| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Laffan Software Limited |
|
Particulars |
2023 |
2022 |
|
Assets |
||
|
Non-Current Assets |
||
|
Financial Assets |
||
|
i) Investments |
369.62 |
371.74 |
|
Other Non-Current Assets |
1.02 |
1.02 |
|
Total Non-Current Assets |
370.64 |
372.76 |
|
Current Assets |
||
|
Inventories |
1,828.12 |
1,839.08 |
|
Financial Assets |
||
|
i) Trade Receivables |
4.40 |
4.40 |
|
ii) Cash and Cash Equivalents |
12.29 |
5.76 |
|
Other Current Assets |
51.90 |
51.90 |
|
Total Current Assets |
1,896.71 |
1,901.14 |
|
Total Assets |
2,267.35 |
2,273.90 |
|
EQUITY & LIABILITIES |
||
|
EQUITY |
||
|
Share Capital |
1,522.17 |
1,522.17 |
|
Other Equity |
745.11 |
751.46 |
|
Total Equity |
2,267.28 |
2,273.63 |
|
LIABILITIES |
||
|
Current Liabilities |
||
|
ii) Other Liabilities |
0.08 |
0.28 |
|
Total Current Liabilities |
0.08 |
0.28 |
|
Particulars |
2023 |
2022 |
|
Income |
||
|
Revenue from Operations |
10.99 |
2.86 |
|
Other Income |
5.12 |
4.20 |
|
Total Revenue |
16.11 |
7.06 |
|
Expenditure |
||
|
Changes in Inventories of Finished Goods |
10.96 |
2.86 |
|
Employee Benefits Expense |
3.59 |
3.58 |
|
Other Expenses |
5.79 |
4.44 |
|
Total Expenses |
20.33 |
10.88 |
|
Profit before Exceptional Items and Tax |
(4.23) |
(3.82) |
|
Profit/ (Loss) Before Tax |
(4.23) |
(3.82) |
|
Tax Expense : |
||
|
Profit / (Loss) for the year |
(4.23) |
(3.82) |
|
Other Comprehensive Income |
||
|
i).Items that will not be reclassified to profit or loss-Actuarial (Loss)/Gain |
(2.12) |
(3.86) |
|
Other Comprehensive Income |
(2.12) |
(3.86) |
|
Total Comprehensive Income for the Year |
(6.35) |
(7.68) |
|
Particulars |
2023 |
2022 |
|
A. Cash Flow from Operating Activities |
||
|
Net Profit/(Loss) before tax |
(4.23) |
(3.82) |
|
Adjustments for: |
||
|
Operating Profit before Working Capital Changes |
(4.23) |
(3.82) |
|
Adjustment for : |
||
|
Change in Inventory |
10.96 |
2.86 |
|
Change in current assets |
1.00 |
|
|
Change in Current Liabilities |
(0.20) |
2.00 |
|
|
10.76 |
4.06 |
|
Cash Generated from Operations |
6.53 |
0.24 |
|
Adjustment for :- |
||
|
Net Cash from Operating Activities [A] |
6.53 |
0.24 |
|
Net Increase in Cash & Cash equivalents[A+B+C] |
6.53 |
0.24 |
|
Cash & Cash equivalents as at (Opening Balance) |
5.76 |
5.52 |
|
Cash & Cash equivalents as at (Closing Balance) |
12.29 |
5.76 |
The provided data outlines the cash flow from operating activities for the years 2023 and 2022. Let 's break down the information activity-wise:
1. Net Profit/(Loss) before tax:
- In 2023, there was a net loss of Rs.4.23 lakhs, compared to a loss of Rs.3.82 lakhs in 2022.
2. Adjustments for Operating Profit before Working Capital Changes:
- Both in 2023 and 2022, the operating profit before working capital changes was a loss of Rs.4.23 lakhs.
3. Adjustment for Change in Inventory:
- The change in inventory was Rs.10.96 lakhs in 2023 and Rs.2.86 lakhs in 2022.
4. Adjustment for Change in Current Assets:
- In 2023, there was an increase of Rs.1.00 lakh in current assets.
5. Adjustment for Change in Current Liabilities:
- In 2023, there was a decrease of Rs.0.20 lakh in current liabilities, while in 2022, there was an increase of Rs.2.00 lakhs.
6. Cash Generated from Operations:
- The cash generated from operations in 2023 was Rs.6.53 lakhs, showing a significant improvement from the previous year 's Rs.0.24 lakhs.
7. Net Increase in Cash & Cash equivalents:
- Both in 2023 and 2022, there was a net increase of Rs 6.53 lakhs and Rs.0.24 lakhs, respectively.
8. Opening and Closing Balance of Cash & Cash equivalents:
- The opening balance of cash and cash equivalents in 2023 was Rs.5.76 lakhs, increasing to Rs.12.29 lakhs by the end of the year. In 2022, the opening balance was Rs.5.52 lakhs, and the closing balance was Rs.5.76 lakhs.
