| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| ATN International Ltd |
|
Particulars |
2023 |
2022 |
|
ASSETS |
|
|
|
Non-current assets |
|
|
|
(a) Property, Plant and Equipment |
38.69 |
62.93 |
|
(b) Other Intangible assets |
0.13 |
0.34 |
|
(c) Financial Assets |
|
|
|
(i) Investments |
44.33 |
44.33 |
|
(ii) Loans |
3.17 |
3.17 |
|
(iii) Other Financial Assets |
75.55 |
72.1 |
|
(d) Assets held for sale and discontinued operations |
- |
79.11 |
|
Current assets |
|
|
|
(a) Financial Assets |
|
|
|
(i) Trade receivables |
2.58 |
2.37 |
|
(ii) Cash and cash equivalents |
11.13 |
9.97 |
|
(b) Current Tax assets (net) |
1.47 |
1.42 |
|
(c) Other current assets |
3.24 |
244.4 |
|
Total Assets EQUITY AND LIABILITIES EQUITY |
180.29 |
520.13 |
|
(a) Equity Share capital |
1,578.00 |
1,578.00 |
|
(b) Other Equity |
-2,307.29 |
-2,253.90 |
|
LIABILITIES |
|
|
|
1) Non-current liabilities |
|
|
|
(a) Deferred tax liabilities (net) |
0.34 |
0.34 |
|
2) Current liabilities |
|
|
|
(a) Financial Liabilities |
|
|
|
(i) Borrowings |
433.55 |
953.55 |
|
(ii) Trade payables |
127.55 |
145.76 |
|
(iii) Other financial liabilities |
334.95 |
87.01 |
|
(b) Other current liabilities |
13.2 |
9.38 |
|
Total Equity and Liabilities |
180.29 |
520.13 |
|
Particulars |
2023 |
2022 |
|
INCOME |
|
|
|
I Revenue from operations |
- |
8.72 |
|
II Other Income |
13.7 |
0 |
|
III Total Income |
13.7 |
8.72 |
|
EXPENDITURE |
|
|
|
Employee Benefit Expenses |
18.49 |
24.02 |
|
Depreciation and Amortization Expense |
0.23 |
0.18 |
|
Other Expenses |
37.53 |
21.22 |
|
One Time Settlement of REC |
10.84 |
- |
|
Total Expenditure |
67.1 |
45.42 |
|
Profit/(Loss) before tax |
-53.39 |
-36.69 |
|
Profit/(Loss) after tax |
-53.39 |
-36.69 |
|
Total Comprehensive Income/ (Loss) for the period - Net of Tax |
-53.39 |
-36.69 |
|
Earning Per Equity Share (Basic and Diluted) |
|
|
|
i) Before Exceptional & Extraordinary Items |
-0.13 |
-0.09 |
|
ii) After Exceptional & Extraordinary Items |
-0.13 |
-0.09 |
|
Particulars |
2023 |
2022 |
|
Cash Flows from Operating Activities : |
|
|
|
Profit / (Loss) before taxation |
-53.39 |
-36.69 |
|
Adjustments for: |
|
|
|
Depreciation & Amortization Expenses |
0.23 |
0.18 |
|
Interest Income for Prior Period |
- |
2.17 |
|
Operating Profit before Working capital changes: Movements in Working Capital |
-53.16 |
-34.34 |
|
(Increase)/Decrease in trade and other financial assets |
99.61 |
5.18 |
|
(Increase) in other current assets |
241.16 |
45.12 |
|
Increase in trade and other non financial liabilities |
233.55 |
-16.32 |
|
Cash generated from operations |
521.16 |
-0.36 |
|
Cash flows from investing activities |
521.16 |
-0.36 |
|
Cash flows from financing activities |
|
|
|
Payment of long-term borrowings |
-520 |
- |
|
Net cash used in financing activities(3) |
-520 |
- |
|
Net increase in cash and cash equivalents |
1.16 |
-0.36 |
|
Cash and cash equivalents at beginning of period |
9.97 |
10.33 |
|
Cash and cash equivalents at end of period |
11.13 |
9.97 |
|
Cash & Cash Equivalent comprise : |
|
|
|
Cash on hand |
0.26 |
0.03 |
|
Balance with banks on current account |
10.87 |
9.94 |
Certainly, here is a summary of the Cash Flow Statement for the years 2023 and 2022:
Cash Flows from Operating Activities:
1. Profit / (Loss) before taxation:
In 2023, the company reported a loss of -53.39, which indicates that expenses exceeded revenue during the year.
In 2022, the company also incurred a loss, but it was slightly lower at -36.69.
2. Adjustments for Depreciation & Amortization Expenses:
The company had depreciation and amortization expenses of 0.23 in 2023 and 0.18 in 2022. These expenses reflect the reduction in the value of assets over time.
3. Operating Profit before Working Capital Changes:
Before considering changes in working capital, the company had an operating loss of -53.16 in 2023 and -34.34 in 2022.
4. Movements in Working Capital:
The company experienced significant changes in its working capital, including:
An increase in trade and other financial assets of 99.61 in 2023 and 5.18 in 2022.
A notable increase in other current assets of 241.16 in 2023 and 45.12 in 2022.
An increase in trade and other non-financial liabilities of 233.55 in 2023 and a decrease of -16.32 in 2022.
5. Cash generated from operations:
The net result of these operating activities, including working capital changes, generated cash of 521.16 in 2023, indicating a significant positive cash flow.
In contrast, in 2022, there was a cash outflow of -0.36, primarily due to the working capital changes.
Cash Flows from Investing Activities:
6. In both 2023 and 2022, the company invested a total of 521.16 in various activities, indicating capital expenditures or other investment activities.
Cash Flows from Financing Activities:
7. In 2023, the company made payments of -520 towards long-term borrowings, which implies a significant reduction in debt.
The financing activities for 2022 are not specified in the provided information.
Net increase in cash and cash equivalents:
8. In 2023, there was a net increase in cash and cash equivalents of 1.16, indicating that the company 's overall cash position improved during the year.
In 2022, there was a net decrease of -0.36, indicating a reduction in cash and cash equivalents.
Cash and cash equivalents at the beginning and end of the period:
9. In 2023, the company started with cash and cash equivalents of 9.97 and ended with 11.13. This shows an increase in cash holdings.
In 2022, the company began with 10.33 in cash and ended with 9.97, indicating a slight decrease in cash holdings.
Cash & Cash Equivalent Composition:
10. Cash on hand increased from 0.03 in 2022 to 0.26 in 2023.
11. The balance with banks on a current account increased from 9.94 in 2022 to 10.87 in 2023.
These details provide a comprehensive overview of the company 's cash flow activities and the changes in its financial position over the specified years. It 's essential to consider the context and additional financial information to interpret the company 's overall financial health accurately.
|
Particulars |
2023 |
2022 |
|
Debtors Turnover |
3.95 |
0 |
|
Current Ratio |
0.02 |
0.22 |
|
Debt Equity Ratio |
-1.25 |
-1.77 |
|
Operating Profit Margin |
1 |
1 |
|
Net Profit Margin |
-5.4619 |
-7.338 |
|
Return on Net Worth |
13.16 |
17.95 |
Here is a summary of the financial and operational metrics for ATN International Limited for the years 2023 and 2022:
Debtors Turnover:
1. 2023: The Debtors Turnover ratio is 3.95, which indicates that, on average, the company collected its accounts receivable approximately 3.95 times during the year.
2. 2022: In 2022, the Debtors Turnover ratio was 0, which might suggest that there were no accounts receivable turnover during the year, which is an unusual scenario.
Current Ratio:
3. 2023: The Current Ratio is 0.02, which is quite low. This indicates that the company has very limited current assets to cover its current liabilities.
4. 2022: In 2022, the Current Ratio was 0.22, which is also low but slightly better than 2023. However, it still suggests a potential liquidity issue.
Debt Equity Ratio:
5. 2023: The Debt Equity Ratio is -1.25. A negative Debt Equity Ratio typically indicates that the company has more equity than debt, which can be a favorable financial position.
6. 2022: In 2022, the Debt Equity Ratio was -1.77, which is similar to 2023. Again, this suggests a stronger equity position compared to debt.
Operating Profit Margin:
7. 2023: The Operating Profit Margin is 1%, which indicates that the company earned a profit of 1% on its operating activities.
8. 2022: In 2022, the Operating Profit Margin was also 1%, suggesting a consistent operating profit margin over the two years.
Net Profit Margin:
9. 2023: The Net Profit Margin is -5.4619, indicating that the company incurred a net loss of approximately 5.46% in 2023.
10. 2022: In 2022, the Net Profit Margin was -7.338, which is also negative and slightly worse than in 2023.
Return on Net Worth:
11. 2023: The Return on Net Worth is 13.16%, which suggests that the company generated a return of 13.16% on its shareholders ' equity.
12. 2022: In 2022, the Return on Net Worth was 17.95%, indicating a slightly higher return on equity compared to 2023.
