| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Be Swasth Healthcare Limited |
|
Particulars |
2023 |
2022 |
|
Assets |
|
|
|
Non- Current Assets |
|
|
|
Property, Plant & Equipment |
0.18 |
0.36 |
|
Financial Assets |
|
|
|
i) Investments |
841.8 |
874.14 |
|
Other Non- Current Assets |
6.15 |
6.15 |
|
Total Non Current Assets |
848.12 |
880.65 |
|
Current Assets |
|
|
|
Inventories |
2383.16 |
2363.35 |
|
Financial Assets |
|
|
|
i) Trade Receivables |
24.07 |
24.07 |
|
ii) Cash and Cash Equivalents |
27.74 |
3.29 |
|
Other Current Assets |
86.25 |
86.25 |
|
Total Current Assets |
2521.2 |
2477 |
|
Total Assets |
3369.4 |
3357.6 |
|
Equity & Liabilities |
|
|
|
Equity |
|
|
|
Share Capital |
2639.51 |
2639.51 |
|
Other Equity |
729.76 |
717.87 |
|
Total Equity |
3369.3 |
3357.4 |
|
Liabilities |
|
|
|
Current Liabilities |
|
|
|
i) Other Liabilities |
0.08 |
0.24 |
|
Total Current Liabilities |
0.08 |
0.24 |
|
Total Equity & Liabilities |
3369.4 |
3357.6 |
|
PARTICULARS |
2023 |
2022 |
|
INCOME |
|
|
|
Revenue From Operations |
25,108 |
9,023 |
|
Other Income |
- |
- |
|
Total Income |
25,108 |
9,023 |
|
EXPENSES |
|
|
|
Employee benefits expenses |
20,939 |
21,397 |
|
Finance costs |
35 |
1 |
|
Depreciation and Amortisation Expenses |
595 |
759 |
|
Other expenses |
6,669 |
5,757 |
|
Total Expenses |
28,237 |
27,914 |
|
Profit/(loss) before tax |
-3,130 |
-18,891 |
|
Tax expense: |
|
|
|
Current Tax |
|
|
|
Deferred Tax |
-1,001 |
-5,116 |
|
Profit/(loss) for the period |
-4,130 |
-24,006 |
|
Total Comprehensive Income for the year |
-4,130 |
-24,006 |
|
Earnings per equity share: |
|
|
|
(1) Basic |
0 |
-0.02 |
|
(2) Diluted |
- |
- |
|
PARTICULARS |
2023 |
2022 |
|
CASH FLOW FROM OPERATING ACTVITIES |
|
|
|
Net Profit before tax |
-3,130 |
-18,891 |
|
Adjustments for : |
|
|
|
Depreciation |
595 |
759 |
|
Finance Cost |
35 |
1 |
|
Operating Profit before Working Capital Changes |
-25,000 |
-18,131 |
|
Adjustment for :- |
|
|
|
(Increase)/decrease in Loans & Advances |
-9,000 |
-3,000 |
|
(Increase)/decrease in Sundry Debtors |
333 |
- |
|
Increase/(decrease) in Current Liabilities |
11,524 |
26,269 |
|
(Increase)/decrease in Other Current Assets |
-604 |
-604 |
|
Cash Generated from Operation |
2,253 |
23,296 |
|
NET CASH FROM OPERATING ACTIVITIES (A) |
-247 |
5,138 |
|
CASH FLOW FROM INVESTING ACTVITIES |
- |
- |
|
Fixed Asset Purchase |
- |
-4,562 |
|
CASH FLOW FROM FINANCING ACTVITIES ( C ) |
- |
-4,562 |
|
Finance Cost |
-35 |
-1 |
|
NET CASH FROM FINANCING ACTIVITIES (C) |
-35 |
-1 |
|
Net Increase/(Decrease) in Cash and Cash Equivalents |
-282 |
575 |
|
Opening Balance of Cash and Cash Equivalents |
1,896 |
1,321 |
|
Closing Balance of Cash and Cash Equivalents |
-1,613 |
-1,896 |
|
NET INCREASE/DECREASE in Cash and Cash Equivalent |
282 |
-575 |
Certainly, here is a summary of the Cash Flow Statement for the years 2023 and 2022:
Cash Flow from Operating Activities:
- Net Profit before Tax: In 2023, the company showed a net profit before tax of -Rs. 3,130 compared to -Rs. 18,891 in 2022.
- Adjustments for Depreciation and Finance Cost: Depreciation increased slightly from Rs. 759 in 2022 to Rs. 595 in 2023, while finance costs reduced from Rs. 1 in 2022 to Rs. 35 in 2023.
- Operating Profit before Working Capital Changes: The operating profit before working capital changes decreased from -Rs. 18,131 in 2022 to -Rs. 25,000 in 2023.
- Working Capital Changes: There was a significant change in the working capital components:
- Loans & Advances: The increase in loans and advances was higher in 2023 at -Rs. 9,000 compared to -Rs. 3,000 in 2022.
- Sundry Debtors: In 2023, there was an increase in sundry debtors of Rs. 333 while it wasn 't recorded in 2022.
- Current Liabilities and Other Current Assets: There was a decrease in current liabilities in 2023 (Rs. 11,524) compared to an increase in 2022 (Rs. 26,269), while other current assets remained constant at -Rs. 604 in both years.
- Cash Generated from Operations: In 2023, cash generated from operations was significantly lower at Rs. 2,253 compared to Rs. 23,296 in 2022.
Cash Flow from Investing and Financing Activities:
- Investing Activities: No information is provided for investing activities in both years.
- Financing Activities: Likewise, there is no explicit information provided for financing activities except for finance costs. Finance costs increased from -Rs. 1 in 2022 to -Rs. 35 in 2023.
Net Change in Cash and Cash Equivalents:
- Net Increase/(Decrease) in Cash: In 2023, there was a decrease in cash and cash equivalents of Rs. 282, whereas in 2022, there was an increase of Rs. 575.
- Opening and Closing Balances: The opening balance of cash in 2023 was Rs. 1,896, and it decreased to -Rs. 1,613 by the end of the year. In 2022, the opening balance was Rs. 1,321, and it increased to Rs. 1,896 by the year-end.
|
Particulars |
2022 |
2021 |
2020 |
|
Key Ratios |
|
|
|
|
Debt-Equity Ratio |
0 |
0 |
0 |
|
Current Ratio |
3.01 |
6.04 |
10.39 |
|
Turnover Ratios |
|
|
|
|
Fixed Assets Turnover Ratio |
0.19 |
0.21 |
0.23 |
|
Debtors Turnover Ratio |
0.69 |
0.69 |
0.4 |
|
Total Asset Turnover Ratio |
0.08 |
0.07 |
0.07 |
|
PBIDTM (%) |
-200 |
-22.22 |
-177.78 |
|
PBITM (%) |
-211.11 |
-33.33 |
-188.89 |
|
PBDTM (%) |
-200 |
-22.22 |
-177.78 |
|
CPM (%) |
-255.56 |
-44.44 |
-233.33 |
|
APATM (%) |
-266.67 |
-55.56 |
-244.44 |
|
ROCE (%) |
0 |
-3.25 |
-12.5 |
|
RONW (%) |
0 |
-4.07 |
-16.18 |
|
Particulars |
2022 |
2021 |
2020 |
|
Dividend per Share |
Nil |
Nil |
Nil |
Total income of the company was 0.09 as of 31st March 2022.
