| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| U P Asbestos Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Property, plant and equipment |
4,696 |
5,160 |
|
Capital work-in-progress |
33 |
302 |
|
Investment Property |
6,739 |
6,820 |
|
Goodwill |
5 |
5 |
|
Other Intangible assets |
5 |
7 |
|
Investments |
4 |
6 |
|
Other Financial Assets (net) |
16 |
16 |
|
Other non-current assets |
345 |
627 |
|
Current assets |
|
|
|
Inventories |
2,204 |
1,399 |
|
Trade Receivables |
4,865 |
4,254 |
|
Cash and Cash equivalents |
3,759 |
3,550 |
|
Bank Balances other than above |
1,174 |
520 |
|
Loans |
1,013 |
17 |
|
Other Financial Assets |
79 |
84 |
|
Current Income Tax Assets (Net) |
34 |
- |
|
Other Current Assets |
1,451 |
1,260 |
|
Total Assets |
26,422 |
24,027 |
|
Equity |
|
|
|
Equity
Share capital |
912 |
912 |
|
Other equity |
12,266 |
10,864 |
|
Non-Current liabilities |
|
|
|
Borrowings |
7,182 |
8,465 |
|
Provisions |
45 |
65 |
|
Deferred tax liabilities (net) |
501 |
479 |
|
Other non-current liabilities |
540 |
40 |
|
Current liabilities |
|
|
|
Borrowings |
4,288 |
2,682 |
|
Trade Payables: |
|
|
|
Total outstanding dues of creditors other than Micro and Small Enterprises |
240 |
187 |
|
Other Financial Liabilities |
145 |
74 |
|
Other Current liabilities |
288 |
213 |
|
Provisions |
15 |
22 |
|
Current tax liabilities (net) |
- |
24 |
|
Total Equity and Liabilities |
26,422 |
24,027 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operation |
24,477 |
20,590 |
|
Other Income |
406 |
531 |
|
Total
Income |
24,883 |
21,121 |
|
Expenses |
|
|
|
Purchase of Stock-in-trade |
19,855 |
17,223 |
|
Changes in inventories of Finished goods, work-in-progress and stock-in-trade |
(912) |
1,040 |
|
Employee Benefit Expense |
191 |
174 |
|
Finance Cost |
1,058 |
1,036 |
|
Depreciation and Amortisation Expense |
548 |
485 |
|
Other Expenses |
2,241 |
499 |
|
Total
Expense |
22,981 |
20,457 |
|
Profit/(Loss)
before tax |
1,902 |
664 |
|
Earlier year |
- |
(32) |
|
Current year |
468 |
152 |
|
Deferred (Asset)/ liability |
24 |
(43) |
|
Profit/(Loss)
for the year |
1,410 |
587 |
|
Other Comprehensive Income (Net of tax) |
(8) |
7 |
|
Total
comprehensive Income for the period |
1,402 |
594 |
|
Paid-up
Equity Share Capital (Face Value Rs. 10) |
912 |
912 |
|
Earnings
per Equity Share |
|
|
|
Basic & Diluted |
15.49 |
6.45 |
|
31-03-2025 |
31-03-2024 |
|
|
Cash Flow from
Operating Activities |
|
|
|
Net Profit before
Tax and exceptional items |
1,901.85 |
663.89 |
|
Adjustments for: |
|
|
|
Depreciation and
Amortisation expenses |
547.92 |
484.62 |
|
Finance cost |
1,058.26 |
1,035.85 |
|
Provision for
doubtful debts/ Bad debts written off |
349.65 |
70.35 |
|
Other
Comprehensive income/(loss) |
(7.93) |
7.91 |
|
Foreign Exchange (+)
loss/ (-) gain |
(0.48) |
(2.34) |
|
Interest earned |
(377.95) |
(368.58) |
|
Dividend earned |
(0.05) |
(0.08) |
|
Operating Profit
before Working Capital Charges |
3,471.27 |
1,891.70 |
|
Adjustments for |
|
|
|
Increase (-)/
Decrease in Trade and other Receivables |
(1,198.76) |
(328.34) |
|
Increase (-)/
Decrease in Inventories |
(805.46) |
667.88 |
|
Increase (-)/ Decrease in Trade payables, current liabilities and provisions |
982.54 |
(585.37) |
|
Cash Generated from Operations |
2,449.59 |
1,645.87 |
|
Direct tax refund (net of tax paid) |
(901.65) |
(92.58) |
|
Net Cash Generated
from Operating Activates |
1,547.94 |
1,553.29 |
|
Cash Flow from
Investing Activities |
|
|
|
Loan and Advances |
(1,000.00) |
450.00 |
|
Advances for
property, plant and equipment |
19.30 |
25.08 |
|
Purchase of
property, plant and equipment |
(1.94) |
(1,652.74) |
|
Proceeds from sale
of property, plant and equipment |
- |
0.18 |
|
Investments |
(0.19) |
- |
|
Interest received |
377.95 |
368.58 |
|
Dividend received |
0.05 |
0.08 |
|
Net Cash Used in
Investing Activities |
(604.83) |
(808.82) |
|
Cash flow from financing activities |
|
|
|
Proceeds from long term borrowings and other borrowings (net of repayment) |
(916.66) |
817.99 |
|
Finance Cost |
(1,058.26) |
(1,035.89) |
|
Foreign Exchange
(-) Loss/ (+) Gain |
0.48 |
2.34 |
|
Net cash flow generated/ (used in) from financing
activities |
(1,974.44) |
(215.56) |
|
Net Increase /(Decrease) In Cash
and Cash Equivalents |
(1,031.34) |
528.91 |
|
Cash & Cash
Equivalents at the Beginning of the Year |
3,550.32 |
3,021.41 |
|
Cash & Cash
Equivalents at the End of the Year |
2,518.95 |
3,550.32 |
Here is a summary of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from
Operating Activities
In the year ending 31st March
2025, the company generated a positive
operating cash flow of ₹1,547.94 lakhs, almost the same as
₹1,553.29 lakhs in the previous year. The improvement in net profit before tax (₹1,901.85 lakhs) helped, supported by non-cash items
like depreciation, finance costs, and bad debts written off. However, increases
in receivables and inventories reduced
the net operational cash. The steady cash inflow suggests that the business is
managing its core operations efficiently.
Cash Flow from Investing Activities
In 2025, the company had a net outflow of ₹604.83 lakhs from investing activities,
which is better than the outflow of ₹808.82 lakhs in 2024. The outflow was
mainly due to loans and advances given (₹1,000 lakhs). However, this
was partly offset by interest income (₹377.95 lakhs). The company also limited its capital
expenditure this year, which helped reduce the investment outflow.
Cash Flow from Financing Activities
The company experienced a net outflow of ₹1,974.44 lakhs from financing activities
in 2025, which is much higher than the ₹215.56 lakhs outflow in the previous
year. This was due to the repayment of borrowings and high finance costs (₹1,058.26
lakhs). The decline in financing inflow suggests that the
company may be reducing its debt burden or facing tighter credit.
Net Changes in Cash and cash equivalents
As a result, the company’s cash balance decreased by ₹1,031.34 lakhs in 2025. The closing cash balance stood at ₹2,518.95 lakhs, down from
₹3,550.32 lakhs in the previous year. While operational cash remained strong,
the drop in cash was mainly due to financing repayments and loans given under
investing activities.
|
2025 |
2024 |
|
|
Current Ratio |
2.93 |
3.46 |
|
Debt-Equity Ratio |
1.42 |
1.67 |
|
Debt Service
Coverage Ratio |
1.29 |
1.31 |
|
Return on Equity |
18.98% |
9.14% |
|
Trade Receivables
Turnover Ratio |
5.37 |
4.91 |
|
Trade Payables
Turnover Ratio |
103.67 |
62.03 |
|
Inventory Turnover
Ratio |
13.59 |
10.73 |
|
Net Capital
Turnover Ratio |
2.55 |
2.69 |
|
Net Profit Ratio |
5.76% |
2.78% |
|
Return on Capital
Employed |
14.97% |
9.41% |
Here is a summary of the Financial Ratios for the years 2025 and 2024:
Current Ratio
The current ratio decreased slightly from 3.46 in 2024 to 2.93 in 2025.
This means the company still has a strong ability to pay its short-term
liabilities, as it has nearly three times more current assets than current
liabilities.
Debt-Equity Ratio
The debt-equity
ratio improved from 1.67 to 1.42, indicating the company has reduced its
reliance on borrowed funds compared to its own capital. This is a positive sign
of improving financial stability.
Debt Service Coverage Ratio
The ratio stayed almost the same—1.31 in 2024 and
1.29 in 2025. It shows the company is able to cover its debt obligations from
its earnings, which is a good indicator of financial health.
Return on Equity (ROE)
ROE
increased from 9.14% to 18.98%, showing the company earned more profit for its
shareholders in 2025. This reflects strong growth in profitability.
Trade Receivables Turnover Ratio
This
ratio improved from 4.91 to 5.37, which means the company is collecting
payments from customers a little faster than before—good for maintaining cash
flow.
Trade Payables Turnover Ratio
The ratio
jumped from 62.03 to 103.67, meaning the company is paying its suppliers much
faster in 2025. This may improve supplier relationships but might also reduce
cash available for other uses.
Inventory Turnover Ratio
The ratio
increased from 10.73 to 13.59, showing that inventory is being sold and
replaced more frequently. This reflects efficient inventory management.
Net Capital Turnover Ratio
The ratio
dipped slightly from 2.69 to 2.55, meaning the company generated a bit less
revenue from each rupee of capital. Efficiency has slightly reduced but remains
strong.
Net Profit Ratio
Net
profit ratio improved from 2.78% to 5.76%, meaning the company earned more
profit from its sales in 2025. This is a clear sign of better profitability.
Return on Capital Employed (ROCE)
ROCE rose from 9.41% to 14.97%, showing that the
company used its capital more effectively to generate profits in 2025.
