| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Studds Accessories Limited |
|
Particulars |
As at 31 March 2023 |
As at 31 March 2022 |
|
ASSETS |
|
|
|
Non-Current Assets |
|
|
|
Property Plant & Equipment |
307.28 |
304.80 |
|
Capital Work in Process ( Tangible) |
10.21 |
10.24 |
|
Right of use Assets |
0.94 |
2.24 |
|
Intangible Assets |
3.26 |
2.73 |
|
Intangible Assets under development |
1.59 |
2.54 |
|
Financial Assets |
- |
- |
|
(i) Non-Current Investments |
0.00 |
0.00 |
|
(ii) Other Financial Assets |
29.64 |
4.27 |
|
Total Non-Current Assets |
352.93 |
326.81 |
|
Current Assets |
- |
- |
|
Inventories |
35.01 |
42.43 |
|
Financial Assets |
- |
- |
|
Trade Receivables |
31.27 |
28.15 |
|
Cash & Cash Equivalents |
24.87 |
19.04 |
|
Other Bank Balances |
4.84 |
20.26 |
|
Other Financial Assets |
0.10 |
0.10 |
|
Other Current Assets |
12.05 |
18.70 |
|
Total Current Assets |
108.14 |
128.68 |
|
Total Assets |
461.07 |
455.49 |
|
EQUITY AND LIABILITIES |
- |
- |
|
Equity |
- |
- |
|
Equity Share Capital |
9.84 |
9.84 |
|
Other Equity |
328.18 |
301.05 |
|
Total Equity |
338.02 |
310.89 |
|
Liabilities |
|
|
|
Non-Current Liabilities |
|
|
|
Financial Liabilities |
|
|
|
Non-Current Borrowings |
19.93 |
29.76 |
|
Lease Liabilities |
0.40 |
0.39 |
|
Other Non-Current Financial Liabilities |
2.67 |
2.70 |
|
Non-Current Provisions |
4.10 |
3.13 |
|
Deferred Tax Liability (Net) |
15.54 |
13.39 |
|
Total Non-Current Liabilities |
42.63 |
49.38 |
|
Current Liabilities |
|
|
|
Financial Liabilities |
|
|
|
Current Borrowings |
10.65 |
13.92 |
|
Lease Liabilities |
0.62 |
2.10 |
|
Trade Payables |
- |
- |
|
Total outstanding dues of MSME |
2.63 |
3.59 |
|
Total outstanding dues of creditors other than MSME |
32.08 |
46.42 |
|
Other Current Financial Liabilities |
17.80 |
16.29 |
|
Other Current Liabilities |
12.63 |
9.05 |
|
Current Provisions |
1.77 |
1.75 |
|
Current Tax Liabilities (Net) |
2.26 |
2.10 |
|
Total Current Liabilities |
80.42 |
95.22 |
|
Total Liabilities |
123.05 |
144.60 |
|
Total Equity and Liabilities |
461.07 |
455.49 |
|
PARTICULARS |
2023 |
2022 |
|
Revenue from Operations |
|
|
|
Revenue |
499.17 |
462.51 |
|
Other Income |
7.31 |
5.48 |
|
Total Income |
506.48 |
467.98 |
|
EXPENSES |
|
|
|
Cost of Material Consumed |
258.92 |
260.29 |
|
(Increase)/decrease in Inventories of Finished Goods and Work-in- Progress |
2.84 |
-9.25 |
|
Employee Benefit Expense |
65.35 |
58.23 |
|
Finance Cost |
2.82 |
3.06 |
|
Depreciation and Amortisation Expense |
18.10 |
16.63 |
|
Other Expenses |
112.02 |
99.01 |
|
Total Expenses |
460.04 |
427.97 |
|
Profit before Tax |
46.44 |
40.02 |
|
Tax Expense: |
|
|
|
Current Tax |
10.63 |
8.05 |
|
Deferred Tax |
2.15 |
2.63 |
|
Tax relating to earlier periods |
0.52 |
0.70 |
|
Total Tax Expense |
13.29 |
11.38 |
|
Profit for the Period |
33.15 |
28.64 |
|
Other Comprehensive Income |
|
|
|
Items that will not be reclassified to profit or loss |
|
|
|
Re-measurement gains/(losses) on defined benefit plans |
-0.26 |
0.20 |
|
Income tax effect |
0.07 |
-0.05 |
|
Foreign Currency Translation Reserve |
0.08 |
-0.11 |
|
Total other comprehensive income |
-0.11 |
0.04 |
|
Total Comprehensive Income for the year |
33.03 |
28.68 |
|
Earnings per share |
|
|
|
Basic |
16.85 |
14.55 |
|
Diluted |
16.85 |
14.55 |
|
Particulars |
31st March 2023 |
31 March 2022 |
|
A. Cash Flow from Operating Activities |
|
|
|
Profit before Tax |
46.44 |
40.02 |
|
Adjustments for: |
|
|
|
Depreciation and Amortisation Expense |
18.10 |
16.63 |
|
Foreign Currency Translation Reserve |
0.08 |
-0.11 |
|
Finance Cost |
2.82 |
3.06 |
|
Rent Income |
-0.03 |
-0.04 |
|
Interest Income |
-1.89 |
-2.04 |
|
Provision for doubtful debts |
- |
0.15 |
|
Profit on Sale of Investments |
- |
- |
|
Profit on sale of Property, Plant and Equipment |
- |
- |
|
Loss on sale of Property, Plant and Equipment |
0.21 |
0.03 |
|
Other Income |
-2.18 |
-2.69 |
|
Operating Profit before Working Capital changes |
63.55 |
55.02 |
|
Working Capital Adjustments: |
|
|
|
Movement in trade & other payables |
-9.95 |
-19.19 |
|
Movement in trade & other receivables |
-21.85 |
2.01 |
|
Movement in inventories |
7.42 |
-13.44 |
|
Cash Generated from Operations |
39.17 |
24.40 |
|
Direct Taxes Paid and Taxes earlier years |
-10.92 |
-12.87 |
|
Net Cash Flow from Operating Activities (A) |
28.25 |
11.53 |
|
B. Cash Flow from Investing Activities |
|
|
|
Purchases of Property, Plant and Equipment (PPE) |
-18.96 |
-56.56 |
|
Sale proceeds from sale of PPE |
0.33 |
0.14 |
|
Investment in Fixed Deposits/Maturity |
15.42 |
11.78 |
|
Rent Received |
0.03 |
0.04 |
|
Investment in Non Current Investments |
|
|
|
Interest Received |
1.89 |
2.04 |
|
Other Income Received |
2.18 |
2.69 |
|
Net Cash Flow from Investing Activities (B) |
0.89 |
-39.88 |
|
C. Cash Flow from Financing Activities |
|
|
|
Proceeds/(Repayment) from Non-Current Borrowings (Net) |
-13.10 |
15.95 |
|
Dividend |
-5.91 |
-7.82 |
|
Repayment of Lease Liabilities |
-1.47 |
-1.86 |
|
Interest Paid |
-2.82 |
-3.06 |
|
Net Cash Flow from Financing Activities ( C) |
-23.31 |
3.21 |
|
Net increase in Cash and Cash Equivalents (A+B+C) |
5.83 |
-25.14 |
|
Cash and Cash Equivalent at the beginning of the year |
19.04 |
44.19 |
|
Cash and Cash Equivalents as at end |
24.87 |
19.04 |
|
Particulars |
31-Mar-23 |
31-Mar-22 |
|
Current Ratio (in times) |
1.34 |
1.35 |
|
Debt-Equity Ratio (in times) |
0.36 |
0.47 |
|
Return on Equity Ratio (in %) |
10.18% |
9.55% |
|
Inventory Turnover Ratio (in times) |
6.76 |
7.03 |
|
Trade Receivables Turnover Ratio (in times) |
4.19 |
5.27 |
|
Trade Payable Turnover Ratio (in times) |
6.00 |
4.69 |
|
Net Capital Turnover Ratio (in times) |
16.32 |
12.47 |
|
Net Profit Ratio (in %) |
6.52% |
6.13% |
|
Return on Capital Employed Ratio (in %) |
17.70% |
16.57% |
