| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Robert Resources Limited |
|
Particulars |
2023 |
2022 |
|
I.ASSETS |
|
|
|
1) Non‐current Assets |
|
|
|
(a) Financial Assets |
|
|
|
(i) Investments |
509.81 |
509.81 |
|
(b) Deferred Tax Assets (Net) |
40.74 |
|
|
Total Non‐current Assets |
550.55 |
509.81 |
|
2) Current Assets |
|
|
|
(a) Financial Assets |
|
|
|
(i) Investments |
634.95 |
1,070.68 |
|
(ii) Cash and cash equivalents |
1.33 |
122.59 |
|
(iii) Others |
564.67 |
6.06 |
|
(b) Current Tax Assets (Net) |
33.77 |
|
|
(c) Other current assets |
1.32 |
26.91 |
|
Total Current Assets |
1,236.04 |
1,226.25 |
|
TOTAL ASSETS |
1,786.59 |
1,736.05 |
|
II EQUITY AND LIABILITIES |
|
|
|
1) Equity |
|
|
|
(a) Equity Share capital |
1,024.50 |
1,024.50 |
|
(b) Other Equity |
580.2 |
486.72 |
|
Total Equity |
1,604.70 |
1,511.22 |
|
2) LIABILITIES |
|
|
|
Non‐current Liabilities |
|
|
|
(a) Financial Liabilities |
|
|
|
(i) Borrowings |
179.54 |
153.76 |
|
(b) Deferred tax liabilities (Net) |
|
55.64 |
|
Total Non Current Liabilities |
179.54 |
209.4 |
|
Current Liabilities |
|
|
|
(a) Financial Liabilities |
|
|
|
(i) Trade payables |
|
|
|
Total outstanding dues of creditors other than micro enterprises and small enterprises |
1.14 |
2 .49 |
|
(b) Other Current Liabilities |
1.21 |
2.1 |
|
(c) Current Tax Liabilities (Net) |
|
10.84 |
|
Total Current Liabilities |
2.35 |
15.43 |
|
TOTAL EQUITY AND LIABILITIES |
1,786.59 |
1,736.05 |
|
Particulars |
2023 |
2022 |
|
Income: |
|
|
|
I. Other income |
6.63 |
81.77 |
|
II. Total Other Income |
6.63 |
81.77 |
|
Expenses: |
|
|
|
Employee benefits expense |
5.6 |
6.29 |
|
Finance costs |
0.87 |
0.03 |
|
Other Expenses |
7.34 |
59.97 |
|
III. Total expenses |
13.81 |
66.29 |
|
IV. Profit\(Loss) before Exceptional items and tax expenses |
-7.18 |
15.48 |
|
V. Profit\(Loss) before tax expenses |
-7.18 |
15.48 |
|
VI. Tax expense: |
|
|
|
Current tax |
41.12 |
34.12 |
|
Tax In respect of earlier years |
-1.05 |
1.52 |
|
VII. (Loss) for the Year |
-47.25 |
-20.15 |
|
VIII. Other Comprehensive Income |
|
|
|
A (i) Items that will not be reclassified to profit or loss |
44.35 |
338.86 |
|
(ii) Income tax relating to items that will not be reclassified to profit or loss |
96.38 |
-54.59 |
|
B (i) Items that will be reclassified to profit or loss |
|
1.2 |
|
(ii) Income tax relating to items that will be reclassified to profit or loss |
|
-0.3 |
|
|
140.73 |
285.17 |
|
IX. Total Comprehensive Income |
93.48 |
265.02 |
|
X. Earnings per equity share: |
|
|
|
Basic |
-0.46 |
-0.2 |
|
Diluted |
-0.46 |
-0.2 |
|
Particulars |
2023 |
2022 |
|
A. Cash Flow from Operating Activities |
|
|
|
Profit Before Tax |
-7.18 |
15.48 |
|
Adjustments for : |
|
|
|
Finance Cost |
0.87 |
0.03 |
|
Interest Received |
-3.65 |
-29.11 |
|
Profit / (Loss) from sale of Current Investment |
|
-24.67 |
|
Dividend Income |
-1.33 |
-3.38 |
|
Operating Profit Before Working Capital Changes |
-11.29 |
-41.64 |
|
Working Capital Changes |
|
|
|
Adjustments for |
|
|
|
(Increase)/Decrease Trade & Other receivables, Other Financial Assets, Other Current Assets |
-243.2 |
762.36 |
|
Increase/ (Decrease) Trade & Other Current Liability & Provisions |
-2.24 |
-11.2 |
|
|
-245.44 |
751.16 |
|
Net Cash Flow Generated from Operating Activities |
-256.73 |
709.52 |
|
Direct taxes paid (Net) |
-85.73 |
-29.98 |
|
Net Cash Flow from Operating Activities |
-342.46 |
679.54 |
|
B. Cash Flow from Investing Activities |
|
|
|
Sales\(Purchase) of Investments (Net) |
191.31 |
-536.33 |
|
Dividend Income |
1.33 |
3.38 |
|
Interest Income |
3.65 |
29.11 |
|
Net Cash Flow (used in) Investing Activities |
196.29 |
-503.84 |
|
C. Cash Flow from Financing Activities |
|
|
|
Proceeds\(Repayment) of long term and Short term borrowings |
25.78 |
-53.17 |
|
Interest Paid |
-0.87 |
-0.03 |
|
Net Cash Flow from / (used in) Financing Activities |
24.91 |
-53.2 |
|
Net increase / (decrease) in cash and cash equivalents |
-121.25 |
122.5 |
|
Cash and cash equivalent at the beginning of the year |
122.59 |
0.09 |
|
Cash and cash equivalent at the end of the year |
1.33 |
122.59 |
Certainly, here is a summary of the Cash Flow Statement for the years 2023 and 2022:
A. Cash Flow from Operating Activities:
Net Cash from Operating Activities (2023): Rs -342.46
Net Cash from Operating Activities (2022): Rs 679.54
Explanation:
In 2023, the company had a net cash outflow of Rs -342.46 from its core operating activities, indicating a negative cash flow from its day-to-day business operations.
In 2022, there was a net cash inflow of Rs 679.54 from operating activities, signifying a positive cash flow from its core operations.
B. Cash Flow from Investing Activities:
Net Cash from Investing Activities (2023): Rs 196.29
Net Cash from Investing Activities (2022): Rs -503.84
Explanation:
In 2023, the company had a net cash inflow of Rs 196.29 from investment activities, which may have included the sale of investments and income from dividends and interest.
In 2022, there was a net cash outflow of Rs -503.84 from investment activities, indicating significant cash outflows related to investments.
C. Cash Flow from Financing Activities:
Net Cash from Financing Activities (2023): Rs 24.91
Net Cash from Financing Activities (2022): Rs -53.2
Explanation:
In 2023, the company had a net cash inflow of Rs 24.91 from financing activities, primarily from proceeds from borrowings.
In 2022, there was a net cash outflow of Rs -53.2 from financing activities, indicating repayments of borrowings and interest payments.
Net Increase/Decrease in Cash and Cash Equivalents:
Net Decrease in Cash and Cash Equivalents (2023): Rs -121.25
Net Increase in Cash and Cash Equivalents (2022): Rs 122.5
Explanation:
In 2023, there was a significant net decrease of Rs -121.25 in cash and cash equivalents, indicating a decrease in the company 's available cash.
In 2022, there was a net increase of Rs 122.5 in cash and cash equivalents, suggesting an increase in available cash during the year.
Cash and Cash Equivalents:
Cash and Cash Equivalents at the Beginning of 2023: Rs 122.59
Cash and Cash Equivalents at the Beginning of 2022: Rs 0.09
Cash and Cash Equivalents at the End of 2023: Rs 1.33
Cash and Cash Equivalents at the End of 2022: Rs 122.59
|
Particulars |
2023 |
2022 |
|
Current Ratio |
527.1 |
79.49 |
|
Debt Equity Ratio |
0.11 |
0.1 |
|
Debt Service coverage ratio |
‐0.26 |
‐0.13 |
|
Return on Equity Ratio |
‐0.03 |
‐0.01 |
|
Return on Capital employed |
0.0035 |
0.009 |
|
Return on investment Ratio |
0.0292 |
0.0979 |
Here is a summary of the financial and operational metrics for Robert Resources Limited
1. Current Ratio:
The current ratio measures the company 's ability to meet short-term obligations. In 2023, the company 's current ratio improved significantly to 527.1, indicating a substantial increase in short-term liquidity compared to 2022 (79.49).
2. Debt-Equity Ratio:
The debt-equity ratio reflects the proportion of debt used to finance the company 's operations compared to equity. In 2023, the company slightly increased its debt-equity ratio to 0.11, compared to 0.1 in 2022, indicating a slight increase in debt reliance.
3. Debt Service Coverage Ratio:
The debt service coverage ratio assesses the company 's ability to cover its debt servicing costs. In 2023, the ratio decreased to -0.26, indicating that the company faced challenges in covering its debt service obligations, compared to -0.13 in 2022.
Profitability Metrics:
4. Return on Equity (ROE) Ratio:
ROE reflects the company 's ability to generate profit from shareholders ' equity. In 2023, the ROE was -0.03, indicating a negative return on equity, whereas in 2022, it was also negative at -0.01.
5. Return on Capital Employed (ROCE) Ratio:
ROCE measures the profitability of the company in relation to the capital employed. In 2023, the ROCE decreased to 0.0035, indicating lower profitability compared to 2022 (0.009).
6. Return on Investment (ROI) Ratio:
ROI assesses the return on investment made in the company. In 2023, the ROI decreased to 0.0292, suggesting a lower return on investment compared to 2022 (0.0979).
