| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Bundl Technologies Private Limited |
| PARTICULARS | 2023 | 2022 | 2021 |
| ASSETS | |||
| Equity & Liabilities | |||
| Equity share capital | 15,56,520.01 | 15,56,339.90 | 89.52 |
| Other equity | -5,75,530.00 | -2,96,390.00 | 2,20,920.00 |
| Non-current liabilities | |||
| Financial liabilities | |||
| Borrowings | 0.00 | 0.00 | 6,650.00 |
| Trade payables | 0.00 | 0.00 | 0.00 |
| Other financial liabilities | 18,420.00 | 25,900.00 | 38,210.00 |
| Provisions | 3,590.00 | 2,510.00 | 1,640.00 |
| Deferred tax liabilities (net) | 0.00 | 0.00 | 0.00 |
| Other liabilities | 0.00 | 0.00 | 0.00 |
| Current liabilities | |||
| Financial liabilities | |||
| Borrowings | 0.00 | 0.00 | 0.00 |
| Trade payables | 70,440.00 | 73,880.10 | 37,970.50 |
| Other financial liabilities | 48,210.00 | 36,810.00 | 17,570.00 |
| Provisions | 7,460.00 | 5,350.00 | 4,000.00 |
| Current tax liabilities (net) | 0.00 | 0.00 | 0.00 |
| Other liabilities | 18,650.00 | 16,170.00 | 7,620.00 |
| Liabilities associated with assets in disposal group | 0.00 | 0.00 | 0.00 |
| Regulatory deferral account credit balances | |||
| Total liabilities | 1,66,770.00 | 1,60,620.10 | 1,13,660.50 |
| Total equity and liabilities | 11,47,760.00 | 14,20,570.00 | 3,34,670.00 |
| Assets | |||
| Non-current assets | |||
| Property plant and equipment | 25,890.00 | 38,210.00 | 54,320.00 |
| Capital work in progress | 0.00 | 0.00 | 0.00 |
| Investment property | 0.00 | 0.00 | 0.00 |
| Goodwill | 32,580.00 | 1,090.00 | 0.00 |
| Intangible assets | 30,910.00 | 1,630.00 | 690.00 |
| Intangible assets under development | 0.00 | 0.00 | 0.00 |
| Financial assets | |||
| Investments | 1,68,650.00 | 1,28,000.00 | 47,930.00 |
| Trade receivables | 0.00 | 0.00 | 0.00 |
| Loans | 2,51,440.00 | 1,34,770.00 | 20,420.00 |
| Other financial assets | 1,780.00 | 2,080.00 | 0.00 |
| Deferred tax assets (net) | 0.00 | 0.00 | 0.00 |
| Other assets | 15,390.00 | 12,290.00 | 8,910.00 |
| Current assets | |||
| Inventories | 510.00 | 530.00 | 640.00 |
| Financial assets | |||
| Investments | 4,44,490.00 | 9,06,800.00 | 90,770.00 |
| Trade receivables | 40,110.00 | 27,220.00 | 11,030.00 |
| Cash and cash equivalents | 39,050.00 | 97,470.00 | 50,490.00 |
| Other bank balances with banks | 60.00 | 690.00 | 24,430.00 |
| Loans | 0.00 | 0.00 | 5,930.00 |
| Other financial assets | 73,630.00 | 34,900.00 | 4,730.00 |
| Current tax assets | 0.00 | 0.00 | 0.00 |
| Other assets | 23,270.00 | 34,890.00 | 14,380.00 |
| Noncurrent assets held for sale | 0.00 | 0.00 | 0.00 |
| Regulatory deferral account debit balances | |||
| Total assets | 11,47,760.00 | 14,20,570.00 | 3,34,670.00 |
| PARTICULARS | 2023 | 2022 | 2021 |
| Continuing Operations | |||
| Revenue from operations | 4,65,330.00 | 3,55,710.00 | 2,00,800.00 |
| Other income | 70,800.00 | 48,910.00 | 13,700.00 |
| Total revenue | 5,36,130.00 | 4,04,620.00 | 2,14,500.00 |
| Cost of materials consumed | 7,200.00 | 5,110.00 | 3,790.00 |
| Purchases of stock in trade | 0.00 | 60.00 | 820.00 |
| Changes in inventory | 0.00 | 140.00 | 1,140.00 |
| Employee benefit expenses | 2,00,240.00 | 1,47,060.00 | 93,530.00 |
| Finance costs | 2,810.00 | 4,110.00 | 7,140.00 |
| Depreciation and amortization | 12,770.00 | 12,140.00 | 20,290.00 |
| Other expenses | 6,65,580.00 | 5,05,470.00 | 2,04,340.00 |
| Total expenses | 8,88,600.00 | 6,74,090.00 | 3,31,050.00 |
| Profit before exceptional items and tax | -3,52,470.00 | -2,69,470.00 | -1,16,550.00 |
| Exceptional items before tax | -23,290.00 | -1,07,340.00 | -14,810.00 |
| Profit before tax | -3,75,760.00 | -3,76,810.00 | -1,31,360.00 |
| Current tax expense | - | - | - |
| Deferred tax expense | - | - | - |
| Net movement in regulatory deferral account balances | - | - | - |
| Profit / loss from continuing operations | -3,75,760.00 | -3,76,810.00 | -1,31,360.00 |
| Profit / loss from discontinuing operations (after tax) | - | - | - |
| Net profit/loss after tax | -3,75,760.00 | -3,76,810.00 | -1,31,360.00 |
| Other comprehensive income | -1,390.00 | -310.00 | 230.00 |
| Total comprehensive income / losses for the year | -3,77,150.00 | -3,77,120.00 | -1,31,130.00 |
| PARTICULARS | 2023 | 2022 |
| Cash flows from used in operating activities [Abstract] | ||
| Profit before tax | -37,576 | -37,681 |
| Adjustments for reconcile profit (loss) [Abstract] | ||
| Adjustments for decrease (increase) in inventories | 2 | 12 |
| Adjustments for decrease (increase) in trade receivables, current | -1,373 | -1,438 |
| Adjustments for decrease (increase) in other current assets | 1,068 | -1,872 |
| Adjustments for other financial assets, current | -2,689 | -1,513 |
| Adjustments for increase (decrease) in trade payables, current | -142 | 4,241 |
| Adjustments for increase (decrease) in other current liabilities | 164 | 855 |
| Adjustments for depreciation and amortisation expense | 1,277 | 1,214 |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 2,329 | 10,734 |
| Adjustments for provisions, current | 256 | 191 |
| Adjustments for other financial liabilities, current | 1,142 | 725 |
| Adjustments for share-based payments | 3,342 | 4,375 |
| Other adjustments to reconcile profit (loss) | -2,567 | -2,782 |
| Total adjustments for reconcile profit (loss) | 2,809 | 14,742 |
| Net cash flows from (used in) operations | -34,767 | -22,939 |
| Interest paid | 81 | 18 |
| Interest received | -3,539 | -1,256 |
| Income taxes paid (refund) | 246 | 516 |
| Net cash flows from (used in) operating activities | -38,633 | -24,729 |
| Cash flows from used in investing activities [Abstract] | ||
| Proceeds from sales of property, plant and equipment | 45 | 640 |
| Purchase of property, plant and equipment | 204 | 1,197 |
| Interest received | 2,391 | 369 |
| Other inflows (outflows) of cash | 31,163 | -1,07,088 |
| Net cash flows from (used in) investing activities | 33,395 | -1,07,276 |
| Cash flows from used in financing activities [Abstract] | ||
| Proceeds from issuing shares | - | 3 |
| Proceeds from issuing other equity instruments | - | 1,39,055 |
| Repayments of borrowings | - | 783 |
| Interest paid | - | 19 |
| Other inflows (outflows) of cash | -604 | -1,553 |
| Net cash flows from (used in) financing activities | -604 | 1,36,703 |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -5,842 | 4,698 |
| Net increase (decrease) in cash and cash equivalents | -5,842 | 4,698 |
| Cash and cash equivalents cash flow statement at end of period | 3,905 | 9,747 |
Operating Activities:
- Net cash flows from operating activities decreased from -24,729 in 2022 to -38,633 in 2023.
- Adjustments to reconcile profit or loss include various items such as changes in inventories, trade receivables, current assets, financial assets, trade payables, current liabilities, depreciation, impairment losses, provisions, other financial liabilities, and share-based payments.
- The major contributor to the decrease in net cash flows from operating activities is the higher share-based payments in 2023 compared to 2022.
Investing Activities:
- Net cash flows from investing activities increased from -1,07,276 in 2022 to 33,395 in 2023.
- Proceeds from sales of property, plant, and equipment increased, and purchases of property, plant, and equipment decreased in 2023.
- Other inflows (outflows) of cash showed a significant improvement from a negative value in 2022 to a positive value in 2023.
Financing Activities:
- Net cash flows from financing activities decreased from 1,36,703 in 2022 to -604 in 2023.
- There were no proceeds from issuing shares in 2023 compared to 3 in 2022.
- Significant changes in other equity instruments were observed (1,39,055 in 2022 and none in 2023).
- Repayments of borrowings decreased, and there was a decrease in other inflows (outflows) of cash in 2023.
Overall Cash and Cash Equivalents:
- The net increase (decrease) in cash and cash equivalents before the effect of exchange rate changes decreased from 4,698 in 2022 to -5,842 in 2023.
- The ending cash and cash equivalents on the cash flow statement decreased from 9,747 in 2022 to 3,905 in 2023.
| Particulars | 2023 | 2022 | 2021 |
| Total Debt/Equity Ratio | 0.09 | 0.06 | 0.32 |
| Total Debt/Total Assets Ratio | 0.07 | 0.06 | 0.21 |
| Total Assets/Equity Ratio | 1.17 | 1.13 | 1.51 |
| Net Debt/Equity Ratio | 0.05 | 0.00 | 0.09 |
| Quick Ratio | 3.62 | 7.80 | 2.27 |
| Current Ratio | 4.29 | 8.34 | 3.01 |
| Interest Coverage Ratio | -124.43 | -64.56 | -15.32 |
| Gross Margin | 98.45 | 98.51 | 97.14 |
| Net Margin | -70.09 | -93.13 | -61.24 |
| EBITDA Margin | -62.84 | -62.58 | -41.55 |
| Return on Fixed Assets | -661.55 | -945.81 | -238.79 |
| Return on Equity | -38.30 | -29.91 | -59.44 |
| Return on Capital Employed | -65.58 | -26.27 | -57.51 |
| Total Asset Turnover | 0.47 | 0.28 | 0.64 |
| Fixed Asset Turnover | 8.19 | 8.93 | 3.65 |
| Days Receivables Outstanding | 31.00 | 27.00 | 20.00 |
| Days Payables Outstanding | 38.00 | 52.00 | 65.00 |
| Days of Inventory | 25.00 | 36.00 | 40.00 |
1. Total Debt/Equity Ratio:
- This ratio measures the proportion of a company 's total debt to its equity. A lower ratio indicates less reliance on debt for financing. The company 's performance improved from 2021 to 2022, with a decrease in the ratio. However, it increased slightly in 2023, suggesting a higher level of debt relative to equity compared to 2022.
2. Total Debt/Total Assets Ratio:
- Similar to the debt/equity ratio, this ratio indicates the proportion of a company 's total assets financed by debt. The company has maintained a relatively low level of debt compared to its total assets, with a slight increase in 2023.
3. Total Assets/Equity Ratio:
- This ratio measures the financial leverage of a company by comparing total assets to equity. A decrease from 2021 to 2022 suggests a reduction in leverage, but it increased in 2023, indicating higher reliance on equity.
4. Net Debt/Equity Ratio:
- This ratio considers only net debt (total debt minus cash and cash equivalents) in relation to equity. The company had a net debt-free position in 2022 but introduced some net debt in 2023.
5. Quick Ratio:
- This liquidity ratio measures a company 's ability to cover short-term obligations with its most liquid assets. A higher ratio is generally favorable. The company 's quick ratio decreased significantly from 2022 to 2023, indicating potentially lower short-term liquidity.
6. Current Ratio:
- Similar to the quick ratio, the current ratio considers all current assets. The company 's current ratio also decreased from 2022 to 2023 but remains at a relatively high level.
7. Interest Coverage Ratio:
- This ratio gauges a company 's ability to meet interest payments on its debt. Negative values indicate a loss. The interest coverage ratio worsened in 2023, suggesting increased difficulty in covering interest expenses.
8. Gross Margin:
- This ratio represents the percentage of revenue retained after deducting the cost of goods sold. The company maintained a high gross margin, indicating efficient cost management.
9. Net Margin:
- Net margin reflects the percentage of profit retained after all expenses. The company 's net margin improved from 2022 to 2023 but remains negative, indicating losses.
10. EBITDA Margin:
- EBITDA margin measures the percentage of Earnings Before Interest, Taxes, Depreciation, and Amortization in relation to revenue. The company 's EBITDA margin improved slightly in 2023, but it remains negative.
11. Return on Fixed Assets:
- A negative return on fixed assets indicates operational inefficiencies. The company 's return on fixed assets improved from 2022 to 2023 but remains negative.
12. Return on Equity (ROE):
- ROE measures the return generated on shareholders ' equity. A negative ROE indicates losses. The company 's ROE worsened in 2023, suggesting lower profitability relative to equity.
13. Return on Capital Employed (ROCE):
- ROCE assesses the efficiency of capital utilization. The company 's ROCE worsened in 2023, indicating a decline in capital efficiency.
14. Total Asset Turnover:
- This ratio measures the efficiency of asset utilization in generating sales. The company 's total asset turnover increased significantly from 2022 to 2023, suggesting better utilization of assets.
15. Fixed Asset Turnover:
- Fixed asset turnover specifically assesses the efficiency of fixed asset utilization. The company 's fixed asset turnover remained relatively stable over the three years.
16. Days Receivables Outstanding, Days Payables Outstanding, Days of Inventory:
- These ratios provide insights into the efficiency of the company 's working capital management. A decrease in days receivables outstanding and days of inventory is generally positive, while an increase in days payables outstanding may suggest improved payment terms.
|
Particulars |
2023 |
2022 |
2021 |
|
Dividend (final + interim) (In Rs.) |
- |
- |
- |
