Uddhav Properties Annual Reports, Balance Sheet and Financials

UDDHAV PROPERTIES LIMITED Balance Sheet (In Lakhs)

Particulars	2023	2022
ASSETS
Non-Current Assets
Property, Plant and Equipment	0.04	0.04
Financial Assets
Investments	14.56	14.56
Total Non-Current Assets	14.60	14.60
Current Assets
Financial Assets
Cash and Cash Equivalents	0.84	0.01
Other Bank Balance		0.10
Loans	131.53	128.57
Other Current Assets	0.03	1.06
Total Current Assets	132.40	129.74
TOTAL ASSETS	147.00	144.34
EQUITY & LIABILITIES
EQUITY
Equity Share Capital	141.00	141.00
Other Equity	(14.95)	(18.21)
Total Equity	126.05	122.79
LIABILITIES
Non-Current Liabilities
Financial Liabilities
Borrowings	10.00	10.00

UDDHAV PROPERTIES LIMITED Profit & Loss Statement (In Lakhs)

Particulars	2023	2022
Other Income	8.74	7.64
Total Income	8.74	7.64
Expenses
Employee benefits expenses	1.20	1.20
Finance Costs		0.02
Other Expenses	3.14	3.72
Total Expenses	4.34	4.94
Profit/(Loss) before Exceptional Items and Tax	4.40	2.70
Profit/(Loss) before Tax	4.40	2.70
Tax Expenses
Current Tax	1.14	0.68
Profit/(Loss) for the Year	3.26	2.02
Total Comprehensive for the Year	3.26	2.02
Earnings per Equity Share
Basic and Diluted (in.Rs)	0.23	0.14

 UDDHAV PROPERTIES LIMITED Consolidated Cash Flow Statement (In Lakhs)

Particulars	2023	2022
A. Cash Flow from Operating Activities	4.40	2.70
Adjustments for:
Interest income	(8.74)	(7.64)
Operating profit before working capital changes	(4.34)	(4.94)
Changes in working capital:
Other current financial assets	0.10	99.50
Other current assets	1.03	0.34
Loans (current & non-current)	(2.96)	(107.00)
Adjustments for increase/(decrease) in operating liabilities:
Trade payables	(0.29)	0.28
Other current financial liabilities	0.19
Other current liabilities	0.02	(1.26)
	(1.92)	(8.14)
Cash generated from operations	(6.26)	(13.07)
Income tax paid	(1.65)
Net cash flow (used)/from operating activities(A)	(7.91)	(13.07)
B. Cash flow from investing activities
Interest income on Loans	8.74	7.64
Net cash flow from/(used in) investing activities(B)	8.74	7.64
Net increase/ (decrease) in Cash and cash Equivalents(A+B+C)	0.83	(5.43)
Cash and cash equivalent at the beginning of the year	0.01	5.44
Cash and cash equivalent at the end of the year	0.84	0.01

 Let 's summarize the provided data activity-wise:

A. Cash Flow from Operating Activities:

1. Cash Flow:

   - In 2023, cash flow from operating activities was Rs.4.40 lakhs, an improvement from Rs.2.70 lakhs in 2022.

2. Adjustments:

   - Interest income had a negative impact, with Rs. (8.74) lakhs in 2023 and Rs. (7.64) lakhs in 2022.

   - Operating profit before working capital changes was Rs. (4.34) lakhs in 2023 and Rs. (4.94) lakhs in 2022.

3. Changes in Working Capital:

   - Other current financial assets increased by Rs.0.10 lakhs in 2023 and Rs.99.50 lakhs in 2022.

   - Other current assets increased by Rs.1.03 lakhs in 2023 and Rs.0.34 lakhs in 2022.

   - Loans (current & non-current) had a positive impact, decreasing by Rs. (2.96) lakhs in 2023 and Rs. (107.00) lakhs in 2022.

4. Adjustments for Increase/ (Decrease) in Operating Liabilities:

   - Trade payables decreased by Rs. (0.29) lakhs in 2023 and increased by Rs.0.28 lakhs in 2022.

   - Other current financial liabilities increased by Rs.0.19 lakhs in 2023.

   - Other current liabilities increased by Rs.0.02 lakhs in 2023 and decreased by Rs. (1.26) lakhs in 2022.

5. Cash Generated from Operations:

   - Cash generated from operations was Rs. (6.26) lakhs in 2023 and Rs. (13.07) lakhs in 2022.

6. Income Tax Paid:

   - Income tax paid was Rs. (1.65) lakhs in 2023.

7. Net Cash Flow (Used)/from Operating Activities [A]:

   - The net cash flow from operating activities was Rs. (7.91) lakhs in 2023 and Rs. (13.07) lakhs in 2022.

 B. Cash Flow from Investing Activities:

1. Interest Income on Loans:

   - Interest income on loans was Rs.8.74 lakhs in 2023 and Rs.7.64 lakhs in 2022.

2. Net Cash Flow from/(Used in) Investing Activities [B]:

   - The net cash flow from investing activities was Rs.8.74 lakhs in 2023 and Rs.7.64 lakhs in 2022.

 C. Net Increase/ Decrease) in Cash and Cash Equivalents:

1. Net Increase/ (Decrease):

   - There was a net increase in cash and cash equivalents of Rs.0.83 lakhs in 2023 and a decrease of Rs. (5.43) lakhs in 2022.

2. Opening and Closing Balances:

   - The opening balance of cash and cash equivalents in 2023 was Rs.0.01 lakhs, and the closing balance was Rs.0.84 lakhs. In 2022, the opening balance was Rs.5.44 lakhs, and the closing balance was Rs.0.01 lakhs.

Bellow, are the Financial Ratios

Ratios	2023
EBITDA	33.55 %
Net worth	4.67 %
Debt/Equity Ratio	0.09
Return on Equity	4.48%
Total Assets	2.68 %
Fixed Assets	0.00 %
Current Assets	3.51 %
Current Liabilities	12.80 %
Trade Receivables	0.00 %
Trade Payables	2.34 %
Current Ratio	10

Let 's summarize the provided financial ratios for the year 2023 activity-wise:

1. EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization):

   - EBITDA margin is 33.55%, indicating that the company earns a profit of 33.55 cents on each dollar of revenue before accounting for interest, taxes, and other non-operating expenses.

 2. Net Worth:

   - Net worth as a percentage of total equity is 4.67%, reflecting the proportion of the company 's total assets financed by equity.

 3. Debt/Equity Ratio:

   - The Debt/Equity Ratio is 0.09, suggesting a low level of debt relative to equity. This indicates a conservative approach to financing, with a lower reliance on borrowed funds.

4. Return on Equity (ROE):

   - Return on Equity is 4.48%, representing the percentage return on shareholders ' equity. It indicates how efficiently the company is utilizing equity to generate profits.

 5. Total Assets:

   - Total assets have a ratio of 2.68%, indicating the company 's ability to generate income from its total assets.

 6. Fixed Assets:

   - The ratio for fixed assets is 0.00%, suggesting that fixed assets may not be contributing significantly to earnings or that there might be a low level of fixed assets relative to other asset types.

7. Current Assets:

   - Current assets have a ratio of 3.51%, signifying the percentage of total assets that are short-term in nature, such as cash, receivables, and inventory.

 8. Current Liabilities:

   - Current liabilities as a percentage of total liabilities stand at 12.80%, indicating the proportion of short-term obligations in relation to total liabilities.

9. Trade Receivables:

   - The ratio for trade receivables is 0.00%, suggesting that there might be no outstanding amounts from customers at the reporting date.

10. Trade Payables:

   - Trade payables are at 2.34%, reflecting the proportion of outstanding payments to suppliers relative to total liabilities.

11. Current Ratio:

   - The current ratio is 10, indicating a strong liquidity position as current assets are 10 times greater than current liabilities. This suggests the company has ample resources to cover its short-term obligations.