Ashoka Viniyoga Annual Reports, Balance Sheet and Financials

Ashoka Viniyoga Limited Balance Sheet (In Rs. Crore)

Ashoka Viniyoga Limited Profit & Loss Statement (In Rs. Crore)

Ashoka Viniyoga’s Consolidated Cash Flow Statement for the last three years (In Rs. Crore)

Summary of given Cash Flow

• Cash Flow from Operating Activities: In 2022, the cash and cash equivalents at the beginning of the year were ₹0.03. The net cash from operating activities was -₹0.65, indicating a cash outflow from the core operations of the company. The net profit before tax and extraordinary items for the year was ₹1.03, while depreciation amounted to ₹0.08. The net interest was -₹1.22, and the company received dividends amounting to -₹0.04. There was a slight loss of -₹0.02 from the sale of investments, and provisions and write-offs resulted in a net adjustment of -₹0.05. The operating profit before working capital changes stood at -₹0.22.
• Cash Flow from Investing Activities: In investing activities, the net cash used was ₹0.64. The company made significant investments with a value of -₹16.25 and generated proceeds from the sale of investments amounting to ₹13.65. There were no significant investment income or dividend received. Inter-corporate deposits decreased by -₹0.81, and there were other cash inflows of ₹2.
• Cash Flow from Financing Activities: In terms of financing activities, there were no cash flows reported, indicating no significant financing activities such as issuing shares, debentures, or long-term borrowings.

As a result, the net increase or decrease in cash and cash equivalents for the year 2022 was -₹0.01. Consequently, the cash and cash equivalents at the end of the year amounted to ₹0.02.

Ashoka Viniyoga Key Financial Ratios (Standalone)

Summary of given Key Financial Ratio

• Debt-Equity Ratio: The debt-equity ratio for Ashoka Viniyoga Ltd was 0 for the years 2022, 2021, and 2020, indicating that the company had no debt in relation to its equity.
• Current Ratio: The current ratio was 0 for all three years, implying that the company 's current assets were equal to its current liabilities.
• Fixed assets turnover ratio: In terms of turnover ratios, the fixed assets turnover ratio increased from 0.5 in 2021 to 0.53 in 2022, indicating a slight improvement in the utilization of fixed assets. However, in 2020, the ratio was significantly higher at 3.36.
• Debtors turnover ratio: The debtors turnover ratio increased from 13.4 in 2021 to 17.5 in 2022, suggesting that the company was able to collect its outstanding receivables at a faster rate. In 2020, the ratio was higher at 83, indicating a more efficient collection of debts.
• PBIDTM: Profitability ratios showed significant improvement over the years. The PBIDTM (Profit Before Interest, Depreciation, and Tax Margin) increased from 52.99% in 2021 to 79.29% in 2022. The same trend was observed for PBITM (Profit Before Interest and Tax Margin) and PBDTM (Profit Before Depreciation and Tax Margin). These ratios indicate a substantial improvement in the company 's profitability and efficiency in generating operating profits.
• CPM: The CPM (Cost per Material) ratio also showed improvement, increasing from 46.27% in 2021 to 66.43% in 2022. This suggests that the company was able to control its material costs more effectively.
• APATM: The APATM (After Profit After Tax Margin) increased from 40.3% in 2021 to 60.71% in 2022, indicating higher profitability after accounting for taxes.
• Return on capital employed: The return on capital employed (ROCE) and return on net worth (RONW) ratios were very low, with values of 0.06% and 0.05% respectively in 2022. These ratios indicate a relatively lower return on the capital invested and net worth of the company.

Overall, there were improvements in various key ratios, indicating an upward trend in profitability and operational efficiency for Ashoka Viniyoga Ltd. However, the return on capital and net worth remained relatively low.

Ashoka Viniyoga Share Dividend History

Ashoka Viniyoga Limited Recent Financial Performance

• Net Revenue from Operations increased by 4.48% from Rs. 1.34 Crore in FY 2021 to Rs. 1.4 Crore in FY 2022.
• EBITDA inclined by 53.22% and reached Rs. 0.95 Crore in FY 2022 from Rs. 0.62 Crore in FY 2021 and EBITDA margins increased from 46.27% to 67.86% in FY 2022.
• Profit after Tax increased by 57.40% from Rs. 0.54 Crore in FY 2021 to Rs. 0.85 Crore in FY 2022. Profit after Tax (PAT) margins also incline from 40.29% in FY 2021 to 60.71% in FY 2022.
• For FY 2022, the company’s EPS was Rs. 13.18.
• The Debtors Turnover Ratio of the company as of 31st March 2022 is 17.5.
• The Debt to Equity Ratio of the company as of 31st March 2022 was 0.
• The book value of the company as of 31st March 2022 is 0.002.