| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Transformers And Electricals Kerala Limited |
|
Particulars |
31 March 2021 |
31 March 2020 |
|
ASSETS |
|
|
|
Non-current assets |
- |
- |
|
Property, plant and equipment |
1,219.70 |
1,330.93 |
|
Capital work-in-progress |
5.97 |
1.15 |
|
Other intangible assets |
5.56 |
8.88 |
|
Investments |
0.7 |
0.7 |
|
Loans |
99.04 |
99.55 |
|
Other financial assets |
128.65 |
106.4 |
|
Deferred tax assets (Net) |
2,176.92 |
1,386.96 |
|
Current assets |
- |
- |
|
Inventories |
5,985.54 |
6,339.20 |
|
(i) Trade receivables |
7,825.73 |
7,541.77 |
|
(ii) Cash and cash equivalents |
25.67 |
24.8 |
|
(iii) Bank balances other than |
|
|
|
Cash and Cash equivalent |
681.12 |
547.26 |
|
(iv) Other financial assets |
0.54 |
0.81 |
|
Other current assets |
797.4 |
389.12 |
|
TOTAL ASSETS |
18,952.54 |
17,777.52 |
|
EQUITY AND LIABILITIES |
- |
- |
|
Equity share capital |
4,296.96 |
4,296.96 |
|
Other equity |
2,801.56 |
4,869.01 |
|
Non-current liabilities |
- |
- |
|
Borrowings |
828.61 |
- |
|
Provisions |
1,648.10 |
879.77 |
|
Current liabilities |
- |
- |
|
Borrowings |
2,621.97 |
1,861.52 |
|
(ii) Trade payables |
2,000.08 |
1,314.93 |
|
(iii) Other financial liabilities |
1,081.09 |
1,402.78 |
|
Other current liabilities |
1,276.44 |
1,025.40 |
|
Provisions |
2,397.72 |
2,127.18 |
|
TOTAL EQUITY AND LIABILITIES |
18,952.54 |
17,777.52 |
|
PARTICULARS |
31 March 2021 |
31 March 2020 |
|
Revenue from operations |
14,648.35 |
20,313.34 |
|
Other income |
389.01 |
356.04 |
|
Total income |
15,037.36 |
20,669.38 |
|
Cost of Material Consumed |
9,809.72 |
11,420.39 |
|
Changes in inventories of finished goods and work in progress |
52.21 |
1,391.21 |
|
Employee benefits expense |
5,494.22 |
5,074.51 |
|
Finance costs |
578.22 |
559.19 |
|
Depreciation and amortization expense |
125.69 |
130.5 |
|
Other expenses |
1,997.96 |
1,461.44 |
|
Total expenses |
18,058.02 |
20,037.28 |
|
Profit/(Loss) before income tax |
-3,020.66 |
632.11 |
|
Current tax |
- |
-174 |
|
Deferred tax |
-744.54 |
172.27 |
|
Profit/(Loss) for the year |
-2,276.12 |
633.83 |
|
Re-measurements of defined benefit liability |
163.27 |
-151.54 |
|
Income tax effect |
45.42 |
42.16 |
|
Total comprehensive income/(loss) for the year |
-2,067.43 |
524.45 |
|
Basic and diluted earnings per equity share (in INR) |
-5.3 |
1.48 |
|
Particulars |
31 March 2021 |
31 March 2020 |
|
Cash flows from operating activities |
|
|
|
Profit / (Loss) before tax for the year |
-3,020.66 |
632.11 |
|
Adjustments for: |
|
|
|
Depreciation and amortisation |
125.69 |
130.5 |
|
Provision for doubtful trade receivables |
-739.72 |
-76.51 |
|
Finance cost |
341.04 |
390.84 |
|
Dividend income |
- |
-0.11 |
|
Interest income |
-83.48 |
-93.18 |
|
Operating profit before working capital changes |
-3,377.13 |
983.65 |
|
(Increase)/decrease in trade receivables, loans and advances and other assets |
26.02 |
-159.19 |
|
(Increase)/decrease in inventories |
353.65 |
1,660.61 |
|
Increase/(decrease) in trade payables, other payables and provisions |
1,862.08 |
-2,047.48 |
|
(Increase)/decrease in bank balances other than cash & cash Equivalents |
-133.86 |
-72.66 |
|
Cash generated by operations |
-1,269.25 |
364.92 |
|
Direct taxes (paid)/Refund |
-45.42 |
131.84 |
|
Net cash generated by operating activities |
-1,314.67 |
496.75 |
|
Cash flows from investing activities |
|
|
|
Purchase of PPE and Capital WIP |
-15.96 |
-44.46 |
|
Interest received |
83.48 |
93.18 |
|
Dividend income |
- |
0.11 |
|
Net cash generated by investing activities |
67.52 |
48.83 |
|
Cash flows from financing activities |
|
|
|
Proceeds/(repayment) from borrowings (net) |
1,589.05 |
-177.2 |
|
Interest Paid |
-341.04 |
-390.84 |
|
Net cash generated from financing activities |
1,248.01 |
-568.04 |
|
Net increase/(decrease) in cash and cash equivalents during the year |
0.87 |
-22.46 |
|
Cash and cash equivalents at the beginning of the year |
24.8 |
47.26 |
|
Cash and cash equivalents at the end of the year |
25.67 |
24.8 |
Here is a summary of the Cash Flow Statement for the years 2021 and 2020:
Operating Activities:
Profit / (Loss) before tax for the year: The company experienced a significant decrease in profit before tax in 2021, recording a loss of Rs -3,020.66 lakhs compared to a profit of Rs 632.11 lakhs in 2020. This indicates a decline in the company 's operational performance.
Adjustments: Various adjustments were made to the profit/loss figure, including depreciation and amortization, provision for doubtful trade receivables, finance costs, dividend income, and interest income.
Operating Profit before Working Capital Changes: After accounting for adjustments, the operating profit before changes in working capital was negative in 2021, indicating that the company 's core operations did not generate sufficient income to cover its expenses.
Working Capital Changes: The company experienced fluctuations in its working capital components such as trade receivables, inventories, trade payables, and bank balances. Notably, there was an increase in inventories and trade payables in 2021.
Cash Generated by Operations: Despite the negative operating profit, the company managed to generate some cash from its operations, although it was insufficient to cover all expenses.
Investing Activities:
Purchase of PPE and Capital WIP: The company invested Rs 15.96 lakhs in property, plant, and equipment (PPE) and Capital Work in Progress (WIP) in 2021, which was less than the investment made in 2020 (Rs 44.46 lakhs).
Interest Received and Dividend Income: The company received interest and dividend income, contributing positively to its cash flow from investing activities.
Financing Activities:
Proceeds/(Repayment) from Borrowings: In 2021, the company obtained net proceeds of Rs 1,589.05 lakhs from borrowings, a significant increase from the net repayment made in 2020 (Rs -177.2 lakhs). This indicates increased borrowing to finance its operations.
Interest Paid: The company paid interest on its borrowings, with a decrease in interest paid in 2021 compared to 2020, contributing positively to its cash flow from financing activities.
Net Cash Generated from Financing Activities: Despite the increased borrowing, the company generated positive cash flow from financing activities in 2021.
Net Increase/(Decrease) in Cash and Cash Equivalents:
The company experienced a slight increase in cash and cash equivalents during the year in 2021, whereas there was a decrease in 2020.
The cash and cash equivalents at the beginning and end of the year reflect the company 's liquidity position, which remained relatively stable from 2020 to 2021.
|
Particulars |
2021 |
2020 |
|
Current Ratio |
1.44 |
1.33 |
|
Debt Equity Ratio |
0.72 |
0.87 |
|
Return on Equity Ratio |
2.05 |
0.11 |
|
Inventory Turnover Ratio |
3.4 |
3.28 |
|
Net profit ratio |
1.03 |
0.14 |
|
Return on Capital employed |
13.61 |
12.04 |
|
Return on Assets |
0.76 |
0.04 |
Here is a summary of the financial and operational metrics for Transformers And Electricals Kerala Limited for the years 2021 and 2020:
Current Ratio:
2021: 1.44
2020: 1.33
Interpretation: The current ratio measures the company 's ability to cover its short-term liabilities with its short-term assets. An increase in the current ratio from 2020 to 2021 indicates an improvement in the company 's liquidity position.
Debt Equity Ratio:
2021: 0.72
2020: 0.87
Interpretation: The debt-equity ratio reflects the proportion of debt and equity in the company 's capital structure. A decrease in the debt-equity ratio from 2020 to 2021 indicates a reduction in the company 's reliance on debt financing.
Return on Equity (ROE) Ratio:
2021: 2.05
2020: 0.11
Interpretation: The return on equity ratio measures the company 's profitability relative to its shareholders ' equity. The significant increase in ROE from 2020 to 2021 indicates improved profitability and efficiency in utilizing shareholder funds.
Inventory Turnover Ratio:
2021: 3.4
2020: 3.28
Interpretation: The inventory turnover ratio indicates how efficiently the company manages its inventory. A higher turnover ratio suggests better inventory management, which may lead to improved liquidity and profitability.
Net Profit Ratio:
2021: 1.03
2020: 0.14
Interpretation: The net profit ratio measures the company 's profitability relative to its total revenue. The significant increase in the net profit ratio from 2020 to 2021 indicates improved profitability and operational efficiency.
Return on Capital Employed (ROCE) Ratio:
2021: 13.61
2020: 12.04
Interpretation: The return on capital employed ratio measures the efficiency of capital utilization in generating profits. An increase in ROCE from 2020 to 2021 indicates improved efficiency in generating profits from capital investments.
Return on Assets (ROA) Ratio:
2021: 0.76
2020: 0.04
Interpretation: The return on assets ratio measures the company 's ability to generate profits from its assets. The significant increase in ROA from 2020 to 2021 indicates improved profitability relative to the company 's total assets.
These financial ratios provide valuable insights into Transformers And Electricals Kerala Limited 's financial performance, liquidity, profitability, and efficiency over the specified years.
|
Particulars |
2021 |
2020 |
|
Dividend per Share |
- |
- |
|
Retained Earnings (Rs In Lakhs) |
-3967.56 |
-1691.44 |
Transformers And Electricals Kerala Limited Recent Financial Performance
Dividend per Share: The specific dividend per share figure for 2021 and 2020 is not provided. Dividend per share represents the portion of a company 's earnings that is distributed to shareholders in the form of dividends. A higher dividend per share may indicate that the company is sharing more of its profits with shareholders.
Retained Earnings: Retained earnings for 2021 amounted to Rs. -3967.56 Lakhs, while in 2020, they were Rs. -1691.44 Lkhs. Retained earnings represent the portion of a company 's profits that is reinvested in the business rather than distributed as dividends. An increase in retained earnings suggests that the company has retained more of its profits for reinvestment or future growth.
To provide a more comprehensive analysis, it would be necessary to consider additional financial metrics such as revenue, net profit, assets, liabilities, and cash flows. Additionally, an analysis of trends over multiple years and a comparison to industry benchmarks and competitors would help in assessing the company 's financial health and performance.
