| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Pact Industries Limited |
|
Particulars |
2023 |
2022 |
|
ASSETS |
|
|
|
(1) Non Current Assets |
|
|
|
Propert, Plant and Equipment |
156.48 |
170.78 |
|
Other non-current Assets |
86.93 |
109.12 |
|
(2) Current Assets |
|
|
|
Inventories |
739.69 |
787.67 |
|
Financial Assets |
|
|
|
- Trade receivables |
1,378.01 |
988.14 |
|
- Cash and cash equivalents |
20.09 |
6.06 |
|
Other current assets |
12.51 |
24.52 |
|
Other Tax Assets (Net) |
1.87 |
2.65 |
|
Total Assets |
2,395.58 |
2,088.94 |
|
EQUITY AND LIABILITES |
|
|
|
EQUITY |
|
|
|
Equity Share Capital |
554.08 |
554.08 |
|
Other Equity |
190.32 |
291.38 |
|
Total Equity |
744.40 |
845.46 |
|
Liabilities |
|
|
|
(1)Non Current Liabilities |
|
|
|
Financial Liabilities |
|
|
|
- Borrowings |
305.96 |
326.52 |
|
Deferred tax Liabilities (Net |
27.30 |
4.26 |
|
(1) Current Liabilities |
|
|
|
Financial Liabilities |
|
|
|
- Borrowings |
826.80 |
767.81 |
|
- Trade Payables |
455.39 |
122.25 |
|
- Other Financial Liabilites |
5.50 |
4.51 |
|
Other Current Liabilites |
|
1.89 |
|
Provisions |
30.23 |
16.24 |
|
|
2,395.58 |
2,088.94 |
|
Particulars |
2023 |
2022 |
|
l.Revenue from operations |
2,294.38 |
2,830.09 |
|
ll.Other Income |
3.75 |
38.41 |
|
lll.Total Income(l+ll) |
2,298.13 |
2,868.50 |
|
lV.Expenses: |
|
|
|
Cost of materials consumed |
32.32 |
206.99 |
|
Purchase of Stock in Trade |
2,107.48 |
2,505.43 |
|
Change in Inventory in WIP,Finished and Traded Goods |
46.62 |
23.20 |
|
Manufactruing Expenses |
16.21 |
38.72 |
|
Employee Benefit Expense |
13.40 |
15.64 |
|
Financial Costs |
121.74 |
75.73 |
|
Admininistrative Expenses |
17.35 |
14.19 |
|
Selling & Distribution Expenses |
- |
0.08 |
|
Repair & Maintenance |
1.81 |
4.49 |
|
Depreciation and Amortization Expense |
20.68 |
20.99 |
|
Total Expenses (IV) |
2,377.61 |
2,859.06 |
|
V.Profit before exceptional and extraordinary items and tax |
79.48 |
9.44 |
|
Vl.Less: Exceptional Items (Prelimanry Exp. W/Off) |
|
|
|
Vll.Profit before extraordinary items and tax (V - VI) |
79.48 |
9.44 |
|
Vlll.Extraordinary Items |
|
|
|
lX.Profit before tax (VII - VIII) |
79.48 |
9.44 |
|
X.Tax Expenses: |
|
|
|
(1) Current tax |
|
1.53 |
|
(2) Deferred tax |
23.05 |
2.52 |
|
Xl.Profit(Loss) from the continuing operations (IX-X) |
102.53 |
5.39 |
|
Xll.Profit/(Loss) from discontinuing operations |
|
|
|
Loss on Sale of Fixed Assets |
|
|
|
Xlll.Tax expense of discontinuing operations |
|
|
|
XlV.Profit/(Loss) from Discontinuing operations (XII - XIII) |
102.53 |
5.39 |
|
XV.Profit/(Loss) for the period (XI + XIV) |
102.53 |
5.39 |
|
XVl.Earning per equity share: |
|
|
|
(1) Basic |
0.19 |
0.01 |
|
(2) Diluted |
0.19 |
0.01 |
|
Particulars |
2023 |
2022 |
|
A.Cash Flow from Operating Activities |
-79.48 |
9.44 |
|
Add:-Non Operating /Non Cash Expenses |
|
|
|
Dep. Reserve trid. To Assets |
143.68 |
7.03 |
|
|
64.20 |
16.47 |
|
Changes in Working Capital:- |
|
|
|
Less:-Increase/(Decrease) in Current Assets |
76.13 |
-78.37 |
|
Cash Generated from Opereations |
140.33 |
-61.90 |
|
Less:-Current Taxes |
- |
1.53 |
|
Net Cash Flow From Operating Activities (A) |
140.33 |
-63.43 |
|
B. Cash Flow From Investing Activities |
|
|
|
Decrease/(Increase) in Non Current Assets |
-7.04 |
88.88 |
|
Net Cash Flow From Investing Activities (B) |
-7.04 |
88.88 |
|
C. Cash Flow From Financing Activities |
|
|
|
Bank Charges |
-119.26 |
-36.13 |
|
Net Cash Flow From Financing Activities |
-119.26 |
-36.13 |
|
Net Cash & Cash Equivalent (a-b-c) |
14.03 |
-10.68 |
|
Cash & Cash Equivalent in the beginning |
6.06 |
16.74 |
|
Cash & Cash Equivalent at the end |
20.09 |
6.06 |
Certainly, here is a summary of the Cash Flow Statement for the years 2023 and 2022:
In 2023, the cash flow from operating activities was 140.33 rupees, while in 2022, it was -63.43 rupees. This significant improvement in cash flow in 2023 compared to the previous year can be attributed to an increase in non-operating/non-cash expenses, such as depreciation reserve trid. to assets.
Cash Flow from Investing Activities
In 2023, there was a decrease in non-current assets, resulting in a negative cash flow of -7.04 rupees. In contrast, in 2022, there was an increase in non-current assets, leading to a positive cash flow of 88.88 rupees from investing activities.
Cash Flow from Financing Activities
In both 2023 and 2022, there were cash outflows from financing activities. In 2023, bank charges amounted to -119.26 rupees, while in 2022, they were -36.13 rupees.
Net Cash & Cash Equivalent
The net cash and cash equivalent for 2023 amounted to 14.03 rupees, signifying a positive increase in cash reserves. In contrast, in 2022, there was a decrease, resulting in a net cash and cash equivalent of -10.68 rupees.
