| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Priya International Limited |
|
Particulars |
March 31, 2023 |
March 31, 2022 |
|
I ASSETS |
|
|
|
(1) Non - current assets |
|
|
|
(a) Property, plant and equipment |
5.44 |
6.76 |
|
(b) Right to use Assets |
- |
1.44 |
|
(i) Investments |
49.64 |
59.85 |
|
(ii) Loans |
1,189.99 |
1,118.64 |
|
(iii) Other financial assets |
11.76 |
68.68 |
|
(c) Deferred tax assets (net) |
55.4 |
68.51 |
|
Total Non - Current Assets |
1,312.23 |
1,323.88 |
|
(2) Current assets |
|
|
|
(a) Inventories |
17.31 |
39.17 |
|
(b) Financial assets |
|
|
|
(i) Trade receivables |
76.6 |
195.17 |
|
(ii) Cash and cash equivalents |
8.42 |
8.38 |
|
(iii) Bank balances other than (ii) above |
1.7 |
1.51 |
|
(iv) Loans |
30.62 |
23.99 |
|
(v) Other financial assets |
202.03 |
234.44 |
|
(c) Other current assets |
3.83 |
6.4 |
|
Total Current Assets |
340.51 |
509.06 |
|
TOTAL ASSETS |
1,652.74 |
1,832.94 |
|
II EQUITY AND LIABILITIES |
|
|
|
EQUITY |
||
|
(a) Equity share capital |
99.6 |
99.6 |
|
(b) Other equity |
1,065.67 |
1,073.57 |
|
Total Equity |
1,165.27 |
1,173.17 |
|
LIABILITIES |
|
|
|
(1) Non - current liabilities |
||
|
(a) Financial liabilities |
|
|
|
(i) Borrowings |
46 |
84.11 |
|
(b) Provisions |
104.42 |
127.61 |
|
Total Non - Current Liabilities |
150.42 |
211.72 |
|
(2) Current liabilities |
|
|
|
(a) Financial liabilities |
|
|
|
(i) Borrowings |
43.58 |
52.72 |
|
(ii) Trade payables |
129.01 |
225.27 |
|
(iii) Other financial liabilities |
2.27 |
2.73 |
|
(iv) Lease Liabilities |
- |
1.71 |
|
(b) Other current liabilities |
39.57 |
17.26 |
|
(c) Provisions |
71.11 |
107.86 |
|
(d) Current tax liabilities (net) |
51.51 |
40.5 |
|
Total Current Liabilities |
337.05 |
448.05 |
|
TOTAL EQUITY AND LIABILTIES |
1,652.74 |
1,832.94 |
|
Company profile |
|
|
|
Summary of significant accounting policies |
|
|
|
Particulars |
2022-23 |
2021-22 |
|
Revenue from operations |
718.31 |
974.32 |
|
Other income |
138.42 |
167.07 |
|
Total Revenue |
856.73 |
1,141.39 |
|
Expenses: |
|
|
|
Purchases of stock - in - trade |
341.71 |
568.4 |
|
Changes in inventories of stock - in - trade |
21.86 |
34.45 |
|
Employee benefit expenses |
225.14 |
233.15 |
|
Finance costs |
11.75 |
25.68 |
|
Depreciation & amortization expense |
2.76 |
16.97 |
|
Other expenses |
202.38 |
157.09 |
|
Total Expenses |
805.6 |
1,035.74 |
|
Profit before exceptional items & tax |
51.13 |
105.65 |
|
Add: Exceptional items |
- |
- |
|
Profit before tax |
51.13 |
105.65 |
|
Less: Tax expense |
|
|
|
(1) Current tax |
|
|
|
for current year |
- |
34.5 |
|
for earlier years |
24.18 |
0.87 |
|
(2) Deferred tax |
13.51 |
-4.42 |
|
Total Tax Expenses |
37.69 |
30.95 |
|
Profit after tax |
13.44 |
74.7 |
|
Other Comprehensive Income |
|
|
|
B. (i) Items that will not be reclassified to profit or loss |
-11.78 |
26.64 |
|
(ii) Income tax relating to items that will not be reclassified to profit or loss |
0.4 |
3 |
|
Total Other Comprehensive Income for the year |
-11.38 |
29.64 |
|
Total Comprehensive Income for the year |
2.06 |
104.34 |
|
Earning per equity share (Face Value of Rs. 10/- each) |
|
|
|
(1) Basic |
1.35 |
7.5 |
|
(2) Diluted |
1.35 |
7.5 |
|
PARTICULARS |
2022-23 |
2021-22 |
|
A) CASH FLOW FROM OPERATING ACTIVITIES |
|
|
|
Net Profit before tax |
51.13 |
105.65 |
|
Adjustment for : |
|
|
|
Depreciation |
1.33 |
2.47 |
|
Reclassification of remeasurement of employee benefits |
-1.57 |
-11.91 |
|
Effect of lease account- Ind as 116 |
1.44 |
10.79 |
|
Effect of processing fees on loan - Ind as |
0.34 |
0.89 |
|
Bad bebts written off/allowance for bad and doubtful debts |
5.57 |
0.73 |
|
Interest income |
-129.39 |
-156.91 |
|
Interest expense |
11.38 |
24.13 |
|
Unwinding interest on deposits |
-0.03 |
-0.65 |
|
Sundry balance written off /written back (net) |
0.65 |
-0.57 |
|
ADJUSTMENTS FOR WORKING CAPITAL CHANGES : |
|
|
|
Inventories |
21.86 |
34.45 |
|
Trade receivables |
113.01 |
-24.1 |
|
Other financial assets |
19.54 |
-8.5 |
|
Other current assets |
-4.54 |
-3.46 |
|
Other non current financial assets |
56.91 |
2.19 |
|
Trade payable |
-96.27 |
58.55 |
|
Other current liabilities |
22.29 |
4.83 |
|
Short term provisions |
-36.75 |
10.23 |
|
Cash generated from operations |
13.4 |
66.31 |
|
Direct taxes paid (net of refund) |
13.16 |
15.35 |
|
NET CASH GENERATED / (LOST) FROM (IN) OPERATING ACTIVITIES |
0.24 |
50.96 |
|
B) CASH FLOW FROM INVESTING ACTIVITIES |
|
|
|
Inter corporate deposit |
-71.35 |
-91.6 |
|
Interest received |
142.26 |
108 |
|
NET CASH IN INVESTING ACTIVITIES |
70.91 |
16.56 |
|
C) CASH FLOW FROM FINANCING ACTIVITIES |
|
|
|
Interest paid |
-12.03 |
-23.73 |
|
Payment of Lease Liability |
-1.71 |
-14.97 |
|
Dividend paid (including dividend tax) |
-9.77 |
-9.75 |
|
Repayment of borrowings (47.60) (71.11) (68.97) (117.42) |
||
|
NET CASH USED IN FINANCING ACTIVITIES |
-71.11 |
-117.42 |
|
NET CHANGES IN CASH & CASH EQUIVALENTS(A+B+C) |
0.04 |
-49.9 |
|
OPENING BALANCE OF CASH & CASH EQUIVALENTS |
8.38 |
58.28 |
|
CLOSING BALANCE OF CASH & CASH EQUIVALENTS |
8.42 |
8.38 |
Here 's a summary of the cash flow activities for the financial years 2022-23 and 2021-22 in Rs:
A) Cash Flow from Operating Activities:
Net Cash Generated/(Lost) from Operating Activities:
- 2022-23: Rs 0.24
- 2021-22: Rs 50.96
B) Cash Flow from Investing Activities:
- Net Cash in Investing Activities:
- 2022-23: Rs 70.91
- 2021-22: Rs 16.56
C) Cash Flow from Financing Activities:
Net Cash Used in Financing Activities:
- 2022-23: Rs -71.11
- 2021-22: Rs -117.42
Net Changes in Cash & Cash Equivalents:
Net Changes in Cash & Cash Equivalents (A+B+C):
- 2022-23: Rs 0.04
- 2021-22: Rs -49.9
Opening and Closing Balances of Cash & Cash Equivalents:
Opening and Closing Balances of Cash & Cash Equivalents:
2022-23:
- Opening Balance: Rs 8.38
- Closing Balance: Rs 8.42
