Uniworth International Limited Balance Sheet (Rs in lakhs)

Uniworth International Limited Profit & Loss Statement (Rs in lakhs)

Uniworth International Limited Consolidated Cash Flow Statement (Rs in lakhs)

Here is a summary of the Cash Flow Statement for the years 2023 and 2022:

Cash Flow from Operating Activities:

Net profit before tax decreased slightly from -156.62 in 2022 to -156.15 in 2023.

Operating profit before working capital changes also decreased from -3.63 in 2022 to -3.16 in 2023.

There was an increase in other current financial liabilities and other current liabilities in both years.

The net cash flow from operating activities increased slightly from 153.02 in 2022 to 153.06 in 2023.

Cash Flow from Investing Activities:

There is no significant activity in investing activities in both years, resulting in a net cash flow of 0.

Cash Flow from Financing Activities:

The interest expense remained constant at -152.99 in both years.

The net cash flow from financing activities also remained the same at -152.99 in both years.

Closing and Opening Balance of Cash & Cash Equivalents:

The closing balance of cash and cash equivalents increased slightly from 10.24 in 2022 to 10.32 in 2023.

The opening balance also increased slightly from 10.21 in 2022 to 10.24 in 2023.

The net increase in cash and cash equivalents was 0.07 in 2023 compared to 0.03 in 2022.

Financial Ratios of Uniworth International Limited

Here is a summary of the financial and operational metrics for the Uniworth International Limited.

Current Ratio:

The current ratio measures a company 's ability to pay its short-term liabilities with its short-term assets. A ratio of 0.24 means that for every rupee of current liabilities, the company has 0.24 of current assets.

The ratio remains unchanged from 2022 to 2023, indicating that the company 's liquidity position has not improved.

Debt Equity Ratio:

A negative debt equity ratio indicates that the company has negative equity, which could be due to a high level of debt compared to equity.

Although the ratio improved slightly from -0.31 in 2022 to -0.3 in 2023, it still indicates a high level of debt relative to equity.

Debt Service Coverage Ratio:

A debt service coverage ratio of 0 means that the company 's operating income is not sufficient to cover its debt obligations.

A ratio of 0 in both years suggests that the company is not generating enough income to cover its debt payments.

Return on Equity (ROE) Ratio:

The return on equity ratio measures the profitability of the company from the perspective of its shareholders ' equity.

A decrease from 1.37 in 2022 to 1.35 in 2023 indicates a slight decline in profitability relative to the shareholders ' equity.

Return on Capital Employed (ROCE) / Return on Investment (ROI) Ratio:

This ratio measures the efficiency of the company in generating profits from its capital employed or invested.

A decrease from 0.04 in 2022 to 0.03 in 2023 indicates a decline in the company 's efficiency in generating profits from its capital.

Dividend History

 The company has neither declared nor paid any dividend during the year