| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| CKP Products Limited |
|
PARTICULARS |
2019 |
2018 |
|
I. EQUITY AND LIABILITIES |
|
|
|
(1) Shareholder 's Funds |
|
|
|
(a) Share Capital |
4,02,30,000 |
4,02,30,000 |
|
(b) Reserves and Surplus |
11,26,18,244 |
10,42,22,347 |
|
(2) Minority Interest |
- |
- |
|
(3) Non-Current Liabilities |
|
|
|
(a) Deferred tax liabilities (net) |
- |
- |
|
(4) Current Liabilities |
|
|
|
(a) Short-term borrowings |
17,87,88,280 |
4,58,75,605 |
|
(b) Trade payables |
3,49,89,059 |
11,68,64,055 |
|
(c) Other current liabilities |
44,70,600 |
47,21,819 |
|
(d) Short-term provisions |
1,59,27,286 |
1,42,69,116 |
|
T O T A L |
38,70,23,830 |
32,61,82,941 |
|
II.ASSETS |
|
|
|
(1) Non-Current Assets |
|
|
|
(a) Fixed Assets |
|
|
|
(i) Tangible assets |
1,29,667 |
6,93,052 |
|
(ii) Intangible assets |
51,247 |
1,02,493 |
|
(b) Deferred tax assets (net) |
1,25,146 |
1,11,320 |
|
(c) Non-current investments |
95,725 |
95,725 |
|
(d) Long-term loans and advances |
2,18,73,596 |
26,99,445 |
|
(2) Current Assets |
|
|
|
(a) Inventories |
- |
2,09,48,198 |
|
(b) Trade receivables |
27,32,07,514 |
22,24,86,905 |
|
(c) Cash and cash equivalents |
45,58,572 |
96,84,195 |
|
(d) Short-term loans and advances |
8,69,63,783 |
6,93,51,608 |
|
(e) Other current assets |
18,580 |
10,000 |
|
T O T A L |
38,70,23,830 |
32,61,82,941 |
|
PARTICULARS |
2019 |
2018 |
|
INCOME |
|
|
|
Revenue from operations |
2,49,78,81,440 |
1,97,37,77,775 |
|
Other Income |
44,689 |
40,822 |
|
Total Revenue |
2,49,79,26,128 |
1,97,38,18,597 |
|
EXPENDITURE |
|
|
|
Purchase of Stock-in-Trade |
2,44,41,44,383 |
1,93,84,64,552 |
|
Changes in inventories of finished goods, work-in- progress and Stock-in-Trade |
2,09,48,198 |
1,86,68,142 |
|
Employee Benefit Expense |
65,22,512 |
53,80,156 |
|
Finance Cost |
1,08,49,280 |
97,88,299 |
|
Depreciation and Amortization Expense |
3,67,713 |
7,67,941 |
|
Other Expenses |
63,23,865 |
49,56,467 |
|
Total Expenses |
2,48,91,55,952 |
1,94,06,89,274 |
|
Profit before tax |
87,70,177 |
3,31,29,323 |
|
Tax expense: |
|
|
|
(1) Current tax |
-23,08,530 |
-74,90,910 |
|
(2) Deferred tax (liability) / asset |
13,826 |
79,243 |
|
Profit/(Loss) for the period |
64,75,473 |
2,57,17,656 |
|
Less : Profit Attributable to Minority Shareholders |
- |
- |
|
Profit / Loss for the Year attributable to equity shareholders |
64,75,473 |
2,57,17,656 |
|
EPS (face value of Rs.10/- each) Basic and Diluted (Rs) |
1.6 |
6.58 |
|
PARTICULARS |
2019 |
2018 |
|
Cash flow from operating activities: |
|
|
|
Net Profit before tax as per Profit And Loss A/c |
87,70,177 |
3,31,29,322 |
|
Adjusted for: |
|
|
|
Depreciation & Amortization |
3,67,713 |
7,67,941 |
|
Interest Income |
- |
2,085 |
|
Interest Expenses |
1,08,49,280 |
52,21,245 |
|
Loss on Sale of Asset |
68,348 |
- |
|
Current year foreign currency translation |
19,20,424 |
1,22,407 |
|
Operating Profit Before Working Capital Changes |
2,19,75,942 |
3,92,38,831 |
|
Adjusted for (Increase)/ Decrease: |
|
|
|
Trade Receivables |
5,07,20,609 |
15,07,14,671 |
|
Inventories |
2,09,48,198 |
1,86,68,141 |
|
Loans and advances and other assets |
3,67,94,907 |
26,05,417 |
|
Increase / (Decrease) in Trade & Other Payables |
8,21,26,214 |
8,33,59,525 |
|
Cash Generated From Operations |
12,67,17,590 |
4,93,89,872 |
|
Direct Tax Paid |
6,50,000 |
- |
|
Net Cash Flow from/(used in) Operating Activities: |
12,73,67,590 |
4,93,89,872 |
|
(A) |
||
|
Cash Flow From Investing Activities: |
|
|
|
(Acquisition) / sale of fixed assets / addition to capital work in progress (net) |
1,78,571 |
40,735 |
|
(Acquisition) / sale of investments (net) |
- |
1,61,002 |
|
Interest Income |
- |
2,085 |
|
Net Cash Flow from/(used in) Investing Activities: (B) |
1,78,571 |
1,99,652 |
|
Cash Flow from Financing Activities: |
|
|
|
Proceeds From Share Capital & Share Premium |
- |
6,24,00,000 |
|
Proceeds from Long-term borrowings |
- |
2,46,844 |
|
Proceeds from Short-term borrowings |
13,29,12,675 |
4,37,348 |
|
Interest & Financial Charges |
1,08,49,280 |
52,21,245 |
|
Amount Paid related to IPO |
- |
54,12,159 |
|
Net Cash Flow from/(used in) Financing Activities (C) |
12,20,63,395 |
5,19,57,101 |
|
Net Increase/(Decrease) in Cash & Cash Equivalents |
51,25,624 |
23,67,576 |
|
(A+B+C) |
||
|
Cash & Cash Equivalents As At Beginning of the Year |
96,84,195 |
73,16,619 |
|
Cash & Cash Equivalents As At End of the Year |
45,58,572 |
96,84,195 |
Certainly! Let 's break down the Cash Flow Statement for the years 2018 and 2019, point by point:
Cash Flow from Operating Activities:
1. Net Profit before tax: In 2019, the net profit before tax was 87,70,177 Rupees, significantly lower than the 3,31,29,322 Rupees in 2018.
2. Adjustments: Several adjustments were made, including depreciation & amortization, interest income, interest expenses, loss on the sale of assets, and foreign currency translation. These adjustments totaled to 2,19,75,942 Rupees in 2019 and 3,92,38,831 Rupees in 2018.
3. Working Capital Changes: Trade receivables, inventories, loans, and advances, as well as trade and other payables, showed significant changes, impacting the cash generated from operations. In 2019, cash generated was 12,67,17,590 Rupees, compared to 4,93,89,872 Rupees in 2018.
4. Direct Tax Paid: A direct tax of 6,50,000 Rupees was paid in 2019.
5. Net Cash Flow from Operating Activities: The net cash flow from operating activities for 2019 was 12,73,67,590 Rupees, reflecting a substantial increase from 4,93,89,872 Rupees in 2018.
Cash Flow From Investing Activities:
1. Acquisition/Sale of Assets: There was a net increase of 1,78,571 Rupees in fixed assets and capital work in progress in 2019, compared to 40,735 Rupees in 2018.
2. Investments: No net change was recorded in investments in 2019, whereas there was a net increase of 1,61,002 Rupees in 2018.
3. Interest Income: No interest income was reported in both years.
4. Net Cash Flow from Investing Activities: The net cash flow from investing activities for 2019 was 1,78,571 Rupees, slightly less than the 1,99,652 Rupees in 2018.
Cash Flow from Financing Activities:
1. Share Capital & Share Premium: No proceeds were reported in 2019, while there was an infusion of 6,24,00,000 Rupees in 2018.
2. Long-term Borrowings: No proceeds were reported in both years.
3. Short-term Borrowings: There was a substantial increase in short-term borrowings in 2019 (13,29,12,675 Rupees) compared to 2018 (4,37,348 Rupees).
4. Interest & Financial Charges: Significant interest and financial charges of 1,08,49,280 Rupees were incurred in 2019, compared to 52,21,245 Rupees in 2018.
5. Amount Paid related to IPO: In 2018, an amount of 54,12,159 Rupees was paid related to the Initial Public Offering (IPO).
6. Net Cash Flow from Financing Activities: The net cash flow from financing activities for 2019 was 12,20,63,395 Rupees, higher than 5,19,57,101 Rupees in 2018.
Net Increase/(Decrease) in Cash & Cash Equivalents:
1. Net Increase/(Decrease) in Cash: In 2019, there was a net increase of 51,25,624 Rupees in cash and cash equivalents, compared to 23,67,576 Rupees in 2018.
Cash & Cash Equivalents:
1. As At Beginning of the Year: The cash and cash equivalents at the beginning of 2019 were 96,84,195 Rupees, whereas in 2018, it was 73,16,619 Rupees
2. As At End of the Year: The cash and cash equivalents at the end of 2019 were 45,58,572 Rupees, showing a decrease from 96,84,195 Rupees in 2018.
