| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Talwalkars Better Value Fitness Limited |
|
Particulars |
2018 |
2017 |
|
ASSETS |
|
|
|
I) Non- Current Assets |
|
|
|
(a) Property, Plant and Equipment |
2,785.89 |
2,540.75 |
|
(b) Capital work in progress |
39.68 |
120.68 |
|
(c) Financial Assets |
|
|
|
(i) Investments |
338.07 |
213.04 |
|
(ii) Loans |
189.09 |
461.27 |
|
(iii) Other financial assets |
0.58 |
0.58 - |
|
(d) Other non-current assets |
60 |
- |
|
|
3,413.31 |
3,336.32 |
|
II) Current Assets |
|
|
|
(a) Inventories |
3.14 |
2.86 |
|
(b) Financial Assets |
|
|
|
(i) Loans |
36 |
- |
|
(ii) Trade receivables |
70.39 |
154.22 |
|
(iii) Cash and cash equivalents |
539.47 |
71.1 |
|
(c) Other current assets |
133 |
133 |
|
|
782 |
361.18 |
|
Total Assets (I+II) |
4,195.31 |
3,697.50 |
|
EQUITY & LIABILITIES |
|
|
|
I) Equity |
|
|
|
(i) Equity share capital |
310.05 |
297.05 |
|
(ii) Other equity |
1,719.55 |
1,617.34 |
|
Total Equity |
2,029.60 |
1,914.39 |
|
II) Liabilities |
|
|
|
(i) Non-current liabilities |
|
|
|
(a) Financial liabilities |
|
|
|
(i) Borrowings |
1,640.47 |
1,140.21 |
|
(ii) Other financial liabilities |
20.99 |
- |
|
(b) Deferred tax liabilities (net) |
373.77 |
368.95 |
|
|
2,035.23 |
1,509.16 |
|
(ii) Current Liabilities |
|
|
|
(a) Financial Liabilities |
|
|
|
(i) Trade payables |
42.98 |
- |
|
(ii) Other financial liabilities |
45.18 |
272.44 |
|
(b) Liabilities for current tax (net) |
7.49 |
1.50 - |
|
(c) Other current liabilities |
34.83 |
- |
|
|
130.48 |
273.94 |
|
Total Liability (i+ii) |
2,165.71 |
1,783.10 |
|
Total Equity and Liabilities (I+II) |
4,195.31 |
3,697.50 |
|
Particulars |
2018 |
2017 |
|
1. Revenue |
|
|
|
(a) Revenue from Operations |
572.83 |
493.49 |
|
(b) Other Income |
31.98 |
30.53 |
|
Total Revenue |
604.81 |
524.02 |
|
2. Expenses |
|
|
|
(a) Changes in Inventories |
-0.28 |
-2.47 |
|
(b) Purchase of stock-in-trade |
4.07 |
5.36 |
|
(c) Employee benefit expense |
85.41 |
84.52 |
|
(d) Finance costs |
103.22 |
78.49 |
|
(e) Depreciation and amortization expense |
178.72 |
126.17 |
|
(f ) Other expenses |
94.16 |
93.15 |
|
Total Expenses |
465.3 |
385.22 |
|
3. Profit before tax (1 -2) |
139.51 |
138.8 |
|
4. Tax expense: |
|
|
|
(a) Current tax |
32.49 |
21.5 |
|
(c) Deferred tax |
11.13 |
26.18 |
|
(b) MAT Credit Reversal / (Entitlement) |
-6.32 |
- |
|
Income tax expenses |
37.3 |
47.68 |
|
5. Profit for the year (3 - 4) |
102.21 |
91.12 |
|
Other Comprehensive Income |
- |
- |
|
Total Comprehensive Income for the year (Comprising Comprehensive Income for the year) |
102.21 |
91.12 |
|
6. Earning per equity share: |
|
|
|
(a) Basic |
3.36 |
3.07 |
|
(b) Diluted |
3.36 |
3.07 |
|
Particulars |
2018 |
2017 |
|
A. CASH FLOW FROM OPERATING ACTIVITIES: |
|
|
|
Net profit before tax |
139.51 |
138.79 |
|
Adjustment for : |
|
|
|
Depreciation & Amortisation |
178.72 |
126.17 |
|
Finance cost (Net) (including financial liabilities measured at amortised cost) |
103.22 |
78.49 |
|
Finance Income ( including financial assets measured at amortised cost) |
-26.69 |
-27.19 |
|
Operating Profit before Working capital changes |
394.76 |
316.26 |
|
Adjustment for Working Capital Changes : |
|
|
|
(Increase)/Decrease in Trade Receivables |
83.83 |
-154.22 |
|
(Increase)/Decrease in Other Advances & Receivables |
-36 |
-0.58 |
|
(Increase)/Decrease in Other Current Assets |
- |
-133 |
|
(Increase)/Decrease in Inventories |
-0.29 |
-2.47 |
|
Increase/(Decrease) in Trade payables |
42.98 |
- |
|
Increase/(Decrease) in other payables |
34.83 |
- |
|
Cash generated from operations |
520.12 |
25.99 |
|
Net Income Tax (Paid) / Refund |
-26.5 |
-20 |
|
Net cash from operating activities |
493.62 |
5.99 |
|
B. CASH FLOW FROM INVESTING ACTIVITES: |
|
|
|
Capital Expenditure on Property, Plant & Equipments including Capital Advances |
-402.87 |
-192.68 |
|
Loan (given)/repayment from subsidiary |
262.83 |
218.37 |
|
Share application money refund |
100 |
-100 |
|
Investment in share application money |
-165 |
- |
|
Net cash (used in)/from Investing activities |
-205.04 |
-74.31 |
|
C. CASH FLOW FROM FINANCING ACTIVITIES: |
|
|
|
Proceeds from issue of Shares |
13 |
- |
|
Redemption of Non Convertible Debentures |
-248.95 |
-249.17 |
|
Issue proceeds from Non Convertible Debentures |
498.86 |
298.65 |
|
Proceeds from Term Loan |
1.41 |
-5.66 |
|
Finance cost paid (net) |
-84.53 |
-64.03 |
|
Net cash used in Financing Activities |
179.79 |
-20.21 |
|
NET INCREASE IN CASH AND CASH EQUIVALENTS (A+B+C) |
468.37 |
-88.53 |
|
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR |
71.1 |
159.63 |
|
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR |
539.47 |
71.1 |
Here is a summary of the Cash Flow Statement for the years 2018 and 2017:
1. Operating Activities:
In 2018, the company reported a net profit before tax of 139.51, a slight increase from the previous year 's 138.79.
Operating profit before working capital changes was 394.76 in 2018, showing growth from 316.26 in 2017.
Key adjustments included higher depreciation and amortization at 178.72 (compared to 126.17 in 2017) and increased finance costs of 103.22 (up from 78.49 in 2017).
Working capital changes, such as an increase in trade receivables and other advances, contributed to cash generated from operations amounting to 520.12 in 2018, a significant improvement from 25.99 in 2017.
2. Investing Activities:
Capital expenditure on property, plant & equipment, including capital advances, was substantial at -402.87 in 2018, reflecting an increase from -192.68 in 2017.
The company made investments in share application money and received refunds, resulting in a net cash outflow of -205.04 in 2018, compared to -74.31 in 2017.
Loan transactions with subsidiaries and capital expenditures played a role in shaping the investing activities.
3. Financing Activities:
The company issued shares, raising proceeds of 13 in 2018.
Non-convertible debentures were a significant part of financing activities, with redemption of -248.95 and issue proceeds of 498.86 in 2018, contributing to a net cash flow of 179.79. This contrasts with -20.21 in 2017.
Proceeds from term loans and finance costs paid also influenced financing activities during the period.
4. Overall Cash Flow and Equivalents:
The net increase in cash and cash equivalents (sum of operating, investing, and financing activities) was 468.37 in 2018, a substantial improvement from -88.53 in 2017.
Cash and cash equivalents at the beginning of the year were 71.1 in 2018, slightly lower than 159.63 in 2017.
The year-end cash and cash equivalents stood at 539.47 in 2018, indicating a positive trend and improved liquidity compared to 71.1 in 2017.
