| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| New Chumta Tea Company limited |
|
Particulars |
2021 |
2020 |
|
ASSETS |
|
|
|
1. Non- Current Assets |
|
|
|
a) Property, plant and equipment |
1,358.95 |
1,209.65 |
|
b) Capital work in progress |
- |
215.99 |
|
c) Financial Assets |
|
|
|
(i) Investments |
4.33 |
2.04 |
|
(ii) Others |
91.47 |
85.25 |
|
d) Other non current assets |
774.83 |
774.83 |
|
Total Non- Current Assets |
2,229.58 |
2,287.75 |
|
2. Current Assets |
|
|
|
a) Inventories |
376.87 |
322.11 |
|
b) Biological assets other than Bearer Plants |
5.94 |
- |
|
c) Financial Assets |
|
|
|
(i) Investments |
0.94 |
67.95 |
|
(ii)Trade Receivables |
67.45 |
69.63 |
|
(iii) Cash and Cash equivalents |
8.84 |
23.44 |
|
d) Current Tax assets (Net) |
42.02 |
28.84 |
|
e) Other current assets |
19.67 |
18.16 |
|
Total Current Assets |
521.72 |
530.12 |
|
Total Assets |
2,751.30 |
2,817.87 |
|
|
|
|
|
EQUITY AND LIABILTIES |
|
|
|
1. Equity |
|
|
|
a) Equity Share Capital |
214 |
214 |
|
b) Other Equity |
1,789.73 |
1,755.08 |
|
Total Equity |
2,003.73 |
1,969.08 |
|
2. Liabilities |
|
|
|
a) Non- current liabilties |
|
|
|
(i) Financial liabilties |
|
|
|
Borrowings |
122 |
290.22 |
|
(ii) Other non current provisions |
80.62 |
80.62 |
|
(iii) Deferred Tax Liabilties (Net) |
0.65 |
0.65 |
|
(iv) Other non current liabilities |
- |
30.33 |
|
Total Non Current Liabilities |
203.27 |
401.81 |
|
3. Current Liabilities |
|
|
|
(i) Financial liabilties |
|
|
|
Borrowings |
158.94 |
4.69 |
|
Trade Payables |
124.29 |
168.61 |
|
Other Financial Liabilities |
19.62 |
28.83 |
|
(ii) Other current liabilities |
241.46 |
244.84 |
|
Total Current Liabilties |
544.31 |
446.98 |
|
Total Liabilties |
747.58 |
848.79 |
|
Total Equity and Liabilities |
2,751.30 |
2,817.87 |
|
Particulars |
2021 |
2020 |
|
Revenue From Operations |
|
|
|
Income from operations |
3780.90 |
3226.67 |
|
Operating income |
10.20 |
8.57 |
|
Total Income |
3791.10 |
3235.24 |
|
Expenses |
|
|
|
Cost of materials consumed |
863.21 |
620.40 |
|
Changes in inventories of finished goods |
-28.29 |
-55.50 |
|
Purchase of tea |
467.91 |
192.06 |
|
Employees benefit expense |
1409.74 |
1351.80 |
|
Finance cost |
31.16 |
34.61 |
|
Depreciation and amortization expense |
110.90 |
105.33 |
|
Other expenses |
899.13 |
949.83 |
|
Total expenses |
3753.76 |
3198.54 |
|
Profit/Loss before tax |
37.34 |
36.70 |
|
Current tax |
5.00 |
5.00 |
|
Total tax expense |
5.00 |
5.00 |
|
Profit for the year |
|
|
|
Other comprehensive income |
2.30 |
0.05 |
|
Other comprehensive income |
2.30 |
0.05 |
|
Total comprehensive income |
34.64 |
31.75 |
|
Earning per Equity share |
|
|
|
Basic |
1.62 |
1.48 |
|
Diluted |
1.62 |
1.48 |
|
Particulars |
2021 |
2020 |
|
Cash flows from operating activities |
|
|
|
Profit before taxation |
37.34 |
36.70 |
|
Adjustments for: |
|
|
|
Depreciation |
110.90 |
105.33 |
|
Finance cost |
31.16 |
34.61 |
|
Profit on disposal property, plant and equipment |
6.63 |
8.04 |
|
Interest income |
148.69 |
147.98 |
|
Operating profit before working capital changes |
186.03 |
184.68 |
|
Adjustments for: |
|
|
|
Trade receivables, loans, advances and other assets |
-1.33 |
-19.50 |
|
Inventories |
-54.76 |
-79.29 |
|
Trade payable, other liabilities and provisions |
59.21 |
25.83 |
|
Cash generated from operations |
189.15 |
111.72 |
|
Net cash flow from operating activities |
189.15 |
111.72 |
|
Cash flows from investing activities |
|
|
|
Purchase of property, plant and equipment |
-260.20 |
-44.19 |
|
Purchase of investments |
67.00 |
-11.99 |
|
Interest received |
6.63 |
8.04 |
|
Net cash flow from investing activities |
-186.57 |
-48.14 |
|
Cash flow from financing activities |
|
|
|
Intercorporate deposits paid/ refunded (net) |
|
|
|
Proceeds of Working Capital loan from bank |
-154.25 |
-13.01 |
|
Repayment of Loan |
168.22 |
-6.93 |
|
Interest paid |
-31.16 |
-34.61 |
|
Net cash flow from financing activities |
-17.18 |
-54.54 |
|
Net increase in cash and cash equivalents |
23.44 |
14.4 |
|
Cash and cash equivalents at the beginning of the financial year |
8.84 |
23.44 |
|
Cash and cash equivalents at the end of the financial year |
8.84 |
23.44 |
Here is a summary of the Cash Flow Statement for the years 2021 and 2020, broken down by activity wise in rupees:
1. Profit Before Taxation:
The company reported a profit before taxation of ₹37.34 million in 2021, a slight increase from ₹36.70 million in 2020.
2. Adjustments for Depreciation:
Depreciation adjustments increased to ₹110.90 million in 2021, reflecting higher depreciation expenses compared to ₹105.33 million in 2020.
3. Adjustments for Finance Cost:
Finance costs adjustments decreased to -₹31.16 million in 2021, indicating a reduction in financial expenses compared to -₹34.61 million in 2020.
4. Adjustments for Profit on Disposal of Property, Plant, and Equipment:
Profit on the disposal of assets decreased slightly to ₹6.63 million in 2021 from ₹8.04 million in 2020.
5. Interest Income:
Interest income remained stable at ₹148.69 million in 2021 compared to ₹147.98 million in 2020.
6. Operating Profit Before Working Capital Changes:
The operating profit before working capital changes increased marginally to ₹186.03 million in 2021 from ₹184.68 million in 2020.
7. Adjustments for Trade Receivables, Loans, Advances, and Other Assets:
The adjustments for trade receivables, loans, advances, and other assets improved, showing a decrease of -₹1.33 million in 2021 compared to -₹19.50 million in 2020.
8. Adjustments for Inventories:
Inventories were managed more efficiently, with a decrease of -₹54.76 million in 2021 compared to -₹79.29 million in 2020.
9. Adjustments for Trade Payables, Other Liabilities, and Provisions:
The company experienced an increase of ₹59.21 million in trade payables, other liabilities, and provisions in 2021, a significant improvement from the ₹25.83 million increase in 2020.
10. Cash Generated from Operations:
Cash generated from operations increased substantially to ₹189.15 million in 2021 from ₹111.72 million in 2020.
11. Net Cash Flow from Operating Activities:
The net cash flow from operating activities also increased, standing at ₹189.15 million in 2021, showing a positive trend from ₹111.72 million in 2020.
Investing Activities:
12. Purchase of Property, Plant, and Equipment:
The company made significant investments in property, plant, and equipment, with a notable increase in spending from -₹44.19 million in 2020 to -₹260.20 million in 2021.
13. Purchase of Investments:
Investments were also increased, with the company spending ₹67.00 million in 2021 compared to -₹11.99 million in 2020.
14. Interest Received:
Interest received remained stable at ₹6.63 million in 2021, comparable to ₹8.04 million in 2020.
15. Net Cash Flow from Investing Activities:
The net cash flow from investing activities amounted to -₹186.57 million in 2021, indicating a higher level of investment compared to the previous year 's -₹48.14 million.
Financing Activities:
16. Intercorporate Deposits Paid/Refunded (Net):
The company witnessed a significant change in intercorporate deposits paid/refunded (net), increasing from -₹13.01 million in 2020 to -₹154.25 million in 2021.
17. Proceeds of Working Capital Loan from Bank:
There was an increase in proceeds of working capital loans from the bank, reaching -₹154.25 million in 2021 compared to -₹13.01 million in 2020.
18. Repayment of Loan:
The repayment of loans saw a substantial increase from -₹6.93 million in 2020 to ₹168.22 million in 2021.
19. Interest Paid:
Interest paid decreased slightly from -₹34.61 million in 2020 to -₹31.16 million in 2021.
20. Net Cash Flow from Financing Activities:
The net cash flow from financing activities improved, standing at -₹17.18 million in 2021, compared to -₹54.54 million in 2020.
Overall Cash Position:
21. Net Increase in Cash and Cash Equivalents:
The company experienced a net increase in cash and cash equivalents, reaching ₹23.44 million in 2021, up from ₹14.40 million in 2020.
22. Cash and Cash Equivalents at the Beginning of the Financial Year:
The cash and cash equivalents at the beginning of the financial year were ₹8.84 million in 2021, and this figure remained the same at the end of the financial year.
23. Cash and Cash Equivalents at the End of the Financial Year:
The cash and cash equivalents at the end of the financial year remained at ₹8.84 million in 2021, reflecting effective cash management throughout the year.
