| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Kothari Safe Deposits Limited |
|
PARTICULARS |
31.03.2023 |
31.03.2022 |
|
I. EQUITY AND LIABILITIES |
|
|
|
(1) Shareholders ' Funds |
|
|
|
(a) Share Capital |
67.29 |
67.29 |
|
(b) Reserves and Surplus |
3,726.77 |
3,266.77 |
|
(2) NON-CURRENT LIABILITIES |
|
|
|
(a) Long Term Borrowings |
20.37 |
17.43 |
|
(b) Deferred Tax Liability(Nett) |
0.57 |
0.33 |
|
(3) CURRENT LIABILITIES |
|
|
|
(a) Other Current Liabilities |
1,261.65 |
1,166.55 |
|
(b) Short Term Provisions |
8.4 |
5.37 |
|
TOTAL |
5,085.05 |
4,523.74 |
|
II. ASSETS |
|
|
|
(1) Non-Current Assets |
|
|
|
(a) Property, Plant & Equipment & Intangible Assets |
|
|
|
(i) Property, Plant & Equipment |
789.58 |
799.16 |
|
(ii) Intangible Assets |
1.81 |
6.06 |
|
(b) Non-current Investments |
3,080.05 |
1,102.26 |
|
(c)Long Term Loan & Advances |
0.58 |
1.74 |
|
(d) Other Non-Current Assets |
4.29 |
4.29 |
|
(2) Current Assets |
|
|
|
(a) Current Investments |
1,148.82 |
2,497.93 |
|
(b) Trade Receivables |
7.26 |
12.88 |
|
(c) Cash and Cash Equivalents |
51.6 |
59.5 |
|
(d) Short-term Loans and Advances |
1.06 |
39.92 |
|
TOTAL |
5,085.05 |
4,523.74 |
|
PARTICULARS |
31.03.2023 |
31.03.2022 |
|
INCOME |
|
|
|
Revenue from Operations |
926.06 |
725.58 |
|
Other Income |
30.84 |
28.58 |
|
Total Income |
956.9 |
754.16 |
|
EXPENSES |
|
|
|
Employee Benefit Expenses |
110.95 |
116.39 |
|
Depreciation and Amortisation |
29.14 |
31.26 |
|
Other Expenses |
225.94 |
201.89 |
|
Total Expenses |
366.03 |
349.54 |
|
Profit before Exceptional and Extraordinary items |
590.87 |
404.62 |
|
Exceptional items |
- |
- |
|
Extraordinary items |
- |
- |
|
Profit before Tax |
590.87 |
404.62 |
|
Tax Expenses |
|
|
|
Current Tax |
126 |
69.6 |
|
Tax relating to earlier years ( Credit ) |
4.63 |
-1.99 |
|
Deferred Tax ( Credit ) |
0.24 |
2.67 |
|
Profit for the year |
460 |
334.34 |
|
Earnings per share - Basic & Diluted (in Rs.) |
68.36 |
49.69 |
|
PARTICULARS |
31.3.2023 |
31.3.2022 |
|
A. CASH FLOW FROM OPERATING ACTIVITIES |
|
|
|
Net Profit before Tax and extraordinary items |
590.87 |
404.62 |
|
Adjustments for: |
|
|
|
Depreciation and amortisation expense |
29.14 |
31.26 |
|
(Profit) / Loss on redemption of investments |
-394.25 |
-226.41 |
|
Interest and other income on investments |
-11.81 |
-22.5 |
|
(profit)/ Loss on sale of Fixed Assets |
-1.78 |
- |
|
Interest on Income tax refund |
-1.79 |
- |
|
Provision/(withdrawn) for Diminution in value of Investments |
5.96 |
0.53 |
|
Operating profit / (loss) before working capital changes |
216.34 |
187.49 |
|
Changes in working capital: |
|
|
|
Increase / (Decrease) in provisions |
0.04 |
- |
|
Increase / (Decrease) in long term liabilities |
2.93 |
-0.42 |
|
Increase / (Decrease) in other current liabilities |
95.1 |
66.7 |
|
(Increase) / Decrease in short term loan and advances |
1.75 |
-1.07 |
|
(Increase) / Decrease in long term loan and advances |
1.16 |
-0.65 |
|
(Increase) / Decrease in trade receivables |
5.62 |
3 |
|
|
106.6 |
67.56 |
|
Cash Flow From / (Used in) Operating Activities |
322.94 |
255.05 |
|
Less: Taxes paid |
-88.74 |
-91.57 |
|
NET CASH FLOW FROM / (USED IN) OPERATING ACTIVITIES |
234.2 |
163.48 |
|
B.CASH FLOW FROM INVESTING ACTIVITIES |
|
|
|
Purchase of tangible / intangible assets |
-13.53 |
-2.01 |
|
Purchase/ sale of Investments (current and non-current) |
-634.63 |
-417.73 |
|
(Profit)/Loss on redemption of investments |
394.25 |
226.41 |
|
Dividend/ bank interest received |
11.81 |
22.5 |
|
NET CASH FLOW FROM / (USED IN) INVESTING ACTIVITIES |
-242.1 |
-170.83 |
|
Net Increase/decrease in cash & cash Equalants (A+B) |
-7.9 |
-7.36 |
|
Cash and Cash equivalents at beginning period (Refer Note 14) |
59.5 |
66.86 |
|
Cash and Cash equivalents at end of period (Refer Note 14) |
51.6 |
59.5 |
|
C. Cash and Cash equivalents comprise of |
|
|
|
Cash on hand |
1.14 |
1.94 |
|
In current accounts with Banks |
50.46 |
57.56 |
|
Total |
51.6 |
59.5 |
The provided data outlines the cash flow from operating activities for the years 2023 and 2022.
A. Cash Flow from Operating Activities:
- Net Cash Flow from Operating Activities:
- March 31, 2023: ₹234.2 crore
- March 31, 2022: ₹163.48 crore
B. Cash Flow from Investing Activities:
- Net Cash Flow from Investing Activities:
- March 31, 2023: -₹242.1 crore
- March 31, 2022: -₹170.83 crore
C. Net Increase/Decrease in Cash & Cash Equivalents:
- Net Increase/Decrease in Cash & Cash Equivalents:
- March 31, 2023: -₹7.9 crore
- March 31, 2022: -₹7.36 crore
Ending Cash & Cash Equivalents (March 31):
-Cash and Cash Equivalents:
- March 31, 2023: ₹51.6 crore
- March 31, 2022: ₹59.5 crore
Cash and Cash Equivalents Composition (March 31):
- Composition of Cash and Cash Equivalents:**
- Cash on Hand (March 31, 2023): ₹1.14 crore; (March 31, 2022): ₹1.94 crore
- Current Accounts with Banks (March 31, 2023): ₹50.46 crore; (March 31, 2022): ₹57.56 crore
|
Ratio |
2023 |
|
Current Ratio |
0.95 |
|
Return on Equity |
12.91% |
|
Net Capital Turnover ratio |
-15.1 |
|
Net Profit ratio |
49.67% |
|
Return on Capital Employed (ROCE) |
15.49% |
|
Return on Investment |
9.59% |
Here 's a summary of the financial ratios for the year 2023:
1. Current Ratio:
- Indicates that current assets are slightly less than current liabilities, potentially posing a liquidity concern.
2. Return on Equity (ROE):
- Indicates that for every unit of currency invested by shareholders, the company generated a return of 12.91%.
3. Net Capital Turnover Ratio:
- A negative ratio might indicate that the capital invested did not generate sufficient revenue or the business might have experienced a loss in capital.
4. Net Profit Ratio:
- Reflects that 49.67% of the company 's sales result in net profit, indicating efficient cost management.
5. Return on Capital Employed (ROCE):
- Measures the efficiency of capital utilization. A 15.49% ROCE means the company generated a return of 15.49% on the capital employed in the business.
6. Return on Investment (ROI):
- Represents the return on investment made in the company. A 9.59% ROI indicates the efficiency of the investment.
