| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| LandMarc Leisure Corporation Limited |
|
Particulars |
2023 |
2022 |
|
I. ASSETS |
|
|
|
(1) Non-current Assets |
|
|
|
(a) Property, Plant and Equipment |
2.08 |
0.65 |
|
(b) Capital Work-in-progress |
114.57 |
400.22 |
|
(c) Financial assets |
|
|
|
(i) Investments |
0 |
0 |
|
(ii) Loans |
|
|
|
(iii) Other financial assets |
3,000.44 |
3,000.44 |
|
(e) Deferred Tax assets |
1.67 |
1.67 |
|
(f) Other non-current assets |
12.06 |
1.41 |
|
Total Non-current Assets |
3,130.82 |
3,404.39 |
|
(2) Current assets |
|
|
|
(a) Inventories |
2.97 |
0.05 |
|
(b) Financial assets |
|
|
|
(i) Investments |
27.71 |
2.61 |
|
(ii) Trade receivables |
14.99 |
2.93 |
|
(iii) Cash and cash equivalents |
58.14 |
4.76 |
|
(iv) Bank Balances other than Cash and cash equivalent |
- |
- |
|
(v) Other financial assets |
976.47 |
986.62 |
|
(c) Other Current assets |
45.1 |
60.35 |
|
Total Current Assets |
1,125.38 |
1,057.32 |
|
TOTAL ASSETS |
4,256.20 |
4,461.71 |
|
II. EQUITY AND LIABILITIES |
|
|
|
Equity |
|
|
|
(a) Equity share capital |
8,000.00 |
8,000.00 |
|
(b) Other equity |
-5,398.82 |
-5,048.35 |
|
Total Equity |
2,601.18 |
2,951.65 |
|
Liabilities |
|
|
|
(1) Non-current liabilities |
|
|
|
(a) Financial liabilities |
|
|
|
(i) Borrowings |
811.09 |
637.59 |
|
(ii) Other financial liabilities |
254 |
254 |
|
(b) Provisions |
4.61 |
4.09 |
|
Total Non-current Liabilities |
1,069.70 |
895.67 |
|
(2) Current liabilities |
|
|
|
(a) Financial liabilities |
|
|
|
(i) Borrowings |
368.41 |
329.55 |
|
(ii) Trade payables |
172.09 |
214.8 |
|
(iii) Other financial liabilities |
|
|
|
(b) Provisions |
- |
- |
|
(c) Other Current Liabilities |
44.82 |
70.02 |
|
Total Current Liabilities |
585.32 |
614.38 |
|
TOTAL EQUITY AND LIABILITIES |
4,256.20 |
4,461.70 |
|
Particulars |
2023 |
2022 |
|
Income |
|
|
|
I. Revenue from Operations |
106.69 |
1.13 |
|
II. Other Income |
0.32 |
0.97 |
|
III. Finance Income |
0.55 |
- |
|
III. Total Revenue (I+II) |
107.56 |
2.1 |
|
IV. Expenses |
|
|
|
Operational Expenses |
368.89 |
6 |
|
Change in Inventories |
3.14 |
- |
|
Employee benefit expenses |
23.95 |
27.14 |
|
Finance Cost |
0.43 |
0.88 |
|
Depreciation and amortization |
0.5 |
0.55 |
|
Other expenses |
61.11 |
103.91 |
|
Total Expenses (IV) |
458.03 |
138.48 |
|
V. Profit/(Loss) before exceptional and extraordinary items and tax |
-350.47 |
-136.38 |
|
VI. Exceptional & Extraordinary Items |
- |
- |
|
VII. Profit/(Loss) before tax (III - IV) |
-350.47 |
-136.38 |
|
VIII. Tax expense: |
|
|
|
1. Current Tax |
- |
-2.6 |
|
2. Deferred Tax |
- |
-0.36 |
|
IX. Profit/(Loss) for the period (VII - VIII) |
-350.47 |
-133.42 |
|
X. Other Comprehensive Income |
|
|
|
Other Comprehensive Income for the year (X) |
- |
- |
|
XI. Total Comprehensive Income for the year (IX+X) |
-350.47 |
-133.42 |
|
XII. Earning per Equity Share |
|
|
|
(1) Basic |
-0.044 |
-0.017 |
|
(2) Diluted |
-0.044 |
-0.017 |
|
PARTICULARS |
2023 |
2022 |
|
A. CASH FLOW FROM OPERATING ACTIVITIES |
|
|
|
Net Profit before tax & extra ordinary items |
-350.47 |
-133.42 |
|
Adjustments for: |
|
|
|
Depreciation |
0.5 |
0.7 |
|
Profit/Loss on sale of Fixed Assets |
- |
- |
|
Profit/Loss on Fair value of Investments |
- |
- |
|
Impairment of Fixed Assets |
- |
- |
|
Provision for employee benefits |
0.52 |
1.04 |
|
Share of Loss of Investment of Investor |
- |
- |
|
Sundry Balance Written back |
- |
- |
|
Interest (net) & Dividend Income |
0.87 |
1.96 |
|
|
-348.58 |
-129.72 |
|
Operating Profit before Working Capital Changes |
|
|
|
Adjustments for: |
|
|
|
(Increase)/Decrease in Stock-in Trade |
-2.92 |
- |
|
(Increase)/Decrease in Trade and Other Receivables |
-12.07 |
2.32 |
|
(Increase)/Decrease in Loans & Advances |
10.15 |
- |
|
Increase/(Decrease) in Current Liabilities |
-25.21 |
-4.88 |
|
(Increase)/Decrease in Other Current Assets and Non current Assset |
4.6 |
37.5 |
|
Increase/(Decrease) in Trade Payable |
-42.71 |
-8.36 |
|
(Increase)/Decrease in Miscellaneous Expenses (Assets) |
-68.15 |
26.58 |
|
Cash Generated From Operations |
-416.73 |
-103.14 |
|
Net Cash Inflow/(Outflow)before Extraordinary Items |
-416.73 |
-103.14 |
|
Net Cash flow From Operating Activities (A) |
-416.73 |
-103.14 |
|
B. Cash Flow from Investing Activities: |
|
|
|
Purchase of Fixed Assets |
-1.93 |
- |
|
Sale/(Purchase) of Investments |
-25.1 |
-7.29 |
|
Investment in Capital WIP |
285.65 |
-45.89 |
|
Interest (net) & Dividend Income |
-0.87 |
-1.96 |
|
Net Cash From Investment Activities (B) |
257.75 |
-55.14 |
|
C. Cash Flow from Financing Activities: |
|
|
|
Loan Taken During the year |
38.86 |
-121.6 |
|
Loan Repaid During the year |
173.5 |
216.35 |
|
Net Cash Used in Financing Activities (C) |
212.35 |
94.75 |
|
Net Increase / (Decrease) in Cash & Cash Equivalent (A+B+C) |
53.38 |
-63.53 |
|
Cash & Cash Equivalent as on Beinging of the year |
4.76 |
-58.77 |
|
Cash & Cash Equivalent as on Close of the year |
58.14 |
4.76 |
Certainly, here is a summary of the Cash Flow Statement for the years 2023 and 2022:
Cash Flow from Operating Activities:
- 2023: Net Cash Outflow of -416.73 rupees
- Adjustments include changes in working capital elements (stock-in-trade, receivables, loans, current liabilities, etc.)
- Operating profit before these changes resulted in a negative cash flow.
- 2022: Net Cash Outflow of -103.14 rupees
- Similar adjustments in working capital, resulting in a smaller negative cash flow compared to 2023.
Cash Flow from Investing Activities:
- 2023: Net Cash Inflow of 257.75 rupees
- Mainly driven by significant investments in capital work in progress and the sale of investments.
- 2022: Net Cash Outflow of -55.14 rupees
- Shows a smaller outflow due to lesser investment in capital work in progress and purchase of investments.
Cash Flow from Financing Activities:
- 2023: Net Cash Outflow of 212.35 rupees
- Majorly affected by loans taken during the year and repayment of loans.
- 2022: Net Cash Outflow of 94.75 rupees
- Indicates a lower outflow compared to 2023 due to lesser loan repayment.
Overall Change in Cash & Cash Equivalents:
- 2023: Closing cash increased by 53.38 rupees compared to the beginning of the year.
- 2022: Closing cash decreased by 63.53 rupees compared to the beginning of the year.
|
Ratio |
2023 |
2022 |
|
Current ratio |
1.92 |
1.72 |
|
Debt-equity ratio |
0.45 |
0.33 |
|
Return on equity ratio |
-0.13 |
-0.05 |
|
Trade receivables turnover ratio |
2.98 |
0.03 |
|
Net capital turnover ratio |
0.2 |
0 |
|
Net profit ratio |
-3.28 |
-118.07 |
|
Return on capital employed |
-0.1 |
-0.04 |
Here is a summary of the financial and operational metrics for LandMarc Leisure Corporation Limited for the years 2023 and 2022:
2023:
- Current Ratio: 1.92
- Indicates an improvement in short-term liquidity compared to 2022.
- Debt-Equity Ratio: 0.45
- Shows an increase in leverage compared to 2022 but still indicates a reasonable balance between debt and equity.
- Return on Equity (ROE) Ratio: -0.13
- Indicates a negative return on equity, showing a loss incurred during the year.
- Trade Receivables Turnover Ratio: 2.98
- Reflects an improvement in collecting receivables compared to 2022.
- Net Capital Turnover Ratio: 0.2
- Shows a low utilization of capital in generating sales.
- Net Profit Ratio: -3.28
- Reflects a substantial negative profit margin for the year.
- Return on Capital Employed (ROCE): -0.1
- Indicates a negative return on the capital employed.
2022:
- Current Ratio: 1.72
- Shows a slightly lower liquidity position compared to 2023.
- Debt-Equity Ratio: 0.33
- Indicates a lower leverage than in 2023.
- Return on Equity (ROE) Ratio: -0.05
- Indicates a negative return on equity, although less than in 2023.
- Trade Receivables Turnover Ratio: 0.03
- Shows significantly lower efficiency in collecting receivables compared to 2023.
- Net Capital Turnover Ratio: 0
- Indicates no utilization of capital in generating sales.
- Net Profit Ratio: -118.07
- Reflects an extremely high negative profit margin, worse than in 2023.
- Return on Capital Employed (ROCE): -0.04
- Indicates a slightly better return on the capital employed compared to 2023.
