| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Progressive Finlease Limited |
|
Particulars |
2023 |
2022 |
|
ASSETS |
|
|
|
(1) Non-current assets |
|
|
|
(a) Property, Plant and Equipment |
846.92 |
1219.5 |
|
(b) Financial Assets |
|
|
|
(c) Deferred Tax Assets (Net) |
435.95 |
591.16 |
|
Total Non Current Assets |
1282.87 |
1810.66 |
|
(2) Current assets |
|
|
|
(a) Inventories |
110794.13 |
13632.46 |
|
(b) Financial Assets |
|
|
|
(i) Trade receivable |
242356.19 |
240257.1 |
|
(ii) Cash & Bank Balances |
62.84 |
211.33 |
|
(iii) Loans |
670385.45 |
744912 |
|
(c) Current Tax Assets (Net) |
1965.41 |
1258.61 |
|
(d) Other Current assets |
2993.59 |
2208.67 |
|
Total Current Assets |
1028557.61 |
1002480.17 |
|
Total Assets |
1029840.48 |
1004289.8 |
|
Equity And Liabilities |
|
|
|
(1) Equity |
|
|
|
(a) Equity Share capital |
894700 |
894700 |
|
(b) Other Equity |
|
|
|
Equity attributable to Owners of the Company |
1000346.23 |
1000233.39 |
|
Total Equity |
1000346.23 |
1000233.39 |
|
(2) Non-current liabilities |
|
|
|
(b) Provisions |
1675.96 |
1862.28 |
|
Total Non Current Liabilities |
1675.96 |
1862.28 |
|
(3) Current liabilities |
|
|
|
(a) Financial iabilities |
|
|
|
(ii) Trade Payables |
26345 |
|
|
(b) Other current liabilities |
1473.27 |
2194.13 |
|
Total Current Liabilities |
27818.27 |
2194.13 |
|
Total Equity and Liabilities |
1029840.48 |
1004289.8 |
|
Particulars |
2023 |
2022 |
|
(I) Reveues |
|
|
|
Revenue from operations |
51070.36 |
105844.17 |
|
Other income |
4.5 |
1.74 |
|
Total Revenues |
51074.86 |
105845.91 |
|
(II) Expenses: |
|
|
|
Purchases |
110665.64 |
47192.23 |
|
Change in Inventories |
-97161.67 |
31.87 |
|
Employee benefit expense |
11127.29 |
14676.78 |
|
Provisions & Contingencies |
-186.32 |
24.65 |
|
Depreciation and Amortization Expense |
372.58 |
536.47 |
|
Other Expenses |
25974.17 |
42366.53 |
|
Total expenses |
50791.69 |
104828.53 |
|
(III) Profit before Exceptional Items,and Tax |
283.17 |
1016.38 |
|
(IV) Profit/ (loss) before tax |
283.17 |
1016.38 |
|
(1) Current tax(Including Mat Credit entitlement |
15.11 |
237.38 |
|
(2) Deferred tax |
155.21 |
20.79 |
|
Total Tax Expense |
170.32 |
258.17 |
|
(V) Profit/ (loss) for the year net of tax |
112.85 |
758.21 |
|
Total Comprehensive Income For the year |
112.85 |
758.21 |
|
Particulars |
2023 |
2022 |
|
A. CASH FLOW FROM OPERATING ACTIVITIES |
|
|
|
Net Profit/ (Loss) before tax & Extraordinary items |
283.17 |
1016.4 |
|
Adjustments for: |
|
|
|
Provisions & Contingencies |
-186.32 |
24.6 |
|
Depreciation |
372.58 |
536.5 |
|
Operating profit/ (loss) before working capital changes |
469.43 |
1577.5 |
|
Adjustments for Current Assets & Liabilities: |
|
|
|
(Increase) Decrease in Loan & Advances |
74526.55 |
-9858.8 |
|
(Increase) Decrease in Closing Stock |
97161.67 |
31.9 |
|
(Increase) Decrease in Trade Receivables |
2099.09 |
29387 |
|
Increase (Decrease) in Other Current Liabilities |
-720.86 |
589.9 |
|
Increase (Decrease) in Trade Creditors |
26345 |
|
|
(Increase) Decrease in Other Current Assets |
-784.92 |
489.1 |
|
(Increase) Decrease in Currents Tax Assets |
-706.8 |
-784.9 |
|
Increase (Decrease) in Borrowings |
|
21500 |
|
Cash generated from operations. |
-132.36 |
-68.31 |
|
Less: Direct Taxes Paid |
15.11 |
237.4 |
|
Cash Flow before extraordinary items. |
-147.47 |
-305.71 |
|
Net cash from operating activities. |
-147.47 |
-305.71 |
|
Net increase/ (Decrease) in cash & cash equivalents |
-147.47 |
-305.71 |
|
Opening Cash and Cash Equivalents |
211.33 |
517.1 |
|
Closing Cash and Cash Equivalents |
62.84 |
211.33 |
|
Cash & cash equivalents includes |
|
|
|
With Scheduled Bank |
|
|
|
In Current Accounts |
62.84 |
211.33 |
|
In Fixed Deposit Account |
62.84 |
211.33 |
Certainly, here is a summary of the Cash Flow Statement for the years 2023 and 2022:
A. CASH FLOW FROM OPERATING ACTIVITIES:
1. Net Profit/ (Loss) before tax & Extraordinary items: In 2023, it was Rs 283.17, while in 2022, it was Rs 1016.4.
2. Adjustments for:
Provisions & Contingencies: In 2023, there was a deduction of Rs -186.32, and in 2022, there was an addition of Rs 24.6.
Depreciation: In 2023, it amounted to Rs 372.58, and in 2022, it was Rs 536.5.
3. Operating profit/ (loss) before working capital changes: In 2023, it was Rs 469.43, and in 2022, it was Rs 1577.5.
4. Adjustments for Current Assets & Liabilities:
(Increase) Decrease in Loan & Advances: In 2023, there was a significant increase of Rs 74526.55, whereas in 2022, there was a decrease of Rs -9858.8.
(Increase) Decrease in Closing Stock: In 2023, there was a substantial increase of Rs 97161.67, compared to a minor increase of Rs 31.9 in 2022.
(Increase) Decrease in Trade Receivables: In 2023, there was an increase of Rs 2099.09, whereas in 2022, there was a substantial increase of Rs 29387.
Increase (Decrease) in Other Current Liabilities: In 2023, there was a decrease of Rs -720.86, compared to an increase of Rs 589.9 in 2022.
Increase (Decrease) in Trade Creditors: In 2023, there was an increase of Rs 26345.
(Increase) Decrease in Other Current Assets: In 2023, there was a decrease of Rs -784.92, compared to an increase of Rs 489.1 in 2022.
(Increase) Decrease in Current Tax Assets: In 2023, there was a decrease of Rs -706.8, and in 2022, it was Rs -784.9.
Increase (Decrease) in Borrowings: In 2023, there was an increase of Rs 21500.
5. Cash generated from operations: In 2023, it was a negative Rs -132.36, and in 2022, it was a negative Rs -68.31.
6. Less: Direct Taxes Paid: In 2023, the company paid Rs 15.11 in direct taxes, while in 2022, it paid Rs 237.4.
7. Cash Flow before extraordinary items: In 2023, it was a negative Rs -147.47, and in 2022, it was a negative Rs -305.71.
8. Net cash from operating activities: In 2023, it was a negative Rs -147.47, and in 2022, it was a negative Rs -305.71.
B. Net increase/ (Decrease) in cash & cash equivalents:
1. Opening Cash and Cash Equivalents: In 2023, it started with Rs 211.33, while in 2022, it was Rs 517.1.
2. Closing Cash and Cash Equivalents: In 2023, it ended with Rs 62.84, compared to Rs 211.33 in 2022.
3. Net increase/ (Decrease) in cash & cash equivalents: In 2023, there was a decrease of Rs -147.47, and in 2022, there was a decrease of Rs -305.71.
C. Cash & cash equivalents includes:
1. With Scheduled Bank:
In Current Accounts: In 2023, it was Rs 62.84, and in 2022, it was Rs 211.33.
In Fixed Deposit Account: In 2023, it was Rs 62.84, and in 2022, it was Rs 211.33.
