| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Pushkar Banijya Limited |
|
Particulars |
2023 |
2022 |
|
ASSETS |
|
|
|
1 FINANCIAL ASSETS |
|
|
|
a Cash and Cash Equivalents |
21.77 |
112.18 |
|
b Receivables: |
|
|
|
Other Receivables |
0.3 |
0.11 |
|
c Loans |
2244.44 |
2150.61 |
|
d Investments |
1868.16 |
3330.28 |
|
e Other Financial Assets |
38.66 |
48.68 |
|
2 NON FINANCIAL ASSETS |
|
|
|
a Current Tax Assets |
30.25 |
26.38 |
|
b Deferred Tax Assets |
74.04 |
|
|
c Property, Plant & Equipment |
75.25 |
5.51 |
|
d Other Non- Financial Assets |
26.51 |
26.07 |
|
Total Assets |
4309.37 |
5699.82 |
|
LIABILITIES AND EQUITY |
|
|
|
NON FINANCIAL LIABILITIES |
|
|
|
a Deferred Tax Liabilities |
|
94.86 |
|
b Other Non-Financial Liabilities |
0.98 |
1.62 |
|
II EQUITY |
|
|
|
a Equity Share Capital |
497.9 |
497.9 |
|
b Other Equity |
3810.49 |
5105.44 |
|
Total Liabilities and Equity |
4309.37 |
5699.82 |
|
Particulars |
2023 |
2022 |
|
I Revenue from Operations |
|
|
|
i Interest Income |
231.39 |
261.27 |
|
ii Dividend Income |
27.15 |
17.07 |
|
Total Revenue from Operations |
258.54 |
278.34 |
|
II Other Income |
|
2.42 |
|
III Total Income |
258.54 |
280.76 |
|
IV EXPENSES |
|
|
|
i Finance Cost |
0.11 |
0.01 |
|
ii Impairment on Financial Instruments |
-41.9 |
-177.9 |
|
iii Purchase of stock-in-trade |
|
37.11 |
|
Stock-In-Trade and Work-in-Progress |
|
-130.32 |
|
iv Employee Benefits Expense |
38.55 |
38.29 |
|
v Depreciation,Amortisation and Impairment |
0.27 |
0.68 |
|
vi Other Expenses |
86.51 |
194.11 |
|
Total Expenses |
83.54 |
-38.02 |
|
V Profit/(Loss) before Exceptional |
|
|
|
Items and Tax |
175 |
318.78 |
|
VII Profit/(Loss) before Tax |
175 |
318.78 |
|
VIII Tax Expense: |
|
|
|
Current Tax |
33.99 |
31.13 |
|
Deferred Tax |
10.58 |
49.23 |
|
IX Profit / (Loss) after tax |
130.43 |
238.42 |
|
X Share of Profit/(Loss) from Associate Company |
-8.93 |
12.02 |
|
XI Profit/(loss) for the period |
121.5 |
250.44 |
|
XII Other Comprehensive Income |
|
|
|
a.i Items that will not be reclassified to profit or loss |
-1597.04 |
761.88 |
|
a.ii Income tax relating to items that will not be reclassified to profit or loss |
179.48 |
-59.53 |
|
a.iii Share of OCI in Associates relating to items that will not be reclassified to profit or loss |
1.11 |
1.23 |
|
Other Comprehensive Income for the period |
1416.45 |
703.58 |
|
XIII Total Comprehensive Income for the period |
-1294.95 |
954.02 |
|
XIV Earnings Per Share |
|
|
|
i Basic (Equity Share Face Value 10/- each) |
2.44 |
5.03 |
|
ii Diluted (Equity Share Face Value 10/- each) |
2.44 |
5.03 |
|
Particulars |
2023 |
2022 |
|
A. CASH FLOW FROM OPERATING ACTIVITIES |
|
|
|
Net Profit Before Tax & Extraordinary Items |
175 |
318.78 |
|
Adjustment for : |
|
|
|
Depreciation |
0.27 |
0.68 |
|
Impairment on Financial Instruments |
-41.9 |
-177.9 |
|
Bad Debts |
75.46 |
183.51 |
|
Profit on sale of Property, Plant & Equipments |
|
-1.49 |
|
Operating Profit before Working Capital Adjustment |
208.83 |
323.58 |
|
Changes in Working Capital |
|
|
|
(Increase)/Decrease in Other Receivables |
-0.19 |
-0.11 |
|
(Increase)/Decrease in Loans |
-127.39 |
84.67 |
|
(Increase)/Decrease in Other Financial Assets |
10.04 |
-109.85 |
|
(Increase)/Decrease in Current Tax Asset |
-3.88 |
-0.41 |
|
(Increase)/Decrease in Other Non-Financial Assets |
-0.45 |
0.1 |
|
Increase/(Decrease) in Other Non-Financial Liabilities |
-0.63 |
-0.16 |
|
Cash Generated from Operation |
86.33 |
297.82 |
|
Less: Payment of Taxes |
33.98 |
31.13 |
|
Net cashflow from / (used in) operating activities |
52.35 |
266.69 |
|
B. CASH FLOW FROM INVESTING ACTIVITIES |
|
|
|
Proceeds from sale of Property, Plant & Equipments |
|
2.9 |
|
Purchase of Investments |
-399.49 |
-242.54 |
|
Proceeds from sale of Non-current Investments |
256.73 |
50.88 |
|
Net cashflow from / (used in) Investing Activities |
-142.76 |
-188.76 |
|
Net increase/(Decrease) in cash and cash equivalent |
-90.41 |
77.93 |
|
Opening Cash & Cash Equivalent |
112.18 |
34.25 |
|
Closing Cash & Cash Equivalent |
21.77 |
112.18 |
|
CLOSING CASH & CASH EQUIVALENT |
|
|
|
Cash at Bank |
18.19 |
110.42 |
|
Cash in Hand |
3.58 |
1.76 |
|
|
21.77 |
112.18 |
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 Before Tax & Extraordinary Items: In 2023, it amounted to Rs 175, and in 2022, it was Rs 318.78.
2. Adjustments for:
Depreciation: In 2023, depreciation was Rs 0.27, and in 2022, it was Rs 0.68.
Impairment on Financial Instruments: In 2023, there was an impairment of Rs -41.9, and in 2022, it was Rs -177.9.
Bad Debts: In 2023, there were bad debts of Rs 75.46, compared to Rs 183.51 in 2022.
Profit on sale of Property, Plant & Equipments: In 2023, there was a profit of Rs -1.49.
3. Operating Profit before Working Capital Adjustment: In 2023, it was Rs 208.83, and in 2022, it was Rs 323.58.
4. Changes in Working Capital:
(Increase)/Decrease in Other Receivables: In 2023, there was a decrease of Rs -0.19, and in 2022, it was a decrease of Rs -0.11.
(Increase)/Decrease in Loans: In 2023, there was a decrease of Rs -127.39, while in 2022, there was an increase of Rs 84.67.
(Increase)/Decrease in Other Financial Assets: In 2023, there was an increase of Rs 10.04, compared to a decrease of Rs -109.85 in 2022.
(Increase)/Decrease in Current Tax Asset: In 2023, there was a decrease of Rs -3.88, and in 2022, it was a decrease of Rs -0.41.
(Increase)/Decrease in Other Non-Financial Assets: In 2023, there was a decrease of Rs -0.45, with an increase of Rs 0.1 in 2022.
Increase/(Decrease) in Other Non-Financial Liabilities: In 2023, there was a decrease of Rs -0.63, and in 2022, it was a decrease of Rs -0.16.
5. Cash Generated from Operation: In 2023, it was Rs 86.33, compared to Rs 297.82 in 2022.
6. Less: Payment of Taxes: In 2023, the company paid Rs 33.98 in taxes, while in 2022, it was Rs 31.13.
7. Net cashflow from / (used in) operating activities: In 2023, there was a net inflow of Rs 52.35, whereas in 2022, there was a net inflow of Rs 266.69.
B. CASH FLOW FROM INVESTING ACTIVITIES:
1. Proceeds from sale of Property, Plant & Equipments: In 2022, there were proceeds of Rs 2.9.
2. Purchase of Investments: In 2023, the company invested Rs -399.49, and in 2022, it was Rs -242.54.
3. Proceeds from sale of Non-current Investments: In 2023, there were proceeds of Rs 256.73, and in 2022, it was Rs 50.88.
4. Net cashflow from / (used in) Investing Activities: In 2023, there was a net outflow of Rs -142.76, whereas in 2022, there was a net outflow of Rs -188.76.
Net increase/(Decrease) in cash and cash equivalent:
1. Opening Cash & Cash Equivalent: In 2023, the opening balance was Rs 112.18, and in 2022, it was Rs 34.25.
2. Closing Cash & Cash Equivalent: In 2023, the closing balance was Rs 21.77, compared to Rs 112.18 in 2022.
CLOSING CASH & CASH EQUIVALENT
1. Cash at Bank: In 2023, the cash at the bank was Rs 18.19, while in 2022, it was Rs 110.42.
2. Cash in Hand: In 2023, there was Rs 3.58 in cash in hand, and in 2022, it was Rs 1.76.
3. Total: The total closing cash and cash equivalents in 2023 was Rs 21.77, compared to Rs 112.18 in 2022.
