| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Central Cables Limited |
|
Particulars |
2023 |
2022 |
|
ASSETS |
|
|
|
Non-Current Assets |
|
|
|
(a) Property, Plant and Equipment |
3,283.69 |
3,782.26 |
|
(b) Financial Assets: |
|
|
|
(i)Investments |
13.11 |
1.77 |
|
(ii)Loans |
142.51 |
141.99 |
|
(iii)Others |
3.71 |
107.77 |
|
Total Non-Current Assets(A) |
3,443.02 |
4,033.79 |
|
Current Assets |
|
|
|
(a) Inventories |
1.59 |
|
|
(b) Financial Assets: |
|
|
|
(i)Investments |
110.28 |
9.26 |
|
(ii)Trade Receivables |
299.38 |
449.66 |
|
(iii)Cash & Cash Equivalents |
426.73 |
127.97 |
|
(iv)Bank Balances other than (iii) above |
184.57 |
65.1 |
|
(iv)Loans |
32.88 |
66.73 |
|
(v) Others |
6.89 |
0.19 |
|
(c ) Other Current Assets |
166.16 |
128.36 |
|
Total Current Assets(B) |
1,228.47 |
847.26 |
|
TOTAL ASSETS(A+B) |
4,671.49 |
4,881.05 |
|
EQUITY AND LIABILITIES |
|
|
|
Equity |
|
|
|
(a) Equity Share Capital |
162.5 |
162.5 |
|
(b) Other Equity |
4,338.12 |
4,485.79 |
|
Total Equity (C ) |
4,500.62 |
4,648.29 |
|
Liabilities |
|
|
|
Non-Current Liabilities |
|
|
|
Financial Liabilities: |
|
|
|
(i)Borrowings |
7.11 |
|
|
(ii)Other Financial liabilities |
34.9 |
44.03 |
|
Provisions |
|
16.81 |
|
Deferred Tax Liabilities(Net) |
46.31 |
47.88 |
|
Total Non-Current Liabilities (D) |
88.32 |
108.72 |
|
Current Liabilities |
|
|
|
Financial Liabilities: |
|
|
|
(i)Borrowings |
4.02 |
|
|
(ii)Trade Payables |
6.03 |
47.03 |
|
Other Current Liabilities |
72.5 |
63.02 |
|
Provisions |
|
14 |
|
Total Current Liabilities (E) |
82.55 |
124.04 |
|
Total Liabilities (D+F) |
170.87 |
232.76 |
|
TOTAL EQUITY AND LIABILITIES(C+D+F) |
4,671.49 |
4,881.05 |
|
Particulars |
2023 |
2022 |
|
INCOME |
|
|
|
I Revenue from Operations |
230.46 |
166.61 |
|
II Other Income |
353.24 |
21.1 |
|
III Total Income (I+II) |
583.7 |
187.71 |
|
IV EXPENSES: |
|
|
|
a)Purchases |
18.09 |
|
|
b) Changes in inventories |
-1.59 |
|
|
c) Employee Benefit Expenses |
87.36 |
23.58 |
|
d) Finance Cost |
1.06 |
0.47 |
|
e) Depreciation & Amortisation Expenses |
48.98 |
22.59 |
|
f) Other Expenses |
299.97 |
97.96 |
|
Total Expenses (IV) |
453.87 |
144.6 |
|
V Profit/(Loss) before exceptional items and tax (I-IV) |
129.83 |
43.11 |
|
VII Profit/(Loss) after exceptional items and before tax (V-VI) |
129.83 |
43.11 |
|
VIII Tax Expenses: |
|
|
|
i) Current Tax |
|
14 |
|
ii) Deferred Tax |
-1.57 |
5.84 |
|
iii) (Excess)/Short provision for Income tax in earlier years |
1.18 |
-3.02 |
|
IX Profit/(Loss) after tax for the eriod from continuing operations (VII-VIII) |
130.22 |
20.25 |
|
X Profit/(Loss) after Tax for the year (IX+XII) |
130.22 |
20.25 |
|
XI Other Comprehensive Income |
|
|
|
A (i) Items that will not be reclassified to profit or loss |
12.36 |
|
|
(ii) Income Tax relating to items that will not be reclassified to profit or loss |
2.47 |
|
|
Total of Other Comprehensive Income |
9.89 |
|
|
XII Total Comprehensive Income for the year (XIII+XIV) comprising Profit/(Loss) and Other Comprehensive Income for the year |
140.11 |
|
|
XIII Earnings per Equity Share (for continuing operation) |
|
|
|
(1) Basic |
8.01 |
1.25 |
|
(2) Diluted |
8.01 |
1.25 |
|
XIV Earnings per Equity Share(for discontinued and continuing operation) |
|
|
|
(1) Basic |
8.01 |
1.25 |
|
(2) Diluted |
8.01 |
1.25 |
|
Particulars |
2023 |
2022 |
|
CASH FLOW FROM OPERATING ACTIVITIES |
|
|
|
Net profit before tax and extraordinary items |
129.83 |
43.11 |
|
Adjustments: |
|
|
|
Depreciation |
48.98 |
22.59 |
|
Dividend Received |
-0.14 |
-0.12 |
|
Profit on Sale of Land |
-283.4 |
|
|
Interest & Financial Charges Paid |
0.46 |
0.47 |
|
Interest Received |
-10.04 |
-10.14 |
|
MAT Credit |
-244.13 |
34.55 |
|
OPERATING PROFIT BEFORE WORKING CAPITAL CHARGES |
-114.3 |
77.66 |
|
ADJUSTMENTS FOR: |
|
|
|
Inventory |
-1.59 |
|
|
Receivables |
150.28 |
-25.19 |
|
Loans & Advances |
33.85 |
-29.65 |
|
Other Financial Current Assets |
-6.71 |
7.32 |
|
Other bank balances (FDR) |
-119.47 |
|
|
Other Current Assets |
-37.81 |
124.79 |
|
Payables |
-40.99 |
15.48 |
|
Borrowings |
4.02 |
|
|
Other current liabilities |
9.48 |
2.07 |
|
Total Adjustments |
-8.93 |
94.83 |
|
CASH GENERATED FROM OPERATIONS |
-123.2 |
172.49 |
|
DIRECT TAXES PAID |
2.89 |
-17.02 |
|
NET CASH FROM OPERATING ACTIVITIES |
-120.3 |
155.47 |
|
B. CASH FLOW FROM INVESTING ACTIVITIES |
|
|
|
Increase/Decrease in Current Investment |
-101.02 |
9.9 |
|
Sale of Fixed Assets |
454.5 |
|
|
Addition In Financial Assets |
|
23.67 |
|
Addition of Fixed Assets |
-14.81 |
-17.06 |
|
NET CASH USED IN INVESTING ACTIVITIES |
338.67 |
16.51 |
|
C. CASH FLOW FROM FINANCING ACTIVITIES |
|
|
|
Increase/Decrease in Long Term |
-0.52 |
30.86 |
|
Increase/Decrease in non-current financial asset |
104.06 |
|
|
Increase/Decrease in Long Borrowings |
7.11 |
-108.71 |
|
Increase/Decrease in Long Term Liabilities |
-9.12 |
0.81 |
|
Increase/Decrease in Long Term Provision |
-16.81 |
|
|
Increase/Decrease in Short Term Provision |
-14 |
-8.72 |
|
Dividend Received |
0.14 |
0.12 |
|
Interest & Financial Charges Paid |
-0.46 |
-0.47 |
|
Interest Received |
10.04 |
10.14 |
|
NET CASH USED IN FINANCING ACTIVITIES |
80.43 |
-75.97 |
|
NET INCREASE IN CASH & CASH EQUIVALENTS |
298.75 |
96.01 |
|
CASH AND CASH EQUIVALENTS OPENING BALANCE |
127.97 |
31.97 |
|
CASH AND CASH EQUIVALENTS CLOSING BALANCE |
426.73 |
127.97 |
|
NET INCREASE IN CASH & CASH EQUIVALENTS |
298.75 |
96.01 |
Certainly, here is a summary of the Cash Flow Statement for the years 2023 and 2022:
A. Cash Flow from Operating Activities
2023:
Net Cash from Operating Activities: -120.34
2022:
Net Cash from Operating Activities: 155.47
B. Cash Flow from Investing Activities:
2023:
Net Cash Used in Investing Activities: 338.67
Details:
Increase/Decrease in Current Investment: -101.02
Sale of Fixed Assets: 454.5
Addition In Financial Assets: 23.67
Addition of Fixed Assets: -14.81
2022:
Net Cash Used in Investing Activities: 16.51
Details:
Increase/Decrease in Current Investment: 9.9
Sale of Fixed Assets: (not specified)
Addition In Financial Assets: 23.67
Addition of Fixed Assets: -17.06
C. Cash Flow from Financing Activities:
2023:
Net Cash Used in Financing Activities: 80.43
Details:
Increase/Decrease in Long Term: -0.52
Increase/Decrease in non-current financial asset: 104.06
Increase/Decrease in Long Borrowings: 7.11
Increase/Decrease in Long Term Liabilities: -9.12
Increase/Decrease in Long Term Provision: -16.81
Increase/Decrease in Short Term Provision: -14
Dividend Received: 0.14
Interest & Financial Charges Paid: -0.46
Interest Received: 10.04
2022:
Net Cash Used in Financing Activities: -75.97
Details:
Increase/Decrease in Long Term: 30.86
Increase/Decrease in non-current financial asset: (not specified)
Increase/Decrease in Long Borrowings: -108.71
Increase/Decrease in Long Term Liabilities: 0.81
Increase/Decrease in Long Term Provision: (not specified)
Increase/Decrease in Short Term Provision: -8.72
Dividend Received: 0.12
Interest & Financial Charges Paid: -0.47
Interest Received: 10.14
D. Net Increase in Cash & Cash Equivalents:
2023: 298.75
2022: 96.01
E. Cash and Cash Equivalents:
2023:
Opening Balance: 127.97
Closing Balance: 426.73
2022:
Opening Balance: 31.97
Closing Balance: 127.97
|
Particulars |
2023 |
2022 |
|
Current Ratio |
14.88 |
10.26 |
|
Debt Equity Ratio |
0.0025 |
|
|
Debt Service coverage ratio |
37.27 |
|
|
Return on Equity Ratio |
2.89 |
0.44 |
|
Inventory Turnover Ratio |
7.56 |
|
|
Trade Receivables turnover ratio |
0.62 |
0.78 |
|
Trade Payables turnover ratio |
9.03 |
2.02 |
|
Net capital turnover ratio |
0.2 |
0.23037 |
|
Net profit ratio |
0.57 |
0.12 |
|
Return on Capital employed |
2.84 |
0.4258 |
|
Return on investment |
0.0023 |
0.01 |
Here is a summary of the financial and operational metrics for Central Cable Limited Limited
Current Ratio:
In 2023, the company 's current ratio surged to 14.88, indicating improved liquidity and a strong ability to cover short-term obligations, up from 10.26 in 2022.
Debt Equity Ratio:
The debt equity ratio remained remarkably low in 2023 at 0.0025, reflecting minimal reliance on debt for financing. The ratio for 2022 was not specified.
Debt Service Coverage Ratio:
In 2023, the debt service coverage ratio stood at 37.27, signaling a robust ability to meet debt obligations. The ratio for 2022 was not provided.
Return on Equity Ratio:
Central Cable Limited 's return on equity ratio showed substantial growth, reaching 2.89 in 2023, compared to 0.44 in 2022, indicating increased returns to shareholders.
Net Profit Ratio:
The net profit ratio witnessed a significant increase, rising to 0.57 in 2023 from 0.12 in 2022, showcasing more efficient conversion of sales into profits.
Inventory Turnover Ratio:
The company 's inventory turnover ratio was notably high at 7.56 in 2023, indicating efficient management of inventory. The ratio for 2022 was not specified.
Trade Receivables Turnover Ratio
In 2023, the trade receivables turnover ratio slightly declined to 0.62, demonstrating effective management of credit sales. In 2022, the ratio was 0.78.
Trade Payables Turnover Ratio:
Central Cable Limited improved its trade payables turnover ratio significantly, reaching 9.03 in 2023, highlighting efficient management of trade payables. In 2022, the ratio was 2.02.
Net Capital Turnover Ratio:
The net capital turnover ratio saw a slight decrease in 2023, from 0.2303678 in 2022 to 0.2, suggesting slightly lower utilization of capital for generating sales.
Return on Capital Employed:
The return on capital employed increased from 0.4258 in 2022 to 2.84 in 2023, indicating improved profitability concerning the capital invested.
Return on Investment:
The return on investment remained at a reasonable level, with 0.0023 in 2023 and 0.01 in 2022.
