Anglo French Annual Reports, Balance Sheet and Financials

Balance Sheet of Anglo-French Drugs & Industries Limited (In Rs. Crore)

Profit And Loss Statement of Anglo-French Drugs & Industries Limited (In Rs. Crore)

Anglo-French Drugs & Industries Cash Flow Statement for the last three years (In Rs. Crore)

Summary of cash flow statement for Anglo-French Drugs & Industries:

1. Operating Activities:

   - Net Cash from Operating Activities: In March 2023, the company generated a net cash inflow of 184.69 crores from its operating activities. In March 2022, the net cash inflow was 11.72 crores, and in March 2021, it was 4.36 crores.

   - Net Profit before Tax & Extraordinary Items: The company reported a net profit before tax and extraordinary items of 251.08 crores in March 2023, 1.81 crores in March 2022, and 9.21 crores in March 2021.

   - Depreciation: The depreciation expenses were 3.34 crores in March 2023, 2.9 crores in March 2022, and 2.46 crores in March 2021.

   - Interest (Net): The Company paid a net interest amount of -0.37 crores in March 2023, received 4.12 crores in March 2022, and received 5.2 crores in March 2021.

   - Dividend Received: Anglo-French Drugs & Industries received a dividend of -0.45 crores in March 2023, no dividend in March 2022, and no dividend in March 2021.

   - Other Adjustments: The statement includes adjustments such as profit or loss on the sale of assets, profit or loss on the sale of investments, provisions, foreign exchange gains or losses, financial lease and rental charges, and other miscellaneous items.

2. Investing Activities:

   - Net Cash Used in Investing Activities: In March 2023, the company used -170.4 crores in investing activities. In March 2022, it used -9.06 crores, and in March 2021, it used -0.81 crores.

   - Purchased of Fixed Assets: Anglo-French Drugs & Industries invested -2.82 crores in fixed assets in March 2023, -8.05 crores in March 2022, and -0.77 crores in March 2021.

   - Purchase of Investments: The Company made investments of -166.79 crores in March 2023, -0.11 crores in March 2022, and no investments in March 2021.

   - Interest Received: Anglo-French Drugs & Industries received interest of 3.44 crores in March 2023, 0.15 crores in March 2022, and 0.09 crores in March 2021.

   - Dividend Received: The company received a dividend of 0.45 crores in March 2023, no dividend in March 2022, and no dividend in March 2021.

   - Other Investing Activities: The statement includes other cash flows related to investing activities, such as proceeds from the sale of investments or miscellaneous items.

3. Financing Activities:

   - Net Cash Used in Financing Activities: In March 2023, the company used -11.7 crores in financing activities. In March 2022, it used -2.87 crores, and in March 2021, it used -3.33 crores.

   - Interest Paid: Anglo-French Drugs & Industries paid interest of -3.07 crores in March 2023, -4.27 crores in March 2022, and -5.29 crores in March 2021.

4. Net Increase/(Decrease) in Cash and Cash Equivalents: The company experienced a net decrease in cash and cash equivalents of -2.6 crores in March 2023, -0.21 crores in March 2022, and an increase of 0.22 crores in March 2021.

5. Cash and Cash Equivalents at End of the Year: Anglo-French Drugs & Industries had cash and cash equivalents of 2.83 crores at the end of March 2023, 0.23 crores at the end of March 2022, and 0.44 crores at the end of March 2021.

Anglo-French Drugs & Industries Key Financial Ratios

Summary of the key financial ratios for Anglo-French Drugs & Industries:

• Current Ratio: Anglo-French Drugs & Industries has a high current ratio of 6.66 in March 2023 and 1.61 in March 2022. This indicates that the company has sufficient current assets to cover its short-term liabilities.
• Debt-Equity Ratio: The Company has significantly reduced its debt-equity ratio from 1.88 in March 2022 to 0.12 in March 2023. This indicates a lower reliance on debt financing and a stronger equity position.
• Debt Service Coverage Ratio: Anglo-French Drugs & Industries has a significantly improved debt service coverage ratio, increasing from 2.29 in March 2022 to 104.97 in March 2023. This indicates that the company 's operating income is more than sufficient to cover its debt service obligations.

• Return on Equity Ratio: The return on equity ratio has shown significant improvement, increasing from 0.02% in March 2022 to 0.42% in March 2023. This indicates that the company has generated higher profits relative to its shareholders ' equity.
• Inventory Turnover Ratio: The inventory turnover ratio has decreased from 0.43 in March 2022 to 0.31 in March 2023. This suggests that the company is taking longer to sell its inventory.
• Trade Receivables Turnover Ratio: The trade receivables turnover ratio has improved from 0.21 in March 2022 to 0.45 in March 2023. This indicates that the company is collecting its receivables more efficiently.

• Trade Payable Turnover Ratio: The trade payable turnover ratio has increased from 0.12 in March 2022 to 0.31 in March 2023. This suggests that the company is paying its trade payables more promptly.
• Net Capital Turnover Ratio: Anglo-French Drugs & Industries has a relatively low net capital turnover ratio of 0.47 in March 2023, indicating lower efficiency in utilizing its capital to generate revenue. However, in March 2022, the ratio was significantly higher at 5.67, suggesting improved capital efficiency.
• Net Profit Ratio: The company 's net profit ratio has shown significant improvement, increasing from 0.01% in March 2022 to 1.73% in March 2023. This indicates a higher profitability level relative to its total revenue.
• Return on Capital Employed Ratio: The return on capital employed ratio has improved from 0.10% in March 2022 to 1.08% in March 2023. This indicates that the company has generated higher profits in relation to its capital employed.

Overall, Anglo-French Drugs & Industries has shown improvements in its financial ratios, particularly in terms of profitability, debt management, and return on equity and capital employed. However, there are some areas, such as inventory turnover and net capital turnover, where the company can focus on improving efficiency.

Performance of Anglo-French Drugs & Industries Limited

• The revenue from operations of the company has decreased by 37.79% from Rs. 164.80 Crore in FY 2022 to Rs. 102.51 Crore in FY 2023.

• The net profit of the company has significantly decreased by 13068% from Rs. 1.45 Crore in FY 2022 to Rs. 190.94 Crore in FY 2023.
• The current ratio of the company as of 31st March 2023 was 6.66.
• The debt-to-equity ratio of the company as of 31st March 2023 was 0.12.
• The book value per share of the company as of 31st March 2023 stood at Rs. 1617.