| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Devrup Trading Limited |
|
PARTICULARS |
2023 |
2022 |
|
ASSETS |
|
|
|
Non Current Assets |
|
|
|
Loans & Advances |
42.04 |
41.6 |
|
Other Non Current Assets |
1.54 |
1.53 |
|
Non current investments |
30.36 |
36.3 |
|
Current assets |
|
|
|
Trade Receivables |
2.5 |
|
|
Cash and Cash Equivalents |
28.51 |
17.37 |
|
TOTAL ASSETS |
104.9 |
96.8 |
|
EQUITY AND LIABILITIES |
|
|
|
Equity |
|
|
|
Equity Share Capital |
113.02 |
113.02 |
|
Other Equity |
8.42 |
21.45 |
|
Liabilities |
|
|
|
Non Current Liabilities |
|
|
|
Current Liabilities |
|
|
|
Borrowings |
0.31 |
5.06 |
|
Trade Payables |
- |
0.17 |
|
Short-Term Provisions |
0.04 |
- |
|
TOTAL EQUITY AND LIABILITIES |
104.95 |
96.8 |
|
PARTICULARS |
2023 |
2022 |
|
|
I |
Revenue from Operations |
9.34 |
1.2 |
|
II |
Other Income |
16.91 |
84.79 |
|
III |
Total Income (I+II) |
26.25 |
85.99 |
|
IV |
EXPENSES |
|
|
|
|
(1) Cost of Materials Consumed |
|
|
|
|
(2) Purchase of Stock-In-Trade |
0.94 |
- |
|
|
(3) Changes in Inventories of Finished Goods, |
- |
- |
|
|
Work-In-Progress and Stock-In-Trade |
|
|
|
|
(4) Employee Benefits Expense |
5.79 |
3.23 |
|
|
(5) Finance Cost |
0 |
0.01 |
|
|
(6) Depreciation and Amortisation Expense |
|
|
|
|
(7) Other Expenses |
1.96 |
2.31 |
|
|
Total Expenses (IV) |
8.68 |
5.55 |
|
V |
Profit before Exceptional Items and Tax (III-IV) |
17.57 |
80.44 |
|
VI |
Exceptional Items |
|
|
|
VII |
Profit before Tax |
17.57 |
80.44 |
|
VIII |
Tax Expense |
|
|
|
|
(1) Current Tax |
4.54 |
|
|
|
(2) Prior Period Taxation |
|
|
|
|
(3) Deferred Tax |
|
|
|
IX |
Profit (Loss) for the period from continuing operations |
13.03 |
80.44 |
|
|
(VII-VIII) |
|
|
|
X |
Profit /(Loss) from discontinued operations |
|
|
|
XI |
Tax Expense of discontinued operations |
|
|
|
XII |
Profit (Loss) from discontinuing operations (after tax) (X-XI) |
|
|
|
XIII |
Profit (Loss) for the period (IX-XIII) |
13.03 |
80.44 |
|
XIV |
Other Comprehensive Income |
|
|
|
XV |
Total Comprehensive Income for the Period (XIII+XIV) |
13.03 |
80.44 |
|
XVI |
Earnings Per Equity Share |
|
|
|
|
(1) Basic |
0.12 |
0.71 |
|
|
(2) Diluted |
0.12 |
0.71 |
|
Particulars |
2023 |
2022 |
|
A. CASH FLOW FROM OPERATING ACTIVITIES |
|
|
|
Profit Before Tax |
17.57 |
80.44 |
|
Operating Profit before Working Capital Changes |
17.57 |
80.44 |
|
Movements in Working Capital : |
|
|
|
Decrease / (Increase) in Inventories |
- |
6.05 |
|
Decrease / (Increase) in Loans and Advances |
-0.45 |
-6.89 |
|
Decrease / (Increase) in Current Assets |
-2.5 |
|
|
(Decrease) / Increase in Trade Payables |
-0.17 |
-88.63 |
|
(Decrease) / Increase in Short Term Provisions |
- |
-0.45 |
|
(Decrease) / Increase in Current Liabilities |
|
-6.23 |
|
Cash (used in) / generated from operations |
14.45 |
-15.71 |
|
Direct Taxes Paid (net of refunds) |
4.5 |
|
|
Net cash (used in) / generated from operating activities (A) |
9.95 |
-15.71 |
|
B. CASH FLOW FROM INVESTING ACTIVITIES |
|
|
|
(Purchase) of Fixed Assets Purchase of Investment |
|
15.94 |
|
Sale / Disposal of Fixed Assets |
5.93 |
|
|
Profit on sale of Investment / Assets |
|
|
|
Net cash (used in) / generated from investing activities (B) |
5.93 |
15.94 |
|
C. CASH FLOW FROM FINANCING ACTIVITIES |
|
|
|
(Repayment) / Proceeds From Long Term Borrowings |
-4.75 |
|
|
Net cash (used in) / generated from financing activities (C) |
-4.75 |
|
|
D.NET INCREASE IN CASH AND CASH EQUIVALENTS (D)=(A+B+C) |
11.13 |
0.24 |
|
Cash and cash equivalents at the beginning of the year |
17.37 |
17.14 |
|
Cash and cash equivalents at the end of the year |
28.5 |
17.37 |
|
Components of cash and cash equivalents |
|
|
|
Cash and cheques on hand With Scheduled Banks |
12.1 |
3.92 |
|
- in Current Account |
|
|
|
- in Term Deposit Accounts |
16.4 |
13.45 |
|
|
28.5 |
17.37 |
Certainly, let 's analyze Devrup Trading Limited Consolidated Cash Flow Statement activity-wise
A. CASH FLOW FROM OPERATING ACTIVITIES:
1. Profit Before Tax:
- In 2023, the company reported a profit before tax of 17.57, which is significantly lower than the 80.44 reported in 2022. This indicates a decrease in the company 's profitability.
2. Movements in Working Capital:
- Decrease / (Increase) in Inventories: In 2022, there was a decrease in inventories of 6.05, but in 2023, the specific value is not mentioned. This could indicate efficient inventory management.
- Decrease / (Increase) in Loans and Advances: In 2023, there was a decrease in loans and advances of 0.45, which is an improvement over the decrease of 6.89 in 2022.
- (Decrease) / Increase in Trade Payables: In 2022, there was a significant decrease in trade payables of 88.63, while in 2023, there was a decrease of 0.17. This suggests better control over trade payables.
- (Decrease) / Increase in Current Liabilities: The specific value is not mentioned for 2023, but there was a decrease of 6.23 in 2022.
3. Cash (used in) / generated from operations:
- In 2023, the company generated 14.45 in cash from its operations, indicating positive cash flow from its core activities, which is an improvement from the negative cash flow of -15.71 in 2022.
4. Direct Taxes Paid (net of refunds):
- In 2023, the company paid 4.5 in direct taxes, while the specific value for 2022 is not mentioned.
5. Net cash (used in) / generated from operating activities (A):
- In 2023, the net cash generated from operating activities was 9.95, indicating that the company 's operational cash flow exceeded its cash outflows from operating activities. This is an improvement from the negative cash flow of -15.71 in 2022.
B. CASH FLOW FROM INVESTING ACTIVITIES:
1. Purchase of Fixed Assets and Investment:
- In 2022, the company made significant purchases of fixed assets and investments, totaling 15.94.
- In 2023, there were no specific mentions of purchases, but the company did report a net cash outflow of 5.93, which could be related to investments or asset sales.
C. CASH FLOW FROM FINANCING ACTIVITIES:
1. (Repayment) / Proceeds From Long Term Borrowings:
- In 2023, there was a net repayment of long-term borrowings of -4.75, indicating a reduction in the company 's long-term debt.
D. NET INCREASE IN CASH AND CASH EQUIVALENTS:
- In 2023, there was a net increase in cash and cash equivalents (D) of 11.13, showing a positive cash flow trend. In contrast, in 2022, there was a minimal increase of 0.24.
