| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Haldia Petrochemicals Limited |
|
PARTICULARS |
2023 |
2022 |
|
ASSETS |
|
|
|
Non Current Assets |
|
|
|
(a) Property, Plant and Equipment |
75,802.70 |
77,370.01 |
|
(b) Capital Work-in-Progress |
1,983.83 |
6,773.30 |
|
(c) Right-of-Use Assets |
22,887.66 |
22,869.60 |
|
(d) Goodwill |
5,980.10 |
5,980.10 |
|
(e) Other Intangible Assets |
12,827.66 |
19,499.16 |
|
(f) Intangibles under development |
5.4 |
11.19 |
|
(g) Financial Assets |
|
|
|
(I) Investments |
55,846.46 |
49,514.99 |
|
(ii) Loans |
4,495.45 |
1.58 |
|
(iii) Other Financial Assets |
14,550.85 |
3,965.34 |
|
(h) Income Tax Assets (Net) |
435.32 |
1,755.63 |
|
(I) Deferred Tax Assets (net) |
1.15 |
— |
|
(j) Other Non-Current Assets |
15,157.77 |
11,337.60 |
|
Total Non-Current Assets (I) |
2,09,974.35 |
1,99,078.50 |
|
Current Assets |
|
|
|
(a) Inventories |
15,613.21 |
18,859.84 |
|
(b) Financial Assets |
|
|
|
(I) Investments |
15,647.11 |
25,397.54 |
|
(ii) Trade Receivables |
3,723.42 |
3,331.56 |
|
(iii) Cash and Cash Equivalents |
844.54 |
3,863.96 |
|
(iv) Bank balances other than (iii) above |
2,698.54 |
1,245.22 |
|
(v) Loans |
5,374.93 |
8,025.39 |
|
(vi) Other Financial Assets |
585.75 |
341.17 |
|
(c) Other Current Assets |
6,554.61 |
5,537.09 |
|
Total Non-Current Assets (II) |
51,042.11 |
66,601.77 |
|
TOTAL ASSETS (I+II) |
2,61,016.46 |
2,65,680.27 |
|
EQUITY |
|
|
|
Shareholders’ Fund |
|
|
|
(a) Equity Share Capital |
16,879.39 |
16,879.39 |
|
(b) Other Equity |
1,38,454.99 |
1,44,318.68 |
|
Total Equity (III) |
1,55,334.38 |
1,61,198.07 |
|
LIABILITIES |
|
|
|
Non Current Liabilities |
|
|
|
(a)Financial Liabilities |
|
|
|
(I) Borrowings |
63,090.91 |
61,926.06 |
|
(ii) Lease Liabilities |
341.27 |
68.13 |
|
(iii) Other Financial Liabilities |
86.57 |
15.27 |
|
(b) Provisions |
204.68 |
233.08 |
|
(c) Deferred Tax Liabilities (Net) |
11,445.14 |
14,772.40 |
|
Total Non-Current Liabilities (IV) |
75,168.57 |
77,014.94 |
|
Current Liabilities |
|
|
|
(a) Financial Liabilities |
|
|
|
(I) Borrowings |
16,710.69 |
11,376.14 |
|
(ii) Lease Liabilities |
86.14 |
38.59 |
|
(iii) Trade Payables |
|
|
|
Total outstanding dues of Micro Enterprises and Small Enterprises |
88.44 |
69.1 |
|
Total outstanding dues of creditors other than Micro Enterprises and Small Enterprises |
9,125.54 |
12,386.59 |
|
(iv) Other Financial Liabilities |
3,697.43 |
2,661.37 |
|
(b) Provisions |
37.21 |
36.81 |
|
© Current Tax Liabilities (Net) |
163.27 |
116.93 |
|
(d) Other Current Liabilities |
604.79 |
781.73 |
|
Total Current Liabilities (V) |
30,513.51 |
27,467.26 |
|
TOTAL EQUITY AND LIABILITIES (III+IV+V) |
2,61,016.46 |
2,65,680.27 |
|
PARTICULARS |
2023 |
2022 |
|
Revenue from Operations |
1,58,780.80 |
1,27,236.78 |
|
Other income |
1,455.32 |
2,506.29 |
|
Total Income |
1,60,236.12 |
1,29,743.07 |
|
Expenses |
|
|
|
Cost of Materials Consumed |
1,11,817.94 |
86,749.68 |
|
Purchases of Stock-in-Trade |
13,119.25 |
9,647.13 |
|
Changes in inventories of finished goods, work-in-progress and By-products |
2,141.02 |
-3,359.52 |
|
Employee Benefits Expenses |
1,877.25 |
1,893.68 |
|
Finance Costs |
5,292.01 |
3,945.47 |
|
Depreciation and Amortisation Expense |
15,005.07 |
15,253.28 |
|
Other Expenses |
21,088.33 |
18,117.79 |
|
Total Expenses |
1,70,340.87 |
1,32,247.51 |
|
Loss before share of profit/(loss) of associate / joint ventures and exceptional items |
-10,104.75 |
-2,504.44 |
|
Share of profit / (loss) of Associates and Joint Ventures |
102.76 |
364.91 |
|
Loss before exceptional items and tax |
-10,001.99 |
-2,139.53 |
|
Exceptional Items |
— |
5,833.25 |
|
(Loss) / Profit before tax |
-10,001.99 |
3,693.72 |
|
Tax Expense |
|
|
|
Current Tax: |
|
|
|
Tax on Foreign Dividend |
— |
68.7 |
|
Minimum Alternate Tax (MAT) |
— |
315.15 |
|
Tax in respect of current year |
568.88 |
172.46 |
|
Tax in respect of prior years |
-122.15 |
0.87 |
|
Deferred Tax |
-3,441.92 |
1,035.02 |
|
Totax Tax Expense |
-2,995.19 |
1,592.20 |
|
(Loss) / Profit for the year |
-7,006.80 |
2,101.52 |
|
Other Comprehensive Income |
|
|
|
Items that will notbe reclassified to profit or loss |
|
|
|
(a) Changes in revaluation surplus |
— |
-0.01 |
|
(b) Remeasurement of defined benefit plans |
9.51 |
-32.39 |
|
© Income tax on above |
-3.36 |
11.23 |
|
(d) Share of OCI in Associatesand Joint Ventures |
305.86 |
65.54 |
|
Items that may be reclassified to profit or loss |
|
|
|
(a) Exchange differences in translating the financial statement of foreign operations |
991.25 |
-808.95 |
|
(b) Income tax on above |
-110.16 |
-100.56 |
|
(c) Share of OCI in Associates and Joint Ventures |
-49.98 |
114.83 |
|
Total other comprehensive income / (loss) |
1,143.12 |
-750.31 |
|
Total comprehensive income / (loss) for the year |
-5,863.68 |
1,351.21 |
|
Earnings per Equity Share(31st March 2022:Rs.10/-) Basic /Diluted |
-4.15 |
1.25 |
|
PARTICULARS |
2023 |
2022 |
|
Cash flow from operating activities |
|
|
|
Associates / Joint Ventures amounting to Rs 102.76 million |
-10,104.75 |
3,328.81 |
|
Depreciation and amortisation expense |
15,005.07 |
15,253.28 |
|
Accrued Benefits under Government incentive schemes |
-3,731.94 |
-2,794.96 |
|
Liabilities / provisions no longer required, written back |
-526.97 |
-155.29 |
|
through Profit or Loss |
-1,329.92 |
-875.2 |
|
Gain on Sale of Investments |
-898.7 |
-972.7 |
|
Netloss on foreign currency transactions and translation |
314.23 |
340.97 |
|
Net loss arising on financial liabilities designated as at FVTPL |
74.86 |
— |
|
Net loss arising on financial assets measured at FVTPL |
192.48 |
-407.01 |
|
Provision for obsolete spares, doubtful debts and advances |
489.41 |
— |
|
Loss on Sale / Retirement of Assets |
245.32 |
0.02 |
|
Dividend income |
-0.19 |
-1.04 |
|
Finance Costs |
5,292.01 |
3,945.47 |
|
Exceptional Items - Reversal of Liabilities |
— |
-5,833.25 |
|
Operating Profit before Working Capital changes: |
5,020.91 |
11,829.10 |
|
Changes in working capital |
|
|
|
Decrease / (Increase) in Other Current Assets |
430.37 |
-5,883.45 |
|
Decrease / (Increase) in Other Non Current Assets |
-1,699.75 |
2,939.39 |
|
Decrease / (Increase) in Financial Assets - Non Current |
19.06 |
-10 |
|
Decrease / (Increase) in Financial Assets - Current |
-58.19 |
-433.13 |
|
Decrease / (Increase) in Inventories |
3,246.60 |
-7,950.53 |
|
Decrease / (Increase) in Trade Receivables - Current |
-234.65 |
453.14 |
|
(Decrease) / Increase in Trade Payables- Current |
-2,799.40 |
4,307.17 |
|
(Decrease) / Increase in Other Liabilities - Current |
331.9 |
256.86 |
|
(Decrease) / Increase in Other Liabilities - Non Current |
2.12 |
0.09 |
|
(Decrease) / Increase in Financial Liabilities - Current |
297.63 |
175.88 |
|
(Decrease) /Increase in Financial Liabilities - Non Current |
1.29 |
0.46 |
|
(Decrease) / Increase in Provisions - Non Current |
-18.66 |
11.76 |
|
(Decrease) / Increase in Provisions - Current |
0.17 |
2.19 |
|
Cash generated from operations |
4,539.40 |
5,698.93 |
|
Net Income Taxes paid |
908.57 |
-1,190.63 |
|
Net cash flow from operating activities (A) |
5,447.97 |
4,508.30 |
|
Cash flow from investing activities |
|
|
|
Payments for Property, Plant and Equipment, etc |
-2,142.20 |
-6,816.62 |
|
Payment of Project CWIP |
-402.59 |
— |
|
Payment/ Receipts for Project Scrap (Net) |
448.09 |
— |
|
Proceeds from sale of Plant Property and Equipment |
— |
0.01 |
|
Sale / Return of Investment in Joint Venture |
— |
6,020.35 |
|
Investments in Joint Venture |
— |
-11.17 |
|
Purchase of other non current investments |
— |
-1,923.10 |
|
Purchase of current investments |
-1,01,325.78 |
-89,645.02 |
|
Proceeds from sale / maturity of current investments |
1,09,449.61 |
90,199.74 |
|
Investments in bank deposits |
-10,950.20 |
-1,312.14 |
|
Bank deposits redeemed / placed - net |
133.6 |
1,000.10 |
|
Investments in bank deposits |
-1,533.19 |
— |
|
Bank deposits redeemed |
775.7 |
— |
|
Loan given to Related Parties |
-1,237.99 |
-1,239.51 |
|
Repayment of Loan by Related Parties |
66.68 |
2,729.19 |
|
Interest received |
1,045.02 |
841.42 |
|
Net cash flow used in investing activities (B) |
-5,673.25 |
-156.75 |
Certainly, here is a summary of the Cash Flow Statement for the years 2023 and 2022:
Cash Flow from Operating Activities
In 2023, Operational Energy Group witnessed a net cash flow from operating activities (A) of INR 5,447.97 million. This positive cash flow was primarily generated by an operating profit before working capital changes of INR 5,020.91 million. Various adjustments, including depreciation, government incentive schemes, and financial losses, affected this figure. Changes in working capital, such as fluctuations in current assets and liabilities, influenced the overall cash generated from operations.
Cash Flow from Investing Activities
The company 's investing activities in 2023 resulted in a net cash outflow (B) of INR -5,673.25 million. Notable transactions included payments for property, plant, and equipment, investments in joint ventures, and the purchase and sale of investments. These activities influenced the overall cash flow in this category.
It 's worth noting that these activities in 2022 had a different impact, as indicated by the figures mentioned. In summary, the company 's investing activities led to a net cash outflow of INR -156.75 million in 2022.
| Particulars | 2023 | 2022 |
| Debt to Equity Ratio | 0.61 | 0.55 |
Debt to Equity Ratio
0.61 in the year 2023, which indicates that the company 's level of debt in comparison to its equity is 61%. In the previous year, 2022, the Debt to Equity Ratio stood at 0.55, reflecting a slightly lower debt-to-equity ratio of 55%. These ratios suggest that Kashipur Holdings Limited maintains a moderately conservative approach to financing its operations, with a significant portion of its capital being provided by equity rather than debt. This indicates a relatively lower financial risk for the company as it is not heavily reliant on borrowing to support its business activities.
