| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Teesta Agro Industries Limited |
|
Particulars |
2023 |
2022 |
|
l. Assets |
|
|
|
(1) Non-current assets |
|
|
|
(a) Property, plant and equipment and Intangible assets |
|
|
|
(i) Property, plant and equipment |
6020 |
4646 |
|
(ii) Intangible assets |
0 |
0 |
|
(iii) Capital work-in-progress |
63 |
26 |
|
(b) Non-current investments |
58 |
58 |
|
(c) Long term loans and advances |
40 |
114 |
|
(d) Other non-current assets |
126 |
102 |
|
(e) Inter branch balances |
0 |
0 |
|
(2) Current assets |
|
|
|
(a) Inventories |
6836 |
5283 |
|
(b) Trade receivables |
2831 |
1463 |
|
(c) Cash and cash equivalents |
1245 |
914 |
|
(d) Short-term loans and advances |
1660 |
1420 |
|
(e) Short-term Investments |
800 |
600 |
|
(f) OTHER Current Assets |
7 |
20 |
|
TOTAL |
19685 |
14840 |
|
II. EQUITY AND LIABILITIES |
|
|
|
( 1) Shareholder’s Funds |
|
|
|
(a) Share Capital |
557 |
557 |
|
(b) Reserves and Surplus |
10159 |
9565 |
|
(2) Hon-Current Liabilities |
|
|
|
(a) Long-term borrowings |
537 |
167 |
|
(b) Deferred tax liabilities (Net) |
283 |
254 |
|
(c) Long term provisions |
20 |
13 |
|
(3) Current Liabilities |
|
|
|
(a) Short-term borrowings |
2033 |
752 |
|
(b) Trade payables |
5287 |
2981 |
|
(c) Other current liabilities |
789 |
541 |
|
(d) Short-term provisions Total |
21 |
15 |
|
|
||
|
TOTAL |
19685 |
14846 |
|
PARTICURS |
2023 |
2022 |
|
l. Revenue from operations |
28635 |
18131 |
|
ll. Other Income |
28 |
64 |
|
lll. Total Income (I +II) |
28663 |
18194 |
|
IV. Expenses: |
|
|
|
Cost of raw materials consumed |
24950 |
13177 |
|
Changes in inventories of finished goods, work-in-progress and Stock |
-1944 |
375 |
|
Packing materials & stores consumed |
735 |
450 |
|
Employee benefits expense |
853 |
732 |
|
Financial costs |
76 |
46 |
|
Depreciation and amortization expense |
208 |
192 |
|
Other expenses |
2763 |
2257 |
|
Total Expenses |
27641 |
17228 |
|
V. Profit before exceptional & extraordinary items and tax (I-IV) |
1023 |
966 |
|
VI. Exceptional Items |
0 |
0 |
|
VII. Profit before tax (V+VI) |
1023 |
966 |
|
VIII. Tax expense: |
|
|
|
(1) Current tax |
-263 |
-254 |
|
(2) Deferred tax |
-25 |
-17 |
|
(3) Earlier year tax |
0 |
0 |
|
Profit(Loss) from the perid from continuing operations |
734 |
695 |
|
IX. Appropriation Items |
0 |
0 |
|
X. Profit(Loss) for the year c/f to Balance Sheet |
734 |
695 |
|
XI. Basic & Diluted Earning per equity share |
|
|
|
(1) Before Exceptional items |
13.19 |
1.49 |
|
(2) After Exceptional items |
13.19 |
1.49 |
|
PARTICULARS |
2023 |
2022 |
|
Cash Flow from Operating Activities |
|
|
|
Net profit/(loss) before tax and Extraordinary Items |
1023 |
966 |
|
Adjusted for |
|
|
|
Depreciation |
208 |
192 |
|
Interest Received (Net) |
61 |
8 |
|
Short Term Capital Gain |
0 |
-10 |
|
Rent, Leave & License Fee Receipt |
0 |
-11 |
|
Loss/(Profit) on Sale of Assets |
269 |
179 |
|
Operating Profit before changes in Working Capital |
1291 |
1145 |
|
Adjustments for |
|
|
|
Trade and other receivables |
-1543 |
136 |
|
Inventories |
-1553 |
-2363 |
|
Trade Payable |
2564 |
-400 |
|
|
-532 |
-2627 |
|
Cash Generated from Operations |
759 |
-1482 |
|
Interest Paid |
-74 |
-46 |
|
Direct Taxes Paid |
-263 |
-254 |
|
Net Cash from operating activities |
423 |
-1782 |
|
B. Cash Flow from Investing Activities |
|
|
|
Addition to Property, plant and equipment |
-1619 |
-213 |
|
Interest Received |
14 |
327 |
|
Short Term Capital Gain |
0 |
11 |
|
Rent, Leave & License Fee Receipt |
0 |
10 |
|
Dividend Received |
1 |
0 |
|
Net Cash used in Investing Activities |
-1604 |
-155 |
|
Carried Forward |
-1182 |
-1937 |
|
Brought Forward |
-1182 |
-1937 |
|
C. Cash Flow from Financing Activities : |
|
|
|
Increase/(Decrease) in CC, Loan & Vehicle Loan |
1652 |
190 |
|
Dividend Paid |
-139 |
0 |
|
Proceeds from Investments |
0 |
-100 |
|
Net cash used in Financing Activities |
1512 |
90 |
|
Net increase in Cash and Cash Equivalent (A+B+C) |
331 |
-1847 |
|
Cash and Cash Equivalent (Opening Balance) |
914 |
2761 |
|
Cash and Cash Equivalent (Closing Balance) |
1245 |
914 |
Certainly, let 's provide a more in-depth financial analysis of Teesta Agro Industries Limited 's Consolidated Cash Flow Statement for the years 2023 and 2022:
Cash Flow from Operating Activities
- Net profit before tax and Extraordinary Items increased from 966 in 2022 to 1023 in 2023, indicating higher profitability.
- Depreciation increased from 192 in 2022 to 208 in 2023, suggesting increased asset depreciation.
- Interest Received (Net) increased significantly from 8 in 2022 to 61 in 2023, indicating improved interest income.
- Short Term Capital Gain improved from -10 in 2022 to 0 in 2023, showing no short-term capital losses in the most recent year.
- Rent, Leave & License Fee Receipt improved from -11 in 2022 to 0 in 2023, indicating no outflows in this category in 2023.
- Loss/(Profit) on Sale of Assets increased from 179 in 2022 to 269 in 2023, suggesting higher asset losses.
- Operating Profit before changes in Working Capital increased from 1145 in 2022 to 1291 in 2023, indicating improved operational profitability.
- Adjustments for Trade and other receivables showed a significant change, with a decrease of -1543 in 2023 compared to an increase of 136 in 2022. This suggests a substantial improvement in the management of receivables.
- Inventories showed a significant change, with a decrease of -1553 in 2023 compared to a decrease of -2363 in 2022. This suggests better inventory management.
- Trade Payable showed a significant change, with an increase of 2564 in 2023 compared to a decrease of -400 in 2022. This indicates improved trade payables management.
- Cash Generated from Operations increased from -1482 in 2022 to 759 in 2023, indicating a substantial improvement in cash generation from core operations.
- Interest Paid increased from -46 in 2022 to -74 in 2023, suggesting higher interest expenses.
- Direct Taxes Paid increased from -254 in 2022 to -263 in 2023, indicating higher tax payments.
- Net Cash from operating activities improved significantly from -1782 in 2022 to 423 in 2023, indicating a positive cash flow from operations in the most recent year.
Cash Flow from Investing Activities
- Addition to Property, plant and equipment decreased from -213 in 2022 to -1619 in 2023, indicating reduced capital expenditures.
- Interest Received increased slightly from 327 in 2022 to 14 in 2023.
- Short Term Capital Gain improved from 11 in 2022 to 0 in 2023, suggesting no short-term capital gains in the most recent year.
- Rent, Leave & License Fee Receipt remained the same at 10 in both years.
- Dividend Received increased from 0 in 2022 to 1 in 2023, indicating some dividend income.
- Net Cash used in Investing Activities decreased significantly from -155 in 2022 to -1604 in 2023, primarily due to reduced capital expenditures and increased losses on investments.
Cash Flow from Financing Activities
- Increase/(Decrease) in CC, Loan & Vehicle Loan increased significantly from 190 in 2022 to 1652 in 2023, indicating increased borrowings or credit facility utilization.
- Dividend Paid remained the same at -139 in 2023, suggesting that the company maintained its dividend payment.
- Proceeds from Investments decreased from -100 in 2022 to 0 in 2023, indicating no proceeds from investment sales.
- Net cash used in Financing Activities increased significantly from 90 in 2022 to 1512 in 2023, primarily due to increased borrowings.
Net Cash and Cash Equivalents:
- The net increase in Cash and Cash Equivalent improved from -1847 in 2022 to 331 in 2023, indicating a positive change in cash and cash equivalents.
- Cash and Cash Equivalent (Opening Balance) decreased from 2761 in 2022 to 914 in 2023.
- Cash and Cash Equivalent (Closing Balance) increased from 914 in 2022 to 1245 in 2023.
