Dr Fresh Assets Annual Reports, Balance Sheet and Financials

SOURCES OF FUNDS :

 2022

2021 

2020 

 Share Capital

5.43

5.43

5.43

 Reserves Total

37.59

30.98

27.66

Total Shareholders Funds

43.02

36.41

33.09

 Secured Loans

0.63

0.52

0.98

Total Debt

0.63

0.52

0.98

 Other Liabilities

0.25

0.25

0.23

Total Liabilities

43.9

37.18

34.3

APPLICATION OF FUNDS :

 Gross Block

12.89

13.31

13.3

 Less: Accumulated Depreciation

9.2

9.5

9.36

 Net Block

3.69

3.81

3.94

 Investments

17.22

12.09

7.7

Current Assets, Loans & Advances

 Inventories

13.4

14.27

14.26

 Sundry Debtors

0.85

0.17

0.1

 Cash and Bank

1.68

1.64

2.07

 Loans and Advances

8.81

9.78

10.42

Total Current Assets

24.75

25.86

26.85

Less : Current Liabilities and Provisions

 Current Liabilities

7.53

7.39

7.47

 Provisions

0.56

0

0.23

Total Current Liabilities

8.09

7.39

7.7

Net Current Assets

16.66

18.47

19.15

Deferred Tax Assets

0

0

0.43

Deferred Tax Liability

2.17

0.85

0.43

Net Deferred Tax

-2.17

-0.85

0

 Other Assets

8.49

3.66

3.52

Total Assets

43.89

37.18

34.31

Particulars

2022

2021

2020

INCOME :

 Sales Turnover

6.33

1.21

2.3

Net Sales

6.33

1.21

2.3

 Other Income

1.69

3.27

0.58

 Stock Adjustments

-0.88

0.02

0

Total Income

7.14

4.5

2.88

EXPENDITURE :

 Raw Materials

1.93

0.44

0.36

 Power & Fuel Cost

0.08

0.04

0.02

 Employee Cost

0.35

0.31

0.3

 Other Manufacturing Expenses

0.12

0.03

0.14

 Selling and Administration Expenses

0.38

0.47

0.37

 Miscellaneous Expenses

0.17

0.46

1.45

Total Expenditure

3.03

1.75

2.64

Operating Profit

4.11

2.75

0.25

 Interest

0.06

0.09

0.05

Gross Profit

4.05

2.66

0.2

 Depreciation

0.13

0.14

0.15

Profit Before Tax

3.92

2.52

0.05

 Tax

0.68

0

0.23

 Deferred Tax

0.35

0.5

-0.2

Reported Net Profit

2.89

2.03

0.02

 Extraordinary Items

1

2.38

-0.03

Adjusted Net Profit

1.89

-0.35

0.05

 Adjst. below Net Profit

0.01

0

0

P & L Balance brought forward

25.89

23.86

23.84

P & L Balance carried down

28.79

25.89

23.86

Earnings Per Share-Unit Curr

5.32

3.73

0.04

Earnings Per Share(Adj)-Unit Curr

5.32

3.73

0.04

Book Value-Unit Curr

79.22

67.04

60.92

Book Value(Adj)-Unit Curr

79.22

67.04

60.92

Particulars

31st March 2022

31st March 2021

31st March 2020

Cash Flow Summary

Cash and Cash Equivalents at the Beginning of the year

1.64

2.07

2.38

 Net Cash from Operating Activities

3.7

0.24

-0.13

Net Profit before Tax & Extraordinary Items

3.92

2.53

0.05

Depreciation

0.13

0.14

0.15

Interest (Net)

-0.32

-0.22

-0.3

Dividend Received

0

-0.04

-0.12

P/L on Sales of Assets

0

0

-0.01

Prov. & W/O (Net)

0

0

1.38

P/L in Forex

0.05

-0.03

0.07

Others

-0.82

-2.89

0

Total Adjustments (PBT & Extraordinary Items)

-0.96

-3.04

1.17

Op. Profit before Working Capital Changes

2.95

-0.52

1.22

Trade & 0th receivables

0.26

0.52

-0.14

Inventories

0.88

-0.02

0

Trade Payables

0.08

-0.04

-1.52

Others

0.04

0.07

0.43

Total (OP before Working Capital Changes)

1.26

0.53

-1.24

Cash Generated from/(used in) Operations

4.21

0.02

-0.02

Direct Taxes Paid

-0.09

-0.2

-0.11

Total-others

-0.09

-0.2

-0.11

Cash Flow before Extraordinary Items

4.12

-0.18

-0.13

Others

-0.42

0.42

0

 Net Cash Used in Investing Activities

-3.73

-0.17

-1.14

Purchased Fixed Assets

-0.05

-0.01

0

Sale of Fixed Assets

0

0

0.04

Purchase of Investments

-0.83

-2.56

-1.53

Sale of Investments

1.68

2.26

0.01

Investment Income

0

0

0

Interest Received

0.76

0.25

0.41

Dividend Received

0

0.04

0.12

Others

-5.29

-0.15

-0.19

 Net Cash Used in Financing Activities

0.07

-0.51

0.96

Proceed from 0ther Term Borrowings

0.11

0

0

Proceed from Short Tem Borrowings

0

0

0.98

Of the Long Tem Borrowings

0

-0.45

0

Interest Paid

-0.03

-0.05

-0.02

Net Inc/(Dec) in Cash and Cash Equivalent

0.04

-0.43

-0.31

Cash and Cash Equivalents at the End of the year

1.68

1.64

2.07

Particulars

2022

2021

2020

Key Ratios

Debt-Equity Ratio

0.01

0.02

0.01

Current Ratio

2.57

2.97

2.72

Turnover Ratios

Fixed Assets Turnover Ratio

0.48

0.09

0.17

Inventory Turnover Ratio

0.46

0.08

0.16

Debtors Turnover Ratio

12.41

8.96

38.33

Total Asset Turnover Ratio

0.16

0.03

0.06

Interest Cover Ratio

44.67

-2.89

1.8

PBIDTM (%)

44.39

-10.74

10.43

PBITM (%)

42.34

-22.31

3.91

PBDTM (%)

43.44

-18.18

8.26

CPM (%)

31.91

-17.36

8.7

APATM (%)

29.86

-28.93

2.17

ROCE (%)

6.61

-0.73

0.24

RONW (%)

4.76

-1.01

0.14

Particulars

2022

2021

2020

Dividend per Share

Nil

Nil

Nil