| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| BGSE Properties and Securities Limited |
|
PARTICULARS |
31st March 2023 |
31st March 2022 |
|
EQUITY AND LIABILITIES |
|
|
|
Share Capital |
36,691.85 |
36,691.85 |
|
Reserves and surplus |
2,38,736.25 |
2,34,322.94 |
|
Non-current liabilities |
- |
- |
|
Deferred tax liability (net) |
1921.08 |
2094.83 |
|
Current liabilities |
|
|
|
Creditors other than micro enterprises & small enterprises |
37.95 |
69.93 |
|
Other Current Liabilities |
15867.16 |
14863.34 |
|
Short-term Provisions |
1278.56 |
1201.15 |
|
TOTAL EQUITY AND LIABILITIES |
294532.86 |
289244.04 |
|
ASSETS |
|
|
|
Profit/ (Loss) after tax |
- |
- |
|
Property, plant & equipment |
76,099.63 |
77,613.63 |
|
Non-Current Investments |
92,104.80 |
84,103.30 |
|
Long-term loans and advances |
41,687.30 |
44,766.26 |
|
Other Non current assets |
40,772.57 |
41,633.20 |
|
Current Assets |
- |
- |
|
Trade Receivables |
1,606.36 |
515.48 |
|
Cash and bank balances |
39941.69 |
38206.18 |
|
Short-term loans and advances |
136.341 |
170.74 |
|
Other current assets |
2,184.16 |
2,235.24 |
|
TOTAL ASSETS |
2,94,532.86 |
2,89,244.04 |
|
PARTICULARS |
31st March 2023 |
31st March 2022 |
|
Revenue from operations |
19,293.88 |
19,227.32 |
|
Other income |
14,170.33 |
9,489.24 |
|
Reserves and surplus |
33,464.21 |
28,716.56 |
|
Employee benefits expense |
4,744.10 |
5,516.85 |
|
Depreciation and amortization expense |
1,514.00 |
1,684.33 |
|
Other expenses |
11172.49 |
10620.32 |
|
Total expenses |
17,430.59 |
17,821.50 |
|
Profit / (Loss) before exceptional and extraordinary items and tax: III = (I-II) |
17,241.38 |
17,492.45 |
|
Current tax expense for current year |
4435.65 |
2070.49 |
|
Deferred tax |
-173.75 |
-40.29 |
|
Current tax expense for prior years |
20.03 |
- |
|
Profit/ (Loss) after tax |
11751.69 |
8864.85 |
|
Basic and diluted earnings per share (in Rs.) |
0.32 |
0.24 |
|
PARTICULARS |
31st March 2023 |
31st March 2022 |
|
Cash flows from operating activities |
- |
- |
|
Net Profit / (Loss) before extraordinary items and tax |
16,033.62 |
10,895.06 |
|
Depreciation and amortisation |
1,514.00 |
1,684.33 |
|
Interest income |
-3,385.00 |
-3,962.88 |
|
Dividend income |
-5,299.26 |
-4,343.67 |
|
Net (gain) / loss on sale of investments |
-5,203.47 |
- |
|
Operating cash flows before working capital changes |
3,659.89 |
4,272.84 |
|
Adjustments for (increase) / decrease in operating assets: |
- |
- |
|
Trade receivables |
-1,090.89 |
910.438 |
|
Short-term loans and advances |
34.399 |
-39.317 |
|
Other current assets |
36.82 |
12.561 |
|
Adjustments for increase / (decrease) in operating liabilities: |
- |
- |
|
Trade payables |
-31.978 |
55.072 |
|
Other current liabilities |
1,003.82 |
-1,396.35 |
|
Cash generated from operations |
3,612.06 |
3,815.24 |
|
Net income tax (paid) / refunds |
-1,299.31 |
-3,242.80 |
|
Net cash provided by operating activities |
2,312.76 |
572.444 |
|
Cash flows from investing activities |
- |
- |
|
Capital expenditure on fixed assets, including capital advances |
- |
-186.841 |
|
Bank balances not considered as Cash and cash equivalents |
-829.597 |
9,957.97 |
|
Fixed deposits (net of interest accruals) |
874.896 |
-25,312.62 |
|
Purchase of long term investments |
-2,798.03 |
-553.365 |
|
Interest received |
3,385.00 |
3,962.88 |
|
Dividend received |
5,299.26 |
4,343.67 |
|
Net cash (used in) investing activities |
5,931.53 |
-7,788.32 |
|
Cash flows from financing activities |
- |
- |
|
Dividends paid |
-7,338.37 |
-9,172.96 |
|
Net cash provided by/ (used in) by financing activities |
-7,338.37 |
-9,172.96 |
|
Net increase in cash and cash equivalents |
905.918 |
-16,388.84 |
|
Cash and cash equivalents at the beginning of the year |
1,197.01 |
17,585.85 |
|
Cash and cash equivalents at the end of the year |
2,102.93 |
1,197.01 |
Cash Flows from Operating Activities:
- In 2023, net cash provided by operating activities increased substantially to Rs. 2,312.76 compared to Rs. 572.44 in 2022. This increase can be attributed to higher net profit before extraordinary items and tax.
- Operating cash flows before working capital changes decreased slightly from Rs. 4,272.84 in 2022 to Rs. 3,659.89 in 2023, indicating potential efficiency challenges in operations.
- Adjustments for changes in operating assets and liabilities resulted in a net increase in cash generated from operations in 2023.
Cash Flows from Investing Activities:
- There was a significant change in cash flows from investing activities between the two years. In 2023, net cash used in investing activities was Rs. 5,931.53, whereas in 2022, it was Rs. -7,788.32.
- The change is primarily due to fluctuations in bank balances not considered as cash and cash equivalents and fixed deposits.
- Notable activities include the purchase of long-term investments and fluctuations in bank balances and fixed deposits.
Cash Flows from Financing Activities:
- Net cash provided by financing activities decreased from Rs. -9,172.96 in 2022 to Rs. -7,338.37 in 2023.
- Dividends paid decreased from Rs. -9,172.96 in 2022 to Rs. -7,338.37 in 2023, indicating potential changes in dividend policies or financial management strategies.
Net Increase/(Decrease) in Cash and Cash Equivalents:
- In 2023, there was a net increase in cash and cash equivalents of Rs. 905.92, whereas in 2022, there was a significant decrease of Rs. -16,388.84.
- This indicates improved cash management or profitability in 2023 compared to the previous year.
Closing and Opening Balances of Cash and Cash Equivalents:
- The closing balance of cash and cash equivalents in 2023 was Rs. 2,102.93, compared to Rs. 1,197.01 in 2022.
- The opening balance of cash and cash equivalents in 2023 was Rs. 1,197.01, compared to Rs. 17,585.85 in 2022.
|
PARTICULARS |
31st March 2023 |
31st March 2022 |
|
Current Ratio |
0.64 |
0.59 |
|
Return on Equity |
0.04 |
0.03 |
|
Trade receivables turnover |
18.19 |
19.81 |
|
Trade payables turnover |
203.63 |
242.77 |
|
Net capital turnover |
-3.17 |
-2.92 |
|
Net Profit ratio |
0.55 |
0.42 |
|
Return on capital employed |
0.05 |
0.04 |
|
Return on Investment (quoted) |
0.38 |
0.60 |
|
Return on capital employed (un-quoted) |
0.12 |
0.05 |
Current Ratio: There 's a slight improvement in liquidity as the current ratio increased from 0.59 to 0.64. This indicates the company 's ability to meet short-term obligations improved slightly.
Return on Equity (ROE): ROE increased from 0.03 to 0.04, indicating a slightly better return generated on shareholders ' equity.
Trade Receivables Turnover: There 's a decrease in the turnover of trade receivables, indicating that it takes longer to collect receivables compared to the previous year.
Trade Payables Turnover: The turnover of trade payables decreased, suggesting that the company is taking longer to pay its suppliers compared to the previous year.
Net Capital Turnover: The negative net capital turnover indicates inefficiency in utilizing capital to generate revenue, and it worsened slightly from the previous year.
Net Profit Ratio: There 's an improvement in the net profit ratio from 0.42 to 0.55, indicating better efficiency in generating profit from total revenue.
Return on Capital Employed (ROCE): ROCE increased slightly from 0.04 to 0.05, indicating a slightly better return generated from capital employed.
Return on Investment (ROI) (quoted): There 's a significant decrease in ROI for quoted investments from 0.60 to 0.38, suggesting lower returns from quoted investments compared to the previous year.
Return on Capital Employed (Unquoted): There 's a significant increase in ROI for unquoted investments from 0.05 to 0.12, indicating better returns from unquoted investments compared to the previous year.
Overall, while there are improvements in some areas such as current ratio, ROE, net profit ratio, and ROCE, there are also areas of concern such as the decrease in turnover of trade receivables and payables and the negative net capital turnover. The changes in return on investments, both quoted and unquoted, are also noteworthy and may require further investigation.
|
Particulars |
2023 |
2022 |
|
Dividend (final + interim) (In Rs. Thousands.) |
7338.37 |
9172.96 |
|
Retained Earnings (In Rs. Thousands) |
13695.39 |
10459.07 |
