Rampur Fertilizers Ltd Annual Reports, Balance Sheet and Financials

Rampur Fertilizers Limited Balance Sheet (Rs In Hundreds)

Particulars	2023	2022
ASSEST
Non Current Assest
Property , Plant & Equipment	986,900.42	477059.2
Captial work in progress		383840.74
Financial Assest
Investments	307,240.67	329,291.64
Trade Receivables		7,140.38
Loans	363026.96	360000
Other Financial assest	533504.4	627690.46
Deferred tax assest	2536	1247
Total Non Current Assest	2,193,208.45	2,186,269.42
Current Assest
Inventories	258,703.46	530,628.38
Financial Assest
Trade Receivables	109055.29	330513.89
Cash and Cash Equivalents	211,175.54	74,196.66
Loans	47,691.47	69,360.68
Total  Current Assest	626,625.76	1,004,699.61
TOTAL ASSEST	2,819,834.21	3,190,969.03
Equity and Liability
Equity
Equity Share Captial	494816.2	494816.2
Other Equity
Reserves and Surplus	1,298,214.52	1632960.87
Total Equity	1,793,030.72	2,127,777.07
Non Current Liability
(a) Financial Liability
Borrowings	870,367.46	894,298.48
Trade Payables
Total outstanding dues of Creditiors other than micro enterprises and small enterprises	3,721.54	38,132.71
(b) Provisions	54,396.58	46,681.51
Total Non Current Liability	928,485.58	979,112.70
Current Liability
(a) Financial Liability
Total outstanding dues of Creditiors other than micro enterprises and small enterprises	39,882.11	38,792.08
Other  Current Liabilty	58,435.80	45,287.16
Total  Current  Liability	98,317.91	84,079.24
Total  Liability	1,026,803.49	1,063,191.94
Total  Equity and  Liability	2,819,834.21	3,190,969.01

 Rampur Fertilizers Limited Profit & Loss Statement (Rs In Hundred)

PARTICULARS	2023	2022
Revenue from operations	3133044.19	3152382.05
Other Income	96991.05	151694.82
Total income	3230035.24	3304076.87
Expenses
Cost  of Material  Consumed	2577443.14	2233488.58
Change  in inventories	19209	-22316.68
Employee  Benefits   Expenses	403659.13	347481.34
Finance Cost	4475.53	5007.69
Depreciation and  amortization expenses	78105.47	57445.66
Other Expenses	478684.58	488692.4
Total expenses	3561576.85	3109798.99
Profit before exceptional  items  and  Tax	-331541.61	194277.88
Profit before tax	-331541.61	194277.88
Tax Expenes	6659.8	33054.59
Profit For the year	-338201.41	161223.29
Less: Items that will not  be reclassified  to profit and loss	-7337.18	22746.73
Total Comprehensive Income	-345538.59	183970.04
Profit  From Associate  Companies	10792.24	11181.07
Net  Profit	-334746.35	195151.11
Earning Per Share:- Basic and Diluted
Basic	6.83	3.26
Diluted	6.83	3.26

 Rampur Fertilizers Limited Consolidated Cash Flow Statement (Rs In Hundred)

Particulars	2023	2022
A. Cash flow from operating activities
Net Profit before tax & Extraordinary Items	-328086.55	228205.7
Adjustments for:
Depreciation	78105.47	57445.66
Interest Expenses	4475.53	5007.69
Long Term Provision	7715.07	2322.57
Interest  Received	-70779.24	-62187.29
Operating profit before working capital changes	-308569.73	230794.32
Adjustment for:
Inventories	271924.92	-303156.52
Short Term Loans	21669.21	133570.11
Trade  & Other  Receivables	221458.6	-197961.03
Trade Payable	1090.03	46761.79
Other Current Liability	13148.64	-14280.57
Trade  & Other  Receivables	7140.38
Trade Payable	-34411.17
Cash generated from operating Activities	185502.08	-262779.27
Income Taxes Paid ( Net)	7948.8	-158507.37
Net cash generated from operating activities	185502.08	-262779.27
B. Cash flow from investing activities
Interest  Received	70779.24	62187.29
Investment	22050.97
Purchase of Investment (Net )		645647.42
Purchase of Fixed Assest	-587946.69	-508001.55
Sale of Fixed Assest	383840.74
Other Financial Liability	94186.06
Loans and Advance	-3026.96	-177340.09
Net cash used in investing activities	-20116.65	22493.08
C. Cash flow from financing activities
Decrease  in long term borrowings	-23931.02	-25210.4
Interest Paid	-4475.53	-5007.69
Net cash generated from financing activities	-28406.55	-30218.09
Net increase in cash and cash equivalents (A+B+C)	136978.88	-270504.28
Cash and cash equivalents at the beginning of the year	74196.66	344700.94
Cash and cash equivalents at the end of the year/period	211175.54	74196.66

 Certainly, here is a summary of the Cash Flow Statement for the years 2023 and 2022:

A. Cash Flow from Operating Activities:

2023:

Net Profit before tax & Extraordinary Items: -328,086.55

Adjustments included Depreciation of Rs. 78,105.47, Interest Expenses of Rs. 4,475.53, and Long Term Provision of Rs. 7,715.07.

Interest Received was -Rs. 70,779.24, resulting in an Operating profit before working capital changes of -Rs. 308,569.73.

Further adjustments included:

Inventories of Rs. 271,924.92

Short Term Loans of Rs. 21,669.21

Trade & Other Receivables of Rs. 221,458.6

Trade Payable of Rs. 1,090.03

Other Current Liability of Rs. 13,148.64

Trade & Other Receivables of Rs. 7,140.38

Trade Payable of -Rs. 34,411.17

Cash generated from operating activities amounted to Rs. 185,502.08, with Income Taxes Paid (Net) of Rs. 7,948.8, resulting in Net cash generated from operating activities of Rs. 185,502.08.

2022:

Net Profit before tax & Extraordinary Items: Rs. 228,205.7

Adjustments included Depreciation of Rs. 57,445.66, Interest Expenses of Rs. 5,007.69, and Long Term Provision of Rs. 2,322.57.

Interest Received was -Rs. 62,187.29, resulting in an Operating profit before working capital changes of Rs. 230,794.32.

Further adjustments included:

Inventories of -Rs. 303,156.52

Short Term Loans of Rs. 133,570.11

Trade & Other Receivables of -Rs. 197,961.03

Trade Payable of Rs. 46,761.79

Other Current Liability of -Rs. 14,280.57

Cash generated from operating activities was -Rs. 262,779.27, with Income Taxes Paid (Net) of -Rs. 158,507.37, resulting in Net cash generated from operating activities of -Rs. 262,779.27.

B. Cash Flow from Investing Activities:

2023:

Interest Received: Rs. 70,779.24

Investment: Rs. 22,050.97

Purchase of Investment (Net): -Rs. 645,647.42

Purchase of Fixed Asset: -Rs. 587,946.69

Sale of Fixed Asset: Rs. 383,840.74

Other Financial Liability: Rs. 94,186.06

Loans and Advance: -Rs. 3,026.96

Net cash used in investing activities: -Rs. 20,116.65

C. Cash Flow from Financing Activities:

2023:

Decrease in long-term borrowings: -Rs. 23,931.02

Interest Paid: -Rs. 4,475.53

Net cash generated from financing activities: -Rs. 28,406.55

Net Increase in Cash and Cash Equivalents (A+B+C):

2023:

Net Increase in cash and cash equivalents in 2023 was Rs. 136,978.88.

Opening and Closing Balance of Cash and Cash Equivalents:

2023:

The year began with an Opening Balance of Cash and Cash Equivalents of Rs. 74,196.66

The year concluded with a Closing Balance of Cash and Cash Equivalents of Rs. 211,175.54

This point-wise summary provides a detailed breakdown of the cash flow activities for the years 2023 and 2022, encompassing operating, investing, and financing activities, along with the resulting net increase in cash and cash equivalents and the opening and closing balances of cash and cash equivalents, all in Rs.

Bellow are the Financial Ratios

Particulars	2023	2022
Current Ratio	6.37	7.72
Debt Equity Ratio	0.6	0.43
Debt Service coverage ratio	-9.65	4.76
Return on Equity Ratio	-0.18	0.09
Inventory Turnover ratio	7.92	5.83
Trade Receivables turnover ratio	14.03	13.21
Trade Payables turnover ratio	38.47	45.42
Net capital turnover ratio	5.93	1.05
Net profit ratio	-0.11	0.06
Return on Capital employed	-0.12	0.07
Return on Investments Ratio	-0.11	0.06

Here is a summary of the financial and operational metrics for Rampur Fertilizers Limited for the years 2023 and 2022:

2023:

1. Current Ratio:

6.37 - Indicates a strong ability to cover short-term obligations with current assets.

2. Debt Equity Ratio:

0.6 - Suggests a moderate level of debt in relation to equity.

3. Debt Service Coverage Ratio:

-9.65 - A negative ratio indicates challenges in covering debt service obligations, which may raise concerns.

4. Return on Equity Ratio:

-0.18 - The company experienced a negative return on equity in 2023.

5. Inventory Turnover Ratio:

7.92 - This ratio indicates an efficient turnover of inventory.

6. Trade Receivables Turnover Ratio:

14.03 - Suggests the company collected its receivables relatively quickly.

7. Trade Payables Turnover Ratio:

38.47 - The company maintained an efficient turnover of trade payables.

8. Net Capital Turnover Ratio:

5.93 - This high ratio signifies efficient utilization of capital.

9. Net Profit Ratio:

-0.11 - The company had a negative net profit relative to revenue.

10. Return on Capital Employed:

 -0.12 - A negative return on capital employed implies a loss in the utilization of invested capital.

11. Return on Investments Ratio:

-0.11 - This ratio is also negative, indicating a negative return on investments.

2022:

1. Current Ratio:

7.72 - Indicates a strong ability to cover short-term obligations with current assets, although it decreased from the previous year.

2. Debt Equity Ratio:

0.43 - A moderate level of debt in relation to equity, which increased from the previous year.

3. Debt Service Coverage Ratio:

4.76 - A positive ratio suggests the company had a good capacity to cover debt service obligations.

4. Return on Equity Ratio:

0.09 - In 2022, the company had a positive return on equity.

5. Inventory Turnover Ratio:

5.83 - This ratio indicates an efficient turnover of inventory.

6. Trade Receivables Turnover Ratio:

13.21 - Suggests the company collected its receivables relatively quickly.

7. Trade Payables Turnover Ratio:

45.42 - The company maintained an efficient turnover of trade payables, although it decreased from the previous year.

8. Net Capital Turnover Ratio:

1.05 - This ratio suggests less efficient utilization of capital compared to the previous year.

9. Net Profit Ratio:

0.06 - The company had a positive net profit relative to revenue in 2022.

10. Return on Capital Employed:

0.07 - A positive return on capital employed indicates a positive return on invested capital.

11. Return on Investments Ratio:

0.06 - This ratio is also positive, suggesting a positive return on investments.