| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Atlas Copco India Private Limited |
| (In Rs. Millions) | ||
| Particulars | 31st March 2023 | 31st March 2022 |
| ASSETS: | ||
| Non-Current Assets: | ||
| (a) Property, plant and equipment | 1,466.71 | 1,505.73 |
| (b) Capital work-in-progress | 21.97 | 13.55 |
| (c) Other intangible assets | 84.96 | 107.83 |
| (d) Intangible assets under development | 1.67 | 12.3 |
| (e) Right to use assets | 1,109.69 | 567.58 |
| (f) Financial assets | ||
| (i) Trade receivables | - | - |
| (ii) Other financial assets | 100.44 | 110.57 |
| (g) Deferred tax asset (Net) | 488.95 | 304.94 |
| (h) Other non-current assets | 836.3 | 893 |
| Total Non-Current Assets | 4,110.69 | 3,515.50 |
| Current Assets: | ||
| (a) Inventories | 7,348.83 | 7,070.10 |
| (b) Financial assets | ||
| (i) Trade receivables | 7,475.34 | 6,917.70 |
| (ii) Cash and bank balances | 5,196.05 | 5,613.80 |
| (iii) Bank balances other than (ii) above | 245 | 304.9 |
| (iv) Other current financial assets | 711.47 | 408.1 |
| (c) Other current assets | 1,935.31 | 979.61 |
| Total Current Assets | 22,912.00 | 21,294.21 |
| TOTAL ASSETS | 27,022.69 | 24,809.71 |
| EQUITY AND LIABILITIES: | ||
| EQUITY: | ||
| (a) Equity share capital | 218.71 | 217.34 |
| (b) Other equity | 14,802.86 | 13,827.58 |
| Total equity attributable to owners of the Company | 15,021.57 | 14,044.92 |
| LIABILITIES: | ||
| Non-Current Liabilities: | ||
| (a) Financial liabilities | ||
| (i) Lease liabilities | 563.49 | 378.13 |
| (b) Provisions | 147.23 | 94.17 |
| Total Non-Current Liabilities | 710.72 | 472.3 |
| Current Liabilities: | ||
| (a) Financial liabilities | ||
| (i) Lease liabilities | 248.37 | 235.35 |
| (ii) Trade payables | ||
| (A) Dues to micro and small enterprise | 525.81 | 555.09 |
| (B) Dues to creditors other than micro and small enterprise | 5,332.66 | 5,758.75 |
| (iii) Other financial liabilities | 608.52 | 487.62 |
| (b) Provisions | 2,067.71 | 1,226.04 |
| (c) Other current liabilities | 2,315.46 | 1,806.27 |
| (d) Current tax liabilities (Net) | 191.87 | 223.37 |
| Total Current Liabilities | 11,290.40 | 10,292.49 |
| Total Liabilities | 12,001.12 | 10,764.79 |
| TOTAL EQUITY AND LIABILITIES | 27,022.69 |
24,809.71 |
| (In Rs. Millions) | ||
| Particulars | 31st March 2023 | 31st March 2022 |
| Income | ||
| Revenue from operations | 39,751.35 | 35,743.85 |
| Other income | 296.43 | 321.91 |
| Total Income | 40,047.78 | 36,065.76 |
| Expenses | ||
| Cost of raw material consumed | 12,194.68 | 12,640.79 |
| Purchases of stock-in-trade | 9,394.17 | 8,925.65 |
| Changes in inventories of finished goods, work-in-progress & stock-in-trade | -202.06 | -839.87 |
| Employee benefit expenses | 4,527.43 | 3,631.98 |
| Finance cost | 102.89 | 96.66 |
| Depreciation and amortisation expenses | 602.32 | 597.78 |
| Other expenses | 6,039.77 | 4,485.47 |
| Total Expenses | 32,659.20 | 29,538.46 |
| Profit before tax | 7,388.58 | 6,527.30 |
| Tax expense | ||
| - Current tax expense | 2,115.30 | 1,710.15 |
| - (Excess) / short provision for tax relating to prior years | 102.12 | 45.67 |
| - Deferred tax (credit) | -89.32 | -13.95 |
| Total tax expense | 2,128.10 | 1,742.17 |
| Profit after tax | 5,260.48 | 4,785.13 |
| Other Comprehensive Income | ||
| (a) Item that will not be reclassified to Profit and Loss in subsequent periods | ||
| - Remeasurement of defined benefit plans | -376.18 | -181.31 |
| - Income tax related to above item | 94.68 | 45.63 |
| Total Other Comprehensive Income | -281.5 | -135.68 |
| Total Comprehensive Income | 4,978.98 | 4,649.45 |
| Earnings per equity share (face value per equity share - Rs. 10) - Basic & Diluted (in Rs.) | 241.46 | 220.14 |
| (In Rs. Millions) | ||
| Particulars | Year ended 31st March 2023 | Year ended 31st March 2022 |
| CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before tax | 7,388.58 | 6,527.30 |
| Adjustment for: | ||
| Depreciation and amortisation expense | 338.1 | 333.39 |
| Depreciation on right to use assets | 264.22 | 264.39 |
| Unrealised exchange (gain)/loss (net) | 15.87 | -12.46 |
| Finance cost other than Interest on lease liability | 57.12 | 56.81 |
| Interest on lease liability | 45.77 | 39.85 |
| Loss on sale/write off of property,plant and equipment (net) | 8.79 | 3.38 |
| Provision for bad trade receivable/advances (net) | -28.29 | 63.15 |
| Provision for contingencies | 736.36 | 12.27 |
| Bad Debt written off | 61.41 | 54.89 |
| Interest income on bank deposit | -197.41 | -27.87 |
| Net gain on sale of investments | - | -150.57 |
| Expense recognised in respect of cash settled share based payments | 14.58 | 25.33 |
| 1,316.53 | 662.56 | |
| Operating profit before working capital changes | 8,705.11 | 7,189.86 |
| Adjustments for changes in working capital | ||
| Adjustements for (increase) / decrease in operating assets: | ||
| Trade receivables | -570.14 | -1,044.41 |
| Inventories | -278.73 | -1,245.41 |
| Current assets | -955.83 | -138.96 |
| Other current financial assets | -243.47 | -257.18 |
| Other non-current financial assets | 10.13 | -3.04 |
| Other non-current assets | -260.21 | -142.51 |
| Adjustements for increase / (decrease) in operating liabilities: | ||
| Trade payables | -491.87 | 274.1 |
| Non-current provisions | 53.05 | 55.37 |
| Current provisions | 105.32 | 47.69 |
| Other current financial liabilities | -53.54 | 190.9 |
| Other current liabilities | 509.2 | 539.45 |
| -2,176.11 | -1,723.99 | |
| Cash generated from operations | 6,529.00 | 5,465.87 |
| Income taxes paid (net of refund) | -2,311.96 | -1,756.71 |
| Net Cash from operating activities | 4,217.04 | 3,709.17 |
| CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of property, plant and equipment (including intangible assets, capital work-in-progress, capital advances) | -106.31 | -273.09 |
| Proceeds from sale of property, plant and equipment | 1.75 | - |
| Purchase of investments | - | -4,699.77 |
| Proceeds from sale of investments | - | 9,794.63 |
| Interest received on bank deposits | 197.41 | 27.87 |
| Income from Investments | - | 150.57 |
| Net Cash from in investing activities | 92.85 | 5,000.21 |
| CASH FLOW FROM FINANCING ACTIVITIES | ||
| Payment towards capital reduction | - | -9.49 |
| Proceeds from issue of share capital | 330 | - |
| Principal and interest payment of lease liabilities | -653.63 | -308.56 |
| Finance cost and other charges | -57.12 | -56.81 |
| Dividend paid | -4,346.89 | -3,042.82 |
| Net Cash (used in) financing activities | -4,727.64 | -3,417.68 |
| NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS | -417.75 | 5,291.70 |
| UNREALISED EXCHANGE (LOSS) / GAIN IN CASH AND CASH EQUIVALENTS | -4.51 | -2.02 |
| Cash and Cash equivalents (Opening balance) | 5,613.80 | 322.11 |
| Cash and Cash equivalents (Closing balance) | 5,196.05 | 5,613.80 |
1. Cash Flow from Operating Activities:
- In 2023, the cash flow from operating activities increased to Rs. 4,217.04 compared to Rs. 3,709.17 in 2022. This increase indicates improved operational efficiency or higher profitability.
- The operating profit before working capital changes rose from Rs. 7,189.86 in 2022 to Rs. 8,705.11 in 2023, reflecting better operational performance.
- Adjustments for changes in working capital components like trade receivables, inventories, and other current assets resulted in a net decrease in cash flow from operating activities in 2023.
2. Cash Flow from Investing Activities:
- In 2023, the cash flow from investing activities was Rs. 92.85, significantly lower than the previous year 's Rs. 5,000.21. This decrease suggests reduced investment in assets like property, plant, and equipment.
- There were no purchases of investments in 2023, unlike 2022, where significant investments were made. However, proceeds from the sale of investments were recorded in both years.
3. Cash Flow from Financing Activities:
- The cash flow from financing activities in 2023 was Rs. -4,727.64, indicating a substantial cash outflow. This outflow was primarily due to dividend payments and proceeds from share capital issuance.
- Payment towards capital reduction, principal, and interest payments of lease liabilities, along with finance costs and charges, also contributed to the cash outflow in 2023.
4. Net Increase/(Decrease) in Cash and Cash Equivalents:
- The company experienced a decrease in cash and cash equivalents of Rs. -417.75 in 2023, whereas there was a significant increase of Rs. 5,291.70 in 2022. This decrease could be attributed to the significant cash outflow from financing activities, despite an increase in cash flow from operating activities.
- Unrealised exchange losses further impacted the net cash position, albeit to a lesser extent.
5. Closing Balance of Cash and Cash Equivalents:
- Despite the decrease in cash and cash equivalents, the closing balance in 2023 was Rs. 5,196.05, indicating that the company still maintains a healthy cash position to support its operations and investment activities.
| Particulars | 2023 |
| EBITDA | 13.01 % |
| Networth | 6.95 % |
| Return on Equity | 35.02% |
| Total Assets | 8.92 % |
| Fixed Assets | -28.62 % |
| Current Assets | 7.60 % |
| Current Liabilities | 9.70 % |
| Trade Receivables | 8.06 % |
Let’s break down and analyze each of these financial indicators for the year 2023:
1. EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) Margin: 13.01%
- This indicates that the company 's EBITDA represents 13.01% of its total revenue. It 's a measure of operating profitability and efficiency.
2. Net-worth: 6.95%
- Net worth typically refers to the total assets minus total liabilities of a company. In this context, it seems to represent 6.95% of some relevant financial base, perhaps total assets or equity.
3. Return on Equity (ROE): 35.02%
- ROE measures how effectively the company is using its shareholders ' equity to generate profit. An ROE of 35.02% indicates that for every unit of equity, the company generated a return of 35.02%.
4. Total Assets: 8.92%
- This could represent the rate of growth or change in total assets from a previous period. It could also represent the proportion of some financial metric to total assets.
5. Fixed Assets: -28.62%
- A negative percentage in fixed assets might imply a decrease in fixed assets from the previous period or a write-down of fixed assets.
6. Current Assets: 7.60%
- This could indicate the growth rate or change in current assets compared to the previous period.
7. Current Liabilities: 9.70%
- Similarly, this percentage might represent the growth rate or change in current liabilities from the previous period.
8. Trade Receivables: 8.06%
- This percentage likely represents the rate of change or growth in trade receivables compared to the previous period.
|
Particulars |
2023 |
|
Dividend (final + interim) (In Rs.) |
140 |
