| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Bhairav Enterprises Limited |
|
Particulars |
2023 |
2022 |
|
A. ASSETS |
||
|
NON-CURRETN ASSETS |
||
|
Financial Assets |
||
|
Investments |
33,838.00 |
33,956.00 |
|
Loans |
10,700,425.00 |
111,867.00 |
|
Total Non-Current Assets |
140,842.25 |
145,823.00 |
|
CURRENT ASSETS |
||
|
Inventories |
15,656.60 |
14,350.50 |
|
Current Tax Assets |
1,226.60 |
994.27 |
|
Other Current Assets |
25,846.33 |
761.78 |
|
Total Current Assets |
42,729.53 |
33,774.91 |
|
Total Assets |
183,571.78 |
179,597.91 |
|
B. EQUITY AND LIABILITIES |
||
|
EQUITY |
||
|
Equity Share Capital |
100,000.00 |
100,000.00 |
|
Other Equity |
82,612.75 |
78,679.02 |
|
Total Equity |
182,612.75 |
178,679.02 |
|
LIABILITIES |
||
|
Financial Liabilities |
||
|
Trade Payables |
762.80 |
918.00 |
|
Other Current Liabilities |
0.87 |
0.88 |
|
Provisions |
195.36 |
|
|
Total Liabilities |
959.03 |
918.88 |
|
TOTAL |
183,571.78 |
179,597.91 |
BHAIRAV ENTERPRISES LIMITED Profit & Loss Statement (In Real figures)
|
Particulars |
2023 |
2022 |
|
INCOME |
||
|
Revenue From Operations |
3,250.63 |
|
|
Other Income |
5,697.14 |
5,358.70 |
|
Total Income |
8,947.77 |
5,359.70 |
|
Expenses |
||
|
Changes in Inventories of Stock in Trade-Shares |
(1,306.10) |
(961.95) |
|
Purchase of Shares |
||
|
Payment to Employees |
2,400.00 |
2,400.00 |
|
Other Expenses |
2,878.70 |
3,127.98 |
|
TOTAL EXPENSES |
3,972.50 |
4,566.03 |
|
Profit/(Loss) Before Tax |
4,975.17 |
792.67 |
|
Tax Expenses |
||
|
Current Tax |
923.44 |
|
|
Deferred Tax |
||
|
Profit/(Loss) for the year from Continuing Operations |
4,051.73 |
792.67 |
|
Other Comprehensive Income/(Loss) |
||
|
i) Ttems that will no be reclassified to Statement of Profit and Loss |
(118.00) |
(903.70) |
|
Total Comprehensive income/(Loss) for the year |
3,933.73 |
1,696.37 |
|
Earning per share(of Rs.10 each) |
||
|
Basics |
0.41 |
0.08 |
|
Diluted |
0.41 |
0.08 |
|
Particulars |
2023 |
2022 |
|
A. CASH FLOW FROM OPERATING ACTIVITIES |
||
|
Net Profits Before Tax and Extra-Ordinary Items |
4,975.17 |
792.67 |
|
Adjustment for |
||
|
Operating Profit before Working Capital Changes |
4,975.17 |
792.67 |
|
Changes in Working Capital: |
||
|
Increase/(Decrease) in Trade Payables |
155.20 |
260.27 |
|
Incrase/(Decrease) in Inventories |
1,306.10 |
(961.95) |
|
(Increase)/Decrease in Other Current Assets |
(8,177.97) |
(4,822.83) |
|
(Increase)/Decrease in Other Current Liabilities |
(0.01) |
0.88 |
|
Cash Generated from Operation |
(4,664.11) |
(4,730.96) |
|
Income Tax Paid |
33.70 |
(535.87) |
|
NET CASH FROM OPERATING ACTIVITIES(A) |
(4,630.41) |
(5,266.23) |
|
B. CASH FLOW FROM INVESTMENT ACTIVITIES: |
||
|
Loan Given |
4,862.75 |
5,133.00 |
|
NET CASH FROM INVESTMENT ACTIVITIES (B) |
4,862.75 |
5,133.00 |
|
Net Increase/(Decrease) in Cash and Cash Equivalents (A+B+C) |
232.33 |
(133.23) |
|
Cash and Cash Equivalents-Beginning of the year |
994.27 |
1,128.09 |
|
Cash and Cash Equivalents-End of the year |
1,226.60 |
994.27 |
|
Net Cash and Cash Equivalents |
232.33 |
(133.82) |
In the financial summary provided, we can analyze the cash flow of the company in different activities for the given period in lakh.
A. Cash Flow from Operating Activities:
- The company reported a net profit before tax and extraordinary items of 4,975.17 lakh in the current period, showing a significant increase from the previous period 's 792.67 lakh.
- Operating profit before working capital changes remained at 4,975.17 lakh, which is the same as the previous period.
- Changes in working capital:
- Trade payables increased by 155.20 lakh, while in the previous period, they had increased by 260.27 lakh.
- Inventories saw an increase of 1,306.10 lakh, which is a positive change compared to the previous period 's decrease of 961.95 lakh.
- Other current assets decreased by 8,177.97 lakh, a larger decrease than the previous period 's 4,822.83 lakh decrease.
- Other current liabilities decreased slightly by 0.01 lakh, compared to an increase of 0.88 lakh in the previous period.
- Cash generated from operations amounted to -4,664.11 lakh in the current period, showing a slight improvement from the previous period 's -4,730.96 lakh.
- Income tax paid was 33.70 lakh in the current period, while in the previous period, it was significantly higher at -535.87 lakh.
- Net cash from operating activities (A) was -4,630.41 lakh, which is a negative cash flow, reflecting a decrease from the previous period 's -5,266.23 lakh.
B. Cash Flow from Investment Activities:
- The company provided loans of 4,862.75 lakh in the current period, compared to 5,133.00 lakh in the previous period.
- Net cash from investment activities (B) amounted to 4,862.75 lakh, indicating positive cash flow, which is slightly lower than the previous period 's 5,133.00 lakh.
C. Net Increase/(Decrease) in Cash and Cash Equivalents (A+B+C):
- The net increase in cash and cash equivalents for the year was 232.33 lakh, a positive change from the previous period 's decrease of 133.23 lakh.
- Cash and cash equivalents at the beginning of the year were 994.27 lakh, while at the end of the year, they stood at 1,226.60 lakh.
- This resulted in a net cash and cash equivalents of 232.33 lakh at the end of the year, in contrast to the previous year where it was -133.82 lakh.
|
Particulars |
2023 |
|
EBITDA |
-4,785.30 % |
|
Net worth |
103.15 % |
|
Debt/Equity Ratio |
0 |
|
Return on Equity |
-1.48% |
|
Total Assets |
103.20 % |
|
Fixed Assets |
0.00 % |
|
Current Assets |
1,705.73 % |
|
Current Liabilities |
130.04 % |
|
Trade Receivables |
0.00 % |
|
Trade Payables |
130.04 % |
|
Current Ratio |
331.58 |
The financial data for the year 2023 presents various key metrics and ratios, which can be analyzed as follows:
1. EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization):
- The EBITDA stands at -4,785.30%. This percentage indicates that the company 's earnings before accounting for interest, taxes, and depreciation are significantly negative. This suggests the company incurred substantial operating losses during the year.
2. Net worth:
- The net worth of the company is reported at 103.15%. This ratio represents the company 's net assets in comparison to its equity. A ratio above 100% could indicate a strong financial position, suggesting that the company 's assets exceed its liabilities.
3. Debt/Equity Ratio:
- The debt/equity ratio is reported as 0, indicating that the company has no debt in its capital structure. This suggests that the company is entirely funded by equity and has no financial leverage through debt.
4. Return on Equity (ROE):
- The return on equity is -1.48%, signifying a negative return on shareholders ' equity. A negative ROE suggests that the company did not generate positive returns for its shareholders during the year.
5. Total Assets:
- Total assets have increased to 103.20%. This indicates a growth in the company 's total asset base, which can be attributed to either acquisitions or internal expansion.
6. Fixed Assets:
- Fixed assets are reported at 0.00%. This could imply that the company has not invested in significant tangible assets such as property, plant, or equipment during the year.
7. Current Assets:
- Current assets have grown significantly, reaching 1,705.73%. This suggests that the company has substantially increased its short-term assets, which may include cash, accounts receivable, and inventory.
8. Current Liabilities:
- Current liabilities are at 130.04%, indicating a substantial increase in the company 's short-term obligations, such as accounts payable and other current liabilities.
9. Trade Receivables:
- Trade receivables are reported at 0.00%, suggesting that the company may have little or no outstanding accounts receivable.
10. Trade Payables:
- Trade payables are also at 130.04%, indicating an increase in trade credit extended to the company.
11. Current Ratio:
- The current ratio stands at an exceptionally high 331.58, which indicates that the company 's current assets are significantly higher than its current liabilities, suggesting a strong short-term liquidity position.
