| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Greenearth Resources And Projects Limited |
|
Particulars |
2022 |
2021 |
|
Balance sheet [Abstract] |
|
|
|
Assets [Abstract] |
|
|
|
Non-current assets [Abstract] |
|
|
|
Property, plant and equipment |
20,23,64,899 |
21,70,11,938 |
|
Other intangible assets |
0 |
0 |
|
Non-current financial assets [Abstract] |
|
|
|
Non-current investments |
0 |
0 |
|
Loans, non-current |
0 |
0 |
|
Total non-current financial assets |
0 |
0 |
|
Total non-current assets |
20,23,64,899 |
21,70,11,938 |
|
Current assets [Abstract] |
|
|
|
Inventories |
0 |
0 |
|
Current financial assets [Abstract] |
|
|
|
Current investments |
0 |
0 |
|
Trade receivables, current |
0 |
32,34,000 |
|
Cash and cash equivalents |
55,20,452 |
55,47,952 |
|
Loans, current |
2,00,36,254 |
2,00,24,919 |
|
Other current financial assets |
1,50,68,127 |
1,14,65,882 |
|
Total current financial assets |
4,06,24,833 |
4,02,72,753 |
|
Current tax assets |
3,57,55,961 |
3,57,55,961 |
|
Other current assets |
8,58,21,828 |
8,58,04,855 |
|
Total current assets |
16,22,02,622 |
16,18,33,569 |
|
Total assets |
36,45,67,521 |
37,88,45,507 |
|
Equity and liabilities [Abstract] |
|
|
|
Equity [Abstract] |
|
|
|
Equity attributable to owners of parent [Abstract] |
|
|
|
Equity share capital |
29,02,96,040 |
29,02,96,040 |
|
Other equity |
-3,21,72,22,827 |
-3,20,22,67,288 |
|
Total equity attributable to owners of parent |
-2,92,69,26,787 |
-2,91,19,71,248 |
|
Non controlling interest |
0 |
0 |
|
Total equity |
-2,92,69,26,787 |
-2,91,19,71,248 |
|
Liabilities [Abstract] |
|
|
|
Non-current liabilities [Abstract] |
|
|
|
Non-current financial liabilities [Abstract] |
|
|
|
Borrowings, non-current |
42,79,05,970 |
42,79,05,970 |
|
Total non-current financial liabilities |
42,79,05,970 |
42,79,05,970 |
|
Provisions, non-current |
0 |
0 |
|
Deferred tax liabilities (net) |
3,88,26,045 |
3,88,26,045 |
|
Total non-current liabilities |
46,67,32,015 |
46,67,32,015 |
|
Current liabilities [Abstract] |
|
|
|
Current financial liabilities [Abstract] |
|
|
|
Borrowings, current |
2,29,67,55,922 |
2,29,67,55,922 |
|
Trade payables, current |
29,25,07,457 |
29,18,29,904 |
|
Total current financial liabilities |
2,58,92,63,379 |
2,58,85,85,826 |
|
Other current liabilities |
14,98,69,912 |
14,98,69,912 |
|
Provisions, current |
0 |
0 |
|
Current tax liabilities |
8,56,29,002 |
8,56,29,002 |
|
Total current liabilities |
2,82,47,62,293 |
2,82,40,84,740 |
|
Total liabilities |
3,29,14,94,308 |
3,29,08,16,755 |
|
Total equity and liabilities |
36,45,67,521 |
37,88,45,507 |
|
Particulars |
2022 |
2021 |
|
REVENUE |
|
|
|
Statement of profit and loss [Abstract] |
|
|
|
Income [Abstract] |
|
|
|
Revenue from operations |
6,00,000 |
6,00,000 |
|
Other income |
66,308 |
66,308 |
|
Total income |
6,66,308 |
6,66,308 |
|
Expenses [Abstract] |
|
|
|
Cost of materials consumed |
0 |
0 |
|
Changes in inventories of finished goods, work-in-progress and stock-in-trade |
0 |
0 |
|
Employee benefit expense |
0 |
0 |
|
Finance costs |
0 |
0 |
|
Depreciation, depletion and amortisation expense |
1,46,47,039 |
2,02,20,604 |
|
Other expenses |
9,74,808 |
15,46,75,002 |
|
Total expenses |
1,56,21,847 |
17,48,95,606 |
|
Profit before exceptional items and tax |
-1,49,55,539 |
-17,42,29,298 |
|
Total profit before tax |
-1,49,55,539 |
-17,42,29,298 |
|
Tax expense [Abstract] |
|
|
|
Current tax |
0 |
0 |
|
Total tax expense |
0 |
0 |
|
Total profit (loss) for period from continuing operations |
-1,49,55,539 |
-17,42,29,298 |
|
Tax expense of discontinued operations |
0 |
0 |
|
Total profit (loss) from discontinued operations after tax |
0 |
0 |
|
Total profit (loss) for period |
-1,49,55,539 |
-17,42,29,298 |
|
Comprehensive income OCI components presented net of tax [Abstract] |
|
|
|
Whether company has other comprehensive income OCI components presented net of tax |
No |
No |
|
Other comprehensive income net of tax [Abstract] |
|
|
|
Other comprehensive income that will not be reclassified to profit or loss, net of tax, others |
0 |
0 |
|
Total other comprehensive income that will not be reclassified to profit or loss, net of tax |
0 |
0 |
|
Components of other comprehensive income that will be reclassified to profit or loss, net of tax [Abstract] |
|
|
|
Exchange differences on translation net of tax [Abstract] |
|
|
|
Total other comprehensive income, net of tax, exchange differences on translation |
0 |
0 |
|
Debt instrument through other comprehensive income Net of tax [Abstract] |
|
|
|
Other comprehensive income, net of tax, Debt instrument through other comprehensive income |
0 |
0 |
|
Cash flow hedges net of tax [Abstract] |
|
|
|
Total other comprehensive income, net of tax, cash flow hedges |
0 |
0 |
|
Hedges of net investment in foreign operations net of tax [Abstract] |
|
|
|
Total other comprehensive income, net of tax, hedges of net investments in foreign operations |
0 |
0 |
|
Change in value of time value of options net of tax [Abstract] |
|
|
|
Total other comprehensive income, net of tax, change in value of time value of options |
0 |
0 |
|
Change in value of forward elements of forward contracts net of tax [Abstract] |
|
|
|
Total other comprehensive income, net of tax, change in value of forward elements of forward contracts |
0 |
0 |
|
Change in value of foreign currency basis spreads net of tax [Abstract] |
|
|
|
Total other comprehensive income, net of tax, change in value of foreign currency basis spreads |
0 |
0 |
|
Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [Abstract] |
|
|
|
Total other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss |
|
|
|
0 |
0 |
|
|
Financial assets measured at fair value through other comprehensive income net of tax [Abstract] |
|
|
|
Total other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income |
|
|
|
0 |
0 |
|
|
Other comprehensive income that will be reclassified to profit or loss, net of tax, others |
0 |
0 |
|
Total other comprehensive income that will be reclassified to profit or loss, net of tax |
0 |
0 |
|
Total other comprehensive income |
0 |
0 |
|
Total comprehensive income |
-1,49,55,539 |
-17,42,29,298 |
|
Comprehensive income OCI components presented before tax [Abstract] |
|
|
|
Whether company has comprehensive income OCI components presented before tax |
No |
No |
|
Other comprehensive income before tax [Abstract] |
|
|
|
Total other comprehensive income |
0 |
0 |
|
Total comprehensive income |
-1,49,55,539 |
-17,42,29,298 |
|
Earnings per share explanatory [TextBlock] |
|
|
|
Earnings per share [Abstract] |
|
|
|
Earnings per share [Line items] |
|
|
|
Basic earnings per share [Abstract] |
|
|
|
Basic earnings (loss) per share from continuing operations |
[INR/shares] -0.05 |
[INR/shares] -0.6 |
|
Total basic earnings (loss) per share |
[INR/shares] -0.05 |
[INR/shares] -0.6 |
|
Diluted earnings per share [Abstract] |
|
|
|
Diluted earnings (loss) per share from continuing operations |
[INR/shares] -0.05 |
[INR/shares] -0.6 |
|
Total diluted earnings (loss) per share |
[INR/shares] -0.05 |
[INR/shares] -0.6 |
|
Particulars |
2022 |
2021 |
|
Statement of cash flows [Abstract] |
|
|
|
Whether cash flow statement is applicable on company |
Yes |
Yes |
|
Cash flows from used in operating activities [Abstract] |
|
|
|
Profit before tax |
-1,49,55,539 |
-17,42,29,298 |
|
Adjustments for reconcile profit (loss) [Abstract] |
|
|
|
Adjustments for decrease (increase) in inventories |
0 |
9,33,124 |
|
Adjustments for decrease (increase) in trade receivables, current |
32,34,000 |
8,06,50,639 |
|
Adjustments for decrease (increase) in other current assets |
-36,30,553 |
7,76,232 |
|
Adjustments for other financial assets, non-current |
66,308 |
66,308 |
|
Adjustments for increase (decrease) in other current liabilities |
6,77,553 |
0 |
|
Adjustments for depreciation and amortisation expense |
1,46,47,039 |
2,02,20,604 |
|
Total adjustments for reconcile profit (loss) |
1,49,94,347 |
10,26,46,907 |
|
Net cash flows from (used in) operations |
38,808 |
-7,15,82,391 |
|
Other inflows (outflows) of cash |
0 |
7,16,21,199 |
|
Net cash flows from (used in) operating activities |
38,808 |
38,808 |
|
Cash flows from used in investing activities [Abstract] |
|
|
|
Interest received |
-66,308 |
-66,308 |
|
Net cash flows from (used in) investing activities |
-66,308 |
-66,308 |
|
Cash flows from used in financing activities [Abstract] |
|
|
|
Net cash flows from (used in) financing activities |
0 |
0 |
|
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes |
-27,500 |
-27,500 |
|
Net increase (decrease) in cash and cash equivalents |
-27,500 |
-27,500 |
|
Cash and cash equivalents cash flow statement at end of period |
55,20,452 |
55,47,952 |
Here is a summary of the Cash Flow Statement for the years 2022 and 2021:
1. Applicability of Cash Flow Statement:
The statement of cash flows is applicable to the company in both 2022 and 2021.
2. Cash Flows from Operating Activities:
Profit before Tax:
In 2022, the company reported a profit before tax of -1,49,55,539, a significant decrease from the previous year's -17,42,29,298.
Adjustments for Reconcile Profit (Loss):
Adjustments include factors such as changes in inventories, trade receivables, other current assets, other financial assets, other current liabilities, and depreciation and amortization expense.
Notable adjustments include a decrease in trade receivables (32,34,000) and an increase in other current liabilities (6,77,553).
The total adjustments for reconciling profit or loss amount to 1,49,94,347 in 2022, compared to 10,26,46,907 in 2021.
Net Cash Flows from (Used in) Operations:
The net cash flows from operating activities in 2022 improved to 38,808 compared to a significant negative value of -7,15,82,391 in 2021.
Other Inflows (Outflows) of Cash:
There were no other significant inflows or outflows of cash in both 2022 and 2021.
3. Cash Flows from Investing Activities:
Interest Received:
The company received interest of -66,308 in both 2022 and 2021.
Net Cash Flows from (Used in) Investing Activities:
The net cash flows from investing activities amounted to -66,308 in both years, reflecting the interest received.
4. Cash Flows from Financing Activities:
There were no net cash flows from financing activities in both 2022 and 2021.
5. Net Increase (Decrease) in Cash and Cash Equivalents:
The net increase (decrease) in cash and cash equivalents before the effect of exchange rate changes was -27,500 in both 2022 and 2021.
The net increase (decrease) in cash and cash equivalents remained consistent at -27,500 in both years.
6. Cash and Cash Equivalents at the End of the Period:
The cash and cash equivalents at the end of the period were 55,20,452 in 2022, slightly lower than 55,47,952 in 2021.
|
Ratio |
2022 |
|
EBITDA |
99.76% |
|
Networth |
-0.51% |
|
Debt/Equity Ratio |
-0.93 |
|
Return on Equity |
NA |
|
Total Assets |
-3.77% |
|
Fixed Assets |
-6.75% |
|
Current Assets |
0.23% |
|
Current Liabilities |
0.02% |
|
Trade Receivables |
-100% |
|
Trade Payables |
0.23% |
|
Current Ratio |
0.06 |
Summary of Financial Ratios for the year 2022:
1. EBITDA Margin (Earnings Before Interest, Taxes, Depreciation, and Amortization):
The EBITDA margin of 99.76% signifies a high proportion of operating earnings relative to revenue. This suggests strong operational efficiency and profitability.
2. Net Worth Margin:
The net worth margin of -0.51% indicates a negative value, suggesting that the company's liabilities may exceed its assets. This could signal financial distress or challenges in maintaining a positive net worth.
3. Debt/Equity Ratio:
The Debt/Equity Ratio at -0.93 is an unusual figure. A negative ratio could imply an inverse relationship between debt and equity, potentially indicating a higher equity position than debt. However, further context is needed to accurately interpret this result.
4. Return on Equity (ROE):
The Return on Equity is marked as NA, indicating insufficient data to calculate this ratio. ROE is a crucial measure of a company's profitability relative to shareholder equity, and the absence of this figure warrants further investigation.
5. Total Assets Turnover:
The Total Assets Turnover at -3.77% suggests that the company may be facing challenges in efficiently utilizing its assets to generate revenue. This could indicate potential inefficiencies in asset management.
6. Fixed Assets Turnover:
With a Fixed Assets Turnover of -6.75%, the company may be experiencing difficulties in effectively using its fixed assets to generate revenue. This could signify underutilization or depreciation concerns.
7. Current Assets Turnover:
The Current Assets Turnover of 0.23% indicates a moderate efficiency in using current assets to generate revenue. While not alarming, further analysis is needed to assess the company's overall liquidity and efficiency.
8. Current Liabilities Turnover:
The Current Liabilities Turnover of 0.02% suggests a relatively low efficiency in using current liabilities to generate revenue. This could imply that the company is not effectively leveraging short-term liabilities for operational activities.
9. Trade Receivables Turnover:
A Trade Receivables Turnover of -100% is an unusual figure, possibly indicating a negative value for trade receivables or a data reporting anomaly. Further investigation is necessary to understand and rectify this anomaly.
10. Trade Payables Turnover:
The Trade Payables Turnover of 0.23% suggests a moderate efficiency in managing trade payables, indicating that the company is effectively utilizing these liabilities for operational purposes.
11. Current Ratio:
The Current Ratio of 0.06 raises concerns about liquidity. A ratio below 1 implies that current assets may not be sufficient to cover current liabilities, potentially indicating a short-term liquidity challenge.
