|
PARTICULARS |
31ST March 2022 |
31ST March 2021 |
31ST March 2020 |
|
ASSETS |
|
|
|
|
NON-CURRENT ASSETS |
|
|
|
|
Property, plant and equipment |
418562 |
431611 |
443265 |
|
Capital work-in-progress |
22711 |
8985 |
5251 |
|
Goodwill |
108184 |
108184 |
108184 |
|
FINANCIAL ASSETS |
|
|
|
|
Investments |
- |
- |
- |
|
Other financial assets |
2592 |
2821 |
1770 |
|
Other non-current assets |
6040 |
2888 |
2732 |
|
Non-current tax assets (net) |
2513 |
4738 |
8746 |
|
TOTAL NON-CURRENT ASSETS |
596152 |
596087 |
608519 |
|
CURRENT ASSETS |
|
|
|
|
Inventories |
123441 |
93448 |
59281 |
|
FINANCIAL ASSETS |
|
|
|
|
Trade Receivables |
50866 |
19679 |
12703 |
|
Cash and Cash equivalents |
12126 |
33191 |
30020 |
|
Other financial assets |
13196 |
10346 |
31571 |
|
Other Current Assets |
4294 |
4615 |
5980 |
|
TOTAL CURRENT ASSETS |
217302 |
169839 |
150611 |
|
TOTAL ASSETS |
813454 |
765926 |
759130 |
|
EQUITY AND LIABILITIES |
|
|
|
| EQUITY | |||
|
Equity share capital |
15072 |
15072 |
15072 |
|
Other Equity |
201345 |
191505 |
174209 |
|
Non-controlling Interests |
|
|
2868 |
|
TOTAL EQUITY |
216417 |
206577 |
192149 |
|
LIABILITIES |
|
|
|
|
NON-CURRENT LIABILITIES |
|
|
|
|
FINANCIAL LIABILITIES |
|
|
|
|
Borrowings |
112217 |
72559 |
98800 |
|
Other financial liabilities |
89876 |
72693 |
160096 |
|
Deferred tax liabilities (net) |
54453 |
51528 |
54739 |
|
Other non-current liabilities |
- |
12296 |
22885 |
|
TOTAL NON-CURRENT LIABILITIES |
301232 |
253044 |
336520 |
|
CURRENT LIABILITIES |
|
|
|
|
FINANCIAL LIABILITIES |
|
|
|
|
Borrowings |
24756 |
56620 |
8773 |
|
Trade payables |
162921 |
117559 |
96416 |
|
Other financial liabilities |
68851 |
71295 |
97740 |
|
Other current liabilities |
35247 |
57037 |
26034 |
|
Provisions |
1035 |
961 |
803 |
|
Current tax liabilities (net) |
1079 |
695 |
695 |
|
TOTAL CURRENT LIABILITIES |
295805 |
306305 |
230461 |
|
TOTAL EQUITY AND LIABILITIES |
813454 |
765926 |
759130 |
|
PARTICULARS |
2022 |
2021 |
2020 |
|
Revenue from Operations |
1196902 |
875006 |
998683 |
|
Total Revenue including Other Income |
1200048 |
885656 |
1005499 |
|
EBIDTA |
47399 |
44791 |
76522 |
|
EBIDTA Margin |
3.96% |
5.11% |
7.66% |
|
Finance Cost |
18,396 |
20968 |
27496 |
|
Depreciation and amortization expense |
19411 |
19238 |
22235 |
|
Profit before Exceptional items and Tax |
12210 |
(2835) |
14321 |
|
Exceptional items |
- |
- |
4544 |
|
Total Tax |
3000 |
(7417) |
(15223) |
|
Profit after Tax |
9210 |
4582 |
25000 |
|
PAT Margin |
0.76% |
0.52% |
2.50% |
|
EPS (In Rs.) |
6.18 |
3.07 |
16.61 |
|
Cash flow from operating activities |
2022 |
2021 |
2020 |
|
Profit / (loss) before tax |
12,210.00 |
2,835.00 |
9,777.00 |
|
Adjustments for: |
|||
|
Interest income |
1,511.00 |
2,912.00 |
1,829.00 |
|
Depreciation and amortisation expense |
19,411.00 |
19,238.00 |
22,235.00 |
|
Loss on disposal / discard of property, plant and equipment (net) |
53.00 |
84.00 |
3.00 |
|
Gain on investment / financial assets measured at FVTPL |
26.00 |
- |
224.00 |
|
Other liability written back |
- |
83.00 |
- |
|
Export obligation deferred income |
11.00 |
100.00 |
248.00 |
|
Unrealised foreign exchange differences (net) |
1,781.00 |
938.00 |
4,506.00 |
|
Net mark to market (gain) / loss on derivative contracts |
1,479.00 |
6,358.00 |
8,540.00 |
|
Net expected credit loss |
633.00 |
106.00 |
533.00 |
|
Provision for doubtful debts/ doubtful debt written off |
353.00 |
24.00 |
344.00 |
|
Trade payable written back |
- |
851.00 |
- |
|
Finance costs |
18,396.00 |
20,968.00 |
27,496.00 |
|
Operating profit before working capital changes |
49,810.00 |
39,059.00 |
54,053.00 |
|
Adjustments for working capital changes: |
|||
|
(Increase) in inventories |
29,993.00 |
34,167.00 |
35,729.00 |
|
(Increase) / decrease in trade and other receivables |
29,570.00 |
6,603.00 |
11,878.00 |
|
Increase in trade and other payables |
20,598.00 |
2,408.00 |
25,633.00 |
|
Cash generated from operating activities |
10,845.00 |
13,903.00 |
1,27,293.00 |
|
Income tax refund (net) (including interest) |
2,681.00 |
4,412.00 |
1,172.00 |
|
Net cash generated from operating activities |
13,526.00 |
18,315.00 |
1,26,121.00 |
|
Cash flow from investing activities |
|||
|
Payments for property, plant and equipment (including capital work in progress, Intangible assets, Capital advances, Capital creditors and Intangible assets under development) |
16,884.00 |
7,958.00 |
5,038.00 |
|
Proceed from sale of Mutual fund (net) |
26.00 |
- |
1,225.00 |
|
(Placement) / Encashment of short-term bank deposits (net) |
3,123.00 |
2,607.00 |
5,016.00 |
|
Interest received |
947.00 |
1,246.00 |
1,662.00 |
|
Net cash (used in) investing activities |
19,034.00 |
4,105.00 |
7,167.00 |
|
Cash flow from financing activities |
|||
|
Proceeds from long-term borrowings |
66,422.00 |
15,428.00 |
30,586.00 |
|
Repayment of long-term borrowings |
53,926.00 |
18,516.00 |
53,318.00 |
|
Proceeds from short-term borrowings |
3,500.00 |
22,297.00 |
11,522.00 |
|
Repayment of short-term borrowings |
17,273.00 |
15,297.00 |
30,272.00 |
|
Proceed from short term borrowings of less than 3 months (net) |
6,740.00 |
7,443.00 |
28,434.00 |
|
Payment of principal portion of lease liabilities |
2,324.00 |
2,173.00 |
840.00 |
|
Finance cost paid |
17,845.00 |
19,788.00 |
23,936.00 |
|
Net cash (used in) financing activities |
14,706.00 |
10,606.00 |
94,692.00 |
|
Net (decrease) / increase in cash and cash equivalents |
20,214.00 |
3,604.00 |
24,262.00 |
|
Net exchange differences on foreign currency bank balances |
- |
54.00 |
429.00 |
|
Cash and cash equivalents at the beginning ocompany 's book value |
33,205.00 |
29,601.00 |
5,339.00 |
|
Cash and cash equivalents at the end of the year |
12,991.00 |
33,259.00 |
30,030.00 |
The cash flow statement of Nayara Energy shows the cash inflows and outflows of the company over the past three years. In 2022, the company generated a net cash inflow of 13,526.00, which is lower than the previous year 's net cash inflow of 18,315.00. The primary source of cash inflow is from operating activities, which generated 10,845.00, 13,903.00, and 1,27,293.00 in 2022, 2021, and 2020, respectively.
The company 's cash outflow was primarily from investing and financing activities. The investing activities generated a net cash outflow of 19,034.00, 4,105.00, and 7,167.00 in 2022, 2021, and 2020, respectively. On the other hand, the financing activities generated a net cash outflow of 14,706.00, 10,606.00, and 94,692.00 in 2022, 2021, and 2020, respectively.
The company 's cash and cash equivalents at the end of 2022 were 12,991.00, which is significantly lower than the previous year 's balance of 33,259.00. The decrease in cash and cash equivalents can be attributed to the net cash outflow from investing and financing activities.
|
Particular |
2022 |
2021 |
|
Current Ratio (in times) |
0.73 |
0.62 |
|
Debt Equity Ratio (in times) |
0.38 |
0.52 |
|
Debt Service Coverage Ratio (in times) |
1.98 |
1.44 |
|
Return On Equity (%) |
4.85% |
2.35% |
|
Inventory turnover (in days) |
33.34 |
31.16 |
|
Trade Receivable Turnover Ratio (in days) |
11 |
7 |
|
Trade Payable Turnover Ratio (in days) |
74 |
74 |
|
Net Profit margin (%) |
0.86% |
0.53% |
|
Return On Capital Employed (%) |
12.71% |
7.05% |
|
Return On Investment (%) |
4.23% |
NA |
Current Ratio: This ratio measures the ability of a company to pay its short-term liabilities using its current assets. Tata Tech 's current ratio has increased from 0.62 in 2021 to 0.73 in 2022, indicating that the company has more current assets available to pay its short-term obligations.
Debt Equity Ratio: This ratio compares the amount of debt a company has to its equity. Tata Tech 's debt equity ratio has decreased from 0.52 in 2021 to 0.38 in 2022, suggesting that the company has reduced its reliance on debt financing.
Debt Service Coverage Ratio: This ratio assesses the ability of a company to meet its debt obligations. A higher ratio indicates that a company is better positioned to service its debt. Tata Tech 's debt service coverage ratio has increased from 1.44 in 2021 to 1.98 in 2022, indicating that the company is more capable of servicing its debt.
Return On Equity: This ratio measures how much profit a company generates in comparison to the amount of shareholder equity. Tata Tech 's return on equity has increased from 2.35% in 2021 to 4.85% in 2022, indicating that the company has been able to generate more profit for its shareholders.
Inventory Turnover: This ratio measures how quickly a company is able to sell its inventory. Tata Tech 's inventory turnover has increased from 31.16 days in 2021 to 33.34 days in 2022, suggesting that the company is able to sell its inventory more quickly.
Trade Receivable Turnover Ratio: This ratio measures how quickly a company is able to collect payments from its customers. Tata Tech 's trade receivable turnover ratio has increased from 7 days in 2021 to 11 days in 2022, suggesting that the company is able to collect payments more quickly.
Trade Payable Turnover Ratio: This ratio measures how quickly a company is able to pay its suppliers. Tata Tech 's trade payable turnover ratio has remained unchanged at 74 days in both 2021 and 2022.
Net Profit Margin: This ratio measures how much profit a company generates for every rupee of revenue. Tata Tech 's net profit margin has increased from 0.53% in 2021 to 0.86% in 2022, indicating that the company is able to generate more profit from its sales.
Return On Capital Employed: This ratio measures the amount of profit a company generates in relation to the amount of capital it employs. Tata Tech 's return on capital employed has increased from 7.05% in 2021 to 12.71% in 2022, suggesting that the company is generating more profit from the capital it employs.
Return On Investment: This ratio measures the amount of profit a company generates in relation to its investment in assets. Tata Tech 's return on investment was not available for 2021, but it was 4.23% in 2022, indicating that the company is generating a positive return on its investment.
|
Particulars |
2022 |
2021 |
2020 |
|
Dividend (Interim + Final) (In Rs.) |
Nil |
Nil |
Nil |
|
Retained Earnings (In Rs. Millions) |
1,31,199 |
1,21,990 |
1,17,383 |
