| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Jain Farms And Resorts Limited |
|
PARTICULARS |
2023 |
2022 |
|
ASSETS |
||
|
Non-Currrent Assets |
||
|
Fixed Assets |
||
|
Tangible assets |
10,955,153.00 |
7,845,080.00 |
|
Deferred tax assets (Net) |
64,394.00 |
698,962.00 |
|
Long-term loans and advances |
11,842,300.00 |
10,434,107.00 |
|
Total Non-Current Assets |
22,861,847.00 |
18,978,149.00 |
|
Current Assets |
||
|
Inventories |
82,892,078.00 |
66,981,363.00 |
|
Trade receivables |
14,167,320.00 |
3,260,317.00 |
|
Cash and Cash Equivalents |
5,286,865.00 |
2,570,662.00 |
|
Other Current Assets |
4,208,911.00 |
1,120,728.00 |
|
Total Current Assets |
106,555,176.00 |
73,933,070.00 |
|
Total Assets |
129,417,822.00 |
92,911,219.00 |
|
EQUITY AND LIABILITIES |
||
|
Shareholders Funds |
||
|
Share Capital |
30,000,000.00 |
30,000,000.00 |
|
Reserves and Surplus |
8,254,147.00 |
13,755.00 |
|
Total Equity |
38,254,147.00 |
30,013,755.00 |
|
Non-Current Liabilities |
||
|
Long term borrowings |
63,304,257.00 |
33,056,044.00 |
|
Other long term liabilities |
1,364,035.00 |
5,163,047.00 |
|
Total Non-Current Liabilities |
64,668,292.00 |
38,219,091.00 |
|
Current Liabilities |
||
|
Short-term borrowings |
1,543,550.00 |
|
|
Trade payables |
5,237,752.00 |
8,554,755.00 |
|
Other Current Libilities |
17,209,505.00 |
15,915,574.00 |
|
Short-term provisions |
2,503,776.00 |
208,045.00 |
|
Total Current Liabilities |
26,494,583.00 |
24,678,374.00 |
|
Total Equity and Liabilities |
129,417,022.00 |
92,911,219.00 |
|
Particulars |
2023 |
2022 |
|
Revenues from Operations(Gross) |
100,558,111.00 |
53,569,145.00 |
|
Other Income |
7,428,240.00 |
824,090.00 |
|
Total Revenue |
107,986,351.00 |
54,393,235.00 |
|
Expenses |
||
|
Purchase of Stock in Trade |
71,589,530.00 |
75,466,329.00 |
|
Changes in Inventories of finished good work-in-progress and Stock-in-Trade |
(15,910,715.00) |
(36,159,100.00) |
|
Employee benefits expense |
4,693,583.00 |
3,807,438.00 |
|
Finance costs |
14,400.00 |
128,128.00 |
|
Depreciation and Amortisation expenses |
1,192,014.00 |
1,336,095.00 |
|
Other expenses |
39,045,474.00 |
7,184,577.00 |
|
Total Expenses |
100,624,287.0 |
5,176,467.00 |
|
Profit before execptional and extraordinary items and tax |
7,362,064.00 |
2,629,768.00 |
|
Profit before extraordinary items and tax |
7,362,064.00 |
2,629,768.00 |
|
Profit before Tax |
7,362,064.00 |
2,629,768.00 |
|
Tax expenses |
||
|
Current tax |
2,286,110.00 |
|
|
Deferred tax |
634,574.00 |
(361,841.00) |
|
Profit (Loss) for the period from continuing operations |
4,441,380.00 |
2,991,609.00 |
|
Profit (Loss) for the period |
4,441,380.00 |
2,991,609.00 |
|
Earning as per share: |
||
|
Basics |
1.48 |
1.00 |
|
Diluted |
1.48 |
1.00 |
|
Particulars |
2023 |
2022 |
|
A. Cash Flow from Operating Activities |
||
|
Profit before Taxation and extraordinary items (before taxes) |
7,362,064.00 |
2,629,768.00 |
|
Adjustments for Depreciation |
1,192,014.00 |
1,336,095.00 |
|
Interest Expenditure |
14,400.00 |
128,128.00 |
|
Other Non cash adjustments |
3,799,012.00 |
|
|
Operating Profit before working capital changes |
12,367,490.00 |
4,093,992.00 |
|
Changes in Working Capital |
||
|
(Increase)/Decrease in Trade Receivables |
(10,907,003.00) |
1,527,093.00 |
|
(Increase)/Decrease in Inventories |
(15,910,715.00) |
(36,159,100.00) |
|
(Increase)/Decrease in Other Current Assets |
(3,988,184.00) |
(806,947.00) |
|
Increase/(Decrease) in Trade Payables |
(3,317,002.00) |
7,488,276.00 |
|
Increase/(Decrease) in Current Liabilities |
1,293,931.00 |
7,761,138.00 |
|
Increase/(Decrease) in Short Term Borrowings |
1,543,550.00 |
|
|
Increase/(Decrease) in Short Term Provisions |
2,295,731.00 |
|
|
Increase/(Decrease) in Long Term Liabilities |
30,248,213.00 |
10,592,991.00 |
|
Increase/(Decrease) in Other Long Term Liabilities |
(3,799,012.00) |
|
|
Cash Generated From Operations |
10,726,998.00 |
(5,502,558.00) |
|
Net cash generated from operations before extradrdinary items |
10,726,998.00 |
(5,502,558.00) |
|
Net cash generated from operating activities |
10,726,998.00 |
(5,502,558.00) |
|
B. Cash Flow from Investing Activities |
||
|
Investment in Capital Work In Progress |
8,441,263.00 |
|
|
Purchase of Tangible/Intangible Assets |
(4,302,092.00) |
(1,333,862.00) |
|
Net Cash from Investing activities |
(4,302,092.00) |
7,107,401.00 |
|
C. Cash Flow from financing Activities |
||
|
Increase/(Repayment) of loans and advances |
(1,408,193.00) |
136,731.00 |
|
Adjustments for Income tax |
(2,286,110.00) |
(3,799,012.00) |
|
Interest paid |
(14,400.00) |
(128,128.00) |
|
Net cash raised in Financing activities |
(3,708,703.00) |
(3,790,410.00) |
|
Net increase in cash and cash equivalents |
2,716,205.00 |
(2,185,568.00) |
|
Cash and Cash equivalents at the beginning of the year |
2,570,662.00 |
4,756,231.00 |
|
Cash and Cash equivalents at the end of the year |
5,286,866.00 |
2,570,662.00 |
A. Cash Flow from Operating Activities:
The company experienced a significant improvement in its operating activities in 2023 compared to 2022. The profit before taxation and extraordinary items rose substantially from 2,629,768.00 to 7,362,064.00. After accounting for adjustments such as depreciation, interest expenditure, and other non-cash adjustments, the operating profit before working capital changes reached 12,367,490.00, marking a considerable increase from the previous year 's 4,093,992.00.
The changes in working capital had mixed effects. While there was a substantial decrease in trade receivables, inventories, and other current assets, there were increases in trade payables and current liabilities. The company successfully managed its short-term provisions, long-term liabilities, and other long-term liabilities. Consequently, the cash generated from operations showed a remarkable improvement, reaching 10,726,998.00 in 2023 from a negative value of (5,502,558.00) in 2022.
B. Cash Flow from Investing Activities:
Investing activities in 2023 included a substantial investment in capital work in progress, amounting to 8,441,263.00. On the other hand, the purchase of tangible/intangible assets decreased compared to the previous year, resulting in a negative net cash flow from investing activities of (4,302,092.00), contrasting with the positive 7,107,401.00 in 2022.
C. Cash Flow from Financing Activities:
Financing activities in 2023 saw a decrease in the increase/(repayment) of loans and advances, while adjustments for income tax and interest paid were also lower compared to 2022. The net cash raised in financing activities improved, showing a decrease of (3,708,703.00) in 2023 from (3,790,410.00) in 2022.
