| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Avail Holding Limited |
|
Particulars |
2019 |
2018 |
|
(1) ASSETS |
|
|
|
Non-current assets |
|
|
|
Financial Assets |
|
|
|
(i) Investments |
3,860 |
3,860 |
|
(ii) Loans |
2,137 |
2,137 |
|
Other non-current assets |
3,459 |
3,519 |
|
(2) Current assets |
|
|
|
Financial Assets |
|
|
|
(i) Cash and cash equivalents |
16 |
0 |
|
(ii) Bank balances |
45 |
45 |
|
Total Assets |
9,518 |
9,562 |
|
EQUITY AND LIABILITIES |
|
|
|
Equity |
|
|
|
(a) Equity Share Capital |
11,500 |
11,500 |
|
(b) Other Equity |
-2,209 |
-2,006 |
|
LIABILITIES |
|
|
|
Non-current liabilities |
|
|
|
Financial Liabilities |
|
|
|
(i) Other financial liabilities |
22 |
6 |
|
Current liabilities |
|
|
|
(a) Financial Liabilities |
|
|
|
(i) Borrowings |
139 |
|
|
(ii) Trade payables |
|
|
|
Other financial liabilities |
66 |
62 |
|
Total Equity and Liabilities |
9,518 |
9,562 |
|
Particulars |
2019 |
2018 |
|
EXPENSES |
|
|
|
Other expenses |
203 |
2,096 |
|
Total expenses (IV) |
203 |
2,096 |
|
Profit/(loss) before tax (V-VI) |
-203 |
-2,096 |
|
Profit (Loss) for the period from continuing operations |
-203 |
-2,096 |
|
Profit/(loss) for the period (IX+XII) |
-203 |
-2,096 |
|
Earnings per equity share (continuing operation): |
|
|
|
(1) Basic |
-0.18 |
-1.82 |
|
(2) Diluted |
-0.18 |
-1.82 |
|
Earnings per equity share (discontinued & continuing operations) |
|
|
|
(1) Basic |
-0.18 |
-1.82 |
|
(2) Diluted |
-0.18 |
-1.82 |
|
Particulars |
2019 |
2018 |
|
Cash flows from operating activities |
|
|
|
Profit before taxation Adjustments for: |
-2.03 |
-20.96 |
|
Working capital changes: |
|
|
|
(Increase) / Decrease in trade and other receivables |
0.94 |
- |
|
Increase / (Decrease) in Current liabilities Cash generated from operations |
- |
0.12 |
|
Net cash from operating activities |
-1.08 |
-20.84 |
|
Cash flows from investing activities |
|
|
|
Advance taken for property payback |
0.59 |
13.55 |
|
Proceeds from sale of equipment |
|
|
|
Net cash used in investing activities |
0.59 |
13.55 |
|
Cash flows from financing activities |
|
|
|
Proceeds from long-term borrowings |
0.65 |
|
|
Net cash used in financing activities |
0.65 |
- |
|
Net increase in cash and cash equivalents |
0.16 |
-7.29 |
|
Cash and cash equivalents at beginning of period |
0.46 |
7.74 |
|
Cash and cash equivalents at end of period |
0.62 |
0.46 |
Certainly, here is a summary of the Cash Flow Statement for the years 2019 and 2018:
1. Cash Flows from Operating Activities:
In 2019, the company reported a profit before taxation of Rs -2.03 million, showing an improvement from the previous year 's figure of Rs -20.96 million. Adjustments for operating activities include an increase in trade and other receivables by Rs 0.94 million, but the specific adjustment for the increase or decrease in current liabilities is not provided. The net cash from operating activities was negative at Rs -1.08 million in 2019, an improvement from the significant negative cash flow of Rs -20.84 million in 2018.
2. Cash Flows from Investing Activities:
In 2019, the company received an advance of Rs 0.59 million for property payback, while no proceeds from the sale of equipment were reported. The net cash used in investing activities decreased to Rs 0.59 million in 2019 from Rs 13.55 million in 2018. This suggests a reduction in investment activities, possibly contributing to a more stable financial position.
3. Cash Flows from Financing Activities:
Financing activities in 2019 included proceeds from long-term borrowings amounting to Rs 0.65 million. In contrast, there were no specific financing activities reported in 2018, resulting in a net cash used in financing activities of Rs 0 in that year. The positive cash flow from financing activities in 2019 indicates an inflow of funds through long-term borrowings.
4. Net Increase in Cash and Cash Equivalents:
The net increase in cash and cash equivalents was Rs 0.16 million in 2019, representing an improvement from the substantial decrease of Rs -7.29 million in 2018. This positive change suggests a better cash flow position and financial management in the year 2019.
5. Cash and Cash Equivalents:
The cash and cash equivalents at the beginning of 2019 were Rs 0.46 million, decreasing to Rs 0.62 million by the end of the period. While there was a slight increase during the year, a detailed analysis of cash management and utilization is required to understand the factors contributing to this change.
