| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Lingapur Estates Limited |
|
Particulars |
2022 |
2021 |
|
I. EQUITY AND LIABILITIES |
|
|
|
(1) Shareholder 's Funds |
|
|
|
(a) Share Capital |
153.4 |
153.4 |
|
(b) Reserves and Surplus |
509.75 |
562.53 |
|
(2) Non-Current Liabilities |
|
|
|
(a) Long - Term Borrowings |
162.49 |
1.29 |
|
(3) Current Liabilities |
|
|
|
(a) Short-Term Borrowings |
75 |
100 |
|
(b) Trade Payables |
|
|
|
(i) Total outstanding dues of creditors other than micro enterprises and small enterprises |
14.14 |
14.65 |
|
(c) Other Current Liabilities |
35.43 |
63.53 |
|
(d) Short-Term Provisions |
|
|
|
Total |
950.21 |
895.4 |
|
II. ASSETS |
|
|
|
(1) Non-Current Assets |
|
|
|
(i) Property, Plant and Equipment |
290.7 |
277.27 |
|
(ii) Capital Work In Progress |
47.04 |
33 |
|
Intangible assets under development |
|
|
|
(a) Non-current investments |
204.47 |
199.47 |
|
(b) Deferred tax assets (net) |
67.71 |
71.1 |
|
(c) Long-term loans and advances |
4.11 |
4.11 |
|
(2) Current Assets |
67.71 |
71.1 |
|
(a) Inventories |
112.14 |
139.71 |
|
(b) Trade receivables |
3.05 |
108 |
|
(c) Cash and cash equivalents |
220.93 |
50.35 |
|
(d) Short-term loans and advances |
0.06 |
12.39 |
|
Total |
950.21 |
895.4 |
|
Particulars |
2022 |
2021 |
|
INCOME |
|
|
|
I Revenue from operations |
969.78 |
625.78 |
|
II Other Income |
14.3 |
41.25 |
|
Total Revenue (I+II) |
984.08 |
667.03 |
|
III EXPENSES |
|
|
|
Purchase of Stock in Trade |
411.7 |
229.39 |
|
Cost of Materials Consumed |
60.99 |
47.75 |
|
Change in Inventories of Finished Goods/ Stock |
27.57 |
-11.9 |
|
Employee Benefit Expenses |
308.35 |
300.3 |
|
Financial Cost |
19.67 |
0.23 |
|
Other Administrative Expenses |
91.8 |
53.32 |
|
Depreciation & Amortization |
29.95 |
36.73 |
|
Total Expenses (III) |
950.03 |
655.82 |
|
IV Net Profit/ Loss ( I+II-III) |
34.05 |
11.21 |
|
V Add: Share of profit / (loss) in a Partnership Firm |
- |
0.49 |
|
VI Profit before exceptional and extraordinary items and tax |
34.05 |
11.7 |
|
VII Profit before extraordinary items and tax |
34.05 |
11.7 |
|
VIII Profit before tax |
34.05 |
11.7 |
|
IX Tax Expenses: |
|
|
|
(1) Current tax |
0.91 |
0.7 |
|
(2) Deferred tax |
3.39 |
0.35 |
|
|
4.3 |
1.05 |
|
X Profit for the period from continuing operations (after tax) |
29.75 |
10.66 |
|
XI Profit for the period |
29.75 |
10.66 |
|
Earning per equity share: |
|
|
|
(1) Basic |
1.94 |
0.69 |
|
Particulars |
2022 |
2021 |
|
A Cash Flow from Operating Activities |
|
|
|
Net Profit |
34.05 |
11 |
|
Depreciation |
29.95 |
36.73 |
|
Dividend Income |
-0.59 |
-0.34 |
|
Interest Income |
-0.48 |
- |
|
Partnership Firm Income |
- |
-0.49 |
|
Interest Paid |
19.67 |
0.23 |
|
Miscellaneous Income |
-1.98 |
|
|
Operating profit before working capital changes Adjustment for Working capital changes |
80.62 |
47.13 |
|
Decrease in Long term Borrowings |
|
-1.15 |
|
Increase/ Decrease in Trade Payables |
-25 |
8.84 |
|
Decrease in Trade Payables - Non Cash Adjustment |
-0.51 |
-0.6 |
|
Decrease in Current Liabilities |
-3.19 |
-0.63 |
|
Increase/ Decrease in Short term Provisions |
-24.91 |
24.62 |
|
Adjustment to Provisions |
|
|
|
Adjustment to Sundry Creditors |
|
|
|
|
-53.61 |
31.08 |
|
Increase/Decrease in Long term Loans & Advances |
|
-0.02 |
|
Increase/Decrease in Inventories |
27.57 |
-11.9 |
|
Increase/Decrease in Trade Receivables |
104.94 |
-97.88 |
|
Decrease/Increase in Short Term Provisions |
12.34 |
11.7 |
|
Net Cash Generated from Operations A |
171.86 |
-19.89 |
|
B Cash flow from Investing Activities |
|
|
|
Purchase of Fixed Assets |
-123.41 |
-104.11 |
|
Investment in Fixed Deposits |
-17.43 |
|
|
Dividend Income |
0.59 |
0.34 |
|
Interest Income Investments Others Miscellaneous Income |
0.48 |
- |
|
Investments Others |
-5 |
|
|
Miscellaneous Income |
1.98 |
|
|
Net Cash Flow from Investing Activities- B |
-142.79 |
-103.77 |
|
C Cash Flow From Financing Activity |
|
|
|
Interest Paid on Term Loan |
-19.67 |
-0.23 |
|
Short Term Borrowings |
161.2 |
100 |
|
Net Cash flow from Financing Activities-C |
141.53 |
99.77 |
|
Net Increase in Cash & Cash Equivalents |
170.6 |
-23.89 |
|
Cash & Cash Equivalents as at 01-04-2021 (Opening Balance) |
50.34 |
74.23 |
|
Cash & Cash Equivalents as at 31-03-2022 (Closing Balance) |
220.94 |
50.34 |
Certainly, here is a summary of the Cash Flow Statement for the years 2022 and 2021:
A. Cash Flow from Operating Activities:
1. Net Profit:
In 2022, the net profit was Rs. 34.05, compared to Rs. 11 in 2021.
2. Depreciation:
Depreciation expenses were Rs. 29.95 in 2022, down from Rs. 36.73 in 2021.
3. Dividend Income and Interest Income:
Dividend income was -Rs. 0.59 in 2022, and interest income was -Rs. 0.48. In 2021, there was a dividend income of -Rs. 0.34, and interest income was not provided.
4. Partnership Firm Income:
There was no income from the partnership firm in 2022, while it was -Rs. 0.49 in 2021.
5. Interest Paid and Miscellaneous Income:
Interest paid increased from Rs. 0.23 in 2021 to Rs. 19.67 in 2022. Miscellaneous income was -Rs. 1.98 in 2022.
6. Operating Profit Before Working Capital Changes:
The operating profit before working capital changes increased from Rs. 47.13 in 2021 to Rs. 80.62 in 2022.
7. Adjustment for Working Capital Changes:
There were various changes in working capital, including a decrease in long-term borrowings, an increase in trade payables, a decrease in trade payables (non-cash adjustment), a decrease in current liabilities, an increase in short-term provisions, adjustments to provisions and sundry creditors, an increase in long-term loans and advances, an increase in inventories, and an increase in trade receivables.
8. Net Cash Generated from Operations (A):
The net cash generated from operations was Rs. 171.86 in 2022, contrasting with -Rs. 19.89 in 2021.
B. Cash Flow from Investing Activities:
1. Purchase of Fixed Assets:
Investments in fixed assets amounted to -Rs. 123.41 in 2022, compared to -Rs. 104.11 in 2021.
2. Investment in Fixed Deposits, Dividend Income, Interest Income, and Miscellaneous Income:
There was an investment in fixed deposits of -Rs. 17.43 in 2022. Dividend income, interest income, and miscellaneous income contributed to cash flow.
3. Net Cash Flow from Investing Activities (B):
The net cash flow from investing activities was -Rs. 142.79 in 2022, compared to -Rs. 103.77 in 2021.
C. Cash Flow from Financing Activities:
1. Interest Paid on Term Loan and Short Term Borrowings:
Interest paid on term loan was -Rs. 19.67 in 2022, and short-term borrowings increased from Rs. 100 in 2021 to Rs. 161.2 in 2022.
2. Net Cash Flow from Financing Activities (C):
The net cash flow from financing activities was Rs. 141.53 in 2022, compared to Rs. 99.77 in 2021.
Summary of Cash and Cash Equivalents:
1. Net Increase in Cash & Cash Equivalents:
There was a net increase in cash and cash equivalents of Rs. 170.6 in 2022, compared to a decrease of -Rs. 23.89 in 2021.
2. Opening and Closing Balance of Cash & Cash Equivalents:
The opening balance of cash and cash equivalents in 2022 was Rs. 50.34, increasing to a closing balance of Rs. 220.94. In 2021, the opening balance was Rs. 74.23, reaching a closing balance of Rs. 50.34.
3. Net Increase/Decrease in Cash and Cash Equivalents:
The overall change in cash and cash equivalents from the beginning to the end of the period was Rs. 170.6 in 2022 and -Rs. 23.89 in 2021.
|
Particulars |
2022 |
2021 |
|
Current ratio |
2.7 |
1.74 |
|
Debt equity ratio |
0.25 |
|
|
Debt service coverage ratio |
3.31 |
206.21 |
|
Return on Equity |
5 |
1.65 |
|
Inventory turnover ratio |
8 |
4.68 |
|
Trader receivable turnover ratio |
17 |
10.6 |
|
Trade payable turnover ratio |
33 |
18.92 |
|
Net capital turnover ratio |
3 |
4.16 |
|
Net profit ratio |
3 |
1.7 |
|
Return on capital employed |
4 |
1.63 |
|
Return on investment |
5 |
1.65 |
Here is a summary of the financial and operational metrics for Lingapur Estates Limited for the years 2022 and 2021:
Financial Ratios:
1. Current Ratio:
The current ratio increased from 1.74 in 2021 to 2.7 in 2022, indicating an improvement in the company 's short-term liquidity position.
2. Debt Equity Ratio:
The debt-equity ratio was 0.25 in 2022. No value is provided for 2021. A lower debt-equity ratio suggests a lower level of financial leverage, which can be favorable.
3. Debt Service Coverage Ratio:
The debt service coverage ratio increased from 206.21 in 2021 to 3.31 in 2022. This significant change could be due to a decrease in debt obligations or an increase in operating income.
4. Return on Equity (ROE) Ratio:
The return on equity increased from 1.65 in 2021 to 5 in 2022, indicating improved profitability relative to shareholders ' equity.
5. Inventory Turnover Ratio:
The inventory turnover ratio increased from 4.68 in 2021 to 8 in 2022, suggesting more efficient management of inventory.
6. Trade Receivable Turnover Ratio:
The trade receivable turnover ratio increased from 10.6 in 2021 to 17 in 2022, indicating a faster collection of receivables.
7. Trade Payable Turnover Ratio:
The trade payable turnover ratio increased from 18.92 in 2021 to 33 in 2022, suggesting improved management of trade payables.
8. Net Capital Turnover Ratio:
The net capital turnover ratio decreased from 4.16 in 2021 to 3 in 2022. A higher ratio typically indicates efficient utilization of capital for generating revenue.
9. Net Profit Ratio:
The net profit ratio increased from 1.7 in 2021 to 3 in 2022, indicating an improvement in the percentage of profit relative to sales.
10. Return on Capital Employed (ROCE) Ratio:
The return on capital employed increased from 1.63 in 2021 to 4 in 2022, suggesting improved efficiency in generating returns from capital employed.
11. Return on Investment (ROI) Ratio:
The return on investment increased from 1.65 in 2021 to 5 in 2022, indicating improved returns relative to the investments made.
