| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| MSE Financial Services Limited |
|
Particulars |
2023 |
2022 |
|
EQUITY AND LIABILITIES |
|
|
|
Shareholder 's Funds |
|
|
|
(a) Share Capital |
|
|
|
Equity Shares |
1341.1 |
1341.1 |
|
Preference Shares |
1000 |
1000 |
|
|
2341 |
2341 |
|
(b) Reserves and Surplus |
-874.67 |
-919.31 |
|
Non-Current Liabilities |
|
|
|
Long Term Provisions |
7.53 |
4.27 |
|
Current Liabilities |
|
|
|
Trade Payables: |
|
|
|
(i) Total outstanding dues of creditors other than micro and small enterprises |
85.92 |
46.12 |
|
(c) Other Current Liabilities |
3598.08 |
4375.95 |
|
(d) Short-Term Provisions |
0.47 |
0.59 |
|
Total |
5158 |
5849 |
|
ASSETS |
|
|
|
Non-Current Assets |
|
|
|
(a) Property Plant & Equipment |
|
|
|
i) Tangible Assets |
10.93 |
14.83 |
|
ii) lntangible Assets |
|
0.43 |
|
(b) Non-Current lnvestments |
448.44 |
384.44 |
|
(c) Deferred Tax Assets (Net) |
3.52 |
2.72 |
|
(d) Long-Term Loans & Advances |
27.1 |
21.81 |
|
(e) Other non-current assets |
365.51 |
1056.6 |
|
Current Assets |
|
|
|
(a ) Current lnvestments |
16.4 |
16.98 |
|
(b) Trade Receivables |
128.63 |
232.75 |
|
(c) Cash & Bank Balances |
3807.72 |
3991.96 |
|
(d) Short-Term Loans & Advances |
212.96 |
104.28 |
|
(e) Other Current Assets |
137.22 |
57.94 |
|
Total |
5158 |
5849 |
|
Particulars |
2023 |
2022 |
|
Revenue From Operations |
577.29 |
660.13 |
|
Other lncome |
323.9 |
195.76 |
|
Total Revenue (l +ll) |
901.19 |
855.9 |
|
Expenses: |
|
|
|
Fee and Commission Expense |
299.93 |
377.66 |
|
Employees Cost & Benefits |
174.74 |
147.68 |
|
Depreciation and Amortization Expense |
5.84 |
12.28 |
|
Finance cost |
35.49 |
4.22 |
|
Other Expenses |
332.3 |
265.31 |
|
Total Expenses |
849.29 |
807.14 |
|
Profit Before Exceptional ltem (lll- V) |
52.9 |
48.75 |
|
Profit Before Tax (lll- Vl) |
52.9 |
48.75 |
|
Tax Expense: |
|
|
|
(1) Current tax |
|
|
|
(2) Prior Period Tax |
-9.05 |
20.02 |
|
(3) Deferred tax |
0.8 |
-3.89 |
|
Total Tax Expense |
-8.25 |
16.13 |
|
Profit (Loss) for the period (Vll - VIll) |
44.65 |
32.63 |
|
Earnings per Equity Share: |
|
|
|
Basic EPS |
0.03 |
0.02 |
|
Diluted EPS |
0.03 |
0.02 |
|
Particulars |
2023 |
2022 |
|
CASH FLOWS FROM OPERATING ACTIVITIES |
|
|
|
Net profit/(loss) after Tax |
44.65 |
32.63 |
|
Adiustments for: |
|
|
|
Depreciation |
5.84 |
12.28 |
|
Interest expense |
35.48 |
4.22 |
|
Interest Income |
-163.51 |
-105.1 |
|
Operating profit/(loss) before working capital changes |
-77.54 |
-55.98 |
|
Adiustments for changes in- |
|
|
|
Other Non current assets |
691.09 |
-377.21 |
|
Other Current Liabilities |
-777.87 |
3384.93 |
|
Short Term Provisions |
-0.12 |
0.14 |
|
Trade Payables |
39.79 |
-10.27 |
|
Short-Term Loans & Advances |
-108.68 |
5.7 |
|
Other Current Assets |
-79.28 |
36.23 |
|
Long Term Provisions |
3.26 |
1.95 |
|
Trade Receivables |
104.12 |
-26.92 |
|
Long-Term Loans & Advances |
-5.3 |
-0.32 |
|
Cash generated from Operations |
210.53 |
2955.25 |
|
Add/(less) : Income Tax Adjustments |
-0.8 |
-3.89 |
|
Net Cash from Operating activites (A) |
-211.33 |
2951.36 |
|
CASH FLOWS FROM INVESTING ACTIVITIES |
|
|
|
Purchase of Investments |
-100 |
61.6 |
|
Investment in Fixed Deposits |
-912 |
-296 |
|
Current Investments |
0.58 |
-16.98 |
|
Interest Income |
163.51 |
105.1 |
|
Purchase of Property, Plant and Equipment |
-1.52 |
-2.73 |
|
Net Cash Flow Investing Activities (B) |
849.43 |
272.21 |
|
CASH FLOWS FROM FINANCING ACTIVITIES |
|
|
|
Proceeds from issuance of share capital & borrowings |
|
|
|
Repayment of borrowings |
|
64.54 |
|
Interest paid |
-35.48 |
-4.22 |
|
Net cash used in financing activities (C ) |
-35.48 |
-68.76 |
|
NET CASH TNFLOW/(OUTFLOW) |
1096.24 |
2610.4 |
|
Cash and cash equivalents at beginning of period |
2910.95 |
300.56 |
|
Cash and cash equivalents at end of period |
1814.71 |
2910.95 |
|
Net Increase/(Decrease) in Cash and Cash Equivalents |
1096.24 |
2610.4 |
Certainly, here is a summary of the Cash Flow Statement for the years 2023 and 2022:
1. Current Ratio:
In 2023, the current ratio is 1.34, indicating that the company has Rs 1.34 in current assets for every Rs 1 in current liabilities.
In 2022, the current ratio was 1.31, which also demonstrates strong liquidity.
2. Debt Equity Ratio:
In 2023, the debt equity ratio is 0.88, suggesting that the company has Rs 0.88 in debt for every Rs 1 in equity.
In 2022, the debt equity ratio was 0.54, indicating a slight increase in debt relative to equity.
3. Debt Service Coverage Ratio:
In 2023, the debt service coverage ratio is 0.01, which may be a cause for concern as it indicates the company 's ability to cover its debt obligations is minimal.
In 2022, the ratio was slightly better at 0.02.
4. Return on Equity Ratio:
Both in 2023 and 2022, the return on equity ratio is 0.01, indicating a consistent but relatively low return on shareholders ' equity.
5. Inventory Turnover Ratio:
In 2023, the inventory turnover ratio is 0.15, suggesting that the company 's inventory turnover has improved, which is generally positive.
In 2022, the ratio was 0.09, indicating a lower turnover rate for inventory.
6. Trade Receivables Turnover Ratio:
In 2023, the trade receivables turnover ratio is notably high at 1446.2, which suggests that the company is collecting receivables very efficiently.
In 2022, the ratio was 1.24, indicating a significant improvement in receivables turnover.
7. Net Capital Turnover Ratio:
In 2023, the net capital turnover ratio is 0.02, which indicates a lower efficiency in generating sales relative to capital employed.
In 2022, the ratio was higher at 0.1, suggesting more efficient capital utilization.
8. Net Profit Ratio:
In 2023, the net profit ratio is 0.46, showing an increase in the company 's profitability compared to 2022.
In 2022, the ratio was 0.29, indicating a lower net profit relative to sales.
9. Return on Capital Employed:
Both in 2023 and 2022, the return on capital employed is 0.01, indicating a consistent but relatively low return on the capital invested in the business.
10. Return on Investment:
In both 2023 and 2022, the return on investment is 0, which suggests that the company did not generate any return on the total investment.
