| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Tongani Tea Company Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Property, plant and equipment |
1,031.10 |
971.31 |
|
Investment |
217.79 |
217.79 |
|
Loans and Advances |
201.00 |
212.00 |
|
Other Financial Assets |
9.28 |
1.28 |
|
Other non-current assets |
25.96 |
29.76 |
|
Current assets |
|
|
|
Inventories |
85.94 |
81.80 |
|
Biological Assets |
0.73 |
0.73 |
|
Investment |
21.40 |
79.40 |
|
Trade Receivables |
5.88 |
3.37 |
|
Cash and Cash equivalents |
25.29 |
29.81 |
|
Bank Balances other than above |
0.78 |
0.88 |
|
Loans and Advances |
221.00 |
263.20 |
|
Other Financial Assets |
33.72 |
31.03 |
|
Current Assets |
330.80 |
221.20 |
|
Total Assets |
2,210.67 |
2,143.56 |
|
Equity |
|
|
|
Equity
Share capital |
18.58 |
18.58 |
|
Reserve and Surplus |
1,240.49 |
1,184.91 |
|
Other Reserves |
6.60 |
6.60 |
|
Non-Current liabilities |
|
|
|
Borrowings |
231.45 |
230.34 |
|
Provisions |
62.54 |
64.50 |
|
Deferred tax liabilities (net) |
46.58 |
45.61 |
|
Other non-current liabilities |
0.07 |
0.07 |
|
Current liabilities |
|
|
|
Borrowings |
428.60 |
424.51 |
|
Trade Payables |
129.87 |
117.51 |
|
Other Financial Liabilities |
4.26 |
14.10 |
|
Other Liabilities |
16.23 |
14.36 |
|
Employee Benefit Obligations |
22.00 |
20.54 |
|
Current tax liabilities (net) |
3.40 |
1.93 |
|
Total Equity and Liabilities |
2,210.67 |
2,143.56 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operation |
924.68 |
828.86 |
|
Other Income |
28.33 |
33.69 |
|
Total
Income |
953.01 |
862.55 |
|
Expenses |
|
|
|
Purchase of stock-in-trade |
0.80 |
- |
|
Changes in inventories of finished
goods, Stock-in-trade and WIP |
(2.61) |
4.58 |
|
Employee benefit expenses |
604.29 |
560.55 |
|
Finance Costs |
46.61 |
58.10 |
|
Depreciation and Amortisation expense |
30.88 |
27.97 |
|
Other expenses |
208.95 |
196.58 |
|
Total
Expense |
888.92 |
847.78 |
|
Profit/(loss)
before exceptional items and tax |
64.09 |
14.77 |
|
Profit/(loss)
before tax |
64.09 |
14.77 |
|
Current tax |
7.20 |
1.94 |
|
Deferred tax Assets |
1.06 |
(0.01) |
|
Profit/(Loss)
after tax |
55.83 |
12.84 |
|
Other
Comprehensive Income/(loss) (net of tax) |
|
|
|
Items that will not be re-classified to
statement of profit and loss |
(0.34) |
3.86 |
|
Income tax effect on above |
0.09 |
(1.00) |
|
Other comprehensive income / (loss) for the year, net of tax |
(0.25) |
2.86 |
|
Total
comprehensive profit / (loss) for the year |
55.58 |
15.70 |
|
Paid
up Equity Share Capital |
18.58 |
18.58 |
|
Other
Equity |
1,247.09 |
1,191.51 |
|
Earnings
per share (Weighted) (of Rs. 10/- each) |
|
|
|
Basic |
30.05 |
6.91 |
|
Diluted |
30.05 |
6.91 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from
Operating Activities |
|
|
|
Net Profit before Tax |
64.09 |
14.77 |
|
Adjustments For: |
|
|
|
Depreciation and
Amortization |
30.88 |
27.97 |
|
(Gain)/Loss on
Disposal of assets |
- |
0.74 |
|
(Gain)/Loss on
Disposal of Investments |
- |
(0.09) |
|
Excess
liabilities written back |
- |
0.72 |
|
Finance Costs |
46.61 |
58.10 |
|
Interest received
|
(27.24) |
(32.75) |
|
Operating
Profit/(Loss) before Working Capital Charges |
114.34 |
69.46 |
|
Working Capital
adjustments: |
|
|
|
(Increase)/
Decrease in Trade Receivables |
(2.50) |
3.86 |
|
(Increase)/
Decrease in Inventories |
(4.14) |
11.27 |
|
(Increase)/
Decrease in Investments |
58.00 |
(10.90) |
|
(Increase)/
Decrease in Other Financial Assets |
(2.68) |
(19.30) |
|
(Increase)/
Decrease in Other Current Assets |
(120.76) |
13.97 |
|
(Increase)/
Decrease in Trade Payables |
12.37 |
68.99 |
|
(Increase)/
Decrease in Provisions (Net) |
(0.50) |
3.83 |
|
(Increase)/
Decrease in Other Current Liabilities |
1.87 |
10.72 |
|
(Increase)/
Decrease in Other Financial Liabilities |
(8.90) |
(2.14) |
|
Cash generated from Operating Activities |
47.10 |
149.76 |
|
Direct tax
paid / Refund (Net) |
- |
- |
|
Net Cash Flow (Used in)/ Generated from Operating Activities |
47.10 |
149.76 |
|
Cash Flow from
Investing Activities |
|
|
|
Purchase of Fixed Assets including capital work-in-progress |
(90.66) |
(199.25) |
|
Proceeds
from sale of assets |
- |
1.34 |
|
Proceeds
from sale of Investments |
- |
0.59 |
|
Interest
received |
27.24 |
32.75 |
|
Net Cash Flow (Used in)/ Generated from Investing Activities |
(63.42) |
(164.57) |
|
Cash Flow from
Financing Activities |
|
|
|
Proceeds/(Repayment) of Secured Current Borrowings from Bank |
4.10 |
40.99 |
|
Proceeds/(Repayment) of Secured Non-Current Borrowings from Bank &
Financial Institution |
(13.89) |
(20.89) |
|
Proceeds/(Repayment) Non-Current Unsecured Borrowings |
15.00 |
50.00 |
|
Unsecured Loans (Extended)/Recovered |
53.20 |
17.80 |
|
Dividend
Paid |
- |
(9.29) |
|
Interest
and finance charges |
(46.61) |
(58.11) |
|
Net Cash Flow (Used in)/ Generated from Financing Activities |
11.80 |
20.50 |
|
Net Changes in Cash and cash equivalents during the year |
(4.52) |
5.69 |
|
Cash and cash
equivalents at beginning of the year |
29.81 |
24.12 |
|
Cash and cash equivalents at the end of the year |
25.29 |
29.81 |
|
Earmark Balances with bank |
0.78 |
0.88 |
|
Cash and Bank
Balances at the end of the year |
26.07 |
30.69 |
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 a positive
operating cash flow of ₹47.10 lakhs, which is lower than
₹149.76 lakhs in the previous year. Although the net profit before tax
increased from ₹14.77 lakhs to ₹64.09 lakhs, working capital changes especially
a significant rise in other current assets and a drop in financial liabilities reduced
the overall operating cash inflow. The company’s core operations are still
cash-positive, but not as strong as the previous year.
Cash Flow from Investing Activities
In 2025, the company reported a net outflow of ₹63.42 lakhs from investing activities,
better than the previous year’s outflow of ₹164.57 lakhs. This decrease in
outflow was mainly because capital expenditure was lower (₹90.66 lakhs) and the
company did not make any new sales of assets or investments. Interest income
helped slightly, contributing ₹27.24 lakhs.
Cash Flow from Financing Activities
The company had a net inflow of ₹11.80 lakhs
from financing activities in 2025, compared to ₹20.50 lakhs in 2024. This
year’s inflow came mainly from unsecured borrowings and recovery of loans,
while outflows included interest payments (₹46.61 lakhs). No dividend was paid
this year, unlike last year when ₹9.29 lakhs was paid.
Net Changes in Cash and cash equivalents
Overall, the company’s cash
balance decreased by ₹4.52 lakhs in 2025. The closing cash and bank balance
stood at ₹26.07 lakhs, compared to ₹30.69 lakhs at the end of
the previous year. This shows a slight drop in liquidity, mainly due to lower
operating and investing cash inflows.
