| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Satya Shyam Trading Limited |
|
PARTICULARS |
2023 |
2022 |
|
ASSETS |
|
|
|
1) NON-CURRENT ASSETS |
|
|
|
a) Property, Plant and Equipment |
6692.71 |
3861.9 |
|
b) Financial Assets: |
17139.01 |
16983.34 |
|
i. Investments |
232.55 |
232.55 |
|
ii. Other financial assets |
619.76 |
0 |
|
Total Non-Current Assets |
24684.03 |
21077.79 |
|
2) CURRENT ASSETS |
17479.5 |
9962.57 |
|
a) Financial Assets: |
64735.13 |
72692.68 |
|
i. Trade receivables |
15105.13 |
15194.48 |
|
ii. Cash and cash equivalents |
3104.84 |
2178.4 |
|
Total Current Assets |
100424.6 |
100028.13 |
|
TOTAL ASSETS |
125108.63 |
121105.92 |
|
EQUITY AND LIABILITIES |
|
|
|
1) EQUITY |
|
|
|
a) Equity Share Capital |
31880.96 |
31880.96 |
|
b) Other Equity |
57256.97 |
54225 |
|
Total Equity |
89137.93 |
86105.96 |
|
LIABILITIES |
|
|
|
2) NON-CURRENT LIABILITIES |
|
|
|
a) Financial Liabilities: |
0 |
468.96 |
|
Total Non-Current Liabilities |
0 |
468.96 |
|
3) CURRENT LIABILITIES |
|
|
|
a) Financial Liabilities: |
|
|
|
i.Borrowings |
23584 |
24790.18 |
|
ii. Trade Payables |
|
|
|
(A) total outstanding dues of creditors other than micro enterprises and small enterprises. |
7198.53 |
5017.26 |
|
iii. Other financial liabilities (other than those specified in item (c), to be specified) |
3321.27 |
3110.93 |
|
b) Current Tax Liabilities |
349.01 |
232.6 |
|
c) Other current liabilities |
721.66 |
646.77 |
|
d) Provisions |
796.22 |
733.26 |
|
Total Current Liabilities |
35970.69 |
34531.01 |
|
TOTAL EQUITY AND LIABILITIES |
125108.63 |
121105.92 |
|
PARTICULARS |
2023 |
2022 |
|
INCOME |
|
|
|
Revenue from Operation Other Income |
402824.69 |
293107.59 |
|
Other Income |
821.45 |
716.71 |
|
Total Income |
403646.14 |
293824.3 |
|
EXPENSES |
|
|
|
Purchase Of Stock-in-trade |
376812.07 |
265187.5 |
|
Changes in Inventories Stock-in-trade |
-7516.93 |
1068.77 |
|
Employee benefits expenses |
6271.49 |
5798.95 |
|
Finance costs |
1795.32 |
2293.65 |
|
Depreciation and amortization expense Other expenses |
905.96 |
480.53 |
|
Other Expenses |
21048.41 |
13691.97 |
|
Total Expenses |
399316.32 |
288521.38 |
|
Profit Before Tax |
4329.82 |
5302.92 |
|
Tax Expenses : |
1581.65 |
1363.82 |
|
(i) Current Tax |
2200 |
1400 |
|
(ii) Prior period Income Ta |
342.24 |
0 |
|
(iii) Deferred Tax Provided (Written Back |
-960.59 |
-36.18 |
|
Profit for the year |
2748.17 |
3939.1 |
|
Other Comprehensive Income: |
|
|
|
A (i) Items that will not be reclassified to profit or loss |
155.68 |
1437 |
|
(ii) Income tax relating to items that will not be reclassified to profit or loss |
-128.13 |
116.7 |
|
Total Other Comprehensive Income for the period |
283.81 |
1320.3 |
|
Total Comprehensive Income For the Period |
3031.98 |
5259.4 |
|
Earnings per equity share |
|
|
|
(i) Basic |
0.86 |
1.24 |
|
(ii) Diluted |
0.86 |
1.24 |
|
PARTICULARS |
2023 |
2022 |
|
CASH FLOW FROM OPERATING ACTIVITIES |
|
|
|
Profit/(Loss) before tax for the year |
4329.82 |
5302.75 |
|
Add / (Less): Ajustment for: |
|
|
|
Depreciation and amortisation expenses |
905.96 |
480.08 |
|
Prior year expense reversed |
-342.24 |
-28.41 |
|
Interest paid |
1795.32 |
2293.65 |
|
Dividend Income |
-10.51 |
-10.4 |
|
Operating profit before working capital changes |
6678.35 |
8037.68 |
|
Adjustments for changes in working capital : |
|
|
|
Increase / (decrease) in trade payables |
2181.27 |
3946.04 |
|
Increase / (decrease) in provisions |
62.96 |
47.31 |
|
Increase / (decrease) in other financial liabilities |
-995.84 |
67.71 |
|
Increase / (decrease) in other liabilities |
74.89 |
-30183.68 |
|
(Increase) in trade receivables |
7957.55 |
695.78 |
|
(Increase) in other assets |
-926.44 |
30361.53 |
|
(Increase) in Inventories |
-7516.93 |
1068.77 |
|
Cash generated from Operations |
7515.8 |
14041.13 |
|
Direct taxes (paid) /refund |
2083.59 |
907.72 |
|
Net Cash generated from Operating Activities |
5432.21 |
13133.41 |
|
CASH FLOW FROM INVESTING ACTIVITIES |
|
|
|
Purchase of property and equipment including intangible assets (net) |
-3736.76 |
0 |
|
Dividend Income |
10.51 |
10.4 |
|
Net Cash generated from/ (used in) Investing Activities |
-3726.25 |
10.4 |
|
CASH FLOW FROM FINANCING ACTIVITIES |
|
|
|
Repayment of Non-current Borrowing |
0 |
-1003.86 |
|
Interest paid |
-1795.32 |
-2293.65 |
|
Net Cash (used in) Financing Activities |
-1795.32 |
-3297.51 |
|
Net Increase in Cash & Cash Equivalents (A+B+C) |
-89.36 |
9846.29 |
|
Cash and cash equivalents at beginning of year |
15194.48 |
5348.19 |
|
Cash and cash equivalents at end of year |
15105.12 |
15194.48 |
Certainly, here is a summary of the Cash Flow Statement for the years 2023 and 2022:
Cash Flow from Operating Activities:
In 2023, the profit before tax for the year was Rs. 4,329.82, a decrease from Rs. 5,302.75 in 2022.
Adjustments for depreciation, prior year expenses reversed, interest paid, and dividend income result in an operating profit before working capital changes of Rs. 6,678.35 in 2023, down from Rs. 8,037.68 in 2022.
Changes in working capital, including increases in trade payables, provisions, trade receivables, and other assets, led to a cash generated from operations of Rs. 7,515.80 in 2023, a decrease from Rs. 14,041.13 in 2022.
After accounting for direct taxes paid, net cash generated from operating activities was Rs. 5,432.21 in 2023, down from Rs. 13,133.41 in 2022.
Cash Flow from Investing Activities:
In 2023, the company made a net cash outflow of Rs. -3,726.25 for investing activities, primarily due to the purchase of property and equipment, whereas in 2022, there was a net cash inflow of Rs. 10.40, mainly from dividend income.
Cash Flow from Financing Activities:
The company had a net cash outflow of Rs. -1,795.32 in financing activities in 2023, mainly due to interest paid. In 2022, there was a net cash outflow of Rs. -3,297.51, primarily from the repayment of non-current borrowing.
Net Increase in Cash & Cash Equivalents:
In 2023, there was a slight decrease in cash and cash equivalents by Rs. -89.36. In contrast, 2022 saw a significant increase of Rs. 9,846.29 in cash and cash equivalents.
Closing and Opening Balances:
The closing balance of cash and cash equivalents in 2023 was Rs. 15,105.12, while the opening balance in 2023 was Rs. 15,194.48.
This summary provides an overview of the company 's cash flow activities, including operating, investing, and financing activities, and their impact on cash and cash equivalents over the two years.
|
Particulars |
2023 |
2022 |
|
Current Ratio |
2.79 |
10.5 |
|
Debt-Equity Ratio |
0.26 |
0.29 |
|
Debt Service Coverage Ratio |
3.41 |
3.31 |
|
Return on Equity Ratio |
0.03 |
0.05 |
|
Inventory turnover ratio |
29.36 |
27.92 |
|
Trade Receivables turnover ratio |
5.86 |
4.01 |
|
Trade payables turnover ratio |
61.69 |
87.11 |
|
Net capital turnover ratio |
3.5738 |
2.6431 |
|
Net profit ratio |
0.0107 |
0.0181 |
|
Return on Capital employed |
0.0284 |
0.034 |
|
Return on investment |
0.0006 |
0.0006 |
Here is a summary of the financial and operational metrics for Satya Shyam Trading Limited for the years 2023 and 2022:
1. Current Ratio:
In 2023, the current ratio is 2.79, indicating that the company has substantial current assets to cover its current liabilities. This suggests good short-term liquidity.
In 2022, the current ratio was significantly higher at 10.5, indicating even stronger short-term liquidity.
2. Debt-Equity Ratio:
In 2023, the debt-equity ratio is 0.26, signifying that the company has relatively low financial leverage and a greater reliance on equity for financing.
In 2022, the debt-equity ratio was slightly higher at 0.29, but it still suggests a conservative capital structure.
3. Debt Service Coverage Ratio:
The debt service coverage ratio increased from 3.31 in 2022 to 3.41 in 2023, indicating an improved ability to cover debt obligations from operating income.
4. Return on Equity Ratio:
The return on equity (ROE) ratio decreased from 0.05 in 2022 to 0.03 in 2023, suggesting a lower return on shareholder equity.
5. Inventory Turnover Ratio:
The inventory turnover ratio increased from 27.92 in 2022 to 29.36 in 2023, indicating that the company is selling inventory more quickly.
6. Trade Receivables Turnover Ratio:
The trade receivables turnover ratio increased significantly from 4.01 in 2022 to 5.86 in 2023, suggesting more efficient collection of accounts receivable.
7. Trade Payables Turnover Ratio:
The trade payables turnover ratio decreased from 87.11 in 2022 to 61.69 in 2023, indicating a longer time taken to pay trade payables.
8. Net Capital Turnover Ratio:
The net capital turnover ratio increased from 2.6431 in 2022 to 3.5738 in 2023, indicating more efficient use of capital.
9. Net Profit Ratio:
The net profit ratio decreased from 0.0181 in 2022 to 0.0107 in 2023, suggesting a lower proportion of net profit relative to total revenue.
10. Return on Capital Employed:
The return on capital employed (ROCE) decreased from 0.034 in 2022 to 0.0284 in 2023, indicating a lower return on the capital invested in the business.
11. Return on Investment:
The return on investment (ROI) remained constant at 0.0006 in both 2022 and 2023, suggesting a consistent return on the investments made.
