| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Haileyburia Tea Estates Limited |
|
PARTICULARS |
2022 |
2021 |
|
ASSETS |
|
|
|
Non-current Assets |
|
|
|
Property, Plant and Equipment |
9,50,185.56 |
9,52,807.46 |
|
Capital Work in Progress |
- |
1,413.86 |
|
Investment Property |
- |
- |
|
Goodwill |
- |
- |
|
Other Intangible Assets |
- |
- |
|
Intangible Assets under Development |
- |
- |
|
Biological Asset other than Bearer Plants |
- |
- |
|
Financial Assets |
|
|
|
Investments |
6.89 |
6.89 |
|
Trade Receivable |
- |
- |
|
Loans |
- |
- |
|
Others |
2,044.48 |
1,998.90 |
|
Deferred Tax Assets ( Net) |
- |
- |
|
Other Non Current Assets |
990.18 |
588.19 |
|
Total Non Current Assets |
9,53,227.10 |
9,56,815.30 |
|
Current Assets |
|
|
|
Inventories |
43,372.90 |
44,805.05 |
|
Financial Assets |
|
|
|
Investments |
- |
- |
|
Trade Receivable |
17,815.98 |
18,755.19 |
|
Cash and Cash Equivalents |
153.06 |
813.56 |
|
Bank Balance other than above |
- |
- |
|
Loans |
- |
- |
|
Others |
3,034.45 |
2,735.18 |
|
Current Tax Assets (Net) |
- |
|
|
Other Current Assets |
1,962.37 |
4,246.54 |
|
Total Current Assets |
66,338.76 |
71,355.53 |
|
Total Assets |
10,19,565.87 |
10,28,170.82 |
|
EQUITY AND LIABILITIES |
|
|
|
Equity |
|
|
|
Equity Share Capital |
15,750.00 |
15,750.00 |
|
Other Equity |
7,22,982.05 |
7,60,857.19 |
|
Total Equity |
7,38,732.05 |
7,76,607.19 |
|
Liabilities |
|
|
|
Non-Current liabilities |
|
|
|
Financial Liabilities |
|
|
|
Borrowings |
16,131.20 |
15,044.41 |
|
Lease Liabilities |
- |
- |
|
Trade Payables |
- |
- |
|
Total outstanding dues of micro enterprises and small enterprises and |
- |
- |
|
Total outstanding dues of creditors other than micro enterprises and small enterprises. |
- |
- |
|
Other Financial Liabilities |
- |
7.15 |
|
Provisions |
20,789.62 |
21,337.52 |
|
Deferred Tax Liability( Net) |
- |
- |
|
Other Non Current Liabilities |
- |
- |
|
Total Non Current Liability |
36,920.82 |
36,389.08 |
|
Current Liabilities |
|
|
|
Financial Liabilities. |
|
|
|
Borrowings |
1,18,709.51 |
1,08,350.28 |
|
Lease Liabilities |
- |
- |
|
Trade Payables |
|
|
|
Total outstanding dues of micro enterprises and small enterprises and |
1,231.06 |
1,286.48 |
|
Total outstanding dues of creditors other than micro enterprises and small enterprises. |
13,908.00 |
9,960.26 |
|
Other Financial liabilities |
1,489.19 |
1,350.15 |
|
Other Current Liabilities |
93,231.15 |
70,980.47 |
|
Provisions |
15,344.10 |
23,246.91 |
|
Current Tax Liabilities (Net) |
|
|
|
Total Current Liability |
2,43,913.01 |
2,15,174.55 |
|
Total Equity & Liabilities |
2,80,833.83 |
2,51,563.63 |
|
Total Equity and Liabilities |
10,19,565.87 |
10,28,170.82 |
|
PARTICULARS |
2022 |
2021 |
|
INCOME: |
|
|
|
Revenue from operations |
2,37,965.05 |
2,31,066.01 |
|
Other Income |
2,991.85 |
5,368.63 |
|
Total Income |
2,40,956.90 |
2,36,434.64 |
|
EXPENSES: |
|
|
|
Cost of materials consumed |
20,012.35 |
23,565.29 |
|
Purchase of Stock-in-Trade |
24,993.05 |
28,714.26 |
|
Changes in inventories of finished goods, stock -in-trade and work in progress |
1,397.61 |
-14,985.79 |
|
Employee benefits expense |
1,57,547.61 |
1,50,447.01 |
|
Finance costs |
18,349.89 |
11,855.77 |
|
Depreciation and amortisation expense |
3,431.77 |
4,541.69 |
|
Other expenses |
65,833.54 |
61,122.39 |
|
Total Expenses |
2,91,565.82 |
2,65,260.62 |
|
Profit/(Loss) before Exceptional items and tax |
-50,608.92 |
-28,825.98 |
|
Exceptional Items |
- |
21,616.83 |
|
Profit / (Loss) before tax |
-50,608.92 |
-7,209.15 |
|
Tax expense: |
|
|
|
Current tax |
- |
- |
|
Deferred tax |
- |
- |
|
Profit/(Loss) for the period from continuing operations |
-50,608.92 |
-7,209.15 |
|
Profit/ (Loss) from discontinued operations |
Nil |
Nil |
|
Tax expense of discontinued operations |
Nil |
Nil |
|
Profit/ (Loss) from discontinued operations ( after tax) |
Nil |
Nil |
|
Profit/ (Loss) for the period |
-50,608.92 |
-7,209.15 |
|
Other Comprehensive Income |
- |
- |
|
Items that will not be reclassified to Profit or Loss |
- |
- |
|
Income tax relating to items that will not be reclassified to Profit or Loss |
12,733.78 |
1,112.44 |
|
Items that will be reclassified to Profit or Loss |
- |
- |
|
Income tax relating to items that will be reclassified to Profit or Loss |
- |
- |
|
Total Comprehensive Income for the period (Comprising Profit(Loss) and other Comprehensive Income for the period |
-37,875.14 |
-6,096.71 |
|
Earnings per equity share: |
|
|
|
Nominal value of share Rs.10/- |
|
|
|
Basic |
-32.13 |
-4.58 |
|
Diluted |
-32.13 |
-4.58 |
|
PARTICULARS |
2022 |
2021 |
|
CASH FLOW FROM OPERATING ACTIVITIES |
|
|
|
Net Profit after tax |
-37,875.14 |
-6,096.71 |
|
Adjustments for Depreciation |
3,431.77 |
4,541.68 |
|
Interest paid |
18,349.89 |
11,855.76 |
|
Miscellaneous income |
-2,196.14 |
-150.83 |
|
Dividend & Other Income |
-57 |
16.17 |
|
OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES |
-18,346.62 |
10,166.08 |
|
Adjustments for Trade & Other receivables |
2,476.56 |
-9,687.31 |
|
Inventories |
1,432.15 |
-14,065.88 |
|
Trade Payable |
17,824.18 |
3,113.28 |
|
CASH GENERATED FROM OPERATIONS |
3,386.28 |
-10,473.84 |
|
NET CASH FROM OPERATING ACTIVITIES |
3,386.28 |
-10,473.84 |
|
CASH FLOW FROM INVESTING ACTIVITIES |
|
|
|
Purchase of Fixed Assets |
-4,613.88 |
-1,269.70 |
|
Sale of Fixed Assets / Adjustment |
5,217.86 |
- |
|
Increase/Decrease in Investments |
|
|
|
(Capital) Subsidy on Factory Building/Machinery |
- |
- |
|
Miscellaneous income |
2,196.14 |
150.83 |
|
Rental Income |
57 |
-16.17 |
|
Profit on sale of Assets |
- |
- |
|
NET CASH USED IN INVESTING ACTIVITIES |
2,857.12 |
-1,135.04 |
|
CASH FLOW FROM FINANCING ACTIVITIES |
|
|
|
Proceeds from borrowings |
11,446.02 |
20,989.25 |
|
Interest paid |
-18,349.89 |
-11,855.76 |
|
NET CASH USED/GENERATED FROM FINANCING ACTIVITIES |
-6,903.87 |
9,133.49 |
|
NET (DECREASE) /INCREASE IN CASH & CASH EQUIVALENTS |
-660.48 |
-2,475.39 |
|
Cash & Cash equivalents at beginning of year |
813.56 |
3,288.95 |
|
Cash & Cash equivalents at close of year |
153.08 |
813.56 |
CASH FLOW FROM OPERATING ACTIVITIES:
Net Profit after tax significantly decreased from -6,096.71 rupees in 2021 to -37,875.14 rupees in 2022.
Adjustments for Depreciation increased slightly from 4,541.68 rupees in 2021 to 3,431.77 rupees in 2022.
Interest paid rose from 11,855.76 rupees in 2021 to 18,349.89 rupees in 2022.
Miscellaneous income decreased from -150.83 rupees in 2021 to -2,196.14 rupees in 2022.
Operating Profit Before Working Capital Changes declined significantly from 10,166.08 rupees in 2021 to -18,346.62 rupees in 2022.
Adjustments for Trade & Other Receivables, Inventories, and Trade Payables influenced the operating cash flow.
CASH FLOW FROM INVESTING ACTIVITIES:
Purchase of Fixed Assets increased from -1,269.70 rupees in 2021 to -4,613.88 rupees in 2022.
Sale of Fixed Assets and Adjustments resulted in a positive cash flow of 5,217.86 rupees in 2022.
Miscellaneous income and Rental Income contributed to positive cash flows, totaling 2,253.14 rupees in 2022.
Net Cash Used in Investing Activities improved from -1,135.04 rupees in 2021 to 2,857.12 rupees in 2022.
CASH FLOW FROM FINANCING ACTIVITIES:
Proceeds from Borrowings decreased from 20,989.25 rupees in 2021 to 11,446.02 rupees in 2022.
Interest paid increased from -11,855.76 rupees in 2021 to -18,349.89 rupees in 2022.
Net Cash Used/Generated from Financing Activities shifted from a positive 9,133.49 rupees in 2021 to a negative 6,903.87 rupees in 2022.
NET (DECREASE) / INCREASE IN CASH & CASH EQUIVALENTS:
The company experienced a decrease in cash and cash equivalents by -2,475.39 rupees in 2021 and -660.48 rupees in 2022.
Cash & Cash equivalents at the beginning of the year were 3,288.95 rupees in 2021 and 813.56 rupees in 2022.
Cash & Cash equivalents at the close of the year decreased from 813.56 rupees in 2021 to 153.08 rupees in 2022.
|
Particulars |
2022 |
|
EBITDA |
-111.44 % |
|
Net worth |
-4.88 % |
|
Debt/Equity Ratio |
0.18 |
|
Return on Equity |
-0.0685 |
|
Total Assets |
-0.84 % |
|
Fixed Assets |
-0.42 % |
|
Current Assets |
-7.03 % |
|
Current Liabilities |
13.36 % |
|
Trade Receivables |
-5.01 % |
|
Trade Payables |
34.61 % |
|
Current Ratio |
0.27 |
The provided financial particulars for the year 2022 offer insights into various aspects of the company 's financial health and performance:
1. EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization):
EBITDA is reported at -111.44%, indicating that the company 's operational earnings are negative. This may suggest challenges in generating positive operational profits before considering other financial factors.
2. Net-worth:
The Net-worth is reported at -4.88%, implying that the company 's total assets are less than its total liabilities. This negative net worth raises concerns about the company 's financial stability and ability to cover its obligations.
3. Debt/Equity Ratio:
The Debt/Equity Ratio is 0.18, indicating that the company relies more on equity financing rather than debt. A lower debt/equity ratio is generally considered favorable as it suggests lower financial risk.
4. Return on Equity (ROE):
The Return on Equity is reported at -0.0685, indicating a negative return. This suggests that the company is not generating positive returns for its shareholders, which may be a result of the negative net worth.
5. Total Assets:
Total Assets are reported at -0.84%, implying a decrease in the company 's total assets. This could be a concerning trend, as a decrease in assets may impact the company 's ability to generate income.
6. Fixed Assets:
Fixed Assets are reported at -0.42%, suggesting a decrease in the company 's fixed assets. A reduction in fixed assets may impact the company 's production capacity or operational efficiency.
7. Current Assets:
Current Assets are reported at -7.03%, indicating a decrease in the company 's short-term assets. A decline in current assets may affect the company 's liquidity and ability to cover short-term obligations.
8. Current Liabilities:
Current Liabilities are reported at 13.36%, suggesting an increase in short-term obligations. This may put pressure on the company 's working capital and liquidity.
9. Trade Receivables:
Trade Receivables are reported at -5.01%, indicating a decrease. This may reflect changes in the company 's credit policies or customer payment behavior.
10. Trade Payables:
Trade Payables are reported at 34.61%, suggesting an increase. This could be a strategy to manage cash flow by extending payment terms with suppliers.
11. Current Ratio:
The Current Ratio is reported at 0.27, which is relatively low. This may indicate potential difficulties in meeting short-term obligations with current assets.
