| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Pine Animation Limited |
|
Particulars |
31 March 2017 |
31 March 2016 |
|
ASSETS |
|
|
|
Non-current assets |
|
|
|
Tangible assets |
12,972.00 |
12,972.00 |
|
Intangible assets |
9,070.00 |
9,070.00 |
|
Non-Current Investments |
3,64,00,000.00 |
- |
|
Current assets |
|
|
|
Inventories |
21,50,76,166.00 |
21,50,76,166.00 |
|
Trade receivables |
- |
3,31,546.00 |
|
Cash and cash equivalents |
76,540.00 |
5,92,422.00 |
|
Short term loans and advances |
1,80,56,026.00 |
7,47,93,128.00 |
|
Other current assets |
6,64,974.00 |
11,30,111.00 |
|
TOTAL ASSETS |
27,02,95,748.00 |
29,19,45,415.00 |
|
EQUITY AND LIABILITIES |
|
|
|
Equity share capital |
27,70,00,000.00 |
27,70,00,000.00 |
|
Reserves and Surplus |
-1,22,79,756.00 |
-1,24,20,340.00 |
|
Non-current liabilities |
|
|
|
Long term Borrowings |
- |
4,00,000.00 |
|
Deferred tax liabilities (Net) |
23,701.00 |
15,214.00 |
|
Current liabilities |
|
|
|
Trade payables |
42,16,465.00 |
2,52,16,465.00 |
|
Other current liabilities |
12,52,193.00 |
5,82,451.00 |
|
Short term provisions |
83,145.00 |
11,51,625.00 |
|
TOTAL EQUITY AND LIABILITIES |
27,02,95,748.00 |
29,19,45,415.00 |
|
PARTICULARS |
31 March 2017 |
31 March 2016 |
|
Revenue from operations |
12,17,135.00 |
2304901.00 |
|
Other income |
538062 |
6020613.00 |
|
Total Revenue |
17,55,197.00 |
8325514.00 |
|
Changes in Inventory |
- |
2700000.00 |
|
Employee benefits expense |
85,000.00 |
4,17,864.00 |
|
Other expenses |
14,70,741.00 |
28,08,977.00 |
|
Total expenses |
15,55,741.00 |
59,26,841.00 |
|
Profit/(Loss) before income tax |
1,99,456.00 |
23,98,673.00 |
|
Current tax |
53145 |
750985 |
|
Deferred tax |
8487 |
9447 |
|
Profit/(Loss) for the year |
1,37,824.00 |
16,38,241.00 |
|
Basic and diluted earnings/ (Loss) per equity share |
|
|
|
Basic and Diluted |
0.00 |
0.01 |
|
Particulars |
31 March 2017 |
31 March 2016 |
|
Cash flows from operating activities |
|
|
|
Profit / (Loss) before tax for the year |
1,99,456.00 |
23,98,673.00 |
|
Interest Income |
-5,38,062.00 |
-60,20,613.00 |
|
Operating profit before working capital changes |
-3,38,606.00 |
-36,21,940.00 |
|
(Increase)/decrease in trade receivables |
3,31,546.00 |
4,89,442.00 |
|
(Increase)/decrease in inventories |
- |
27,00,000.00 |
|
(Increase)/decrease in Deposits & Advances |
5,67,37,102.00 |
96,10,526.00 |
|
(Increase)/decrease in Other Current Assets |
-75,950.00 |
-20,449.00 |
|
Increase/(decrease) in trade payables |
-2,10,00,000.00 |
-1,52,64,675.00 |
|
Increase/(decrease) in Other Current Liabilities & Provisions |
1,45,770.00 |
4,43,076.00 |
|
Cash generated by operations |
3,57,99,863.00 |
-56,64,020.00 |
|
Direct taxes paid |
53,807.00 |
5,94,894.00 |
|
Net cash generated by operating activities |
3,57,46,056.00 |
-62,58,914.00 |
|
Cash flows from investing activities |
|
|
|
Interest income |
5,38,062.00 |
60,20,613.00 |
|
Increase/(decrease) in Non-Current Investments |
-3,64,00,000.00 |
- |
|
Increase/(decrease) in long term Loans & Advances |
- |
2,12,221.00 |
|
Net cash generated by investing activities |
-3,58,61,938.00 |
62,32,834.00 |
|
Cash flows from financing activities |
|
|
|
Proceeds/(repayment) from long term borrowings (net) |
-4,00,000.00 |
-77,025.00 |
|
Net cash generated from financing activities |
-4,00,000.00 |
-77,025.00 |
|
Net increase/(decrease) in cash and cash equivalents during the year |
-5,15,882.00 |
-1,03,105.00 |
|
Cash and cash equivalents at the beginning of the year |
5,92,422.00 |
6,95,527.00 |
|
Cash and cash equivalents at the end of the year |
76,540.00 |
5,92,422.00 |
Here is a summary of the Cash Flow Statement for the years 2017 and 2016:
Cash Flows from Operating Activities:
Profit/(Loss) Before Tax: In 2017, the company reported a profit before tax of 1,99,456.00, contrasting with 23,98,673.00 in 2016.
Interest Income: The company received interest income of -5,38,062.00 in 2017 and -60,20,613.00 in 2016.
Operating Profit Before Working Capital Changes: The operating profit before changes in working capital decreased significantly from -3,38,606.00 in 2017 to -36,21,940.00 in 2016.
Changes in Working Capital: The company experienced fluctuations in trade receivables, inventories, deposits & advances, trade payables, and other current liabilities & provisions, impacting cash flows from operating activities.
Cash Generated by Operations: Despite the decrease in operating profit before working capital changes, the company generated cash from operations amounting to 3,57,99,863.00 in 2017, contrasting with -56,64,020.00 in 2016.
Direct Taxes Paid: Direct taxes paid increased from 53,807.00 in 2017 to 5,94,894.00 in 2016.
Net Cash Generated by Operating Activities: The net cash generated by operating activities improved significantly from -62,58,914.00 in 2016 to 3,57,46,056.00 in 2017, indicating better cash generation from core business operations.
Cash Flows from Investing Activities:
Interest Income: Interest income remained consistent at 5,38,062.00 in both 2017 and 2016.
Investment Activities: The company made significant changes in non-current investments and long-term loans & advances.
Net Cash Generated by Investing Activities: The net cash flow from investing activities decreased from 62,32,834.00 in 2016 to -3,58,61,938.00 in 2017, primarily due to changes in investments and loans & advances.
Cash Flows from Financing Activities:
Proceeds/(Repayment) from Long-term Borrowings: The company experienced a decrease in proceeds/(repayment) from long-term borrowings from -4,00,000.00 in 2017 to -77,025.00 in 2016.
Net Cash Generated from Financing Activities: The net cash flow from financing activities decreased from -77,025.00 in 2016 to -4,00,000.00 in 2017.
Net Increase/(Decrease) in Cash Equivalents:
The net decrease in cash and cash equivalents was -5,15,882.00 in 2017, compared to -1,03,105.00 in 2016, indicating a greater decrease in cash reserves.
Cash & Cash Equivalents at the Beginning and End of the Year:
The cash and cash equivalents at the beginning of the year were 5,92,422.00 in 2017 and 6,95,527.00 in 2016. By the end of the year, cash and cash equivalents decreased to 76,540.00 in 2017 from 5,92,422.00 in 2016, reflecting a significant decrease in cash reserves.
|
Particulars |
2017 |
2016 |
|
Current Ratio |
42.13 |
10.83 |
|
Return on Equity Ratio |
0.05 |
0.61 |
|
Net profit ratio |
11.32 |
71.07 |
|
Return on Capital employed |
0.05 |
0.61 |
|
Return on Assets |
0.05 |
0.56 |
Here is a summary of the financial and operational metrics for Pine Animation Limited for the years 2017 and 2016:
Current Ratio:
The current ratio for 2017 is exceptionally high at 42.13, indicating that Pine Animation Limited had a substantial amount of current assets compared to its current liabilities during that period. This suggests a robust short-term liquidity position, which could be favourable for meeting short-term obligations.
Return on Equity (ROE) Ratio:
The ROE ratio for 2017 is quite low at 0.05, indicating that Pine Animation Limited generated a relatively modest return on its shareholders ' equity during that period. This could be due to factors such as low profitability or inefficient utilization of equity.
Net Profit Ratio:
The net profit ratio for 2017 is 11.32%, indicating that Pine Animation Limited earned a net profit equal to 11.32% of its total revenue during that period. This suggests a reasonable level of profitability, although it 's substantially lower compared to the net profit ratio of 71.07% in 2016.
Return on Capital Employed (ROCE):
The ROCE for 2017 is 0.05, which indicates that Pine Animation Limited earned a return of 5% on the capital employed in its operations during that period. This suggests that the company 's efficiency in generating profits from its capital was relatively low in 2017.
Return on Assets (ROA):
The ROA for 2017 is 0.05, similar to the ROCE. This suggests that Pine Animation Limited earned a return of 5% on its total assets during that period.
