| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| KCL Limited |
|
Particulars |
31-03-2023 |
31-03-2022 |
|
Assets |
|
|
|
Non-current Assets |
|
|
|
Property, Plant and Equipment |
7352.55 |
9155.16 |
|
Capital work-in-progress |
|
3.31 |
|
Right of use Assets |
1026.74 |
70.21 |
|
Investment Property |
170.82 |
168.77 |
|
Other Intangible Assets |
|
|
|
Financial Assets |
|
|
|
(i) Investments |
5.98 |
54.17 |
|
(ii) Other Financial Assets |
1.2 |
7.24 |
|
Non Current Loans |
1033.18 |
1025.94 |
|
Other non current assets |
485.81 |
449.67 |
|
Total Non-Current-Assets |
10076.28 |
10934.46 |
|
Current Assets |
|
|
|
Inventories |
3019.17 |
3454.64 |
|
Financial Assets |
|
|
|
(i)Trade receivables |
6908.4 |
6971.6 |
|
(ii)Cash and cash equivalents |
573.31 |
226.01 |
|
(iii)Bank balance other than (ii) above |
196.45 |
105.66 |
|
(iv)Loans |
123.46 |
100.77 |
|
(v)Other financial assets |
4.95 |
4.87 |
|
Current Tax Assets (Net) |
91.24 |
42.66 |
|
Other current assets |
318.35 |
316.52 |
|
Total Current Assets |
11235.33 |
11222.73 |
|
Total Assets |
21311.61 |
22157.19 |
|
EQUITIES AND LIABILITIES |
|
|
|
Equity |
|
|
|
Equity Share Capital |
300.01 |
300.01 |
|
Other Equity |
11854.85 |
10430.22 |
|
Non Controlling Interests |
|
|
|
Total Equity |
12154.86 |
10730.23 |
|
LIABILITIES |
|
|
|
Non-Current Liabilities |
|
|
|
Financial Liabilities Borrowings |
|
|
|
Borrowings |
1293.36 |
1997.87 |
|
Lease Liabilities |
25.29 |
48.64 |
|
Provisions |
111.6 |
101.28 |
|
Deferred Tax Liabilities (Net) |
58.27 |
150.45 |
|
Other Non-Current Liabilities |
5.11 |
5.11 |
|
Total Non-Current Liabilities |
1493.63 |
2303.35 |
|
Current Liabilities |
|
|
|
Financial Liabilities |
|
|
|
(i)Borrowings |
945.47 |
1740.1 |
|
(ii) Lease Liabilities |
23.35 |
21.56 |
|
(iii)Trade Payables |
|
|
|
Micro and Small Enterprises |
|
|
|
Others |
6281.45 |
6923.81 |
|
(iv)Other financial liabilities |
265.64 |
258.5 |
|
Other current liabilities |
137.81 |
172.21 |
|
Provisions |
9.39 |
7.41 |
|
Current Tax Liabilities (Net) |
|
|
|
Total Current Liabilities |
7663.12 |
9123.6 |
|
Total Liabilities |
9156.75 |
11426.96 |
|
Total Equity and Liabilities |
21311.61 |
22157.19 |
|
Particulars |
31-03-2023 |
31-03-2022 |
|
|
|
INCOME |
|
|
|
|
|
Revenue from operations |
51514.79 |
45942.31 |
|
|
|
Less: GST Recovered |
7800.58 |
6206.75 |
|
|
|
|
43714.21 |
39735.56 |
|
|
|
Other Income |
37.82 |
27.36 |
|
|
|
Total Income |
43752.03 |
39762.92 |
|
|
|
EXPENSES |
|
|
|
|
|
a)Cost of Material Consumed b)Changes in Inventories of Finished Goods and Work-In-Progress |
29511.41 104.16 |
27346.32 139.61 |
|
|
|
c)Employee Benefits Expenses |
2109.42 |
1824.43 |
||
|
d)Finance Costs |
386.82 |
421.09 |
||
|
e)Depreciation and Amortization Expenses |
1247.27 |
1427.12 |
||
|
f)Other Expenses |
8288.27 |
7163.42 |
||
|
Total Expenses |
41674.35 |
38322 |
||
|
Profit before Tax |
2077.68 |
1440.92 |
||
|
Tax Expense |
|
|
||
|
Current Tax |
737.2 |
499.1 |
||
|
Mat Credit Entitlments |
87.28 |
238.4 |
||
|
Mat Credit Utilized |
-87.28 |
-238.4 |
||
|
Income Tax related to early years |
2.01 -92.18 |
0.08 -56.55 |
||
|
Deferred tax adjustments |
||||
|
Total Tax Expenses |
647.03 |
442.63 |
||
|
Profit for the year |
1430.65 |
998.29 |
||
|
Other Comprehensive Income\(Expense) |
|
|
||
|
(A)Items that will not be reclassified to profit or loss |
|
|
||
|
(I)Remeasurement of investment at fair value |
0.81 |
0.24 |
||
|
(ii)Remeasurement of Net defined benefit plans |
-6.83 |
8.92 |
||
|
(B)Items that will be reclassified to profit and loss |
|
|
||
|
Total Incomprehensive Income for the Year |
1424.63 |
1007.46 |
||
|
Earning per Equity Share of Face Value of Rs.10/- each |
|
|
||
|
Basic |
48.36 |
33.75 |
||
|
Diluted |
48.36 |
33.75 |
||
|
Particulars |
31-03-2023 |
31-03-2022 |
||
|
INCOME |
|
|
||
|
Revenue from operations |
51514.79 |
45942.31 |
||
|
Less: GST Recovered |
7800.58 |
6206.75 |
||
|
|
43714.21 |
39735.56 |
||
|
Other Income |
37.82 |
27.36 |
|
Particulars |
31-03-2023 |
31-03-2022 |
|
A.Cash Flow from Operating Activities |
|
|
|
Net Profit before Tax |
2077.68 |
1440.92 |
|
Adjustments for : |
|
|
|
Depreciation and Amortisation |
1274.27 |
1427.12 |
|
Loss on imarment of investment |
49 |
|
|
Provision for Gratutiy and Enhancement |
5.47 |
21.21 |
|
Finance Costs |
386.82 |
421.09 |
|
Profit on Sale of Property Plant and Equipment |
-3.81 |
-0.78 |
|
Interest Income |
-18.45 |
-16.6 |
|
Operating Profit before Working Capital charges |
3770.98 |
3292.95 |
|
Changes in working Capital: |
|
|
|
Adjustments for (increase)/decreaseing Operating Assets |
|
|
|
Inventories |
435.47 |
-738.53 |
|
Trade Receivables |
63.2 |
-1378.8 |
|
Loans-current |
-22.68 |
-19.84 |
|
Bank balance other than cash and cash equivalents |
-90.79 |
-34.85 |
|
Other Current Assets |
-90.56 |
243.44 |
|
Other financial assets |
-0.08 |
-3.96 |
|
Other non financial assets |
6.04 |
-7.24 |
|
Other non current assets |
-7.05 |
-8.63 |
|
Adjustments for increase/ (decrease) in Operating Liabilities |
|
|
|
Trade Payables |
-642.36 |
1148.23 |
|
Other financial liabilities |
7.14 |
-9.8 |
|
Other current liabilities |
-34.4 |
108.77 |
|
Other lease liabilities |
1.79 |
-3.59 |
|
Cash generated from operations |
3396.69 |
2586.16 |
|
Income Tax Paid (Net of Refunds) |
-699.05 |
-223.33 |
|
Net Cash Flow from Operating Activities (A) |
2697.64 |
2362.83 |
|
B.Cash Flow from Investing Activities |
|
|
|
Purchase of Property , Plant and Equipment and intangible Assets |
-439.34 |
-902.74 |
|
Advance for capex |
-36.33 |
-155.94 |
|
Creditor for capex |
|
-8.12 |
|
Investment in Subsidary |
|
-10 |
|
Proceeds from Sales of Property, Plant and Equipment |
16.23 |
31.04 |
|
Interest Received |
18.45 |
16.6 |
|
Net Cash Flow from/ (used in) investing Activities (B) |
-440.99 |
-1029.16 |
|
C.Cash flow from Financing Activities |
|
|
|
Proceeds from Long Term Borrowings |
-704.51 |
-930.34 |
|
Net increase/(decrease) in short term Borrowings |
-794.62 |
-342.34 |
|
Other Financial Liabilities |
-23.35 |
48.64 |
|
Interest Paid |
-386.82 |
-421.09 |
|
Net Cash Flow from/ (used in) Financing Activities (C) |
-1909.31 |
-1645.13 |
|
Net increase/(Decrease) in Cash and Cash Equivalents (A+B+C) |
347.3 |
-311.45 |
|
Cash and Cash Equivalents at the beginning of the year |
226.01 |
537.46 |
|
Cash and Cash Equivalents at the end of the year |
573.31 |
226.01 |
|
Comprises |
|
|
|
(a)Cash on hand |
8.74 |
5.03 |
|
(b)Balance with Banks |
|
|
The provided financial data consists of cash flow information for two consecutive years, 31-03-2023 and 31-03-2022
A. Cash Flow from Operating Activities
In the fiscal year ending 31-03-2023, the company reported a Net Profit before Tax of 2077.68, a significant increase from the previous year 's 1440.92. Adjustments for operating activities include Depreciation and Amortization of 1274.27, while the previous year was 1427.12. There was a loss on impairment of investment of 49, along with a Provision for Gratuity and Enhancement of 5.47. Finance Costs amounted to 386.82, a decrease from 421.09 in the previous year. The company had a small Profit on Sale of Property, Plant, and Equipment, at -3.81. Interest Income was -18.45, while the previous year reported -16.6. Operating Profit before Working Capital charges increased to 3770.98 from the previous year 's 3292.95.
Changes in working capital include increases and decreases in Operating Assets and Liabilities. Notable changes include an increase in Inventories from 435.47 to -738.53 and an increase in Trade Receivables from 63.2 to -1378.8. There were also adjustments in Loans-current, Bank balances, and various other assets and liabilities. The Cash generated from operations in 2023 was 3396.69, an increase from 2586.16 in the previous year. Income Tax Paid (Net of Refunds) amounted to -699.05, significantly higher than the previous year 's -223.33. The Net Cash Flow from Operating Activities in 2023 was 2697.64, while it was 2362.83 in 2022.
B. Cash Flow from Investing Activities
In the fiscal year ending 31-03-2023, the company reported a negative Cash Flow from Investing Activities amounting to -440.99. This was primarily due to the Purchase of Property, Plant, and Equipment and intangible assets (-439.34), Advance for capex (-36.33), and Investment in Subsidiary (-10). There were also Proceeds from Sales of Property, Plant, and Equipment (16.23) and Interest Received (18.45). In the previous year, the Cash Flow from Investing Activities was -1029.16, indicating a reduction in capital expenditures and investments.
C. Cash Flow from Financing Activities
The financing activities of the company showed a Net Cash Flow of -1909.31 in 2023, compared to -1645.13 in 2022. This category includes Proceeds from Long Term Borrowings (-704.51), Net increase/(decrease) in short-term Borrowings (-794.62), Other Financial Liabilities (-23.35), and Interest Paid (-386.82).
Net increase/(Decrease) in Cash and Cash Equivalents
The net change in Cash and Cash Equivalents for 2023 was a positive 347.3, while it was negative at -311.45 in 2022. This change contributed to the Cash and Cash Equivalents at the end of the year, which increased to 573.31 in 2023, up from 226.01 in 2022. These Cash and Cash Equivalents are further broken down into cash on hand, balances with banks in current accounts, and fixed deposits.
|
Particulars |
Ratios |
|
EBITDA |
35.33% |
|
Net worth |
10.36% |
|
Debt/Equity Ratio |
0.35 |
|
Return on Equity |
9.30% |
|
Total Assets |
4.60% |
|
Fixed Assets |
-5.57% |
|
Current Assets |
2.67% |
|
Current Liabilities |
10.96% |
|
Trade Receivables |
24.65% |
|
Trade Payables |
19.88% |
|
Current Ratio |
1.23 |
Here is a summary of the financial and operational metrics for KCL Ltd
Financial Performance
- EBITDA, representing Earnings Before Interest, Taxes, Depreciation, and Amortization, stands at 35.33%. This metric reflects the company 's operating profitability as a percentage of revenue.
- Net Worth, which indicates the company 's equity value, is at 10.36%. This suggests that equity represents 10.36% of the total capital structure.
- The Debt/Equity Ratio is 0.35, indicating that for every unit of equity, the company has 0.35 units of debt. This suggests a moderate level of leverage.
Return on Investment
- The Return on Equity (ROE) is reported at 9.30%. ROE measures the company 's ability to generate profit from its shareholders ' equity.
Asset Management
- Total Assets have increased by 4.60%. This suggests that the company 's asset base has grown over the given time frame.
- Fixed Assets, however, have shown a decrease of -5.57%. This might indicate a reduction in long-term capital investments.
- Current Assets have grown by 2.67%. This is typically positive, indicating an increase in short-term liquidity.
- Current Liabilities, on the other hand, have increased significantly by 10.96%, suggesting an increase in short-term obligations.
Working Capital and Liquidity
- Trade Receivables have surged by 24.65%. This signifies that the company has a larger amount of outstanding accounts receivable, which could affect cash flow.
- Trade Payables have also increased by 19.88%, which means the company has more outstanding payables to its suppliers.
- The Current Ratio is reported at 1.23, indicating that the company has 1.23 times the current assets to cover its current liabilities. This suggests good short-term liquidity.
