Jagat Trading Enterprises Annual Reports, Balance Sheet and Financials

Jagat Trading Enterprises Limited Balance Sheet (Rs In Thousand)

Particulars	2023	2022
ASSETS
Financial Assets
Cash and Cash Equivlents	7007.43	2621.5
Loans	28182.42	28626.48
Investments	56329.3	69098.7
Other Financial Asset	4	4
	91523.2	100351
Non Financial Assets
Current Tax Assets	1633.34	1722.48
Property, Plant and Equipments	30685.48	30884.98
Other Non Financial Assets	75	75
	32393.8	32682.5
Total Assets	123917	133033
LIABILITIES AND EQUITY
Financial Liabilities
Borrowings (Other than Debt Securities)	7757.3	10232.88
Other Financial Liabilities	47.01	48.02
	7804.3	10280.9
Non Financial Liabilities
Provision	2612.48	2265.77
Other Non Financial Liabilities		0.41
Deferred Tax Liabilities	296.91	797.3
	2909.39	3063.48
Equity
Equity Share Capital	50816.4	50816.4
Other Equity	62386.88	68872.37
	113203	119689
Total Liabilities And Equity	123917	133033

Jagat Trading Enterprises Limited Profit & Loss Statement (Rs In Thousand)

Particulars	2023	2022
I.Revenue from Operations
Interest Income	3850.03	3819.83
Dividend Income	622.78	430.63
Net Gain On Fair Value Changes		15485.91
Net Gain On Sale Of Investment	3229.82	13040.64
	7702.63	32777
II Other Income	367.26	225.49
III Total Income	8069.89	33002.5
IV EXPENSES:
Finance Cost	1000.04	1543.97
Net Loss On Fair Value Change	3856.09
Impairment Of Financial Investments		0.6
Employee Benefit Expenses	5984.53	5484.98
Depreciation And Amortization	211.14	177.14
Other Expenses	3893.95	3363.92
Total Expenses (IV)	14945.75	10570.6
V Profit/(Loss) before exceptional items and tax	-6875.86	22431.9
VI Profit/(Loss) Before Tax	-6875.86	22431.9
VII Tax Expenses:
i) Current Tax		116.12
ii) Deferred Tax	-480.7	794.09
iii) Tax related to earlier years	34.29
iv) MAT Credit Entitlement		-83.41
Total Tax Expenses	-446.41	1826.8
VIII Profit/(Loss) For The Year	-6429.5	20605.1
XI Other Comprehensive Income
(i) Items that will not be reclassified to profit or loss	75.72	-62.15
(ii) Income Tax relating to items that will not be reclassified to profit or loss	19.69	16.16
Total of Other Comprehensive Income	-56.03	-45.99
XII Total Comprehensive Income for the year (XIII+XIV) comprising Profit/(Loss) and Other Comprehensive Income for the year	-6485.48	20559.11
XIII Earnings per Equity Share
(1) Basic	-1.28	4.05
(2) Diluted	-1.28	4.05

Jagat Trading Enterprises Limited Consolidated Cash Flow Statement (Rs In Thousand)

Particulars	2023	2022
CASH FLOW FROM OPERATING ACTIVITIES
Profit before tax	-6875.86	22431.9
Adjustments:
Dividend Income On Investment	-622.78	-430.63
Interest Income On Investment	-3850.03	-3819.83
Profit on Sale of Investment	3856.09	-15485.9
Profit On Sale Of Property, Plant And Equipments	-7.83
Fair Valuation Of Financial Instruments	17.91	25.73
Finance Cost	1000.04	1543.97
Depreciation and Amortization	211.14	177.14
Impairment Of Financial Instrument		0.6
OPERATING PROFIT/(LOSS) BEFORE WORKING CAPITAL CHARGES	-6271.3	4442.95
Increase/Decrease in Financial Liabilities	-0.01	-656.15
Increase/Decrease in Provision	-346.71	-129.62
Increase/Decrease in Non Financial Liabilities	0.41	-173.64
Increase/Decrease in Stock In Securities	1420.84	1513.73
Increase/Decrease Non Financial Assets		1133.35
Finance Expenses Paid	-817.02	-3511.33
Increase/Decrease in Loans	-81.73	-2542.42
Cash Generated From/(Used In) Operations	-6095.5	76.86
Direct Tax Paid (net of refund)	92.58	-2279.82
Net Cash Generated From/(used in) Operating Activities	-6002.9	-2203
B. CASH FLOW FROM INVESTING ACTIVITIES
Purchase of Property Plant Equipment	-35.2	-29.5
Proceed from Sale of Fixed Assets	23.57
Purchase/Sale of Investment	7883.99	11098.15
Dividend Received On Investment	622.78	430.63
Interest Received On Investment	4393.73	6389.75
Net Cash Generated From/(used in) Investing Activities	12888.9	17889
C. Cash Flow From Financing Activities
Receipt/Repayments Of Borrowings	-2500	-13400
Net Cash Generated From/(used in) Financing Activities	-2500	-13400
Net Increase/Decrease in Cash And Cash Equivalents	4385.93	2286.06
Cash and Cash Equivalents At The Beginning Of The Year	2621.5	335.43
Cash and Cash Equivalents At The End Of The Year	7007.43	2621.5

 Certainly, here is a summary of the Cash Flow Statement for the years 2023 and 2022:

2023:

1. CASH FLOW FROM OPERATING ACTIVITIES (in Rs):

Profit before tax: -6875.86

Adjustments, including dividend income, interest income, profit on sale of investments, finance cost, depreciation, and more.

OPERATING PROFIT/(LOSS) BEFORE WORKING CAPITAL CHARGES: -6271.3

Changes in financial liabilities, provisions, non-financial liabilities, stock in securities, non-financial assets, and more.

Cash Generated From/(Used In) Operations: -6095.52

Direct Tax Paid (net of refund): 92.58

Net Cash Generated From/(Used In) Operating Activities: -6002.94

2.CASH FLOW FROM INVESTING ACTIVITIES (in Rs):

Purchase of Property Plant Equipment: -35.20

Proceed from Sale of Fixed Assets: 23.57

Purchase/Sale of Investment: 7883.99

Dividend Received on Investment: 622.78

Interest Received on Investment: 4393.73

Net Cash Generated From/(Used In) Investing Activities: 12888.87

3.CASH FLOW FROM FINANCING ACTIVITIES (in Rs):

Receipt/Repayments of Borrowings: -2500

Net Cash Generated From/(Used In) Financing Activities: -2500

4. Net Increase/Decrease in Cash And Cash Equivalents (in Rs): 4385.93

5. Cash and Cash Equivalents at the Beginning of the Year (in Rs): 2621.50

6. Cash and Cash Equivalents at the End of the Year (in Rs): 7007.43

2022:

1. CASH FLOW FROM OPERATING ACTIVITIES (in Rs):

Adjustments, including dividend income, interest income, profit on sale of investments, finance cost, depreciation, and more.

OPERATING PROFIT/(LOSS) BEFORE WORKING CAPITAL CHARGES: 4442.95

Changes in financial liabilities, provisions, non-financial liabilities, stock in securities, non-financial assets, and more.

Cash Generated From/(Used In) Operations: 76.86

Direct Tax Paid (net of refund): -2279.82

Net Cash Generated From/(Used In) Operating Activities: -2202.96

2.CASH FLOW FROM INVESTING ACTIVITIES (in Rs):

Purchase of Property Plant Equipment: -29.50

Proceed from Sale of Fixed Assets: 23.57

Purchase/Sale of Investment: 11098.15

Dividend Received on Investment: 430.63

Interest Received on Investment: 6389.75

Net Cash Generated From/(Used In) Investing Activities: 17889.03

3.CASH FLOW FROM FINANCING ACTIVITIES (in Rs):

Receipt/Repayments of Borrowings: -13400

Net Cash Generated From/(Used In) Financing Activities: -13400

4.Net Increase/Decrease in Cash And Cash Equivalents (in Rs): 2286.06

5.Cash and Cash Equivalents at the Beginning of the Year (in Rs): 335.43

6. Cash and Cash Equivalents at the End of the Year (in Rs): 2621.50

These figures represent the cash flows and financial activities for the respective years, detailing the inflows and outflows in Indian Rupees.

Bellow are the Financial Ratios

Particulars	2017
EBITDA	81.15
Networth	0.44
Return on Equity	0.43
Total Assets	0.46
Fixed Assets	-0.16
Current Assets	-6.93
Current Liabilities	354.56
Trade Payables	0.44
Current Ratio	351.6

Here 's a summary of the financial and operational metrics for Jagat Trading Enterprises Limited in the year 2017:

EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization):

₹81.15

EBITDA represents the company 's operating profitability before accounting for interest, taxes, and non-cash expenses. An EBITDA of ₹81.15 indicates the company 's earnings from its core operations.

Net Worth (Shareholders ' Equity):

₹0.44

Net worth, also known as shareholders ' equity, represents the residual interest in the assets of the company after deducting its liabilities. In this case, it 's ₹0.44.

Return on Equity (ROE):

0.43

ROE is a measure of the company 's profitability in relation to its equity. An ROE of 0.43 (43%) suggests that the company generated a return of 43% on shareholders ' equity in 2017.

Total Assets:

₹0.46

Total assets represent the company 's total resources and investments. In this case, it 's ₹0.46.

Fixed Assets:

₹-0.16

Fixed assets typically represent long-term assets such as property, plant, and equipment. A value of ₹-0.16 may indicate a net reduction in fixed assets, which could be due to depreciation, sales, or impairment.

Current Assets:

₹-6.93

Current assets include items like cash, accounts receivable, and inventory. A value of ₹-6.93 indicates that the company may have more current liabilities than current assets, which can be a financial risk.

Current Liabilities:

₹354.56

Current liabilities represent the company 's short-term obligations. A significant value of ₹354.56 in current liabilities may indicate that the company has substantial short-term obligations to meet.

Trade Payables:

Trade payables represent the money the company owes to its suppliers or creditors. In this case, it 's ₹0.44.

Current Ratio:

351.6

The current ratio is a measure of the company 's short-term liquidity. A current ratio of 351.6 suggests that the company has a substantial amount of current assets relative to its current liabilities, which is highly unusual and could indicate issues with the data or financial structure.