| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| India Exposition Mart Limited |
|
PARTICULARS |
2021 |
2020 |
2019 |
|
EQUITY AND LIABILITIES |
|||
|
Shareholders’ funds |
|||
|
Share Capital |
37,00,00,000 |
37,00,00,000 |
37,00,00,000 |
|
Reserves and Surplus |
1,03,36,93,546 |
1,26,45,92,688 |
88,21,00,738 |
|
Total Equity |
1,40,36,93,546 |
1,63,45,92,688 |
1,25,21,00,738 |
|
Non-current Liabilities |
|||
|
Long-term Borrowings |
1,68,52,200 |
1,76,93,116 |
10,00,98,882 |
|
Deferred Tax Liability (net) |
- |
31,54,354 |
4,89,440 |
|
Other long-term Liabilities |
- |
- |
- |
|
Long-term Provisions |
- |
- |
- |
|
Total Non-Current Liabilities |
1,68,52,200 |
2,08,47,470 |
10,05,88,322 |
|
Current Liabilities |
|||
|
Short-term Borrowings |
- |
- |
- |
|
Trade Payables |
4,33,34,616 |
13,57,76,488 |
11,09,15,069 |
|
Other Current Liabilities |
25,43,49,290 |
29,86,92,187 |
26,21,46,599 |
|
Short-term Provisions |
83,20,592 |
15,77,44,782 |
17,53,51,216 |
|
Total Current Liabilities |
30,60,04,498 |
59,22,13,457 |
54,84,12,884 |
|
TOTAL LIABILITIES |
1,72,65,50,244 |
2,24,76,53,615 |
1,90,11,01,944 |
|
ASSETS |
|||
|
Non-current Assets |
|||
|
Property, Plant & Equipment |
|||
|
Tangible Assets |
91,77,65,105 |
1,03,12,82,379 |
86,33,26,163 |
|
Intangible Assets |
1,78,444 |
4,54,185 |
19,29,497 |
|
Capital Work in Progress (CWIP) |
24,56,27,534 |
10,29,44,472 |
93,49,813 |
|
Non-current Investments |
65,000 |
- |
- |
|
Deferred Tax Assets (net) |
36,90,242 |
- |
- |
|
Long-term Loans and Advances |
3,64,46,633 |
2,88,46,750 |
1,42,82,319 |
|
Other non-current Assets |
46,551 |
43,744 |
41,230 |
|
Total Non-Current Assets |
1,20,38,19,509 |
1,16,35,71,530 |
88,89,29,022 |
|
Current Assets |
|||
|
Current investments |
- |
- |
- |
|
Inventories |
33,70,050 |
34,03,000 |
48,26,068 |
|
Trade receivables |
13,90,32,860 |
18,62,79,226 |
20,41,96,266 |
|
Cash and bank balances |
33,79,27,247 |
68,00,99,644 |
61,43,09,911 |
|
Short-term loans and advances |
1,40,79,417 |
19,55,71,255 |
18,54,60,515 |
|
Other current assets |
2,83,21,162 |
1,87,28,960 |
33,80,162 |
|
Total Current Assets |
52,27,30,736 |
1,08,40,82,085 |
1,01,21,72,922 |
|
TOTAL ASSETS |
1,72,65,50,244 |
2,24,76,53,615 |
1,90,11,01,944 |
|
Particular |
2021 |
2020 |
2019 |
|
REVENUE |
|||
|
Revenue from operations |
13,28,01,683 |
1,54,42,62,449 |
1,22,62,28,614 |
|
Other income |
5,76,97,792 |
6,45,84,900 |
5,23,51,944 |
|
Total Revenue |
19,04,99,475 |
1,60,88,47,349 |
1,27,85,80,558 |
|
Expenses |
|||
|
Change in Inventories of Stock in Trade |
- |
- |
- |
|
Employee benefits expense |
4,56,11,531 |
6,43,21,624 |
5,20,71,799 |
|
Finance costs |
42,73,103 |
1,25,04,570 |
2,05,54,267 |
|
Depreciation and amortisation expense |
12,14,07,796 |
8,89,87,257 |
9,16,78,887 |
|
Other expenses |
22,61,95,528 |
82,58,84,074 |
67,66,21,929 |
|
Total Expenses |
39,74,87,958 |
99,16,97,525 |
84,09,26,882 |
|
Profit / (Loss) before Exceptional and Extraordinary Items and Tax |
(20,69,88,483) |
61,71,49,824 |
43,76,53,676 |
|
Exceptional Items |
(21,196) |
1,10,753 |
(3,21,598) |
|
Profit / (Loss) Before Tax |
(20,70,09,679) |
61,72,60,577 |
43,73,32,078 |
|
Tax Expense: |
|||
|
Current Tax |
|||
|
- Provision for Taxation |
- |
15,69,22,546 |
12,63,65,653 |
|
Deferred Tax |
(68,44,596) |
26,64,914 |
83,32,213 |
|
Profit/(Loss) from Continuing Operations |
(20,01,65,082) |
45,76,73,117 |
30,26,34,212 |
|
Profit/(Loss) for the Year |
(20,01,65,082) |
45,76,73,117 |
30,26,34,212 |
|
Earning Per Equity Share: |
|||
|
(5.41) |
12.37 |
8.18 |
|
Earning Per Equity Share (Diluted) |
(5.41) |
12.37 |
|
Particulars |
31st March 2022 |
31st March 2021 |
31st March 2020 |
|
Cash Flow Summary |
|
|
|
|
Cash and Cash Equivalents at Beginning of the year |
1.97 |
10.74 |
61.43 |
|
Net Cash from Operating Activities |
21.72 |
2.97 |
52.86 |
|
Net Profit before Tax & Extraordinary Items |
-0.42 |
-20.42 |
61.73 |
|
Depreciation |
11.19 |
12.84 |
8.9 |
|
Interest (Net) |
1.29 |
1.34 |
-1.99 |
|
P/L on Sales of Assets |
0 |
0 |
-0.01 |
|
Others |
1.91 |
-0.19 |
0 |
|
Total Adjustments (PBT & Extraordinary Items) |
14.39 |
13.99 |
6.9 |
|
Op. Profit before Working Capital Changes |
13.97 |
-6.42 |
68.62 |
|
Trade & 0th receivables |
-1.69 |
3.98 |
1.79 |
|
Trade Payables |
2.43 |
-6.37 |
0 |
|
Loans & Advances |
0 |
0 |
-2.47 |
|
Others |
12.81 |
14.04 |
-15.09 |
|
Total (OP before Working Capital Changes) |
13.55 |
11.65 |
-15.77 |
|
Cash Generated from/(used in) Operations |
27.52 |
5.23 |
52.86 |
|
Direct Taxes Paid |
-3.83 |
1.64 |
0 |
|
Total-others |
-3.83 |
1.64 |
0 |
|
Cash Flow before Extraordinary Items |
23.69 |
6.87 |
52.86 |
|
Others |
-1.97 |
-3.9 |
0 |
|
Net Cash Used in Investing Activities |
-29.21 |
-5.17 |
-32.33 |
|
Purchased of Fixed Assets |
-23.8 |
-16.36 |
-25.29 |
|
Sale of Fixed Assets |
0 |
0 |
0.02 |
|
capital WIP |
0 |
0 |
-10.29 |
|
Interest Received |
1.37 |
3.54 |
3.24 |
|
Acquisition of Companies |
-2.6 |
-0.01 |
0 |
|
Others |
-4.17 |
7.66 |
0 |
|
Net Cash Used in Financing Activities |
16.11 |
-6.57 |
-13.95 |
|
Proceed from 0ther Long Term Borrowings |
20.79 |
0.88 |
0 |
|
Of the Long Term Borrowings |
-3.17 |
-6.33 |
-8.24 |
|
Dividend Paid |
0 |
0 |
-3.7 |
|
Interest Paid |
-0.83 |
-0.59 |
-1.25 |
|
Others |
-0.67 |
-0.53 |
-0.76 |
|
Net Inc/(Dec) in Cash and Cash Equivalent |
8.62 |
-8.77 |
6.58 |
|
Cash and Cash Equivalents at End of the year |
10.59 |
1.97 |
68.01 |
Summary of cash flow statement for India Exposition Mart:
India Exposition Mart generated positive cash flows from operating activities during this period. In 2022, the company generated Rs. 21.72 Crore from its core operations, compared to Rs. 2.97 Crore in 2021 and Rs. 52.86 Crore in 2020. This indicates an improvement in the company 's cash generation ability from its day-to-day business activities.
The cash flow from investing activities represents the company 's investments in assets and other capital expenditures. India Exposition Mart had negative cash flows from investing activities over the three-year period. In 2022, the company used Rs. 29.21 Crore for investments, followed by Rs. 5.17 Crore in 2021 and Rs. 32.33 Crore in 2020. These outflows may be attributed to the purchase of fixed assets, acquisitions, and other investments.
India Exposition Mart 's financing activities involve capital raising, repayment of debts, dividend payments and other financial activities. The company had mixed cash flows from financing activities during the three-year period. In 2022, it had a net cash inflow of Rs. 16.11 Crore from financing activities, while in 2021, there was a net outflow of Rs. 6.57 Crore, and in 2020, there was a net outflow of Rs. 13.95 Crore. These activities include proceeds from borrowings, repayment of long-term borrowings, dividend payments, and interest payments.
Overall, the company experienced a net increase in cash and cash equivalents in each of the three years. At the end of the year, the cash and cash equivalents stood at Rs. 10.59 Crore in 2022, Rs. 1.97 Crore in 2021, and Rs. 68.01 Crore in 2020. These figures represent the available cash resources at the end of each fiscal year.
|
Particulars |
Mar-22 |
Mar-21 |
Mar-20 |
Mar-19 |
Mar-18 |
|
Sources of funds |
|
|
|
|
|
|
Cash profit |
10.42 |
0 |
55.19 |
39.68 |
132.45 |
|
Increase in other net worth |
0.68 |
0 |
0 |
0 |
46.51 |
|
Increase in loan funds |
16.34 |
22.31 |
0 |
0 |
24.35 |
|
Decrease in working capital |
1.02 |
18.36 |
0 |
0 |
0 |
|
Others |
0 |
0.31 |
0 |
0 |
0 |
|
Total Inflow |
28.46 |
40.98 |
55.19 |
39.68 |
240.31 |
|
Application of funds |
|
|
|
|
|
|
Cash loss |
0 |
3.55 |
0 |
0 |
0 |
|
Decrease in networth |
0 |
11.51 |
3.82 |
2.51 |
0 |
|
Decrease in loan funds |
0 |
0 |
8.25 |
7.65 |
0 |
|
Increase in gross block |
25.86 |
25.92 |
35.42 |
1.63 |
205.67 |
|
Increase in investments |
2.6 |
0.01 |
0 |
0 |
0 |
|
Increase in working capital |
0 |
0 |
4.01 |
23.82 |
30.62 |
|
Dividend |
0 |
0 |
3.7 |
4.07 |
3.7 |
|
Others |
0 |
0.31 |
0 |
0 |
0 |
|
Total Outflow |
28.46 |
40.99 |
55.2 |
39.68 |
240.3 |
|
Particulars |
2021 |
2020 |
2019 |
|
Dividend (in Rs.) |
Nil |
Nil |
1.10 |
Revenue from operations decreased from Rs. 1,54,42,62,449 in FY 2020 to Rs. 13,28,01,683 in FY 2021, showing a decline of 91.40% as compared to previous financial year.
