| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Nayara Energy Limited |
|
PARTICULARS |
2023 |
2022 |
2021 |
|
ASSETS |
|
|
|
|
Non-current assets |
|
|
|
|
Property, plant and equipment |
4,24,411 |
4,18,562 |
4,31,611 |
|
Capital work-in-progress |
40,533 |
22,711 |
8,985 |
|
Goodwill |
1,08,184 |
1,08,184 |
1,08,184 |
|
Other Intangible assets |
229 |
238 |
280 |
|
Intangible assets under development |
15 |
18 |
11 |
|
Right-of-use assets |
12,997 |
34,849 |
36,507 |
|
Financial assets |
|
|
|
|
Investments |
- |
- |
- |
|
Loans |
372 |
376 |
62 |
|
Other Financial assets |
765 |
2,592 |
2,821 |
|
Deferred tax assets (net) |
36 |
69 |
- |
|
Other non-current assets |
4,960 |
6,040 |
2,888 |
|
Non-current tax assets (net) |
2,242 |
2,513 |
4,738 |
|
Total non-current assets |
5,94,744 |
5,96,152 |
5,96,087 |
|
Current assets |
|
|
|
|
Inventories |
95,952 |
1,23,441 |
93,448 |
|
Financial assets |
|
|
|
|
Investments |
17801 |
- |
|
|
Trade receivables |
52,648 |
50,866 |
19,679 |
|
Cash and cash equivalents |
72,118 |
12,126 |
33,191 |
|
Bank balances other than above |
7,124 |
13,162 |
8,511 |
|
Loans |
327 |
217 |
49 |
|
Other financial assets |
2,179 |
13,196 |
10,346 |
|
Other current assets |
5,521 |
4,294 |
4,615 |
|
Total current assets |
2,53,670 |
2,17,302 |
1,69,839 |
|
TOTAL ASSETS |
8,48,414 |
8,13,454 |
7,65,926 |
|
EQUITY AND LIABILITIES |
|
|
|
|
EQUITY |
|
|
|
|
Equity share capital |
15,072 |
15,072 |
15,072 |
|
Other equity |
2,90,259 |
2,01,345 |
1,91,505 |
|
Total equity |
3,05,331 |
2,16,417 |
2,06,577 |
|
LIABILITIES |
|
|
|
|
Non-current liabilities |
|
|
|
|
Financial liabilities |
|
|
|
|
Borrowings |
1,06,996 |
1,12,217 |
72,559 |
|
Lease liabilities |
14,345 |
44,686 |
43,968 |
|
Other financial liabilities |
87,275 |
89,876 |
72,693 |
|
Deferred tax liabilities (net) |
74,631 |
54,453 |
51,528 |
|
Other non-current liabilities |
- |
- |
12,296 |
|
Total non-current liabilities |
2,83,247 |
3,01,232 |
2,53,044 |
|
Current liabilities |
|
|
|
|
Financial liabilities |
|
|
|
|
Borrowings |
13,429 |
24,756 |
56,620 |
|
Lease liabilities |
1,201 |
1,916 |
2,138 |
|
Trade payables |
1,45,873 |
1,62,921 |
1,17,559 |
|
Other financial liabilities |
79,444 |
68,851 |
71,295 |
|
Other current liabilities |
17,991 |
35,247 |
57,037 |
|
Provisions |
819 |
1,035 |
961 |
|
Current tax liabilities (net) |
1,079 |
1,079 |
695 |
|
Total current liabilities |
2,59,836 |
2,95,805 |
3,06,305 |
|
TOTAL EQUITY AND LIABILITIES |
8,48,414 |
8,13,454 |
7,65,926 |
|
PARTICULARS |
2023 |
2022 |
2021 |
|
Income |
|
|
|
|
Revenue from operations |
13,81,125 |
11,96,902 |
8,75,006 |
|
Other income |
7,538 |
3,146 |
10,650 |
|
Total Income |
13,88,663 |
12,00,048 |
8,85,656 |
|
Expenses |
|
|
|
|
Cost of raw materials consumed |
7,96,728 |
7,04,235 |
4,30,464 |
|
Excise duty |
2,07,257 |
2,58,014 |
2,47,596 |
|
Purchases of stock-in-trade |
1,17,146 |
1,65,135 |
1,37,408 |
|
Changes in inventory of finished goods, stock-in-trade and workin-progress |
19,010 |
-31,507 |
-8,786 |
|
Employee benefits expense |
8,349 |
7,610 |
6,702 |
|
Finance costs |
23,767 |
18,396 |
20,968 |
|
Depreciation, amortisation and impairment expense |
34,012 |
19,411 |
19,238 |
|
Other expenses |
57,048 |
46,544 |
34,901 |
|
Total expenses |
12,63,317 |
11,87,838 |
8,88,491 |
|
Profit before tax |
1,25,346 |
12,210 |
-2,835 |
|
Tax expense: |
|
|
|
|
Current tax expenses |
9660 |
382 |
3 |
|
Deferred tax expense |
21,424 |
2,618 |
-7,420 |
|
Total tax expenses |
31,084 |
3,000 |
-7,417 |
|
Profit for the year |
94,262 |
9,210 |
4,582 |
|
Other comprehensive income |
|
|
|
|
Items that will not be reclassified to profit and loss |
-16 |
-1 |
25 |
|
Re-measurement (loss) on defined benefit plans |
-21 |
-1 |
33 |
|
Income tax effect |
5 |
0 |
-8 |
|
|
-16 |
-1 |
25 |
|
Items that will be reclassified to profit and loss |
-5332 |
631 |
12489 |
|
Effective portion of cash flow hedges (net) |
-7147 |
878 |
16605 |
|
Income tax effect |
1799 |
-221 |
-4179 |
|
|
-5348 |
657 |
12426 |
|
Foreign currency monetary item translation difference account |
52 |
69 |
86 |
|
Income tax effect |
-13 |
-17 |
-22 |
|
|
39 |
52 |
64 |
|
Exchange difference arising on translation of foreign operation |
-23 |
-78 |
-1 |
|
|
-23 |
-78 |
-1 |
|
Other comprehensive (loss)/income for the year, net of tax |
-5348 |
630 |
12514 |
|
|
|
|
|
|
Total comprehensive income for the year |
88,914 |
9,840 |
17,096 |
|
(comprising profit for the year and other comprehensive (loss)/income for the year) |
|
|
|
|
Earnings per share (Face value Rs.10 per share) |
|
|
|
|
Basic and Diluted (in Rs. ) |
63.24 |
6.18 |
3.07 |
|
PARTICULARS |
2023 |
2022 |
2021 |
|
Cash flow from operating activities |
|
|
|
|
Profit before tax |
1,25,346 |
12,210 |
-2,835 |
|
Adjustments for: |
|
|
|
|
Interest income |
-1,902 |
-1,511 |
-2,912 |
|
Depreciation, amortisation and impairment expense |
34,012 |
19,411 |
19,238 |
|
Loss on disposal/discard of property, plant and equipment (net) |
187 |
53 |
84 |
|
Gain on investment/financial assets measured at FVTPL |
-524 |
-26 |
- |
|
Gain on re-measurement of leases |
-31 |
- |
-83 |
|
Export obligation deferred income |
-286 |
-11 |
-100 |
|
Unrealised foreign exchange differences (net) |
4,488 |
1,781 |
-938 |
|
Mark to market (gain) on derivative contracts (net) |
-660 |
-1,479 |
6,358 |
|
Expected credit loss (net) |
1281 |
633 |
106 |
|
Provision for doubtful debts/ doubtful debt written off |
1429 |
353 |
24 |
|
Trade payable written back |
-115 |
- |
-851 |
|
Finance costs |
23,767 |
18,396 |
20,968 |
|
Operating profit before working capital changes |
1,86,992 |
49,810 |
39,059 |
|
Adjustments for working capital changes: |
|
|
|
|
Decrease/(increase) in inventories |
27,489 |
-29,993 |
-34,167 |
|
(Increase) in trade and other receivables |
-2,554 |
-29,570 |
6,603 |
|
(Decrease)/increase in trade and other payables |
-23,323 |
20,598 |
2,408 |
|
Cash generated from operating activities |
1,88,604 |
10,845 |
13,903 |
|
Income tax (payment)/refund (net) (including interest) |
-8,417 |
2,681 |
4,412 |
|
Net cash generated from operating activities |
1,80,187 |
13,526 |
18,315 |
|
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) |
-37,885 |
-16,884 |
-7,958 |
|
Proceed from sale of property, plant and equipment |
137 |
- |
- |
|
(Payments for purchase )/Proceeds for sale of short term investments/Mutual fund (net) |
-17277 |
26 |
- |
|
Encashment/(Placement) of short term bank deposits (net) |
4,604 |
-3,123 |
2,607 |
|
Interest received |
1382 |
947 |
1246 |
|
Net cash (used in) investing activities |
-49,039 |
-19,034 |
-4,105 |
|
Cash flow from financing activities |
|
|
|
|
Proceeds from long-term borrowings |
19,001 |
66,422 |
15,428 |
|
Repayment of long-term borrowings |
-30,364 |
-53,926 |
-18,516 |
|
Proceeds from short-term borrowings |
- |
3,500 |
22,297 |
|
Repayment of short-term borrowings |
- |
-17,273 |
-15,297 |
|
(Repayment)/proceed from short term borrowings of less than 3 months (net) |
-9,526 |
6,740 |
7,443 |
|
Payment of principal portion of lease liabilities |
-28,039 |
-2,324 |
-2,173 |
|
Payment of interest on lease liabilities |
-2,458 |
-3,089 |
-3,146 |
|
Finance cost paid |
-20,695 |
-14,756 |
-16,642 |
|
Net cash (used in) financing activities |
-72,081 |
-14,706 |
-10,606 |
|
Net increase/(decrease) in cash and cash equivalents |
59,067 |
-20,214 |
3,604 |
|
Net exchange differences on foreign currency bank balances |
78 |
- |
54 |
|
Cash and cash equivalents at the beginning of the year |
12,991 |
33,205 |
29,601 |
|
Cash and cash equivalents at the end of the year |
72,136 |
12,991 |
33,259 |
Cash Flow from Operating Activities:
The operating profit before working capital changes increased significantly from 2021 to 2023. Working capital changes, including a decrease in inventories and a decrease in trade and other payables, contributed positively to cash flow in 2023. Net cash generated from operating activities increased over the years, indicating improved cash generation from the core business operations.
Cash Flow from Investing Activities:
Payments for property, plant, and equipment were substantial in all three years, with the highest amount in 2023.
Proceeds from the sale of property, plant, and equipment occurred only in 2022.
The net cash used in investing activities was negative in all three years, indicating cash outflows for investments.
Cash Flow from Financing Activities:
There were proceeds from long-term borrowings in all three years, with the highest amount in 2022. Repayment of long-term borrowings exceeded proceeds in all three years, resulting in a net outflow.
Short-term borrowings showed fluctuations, with a significant repayment in 2023.
Payments of lease liabilities, both principal and interest, occurred in all three years.
Net cash used in financing activities was negative, indicating overall cash outflows from financing activities.
Net Increase/(Decrease) in Cash and Cash Equivalents:
There was a substantial net increase in cash and cash equivalents in 2023, indicating an improvement in overall cash position.
In 2022, there was a significant decrease in cash and cash equivalents, primarily due to negative cash flows from operating and investing activities.
Net Exchange Differences on Foreign Currency Bank Balances:
There were minimal net exchange differences on foreign currency bank balances in 2023.
Cash and Cash Equivalents at the Beginning and End of the Year:
The cash and cash equivalents at the end of 2023 are significantly higher than those at the beginning of the year, indicating a positive cash position.
|
Particulars |
2023 |
|
EBITDA |
269.39 % |
|
Net-worth |
40.86 % |
|
Debt/Equity Ratio |
0.26 |
|
Return on Equity |
0.3131 |
|
Total Assets |
3.28 % |
|
Fixed Assets |
0.39 % |
|
Current Assets |
12.58 % |
|
Current Liabilities |
-14.40 % |
|
Trade Receivables |
2.70 % |
|
Trade Payables |
-14.25 % |
|
Current Ratio |
0.94 |
EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization): This metric represents the company 's operating profitability and is expressed as a percentage of revenue. In this case, it is 269.39%, which is a high value and suggests strong earnings relative to revenue.
Net-worth (%): Net worth is the difference between a company 's total assets and total liabilities. The value of 40.86% indicates that the company 's net worth is a significant portion of its total assets.
Debt/Equity Ratio: This ratio measures the proportion of debt used to finance the company 's assets relative to the equity. A ratio of 0.26 suggests that the company has a relatively low level of debt compared to its equity.
Return on Equity (ROE): ROE is a measure of a company 's profitability that compares net income to shareholders ' equity. An ROE of 0.3131 (31.31%) indicates a decent return on shareholders ' equity.
Total Assets (%): This represents the total assets of the company as a percentage of some reference value (possibly the revenue or another benchmark). A value of 3.28% suggests a relatively low level of total assets compared to the reference value.
Fixed Assets (%): Similar to total assets, this represents the percentage of fixed assets (e.g., property, equipment) in relation to the reference value. A value of 0.39% suggests a relatively low proportion of fixed assets.
Current Assets (%): This represents the percentage of current assets (e.g., cash, accounts receivable) in relation to the reference value. A value of 12.58% suggests a higher proportion of current assets.
Current Liabilities (%): This represents the percentage of current liabilities (e.g., short-term debt, accounts payable) in relation to the reference value. A value of -14.40% seems unusual; it might be an error or requires clarification.
Trade Receivables (%): This represents the percentage of trade receivables (amounts owed by customers) in relation to the reference value. A value of 2.70% indicates a moderate level of trade receivables.
Trade Payables (%): This represents the percentage of trade payables (amounts owed to suppliers) in relation to the reference value. A value of -14.25% seems unusual; it might be an error or requires clarification.
Current Ratio: This ratio measures a company 's ability to cover its short-term liabilities with its short-term assets. A current ratio of 0.94 suggests that the company may have a slight liquidity concern, as a ratio below 1 indicates potential difficulty in meeting short-term obligations.
|
Particulars |
2023 |
2022 |
2021 |
|
Dividend (final + interim) (In Rs.) |
- |
- |
- |
