| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Purbanchal Prestressed Limited |
|
Particulars |
2023 |
2022 |
|
ASSETS |
|
|
|
1)Financial Assets |
|
|
|
Cash and Cash Equivalents |
617.00 |
170.00 |
|
Loans |
26,257.00 |
15,900.00 |
|
Investments |
31,698.00 |
33,277.00 |
|
2)Non-Financial Assets |
|
|
|
Inventories |
1,05,230.00 |
1,13,486.00 |
|
Property, Plant and Equipment |
4,450.00 |
4,450.00 |
|
Other Non-Financial Assets |
2,48,664.00 |
2,58,899.00 |
|
TOTAL ASSETS |
4,16,916.00 |
4,26,182.00 |
|
LIABILITIES AND EQUITY |
|
|
|
LIABILITIES |
|
|
|
1)Financial Liabilities |
|
|
|
Payables |
|
|
|
(i)Trade Payables |
830.00 |
1,515.00 |
|
Borrowings (Other than Debt Securities) |
1,87,957.00 |
2,42,964.00 |
|
Other Financial Liabilities |
19,699.00 |
41,967.00 |
|
2)Non-Financial Liabilities |
|
|
|
Provisions |
1,150.00 |
1,150.00 |
|
Deferred Tax Liabilities (Net) |
553.00 |
964.00 |
|
Other Non-Financial Liabilities |
28,616.00 |
28,940.00 |
|
3)Equity |
|
|
|
Equity Share Capital |
3,99,685.00 |
3,99,685.00 |
|
Other Equity |
-2,21,575.00 |
-2,91,001.00 |
|
TOTAL LIABILITIES AND EQUITY |
4,16,916.00 |
4,26,182.00 |
|
Particulars |
2023 |
2022 |
|
ASSETS |
|
|
|
1)Financial Assets |
|
|
|
Cash and Cash Equivalents |
617.00 |
170.00 |
|
Loans |
26,257.00 |
15,900.00 |
|
Investments |
31,698.00 |
33,277.00 |
|
2)Non-Financial Assets |
|
|
|
Inventories |
1,05,230.00 |
1,13,486.00 |
|
Property, Plant and Equipment |
4,450.00 |
4,450.00 |
|
Other Non-Financial Assets |
2,48,664.00 |
2,58,899.00 |
|
TOTAL ASSETS |
4,16,916.00 |
4,26,182.00 |
|
LIABILITIES AND EQUITY |
|
|
|
LIABILITIES |
|
|
|
1)Financial Liabilities |
|
|
|
Payables |
|
|
|
(i)Trade Payables |
830.00 |
1,515.00 |
|
Borrowings (Other than Debt Securities) |
1,87,957.00 |
2,42,964.00 |
|
Other Financial Liabilities |
19,699.00 |
41,967.00 |
|
2)Non-Financial Liabilities |
|
|
|
Provisions |
1,150.00 |
1,150.00 |
|
Deferred Tax Liabilities (Net) |
553.00 |
964.00 |
|
Other Non-Financial Liabilities |
28,616.00 |
28,940.00 |
|
3)Equity |
|
|
|
Equity Share Capital |
3,99,685.00 |
3,99,685.00 |
|
Other Equity |
-2,21,575.00 |
-2,91,001.00 |
|
TOTAL LIABILITIES AND EQUITY |
4,16,916.00 |
4,26,182.00 |
|
Particulars |
2023 |
2022 |
|
Revenue from Operations |
|
|
|
Interst Income |
456.00 |
170.00 |
|
Dividend Income |
11.00 |
10.00 |
|
Total Revenue from Operations |
467.00 |
180.00 |
|
Other Income |
11,025.00 |
22,998.00 |
|
Total Income (l+ll) |
11,492.00 |
23,178.00 |
|
Expenses |
|
|
|
Finance Costs |
3,660.00 |
7,811.00 |
|
Impairment on Financial instruments (Net) |
-1,28,188.00 |
2,47,325.00 |
|
Employe Benefits Expenses |
1,114.00 |
1,200.00 |
|
Administrative and Other Expenses |
61,455.00 |
678.00 |
|
Total Expenses (lV) |
-61,960.00 |
2,57,014.00 |
|
Profit before Exceptional Items and Tax (lll+lV) |
73,452.00 |
-2,33,836.00 |
|
Profit Before Tax (V-Vl) |
73,452.00 |
-2,33,836.00 |
|
Tax Expenses |
|
|
|
(a)Current Tax |
|
|
|
(b)Deferred Tax |
|
|
|
©Incomevtax for earlier years |
2,857.00 |
|
|
Profit After Tax (Vll-Vlll) |
70,595.00 |
-2,33,836.00 |
|
Other Comprehensive Income/(Expenses) |
|
|
|
A)(i) Items that will not be reclassified to Statement of Profit and loss |
-1,579.00 |
3,590.00 |
|
(ii)Income tax relating to items that will not be reclassified to statement of Profit and Loss |
410.00 |
-933.00 |
|
Total Other Comprehensive Income/(Expense)(X) |
-1,168.00 |
2,656.00 |
|
Total Comprehensive Income/(Expense) for the period (lX+X) |
69,427.00 |
-2,31,179.00 |
|
Earnings per Equity share (Basics and Diluted) (in Rs) |
1,766.00 |
-5,850.00 |
|
(Per value Rs10/-per Equity Share) |
|
|
|
Particulars |
2023 |
2022 |
|
A. Cash Flow from Operating Activities |
|
|
|
Profit Before Tax |
70,595.00 |
-4,81,440.00 |
|
Adjustemnts For: |
|
|
|
Impairment on Financial Instruments |
-1,28,188.00 |
2,47,325.00 |
|
Operating profit before working capital changes |
-57,593.00 |
-2,34,144.00 |
|
Changes in Working Capital |
|
|
|
Adjustemnts For: |
|
|
|
Assets |
1,38,423.00 |
-2,53,760.00 |
|
Payables and Other Liabilities |
-23,276.00 |
-1,59,777.00 |
|
Increase/(Decrease) in Inventories |
8,255.00 |
|
|
Cash Generated / (used) in Operations |
65,809.00 |
-6,47,652.00 |
|
Net Cash (Used in) / Generated from Operating Activities |
65,809.00 |
-6,47,652.00 |
|
B. Cash Flow from Investing Acivities |
|
|
|
(Increase)/Decrease in Investments (Other than Subsidiaries) |
-10,357.00 |
6,31,238.00 |
|
Net Cash (Used in) / Generated from Investing Activities |
-10,357.00 |
6,31,238.00 |
|
C. Cash Flow from Financing Acivities |
|
|
|
Increase/(Decrease) in Other Borrowings (net) |
-55,006.00 |
16,428.00 |
|
Net Cash (used in) / Generated from Financing Activities |
-55,006.00 |
16,428.00 |
|
Net increase/(Decrease) in Cash and Cash Equivalents |
446.00 |
14.00 |
|
Cash and Cash Equivalents at the beginning of the year |
171.00 |
157.00 |
|
Cash and Cash Equivalents at the end of the year |
617.00 |
171.00 |
|
Net Cash (used in) / Generated from Operating Activities Includes: |
|
|
|
Components of cash and cash Equivalents: |
|
|
|
Cash and Cash Equivalents at the end of the year |
|
|
|
(a)Cash on hand |
379.00 |
161.00 |
|
(b)Balance with Banks- In Current Account |
7.00 |
10.00 |
|
(e)Cheques on Hands |
231.00 |
|
|
|
617.00 |
171.00 |
Certainly, here is a summary of the Cash Flow Statement for the years 2023 and 2022:
In 2023, the cash flow from operating activities showed a significant improvement compared to the previous year. The profit before tax stood at 70,595.00, a substantial increase from the previous year 's loss of -4,81,440.00. This turnaround can be attributed to adjustments made, including a reduction in impairment on financial instruments by -1,28,188.00, compared to a gain of 2,47,325.00 in 2022. Operating profit before working capital changes also improved, moving from -2,34,144.00 in 2022 to -57,593.00 in 2023.
The changes in working capital further influenced the cash flow. Assets increased by 1,38,423.00, while payables and other liabilities reduced by -23,276.00, aiding in the overall improvement of cash flow. The increase in inventories by 8,255.00 also played a role. In the end, cash generated from operations in 2023 was a positive 65,809.00, in stark contrast to the negative -6,47,652.00 in 2022.
Moving on to cash flow from investing activities, there was a decrease in investments (other than subsidiaries) by -10,357.00 in 2023, compared to an increase of 6,31,238.00 in 2022. This indicates a more conservative investment approach in the current year.
In terms of financing activities, there was a decrease in other borrowings (net) by -55,006.00 in 2023, whereas there was an increase of 16,428.00 in 2022. This suggests a shift towards reducing borrowings in the current year.
Overall, the net increase in cash and cash equivalents in 2023 was 446.00, as opposed to a minimal increase of 14.00 in 2022. Cash and cash equivalents at the beginning of 2023 were 171.00, and they increased to 617.00 by the end of the year. The components of cash and cash equivalents included 379.00 in cash on hand, 7.00 in the balance with banks in the current account, and 231.00 in cheques on hand.
