| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Transline Technologies Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Property, plant and equipment |
137.99 |
139.77 |
|
Right to Use Assets |
10.55 |
14.92 |
|
Other Intangible assets |
19.94 |
3.33 |
|
Investments |
0.72 |
0.67 |
|
Other Financial Assets |
17.28 |
23.15 |
|
Deferred Tax assets |
8.65 |
7.38 |
|
Other non-current assets |
1.88 |
22.56 |
|
Current assets |
|
|
|
Inventories |
296.99 |
90.12 |
|
Trade Receivables |
1,895.88 |
1,388.80 |
|
Cash and Cash equivalents |
1.28 |
22.97 |
|
Contract assets |
906.39 |
244.08 |
|
Other financial assets |
601.42 |
222.98 |
|
Other Current Assets |
75.77 |
14.26 |
|
Total Assets |
3,974.74 |
2,194.99 |
|
Equity |
|
|
|
Equity
Share capital |
179.35 |
162.10 |
|
Other Equity |
1,606.25 |
674.89 |
|
Non-Current liabilities |
|
|
|
Borrowings |
62.61 |
92.86 |
|
Lease Liabilities |
8.22 |
12.76 |
|
Other financial liabilities |
- |
0.59 |
|
Provisions |
18.86 |
15.63 |
|
Current liabilities |
|
|
|
Borrowings |
798.23 |
321.40 |
|
Lease Liabilities |
4.52 |
3.92 |
|
Trade Payables: |
|
|
|
Total outstanding dues of Micro and Small
Enterprises |
22.22 |
31.59 |
|
Total outstanding dues of creditors other than
Micro and Small Enterprises |
1,070.10 |
677.40 |
|
Provisions |
49.83 |
77.31 |
|
Other Financial Liabilities |
15.15 |
6.77 |
|
Other Current liabilities |
1.36 |
10.62 |
|
Current Tax Liabilities (Net) |
138.04 |
107.15 |
|
Total Equity and Liabilities |
3,974.74 |
2,194.99 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operation |
3,710.78 |
2,258.93 |
|
Other Income |
8.29 |
4.45 |
|
Total
Income |
3,719.07 |
2,263.38 |
|
Expenses |
|
|
|
Purchase of stock-in-trade |
2,821.15 |
1,502.31 |
|
Change in inventories |
(206.87) |
40.36 |
|
Employee Benefit Expense |
189.07 |
119.50 |
|
Finance Cost |
70.51 |
28.72 |
|
Depreciation and Amortisation Expense |
37.45 |
19.26 |
|
Other Expenses |
122.04 |
78.53 |
|
Total
Expense |
3,033.35 |
1,788.68 |
|
Profit/Loss
before tax |
685.72 |
474.70 |
|
Current tax |
173.14 |
122.08 |
|
Tax paid under settlements |
30.51 |
- |
|
Deferred tax |
(1.26) |
(2.05) |
|
Profit
for the year |
202.39 |
120.03 |
|
Other
Comprehensive Income |
|
|
|
Items that will not be reclassified to
profit or loss: |
|
|
|
Remeasurement of the net defined benefit
(Loss)/gain |
(0.50) |
(0.44) |
|
Income Tax effect |
0.13 |
0.11 |
|
Total
comprehensive Income/(Loss) for the year |
482.96 |
354.34 |
|
Earnings per Equity Shares | ||
Basic |
5.44 |
4.51 |
|
Diluted |
5.44 |
4.51 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Profit
before Tax as per Profit and Loss Account |
685.72 |
474.70 |
|
Adjustments For: |
|
|
|
Actuarial gain/(loss) on gratuity |
(0.50) |
(0.44) |
|
Depreciation and Amortization |
37.45 |
19.26 |
|
Provision for Expected credit loss |
0.97 |
12.35 |
|
Unrealized foreign exchange gain |
1.23 |
0.11 |
|
Fair Valuation of Investment |
(0.05) |
(0.67) |
|
Loss on sale of Property, Plant and
Equipment |
0.81 |
1.13 |
|
Finance Costs |
70.51 |
28.72 |
|
Operating Profit/(Loss) before
Working Capital Charges |
796.14 |
535.16 |
|
Working Capital adjustments: |
|
|
|
(Increase)/ Decrease in Inventories |
(206.87) |
40.36 |
|
(Increase)/ Decrease in Trade
Receivables |
(508.05) |
(875.65) |
|
(Increase)/ Decrease in financial
assets |
(1,034.90) |
(403.87) |
|
(Increase)/ Decrease in other assets |
(40.83) |
8.95 |
|
(Increase)/ Decrease in Trade
Payables |
382.10 |
385.68 |
|
(Increase)/ Decrease in other
financial liabilities and Provisions |
(25.70) |
(19.75) |
|
Cash generated from Operating Activities |
(638.11) |
(329.12) |
|
Income tax Paid |
(172.63) |
(46.80) |
|
Net Cash Flow (Used in)/ Generated
from Operating Activates |
(810.74) |
(375.92) |
|
Cash Flow from Investing Activities |
|
|
|
Acquisition of Property Plant &
Equipment |
(50.73) |
(98.69) |
|
Proceeds from Sale of Property Plant &
Equipment |
2.00 |
0.63 |
|
Net Cash Flow (Used in)/ Generated
from Investing Activities |
(48.73) |
(98.06) |
|
Cash Flow from Financing Activities |
|
|
|
Proceeds from borrowings (Net) |
446.58 |
345.23 |
|
Proceeds from issue of equity shares
(including premium) |
465.65 |
182.20 |
|
Payment of Lease liabilities |
(3.94) |
(3.21) |
|
Finance
cost |
(70.51) |
(28.72) |
|
Net Cash Flow (Used in)/ Generated
from Financing Activities |
837.78 |
495.50 |
|
Net Changes in Cash and cash
equivalents during the year |
(21.69) |
21.52 |
|
Cash and cash equivalents at
beginning of the year |
22.97 |
1.45 |
|
Cash and cash equivalents at the end
of the year |
1.28 |
22.97 |
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 had a negative cash flow of
₹810.74 million from operating activities, compared to a negative
₹375.92 million in 2024.While profit
before tax increased to ₹685.72 million from ₹474.70 million, heavy cash
outflows were caused by higher trade
receivables (₹508.05 million), financial
assets (₹1,034.90 million), and inventories
(₹206.87 million). These working capital increases outweighed the
benefits of non-cash adjustments like depreciation
(₹37.45 million) and finance
costs (₹70.51 million).
Cash Flow from Investing Activities
The
company reported a small inflow of
₹48.73 million from investing activities in 2025, compared to an outflow
of ₹98.06 million in 2024. This improvement was due to lower capital
expenditure (₹50.73 million in 2025 vs ₹98.69 million in 2024) and proceeds
from the sale of assets (₹2.00 million).
Cash Flow from Financing Activities
Financing
activities generated ₹837.78 million
in 2025, up from ₹495.50 million in 2024. The inflows came mainly from borrowings (₹446.58 million) and issue of equity shares (₹465.65 million).
These were partially reduced by lease
payments (₹3.94 million) and interest
costs (₹70.51 million).
Net Change in Cash and Cash Equivalents
Overall,
the company’s cash decreased by ₹21.69
million in 2025, compared to an increase of ₹21.52 million in 2024. The closing cash balance dropped sharply
to ₹1.28 million from ₹22.97 million, showing that despite strong financing
inflows, large operational cash outflows eroded liquidity.
|
2025 |
2024 |
|
|
Current Ratio |
1.80 |
1.60 |
|
Debt-Equity Ratio |
0.48 |
0.49 |
|
Debt Service
Coverage Ratio |
10.19 |
12.40 |
|
Return on Equity |
36.86% |
62.36% |
|
Inventory Turnover
Ratio |
13.51 |
13.99 |
|
Trade Receivables
Turnover Ratio |
2.26 |
2.36 |
|
Trade Payables
Turnover Ratio |
3.13 |
2.91 |
|
Net Capital
Turnover Ratio |
0.33 |
0.22 |
|
Net Profit Ratio |
13.00% |
15.67% |
|
Return on Capital
Employed |
53.37% |
76.62% |
Here is a summary of the Financial Ratios for the years 2025 and 2024:
Current
Ratio
The
current ratio improved from 1.60 in 2024 to 1.80 in 2025. This means the company’s
short-term financial strength has increased, with more current assets available
for every rupee of short-term liabilities. It indicates better liquidity and an
improved ability to meet immediate obligations.
Debt-Equity Ratio
The
debt-equity ratio stayed almost the same, moving slightly from 0.49 to 0.48.
This shows the company has kept a stable mix of debt and equity, with a
moderate reliance on borrowed funds.
Debt Service Coverage Ratio
The ratio
declined from 12.40 to 10.19. While still strong, this drop means the company’s
ability to cover its debt payments from its earnings has weakened slightly
compared to the previous year.
Return on Equity (ROE)
ROE fell
from 62.36% in 2024 to 36.86% in 2025. This is still a healthy return, but the drop
shows shareholders earned less profit on their investment this year, likely due
to lower overall profitability.
Inventory Turnover Ratio
The ratio
decreased slightly from 13.99 to 13.51, meaning inventory is moving a bit
slower than before. However, the numbers are still high, showing that the
company continues to manage its stock efficiently.
Trade Receivables Turnover Ratio
This
ratio dropped from 2.36 to 2.26, indicating that the company is taking slightly
longer to collect money from its customers, which could impact cash inflows.
Trade Payables Turnover Ratio
The ratio
improved from 2.91 to 3.13, meaning the company is paying its suppliers faster.
This can help maintain strong relationships with suppliers, although it may
also reduce cash reserves.
Net Capital Turnover Ratio
The ratio
rose from 0.22 to 0.33, showing that the company is now using its capital more
effectively to generate sales compared to the previous year.
Net Profit Ratio
The net
profit ratio fell from 15.67% to 13.00%. This means that while the company is
still profitable, it is keeping a smaller share of its revenue as profit than
in the previous year.
Return on Capital Employed (ROCE)
ROCE
dropped from 76.62% to 53.37%, indicating that the company is earning lower
returns from its total capital. Even with the decline, the return remains
strong, suggesting efficient overall operations.
