| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Fino PayTech Limited |
|
Particulars |
As at 31 March 2023 |
As at 31 March 2022 |
|
Assets |
|
|
|
Non-current Assets |
|
|
|
Property, Plant and Equipment |
124.67 |
87.86 |
|
Right-of-Use Assets |
30.19 |
34.72 |
|
Capital Work-in-Progress |
5.48 |
0.46 |
|
Goodwill |
- |
- |
|
Other Intangible Assets |
20.43 |
8.97 |
|
Financial Assets |
|
|
|
Investments |
54.89 |
43.30 |
|
Loans |
0.00 |
0.05 |
|
Others |
88.20 |
56.57 |
|
Deferred Tax Assets (Net) |
5.86 |
17.68 |
|
Advance Tax Assets (Net) |
14.92 |
18.05 |
|
Other Non-current Assets |
6.18 |
4.16 |
|
Total Non-current Assets |
350.82 |
271.82 |
|
Current Assets |
|
|
|
Inventories |
41.86 |
13.26 |
|
Financial Assets |
|
|
|
Investments |
1,090.89 |
590.73 |
|
Trade Receivables |
72.37 |
70.03 |
|
Cash and Cash Equivalents |
399.32 |
1,057.47 |
|
Bank Balances (Excluding Cash Equivalents) |
455.41 |
444.05 |
|
Loans |
1.03 |
6.31 |
|
Others |
63.33 |
60.32 |
|
Other Current Assets |
145.08 |
40.18 |
|
Total Current Assets |
2,269.29 |
2,282.35 |
|
Total Assets |
2,620.11 |
2,554.17 |
|
Equity and Liabilities |
|
|
|
Equity |
|
|
|
Equity Share Capital |
104.40 |
109.17 |
|
Instruments Entirely in Nature of Equity |
22.79 |
23.83 |
|
Other Equity |
373.11 |
1,005.54 |
|
Equity Attributable to Equity Holders of the Company |
500.30 |
1,138.54 |
|
Non-controlling Interests |
137.18 |
119.53 |
|
Total Equity |
637.48 |
1,258.07 |
|
Liabilities |
|
|
|
Non-current Liabilities |
|
|
|
Financial Liabilities |
|
|
|
Borrowings |
19.93 |
19.91 |
|
Lease Liabilities |
27.63 |
32.54 |
|
Provisions |
10.72 |
1.92 |
|
Other Non-current Liabilities |
0.03 |
0.06 |
|
Total Non-current Liabilities |
58.31 |
54.43 |
|
Current Liabilities |
|
|
|
Financial Liabilities |
|
|
|
Borrowings |
434.80 |
270.80 |
|
Trade Payables |
|
|
|
Due to Micro and Small Enterprises |
- |
0.03 |
|
Due to Other than Micro and Small Enterprises |
22.94 |
43.27 |
|
Lease Liabilities |
7.69 |
6.36 |
|
Other Financial Liabilities |
1,415.40 |
861.17 |
|
Other Current Liabilities |
24.08 |
30.59 |
|
Short-term Provisions |
17.22 |
27.27 |
|
Current Tax Liabilities |
2.19 |
2.18 |
|
Total Current Liabilities |
1,924.32 |
1,241.67 |
|
Total Liabilities |
1,982.63 |
1,296.10 |
|
Total Equity and Liabilities |
2,620.11 |
2,554.17 |
|
PARTICULARS |
2023 |
2022 |
|
I. Revenue from Operations |
1,149.43 |
1,000.82 |
|
II. Other Income |
141.87 |
49.81 |
|
III. Total Income (I+II) |
1,291.30 |
1,050.63 |
|
IV Expenses |
|
|
|
Purchase of goods and services |
184.65 |
175.37 |
|
Changes in inventories of finished goods, work-in-progress, and stock-in-trade |
3.47 |
-7.05 |
|
Employee benefits expenses |
170.69 |
155.59 |
|
Finance costs |
54.15 |
30.10 |
|
Depreciation and amortization expenses |
50.44 |
43.75 |
|
Other expenses |
765.60 |
704.72 |
|
Total Expenses (IV) |
1,229.00 |
1,102.47 |
|
V. Profit before Exceptional items and tax |
62.30 |
-51.84 |
|
VI. Exceptional Items |
- |
- |
|
VII. Profit before Tax (V-VI) |
62.30 |
-51.84 |
|
VIII. Tax Expense |
|
|
|
1) Current Tax |
0.37 |
1.31 |
|
2) Deferred Tax |
11.82 |
- |
|
IX. Profit for the Year (VII-VIII) |
50.11 |
-53.15 |
|
X. Other Comprehensive Income |
|
|
|
i) Items that will not be classified to profit or loss |
|
|
|
Re-measurement of the defined benefit plan |
-0.02 |
0.77 |
|
Fair value changes on Equity Instruments through other comprehensive income |
- |
- |
|
ii) Income Tax Relating to items that will not be reclassified to profit & loss |
- |
- |
|
iii) Items that will be reclassified to profit or loss |
|
|
|
Investments measured at FVOCI |
-1.34 |
0.21 |
|
Income tax related to items that will be reclassified to profit or loss |
|
|
|
Other comprehensive income for the year (net of tax) |
-1.36 |
0.98 |
|
XI. Total Comprehensive Income for the year (IX+X) |
48.75 |
-52.17 |
|
XII. Earnings per Equity share (Face Value Per Share) |
|
|
|
a) Basic (Rs.) |
2.61 |
-4.24 |
|
b) Diluted (Rs.) |
2.61 |
-4.24 |
|
Particulars |
31st March 2023 |
31 March 2022 |
|
Profit before tax from continuing operations |
|
|
|
Profit before tax |
62.30 |
-51.84 |
|
Adjustments to reconcile (loss) / profit before tax to net cash used in operating activities |
|
|
|
Depreciation |
50.44 |
43.75 |
|
Profit / Loss on sale of fixed assets |
-0.01 |
- |
|
ESOP expense |
8.11 |
4.60 |
|
ESOP Cancellation Expenses |
0.16 |
- |
|
ESOP Cancellation Compensation |
-28.55 |
- |
|
Interest income |
-107.61 |
-51.62 |
|
Interest & finance charges |
54.15 |
30.10 |
|
Provision (Write back) for doubtful debts and assets |
-33.13 |
- |
|
Provision for loan losses expenses |
-4.12 |
58.26 |
|
Impairment of goodwill |
|
7.17 |
|
Provision for doubtful debts and assets |
0.02 |
18.02 |
|
Operating profit before working capital changes |
1.77 |
58.43 |
|
(Increase) in inventories |
3.47 |
3.51 |
|
(Increase) / decrease in trade receivables |
-2.34 |
-41.93 |
|
(Increase) / decrease in other current assets |
-104.88 |
-22.43 |
|
Decrease in current financial assets - loans |
11.34 |
83.05 |
|
Decrease / (increase) in other current financial assets |
-3.03 |
17.44 |
|
(Increase) / decrease in non current financial assets - others |
-15.30 |
-55.55 |
|
Decrease in other non current assets |
-2.02 |
-0.06 |
|
Decrease in non-current financial assets - loans |
-0.01 |
14.26 |
|
(Decrease) / increase in trade payables |
-20.37 |
-11.59 |
|
Increase / (decrease) in other current liabilities |
-6.50 |
-1.03 |
|
(Decrease) / increase in other current financial liabilities |
554.60 |
259.82 |
|
(Decrease) in other non-current liabilities |
-0.04 |
-0.14 |
|
(Decrease) in provisions |
-0.35 |
1.09 |
|
Cash generated from / (used in) operations before adjustments for interest received and interest paid |
416.34 |
304.85 |
|
Interest paid |
-32.13 |
-11.68 |
|
Interest received |
0.11 |
8.70 |
|
Cash used in operations |
384.31 |
301.87 |
|
Income tax paid |
2.77 |
-84.48 |
|
Net cash (used) / generated from operating activities (A) |
387.09 |
217.39 |
|
B. Cash flows from investing activities |
|
|
|
Acquisition of property, plant and equipment |
-87.31 |
-66.80 |
|
Proceeds from sale of property, plant and equipment |
0.33 |
0.38 |
|
Acquisition of computer software |
-16.77 |
-4.71 |
|
Acquisition of investments |
-513.10 |
-127.69 |
|
Stake sale of subsidiary |
- |
1,131.91 |
|
Proceeds from fixed deposits |
-26.92 |
-305.92 |
|
Interest received |
104.99 |
44.06 |
|
Net Cash used in investing activities (B) |
-538.77 |
671.23 |
|
C. Cash flows from financing activities |
|
|
|
Proceeds from issue of equity shares |
0.23 |
83.91 |
|
Proceeds from subordinate debt |
0.02 |
0.02 |
|
Proceeds from long term borrowings |
-0.36 |
-32.56 |
|
Repayment of non current borrowings |
- |
-38.31 |
|
Proceeds of short term borrowings (net) |
164.00 |
27.70 |
|
Buy Back of equity shares |
-125.00 |
- |
|
Tax pertaining to buyback of equity shares |
-21.86 |
- |
|
Preference Dividend Paid |
-502.44 |
- |
|
Lease payments |
0.95 |
1.00 |
|
Interest & finance charges paid |
-22.02 |
-18.42 |
|
Net cash generated from financing activities (C) |
-506.48 |
23.34 |
|
Net increase / (decrease) in cash and cash equivalents (A + B + C) |
-658.16 |
|
|
Cash and cash equivalents at the beginning of the year |
1,057.48 |
148.50 |
|
Cash and cash equivalents at the end of the year |
399.32 |
148.50 |
|
Cash and cash equivalents |
|
|
|
Cash on hand and balances with banks |
399.31 |
1,057.48 |
|
Cash and cash equivalents |
399.32 |
148.50 |
|
Particulars |
31-Mar-23 |
31-Mar-22 |
|
Current Ratio (in times) |
5.2 |
22.01 |
|
Debt-Equity Ratio (in times) |
0 |
0 |
|
Debt Service Coverage Ratio (in times) |
-24.61 |
267.06 |
|
Return on Equity Ratio (in %) |
-13.00% |
44.00% |
|
Inventory Turnover Ratio (in times) |
83.56 |
0 |
|
Trade Receivables Turnover Ratio (in times) |
229% |
71% |
|
Trade Payable Turnover Ratio (in times) |
137% |
49% |
|
Net Capital Turnover Ratio (in times) |
24% |
3% |
|
Net Profit Ratio (in %) |
-436.00% |
2807.00% |
|
Return on Capital Employed Ratio (in %) |
-10.00% |
51.00% |
|
Particulars |
2023 |
2022 |
|
Dividend per Share |
37.71 |
37.71 |
|
Retained Earnings (In Rs. Crores) |
-429.49 |
123.09 |
Revenue Growth Rate :
In 2023, the company achieved a robust revenue growth rate of approximately 14.85%, showing significant improvement compared to the previous year when it was 4.89%. This indicates strong sales growth.
Profit Margin :
The profit margin in 2023 is 4.82%, a substantial improvement from the negative margin of -5.18% in 2022. This suggests that the company has moved from a loss-making position to profitability.
Earnings per Share :
Both basic and diluted EPS in 2023 are INR 2.61, demonstrating a positive turnaround from negative EPS of -INR 4.24 in 2022. Shareholders have witnessed improved earnings per share.
Operating Profit Margin :
The operating profit margin in 2023 is 4.82%, showing a remarkable recovery from the negative margin of -5.18% in 2022. This indicates better operational efficiency and profitability.
Total Comprehensive Income :
The total comprehensive income for 2023 is INR 48.75, a positive swing from the negative comprehensive income of -INR 52.17 in 2022. This signifies a substantial improvement in the overall financial performance.
