| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Rainbow Papers Limited |
|
Particulars |
2018 |
2017 |
|
ASSETS |
|
|
|
I. Non-current assets |
|
|
|
(a) Property, plant and equipment |
1,11,998.89 |
1,23,105.66 |
|
(b) Capital work-in-progress |
6,426.78 |
6,426.78 |
|
(c) Non-current financial assets |
|
|
|
(i) Investments |
400.24 |
1,402.99 |
|
(ii) Long-term loans and advances |
1.35 |
1.35 |
|
(iii) Other non-current financial |
5.29 |
10.87 |
|
(d) Other non-current assets |
6.14 |
1,691.78 |
|
|
1,18,838.69 |
1,32,639.43 |
|
II. Current assets |
|
|
|
(a) Inventories |
813.09 |
841.48 |
|
(b) Financial assets |
|
|
|
(i) Trade receivables |
6.65 |
720.58 |
|
(ii) Cash and cash equivalents |
3,091.95 |
60.12 |
|
(iii) Loans and advances |
0.15 |
5,461.32 |
|
(c) Current tax assets (net) |
221.79 |
221.79 |
|
(d) Other current assets |
666.6 |
700.23 |
|
|
4,800.23 |
8,005.52 |
|
Total Assets |
1,23,638.92 |
1,40,644.95 |
|
EQUITY AND LIABILITIES |
|
|
|
Equity |
|
|
|
(a) Equity share capital |
2,124.35 |
2,124.35 |
|
(b) Other equity |
-20,802.57 |
-930.24 |
|
|
-18,678.22 |
1,194.11 |
|
LIABILITIES |
|
|
|
I. Non-current liabilities |
|
|
|
(a) Non-current financial liabilities |
|
|
|
(i) Borrowings |
- |
4.23 |
|
(b) Other Non-current liabilities |
4,113.00 |
872.86 |
|
(c) Deferred tax liabilities (net) |
5,048.06 |
5,048.06 |
|
|
9,161.06 |
5,925.15 |
|
II. Current liabilities |
|
|
|
(a) Financial liabilities |
|
|
|
(i) Borrowings |
57,984.43 |
58,578.89 |
|
(ii) Trade payables |
14,665.63 |
14,726.05 |
|
(iii) Other current financial liabilities |
58,880.40 |
58,488.51 |
|
(b) Other current liabilities |
1,558.06 |
1,587.18 |
|
(c) Provisions |
67.56 |
145.06 |
|
|
1,33,156.08 |
1,33,525.69 |
|
Total Equity and Liabilities |
1,23,638.92 |
1,40,644.95 |
|
Particulars |
2018 |
2017 |
|
Dis-continuing operations |
|
|
|
Revenue from operations |
28.39 |
5,163.85 |
|
Other Income |
1.43 |
143.12 |
|
Total income |
29.82 |
5,306.97 |
|
IV Expenses |
|
|
|
(a) Cost of material consumed |
28.38 |
2,196.27 |
|
(b) Purchase of stock in trade |
- |
913.69 |
|
(c) Changes in inventories |
- |
285.7 |
|
(d) Employee benefit expense |
265.46 |
988.24 |
|
(e) Finance Costs |
3.01 |
770.63 |
|
(f) Depreciation and amortization expense |
11,111.72 |
13,647.57 |
|
(g) Other expense |
8,493.58 |
3,443.62 |
|
Total expense |
19,902.15 |
22,245.72 |
|
Net Profit/(Loss) |
-19,872.33 |
-16,938.75 |
|
Profit/(loss) before tax |
-19,872.33 |
-16,938.75 |
|
Profit/(loss) for the period |
-19,872.33 |
-16,938.75 |
|
A (i) Items that will not be reclassified to profit or loss |
- |
7.72 |
|
B (i) Items that will be reclassified to profit or loss |
|
|
|
(ii) Income Tax related to items that will be reclassified to profit or loss |
|
|
|
Total Comprehensive Income for the period |
-19872.33 |
-16,946.47 |
|
Income for the period ) |
-19,872.33 |
-16,946.47 |
|
Earnings Per Equity Share |
|
|
|
(1) Basic |
-18.71 |
-15.95 |
|
(2) Diluted |
-18.71 |
-15.95 |
|
Particulars |
2018 |
2017 |
|
A. Cash flow form operating activities |
|
|
|
Net Profit before extra ordinary items |
-19,872.33 |
-16,938.75 |
|
Adjustments to reconcile profit before tax to net cash flow |
|
|
|
Depreciation and amortisation |
11,111.72 |
13,647.57 |
|
Bad-debt written off (Net) |
74.17 |
312.82 |
|
Provision for Fair value adjustment |
6,980.23 |
- |
|
Investment written off/ (written back) |
1,002.75 |
- |
|
Finance Costs |
0.21 |
30.39 |
|
Loss/(Profit) on sale of Assets/Investment |
-1.29 |
-5.56 |
|
Foreign Currency Monetry Assets Reserve |
- |
614.41 |
|
Changes in employee benefits measurements |
- |
-7.72 |
|
Operating profit before working capital changes |
-704.54 |
-2,346.84 |
|
Adjustments For: |
|
|
|
(Increase)/decrease in trade payables |
-60.42 |
-1,604.95 |
|
Increase/(decrease) in current liabilities and provisions |
287.21 |
-1,362.38 |
|
(Increase)/decrease in inventories |
28.4 |
839.91 |
|
(Increase)/decrease in trade receivable |
639.76 |
2,599.06 |
|
(Increase)/decrease in other non current liabilities |
3,240.14 |
-13,837.41 |
|
Movement in Other current Assets |
33.63 |
3,324.29 |
|
Movement in Other Non Current Assets |
45.57 |
89.49 |
|
Cash used in operations |
3,509.75 |
-12,298.83 |
|
Income taxes paid (net) |
- |
-3.11 |
|
Net cash flow from operating activities |
3,509.75 |
-12,301.94 |
|
Cash flow from investing activities |
|
|
|
Purchase of fixed assets ( Including CWIP) |
- |
-128.33 |
|
Proceeds from sale of fixed assets |
1.3 |
6.87 |
|
Movement in Loans and Advances |
121.6 |
-53.21 |
|
Purchase/Sale of non-current investments |
- |
-1,361.59 |
|
Interest received |
1.02 |
16.94 |
|
Net cash used in investing activities |
123.93 |
-1,519.32 |
|
Cash flow from financing activities |
|
|
|
Proceeds from long term borrowings |
-4.23 |
-40,825.46 |
|
Proceeds from short term borrowings |
-594.47 |
53,754.53 |
|
Interest paid |
-1.23 |
-47.34 |
|
Unpaid dividend transferred to fund |
-1.91 |
-2.33 |
|
Net cash generated from / (used) in Financing Activities |
-601.84 |
12,879.40 |
|
Net (decrease)/increase in Cash & Cash Equivalents |
3,031.83 |
-941.86 |
|
Cash and Cash Equivalents at beginning of year |
60.12 |
1,001.98 |
|
Cash and Cash Equivalents at end of year |
3,091.95 |
60.12 |
Here is a summary of the Cash Flow Statement for the years 2018 and 2017:
Cash Flow from Operating Activities:
1. Net Profit before Extraordinary Items: This represents the net profit of the company before considering any extraordinary items. In 2018, it was -Rs.19,872.33, and in 2017, it was -Rs.16,938.75.
2. Adjustments to Reconcile Profit Before Tax to Net Cash Flow: These are adjustments made to convert the profit before tax figure into the net cash flow from operating activities. It includes items like depreciation, bad-debt written off, provision for fair value adjustment, etc.
3. Operating Profit Before Working Capital Changes: This represents the profit generated from the core operations of the business before considering changes in working capital. In 2018, it was -Rs.704.54, and in 2017, it was -Rs.2,346.84.
4. Adjustments for Working Capital Changes: These adjustments account for changes in current assets and liabilities such as trade payables, trade receivables, inventories, etc. It reflects how the company 's working capital management affects its cash flow.
5. Cash Used in Operations: This is the net cash flow generated or consumed by the company 's operating activities. In 2018, it was Rs.3,509.75, indicating positive cash flow from operations, whereas in 2017, it was -Rs.12,298.83, indicating negative cash flow from operations.
Cash Flow from Investing Activities:
1. Purchase/Sale of Fixed Assets: This represents the cash flows related to the acquisition or disposal of fixed assets. In 2018, there were no purchases, but there were sales worth Rs.1.3. In 2017, there was a purchase of fixed assets worth -Rs.128.33 and sales worth Rs.6.87.
2. Movement in Loans and Advances: This accounts for changes in loans and advances made by the company. In 2018, there was a movement of Rs.121.6, whereas in 2017, there was a movement of -Rs.53.21.
3. Purchase/Sale of Non-current Investments: This represents cash flows related to the acquisition or disposal of non-current investments. In 2018, there were no transactions, but in 2017, there were sales worth -Rs.1,361.59.
Cash Flow from Financing Activities:
1. Proceeds from Long-term and Short-term Borrowings: These are cash flows generated from obtaining long-term and short-term borrowings. In 2018, there were proceeds from short-term borrowings worth -Rs.594.47 and no proceeds from long-term borrowings. In 2017, there were proceeds from short-term borrowings worth Rs.53,754.53 and negative proceeds from long-term borrowings worth -Rs.4.23.
2. Interest Paid and Received: These are cash flows related to the payment and receipt of interest on borrowings and investments. In 2018, there was interest paid of -Rs.1.23 and interest received of Rs.1.02. In 2017, there was interest paid of -Rs.47.34 and interest received of Rs.16.94.
3. Unpaid Dividend Transferred to Fund: This represents the transfer of unpaid dividends to a fund. In 2018, there was a transfer of -Rs.1.91, and in 2017, there was a transfer of -Rs.2.33.
Net Increase/(Decrease) in Cash & Cash Equivalents:
- This represents the overall change in cash and cash equivalents during the period. In 2018, there was a net increase of Rs.3,031.83, and in 2017, there was a net decrease of -Rs.941.86.
Cash and Cash Equivalents:
- These figures represent the cash and cash equivalents at the beginning and end of the year. In 2018, cash and cash equivalents increased from Rs.60.12 to Rs.3,091.95, whereas in 2017, they decreased from Rs.1,001.98 to Rs.60.12.
