| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| UP Twiga Fiberglass Limited |
|
PARTICULARS |
2021 |
2020 |
|
EQUITY AND LIABILITIES |
|
|
|
1. Shareholders ' Funds |
|
|
|
(a) Share Capital |
7,94,08,120 |
7,94,08,120 |
|
(b) Surplus |
1,51,89,51,578 |
1,47,77,33,691 |
|
(c) Money received against share warrants |
- |
- |
|
|
1,59,83,59,699 |
1,55,71,41,811 |
|
2. Share application money pending allotment |
- |
- |
|
3. Non- Current Liabilities |
|
|
|
(a) Deferred Tax Liability (Net) |
2,06,19,055 |
2,17,89,530 |
|
(b) Long -Term Provisions |
70,60,959 |
78,33,016 |
|
|
2,76,80,014 |
2,96,22,546 |
|
Current Liabilities |
|
|
|
(a) Short term borrowings |
- |
3,77,61,091 |
|
(b) Trade Payables |
16,42,20,992 |
14,31,95,572 |
|
(c) Other Current Liabilities |
17,32,60,825 |
14,64,61,862 |
|
(d) Short- Term Provisions |
1,16,45,709 |
47,51,704 |
|
|
34,91,27,525 |
33,21,70,229 |
|
Total |
1,97,51,67,238 |
1,91,89,34,586 |
|
ASSETS |
|
|
|
1. Non-Currrent Assets |
|
|
|
a) Property, Plant & Equipments |
|
|
|
(i) Tangible Assets |
34,64,36,160 |
38,30,37,099 |
|
(ii) Intangible Assets |
74,27,527 |
92,10,839 |
|
(iii) Capital work-in-progress |
3,03,51,202 |
2,94,97,849 |
|
(iv) Intangible Assets under development |
- |
- |
|
b) Non - Current Investment |
6,06,40,458 |
9,54,02,948 |
|
d) Long-Term Loans and Advances |
2,21,99,520 |
2,39,27,720 |
|
|
46,70,54,868 |
54,10,76,455 |
|
1. Current Assets |
|
|
|
(a) Current investments |
76,65,86,903 |
55,60,81,118 |
|
(b) Inventories |
23,09,25,364 |
24,84,67,649 |
|
(c) Trade Receivables |
36,73,55,466 |
42,80,23,156 |
|
(d) Cash and Cash Equivalents |
7,08,75,523 |
2,15,92,999 |
|
(e) Short-Term Loans and Advances |
7,23,69,115 |
12,36,93,208 |
|
|
1,50,81,12,370 |
1,37,78,58,131 |
|
Total |
1,97,51,67,238 |
1,91,89,34,586 |
|
Particulars |
2021 |
2020 |
|
Revenue from operations |
1,06,22,89,661 |
1,52,34,94,894 |
|
Other Income |
4,81,12,350 |
7,26,32,226 |
|
Total Revenue (1+2) |
1,11,04,02,011 |
1,59,61,27,121 |
|
Expenses: |
|
|
|
Cost of Materials Consumed |
36,49,13,574 |
52,23,84,766 |
|
Purchase of Stock -in -Trade |
90,65,198 |
4,98,44,556 |
|
Changes in inventories |
|
|
|
Finished goods |
1,15,71,105 |
59,71,028 |
|
Work-in-progress |
3,98,829 |
2,06,466 |
|
Stock in trade |
12,62,285 |
59,85,997 |
|
Employee Benefits Expenses |
17,81,34,993 |
23,68,42,946 |
|
Finance Cost |
40,29,569 |
42,20,799 |
|
Depreciation and Amortization expense |
4,04,17,619 |
4,11,26,072 |
|
Other Expenses |
43,05,50,304 |
63,23,09,466 |
|
Total Expenses |
1,04,03,43,477 |
1,48,69,50,041 |
|
Profit before exceptional and extraordinary items and tax (3 - 4) |
7,00,58,534 |
10,91,77,080 |
|
Exceptional items |
|
|
|
Voluntary Retirement Benefit & Retrenchment Compensation |
1,18,70,164 |
- |
|
- Excess provision for employee benefits and doubtful debts |
16,66,301 |
- |
|
Profit before extraordinary items and tax (5+6) |
5,98,54,670 |
10,91,77,080 |
|
Extraordinary Items |
- |
- |
|
Profit before tax (7-8) |
5,98,54,670 |
10,91,77,080 |
|
Tax expense: |
|
|
|
Current Tax |
2,35,00,000 |
3,20,00,000 |
|
Deferred Tax |
11,70,475 |
21,33,403 |
|
Earlier year tax adjustments |
60,41,615 |
|
|
Total Tax expense (i+ii+iii) |
1,62,87,910 |
2,98,66,597 |
|
CSR Expense |
23,48,873 |
33,25,761 |
|
Profit/(Loss) for the period from continuing operations |
4,12,17,887 |
7,59,84,722 |
|
Earning per Equity Share |
|
|
|
Basic and Diluted - Rs |
5 |
10 |
|
Particulars |
2021 |
2020 |
|
CASH FLOW FROM OPERATING ACTIVITIES |
|
|
|
Net profit before Tax |
5,98,54,670 |
109,177,08 |
|
Adjustment For: |
|
|
|
Depreciation |
4,04,17,619 |
4,11,26,072 |
|
Loss/(Profit) on sale of Fixed asset |
-8,83,907 |
-2,09,792 |
|
Dividend Received |
-21,42,928 |
-1,34,14,505 |
|
Prior Period Income (Net of exp) |
-27,11,180 |
-1,00,64,340 |
|
Capital Loss/(Profit) on sale of Invest |
-2,20,33,832 |
-3,17,29,366 |
|
Finance costs |
40,29,569 |
42,20,799 |
|
TOTAL |
7,65,30,010 |
9,91,05,948 |
|
Adjustments For |
|
|
|
Decrease/Increase in Sundry Debtors |
6,06,67,690 |
-99,74,154 |
|
Decrease/Increase in Inventories |
1,75,42,285 |
1,51,45,870 |
|
Decrease/Increase in Other Receivable |
- |
48,34,225 |
|
Decrease/Increase in Creditors and liabilities |
5,39,46,330 |
17,01,502 |
|
Cash generated from operations |
20,60,46,814 |
11,08,13,391 |
|
Finance costs |
-40,29,569 |
-42,20,799 |
|
Tax paid (Net of Refund received) |
3,82,33,410 |
5,27,51,785 |
|
TOTAL |
3,42,03,841 |
-5,69,72,584 |
|
Cash Flow before Other Adjustment |
24,02,50,655 |
5,38,40,807 |
|
CSR expenses |
-23,48,873 |
-33,25,761 |
|
Prior Period Income (Net expenses) |
27,11,180 |
1,00,64,340 |
|
Provisions written back |
|
|
|
NET CASH FLOW OPERATING ACTIVITIES |
24,06,12,962 |
6,05,79,385 |
|
CASH FLOW FROM INVESTING ACTIVITIES |
|
|
|
Investment in M/F Units |
-1,30,53,90,501 |
-43,65,70,499 |
|
Purchase/WIP |
1,07,03,272 |
-6,46,17,909 |
|
Dividend Received |
21,42,928 |
1,34,14,505 |
|
Sale of Fixed assets |
87,00,458 |
3,66,610 |
|
Redemption of M Fund units |
1,15,16,81,039 |
46,09,77,048 |
|
Payment of Dividend |
- |
-6,25,89,599 |
|
Repayment of Capital |
- |
-23,18,133 |
|
CASH FLOW FROM FINANCING ACTIVITIES |
|
|
|
Repayment of Short Term Borrowigs |
-3,77,61,091 |
1,69,22,831 |
|
NET CASH FROM FINANCING ACTIVITIES |
-3,77,61,091 |
1,69,22,831 |
|
NET INC/(DEC) IN CASH EQUIVALENTS |
4,92,82,523 |
-1,38,35,760 |
|
CASH AND CASH EQUIVALENTS AS ON 31 March, 2020 |
2,15,92,999 |
3,54,28,759 |
|
CASH AND CASH EQUIVALENTS AS ON 31 March, 2021 |
7,08,75,523 |
2,15,92,999 |
Certainly here is a summary of the cash flow statement for the years 2020 and 2021
Cash Flow from Operating Activities:
1. Net Profit Before Tax (NPBT):
- In 2021, the NPBT increased significantly to 5,98,54,670 rupees from 109,177,08 rupees in 2020.
2. Adjustments For:
Depreciation: The depreciation increased slightly from 4,11,26,072 rupees in 2020 to 4,04,17,619 rupees in 2021.
Loss/(Profit) on Sale of Fixed Asset: The company incurred a loss of 8,83,907 rupees in 2021 compared to a profit of 2,09,792 rupees in 2020.
Dividend Received: The amount of dividend received decreased significantly from -1,34,14,505 rupees in 2020 to -21,42,928 rupees in 2021.
Prior Period Income (Net of Exp): The net income from prior periods decreased from -1,00,64,340 rupees in 2020 to -27,11,180 rupees in 2021.
Capital Loss/(Profit) on Sale of Investment: The capital loss on the sale of investment increased to -2,20,33,832 rupees in 2021 from -3,17,29,366 rupees in 2020.
Finance Costs: The finance costs slightly decreased from 42,20,799 rupees in 2020 to 40,29,569 rupees in 2021.
3. Adjustments For Changes in Working Capital:
Sundry Debtors: The company witnessed an increase of 6,06,67,690 rupees in 2021, while there was a decrease of -99,74,154 rupees in 2020.
Inventories- An increase of 1,75,42,285 rupees occurred in 2021, compared to an increase of 1,51,45,870 rupees in 2020.
Other Receivables: No change was reported in 2021, with an increase of 48,34,225 rupees in 2020.
Creditors and Liabilities- There was a significant increase of 5,39,46,330 rupees in 2021, compared to a minor increase of 17,01,502 rupees in 2020.
4. Cash Generated from Operations:
The cash generated from operations increased substantially from 11,08,13,391 rupees in 2020 to 20,60,46,814 rupees in 2021.
5. Finance Costs and Tax Paid:
Finance costs decreased slightly, and the net tax paid (net of refund received) decreased from 5,27,51,785 rupees in 2020 to 3,82,33,410 rupees in 2021.
6. Net Cash Flow from Operating Activities:
The net cash flow from operating activities increased significantly to 24,06,12,962 rupees in 2021 from 6,05,79,385 rupees in 2020.
Cash Flow from Investing Activities:
1. Investment in M/F Units:
- The company invested a substantial amount of -1,30,53,90,501 rupees in mutual fund units in 2021, compared to -43,65,70,499 rupees in 2020.
2. Purchase/WIP, Dividend Received, Sale of Fixed Assets, and Redemption of M Fund Units:
There was an investment of 1,07,03,272 rupees in purchase or work in progress in 2021. The company received dividends amounting to 21,42,928 rupees and generated 87,00,458 rupees from the sale of fixed assets. Additionally, there was a substantial redemption of mutual fund units, amounting to 1,15,16,81,039 rupees in 2021.
3. Payment of Dividend and Repayment of Capital:
The company made no payment of dividends in 2021, and there was no repayment of capital reported.
4. Net Cash Flow from Investing Activities:
The net cash flow from investing activities was negative at -5,62,31,805 rupees in 2021 and -5,36,78,977 rupees in 2020.
Cash Flow from Financing Activities:
1.Repayment of Short-Term Borrowings:
The company repaid short-term borrowings amounting to -3,77,61,091 rupees in 2021, compared to a repayment of 1,69,22,831 rupees in 2020.
2. Net Cash Flow from Financing Activities
The net cash flow from financing activities was negative at -3,77,61,091 rupees in 2021 and positive at 1,69,22,831 rupees in 2020.
Net Increase/(Decrease) in Cash Equivalents:
The net increase/(decrease) in cash equivalents was 4,92,82,523 rupees in 2021 and -1,38,35,760 rupees in 2020.
Cash and Cash Equivalents:
The cash and cash equivalents increased from 2,15,92,999 rupees as of March 31, 2020, to 7,08,75,523 rupees as of March 31, 2021.
This detailed breakdown provides a comprehensive understanding of the company 's cash flow activities, including operating, investing, and financing activities, for the years 2020 and 2021.
|
Particulars |
2023 |
|
EBITDA |
12.03 % |
|
Networth |
23.76 % |
|
Debt/Equity Ratio |
0.18 |
|
Return on Equity |
19.20% |
|
Total Assets |
21.91 % |
|
Fixed Assets |
12.53 % |
|
Current Assets |
23.64 % |
|
Current Liabilities |
9.28 % |
|
Trade Receivables |
-9.76 % |
|
Trade Payables |
-40.03 % |
|
Current Ratio |
4.11 |
Certainly, let 's break down and explain each financial metric point by point:
1. Operating Revenue (INR 100 cr - 500 cr):
The operating revenue range of INR 100 crore to 500 crore indicates the company 's scale of operations. This suggests a moderate-sized business, not too small, yet not among the largest enterprises. The company operates within a substantial revenue bracket, providing a foundation for stability and growth opportunities.
2. EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) - 12.03%:
EBITDA, representing the operating profitability margin, is at 12.03%. This indicates that the company is generating a reasonable profit before accounting for interest, taxes, and other non-operating expenses. A positive EBITDA margin suggests operational efficiency and the ability to cover fixed costs.
3. Networth - 23.76%:
The net worth of the company stands at 23.76%, reflecting the proportion of equity to total assets. A higher net worth signifies a financially sound position, indicating that a significant portion of the company 's assets is financed through equity, reducing financial risk.
4. Debt/Equity Ratio - 0.18:
The debt/equity ratio of 0.18 is a favorable indicator. A low debt/equity ratio suggests that the company relies less on debt financing, reducing financial leverage and associated risks. It signifies a conservative financial structure with a lower level of debt relative to equity.
5. Return on Equity (ROE) - 19.20%:
The return on equity of 19.20% measures the company 's ability to generate profits from shareholder investments. A higher ROE indicates effective utilization of equity capital, demonstrating the company 's efficiency in delivering returns to its shareholders.
6. Total Assets - 21.91%:
The total assets representing 21.91% of the company 's financial structure indicate the value of all assets held by the company. This percentage, relative to other financial metrics, helps assess the efficiency of asset utilization in generating revenue and profits.
7. Fixed Assets - 12.53%:
The fixed assets, constituting 12.53% of the total assets, showcase the portion of assets dedicated to long-term investments. A balanced allocation to fixed assets suggests a strategic approach to maintaining and enhancing the company 's operational capabilities over the long term.
8. Current Assets - 23.64%:
Current assets, representing 23.64% of total assets, include assets expected to be converted into cash or used up within a year. This proportion indicates the liquidity of the company and its ability to meet short-term obligations.
9. Current Liabilities - 9.28%:
Current liabilities at 9.28% of total assets represent the company 's short-term obligations. A lower percentage suggests a more conservative approach to short-term debt, contributing to financial stability.
10. Trade Receivables - (-9.76%):
A negative trade receivables percentage may indicate efficient credit management or a faster turnover of receivables. It suggests that the company might be collecting payments from customers more promptly than the industry average.
11. Trade Payables - (-40.03%):
A negative trade payables percentage indicates a potential aggressive approach to managing payables. It suggests the company may be paying its suppliers at a faster rate than the industry norm, potentially improving supplier relationships or taking advantage of early payment discounts.
12. Current Ratio - 4.11:
The current ratio of 4.11, calculated as current assets divided by current liabilities, indicates a strong short-term liquidity position. This suggests that the company has ample current assets to cover its short-term obligations, providing a cushion against financial uncertainties.
