| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Gracious Vanijya Limited |
|
Particulars |
2023 |
2022 |
|
ASSETS |
|
|
|
(1) Non-Current Assets |
|
|
|
(a) Property, Plant and Equipment |
14,826 |
1 8,102 |
|
(b) Financial Assets |
|
|
|
(i) Loans |
3,45,15,464 |
3 ,47,88,420 |
|
(2) Current Assets |
|
|
|
(a) Financial Assets |
|
|
|
(i) Cash and Cash Equivalents |
10,252 |
75,870 |
|
(ii) Bank Balances |
1,93,266 |
1,54,268 |
|
(b) Other Current Assets |
2,27,465 |
1 ,21,825 |
|
TOTAL ASSETS |
3,49,61,273 |
3,51,58,485 |
|
EQUITY AND LIABILITIES |
|
|
|
EQUITY |
|
|
|
(a) Equity Share Capital |
2,28,42,000 |
2 ,28,42,000 |
|
(b) Other Equity |
84,83,594 |
83,71,025 |
|
LIABILITIES |
|
|
|
(1) Non-Current Liabilities |
|
|
|
(a) Deferred Tax Liabilities (net) |
590 |
7 55 |
|
(2) Current Liabilities |
|
|
|
(a) Financial Liabilities |
|
|
|
(i) Trade Payables |
11,50,000 |
11,50,000 |
|
(b) Provisions |
24,45,600 |
27,62,010 |
|
(c) Current tax liabilities (Net) |
39,492 |
32,695 |
|
TOTAL EQUITY & LIABILITIES |
3,49,61,273 |
3 ,51,58,485 |
|
Particulars |
2023 |
2022 |
|
Revenue from Operations |
|
|
|
Other Income |
24,64,023 |
24,16,745 |
|
TOTAL INCOME |
24,64,023 |
24,16,745 |
|
EXPENSES |
|
|
|
Employee Benefits Expense |
15,08,000 |
12,42,000 |
|
Other Expenses |
8,04,130 |
10,48,993.81 |
|
TOTAL EXPENSES |
23,12,130 |
22,90,993.81 |
|
Profit before tax |
1,51,893 |
1,25,751.19 |
|
Tax Expense: |
|
|
|
(1) Current Tax |
39,492 |
32,695.05 |
|
(2) Deferred Tax |
165 |
-278 |
|
Profit for the year |
1,12,569 |
93,334.14 |
|
Total Comprehensive Income for the year |
1,12,569 |
93,334.14 |
|
Particulars |
2023 |
2022 |
|
A.CASH FLOW FROM OPERATING ACTIVITIES |
|
|
|
Profit before Tax |
1,51,893 |
1,25,751 |
|
Add : Depreciation and amortisation expenses |
3,276 |
4,001 |
|
Appropriations |
|
-1,45,619 |
|
Bad debts / Misc Exp Written off |
|
1,10,012 |
|
Finance Cost |
3,276 |
-31,606 |
|
Less: Interest Income |
-24,64,023 |
|
|
Operating Profit before Working Capital changes |
-23,08,854 |
94,145 |
|
Less: Increase/(Decrease) in Loans & advances, other financial and non Financial Assets |
1,67,316 |
-7,78,972 |
|
(Increase)/Decrease in Trade Payables, other financial and non-financial liabilities and provisions |
- 3,09,613 |
1,52,826 |
|
Cash generated from Operations |
-24,51,151 |
-5,32,001 |
|
Less: Direct Taxes paid (Net) |
39,492 |
|
|
Net cash flow from Operating activities |
-24,90,643 |
-5,32,001 |
|
B. CASH FLOW FROM INVESTING ACTIVITIES |
|
|
|
Interest received |
24,64,023 |
|
|
Net Cash flow from Investing activities |
24,64,023 |
|
|
Cash and Cash equivalents (A+B) |
-26,620 |
-5,32,001 |
|
Cash and Cash equivalents as at 1st April |
2,30,137 |
7,62,138 |
|
Cash and Cash equivalents as at 31st March |
2,03,517 |
2,30,137 |
Certainly, here is a summary of the Cash Flow Statement for the years 2023 and 2022:
A. CASH FLOW FROM OPERATING ACTIVITIES:
For the Year 2023:
Profit before Tax: Rs 1,51,893
Add Depreciation and Amortization Expenses: Rs 3,276
Appropriations: -Rs 1,45,619
Finance Cost: Rs 3,276
Interest Income: -Rs 24,64,023
Operating Profit before Working Capital Changes: -Rs 23,08,854
Increase/(Decrease) in Loans & Advances, Other Financial and Non-Financial Assets: Rs 1,67,316
(Increase)/Decrease in Trade Payables, Other Financial and Non-Financial Liabilities and Provisions: -Rs 3,09,613
Cash Generated from Operations: -Rs 24,51,151
Less: Direct Taxes Paid (Net): Rs 39,492
Net Cash Flow from Operating Activities: -Rs 24,90,643
For the Year 2022:
Profit before Tax: Rs 1,25,751
Add Depreciation and Amortization Expenses: Rs 4,001
Appropriations: -Rs 1,45,619
Bad Debts / Miscellaneous Expenses Written Off: Rs 1,10,012
Finance Cost: Rs 31,606
Interest Income: -Rs 24,64,023
Operating Profit before Working Capital Changes: Rs 94,145
Increase/(Decrease) in Loans & Advances, Other Financial and Non-Financial Assets: -Rs 7,78,972
(Increase)/Decrease in Trade Payables, Other Financial and Non-Financial Liabilities and Provisions: Rs 1,52,826
Cash Generated from Operations: -Rs 5,32,001
Less: Direct Taxes Paid (Net): Rs 39,492
Net Cash Flow from Operating Activities: -Rs 5,32,001
B. CASH FLOW FROM INVESTING ACTIVITIES:
For the Year 2023:
Interest Received: Rs 24,64,023
Net Cash Flow from Investing Activities: Rs 24,64,023
For the Year 2022:
Interest Received: Rs 24,64,023
Net Cash Flow from Investing Activities: Rs 24,64,023
C. CASH AND CASH EQUIVALENTS:
For the Year 2023:
Cash and Cash Equivalents (A+B): Rs 26,620
Cash and Cash Equivalents as at 1st April: Rs 2,30,137
Cash and Cash Equivalents as at 31st March: Rs 2,03,517
For the Year 2022:
Cash and Cash Equivalents (A+B): Rs 5,32,001
Cash and Cash Equivalents as at 1st April: Rs 7,62,138
Cash and Cash Equivalents as at 31st March: Rs 2,30,137
These statements show the cash flows from operating activities and investing activities, as well as the change in cash and cash equivalents from the beginning of the year to the end of the year for both 2023 and 2022.
|
Particulars |
2023 |
2022 |
|
Current Ratio |
0.12 |
0.09 |
|
Return on Equity Ratio |
0.004 |
0.003 |
Here is a summary of the financial and operational metrics for Gracious Vanijay Limited for the years 2023 and 2022:
2023:
Current Ratio: 0.12
Return on Equity Ratio: 0.004
2022:
Current Ratio: 0.09
Return on Equity Ratio: 0.003
These metrics provide insight into the company 's financial health and performance for both years. The current ratio, which measures a company 's ability to cover its short-term liabilities with its short-term assets, improved from 0.09 in 2022 to 0.12 in 2023. This indicates that the company may have a stronger ability to meet its short-term financial obligations in 2023.
The return on equity ratio, which reflects the profitability of a company in relation to its shareholders ' equity, also showed a slight improvement, increasing from 0.003 in 2022 to 0.004 in 2023. This suggests that the company generated a slightly higher return for its shareholders in 2023 compared to the previous year.
