| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Proyuga Advanced Technologies Limited |
|
Particulars |
As at 31 March 2022 |
As at 31 March 2021 |
|
ASSETS |
|
|
|
Non - current assets: |
|
|
|
Property, Plant and Equipment and Intangible assets |
|
|
|
(i) Property, Plant and Equipment |
19.37 |
20.45 |
|
(ii) Intangible assets |
5.89 |
8.43 |
|
(iii) Capital work−in−progress |
- |
- |
|
(iv) Goodwill |
0.00 |
0.00 |
|
Long−term loans and advances |
25.61 |
15.79 |
|
Other non−current assets |
1.41 |
0.36 |
|
Current assets: |
|
|
|
Inventories |
1.00 |
1.51 |
|
Trade receivables |
0.54 |
0.64 |
|
Cash and cash equivalents |
5.82 |
2.53 |
|
Short−term loans and advances |
0.10 |
23.17 |
|
Other current assets |
7.26 |
7.14 |
|
Total |
66.98 |
80.02 |
|
EQUITY AND LIABILITIES |
|
|
|
Shareholder 's funds: |
|
|
|
Share Capital |
100.84 |
100.84 |
|
Reserves and surplus |
-61.69 |
-47.52 |
|
Share application money pending for allotment |
|
|
|
Minority Interest |
0.00 |
0.00 |
|
Non - current liabilities: |
|
|
|
Long − term borrowings |
3.55 |
3.96 |
|
Deferred tax liabilities (Net) |
0.48 |
0.82 |
|
Other Long − term liabilities |
17.73 |
17.72 |
|
Long − term provisions |
0.30 |
0.29 |
|
Current liabilities |
|
|
|
Short − term borrowings |
3.40 |
1.29 |
|
Trade payables |
|
|
|
(i)Total Outstanding Dues of / to Micro Enterprises and Small Enterprise; and |
- |
0.27 |
|
(ii)Total Outstanding Dues of / to Creditors other than |
|
|
|
Micro Enterprises and Small Enterprises |
0.75 |
0.78 |
|
Other current liabilities |
0.96 |
1.25 |
|
Short − term provisions |
0.66 |
0.34 |
|
Total |
66.98 |
80.02 |
|
PARTICULARS |
2022 |
2021 |
|
Revenue From Operations |
28.59 |
10.76 |
|
Other income |
3.44 |
1.99 |
|
Total Income |
32.03 |
12.75 |
|
a. Cost of Goods Sold |
0.61 |
0.03 |
|
b. Changes in Inventories of finished goods |
0.18 |
- |
|
c. Employee benefits expense |
3.90 |
3.38 |
|
d. Finance costs |
0.45 |
0.48 |
|
e. Depreciation and amortization expense |
3.66 |
3.93 |
|
f. Other Expense |
37.74 |
6.07 |
|
Total expenses (a+b+c+d+e+f) |
46.53 |
13.89 |
|
Profit before extraordinary items and tax |
-14.50 |
-1.14 |
|
Extraordinary Items |
|
|
|
a. Prior period Item |
- |
0.06 |
|
Profit before tax (VII- VIII) |
-14.50 |
-1.20 |
|
Tax expense: |
|
|
|
a. Current tax |
0.30 |
- |
|
b. Deferred tax |
-0.33 |
0.00 |
|
c. MAT Credit entitlememnt |
-0.30 |
- |
|
Profit/ (Loss) for the period (XI + XIV) |
-14.17 |
-1.20 |
|
Earnings Per Share |
|
|
|
a. Basic |
-3.12 |
-0.26 |
|
b. Diuted |
-3.12 |
-0.26 |
|
Particulars |
31st March 2022 |
31 March 2021 |
|
Cash Flow from Operating Activities |
|
|
|
Profit before Tax |
-14.50 |
-1.20 |
|
Adjustments for: |
3.66 |
3.93 |
|
Depreciation and amortization Interest Expense |
0.43 |
0.48 |
|
Assets written off and Loss on Sale of Assets Other Income |
0.09 |
0.34 |
|
Other Income |
-3.06 |
-1.99 |
|
Gain on Sale of AssetOther Income |
-0.02 |
- |
|
Operating profit before working capital changes |
-13.41 |
1.56 |
|
Changes in working capital: |
|
|
|
(Increase)/ Decrease in Trade Receivables and unbilled revenue |
0.10 |
-0.14 |
|
(Increase)/ Decrease in Short term loans & advances |
23.07 |
1.65 |
|
(Increase)/ Decrease in Other current assets & Inventory |
0.40 |
-0.19 |
|
Increase / (Decrease) in Trade payables |
-0.29 |
-0.21 |
|
Increase / (Decrease) in Long term Liabilites, Current Liabilities, Short term provisions |
0.05 |
2.95 |
|
Increase / (Decrease) in Long term Provisions |
0.02 |
0.08 |
|
Cash generated from operations |
9.93 |
5.70 |
|
Income taxes paid |
-0.00 |
- |
|
Net cash generated from/(used in) operating activities |
9.93 |
5.70 |
|
Cash Flow from Investing Activities: |
|
|
|
Expenditure on property, plant and equipment and intangibles |
-0.11 |
-0.20 |
|
(Increase) / Decrease in Non current Assets |
-10.87 |
-9.55 |
|
Other Income |
3.06 |
1.99 |
|
Net cash generated from/(used in) investing activities |
-7.91 |
-7.76 |
|
Cash Flow from Financing Activity |
|
|
|
Increase / (decrease) in Unsecured Loans |
1.70 |
1.72 |
|
Increase in share Capital |
0.00 |
-0.00 |
|
Interest paid |
-0.43 |
-0.48 |
|
Net cash generated from/(used in) financing activities |
1.27 |
1.24 |
|
Net Increase/( Decrease) in Cash and Cash Equivalents |
3.29 |
-0.82 |
|
Cash and Cash Equivalents at the beginning of the year |
2.53 |
3.35 |
|
Cash and Cash Equivalents at the end of the year |
5.82 |
2.53 |
|
Cash and cash equivalents comprise of: |
|
|
|
Cash on hand |
0.08 |
0.06 |
|
Amount maintained in wallet |
0.04 |
0.04 |
|
Fixed deposits |
0.06 |
0.06 |
|
Bank balances − in current accounts |
5.64 |
2.37 |
|
Total |
5.82 |
2.53 |
|
Particulars |
31-Mar-22 |
31-Mar-21 |
|
Current Ratio (in times) |
2.46 |
5.25 |
|
Debt-Equity Ratio (in times) |
0.15 |
0.08 |
|
Debt Service Coverage Ratio (in times) |
2.92 |
0.98 |
|
Return on Equity Ratio (in %) |
-0.42 |
0.0034 |
|
Inventory Turnover Ratio (in times) |
-0.42 |
0.0034 |
|
Trade Receivables Turnover Ratio (in times) |
50.06 |
19.88 |
|
Trade Payable Turnover Ratio (in times) |
513.73 |
11.95 |
|
Net Capital Turnover Ratio (in times) |
4.07 |
0.89 |
|
Net Profit Ratio (in %) |
-0.63 |
0.02 |
|
Return on Capital Employed Ratio (in %) |
-0.6 |
0.01 |
Revenue Surge: ProYuga Advanced Technologies saw a substantial increase in revenue, reaching Rs. 32.03 crores in 2022 from Rs. 12.75 crores in 2021, primarily due to significant growth in operational revenue.
Profitability Dip: Despite increased revenue, the company faced profitability challenges, with a notable decline in pre-tax profit from Rs. -1.14 crores to Rs. -14.50 crores in 2022.
Earnings Decline: ProYuga reported a loss in earnings per share (EPS) for both basic and diluted categories, dropping from Rs. -0.26 to Rs. -3.12, underlining the challenging fiscal year.
Tax Impact: Tax expenses, including current tax and deferred tax adjustments, influenced financials, with a current tax expense of Rs. 0.30 crores and a deferred tax adjustment of Rs. -0.33 crores.
In brief, there was notable revenue growth, but it didn 't translate to better profitability, reflecting in reduced earnings per share. Tax management is a key focus for future financial improvements.
