| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| The Birla Cotton Spinning and Weaving Mills Limited |
|
PARTICULARS |
2021 |
2020 |
2019 |
|
ASSETS |
|
||
|
Current Assets |
|
||
|
Cash and cash equivalents |
2,420.34 |
2,420.34 |
5,064.29 |
|
Bank balances other than those above |
2.93 |
2.95 |
2.87 |
|
Trade receivables |
- |
8.58 |
- |
|
Loans |
2,600.00 |
3,000.00 |
- |
|
Investments |
482.74 |
702.88 |
228.84 |
|
Other financial assets |
204.83 |
103.34 |
6.31 |
|
TOTAL CURRENT ASSETS |
5,710.84 |
5,440.42 |
5,302.31 |
|
Non-Current Assets |
|
||
|
Current tax assets (net) |
4.32 |
0.49 |
9.79 |
|
Deferred tax assets (net) |
- |
39.16 |
- |
|
Property, plant, and equipment |
197.30 |
198.02 |
199.96 |
|
Other Non Financials assets |
3.94 |
6.65 |
3.82 |
|
TOTAL NON-CURRENT ASSETS |
205.56 |
244.32 |
213.57 |
|
TOTAL ASSETS |
5,916.40 |
5,684.74 |
5,515.88 |
|
LIABILITIES AND EQUITY |
|
||
|
Liabilities |
|
||
|
Current Liabilities |
|
||
|
Payables |
|
||
|
(1) Trade Payables |
|
||
|
(i) total outstanding dues of micro-enterprises and small enterprises |
- |
- |
- |
|
(ii) total outstanding dues of creditors other than micro-enterprises and small enterprises |
- |
193.80 |
- |
|
(II) Other Payables |
|
||
|
(i) total outstanding dues of micro-enterprises and small enterprises |
- |
- |
- |
|
(ii) total outstanding dues of creditors other than micro-enterprises and small enterprises |
- |
- |
- |
|
Borrowings (other than Debt Securities) |
- |
- |
- |
|
Other financial liabilities |
15.87 |
13.20 |
8.27 |
|
TOTAL CURRENT LIABILITIES |
15.87 |
207.00 |
8.27 |
|
Non-Current Liabilities |
|
||
|
Provisions |
5.55 |
5.57 |
5.04 |
|
Deferred tax liabilities (Net) |
48.04 |
- |
352.41 |
|
Other Non Financials liabilities |
1.00 |
0.97 |
4.87 |
|
TOTAL NON-CURRENT LIABILITIES |
54.59 |
54.59 |
362.32 |
|
Equity |
|
||
|
Equity share capital |
114.42 |
114.42 |
114.42 |
|
Other Equity |
5,731.52 |
5,356.78 |
5,030.87 |
|
TOTAL EQUITY |
5,845.94 |
5,471.20 |
5,145.29 |
|
TOTAL LIABILITIES |
70.46 |
261.59 |
370.59 |
|
TOTAL EQUITY AND LIABILITIES |
5,916.40 |
5,684.74 |
5,515.88 |
|
Particular |
2021 |
2020 |
2019 |
|
REVENUE |
|
|
|
|
Revenue from Operations |
350.67 |
181.04 |
473.92 |
|
Other Income |
173.08 |
173.00 |
173.00 |
|
Total Revenue |
523.75 |
354.04 |
646.92 |
|
EXPENSES |
|
|
|
|
Employees benefit expenses |
32.46 |
32.02 |
28.92 |
|
Finance Cost |
- |
- |
40.18 |
|
Depreciation |
0.72 |
0.72 |
0.72 |
|
Other Expenses |
22.88 |
22.88 |
93.63 |
|
Total Expenses |
56.06 |
56.56 |
163.45 |
|
Profit/(loss) before tax |
467.69 |
297.48 |
483.47 |
|
TAX EXPENSES |
|
|
|
|
Current Tax |
75.70 |
202.85 |
39.71 |
|
Tax for Earlier Years |
55.14 |
(2.46) |
- |
|
Deferred Tax expense/(Income) |
59.14 |
(355.57) |
77.40 |
|
Total tax expense |
189.98 |
(155.18) |
117.11 |
|
Profit/(loss) for the period |
277.71 |
452.66 |
366.36 |
|
Other comprehensive income / (Loss) |
|
|
|
|
(i) Items that will not be reclassified to profit or loss |
|
|
|
|
(a) Equity instruments through other comprehensive income |
125.09 |
(162.75) |
0.14 |
|
(ii) Income tax relating to items that will not be reclassified to profit or loss |
(28.06) |
36.00 |
- |
|
Total comprehensive income for the period |
374.74 |
325.91 |
366.50 |
|
Earnings per share: |
|
|
|
|
Earnings per share (Basic) In Rs. |
24.27 |
39.56 |
32.02 |
|
Earnings per share (Diluted) In Rs. |
24.27 |
39.56 |
32.02 |
|
Particulars |
31st March 2022 |
31st March 2021 |
31st March 2020 |
|
Cash Flow Summary |
|
|
|
|
Cash and Cash Equivalents at Beginning of the year |
31.15 |
6.39 |
1.18 |
|
Net Cash from Operating Activities |
1.21 |
0.06 |
3.38 |
|
Net Profit before Tax & Extraordinary Items |
2.69 |
3.63 |
3.32 |
|
Depreciation |
0.03 |
0.03 |
0.03 |
|
Interest (Net) |
0.01 |
-0.11 |
0 |
|
Dividend Received |
-0.17 |
-2.12 |
-1.71 |
|
P/L on Sales of Invest |
-1.27 |
-0.94 |
-0.96 |
|
Total Adjustments (PBT & Extraordinary Items) |
-1.4 |
-3.14 |
-2.64 |
|
Op. Profit before Working Capital Changes |
1.29 |
0.49 |
0.68 |
|
Trade & 0th receivables |
0.16 |
-0.08 |
3.08 |
|
Trade Payables |
-0.04 |
0.03 |
0.02 |
|
Total (OP before Working Capital Changes) |
0.12 |
-0.05 |
3.1 |
|
Cash Generated from/(used in) Operations |
1.41 |
0.44 |
3.78 |
|
Interest Paid(Net) |
0 |
0 |
0 |
|
Direct Taxes Paid |
-0.2 |
-0.38 |
-0.4 |
|
Advance Tax Paid |
0 |
0 |
0 |
|
Others |
0 |
0 |
0 |
|
Total-others |
-0.2 |
-0.38 |
-0.4 |
|
Cash Flow before Extraordinary Items |
1.21 |
0.06 |
3.38 |
|
Net Cash Used in Investing Activities |
-23.81 |
5.38 |
-0.46 |
|
Purchase of Investments |
-37.75 |
-4.35 |
-22.18 |
|
Sale of Investments |
13.76 |
7.5 |
20 |
|
Interest Received |
0.01 |
0.11 |
0.01 |
|
Dividend Received |
0.17 |
2.12 |
1.71 |
|
Net Cash Used in Financing Activities |
10.62 |
19.32 |
0 |
|
Proceeds from Issue of shares (incl share premium) |
10.62 |
11.16 |
0 |
|
Others |
0 |
8.16 |
0 |
|
Net Inc/(Dec) in Cash and Cash Equivalent |
-11.98 |
24.76 |
2.92 |
|
Cash and Cash Equivalents at End of the year |
19.17 |
31.15 |
4.1 |
Summary of Birla Cotton Cash Flow Statement for the last three years (In Rs. Crore )
Operating Activities:
- Net cash from operating activities was positive in all three years, indicating positive cash generated from the company 's core operations.
- The company experienced an increase in net cash from operating activities from 0.06 in 2021 to 1.21 in 2022, showing improved operational cash flow.
Investing Activities:
- Net cash used in investing activities was negative in all three years, indicating cash outflows related to investments.
- The company had significant cash outflows for the purchase of investments, with the highest amount in 2022 (-37.75).
- Cash inflows were generated through the sale of investments, with the highest amount in 2022 (13.76).
- Overall, the company had significant cash outflows for investing activities, resulting in a decrease in cash and cash equivalents.
Financing Activities:
- Net cash used in financing activities was positive in all three years, indicating cash inflows from financing sources.
- The proceeds from the issue of shares, including share premium, contributed to the cash inflows in financing activities.
- The company had other cash inflows related to financing activities, with the highest amount in 2021 (8.16).
- The overall impact of financing activities resulted in a positive net cash flow for the company.
Net Increase/(Decrease) in Cash and Cash Equivalents:
- The net increase/(decrease) in cash and cash equivalents varied across the three years.
- In 2021, there was a significant increase of 24.76, indicating a strong cash position.
- However, in 2022, there was a decrease of 11.98 in cash and cash equivalents, indicating a reduction in the cash balance.
Cash and Cash Equivalents at End of the Year:
- The ending cash and cash equivalents balance increased from 6.39 in 2021 to 19.17 in 2022, reflecting improved cash reserves.
- The company maintained a positive cash position throughout the three years, indicating financial stability.
|
Particulars |
Mar-22 |
Mar-21 |
Mar-20 |
Mar-19 |
Mar-18 |
|
Sources of funds |
|
|
|
|
|
|
Cash profit |
0 |
0 |
0 |
30.71 |
3.07 |
|
Increase in equity |
0.11 |
0.09 |
0.8 |
0 |
0 |
|
Increase in other networth |
10.51 |
19.23 |
58.34 |
0 |
0 |
|
Increase in loan funds |
0 |
0.01 |
0.02 |
0 |
0 |
|
Decrease in gross block |
0.17 |
0 |
0 |
0 |
0 |
|
Decrease in investments |
25.23 |
0 |
0 |
0 |
0 |
|
Decrease in working capital |
0.65 |
3.39 |
0 |
0 |
0.69 |
|
Total Inflow |
36.67 |
22.72 |
59.16 |
30.71 |
3.76 |
|
Application of funds |
|
|
|
|
|
|
Cash loss |
36.68 |
13.74 |
14.59 |
0 |
0 |
|
Increase in gross block |
0 |
0 |
2.88 |
0 |
0.01 |
|
Increase in investments |
0 |
8.97 |
37.09 |
14.9 |
3.41 |
|
Increase in working capital |
0 |
0 |
4.6 |
13.81 |
0 |
|
Total Outflow |
36.68 |
22.71 |
59.16 |
30.71 |
3.76 |
|
Particulars |
31st march 2022 |
31st march 2021 |
31st march 2020 |
|
Key Ratios |
|
|
|
|
Current Ratio |
8.31 |
28.42 |
56.7 |
|
Turnover Ratios |
|
|
|
|
Fixed Assets Turnover Ratio |
8.47 |
1.44 |
1.25 |
|
Debtors Turnover Ratio |
69.79 |
9.86 |
9 |
|
Total Asset Turnover Ratio |
0.1 |
0.09 |
0.08 |
|
Interest Cover Ratio |
0 |
0 |
0 |
|
PBIDTM (%) |
-157.79 |
88.41 |
93.33 |
|
PBITM (%) |
-157.92 |
87.44 |
92.22 |
|
PBDTM (%) |
-157.79 |
88.41 |
93.33 |
|
CPM (%) |
-159.27 |
70.77 |
66.39 |
|
APATM (%) |
-159.4 |
69.81 |
65.28 |
|
ROCE (%) |
0 |
7.72 |
7.55 |
|
RONW (%) |
0 |
6.17 |
5.33 |
|
Particulars |
2021 |
2020 |
2019 |
|
Dividend |
Nil |
Nil |
Nil |
|
Retained Earnings (Rs. in Lakhs) |
(1,484.55) |
(1,706.26) |
(2,068.39) |
