| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Electronica Finance Limited |
|
Particulars |
2021 |
2020 |
|
ASSETS |
|
|
|
Financial Assets |
|
|
|
Cash and cash equivalents |
2,402.14 |
5,430.25 |
|
Bank balances other than cash & cash equivalents |
1,404.20 |
1,393.24 |
|
Loans |
97,458.86 |
80,269.27 |
|
Investments |
18.11 |
12.89 |
|
Other financial assets |
936.1 |
742.54 |
|
Non financial assets |
|
|
|
Current tax assets (net) |
211.16 |
116.8 |
|
Deferred tax assets (net) |
892.89 |
743.04 |
|
Investment property |
622.49 |
116.85 |
|
Property, plant and equipment |
5,773.06 |
6,506.98 |
|
Capital work in progress |
96.6 |
96.6 |
|
Intangible assets |
119.89 |
96.73 |
|
Other non financial assets |
826.2 |
691.16 |
|
Total assets |
1,10,761.70 |
96,216.35 |
|
LIABILITIES AND EQUITY |
|
|
|
Liabilities |
|
|
|
Financial Liabilities |
|
|
|
Debt securities |
13,899.58 |
12,358.25 |
|
Borrowings (Other than debt securities) |
58,954.63 |
52,322.49 |
|
Sub ordinated liabilities |
499.28 |
896.72 |
|
Other financial liabilities |
17,685.22 |
13,450.18 |
|
Non financial liabilities |
|
|
|
Current tax liabilities (net) |
832.69 |
546.99 |
|
Provisions |
176.31 |
129.79 |
|
Other non financial liabilities |
34.88 |
120.26 |
|
Equity |
|
|
|
Equity share capital |
2,253.46 |
2,253.46 |
|
Other equity |
16,425.65 |
14,138.21 |
|
Total liabilities and equity |
1,10,761.70 |
96,216.35 |
|
Particulars |
2021 |
2020 |
|
Revenue from operations |
|
|
|
Interest income |
15,169.60 |
15,123.77 |
|
Fee income |
218.23 |
194.28 |
|
Gain on derecognition of financial assets |
1,180.07 |
1,710.83 |
|
Sale of services |
26.15 |
52.3 |
|
Recoveries of financial assets written off |
27.82 |
38.53 |
|
Net gain on fair value changes |
212.87 |
307.82 |
|
Total revenue from operations |
16,834.74 |
17,427.53 |
|
Other income |
386.24 |
363.77 |
|
Total income |
17,220.98 |
17,791.30 |
|
Expenses |
|
|
|
Finance costs |
7,082.89 |
7,741.10 |
|
Customer loyalty bonus |
1,179.00 |
1,493.33 |
|
Impairment on financial instruments |
994.54 |
850.83 |
|
Employee benefit expenses |
3,383.35 |
3,425.84 |
|
Depreciation and amortisation expenses |
427.6 |
374.25 |
|
Other expenses |
1,157.30 |
1,453.35 |
|
Total expenses |
14,224.68 |
15,338.70 |
|
Prot before tax |
2,996.30 |
2,452.60 |
|
Tax expense: |
|
|
|
Current tax |
919.18 |
698.24 |
|
Deferred tax |
-154.37 |
8.46 |
|
Total Tax expense |
764.81 |
706.7 |
|
Profit after tax |
2,231.49 |
1,745.90 |
|
Other comprehensive income (OCI) |
|
|
|
Items that will not be reclassified to profit and loss: |
|
|
|
Re-measurement gains/(losses) on defined benefit plans |
17.33 |
-27.76 |
|
Tax impact on above |
-4.51 |
6.99 |
|
Other comprehensive income for the year (net of tax) |
12.82 |
-20.77 |
|
Total comprehensive income for the year |
2,244.31 |
1,725.13 |
|
Earnings per share (Nominal value per share Rs.10/-) |
|
|
|
Basic |
9.9 |
7.75 |
|
Diluted |
7.7 |
7.16 |
|
Particulars |
2021 |
2020 |
|
Operating activities |
|
|
|
Profit before tax |
2,996.30 |
2,452.60 |
|
Adjustments for: |
|
|
|
Depreciation and amortisation |
427.6 |
374.25 |
|
Profit on sale of fixed assets |
-8.11 |
-4.63 |
|
Impairment on financial instruments |
460.7 |
543.08 |
|
Loans and other balances written off |
569.91 |
330.19 |
|
Stock option expenditure |
43.12 |
33.21 |
|
Dividend income, considered under investing activities |
-0.02 |
-0.06 |
|
Profit from sale of investments, considered under investing activities |
-68.96 |
-7.49 |
|
Interest on margin money deposits |
-38.65 |
-34.08 |
|
Net gain on fair value changes |
-1,392.94 |
-2,018.65 |
|
Finance cost |
1,285.57 |
1,360.15 |
|
Cash generated from operations before working capital changes |
4,274.52 |
3,028.57 |
|
Working capital changes |
|
|
|
(Increase)/decrease in loans |
-18,184.13 |
-4,399.36 |
|
(Increase)/decrease in other financial assets |
974.39 |
1,741.56 |
|
(Increase)/decrease in other non-financial assets |
-158.98 |
20.27 |
|
Increase/(decrease) in other financial liabilities |
3,699.86 |
-3,036.09 |
|
Increase/(decrease) in provisions |
63.85 |
-51.51 |
|
Increase/(decrease) in other non-financial liabilities |
-85.38 |
-104.84 |
|
Cash generated from / (used in) operations |
-9,415.87 |
-2,801.40 |
|
Income tax paid (net of refunds) |
-727.84 |
-1,000.66 |
|
Net cash from / (used in) operating activities (I) |
-10,143.71 |
-3,802.06 |
|
Investing activities |
|
|
|
Purchase of property, plant and equipment (incl.capital work-in-progress) |
-116.25 |
-1,158.08 |
|
Purchase of intangible assets |
-57.28 |
-26.62 |
|
Proceeds from maturity of fixed deposits |
718.79 |
1,521.04 |
|
Payments towards fixed deposits |
-691.1 |
-1,388.84 |
|
Proceeds from sale of property, plant and equipment |
10.09 |
12.34 |
|
Purchase of investments |
-12,320.00 |
-9,290.14 |
|
Proceeds from sale of investments |
12,320.00 |
9,297.49 |
|
Dividend received |
0.02 |
0.06 |
|
Income from mutual funds |
68.96 |
0 |
|
Net cash generated from/(used in) investing activities (II) |
-66.77 |
-1,032.75 |
|
Financing activities |
|
|
|
Proceeds from debts securities |
6,500.00 |
0 |
|
Proceeds from borrowings (other than debt securities) |
25,290.00 |
34,643.45 |
|
Repayment of debt securities |
-5,391.61 |
-2,900.00 |
|
Repayment of borrowings (other than debts securities) |
-19,055.30 |
-21,941.34 |
|
Payment of lease liability |
-160.71 |
-133.78 |
|
Dividend Paid |
0 |
-191.14 |
|
Net cash ows from / (used in) nancing activities (III) |
7,182.38 |
9,477.19 |
|
Net cash generated / (used) (I+II+III) |
-3,028.11 |
4,642.38 |
|
Cash and cash equivalents at the beginning of the year |
5,430.25 |
787.87 |
|
Cash and cash equivalents at the end of the year |
2,402.14 |
5,430.25 |
Certainly, here is a summary of the Cash Flow Statement for the years 2020 and 2021:
2021:
- Operating Activities: Generated cash of Rs. 4,274.52 from operations but faced significant working capital changes resulting in a net cash outflow of Rs. -10,143.71.
- Investing Activities: Saw minor cash outflow of Rs. -66.77 due to asset purchases and no net change in investments.
- Financing Activities: Received Rs. 7,182.38 from various borrowings and lease payments, resulting in a positive net cash flow.
2020:
- Operating Activities: Generated cash of Rs. 3,028.57 from operations, with a substantial negative impact from working capital changes, resulting in a net cash outflow of Rs. -3,802.06.
- Investing Activities: Experienced a cash outflow of Rs. -1,032.75 primarily due to asset purchases and changes in investments.
- Financing Activities: Received Rs. 9,477.19 from various financing activities, contributing to a positive net cash flow.
Overall:
- Net Cash Generated (or Used):
- 2021: -Rs. 3,028.11
- 2020: Rs. 4,642.38
- Cash and Cash Equivalents:
- 2021: Started with Rs. 5,430.25 and ended with Rs. 2,402.14.
- 2020: Started with Rs. 787.87 and ended with Rs. 5,430.25.
