| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| TRL Krosaki Refractories Limited |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Non- Current assets |
||
|
Property, Plant and Equipment |
60,589.34 |
52,669.77 |
|
Capital work-in-progress |
7,880.94 |
4,626.73 |
|
Right-of-use assets |
1,339.54 |
1,495.87 |
|
Other intangible assets |
407.57 |
400.47 |
|
Equity accounted investments |
3,772.08 |
3,640.60 |
|
Investments |
182.82 |
144.79 |
|
Loan |
0.08 |
0.40 |
|
Other financial assets |
510.78 |
524.29 |
|
Non-current tax assets (net) |
626.12 |
406.77 |
|
Other non-current assets |
2,459.80 |
2,502.16 |
|
Current assets |
||
|
Inventories |
54,027.50 |
46,154.17 |
|
Trade receivables |
35,185.99 |
37,047.03 |
|
Cash and cash equivalents |
4,115.09 |
3,398.01 |
|
Bank balances other than above |
22.61 |
21.55 |
|
Loans |
2,017.64 |
20.65 |
|
Other financial assets |
291.54 |
341.73 |
|
Other current assets |
4,766.51 |
3,518.01 |
|
Assets held for sale |
- |
2.53 |
|
Total Assets |
178,195.95 |
156,915.53 |
|
Equity |
||
|
Equity Share Capital |
2,090.00 |
2,090.00 |
|
Other Equity |
118,213.55 |
90,231.21 |
|
Non-current liabilities |
||
|
Borrowings |
7,514.46 |
2,609.36 |
|
Lease liabilities |
1,543.95 |
1,680.03 |
|
Provisions |
5,210.95 |
4,869.87 |
|
Deferred tax liabilities (net) |
1,054.46 |
1,042.58 |
|
Current liabilities |
||
|
Borrowings |
3,369.79 |
12,736.98 |
|
Lease liabilities |
193.39 |
172.96 |
|
Total outstanding dues of micro enterprises and small enterprises |
1,598.11 |
1,051.03 |
|
Total outstanding dues of creditors other than micro enterprises and
small enterprises |
28,547.65 |
28,809.52 |
|
Other financial liabilities |
1,838.98 |
1,706.76 |
|
Other current liabilities |
3,787.86 |
6,852.58 |
|
Provisions |
1,979.79 |
1,884.49 |
|
Current tax liabilities (net) |
1,253.01 |
1,178.16 |
|
Total equity and liabilities |
178,195.95 |
156,915.53 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from operations |
260,005.38 |
250,264.84 |
|
Other Income |
2,444.25 |
1,324.04 |
|
Total income |
262,449.63 |
251,588.88 |
|
Expenses |
|
|
|
Cost of materials consumed |
114,077.07 |
104,790.36 |
|
Purchases
of stock-in-trade |
36,890.10 |
37,832.93 |
|
Change in inventories of finished goods and
work-in-progress |
(4,277.46) |
(1,319.98) |
|
Employee benefit expense |
20,657.15 |
18,306.66 |
|
Finance cost |
1,158.29 |
2,136.27 |
|
Depreciation and amortization expense |
4,842.98 |
4,369.63 |
|
Other expenses |
58,881.35 |
58,948.03 |
|
Total expenses |
232,229.48 |
225,063.90 |
|
Share of profit of equity accounted
investees |
138.56 |
207.20 |
|
Profit before exceptional item and tax |
30,358.71 |
26,732.18 |
|
Exceptional Item |
12,972.22 |
4,359.15 |
|
Profit Before Tax |
43,330.93 |
31,091.33 |
|
Current tax |
8,877.97 |
6,580.97 |
|
Taxation for earlier years |
(77.04) |
- |
|
Deferred tax |
165.54 |
179.37 |
|
Profit for the year |
8,966.47 |
6,760.34 |
|
Other Comprehensive Income |
34,364.46 |
24,330.99 |
|
Items that will not be reclassified
subsequently to profit or loss: |
|
|
|
Remeasurements of the defined benefit plans |
(617.31) |
(288.55) |
|
Fair
value changes of investments in equity shares |
`38.03 |
(16.17) |
|
Income
tax on items that will not be reclassified to profit and loss: |
153.66 |
73.26 |
|
Total Other comprehensive loss for the
year |
(425.62) |
(231.46) |
|
Total Comprehensive Income for the year |
33,938.84 |
24,099.53 |
|
Earnings per equity share |
|
|
|
Basic
and Diluted (Rs.) |
164.42 |
116.42 |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Cash Flow From Operating Activities |
|
|
|
Net Profit Before Tax as per statement of profit and loss |
43,330.93 |
31,091.33 |
|
Adjustments for: |
|
|
|
Share
of (profit) of equity accounted investees |
(138.56) |
(207.20) |
|
Depreciation and amortisation expense |
4,842.98 |
4,369.63 |
|
Allowances
for credit loss |
- |
733.79 |
|
Write
back of allowances for credit loss |
(514.03) |
- |
|
Credit
balances/provision written back |
(433.93) |
(658.86) |
|
Gain
on Lease Modification |
(17.91) |
(22.63) |
|
Loss
on discard of Property, plant and equipment |
86.00 |
- |
|
Exceptional
Item (Profit on sale of assets held-for sale) |
(12,972.22) |
(4,359.15) |
|
Dividend
income |
(1.95) |
(1.90) |
|
Net
(gain) on sale of property, plant and equipment |
(30.83) |
(0.03) |
|
Interest
income |
(265.26) |
(59.50) |
|
Finance
costs |
1,158.29 |
2,136.27 |
|
Unrealised
loss/(gain) on foreign exchange fluctuation |
21.49 |
(276.10) |
|
Operating Profit before Working Capital Changes |
35,065.00 |
32,745.65 |
|
Adjustments for: |
|
|
|
(Increase)
in non-current/current financial and other assets |
601.04 |
(4,893.98) |
|
(Increase)/decrease
in inventories |
(7,873.33) |
872.23 |
|
Increase
in non-current/current financial and other liabilities/provisions |
1,378.36 |
1,076.97 |
|
Cash generated from operations |
29,171.07 |
29,800.87 |
|
Income
tax paid (net of refunds) |
(7,222.16) |
(6,230.62) |
|
Net Cash generating from Operating Activities |
21,948.91 |
23,570.25 |
|
Cash Flow From Investing Activities |
|
|
|
Acquisitions
of property, plant and equipment |
(15,912.94) |
(10,323.33) |
|
Proceeds
on sale of property, plant and equipment |
85.15 |
13.27 |
|
Loan
given |
(9,950.00) |
- |
|
Loan
refund received |
7,950.00 |
- |
|
Proceeds
from government grant |
288.87 |
256.67 |
|
Fixed
deposits with bank |
(0.40) |
(0.40) |
|
Advance
against sale of land |
- |
3,480.00 |
|
Proceeds
from sale of land |
9,560.00 |
4,360.00 |
|
Tax
paid on sale of land |
(1,723.27) |
- |
|
Interest
received |
238.70 |
48.64 |
|
Dividend
received |
9.03 |
1.90 |
|
Net Cash From Investing Activities |
(9,454.86) |
(2,163.25) |
|
Cash Flow From Financing Activities |
|
|
|
Proceeds
from borrowings |
5,828.49 |
5,609.36 |
|
Repayment
of borrowings |
(10,290.58) |
(16,580.67) |
|
Payment
of lease liabilities (including interest) |
(309.66) |
(287.17) |
|
Interest
paid |
(1,048.72) |
(2,082.39) |
|
Dividend
paid |
(5,956.50) |
(4,702.50) |
|
Net Cash Used in Financing Activities |
(11,776.97) |
(18,043.37) |
|
Net Increase/(Decrease) in Cash and Cash Equivalents |
717.08 |
3,363.63 |
|
Opening balance of cash and cash equivalents |
3,398.01 |
34.38 |
|
Closing balance of cash and cash
equivalents |
4,115.09 |
3,398.01 |
Summary of the Cash Flow Statement
for the years 2025 and 2024:
Cash Flow from
Operating Activities:
The company generated ₹21,948.91
lakhs from operations in FY 2025, compared to ₹23,570.25 lakhs in
FY 2024. Although profit before tax rose strongly to ₹43,330.93 lakhs from
₹31,091.33 lakhs,
the cash flow was impacted by higher working capital needs, particularly a
sharp increase in
inventories of ₹7,873.33 lakhs. Exceptional profits from sale
of assets also reduced the adjusted operating profit. Overall, the core
operations remain profitable, but cash generation was slightly lower due to
higher funds tied up in stock.
Cash Flow from
Investing Activities:
In FY 2025, investing activities resulted in a net inflow of ₹9,454.86 lakhs, higher
than the ₹2,163.25
lakhs in FY 2024. The company spent heavily on capital expenditure (₹15,912.94
lakhs) and also extended loans
of ₹9,950 lakhs, reflecting growth and expansion plans. These
outflows were offset by strong inflows from sale of land (₹9,560 lakhs) and loan refunds received (₹7,950 lakhs).
Compared to the previous year, FY 2025 shows more aggressive investment in
fixed assets and strategic lending, balanced by asset monetisation.
Cash Flow from
Financing Activities:
Financing activities used ₹11,776.97
lakhs in FY 2025, which is lower than the ₹18,043.37 lakhs
outflow in FY 2024. The company repaid borrowings of ₹10,290.58 lakhs and
paid dividends of
₹5,956.50 lakhs, while fresh borrowings of ₹5,828.49 lakhs
partly offset these outflows. Interest and lease payments also continued. This
shows that the company is reducing its debt burden while rewarding shareholders
through dividends.
Net Effect on Cash
Position:
After considering all three activities, the company saw a net increase of ₹717.08 lakhs in cash
and cash equivalents in FY 2025, compared to a higher increase
of ₹3,363.63 lakhs
in FY 2024. The closing cash balance stood at ₹4,115.09 lakhs versus ₹3,398.01 lakhs last
year. This indicates that despite higher investments and dividend pay-outs, the
company maintained a healthy liquidity position.
|
Particular |
31-03-2025 |
31-03-2024 |
|
Current Ratio |
2.36 |
1.66 |
|
Debt Equity Ratio |
0.09 |
0.17 |
|
Debt Service Coverage Ratio |
6.29 |
3.41 |
|
Return on Equity Ratio / return on investment |
20.45 |
24.59 |
|
Inventory Turnover Ratio |
5.16 |
5.32 |
|
Trade receivable Turnover Ratio |
7.20 |
7.07 |
|
Trade Payable Turnover Ratio |
5.58 |
6.91 |
|
Net Capital Turnover Ratio |
5.53 |
8.35 |
|
Net Profit Ratio |
8.83% |
7.86% |
|
Return on Capital Employed Ratio |
23.84% |
26.44% |
|
Return on investment |
2.81% |
-0.88% |
Summary of
the financial ratio for the years 2025 and 2024:
Current Ratio
The current ratio measures a
company’s ability to pay its short-term obligations with its short-term assets.
A rise from 1.66 to 2.36 shows that the company’s liquidity has improved. It
now has more than double the current assets compared to its current
liabilities, which indicates stronger financial health and less risk of
liquidity crunch.
Debt-Equity Ratio
This ratio shows how much of
the company is financed by debt compared to shareholders’ funds. A fall from
0.17 to 0.09 means the company has reduced its reliance on debt and is funding
more from equity. This reduces financial risk and interest burden.
Debt Service
Coverage Ratio
DSCR measures the company’s ability to repay its debt obligations from its
earnings. A higher ratio is better. The increase from 3.41 to 6.29 indicates
the company’s earnings are now more than enough to comfortably meet interest
and loan repayment obligations.
Return on Equity
(RoE) / Return on Investment
This ratio shows the profit earned for every unit of shareholders’ equity
invested. It has declined slightly from 24.59% to 20.45%. This means the
company is still generating healthy returns for shareholders, but slightly less
efficiently than last year.
Inventory Turnover
Ratio
This ratio tells how quickly the company sells and replaces its inventory. A
slight decline from 5.32 to 5.16 shows inventory is being sold a bit slower.
However, it’s still at a stable level, meaning no major issues with stock
management.
Trade Receivable
Turnover Ratio
This measures how quickly the company collects payments from customers. An
increase from 7.07 to 7.20 shows slightly faster collection, which is positive
as it improves cash flow.
Trade Payable
Turnover Ratio
This ratio indicates how
quickly the company pays its suppliers. A fall from 6.91 to 5.58 suggests the
company is now taking more time to pay suppliers. While this may improve
short-term liquidity, stretching payments too long could affect supplier
relationships.
Net Capital Turnover
Ratio
This measures how
effectively the company is using its working capital to generate sales. The
drop from 8.35 to 5.53 suggests that efficiency in using working capital has
reduced. This may mean excess working capital is tied up without generating
proportionate sales.
Net Profit Ratio
This ratio shows the percentage of revenue that turns into profit. An increase
from 7.86% to 8.83% indicates improved profitability, meaning the company is
earning more from its sales after covering all costs.
Return on Capital
Employed
RoCE measures how efficiently the company is using total capital (debt +
equity) to generate profits. A decline from 26.44% to 23.84% shows a slight dip
in efficiency, but it is still a very healthy return.
Return on Investment
This measures the returns
earned from overall investments. Moving from a negative -0.88% to a positive
2.81% is a very positive sign. It shows the company has turned around its
investment performance and is now generating gains instead of losses.
