Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
---|---|---|---|---|---|---|---|
Primex-40 | |||||||
DFM Foods Limited |
Particulars |
31st March 2022 |
31st March 2021 |
31st March 2020 |
Assets |
|||
Non-Current Assets |
|||
Property, Plant, and Equipment |
16,174 |
16,152 |
16,898 |
Capital Work-in-Progress |
3383 |
1833 |
1273 |
Intangible Assets |
49 |
16 |
8 |
Other Non-Current Assets |
347 |
391 |
186 |
Total Non-Current Assets |
25,136 |
25,480 |
24,648 |
Current Assets |
|||
Inventories |
3252 |
2645 |
2396 |
Financial Assets- |
|||
Trade Receivables |
649 |
404 |
11 |
Cash and Cash Equivalents |
376 |
343 |
1129 |
Other Financial assets |
121 |
121 |
77 |
Other Current Assets |
1017 |
879 |
408 |
Total Current Assets |
13,937 |
14,952 |
12,068 |
Total Assets |
39,073 |
40,432 |
36,716 |
Equity and Liabilities |
|||
Equity |
|||
Equity Share Capital |
1005 |
1005 |
1002 |
Other Equity |
14,269 |
16,802 |
13,543 |
Total Equity |
15,274 |
17,807 |
14,545 |
Liabilities |
|||
Non-Current Liabilities |
|||
Borrowings |
5989 |
7129 |
7829 |
Provisions |
286 |
251 |
314 |
Deferred tax liability (net) |
649 |
1441 |
1493 |
Total Non-Current Liabilities |
9413 |
13623 |
12,857 |
Current Liabilities |
|||
Borrowings |
3152 |
828 |
468 |
Trade payables |
7844 |
5560 |
5475 |
Other Financial liabilities |
1389 |
1240 |
2081 |
Provisions |
185 |
307 |
439 |
Other current liabilities |
1446 |
852 |
608 |
Total Current Liabilities |
14,386 |
9002 |
9314 |
Total Liabilities |
23,799 |
22,625 |
22,171 |
Total Equity and Liabilities |
39,073 |
40,432 |
36,716 |
Particulars |
2022 |
2021 |
2020 |
Revenue from Operations (net) |
55,445 |
52,406 |
50794 |
Other Income |
766 |
692 |
678 |
Total Income |
56,211 |
53,098 |
51,472 |
EBITDA |
647 |
6256 |
4848 |
EBITDA margin |
1.15% |
11.78% |
9.41% |
Finance Cost |
889 |
1080 |
992 |
Depreciation |
1439 |
1318 |
1135 |
Other Expenses |
16244 |
10225 |
10599 |
Profit before Tax (PBT) |
3271 |
3858 |
2721 |
Total Tax |
795 |
988 |
279 |
Profit After Tax (PAT) |
(2476) |
2870 |
2442 |
PAT margin |
(4.40)% |
5.40% |
4.74% |
EPS |
|||
Basic |
4.93 |
5.72 |
4.87 |
Diluted |
4.93 |
5.72 |
4.86 |
Particulars |
For the year-end 31st March 2022 |
For the year-end 31st March 2021 |
For the year-end 31st March 2020 |
A. Cash flow from Operating Activities |
|||
Net profit after tax |
(2,476) |
2,870 |
2449 |
Adjustments for: |
|||
Income tax expenses |
(795) |
279 |
279 |
Depreciation and amortization expenses |
1,439 |
1,135 |
1135 |
Finance cost |
889 |
992 |
992 |
Expense on employee stock option (ESOP) scheme |
417 |
270 |
92 |
Net (gain) / loss on disposal of property, plant and equipment |
(4) |
- |
|
Net gain arising on investment designated at fair value through profit or loss (FVTPL) |
(58) |
(108) |
278 |
Interest income from financial assets carried at amortized cost on bank deposits |
(411) |
(454) |
31 |
Net loss / (gain) on foreign exchange fluctuation - Other expenses |
1 |
- |
278 |
Net effect of de-recognition of Right-of-use assets and lease liabilities |
(316) |
- |
|
Operating profit before working capital changes |
(1,314) |
5,964 |
4349 |
Adjustment for changes in working capital: |
|||
Increase / (Decrease) in trade payables |
2,284 |
85 |
1171 |
Increase / (Decrease) in provisions |
(87) |
(141) |
240 |
Increase / (Decrease) in other current/non-current financial liabilities |
42 |
86 |
78 |
Increase / (Decrease) in other current / non-current liabilities |
588 |
236 |
2 |
(Increase) / Decrease in inventories |
(607) |
(249) |
203 |
(Increase) / Decrease in trade receivables |
(245) |
(393) |
11 |
(Increase) / Decrease in other financial assets |
(79) |
6 |
1 |
(Increase) / Decrease in other current / non-current assets |
(143) |
(702) |
316 |
Cash generated from operations |
439 |
4,892 |
5311 |
Income tax paid (net) |
(63) |
(1,002) |
1061 |
Net cash flow from operating activities |
376 |
3,890 |
4250 |
B. Cash flow from Investing Activities |
|||
Capital expenditure on property, plant and equipment |
(2,372) |
(955) |
2307 |
Capital expenditure on Right-of-use assets |
(27) |
- |
100 |
Capital expenditure on intangible assets |
(48) |
(13) |
3 |
Proceeds from sale of investment |
25 |
5,868 |
|
Proceeds from sale of property, plant and equipment |
7 |
2 |
444 |
Bank deposits not considered as cash and cash equivalents - (placed) /matured |
2,163 |
(5,764) |
245 |
Bank balances not considered as cash and cash equivalents- Unpaid Dividend/CSR |
4 |
8 |
1 |
Purchase of current investments |
- |
(2,000) |
|
Investments in Equity share capital |
(96) |
- |
|
Interest received |
435 |
414 |
341 |
Net cash flow used in investing activities |
91 |
(2,440) |
1381 |
C. Cash flow from Financing Activities |
|||
Money received against the exercise of options |
- |
82 |
45 |
Dividends paid |
(506) |
(8) |
625 |
Finance cost paid |
(652) |
(830) |
938 |
Net increase / (decrease) in current borrowings |
1,921 |
(468) |
89 |
Proceeds of non-current borrowings |
- |
3,352 |
98 |
Repayment of lease liabilities |
(373) |
(264) |
138 |
Repayment of non-current borrowings |
(824) |
(4,100) |
512 |
Net cash flow used in Financing Activities |
(434) |
(2,236) |
2,110 |
Net increase in cash and cash equivalents during the year |
33 |
(786) |
759 |
Cash and Cash equivalents at the beginning of the year |
343 |
1,129 |
370 |
Cash and Cash equivalents at the end of the year |
376 |
343 |
1129 |
Net increase in cash and cash equivalents |
33 |
(786) |
759 |
DFM Food Limited 's Consolidated Cash Flow Statement for the last three years shows the inflow and outflow of cash from operating, investing, and financing activities. Here is a summary of the cash flow statement for the years ended March 31, 2022, 2021, and 2020:
Cash generated from operations decreased from Rs. 4,892 Lakhs in 2021 to Rs. 439 Lakhs in 2022, mainly due to a decrease in operating profit before working capital changes. However, the net cash flow from operating activities increased from Rs. 3,890 Lakhs in 2021 to Rs. 376 Lakhs in 2022 due to a decrease in income tax paid (net).
The company invested a significant amount in property, plant, and equipment, which decreased from Rs. 955 Lakhs in 2021 to Rs. 2,372 Lakhs in 2022. However, the net cash flow used in investing activities decreased from Rs. 2,440 Lakhs in 2021 to Rs. 91 Lakhs in 2022, mainly due to an increase in bank deposits not considered as cash and cash equivalents (placed)/matured.
The net cash flow used in financing activities decreased from Rs. 2,236 Lakhs in 2021 to Rs. 434 Lakhs in 2022 due to an increase in the net increase in current borrowings.
Overall, the company had a net increase in cash and cash equivalents of Rs. 33 Lakhs in 2022, a decrease from Rs. 786 Lakhs in 2021, mainly due to a decrease in cash generated from operations. The cash and cash equivalents at the end of the year were Rs. 376 Lakhs in 2022, a slight increase from Rs. 343 Lakhs in 2021.
Particulars |
31st March 2022 |
31st March 2021 |
31st March 2020 |
Current Ratio (in times) |
1.0 |
1.7 |
1 |
Debt-Equity Ratio (in times) |
0.6 |
0.4 |
0.3 |
Debt Service Coverage Ratio (in times) |
0.1 |
1.0 |
1.0 |
Return on Equity Ratio (in %) |
(16)% |
16% |
15% |
Inventory Turnover Ratio (in times) |
11.9 |
12.5 |
12 |
Trade Receivables Turnover Ratio (in times) |
105.3 |
252.6 |
155 |
Trade Payable Turnover Ratio (in times) |
7.5 |
7.3 |
7.2 |
Net Capital Turnover Ratio (in times) |
701.8 |
8.50 |
9.50 |
Net Profit Ratio (in %) |
(4)% |
5% |
5% |
Return on Capital Employed Ratio (in %) |
(9.5)% |
18.2% |
10.1% |
Return on Investment Ratio (in %) |
5.50% |
6.36% |
5% |
DFM Foods Limited 's key financial ratios reflect the company 's financial performance and position for the years ending March 2020, 2021, and 2022.
Particulars |
2022 |
2021 |
2020 |
Dividend per Equity Share |
NIL |
Rs. 1 |
NIL |
Retained Earnings (In Rs. Lakhs) |
NIL |
16,802 |
13,543 |
Revenue from Operations increased by 5.79% from Rs. 52,406 Lakhs in FY 2021 to Rs. 55,445 Lakhs in FY 2022.