| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Anupama Steel Limited |
|
Particulars |
2016 |
2015 |
|
1. EQUITY AND LIABILITIES |
|
|
|
(I) Shareholder 's Funds |
|
|
|
(a) Share Capital |
2,00,00,000 |
2,00,00,000 |
|
(b) Reserves and Surplus |
14,39,38,563 |
14,21,79,840 |
|
(II) Non-Current Liabilities |
|
|
|
(a) Long-Term Borrowings |
3,75,641 |
52,40,58,846 |
|
(b) Deferred Tax Liabilities (Net) |
6,76,222 |
6,30,570 |
|
(c) Other Long-Term Liabilities |
- |
- |
|
(III) Current Liabilities |
|
|
|
(a) Short-Term Borrowings |
- |
- |
|
(b) Trade Payables |
- |
1,04,68,57,002 |
|
(c) Other Current Liabilities |
52,59,842 |
75,71,619 |
|
(d) Short-Term Provisions |
14,20,000 |
87,00,000 |
|
TOTAL |
17,16,70,268 |
1,74,99,97,877 |
|
2.ASSETS |
|
|
|
(I) Non-Current Assets |
|
|
|
(a) Fixed Assets |
|
|
|
(i) Tangible Assets |
69,58,397 |
76,56,106 |
|
(ii) Capital Work In Progress |
- |
- |
|
(b) Non Current Investments |
- |
10,50,075 |
|
(c) Long Term Loans & Advances |
2,60,66,665 |
2,76,39,783 |
|
(d) Other Non Current Assets |
- |
- |
|
(II) Current Assets |
|
|
|
(a) Inventories |
4,20,09,525 |
4,40,07,089 |
|
(b) Trade receivables |
63,65,837 |
78,01,37,440 |
|
(c) Cash and cash equivalents |
8,28,80,995 |
86,22,39,135 |
|
(d) Short-term loans and advances |
58,38,629 |
2,70,93,888 |
|
(e) Other current assets |
15,50,220 |
1,74,361 |
|
TOTAL |
17,16,70,268 |
1,74,99,97,877 |
|
Particulars |
2016 |
2015 |
|
Income |
|
|
|
I. Revenue from operations |
26,14,09,766 |
1,45,87,72,465 |
|
II. Other Income |
4,27,15,771 |
13,93,27,060 |
|
III. Total Revenue (I+II) |
30,41,25,537 |
1,59,80,99,525 |
|
IV. Expenses: |
|
|
|
Cost of Material Consumed |
17,82,88,509 |
50,85,35,058 |
|
Purchase of Stock-in-Trade |
2,58,02,915 |
1,06,23,37,463 |
|
Changes in inventories of Finished Goods |
|
|
|
- |
- |
|
|
Employee Benefit Expense |
34,26,490 |
47,56,895 |
|
Financial Costs |
8,32,42,731 |
- |
|
Depreciation and Amortization Expense |
6,97,709 |
6,58,940 |
|
Other Expenses |
85,01,274 |
1,90,61,793 |
|
Total Expenses (IV) |
29,99,59,628 |
1,59,53,50,149 |
|
V. Profit before tax (III - IV) |
41,65,909 |
27,49,376 |
|
VI . Tax expense: |
|
|
|
(1) Current tax |
14,20,000 |
21,00,000 |
|
(2) Deferred tax |
45,652 |
79,509 |
|
(3) Earlier years tax Expenses |
9,41,534 |
- |
|
VII. Profit after Taxes carried to Balance Sheet (V-VI ) |
17,58,723 |
5,69,867 |
|
Earning per equity share: |
|
|
|
(1) Basic |
0.88 |
0.28 |
|
(2) Diluted |
0.88 |
0.28 |
|
Particulars |
2016 |
2015 |
|
A. CASH FLOW FROM OPERATING ACTIVITIES |
|
|
|
Net Profit after tax and Extra-ordinary items |
17,58,723 |
5,69,867 |
|
Adjustments for : |
|
|
|
Depreciation & Amortisation |
6,97,709 |
6,58,940 |
|
Interest Receipts |
-1,43,85,704 |
-4,02,45,367 |
|
Dividend Income |
- |
-52,375 |
|
Profit or Loss on sale of Assets |
- |
1,35,839 |
|
Loss on sale of Non current Investments |
- |
40,47,647 |
|
Provision For Tax |
14,20,000 |
21,00,000 |
|
Interest & Financial Charges |
8,32,42,731 |
- |
|
Deferred Tax |
45,652 |
79,509 |
|
Operating Profit before Working Capital changes |
7,27,79,111 |
-3,27,05,940 |
|
Changes in Working Capital : |
|
|
|
Other Current Assets |
-13,75,859 |
-33,452 |
|
Short-term advances |
2,12,55,259 |
- |
|
Other Current Liabilities & Provisions |
-95,91,777 |
-28,66,833 |
|
Trade and other Receivables |
77,37,71,603 |
-77,76,87,683 |
|
Inventories |
19,97,564 |
-4,06,49,289 |
|
Trade Payables |
-1,04,68,57,002 |
1,04,80,14,469 |
|
Long-term advances |
15,73,118 |
-2,93,43,187 |
|
Other Non Current Assets |
- |
- |
|
Cash generated from Current assets |
-25,92,27,094 |
19,74,34,025 |
|
Direct Taxes Paid |
-14,20,000 |
-21,00,000 |
|
CASH INFLOW FROM OPERATING ACTIVITIES ( A ) |
-18,78,67,982 |
16,26,28,085 |
|
B. CASH FLOW FROM INVESTMENT ACTIVITIES |
|
|
|
Interest Receipts |
1,43,85,704 |
4,02,45,367 |
|
Dividend Income |
- |
52,375 |
|
Sale Of Non Current Investments |
10,50,075 |
58,53,453 |
|
Sales of Fixed Assets |
- |
20,03,001 |
|
Purchase of Fixed Assets |
- |
-1,99,722 |
|
CASH OUTFLOW FROM INVESTMENT ACTIVITIES ( B ) |
1,54,35,779 |
4,79,54,474 |
|
C. CASH FLOW FROM FINANCING ACTIVITIES : |
|
|
|
Interest & Financial Charges |
-8,32,42,731 |
51,72,56,195 |
|
Proceeds from Long Term borrowings |
-52,36,83,205 |
- |
|
CASH INFLOW FROM FINANCING ACTIVITIES ( C ) |
-60,69,25,936 |
51,72,56,195 |
|
NET INCREASE IN CASH & CASH EQUIVALENTS [ A+B+C ] |
-77,93,58,140 |
72,78,38,754 |
|
Cash and Cash Equivalents at the Beginning |
86,22,39,135 |
13,44,00,381 |
|
Cash and Cash Equivalents at the End |
8,28,80,995 |
86,22,39,135 |
Here is a summary of the Cash Flow Statement for the years 2016 and 2015:
Operating Activities (A):
1. Net Profit After Tax and Extraordinary Items:
In 2016, the company achieved a substantial increase in net profit after tax and extraordinary items, reaching INR 17,58,723, compared to INR 5,69,867 in 2015. This improvement reflects enhanced profitability and effective management.
2. Adjustments:
The adjustments made to arrive at the operating profit include depreciation and amortization of INR 6,97,709, interest receipts of -INR 1,43,85,704 (indicating an interest income), dividend income of -INR 52,375, and a provision for tax amounting to INR 14,20,000. Additionally, there were interest and financial charges of INR 8,32,42,731.
3. Operating Profit Before Working Capital Changes:
Despite adjustments, the operating profit before considering changes in working capital showed a significant positive value of INR 7,27,79,111 in 2016. This is a noteworthy improvement from the negative value of -3,27,05,940 reported in 2015, indicating a positive shift in the company 's operational performance.
4. Changes in Working Capital:
Working capital changes involved fluctuations in various components. Notable among these were a decrease in other current assets by -INR 13,75,859, short-term advances increasing by INR 2,12,55,259, and a decrease in other current liabilities and provisions by -INR 95,91,777. Trade and other receivables decreased by -INR 77,76,87,683, while inventories increased by INR 19,97,564. Trade payables also saw a decrease of -INR 1,04,80,14,469, and long-term advances increased by INR 15,73,118. The net effect of these changes resulted in cash generated from current assets amounting to -INR 25,92,27,094.
5. Direct Taxes Paid:
Direct taxes paid during the year amounted to INR 14,20,000.
6. Cash Inflow from Operating Activities (A):
After accounting for all these factors, the net cash inflow from operating activities was -INR 18,78,67,982 in 2016, a considerable change from the positive value of INR 16,26,28,085 in 2015.
Investment Activities (B):
1. Cash Outflow from Investment Activities (B):
In the investment activities section, interest receipts amounted to INR 1,43,85,704, and there was a cash outflow of -INR 1,54,35,779. This outflow was primarily due to the sale of non-current investments, sales of fixed assets, and the purchase of fixed assets.
Financing Activities (C):
1. Cash Inflow from Financing Activities (C):
Financing activities involved significant cash inflows and outflows. There were substantial interest and financial charges amounting to -INR 8,32,42,731, and proceeds from long-term borrowings were -INR 52,36,83,205. The net cash inflow from financing activities was -INR 60,69,25,936.
Overall Cash Position:
1. Net Increase/(Decrease) in Cash & Cash Equivalents [A+B+C]:
The overall impact on cash and cash equivalents resulted in a substantial net decrease of -INR 77,93,58,140 in 2016, in contrast to the significant increase of INR 72,78,38,754 reported in 2015.
2. Cash and Cash Equivalents at the Beginning and End:
The period began with cash and cash equivalents of INR 86,22,39,135 and ended with INR 8,28,80,995. This significant change indicates a considerable shift in the company 's liquidity position over the financial year.
