Archit Nuwood Annual Report, Balance Sheet & Financials

Archit Nuwood Industries Limited Balance Sheet (Rs in Lakhs)

Archit Nuwood Industries Limited Profit & Loss Statement (Rs in Lakhs)

Archit Nuwood Industries Limited Consolidated Cash Flow Statement (Rs in Lakhs)

Here is the analysis of cash flow for year March 2023 and 2022:

Cash Flow from Operating Activities:

Net Profit before Tax: The company reported a net profit before tax of ₹7285 lakhs for the fiscal year ending March 31, 2024.

Add: Depreciation: Depreciation expenses amounted to ₹352 lakhs, which is added back to adjust for non-cash expenses.

Less: Other Income: Other income amounted to ₹1 lakh, which is subtracted as it represents income not related to core operations.

Interest Received: No interest income was received during the period.

Decrease in Provision: There was a decrease in provisions amounting to -₹1588 lakhs, indicating a release of provisions previously made.

Operating Profit before Working Capital Changes: After adjusting for the above items, the operating profit before changes in working capital was ₹6050 lakhs.

Increase (Decrease) in Debtors, Inventories, and Other Current Assets: There were increases in debtors (₹587 lakhs), inventories (₹1140 lakhs), and other current assets (₹913 lakhs), reflecting changes in working capital.

Increase (Decrease) in Current Liabilities: Current liabilities increased by ₹1304 lakhs during the period.

Cash Generated from Operations: The cash generated from operations, after adjusting for changes in working capital, was ₹4714 lakhs.

Less: Income Tax Paid: Income tax paid during the year amounted to ₹1331 lakhs.

Net Cash Used/Generated from Operating Activities: The net cash flow from operating activities was ₹3383 lakhs, which is the difference between cash generated from operations and income tax paid.

Cash Flow from Investing Activities:

Purchase of Fixed Assets: The Company spent ₹5440 lakhs on purchasing fixed assets.

Purchase of Investments: Investments amounting to ₹605 lakhs were made during the period.

Other Income: A nominal amount of ₹1 lakh was received as other income.

Net Cash Flow from Investing Activity: The net cash flow from investing activities was -₹6040 lakhs, reflecting the cash outflow from investments and capital expenditures.

Cash Flow from Financing Activity:

Increase in Share Capital: The company increased its share capital by ₹1904 lakhs.

Acceptances of Loans: Loans accepted during the period amounted to ₹664 lakhs.

Net Cash Flow from Financing Activity: The net cash flow from financing activities was ₹2569 lakhs, which includes the inflow from share capital increase and loans accepted.

Cash Generated from all activities:

Cash Generated from all activities: After considering the cash flows from operating, investing, and financing activities, the company experienced a negative cash flow of -₹94 lakhs, indicating that more cash was used than generated during the period.

Opening and Closing Cash and Bank Balance:

Opening cash and bank balance: The cash and bank balance at the beginning of the year was ₹112 lakhs.

Closing cash and bank balance: The cash and bank balance at the end of the year was ₹19 lakhs.

Financial Ratios of Archit Nuwood Industries Limited

Here is the summary of financial and operational metrics for Archit Nuwood Industries Limited for year 2023 & 2022:

Debt Equity Ratio:

2024: 0.71

2023: 0.49

Analysis: The Debt Equity Ratio measures the proportion of debt used to finance the company 's assets relative to shareholders ' equity. An increase from 2023 to 2024 indicates that the company has taken on more debt relative to its equity, which could imply increased financial leverage.

Return on Equity Ratio:

2024: 3.25%

2023: 2.21%

Analysis: The Return on Equity (ROE) Ratio indicates how effectively the company is generating profit from shareholders ' equity. The increase from 2023 to 2024 suggests improved profitability relative to shareholders ' investments.

Trade Receivables Turnover Ratio:

2024: 7.47

2023: 7.46

Analysis: The Trade Receivables Turnover Ratio measures how efficiently the company collects its accounts receivable. The slight increase indicates a marginal improvement in the turnover of receivables.

Net Capital Turnover Ratio:

2024: 4.52

2023: -31.2

Analysis: The Net Capital Turnover Ratio indicates how effectively the company uses its capital to generate revenue. The significant improvement from a negative value in 2023 to a positive value in 2024 suggests better efficiency in capital utilization.

Net Profit Ratio:

2024: 0.29

2023: 0.17

Analysis: The Net Profit Ratio, or Net Profit Margin, measures the company 's net profit as a percentage of its revenue. The increase indicates improved profitability in 2024 compared to 2023.

Return on Capital Employed (ROCE):

2024: 0.54%

2023: 0.61%

Analysis: ROCE measures the efficiency with which capital is employed to generate profit. The slight decrease from 2023 to 2024 suggests a marginal decrease in profitability relative to capital employed.

Current Ratio:

2024: 1.72

2023: 0.94

Analysis: The Current Ratio measures the company 's ability to pay its short-term obligations with its short-term assets. The increase from 2023 to 2024 indicates improved liquidity and ability to meet short-term liabilities.

Return on Investment (ROI):

2024: 0.56%

2023: 0.74%

Analysis: ROI measures the return on investment relative to the cost of investment. The decrease from 2023 to 2024 suggests a lower return generated per unit of investment.