| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Jardine Henderson Limited |
|
PARTICULARS |
2021 |
2020 |
|
ASSETS |
|
|
|
Non-current assets |
|
|
|
Property, Plant and Equipment |
1,53,476 |
1,59,891 |
|
Capital work in progress |
21,330 |
- |
|
Investment Properties |
36,123 |
38,024 |
|
Intangible Assets |
685 |
788 |
|
Investment in Associate |
18,31,125 |
11,88,933 |
|
Financial assets |
|
|
|
Investments |
2,25,213 |
2,18,123 |
|
Loans |
13,381 |
13,381 |
|
Other Financial Assets |
3,603 |
4,199 |
|
Non- Current Tax Asset (Net) |
1,21,214 |
1,62,621 |
|
Total Non-Current Assets |
24,06,150 |
17,85,960 |
|
Current assets |
|
|
|
Inventories |
1,18,208 |
88,310 |
|
Financial Assets |
|
|
|
Trade Receivables |
6,46,549 |
5,14,387 |
|
Cash and Cash Equivalents |
19,058 |
1,35,306 |
|
Other Bank Balances |
1,51,869 |
1,36,707 |
|
Loans |
8,88,226 |
8,91,424 |
|
Other Financial Assets |
1,08,154 |
1,12,708 |
|
Other Current Assets |
6,411 |
5,622 |
|
Total Current Assets |
19,38,475 |
18,84,464 |
|
Total Assets |
43,44,625 |
36,70,424 |
|
EQUITY AND LIABILITIES |
|
|
|
Equity |
|
|
|
Equity Share Capital |
2,00,000 |
2,00,000 |
|
Other Equity |
32,07,593 |
25,62,014 |
|
Total Equity |
34,07,593 |
27,62,014 |
|
Liabilities |
|
|
|
Non-Current Liabilities |
|
|
|
Financial liabilities |
|
|
|
Borrowings |
10,056 |
- |
|
Provisions |
43,910 |
79,513 |
|
Deferred Tax Liability (Net) |
3,17,322 |
1,77,879 |
|
Total Non-Current Liabilities |
3,71,288 |
2,57,392 |
|
Current Liabilities |
|
|
|
Financial Liabilities |
|
|
|
Borrowings |
96,819 |
1,98,921 |
|
Trade Payables |
24,944 |
33,115 |
|
Other Financial Liabilities |
3,09,330 |
2,97,522 |
|
Provisions |
1,04,236 |
1,00,229 |
|
Other Current Liabilities |
30,415 |
21,231 |
|
Total Current Liabilities |
5,65,744 |
6,51,018 |
|
Total Equity and Liabilities |
43,44,625 |
36,70,424 |
|
PARTICULARS |
2021 |
2020 |
|
INCOME |
|
|
|
Revenue From Operations |
20,32,031 |
17,42,625 |
|
Other Income |
97,483 |
1,01,837 |
|
Total Income |
21,29,514 |
18,44,462 |
|
EXPENSES |
|
|
|
Cost of Materials Consumed |
5,38,591 |
4,79,704 |
|
Employee Benefits Expense |
8,80,046 |
7,40,960 |
|
Finance Cost |
14,108 |
15,412 |
|
Depreciation and Amortization Expenses |
29,023 |
35,257 |
|
Other Expenses |
4,91,357 |
4,76,848 |
|
Total Expenses |
19,53,125 |
17,48,181 |
|
Profit Before Tax |
1,76,389 |
96,281 |
|
Tax Expense |
|
|
|
Current Tax |
47,793 |
33,818 |
|
Deferred Tax |
1,34,089 |
5,016 |
|
Total Tax Expense |
1,81,882 |
38,834 |
|
Profit for The Year |
5,493 |
57,447 |
|
Share of profit of associate |
7,29,825 |
63,902 |
|
Net Profit after taxes and share of profit of associate |
7,24,332 |
1,21,349 |
|
Other Comprehensive Income |
|
|
|
Remeasurement of post-employment benefit obligations |
20,595 |
26,379 |
|
Share of other comprehensive income of associate accounted using equity method |
1,17,572 |
14,129 |
|
Income tax relating to these items |
28,224 |
3,185 |
|
Other comprehensive income for the year, net of tax |
68,753 |
9,065 |
|
Total comprehensive income for the year |
6,55,579 |
1,30,414 |
|
Earnings per equity share |
|
|
|
Basic and Diluted |
362.17 |
60.67 |
|
PARTICULARS |
2021 |
2020 |
|
CASH FLOW FROM OPERATING ACTIVITIES |
|
|
|
Net profit before taxation |
1,76,389 |
96,281 |
|
Adjustments for: |
|
|
|
Depreciation and amortization expenses |
29,023 |
35,257 |
|
Net gain on financial assets measured at FVTPL |
7,091 |
185 |
|
Interest Income |
40,463 |
44,919 |
|
Dividend Income |
230 |
267 |
|
Irrecoverable receivables written off |
31,008 |
28,243 |
|
Allowance for doubtful debts - Trade receivables |
6,707 |
- |
|
Liability No Longer required written back |
- |
8,422 |
|
Finance cost |
14,108 |
15,412 |
|
OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES |
2,09,451 |
1,21,770 |
|
Adjustments for: |
|
|
|
Non-Current/Current financial and other assets |
1,77,195 |
77,606 |
|
Inventories |
29,897 |
4,659 |
|
Non-Current/Current financial and other liabilities/provisions |
12,184 |
2,731 |
|
CASH USED IN OPERATING ACTIVITIES |
14,543 |
36,774 |
|
Direct Taxes Paid (Net of Refund) |
6,386 |
13,048 |
|
NET CASH USED IN OPERATING ACTIVITIES |
8,157 |
23,726 |
|
CASH FLOW FROM INVESTING ACTIVITIES |
|
|
|
Payments for purchase of property, plant and equipment |
20,604 |
5,827 |
|
Capital Work in Progress |
21,330 |
|
|
Proceeds from repayment of loan and advances |
266 |
2,14,088 |
|
Interest received |
40,442 |
22,228 |
|
Dividend received |
3,870 |
2,694 |
|
NET CASH GENERATED FROM INVESTING ACTIVITIES |
2,112 |
1,94,992 |
|
CASH FLOW FROM FINANCING ACTIVITIES |
|
|
|
Proceeds/(Repayment) from short term borrowings |
1,02,102 |
1,98,921 |
|
Dividend Paid |
10,307 |
18,149 |
|
Interest paid |
14,108 |
15,412 |
|
NET CASH GENERATED FROM FINANCING ACTIVITIES |
1,26,517 |
1,65,360 |
|
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS |
1,16,248 |
5,907 |
|
CASH AND CASH EQUIVALENTS OPENING BALANCE |
1,35,306 |
1,41,213 |
|
CASH AND CASH EQUIVALENTS CLOSING BALANCE |
19,058 |
1,35,306 |
Certainly, here is a summary of the Cash Flow Statement for the years 2021 and 2020:
CASH FLOW FROM OPERATING ACTIVITIES:
1. Net Profit before Taxation: The net profit before taxation increased from ₹96,281 in 2020 to ₹1,76,389 in 2021, indicating improved profitability.
2. Adjustments:
Depreciation and Amortization Expenses: Decreased from ₹35,257 to ₹29,023, suggesting lower non-cash expenses.
Net Gain on Financial Assets (FVTPL): Rose from ₹185 to ₹7,091, reflecting gains from financial asset revaluations.
Interest Income: Declined from ₹44,919 to ₹40,463, indicating a decrease in interest-earning assets.
Dividend Income: Slightly decreased from ₹267 to ₹230.
Irrecoverable Receivables Written Off: Increased from ₹28,243 to ₹31,008, signaling higher bad debt write-offs.
Allowance for Doubtful Debts - Trade Receivables: Introduced in 2021 at ₹6,707.
Liability No Longer Required Written Back: Recorded in 2020 at ₹8,422.
Finance Cost: Decreased from ₹15,412 to ₹14,108.
3. Operating Profit before Working Capital Changes: Rose from ₹1,21,770 to ₹2,09,451, reflecting increased operational efficiency.
4. Adjustments for Non-Current/Current Assets and Liabilities:
Non-Current/Current Financial and Other Assets: Increased significantly from ₹77,606 to ₹1,77,195.
Inventories: Rose from ₹4,659 to ₹29,897.
Non-Current/Current Financial and Other Liabilities/Provisions: Increased from ₹2,731 to ₹12,184.
5. CASH USED IN OPERATING ACTIVITIES: Decreased from ₹36,774 to ₹14,543, indicating better management of operating cash flows.
6. Direct Taxes Paid (Net of Refund): Declined from ₹13,048 to ₹6,386, reflecting changes in tax liabilities.
7. NET CASH USED IN OPERATING ACTIVITIES: Improved from ₹23,726 to ₹8,157.
CASH FLOW FROM INVESTING ACTIVITIES:
1. Payments for Purchase of Property, Plant, and Equipment: Increased from ₹5,827 to ₹20,604, indicating higher investment in fixed assets.
2. Capital Work in Progress: Introduced in 2021 at ₹21,330.
3. Proceeds from Repayment of Loan and Advances: Decreased from ₹2,14,088 to ₹266.
4. Interest Received: Increased from ₹22,228 to ₹40,442.
5. Dividend Received: Increased from ₹2,694 to ₹3,870.
6. NET CASH GENERATED FROM INVESTING ACTIVITIES: Increased from ₹1,94,992 to ₹2,112.
CASH FLOW FROM FINANCING ACTIVITIES:
1. Proceeds/(Repayment) from Short-Term Borrowings: Decreased from ₹1,98,921 to ₹1,02,102.
2. Dividend Paid: Decreased from ₹18,149 to ₹10,307.
3. Interest Paid: Decreased from ₹15,412 to ₹14,108.
4. NET CASH GENERATED FROM FINANCING ACTIVITIES: Decreased from ₹1,65,360 to ₹1,26,517.
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS:**
1. Increased from ₹5,907 to ₹1, 16,248, indicating a positive change in cash position.
CASH AND CASH EQUIVALENTS:
1. Opening Balance: Decreased from ₹1, 41,213 to ₹1, 35,306.
2. Closing Balance: Decreased from ₹1, 35,306 to ₹19,058.
|
PARTICULARS |
2022 |
|
EBITDA |
29.01 % |
|
Net worth |
6.94 % |
|
Debt/Equity Ratio |
0.1 |
|
Return on Equity |
7.50% |
|
Total Assets |
7.80 % |
|
Fixed Assets |
-1.69 % |
|
Current Assets |
10.03 % |
|
Current Liabilities |
11.77 % |
|
Trade Receivables |
-11.75 % |
|
Trade Payables |
123.36 % |
|
Current Ratio |
3.37 |
Here is a summary of the financial and operational metrics for JARDINE HENDERSON Limited for the year 2022
1. EBITDA (Earnings before Interest, Taxes, Depreciation, and Amortization):
The EBITDA margin of 29.01% indicates that the company is generating a substantial operating profit relative to its revenue. This percentage reflects the efficiency of the company in managing its operating expenses and is a key indicator of operational profitability.
2. Net Worth:
The net worth, represented as a percentage of total equity, stands at 6.94%. This percentage signifies the return on shareholders ' equity. A higher net worth percentage indicates a better return for shareholders relative to the equity invested.
3. Debt/Equity Ratio:
The debt/equity ratio of 0.1 suggests a relatively low level of financial leverage. A lower ratio is generally favorable as it indicates that the company is relying less on debt to finance its operations, which can contribute to financial stability.
4. Return on Equity (ROE):
The return on equity of 7.50% signifies the profitability generated with the shareholders ' equity. A higher ROE is generally desirable, and 7.50% indicates the company is generating a modest return on the equity invested.
5. Total Assets:
The total assets have increased by 7.80%, indicating growth in the overall size of the company. This growth can be attributed to various factors, such as increased investments, acquisitions, or improved operational efficiency.
6. Fixed Assets:
The negative percentage (-1.69%) in fixed assets suggests a decrease in the value of fixed assets. This could be due to depreciation, disposal of assets, or a change in accounting methods. Further investigation would be needed to understand the specific reasons for this decrease.
7. Current Assets:
Current assets have increased by 10.03%, reflecting growth in short-term assets like cash, accounts receivable, and inventory. This growth may indicate improved liquidity and operational efficiency.
8. Current Liabilities:
Current liabilities have increased by 11.77%, suggesting an increase in short-term obligations. Managing this increase effectively is crucial to maintaining liquidity and financial health.
9. Trade Receivables:
The negative percentage (-11.75%) in trade receivables indicates a decrease. This could be due to more efficient collections or write-offs of unrecoverable receivables.
10. Trade Payables:
The substantial increase of 123.36% in trade payables suggests an increase in the company 's outstanding payables. While this can be a strategy to manage cash flow, it 's essential to monitor the impact on relationships with suppliers.
11. Current Ratio:
- The current ratio of 3.37, calculated as current assets divided by current liabilities, indicates strong short-term liquidity. A ratio above 1 suggests the company has more than enough assets to cover its short-term liabilities.
