contrast to an increase of
₹331.00 lakh in FY 2024. The opening cash balance in 2025 was
₹714.37 lakh, which declined to ₹581.20 lakh at the
year-end.
Cash was held
primarily in bank current accounts (₹578.98 lakh),
with a small portion as cash on hand (₹2.21
lakh). Despite the decrease, the company maintains a reasonably strong cash
position.
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Current ratio |
6.11 |
4.27 |
|
Return on equity ratio |
35.64% |
31.51% |
|
Inventory turnover ratio |
3.46 |
4.48 |
|
Trade receivables turnover ratio |
11.59 |
11.46 |
|
Trade payables turnover ratio |
12.39 |
9.06 |
|
Net capital turnover ratio |
2.74 |
2.85 |
|
Net profit ratio |
13.42% |
8.44% |
|
Return on capital employed |
44.52% |
32.70% |
|
Return on Investments |
6.64% |
4.01% |
Here is a summary of the financial
Ratios for Taparia Tools Limited for the year 2025 and 2024:
Current Ratio
The current
ratio increased from 4.27 in 2024 to 6.11
in 2025, indicating a strong improvement in the company 's
short-term liquidity. A ratio above 1 suggests that the company can comfortably
meet its short-term obligations using its current assets. A value of 6.11 is
particularly robust, implying a conservative working capital policy or reduced
current liabilities relative to current assets.
Return on Equity
(ROE)
The ROE
rose from 31.51%
to 35.64%, reflecting improved profitability relative to
shareholders’ equity. This increase signals that the company is generating more
profit from each rupee of equity, which is a positive sign for shareholders.
The growth in ROE also aligns with the strong net profit recorded during the
year.
Inventory
Turnover Ratio
This ratio declined
from 4.48
in 2024 to 3.46 in 2025,
suggesting that the company held inventory for a longer period during FY 2025.
A lower turnover ratio can imply slower movement of goods, potential buildup in
inventory, or changes in product mix. It’s important to monitor this trend to
ensure it doesn’t impact liquidity or lead to obsolescence.
Trade
Receivables Turnover Ratio
The trade
receivables turnover ratio remained stable, increasing
marginally from 11.46 to 11.59. This indicates that the
company is maintaining strong collection practices and is efficient in
converting its receivables into cash. Higher turnover is typically favorable as
it reflects faster cash conversion from customers.
Trade Payables
Turnover Ratio
This ratio rose
significantly from 9.06 to 12.39,
suggesting the company is settling its trade payables more quickly. While this
could be a sign of strong liquidity or better terms with suppliers, it may also
reduce the benefits of trade credit and affect cash reserves if not managed
strategically.
Net Capital
Turnover Ratio
The net
capital turnover ratio declined slightly from 2.85
to 2.74, indicating a small drop in the efficiency with which
the company is using its working capital to generate revenue. Though the
decrease is minor, it’s worth monitoring as it can reflect shifts in inventory
levels, receivables, or payables.
Net Profit Ratio
The net
profit ratio increased impressively from 8.44%
in 2024 to 13.42% in 2025,
showcasing the company’s improved profitability margins. This reflects better
cost control, operational efficiency, or pricing power, and is a strong
indicator of the company’s enhanced financial performance.
Return on
Capital Employed (ROCE)
The ROCE
jumped from 32.70% to 44.52%, indicating much more
efficient use of the company’s capital (debt + equity) to generate profits.
This significant improvement underscores management’s effective deployment of
financial resources and operational assets.
Return on
Investments (ROI)
The ROI
improved from 4.01% to 6.64%, suggesting better
returns on the company’s investments. This could be attributed to more
profitable or better-managed investments, and is a positive indicator of the
company’s capital allocation strategy.
