| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Eon Electric Limited |
|
Particulars |
2019 |
2018 |
|
Assets |
|
|
|
Non-current Assets |
|
|
|
Property, plant and equipment |
29,40,04,046 |
37,38,40,570 |
|
Capital Work-in-Progress |
- |
1,38,450 |
|
Investment in Joint Venture |
96,92,030 |
96,92,030 |
|
Financial Assets Investments |
6,34,84,839 |
11,01,04,433 |
|
Loans |
15,37,116 |
22,60,000 |
|
Other Financial Assets |
4,95,26,301 |
11,04,91,687 |
|
Other Non-Current Assets |
1,42,24,113 |
1,74,57,574 |
|
Total Non-current Assets |
43,24,68,445 |
62,39,84,744 |
|
Current Assets |
|
|
|
Inventories |
44,34,91,060 |
42,08,69,702 |
|
Financial Assets Investments |
7,56,31,562 |
41,51,57,590 |
|
Trade Receivables |
90,90,80,392 |
1,10,51,05,202 |
|
Cash and Cash equivalents |
1,69,64,419 |
4,75,99,132 |
|
Other Bank Balances |
3,52,21,795 |
3,87,73,410 |
|
Other Financial Assets |
21,35,666 |
46,66,912 |
|
Current Tax Assets (Net) |
73,37,950 |
63,84,491 |
|
Other Current Assets |
6,89,95,645 |
6,71,77,065 |
|
Total Current assets |
1,55,88,58,489 |
2,10,57,33,504 |
|
Total Assets |
1,99,13,26,934 |
2,72,97,18,248 |
|
Equity and Liabilities |
|
|
|
Equity |
|
|
|
Equity Share Capital |
8,45,12,330 |
8,45,12,330 |
|
Other Equity |
92,51,40,101 |
1,16,30,15,694 |
|
Total Equity |
1,00,96,52,431 |
1,24,75,28,024 |
|
Liabilities |
|
|
|
Non-current Liabilities |
|
|
|
Financial Liabilities Borrowings |
3,52,29,333 |
62,46,953 |
|
Other Financial Liabilities |
1,42,43,545 |
1,37,30,332 |
|
Provisions |
1,71,27,391 |
1,92,85,039 |
|
Deferred Tax Liabilities (Net) |
1,29,73,366 |
2,78,01,043 |
|
Other Non - Current Liabilities |
1,63,12,047 |
2,37,69,602 |
|
Total Non-current liabilities |
9,58,85,682 |
9,08,32,969 |
|
Current Liabilities |
|
|
|
Financial Liabilities Borrowings |
45,64,02,571 |
96,52,77,682 |
|
Trade Payables |
15,38,630 |
20,38,500 |
|
a) Total outstanding dues of Micro Enterprises and Small Enterprises |
||
|
b) Total outstanding dues of creditors others than Micro Enterprises |
29,50,93,953 |
36,50,67,728 |
|
Small Enterprises Other Financial Liabilities |
9,64,84,908 |
4,34,00,143 |
|
Other Current Liabilities |
3,33,51,985 |
1,25,98,540 |
|
Provisions |
29,16,774 |
29,74,662 |
|
Total Current Liabilities |
88,57,88,821 |
1,39,13,57,255 |
|
Total Liabilities |
98,16,74,503 |
1,48,21,90,224 |
|
Total Equity and Liabilities |
1,99,13,26,934 |
2,72,97,18,248 |
|
Particulars |
2019 |
2018 |
|
INCOME |
|
|
|
Revenue from Operations |
77,32,21,038 |
1,58,68,48,519 |
|
Other Income |
6,66,62,436 |
5,14,30,063 |
|
Total Income |
83,98,83,474 |
1,63,82,78,582 |
|
EXPENSES |
|
|
|
Cost of Materials Consumed |
34,72,91,596 |
71,95,70,280 |
|
Excise Duty |
- |
77,37,402 |
|
Purchases of Stock-in-Trade |
26,47,05,806 |
39,48,39,475 |
|
Changes in Inventories of Finished Goods, |
-3,02,80,942 |
-13,15,85,424 |
|
Stock-in-Trade & Work-in- Progress |
|
|
|
Employee Benefits Expense |
16,77,49,877 |
22,46,58,130 |
|
Finance Costs |
10,30,69,146 |
11,37,14,746 |
|
Depreciation and Amortization Expense |
1,99,26,843 |
2,15,99,410 |
|
Other Expenses |
22,12,48,239 |
27,89,42,527 |
|
Total Expenses |
1,09,37,10,565 |
1,62,94,76,546 |
|
Profit/(Loss) before exceptional items and tax |
-25,38,27,091 |
88,02,036 |
|
Profit/(Loss) before tax |
-25,38,27,091 |
88,02,036 |
|
Tax Expense |
|
|
|
Current Tax |
-2,71,826 |
24,62,892 |
|
Deferred Tax |
-1,36,27,939 |
19,76,373 |
|
Profit/(Loss) after tax |
-23,99,27,326 |
43,62,771 |
|
Other Comprehensive Income : |
|
|
|
A Items that will not be reclassified to Profit or Loss |
|
|
|
i) Re-measurement benefit of Defined Benefit Plans |
18,29,716 |
13,79,237 |
|
B Items that will be reclassified to Profit or Loss |
|
|
|
i) Net fair value gain on Investments in Debt Instruments through OCI |
-9,77,721 |
-6,07,249 |
|
ii) Income tax relating to items that will not be reclassified to Profit or Loss |
-11,99,738 |
-1,25,093 |
|
Total Comprehensive Income for the year |
-23,78,75,593 |
52,59,852 |
|
Earnings per Equity Share (Face Value of ` 5/- each) |
|
|
|
- Basic |
-14.19 |
0.27 |
|
- Diluted |
-14.19 |
0.27 |
|
Particulars |
2019 |
2018 |
|
Profit before Tax |
-25,38,27,091 |
88,02,036 |
|
Adjustments for : |
|
|
|
Depreciation and Amortisation Expense |
1,99,26,843 |
2,15,99,410 |
|
Impairment Allowance for Trade Receivables |
54,01,711 |
- |
|
Interest Income |
-1,31,51,109 |
-1,82,74,192 |
|
Finance Cost |
9,78,29,075 |
10,40,12,000 |
|
Actuarial Gains/( Loss) on measurement of Employee Benefits |
18,29,716 |
13,79,237 |
|
Loss/(Profit) on Sale of Property, plant and Equipment(Net) |
-3,34,94,119 |
- |
|
Loss/(Profit) on Sale of Investments |
16,25,798 |
-25,46,640 |
|
Fair Value Loss/(Gain) on Financial Assets |
-1,40,67,111 |
-2,58,15,903 |
|
Impairment Allowance for Trade Receivables written back |
- |
-15,771 |
|
Operating Profit before Working Capital Changes |
-18,79,26,287 |
8,91,40,177 |
|
Movements in Working Capital : |
|
|
|
(Increase)/Decrease in Loans |
7,22,884 |
-1,16,091 |
|
(Increase) / Decrease in Other Non Current Financial Assets |
6,09,65,386 |
1,84,23,384 |
|
(Increase) / Decrease in Other Non Current Assets |
32,33,461 |
-6,94,301 |
|
(Increase) / Decrease in Inventories |
-2,26,21,358 |
-9,54,77,493 |
|
(Increase) / Decrease in Trade Receivables |
19,06,23,099 |
-18,25,88,927 |
|
(Increase) / Decrease in Other Bank Balances |
35,51,615 |
-1,17,27,676 |
|
(Increase) / Decrease in Other Current Assets |
-18,18,580 |
-1,28,51,168 |
|
Increase /(Decrease) in Other Non Current Financial Liabilities |
5,13,213 |
81,50,041 |
|
Increase /(Decrease) in Long Term Provisions |
-21,57,648 |
28,88,629 |
|
Increase /(Decrease) in Other Non Current Liabilities |
-74,57,555 |
65,38,678 |
|
Increase /(Decrease) in Trade Payables |
-7,04,73,645 |
2,16,40,275 |
|
Increase /(Decrease) in Other Current Financial Liabilities |
2,48,41,725 |
13,75,351 |
|
Increase /(Decrease) in Other Current Liabilities |
2,07,53,445 |
-2,62,38,099 |
|
Increase /(Decrease) in Short Term Provisions |
-57,888 |
4,78,456 |
|
Cash generated from / (used in) Operations |
1,26,91,867 |
18,10,58,764 |
|
Direct Taxes Paid |
6,81,630 |
22,45,314 |
|
NET CASH FLOW FROM / (USED IN) OPERATING ACTIVITIES |
1,20,10,237 |
18,33,04,078 |
|
B. CASH FLOW FROM INVESTING ACTIVITIES |
|
|
|
Purchase of Property, plant and Equipment including Capital Work-in- progress |
-2,50,77,750 |
-7955408 |
|
Proceeds from sale of Property, plant and Equipment |
118620000 |
- |
|
Purchase of Current Investments |
- |
-113196240 |
|
Purchase of Non - Current Investments |
-280221 |
-1582611 |
|
Proceeds from sale of Current Investments |
35,40,03,646 |
109245136 |
|
Proceeds from sale of Non - Current Investments |
4,38,85,786 |
- |
|
Interest Received |
1,56,82,355 |
18277391 |
|
NET CASH FLOW FROM / (USED IN) INVESTING ACTIVITIES |
50,68,33,816 |
4788268 |
|
C. CASH FLOW FROM FINANCING ACTIVITIES |
|
|
|
Proceeds from issuance of Share Capital Share Warrants |
- |
42144375 |
|
Proceeds from Long Term Borrowings |
74962200 |
3749579 |
|
Repayment of Long Term Borrowings |
-17736780 |
- |
|
Proceeds from Short Term Borrowings |
591159 |
214305969 |
|
Repayment of Short Term Borrowings |
-509466270 |
-1767725 |
|
Interest Paid |
-97289075 |
-104012000 |
|
NET CASH FLOW FROM / (USED IN) FINANCING ACTIVITIES |
-549478766 |
154420198 |
|
Net Increase / (Decrease) in Cash and Cash Equivalents |
-30634713 |
-24095612 |
|
Opening Balance of Cash and Cash Equivalents |
47599132 |
71694744 |
|
Closing Balance of Cash and Cash Equivalents |
16964419 |
47599132 |
Here is a summary of the Cash Flow Statement for the years 2019 and 2018:
1. Operating Activities:
- 2018: Net cash used in operating activities was -18,33,04,078. This indicates a significant outflow of cash from the company 's core operations during the year.
- 2019: In 2019, the company managed to generate net cash from operating activities amounting to 1,20,10,237. This signifies a positive change from the previous year, indicating improved operational efficiency or profitability.
2. Investing Activities:
- 2018: The company had a net cash inflow from investing activities of 4,78,8268 in 2018. This suggests that the company made some profitable investments during the year.
- 2019: In 2019, the net cash flow from investing activities increased significantly to 50,68,33,816. This indicates a substantial increase in investment activities, likely in property, plant, equipment, and financial investments.
3. Financing Activities:
- 2018: The net cash flow from financing activities was 15,44,20,198 in 2018, indicating a net inflow of cash from financing activities. This suggests that the company raised more funds through financing activities than it repaid.
- 2019: However, in 2019, the net cash flow from financing activities turned negative, indicating a net outflow of cash from financing activities, amounting to -5,49,47,766. This suggests that the company repaid more debt or distributed more dividends than it raised through financing activities.
4. Overall Cash Position:
- 2018: The company experienced a decrease in its overall cash position in 2018, with a net decrease of 24,09,56,12.
- 2019: Similarly, in 2019, the company experienced another decrease in its overall cash position, but at a lesser magnitude, with a net decrease of 3,06,34,713.
5. Opening and Closing Cash and Cash Equivalents:
- 2018: The opening balance of cash and cash equivalents in 2018 was 71,69,47,44, which decreased to 16,96,44,19 by the end of the year.
- 2019: In 2019, the opening balance of cash and cash equivalents was 47,59,91,32, which decreased further to 16,96,44,19 by the end of the year.
