| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Cals Refineries Limited |
|
Particulars |
2017 |
2016 |
|
EQUITY AND LIABILITIES |
||
|
Shareholders ' funds |
||
|
(a) Share Capital |
8,293.96 |
8,293.96 |
|
(b) Reserves and Surplus |
-8,518.76 |
8,500.36 |
|
-224.8 |
-206.4 |
|
|
Share application money pending allotment |
15.76 |
15.76 |
|
Non- current liabilities |
||
|
(a) Long-Term Provisions |
0.42 |
0.38 |
|
Current liabilities |
||
|
(a) Short Term Borrowings |
95.13 |
83.39 |
|
(b) Trade payables |
112.89 |
114.47 |
|
(c) Other Current Liabilities |
0.93 |
0.83 |
|
(d) Short Term Provisions |
0.01 |
0.01 |
|
208.96 |
198.7 |
|
|
TOTAL |
0.34 |
8.44 |
|
ASSETS |
||
|
Non-current assets |
||
|
(a)Fixed Assets |
||
|
(i)Tangible Assets |
0.22 |
0.32 |
|
(b) Long-term Loans and Advances |
7.71 |
|
|
0.22 |
8.03 |
|
|
Current assets |
||
|
(a) Cash and Cash Equivalents |
0.03 |
0.32 |
|
(b) Short-term Loans and Advances |
0.09 |
0.09 |
|
0.12 |
0.41 |
|
|
TOTAL |
0.34 |
8.44 |
CALS REFINERIES LIMITED Profit & Loss Statement (In Lakhs)
|
Particulars |
2017 |
2016 |
|
Income |
|
|
|
Revenue from operations : |
|
|
|
Other Income |
0.4 |
3.02 |
|
Total Revenue |
0.4 |
3.02 |
|
Expenditure |
|
|
|
Employee Benefits Expenses |
2.72 |
3.63 |
|
Finance Costs |
0 |
0 |
|
Depreciation and Amortization Expenses |
0.09 |
0.21 |
|
Other Expenses |
8.28 |
11.82 |
|
Total Expenses |
11.09 |
15.66 |
|
Profit/(Loss) before Exceptional Items |
-10.69 |
-12.64 |
|
Exceptional Items |
7.71 |
|
|
Profit/(Loss) |
-18.4 |
-12.64 |
|
Earnings per equity share: |
|
|
|
(1) Basic |
0 |
0 |
|
(2) Diluted |
0 |
0 |
|
Particulars |
2017 |
2016 |
|
CASH FLOW FROM OPERATING ACTIVITIES |
|
|
|
Net Profit/ (Loss) before tax as per Statement of Profit and Loss |
-18.4 |
-12.64 |
|
Adjustment for : |
|
|
|
Depreciation and Amortization Expense |
0.09 |
0.21 |
|
Loss on Fixed Assets Sold/Discarded |
0.01 |
- |
|
Operating Profit Before Working Capital Changes |
-18.3 |
-12.43 |
|
Movements in working capital : |
|
|
|
Increase/(Decrease) in Trade Payables |
-1.58 |
1.33 |
|
Increase /(Decrease) in Long-Term Provisions |
0.04 |
-1.12 |
|
Increase /(Decrease) in Short-Term Provisions |
0 |
-0.03 |
|
Increase/(Decrease) in Other Current Liabilities |
0.1 |
-0.17 |
|
Decrease /(Increase) in Long-Term Loans and Advances |
7.71 |
- |
|
Decrease /(Increase) in Short-Term Loans and Advances |
0 |
-0.07 |
|
Cash Generated from /(used in) Operations |
-12.03 |
-12.49 |
|
Net cash flow from/ (used in) Operating Activities (A) |
-12.03 |
-12.49 |
|
CASH FLOW FROM FINANCING ACTIVITIES |
|
|
|
Repayment of Short-Term Borrowings |
-92.63 |
- |
|
Proceeds from Short-Term Borrowings |
104.37 |
12.63 |
|
Net Cash Flow from/(used in) Financing Activities (C) |
11.74 |
12.63 |
|
Net Increase/(Decrease) in Cash and Cash Equivalents (A + B + C) |
-0.29 |
0.14 |
|
Opening Balance of Cash and Cash Equivalents |
0.32 |
0.18 |
|
Closing Balance of Cash and Cash Equivalents |
0.03 |
0.32 |
|
|
-0.29 |
0.14 |
Summary of Cash Flow from Operating and Financing Activities (2017-2016):
Cash Flow from Operating Activities:
1. Net Profit/(Loss) before tax: The company reported a net loss before tax in both 2017 and 2016.
2. Adjustments:
- Depreciation and Amortization Expense: A slight increase in depreciation from 2016 to 2017.
- Loss on Fixed Assets Sold/Discarded: Small losses reported in 2017.
3. Operating Profit Before Working Capital Changes: The operating profit before working capital changes improved slightly in 2017 compared to 2016.
4. Movements in Working Capital:
- Trade Payables: A decrease in trade payables in 2017, impacting cash flow negatively.
- Long-Term Provisions: An increase in long-term provisions in 2017.
- Short-Term Provisions: A slight increase in short-term provisions in 2016.
- Other Current Liabilities: A slight increase in other current liabilities in 2017.
- Decrease in Long-Term Loans and Advances: A significant decrease in long-term loans and advances in 2017.
- Decrease in Short-Term Loans and Advances: A decrease in short-term loans and advances in 2016.
5. Cash Generated from/(Used in) Operations: The cash generated from operations improved slightly in 2017 compared to 2016.
6. Net Cash Flow from/(Used in) Operating Activities (A): The net cash flow from operating activities shows a decrease in 2017 compared to 2016.
Cash Flow from Financing Activities:
1. Repayment of Short-Term Borrowings: Significant repayment of short-term borrowings in 2017.
2. Proceeds from Short-Term Borrowings: Increase in proceeds from short-term borrowings in 2017.
3. Net Cash Flow from/(Used in) Financing Activities (C): Net cash flow from financing activities increased in 2017 compared to 2016.
Overall Net Increase/(Decrease) in Cash and Cash Equivalents:
- A slight decrease in cash and cash equivalents in 2017 compared to a slight increase in 2016.
- Opening and closing balances of cash and cash equivalents are provided.
|
Ratios |
2016 |
|
EBITDA |
-4.67 % |
|
Networth |
-6.52 % |
|
Debt/Equity Ratio |
-0.41 |
|
Return on Equity |
N/A |
|
Total Assets |
0.00 % |
|
Fixed Assets |
-39.62 % |
|
Current Assets |
105.00 % |
|
Current Liabilities |
7.44 % |
|
Trade Receivables |
0.00 % |
|
Trade Payables |
1.18 % |
|
Current Ratio |
0 |
1. Profitability:
- EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization): A negative value of -4.67% indicates that the EBITDA is negative relative to some metric, potentially revenue or operating expenses.
- Return on Equity (ROE): The value is stated as N/A, which usually indicates that there might be insufficient information to calculate ROE. It could be due to a negative net worth or missing values.
2. Financial Structure:
- Net Worth: A negative value of -6.52% indicates a potential negative net worth, which could be a cause for concern as it suggests that the company 's liabilities exceed its assets.
- Debt/Equity Ratio: A negative Debt/Equity Ratio of -0.41 is unusual and might be a data entry error. This ratio is typically expressed as a positive value. Please double-check the data.
3. Asset Management
- Total Assets: A very small increase of 0.00% suggests stability in total assets.
- Fixed Assets: A substantial decrease of -39.62% in fixed assets might indicate a significant reduction in long-term investments, potentially affecting the company 's capacity for future growth.
- Current Assets: A significant increase of 105.00% in current assets might suggest an increase in short-term assets.
- Trade Receivables: A value of 0.00% for trade receivables seems unusual and may need verification.
- Trade Payables: A modest increase of 1.18% in trade payables.
- Current Liabilities: A moderate increase of 7.44% in current liabilities.
- Current Ratio: A value of 0 for the current ratio is unusual and might indicate potential issues with liquidity. Please double-check the data.
