| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| PHF Leasing Limited |
| PARTICULARS | 31 March 2023 | 31 March 2022 |
| Assets | ||
| Financial Assets | ||
| Cash and Cash Equivalents | 2240.06 | 869.39 |
| Bank Balance other than cash and cash equivalent | 7 | - |
| Loans | 7,888.38 | 4654.06 |
| Investments | 756.87 | 55.08 |
| Other Financial Assets | 658.9 | 294 |
| Non- Financial Assets | ||
| Current tax assets (Net) | 9.85 | 3.9 |
| Deferred tax assets (Net) | - | 5.73 |
| Property, Plant and Equipment | 161.63 | 95.56 |
| Right of Use assets | 233.45 | 107.96 |
| Other non-financial assets | 70.29 | 23 |
| Total Assets | 12,026.44 | 6,108.68 |
| LIABILITIES AND EQUITY | ||
| LIABILITIES | ||
| Financial Liabilities | ||
| Payables | ||
| (I) Trade Payables | ||
| (i) total outstanding dues of micro enterprises and small enterprises | - | - |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 134.58 | 31.97 |
| (II) Other Payables | ||
| (i) total outstanding dues of micro enterprises and small | ||
| enterprises | 8.01 | - |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 100.39 | 44.23 |
| Debt Securities | 1678.53 | 1380.74 |
| Borrowings (Other than Debt Securities) | 3870.01 | 1990.23 |
| Subordinated Liabilites | 675.01 | 581.13 |
| Deposits | 2112.87 | 863.67 |
| Lease Liabilities | 253.2 | 115.9 |
| Other financial liabilities | 390.43 | 8.86 |
| Non- Financial Liabilities | ||
| Provisions | 3.36 | 1.11 |
| Deferred tax liablities (Net) | 39.85 | - |
| Other non-financial liabilities | 36.47 | 15.78 |
| EQUITY | ||
| Equity Share capital | 1238.68 | 550 |
| Other Equity | 1485.05 | 525.07 |
| Total Liabilites and Equity | 12,026.44 | 6108.68 |
| PARTICULARS | 31 March 2023 | 31 March 2022 |
| Revenue from Operations | ||
| Interest Income | 1773.58 | 855.2 |
| Dividend Income | 0.1 | 0.07 |
| Total Revenue from Operations | 1773.68 | 855.27 |
| Other Income | 1.06 | 8.17 |
| Total Income | 1774.74 | 863.44 |
| Expenses | ||
| Finance Costs | 773.43 | 424.3 |
| Impairment on financial instruments | 39.53 | -22.51 |
| Employee Benefits Expenses | 414.38 | 271.1 |
| Depreciation, amortization and impairment | 41.67 | 21.33 |
| Others expenses | 361.16 | 152.75 |
| Total Expenses | 1630.18 | 846.97 |
| Profit/ (Loss) before exceptional and extraordinary items and tax | 144.57 | 16.47 |
| Exceptional items | - | 75 |
| Profit/ (Loss) before tax | 144.57 | 91.47 |
| Tax Expense: | ||
| (1) Current Tax | - | -12.2 |
| (2) Deferred Tax credit/(Charge) | -39.45 | -8.37 |
| (3) Earlier year tax adjusments | 10.53 | - |
| Profit/ (Loss) for the period | 115.65 | 70.9 |
| Other Comprehensive Income | ||
| (A) (i) Items that will not be reclassified to profit or loss | - | |
| Net gain on equity instrument designated at FVTOCI. (Shares in Capital Small Finance Bank) | 16.84 | 5.2 |
| Income tax relating to items that will not be reclassified to profit or loss | -3.37 | 0.24 |
| 13.48 | 5.44 | |
| (B) (i) Items that will be reclassified to profit or loss | ||
| Re-measurement losses on defined benefit plans | 10.94 | -0.54 |
| Income tax relating to items that will be reclassified to profit or loss | -2.75 | 0 |
| 8.18 | -0.54 | |
| Total Other Comprehensive Income | 21.66 | 4.9 |
| Total Comprehensive Income / (Loss) for the period(Comprising Profit (Loss) and other Comprehensive Income for the period) | 137.31 | 75.8 |
| Earnings per equity share | ||
| Basic (Rs.) | 2.08 | 2.04 |
| Diluted (Rs.) | 2.08 | 2.04 |
| Particulars | 31 March 2023 | 31 March 2022 |
| Cash flow from operating activities | ||
| Profit/(Loss) before tax | 144.57 | 16.47 |
| Adjustments for: | ||
| Depreciation and amortization expenses | 41.67 | 21.33 |
| Impairment on financial instruments Loss/ (Profit) on sale of assets | 39.53 | -22.51 |
| Finance cost | -773.43 | -424.3 |
| Dividend income | -0.1 | -0.07 |
| Gain/(Loss) on Lease Modification | - | -2.46 |
| Interest income | -1773.58 | -855.2 |
| -774.48 | -418.13 | |
| Operating Loss before working capital changes and adjustments for interest received, interest paid and dividend received | ||
| Changes in working capital | ||
| Increase/(Decrease) in trade payables | 123.31 | 20.07 |
| Increase/(Decrease) in other payables | 64.17 | 16.44 |
| Increase in other financial liabilities | 381.57 | 5.25 |
| Increase in loans | -3,234.32 | -2,015.40 |
| Increase in other non-financial assets | -47.29 | -2.96 |
| (Increase)/ Decrease in other financial assets | -364.89 | -176.32 |
| Cash used in operations before adjustments for interest received, interest paid and dividend received | -3,851.94 | -2,571.06 |
| Interest paid | -794.24 | -396.71 |
| Interest received | 1795.92 | 855.2 |
| Dividend received | 0.1 | 0.07 |
| Cash used in operations | -2,850.15 | -2,112.50 |
| Income tax paid | -9.85 | -16.11 |
| Net cash flows (used in)/ from operating activities (A) | -2,860.00 | -2,128.61 |
| Extraordinary Item | - | 75 |
| Net cash flows (used in)/ from operating activities (A) | -2,860.00 | -2,053.61 |
| Cash flow from Investing activities | ||
| Payment for property, plant and equipment | -79.76 | -87.36 |
| Investment in government securities/FDR | -701.8 | -5 |
| Deletion of ROU | - | - |
| Net proceeds from fixed assets | - | - |
| Interest received | - | - |
| Net cash flow used in investing activities (B) | -781.56 | -92.36 |
| Cash flow from Financing activities | ||
| Proceeds from Issue of Equity | 1515.1 | 497.32 |
| Proceeds/(repayment) from issue of debt securities | 297.79 | 372.06 |
| Proceeds/(repayment) from Borrowings other than debt securities issued | 1028.85 | |
| Proceeds from Subordinated Liabilites | 93.87 | 581.13 |
| Proceeds from issue of deposits | 1249.2 | 328.67 |
| Payment of lease liabilities | -16.52 | -10.03 |
| Net cash flow from financing activities (C) | 5,019.23 | 2,798.01 |
| Net increase in cash and cash equivalents (A+B+C) | 1377.66 | 652.04 |
| Cash and cash equivalents at the beginning of the year | 869.39 | 217.34 |
| Cash and cash equivalents at the end of the year | 2247.06 | 869.39 |
| Cash and cash equivalents comprise (Refer note 3) | ||
| Cash on hand | 20.44 | 18.01 |
| Balances with banks | 948.25 | 52.12 |
| Deposits with original maturity of less than three months | 1271.37 | 799.26 |
| Bank Balance other than cash and cash equivalent | 7 | - |
| Total cash and bank balances at end of the year | 2247.06 | 869.39 |
Cash Flow from Operating Activities (A):
- In 2023, there was a net cash outflow from operating activities amounting to -₹2,860.00. This indicates that the company 's core business operations required more cash outflow than inflow during the period.
- Similarly, in 2022, the net cash outflow from operating activities was -₹2,053.61. This suggests a similar trend of negative cash flow from operations compared to the previous year.
Cash Flow from Investing Activities (B):
- In 2023, there was a net cash outflow of -₹781.56 from investing activities, which includes payments for property, plant, equipment, and investments in government securities/FDR.
- In 2022, the net cash outflow from investing activities was -₹92.36. This indicates higher investment outflow compared to the previous year.
Cash Flow from Financing Activities (C):
- In 2023, there was a net cash inflow from financing activities of ₹5,019.23. This inflow primarily resulted from proceeds from the issue of equity, debt securities, borrowings, subordinated liabilities, and deposits.
- In 2022, the net cash inflow from financing activities amounted to ₹2,798.01. This indicates a similar trend of cash inflow from financing activities compared to the previous year.
Summary:
- The net increase in cash and cash equivalents for 2023 was ₹1,377.66, indicating an overall positive cash flow for the year.
- For 2022, the net increase in cash and cash equivalents was ₹652.04, showing a lower increase compared to 2023.
Cash and Cash Equivalents:
- The cash and cash equivalents at the end of 2023 were ₹2,247.06, reflecting the total amount of cash on hand, balances with banks, and deposits with original maturity of less than three months.
- In comparison, the cash and cash equivalents at the end of 2022 were ₹869.39, indicating a significant increase in cash holdings over the year.
|
Particulars |
2023 |
|
Dividend (final + interim) (In Rs.) |
- |
