| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Sangameshwar Coffee Estates Limited |
|
Particulars |
2021 |
2020 |
|
ASSETS |
|
|
|
1. Non- Current Assets |
|
|
|
a) Property, plant and equipment |
1,358.95 |
1,209.65 |
|
b) Capital work in progress |
- |
215.99 |
|
c) Financial Assets |
|
|
|
(i) Investments |
4.33 |
2.04 |
|
(ii) Others |
91.47 |
85.25 |
|
d) Other non current assets |
774.83 |
774.83 |
|
Total Non- Current Assets |
2,229.58 |
2,287.75 |
|
2. Current Assets |
|
|
|
a) Inventories |
376.87 |
322.11 |
|
b) Biological assets other than Bearer Plants |
5.94 |
- |
|
c) Financial Assets |
|
|
|
(i) Investments |
0.94 |
67.95 |
|
(ii)Trade Receivables |
67.45 |
69.63 |
|
(iii) Cash and Cash equivalents |
8.84 |
23.44 |
|
d) Current Tax assets (Net) |
42.02 |
28.84 |
|
e) Other current assets |
19.67 |
18.16 |
|
Total Current Assets |
521.72 |
530.12 |
|
Total Assets |
2,751.30 |
2,817.87 |
|
|
|
|
|
EQUITY AND LIABILTIES |
|
|
|
1. Equity |
|
|
|
a) Equity Share Capital |
214 |
214 |
|
b) Other Equity |
1,789.73 |
1,755.08 |
|
Total Equity |
2,003.73 |
1,969.08 |
|
2. Liabilities |
|
|
|
a) Non- current liabilties |
|
|
|
(i) Financial liabilties |
|
|
|
Borrowings |
122 |
290.22 |
|
(ii) Other non current provisions |
80.62 |
80.62 |
|
(iii) Deferred Tax Liabilties (Net) |
0.65 |
0.65 |
|
(iv) Other non current liabilities |
- |
30.33 |
|
Total Non Current Liabilities |
203.27 |
401.81 |
|
3. Current Liabilities |
|
|
|
(i) Financial liabilties |
|
|
|
Borrowings |
158.94 |
4.69 |
|
Trade Payables |
124.29 |
168.61 |
|
Other Financial Liabilities |
19.62 |
28.83 |
|
(ii) Other current liabilities |
241.46 |
244.84 |
|
Total Current Liabilties |
544.31 |
446.98 |
|
Total Liabilties |
747.58 |
848.79 |
|
Total Equity and Liabilities |
2,751.30 |
2,817.87 |
|
Particulars |
2021 |
2020 |
|
Revenue From Operations |
|
|
|
Income from operations |
3780.90 |
3226.67 |
|
Operating income |
10.20 |
8.57 |
|
Total Income |
3791.10 |
3235.24 |
|
Expenses |
|
|
|
Cost of materials consumed |
863.21 |
620.40 |
|
Changes in inventories of finished goods |
-28.29 |
-55.50 |
|
Purchase of tea |
467.91 |
192.06 |
|
Employees benefit expense |
1409.74 |
1351.80 |
|
Finance cost |
31.16 |
34.61 |
|
Depriciation and amortization expense |
110.90 |
105.33 |
|
Other expenses |
899.13 |
949.83 |
|
Total expenses |
3753.76 |
3198.54 |
|
Profit/Loss before tax |
37.34 |
36.70 |
|
Current tax |
5.00 |
5.00 |
|
Total tax expense |
5.00 |
5.00 |
|
Profit for the year |
|
|
|
Other comprehensive income |
2.30 |
0.05 |
|
Other comprehensive income |
2.30 |
0.05 |
|
Total comprehensive income |
34.64 |
31.75 |
|
Earning per Equity share |
|
|
|
Basic |
1.62 |
1.48 |
|
Diluted |
1.62 |
1.48 |
|
Particulars |
2021 |
2020 |
|
Cash flows from operating activities |
|
|
|
Profit before taxation |
37.34 |
36.70 |
|
Adjustments for: |
|
|
|
Depreciation |
110.90 |
105.33 |
|
Finance cost |
31.16 |
34.61 |
|
Profit on disposal property, plant and equipment |
6.63 |
8.04 |
|
Interest income |
148.69 |
147.98 |
|
Operating profit before working capital changes |
186.03 |
184.68 |
|
Adjustments for: |
|
|
|
Trade receivables, loans, advances and other assests |
-1.33 |
-19.50 |
|
Inventories |
-54.76 |
-79.29 |
|
Trade payable, other liabilities and provisions |
59.21 |
25.83 |
|
Cash generated from operations |
189.15 |
111.72 |
|
Net cash flow from operating activities |
189.15 |
111.72 |
|
Cash flows from investing activities |
|
|
|
Purchase of property, plant and equipment |
-260.20 |
-44.19 |
|
Purchase of investments |
67.00 |
-11.99 |
|
Interest received |
6.63 |
8.04 |
|
Net cash flow from investing activities |
-186.57 |
-48.14 |
|
Cash flow from financing activities |
|
|
|
Intercorporate deposits paid/ refunded (net) |
|
|
|
Proceeds of Working Capital loan from bank |
-154.25 |
-13.01 |
|
Repayment of Loan |
168.22 |
-6.93 |
|
Interest paid |
-31.16 |
-34.61 |
|
Net cash flow from financing activities |
-17.18 |
-54.54 |
|
Net increase in cash and cash equivalents |
23.44 |
14.4 |
|
Cash and cash equivalents at the beginning of the financial year |
8.84 |
23.44 |
|
Cash and cash equivalents at the end of the financial year |
8.84 |
23.44 |
Certainly, here is a summary of the Cash Flow Statement for the years 2021 and 2020:
Cash Flows from Operating Activities:
1. Profit before Taxation:
- 2021: 37.34
- 2020: 36.70
2. Adjustments for:
- Depreciation
- 2021: 110.90
- 2020: 105.33
- Finance Cost
- 2021: 31.16
- 2020: 34.61
- Profit on Disposal of Property, Plant, and Equipment
- 2021: 6.63
- 2020: 8.04
- Interest Income
- 2021: 148.69
- 2020: 147.98
3. Operating Profit before Working Capital Changes:
- 2021: 186.03
- 2020: 184.68
4. Adjustments for Working Capital Changes:
- Trade Receivables, Loans, Advances, and Other Assets
- 2021: -1.33
- 2020: -19.50
- Inventories
- 2021: -54.76
- 2020: -79.29
- Trade Payable, Other Liabilities, and Provisions
- 2021: 59.21
- 2020: 25.83
5. Cash Generated from Operations:
- 2021: 189.15
- 2020: 111.72
6. Net Cash Flow from Operating Activities:
- 2021: 189.15
- 2020: 111.72
Cash Flows from Investing Activities:
1. Purchase of Property, Plant, and Equipment:
- 2021: -260.20
- 2020: -44.19
2. Purchase of Investments:
- 2021: 67.00
- 2020: -11.99
3. Interest Received:
- 2021: 6.63
- 2020: 8.04
4. Net Cash Flow from Investing Activities:
- 2021: -86.57
- 2020: -48.14
Cash Flows from Financing Activities:
1. Intercorporate Deposits Paid/Refunded (Net):
- Not specified.
2. Proceeds of Working Capital Loan from Bank:
- 2021: -154.25
- 2020: -13.01
3. Repayment of Loan:
- 2021: 168.22
- 2020: -6.93
4. Interest Paid:
- 2021: -31.16
- 2020: -34.61
5. Net Cash Flow from Financing Activities:
- 2021: -17.18
- 2020: -54.54
Overall Cash Flow Summary:
1. Net Increase in Cash and Cash Equivalents:
- 2021: 23.44
- 2020: 14.40
2. Cash and Cash Equivalents at the Beginning of the Financial Year:
- 2021: 8.84
- 2020: 23.44
3. Cash and Cash Equivalents at the End of the Financial Year:
- 2021: 8.84
- 2020: 23.44
|
Ratio |
2022 |
2021 |
|
Current ratio |
1.03 |
0.96 |
|
Debt equity ratio |
0.12 |
0.02 |
|
Debt service coverage ratio |
1.45 |
3.25 |
|
Return on equity |
3.92 |
27.04 |
|
Inventory turnover ratio |
1.48 |
3.22 |
|
Trade receivable turnover ratio |
18.73 |
21.51 |
|
Trade payable turnover ratio |
3.04 |
1.08 |
|
Net capital turnover ratio |
3.81 |
2.72 |
|
Net profit ratio |
1.1 |
8.63 |
|
Return on capital employed |
6.23 |
37.61 |
|
Return on investment |
3.92 |
27.04 |
Here is a summary of the financial and operational metrics for Sangameshwar Coffee Estates Limited for the years 2022 and 2021:
Liquidity Ratios:
1. Current Ratio:
- 2022: 1.03
- 2021: 0.96
Leverage Ratios:
2. Debt Equity Ratio:
- 2022: 0.12
- 2021: 0.02
Coverage Ratios:
3. Debt Service Coverage Ratio:
- 2022: 1.45
- 2021: 3.25
Profitability Ratios:
4. Return on Equity:
- 2022: 3.92
- 2021: 27.04
5. Net Profit Ratio:
- 2022: 1.1
- 2021: 8.63
6. Return on Capital Employed:
- 2022: 6.23
- 2021: 37.61
7. Return on Investment:
- 2022: 3.92
- 2021: 27.04
Efficiency Ratios:
8. Inventory Turnover Ratio:
- 2022: 1.48
- 2021: 3.22
9. Trade Receivable Turnover Ratio:
- 2022: 18.73
- 2021: 21.51
10. Trade Payable Turnover Ratio:
- 2022: 3.04
- 2021: 1.08
11. Net Capital Turnover Ratio:
- 2022: 3.81
- 2021: 2.72
