Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
---|---|---|---|---|---|---|---|
Primex-40 | |||||||
Kusum Industrial Gases Limited |
BALANCE SHEET OF KUSUM INDUSTRIAL GASES LIMITED (In Rs. Lakhs)
PARTICULARS |
31st March 2020 |
31st March 2019 |
ASSETS |
||
NON CURRENT ASSETS |
||
Property, Plant and Equipment |
8.24 |
13.76 |
Investments |
38,701.37 |
43,979.66 |
Other Financial assets |
2.34 |
10.53 |
Other non-current assets |
0.35 |
0.35 |
TOTAL NON CURRENT ASSETS |
38,712.30 |
44,004.30 |
CURRENT ASSETS |
||
Investments |
316.23 |
298.33 |
Cash and Cash equivalents |
11.61 |
10.26 |
Other Financial assets |
101.00 |
101.00 |
Current Tax assets |
0.86 |
0.00 |
other current assets |
6.54 |
0.05 |
TOTAL CURRENT ASSETS |
436.25 |
409.64 |
TOTAL ASSETS |
39,148.55 |
44,413.95 |
EQUITY AND LIABILITIES |
||
EQUITY |
||
Equity share capital |
118.75 |
118.75 |
Other equity |
38,734.31 |
43,988.21 |
TOTAL EQUITY |
38,853.06 |
44,106.96 |
LIABILITIES |
||
NON CURRENT LIABILITIES |
||
Deferred Tax liabilities |
273.69 |
284.68 |
TOTAL NON CURRENT LIABILITIES |
273.69 |
284.68 |
CURRENT LIABILITIES |
0.00 |
0.00 |
Current Tax liabilities |
0.00 |
0.74 |
Provisions |
21.00 |
21.00 |
Other current liabilities |
0.80 |
0.57 |
TOTAL CURRENT LIABILITIES |
21.80 |
22.31 |
TOTAL LIABILITIES |
295.49 |
306.99 |
TOTAL EQUITY AND LIABILITIES |
39,148.55 |
44,413.95 |
PARTICULARS |
2020 |
2019 |
2018 |
Revenue from Operations |
0.00 |
0.00 |
2740.97 |
EBITDA |
-6.07 |
-6.15 |
-3.69 |
Finance Cost |
0.00 |
0.00 |
0.00 |
Depreciation |
5.53 |
3.12 |
4.06 |
Other Income |
35.41 |
38.12 |
19.53 |
Profit before Exceptional items and Tax |
23.81 |
28.85 |
11.78 |
Exceptional items |
0.00 |
0.00 |
0.00 |
Total Tax |
1.07 |
7.22 |
0.88 |
Profit After Tax (PAT) |
22.74 |
21.63 |
10.90 |
EPS |
1.92 |
1.82 |
0.92 |
Particulars |
31st March 2022 |
31st March 2021 |
31st March 2020 |
Cash Flow Summary |
|
|
|
Cash and Cash Equivalents at Beginning of the year |
0.06 |
0.18 |
0.11 |
Net Cash from Operating Activities |
1.18 |
0.59 |
-0.18 |
Net Profit before Tax & Extraordinary Items |
1.49 |
0.99 |
1.12 |
Depreciation |
0.02 |
0.02 |
0.03 |
P/L on Sales of Assets |
-0.01 |
-0.23 |
-0.26 |
Total Adjustments (PBT & Extraordinary Items) |
0.01 |
-0.21 |
-0.23 |
Op. Profit before Working Capital Changes |
1.5 |
0.78 |
0.89 |
Trade & 0th receivables |
-0.01 |
0 |
0 |
Inventories |
-5.32 |
-0.38 |
4.28 |
Trade Payables |
0 |
0 |
-0.01 |
Loans & Advances |
5.02 |
0.23 |
-5.3 |
Total (OP before Working Capital Changes) |
-0.31 |
-0.15 |
-1.03 |
Cash Generated from/(used in) Operations |
1.19 |
0.63 |
-0.14 |
Interest Paid(Net) |
0 |
0 |
0 |
Direct Taxes Paid |
-0.01 |
-0.04 |
-0.04 |
Total-others |
-0.01 |
-0.04 |
-0.04 |
Cash Flow before Extraordinary Items |
1.18 |
0.59 |
-0.18 |
Net Cash Used in Investing Activities |
-1.08 |
-0.71 |
0.25 |
Purchased of Fixed Assets |
-0.01 |
-0.02 |
0 |
Purchase of Investments |
-1.08 |
-2.18 |
-1.33 |
Sale of Investments |
0.01 |
1.49 |
1.58 |
Net Inc/(Dec) in Cash and Cash Equivalent |
0.1 |
-0.12 |
0.07 |
Cash and Cash Equivalents at End of the year |
0.16 |
0.06 |
0.18 |
Summary of Kusum Industrial Gases Cash Flow Statement for the last three years (In Rs. Crore)
1. Operating Activities:
- Net cash from operating activities: The company generated positive cash flows from operating activities in all three years.
- Net profits before tax and extraordinary items: The company 's net profits increased from 0.99 in 2021 to 1.49 in 2022, with a dip to 1.12 in 2020.
- Depreciation expenses: The company incurred minimal depreciation expenses in each year.
- Profit/loss on sales of assets: The company reported a small loss on the sales of assets in 2021 and 2022.
- Total adjustments (PBT & extraordinary items): The company made minor adjustments to the net profits in each year.
2. Investing Activities:
- Net cash used in investing activities: The company used cash for investing activities in all three years, primarily due to the purchase of investments. The cash outflows were higher in 2021 and 2022 compared to 2020.
3. Financing Activities:
- Net cash used in financing activities: The company used cash for financing activities in all three years.
- Proceeds from other long-term borrowings: The company received proceeds from other long-term borrowings in 2022, 2021, and no such proceeds in 2020.
- Proceeds from short-term borrowings: The company received proceeds from short-term borrowings in 2022 and 2021, but not in 2020.
Particulars |
Mar-22 |
Mar-21 |
Mar-20 |
Mar-19 |
Mar-18 |
Sources of funds |
|
|
|
|
|
Cash profit |
1.48 |
1 |
1.1 |
1.31 |
0.48 |
Increase in equity |
0 |
0 |
0 |
0 |
0 |
Increase in other networth |
0 |
0 |
0.01 |
0 |
0.01 |
Decrease in investments |
0 |
0 |
0 |
1.04 |
0.15 |
Total Inflow |
1.48 |
1 |
1.11 |
2.35 |
0.64 |
Application of funds |
|
|
|
|
|
Decrease in networth |
0 |
0 |
0 |
0.01 |
0 |
Increase in gross block |
0.01 |
0.03 |
0 |
0.02 |
0.09 |
Increase in investments |
1.08 |
0.91 |
0.01 |
0 |
0 |
Increase in working capital |
0.39 |
0.06 |
1.1 |
2.32 |
0.55 |
Total Outflow |
1.48 |
1 |
1.11 |
2.35 |
0.64 |
DIVIDEND HISTORY
Particulars |
2020 |
2019 |
2018 |
Dividend (final + interim) (In Rs.) |
Nil |
Nil |
Nil |
Retained Earnings (Consolidated) (In Rs. Lakhs) |
3,431.86 |
3,417.86 |
3,367.96 |
PERFORMANCE OF THE COMPANY