| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| The Scottish Assam India Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-Current
Assets |
|
|
|
Property,
Plant & Equipment |
536.32 |
491.71 |
|
Capital
work-in-progress |
34.15 |
- |
|
Investments |
8928.88 |
8150.82 |
|
Loans |
12.83 |
16.54 |
|
Other
Financial Assets |
26.92 |
26.95 |
|
Non-Current
Tax Assets |
37.09 |
77.86 |
|
Other
Non-Current Assets |
148.56 |
4.70 |
|
Current
Assets |
|
|
|
Inventories |
336.83 |
386.22 |
|
Biological
Assets other than bearer plants |
37.94 |
40.78 |
|
Trade
Receivables |
22.42 |
58.99 |
|
Cash
and Cash Equivalents |
84.49 |
42.92 |
|
Other
balances with Bank |
9.55 |
8.31 |
|
Loan |
107.18 |
5.26 |
|
Other
Financial Assets |
9.48 |
33.83 |
|
Other
Current Assets |
76.40 |
31.90 |
|
Total
Assets |
10409.04 |
9376.79 |
|
Equity
Share Capital |
80 |
80 |
|
Other
Equity |
8848.65 |
7929.51 |
|
Non
Current Liabilities |
|
|
|
Deferred
Tax Liabilities (Net) |
517.08 |
396.10 |
|
Provisions |
39.88 |
21.61 |
|
Current
Liabilities |
|
|
|
Borrowings |
405.53 |
519.15 |
|
Total
outstanding dues of micro & small enterprises |
45.15 |
0.47 |
|
Total
outstanding dues of creditors other than micro & small enterprises |
97.17 |
137.36 |
|
Other
Financial Liabilities |
326.09 |
253.51 |
|
Other
Current Liabilities |
38.93 |
39.08 |
|
Current
Tax Liabilities (Net) |
10.56 |
- |
|
Total
Equity and Liabilities |
10409.04 |
9376.79 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue
from Operations |
4500.50 |
3296.87 |
|
Other
Income |
726.07 |
1689.13 |
|
Total
Income |
5226.57 |
4986.00 |
|
Expenses |
|
|
|
Cost
of materials consumed |
147.45 |
132.49 |
|
Changes in
inventories of finished goods, Stock- in -Trade & work-in-progress |
34.56 |
-109.66 |
|
Employee
Benefit Expenses |
2272.78 |
2157.78 |
|
Finance
Costs |
24.50 |
38.28 |
|
Depreciation
and Amortisation Expenses |
68.50 |
68.42 |
|
Other
Expenses |
1446.15 |
1318.22 |
|
Total Expenses |
3993.94 |
3605.53 |
|
Profit
Before Tax |
1232.63 |
1380.47 |
|
Current
Tax |
130.42 |
2.29 |
|
Tax
Adjustment for earlier year |
1.50 |
10.15 |
|
Deferred
Tax |
120.98 |
164.00 |
|
Profit
After Tax |
979.73 |
1204.03 |
|
Other Comprehensive Income |
|
|
|
Items that
will not be classified to Profit & (Loss) Account |
3.79 |
23.29 |
|
Income tax
relating to Items that will not be classified to Profit & (Loss) Account |
-0.38 |
-2.34 |
|
Total Comprehensive Income for the
period |
983.14 |
1224.98 |
|
Paid
Up Equity Share Capital |
80.00 |
80.00 |
|
Other
Equity |
8848.65 |
7929.51 |
|
Earnings
per share |
|
|
|
Basic |
122.47 |
150.50 |
|
Diluted |
122.47 |
150.50 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash
Flow from Operating Activities |
|
|
|
Net
Profit Before Tax |
1232.63 |
1380.47 |
|
Adjustments for: |
|
|
|
Depreciation/Amortization |
68.50 |
68.42 |
|
Finance
Cost |
24.50 |
38.28 |
|
Interest
Received |
-13.41 |
- |
|
Unclaimed
balances written back |
-0.77 |
-9.13 |
|
Sundry
Assets Written off |
- |
0.14 |
|
(Profit)/Loss
on sale of Property, Plant & Equipment |
-0.92 |
0.14 |
|
Net
gain arising on Employee Benefit Obligations |
3.79 |
23.29 |
|
Change
in Fair value of Biological Assets |
2.84 |
-16.28 |
|
Net
(Gain)/Loss arising on financial assets mandatorily measured at FVTPL |
-612.01 |
-1586.66 |
|
Gain
on disposal of investments carried at fair value through profit or loss |
-84.54 |
-78.88 |
|
Operating
Profit Before WC Changes |
620.61 |
-180.21 |
|
Adjustments: |
|
|
|
Trade
Receivables, Loan and other Receivables |
-13.44 |
-27.85 |
|
Other
financial assets and Other Assets |
-20.15 |
-42.66 |
|
Trade
Payables,Other Financial Liabilities,Other Liabilities and Provisions |
95.97 |
22.39 |
|
Inventories |
49.39 |
-95.60 |
|
Changes
in Working Capital |
732.38 |
-323.94 |
|
Direct
Taxes Paid |
-80.98 |
2.89 |
|
Net
Cash from Operating Activities |
651.40 |
-321.05 |
|
Cash
Flow from Investing Activity |
|
|
|
Purchase
for Property, Plant & Equipment |
-232.74 |
-33.71 |
|
Sale
of Property, Plant & Equipment |
1.20 |
0.51 |
|
(Purchase)/Sale
of Non-Current Investments |
-1790.55 |
-696.00 |
|
Sale
of Non-Current Investments (Net) |
1709.05 |
836.85 |
|
Loan
given |
-100.00 |
- |
|
Interest
Received |
5.33 |
- |
|
Net
Cash from Investing Activities |
-407.71 |
107.66 |
|
Cash
Flow from Financing Activity |
|
|
|
Increase/(Decrease)
in Short Term Borrowings |
-113.62 |
165.98 |
|
Dividend
paid |
-64.00 |
-64.00 |
|
Finance
Cost paid |
-24.50 |
-38.16 |
|
Net
Cash from Financing Activities |
-202.12 |
63.82 |
|
Net
Increase in Cash & Cash Equivalents |
41.57 |
-149.58 |
|
Opening
Cash & Cash Equivalents |
42.92 |
192.50 |
|
Closing
Cash & Cash Equivalents |
84.49 |
42.92 |
Summary of the Cash Flow Statement for the years 2025 and
2024:
Operating Activities
The company generated positive operating
cash flow of ₹651.40 lakhs in FY 2025, up from ₹321.06 lakhs in FY 2024. This
growth was mainly driven by a stable net profit (₹1,322.63 lakhs), non-cash
adjustments (e.g., depreciation and fair value changes), and improved working
capital movements, especially higher trade payables. Despite higher taxes paid
(₹80.98 lakhs), the company demonstrated strong operational efficiency.
Investing Activities
Net cash used in
investing activities stood at ₹407.71 lakhs in FY 2025, compared to net inflow
of ₹107.66 lakhs in FY 2024. Major outflows were towards capital expenditure
(₹232.74 lakhs) and investments in non-current assets (₹179.05 lakhs). The cash
flow shift indicates increased capital investments for future growth.
Financing Activities
Financing activities resulted in a net
outflow of ₹202.12 lakhs in FY 2025, higher than the outflow of ₹38.16 lakhs
last year. This was primarily due to repayment of short-term borrowings
(₹113.62 lakhs) and dividend payments (₹64 lakhs). It reflects a focus on debt
reduction and shareholder payouts
Net Cash Position
Overall, the company had a net cash increase of ₹41.57 lakhs in FY 2025. The closing cash balance stood at ₹84.48 lakhs, up from ₹42.92 lakhs, supported by healthy operational inflows despite investment and financing pressures.
|
Particular |
31-03-2025 |
31-03-2024 |
|
Current Ratio |
0.74 |
0.64 |
|
Debt-Equity
Ratio |
0.05 |
0.06 |
|
Debt Service
Coverage Ratio |
54.12 |
38.85 |
|
Return to
equity ratio |
0.12 |
0.16 |
|
Inventory Turnover
Ratio |
22.00 |
19.51 |
|
Trade
Receivables turnover ratio |
110.55 |
72.21 |
|
Trade
Payables turnover Ratio |
4.97 |
5.85 |
|
Net Capital
turnover ratio |
-18.82 |
-9.55 |
|
Net Profit
Ratio |
0.22 |
0.37 |
|
Return on
Capital Employed |
0.13 |
0.16 |
|
Return on
Investments |
0.08 |
0.23 |
Summary of the
ratio analysis for the ended 2025 and 2024
Current Ratio
The current ratio improved slightly from 0.64 in 2024 to 0.74 in 2025,
but it is still below 1. This means the company’s short-term assets are not
sufficient to cover its short-term liabilities, although liquidity has improved
a little.
Debt-Equity Ratio
The ratio fell from 0.06 to 0.05, showing that the company is very
lightly leveraged. It relies very little on borrowed funds, which indicates a
financially stable position with low debt risk.
Debt Service Coverage Ratio (DSCR)
DSCR jumped significantly from 38.85 to 54.12. This is an extremely
strong position, showing that the company generates ample earnings to meet its
debt obligations many times over.
Return on Equity (ROE)
ROE decreased from 0.16 to 0.12, meaning that the returns earned on
shareholders’ funds have weakened, pointing to lower profitability for equity
investors.
Inventory Turnover Ratio
The turnover improved from 19.51 to 22.00, showing that inventory is
being sold and replaced faster. This indicates stronger operational efficiency
and better sales movement.
Trade Receivables Turnover Ratio
This rose sharply from 72.21 to 110.55, meaning the company is
collecting money from its customers much faster than before, which is a very
positive sign for liquidity.
Trade Payables Turnover Ratio
The ratio dropped from 5.85 to 4.97, showing that the company is taking
a little longer to pay its suppliers compared to last year. This may help in
conserving cash but could strain supplier relations if it continues.
Net Capital Turnover Ratio
The ratio is negative in both years, moving from -9.55 to -18.82. This
indicates inefficiency in the use of working capital, likely due to a negative
working capital situation, where current liabilities are higher than current
assets.
Net Profit Ratio
Profitability has fallen, with net profit margin dropping from 0.37 to 0.22.
This means that the company is retaining less profit per rupee of sales
compared to last year.
Return on Capital Employed (ROCE)
ROCE has declined from 0.16 to 0.13, showing that the company is
generating lower returns on the capital employed in the business.
Return on Investments
This ratio declined sharply from 0.23 to 0.08, meaning the returns on
investments made by the company have reduced, showing less effective use of
surplus funds.
