| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Verum Properties Limited |
|
Particulars |
2019 |
2018 |
|
(1) ASSETS |
|
|
|
Non-current assets |
|
|
|
(a) Property, Plant and Equipment |
61,320.03 |
1,06,394.00 |
|
(b) Capital work-in-progress |
|
|
|
(c) Goodwill |
|
|
|
(d) Financial Assets |
|
|
|
(i) Investments |
- |
- |
|
(ii) Trade receivables |
|
|
|
(iii) Loans & Advances |
1,67,35,213.00 |
2,23,87,574.00 |
|
(e) Deferred tax assets (net) |
39,968.00 |
33,086.00 |
|
(f) Other non-current assets |
- |
- |
|
(2) Current assets |
|
|
|
(a) Inventories |
|
|
|
(b) Financial Assets |
|
|
|
(i) Investments |
- |
- |
|
(ii) Trade receivables |
2,40,24,664.00 |
2,55,18,164.00 |
|
(iii) Cash and cash equivalents |
19,60,671.53 |
2,54,569.00 |
|
(v) Loans & Advances |
5,70,45,113.00 |
5,21,99,160.00 |
|
(c) Current Tax Assets (Net) |
|
|
|
(d) Other current assets |
5,84,543.00 |
3,53,792.00 |
|
Total Assets |
10,04,51,491.56 |
10,08,52,738.00 |
|
EQUITY AND LIABILITIES |
|
|
|
Equity |
|
|
|
(a) Equity Share capital |
6,59,75,000.00 |
6,59,75,000.00 |
|
(b) Other Equity |
13,09,159.56 |
10,29,085.03 |
|
LIABILITIES |
|
|
|
Non-current liabilities |
|
|
|
(a) Financial Liabilities |
|
|
|
(i) Borrowings |
- |
- |
|
(ii) Trade payables |
|
|
|
(b) Deferred tax liabilities (Net) |
|
- |
|
(c) Other non-current liabilities |
- |
- |
|
Current liabilities |
|
|
|
(a) Financial Liabilities |
|
|
|
(i) Borrowings |
- |
- |
|
(ii) Trade payables |
1,78,37,304.00 |
1,80,74,704.00 |
|
(b) Other current liabilities |
1,51,09,544.00 |
1,56,55,935.00 |
|
(d) Tax Liabilities (Net) |
2,20,484.00 |
1,18,014.00 |
|
Total Equity and Liabilities |
10,04,51,491.56 |
10,08,52,738.00 |
|
Particulars |
2019 |
2018 |
|
Revenue From Operations |
- |
84,85,142.00 |
|
Other Income |
23,07,509.00 |
28,87,767.00 |
|
Total Income (I+II) |
23,07,509.00 |
1,13,72,909.00 |
|
EXPENSES |
|
|
|
Cost of materials consumed |
|
|
|
Purchases of Stock-in-Trade |
- |
81,73,114.00 |
|
Changes in inventories of finished goods, |
|
|
|
Stock-in -Trade and work-in-progress |
|
|
|
Employee benefits expense |
10,87,235.00 |
13,02,242.00 |
|
Finance costs |
1,247.00 |
590 |
|
Depreciation and amortization expense |
45,073.64 |
84,235.17 |
|
Other expenses |
7,98,291.00 |
14,11,900.00 |
|
Total expenses (IV) |
19,31,846.64 |
1,09,72,081.17 |
|
Profit/(loss) before exceptional items and tax (I- IV) |
3,75,662.36 |
4,00,827.83 |
|
Exceptional Items |
- |
- |
|
Profit/(loss) before tax (V-VI) |
3,75,662.36 |
4,00,827.83 |
|
Tax expense: |
|
|
|
(1) Current tax |
1,02,470.00 |
1,18,014.00 |
|
(2) Deferred tax |
-6,882.00 |
-17,760.00 |
|
(3) Income tax Adjustment |
- |
-3,684.00 |
|
(4) Deferred tax Adjustment |
- |
- |
|
Profit (Loss) for the period from continuing operations (VII-VIII) |
2,80,074.36 |
3,04,257.83 |
|
Profit/(loss) from discontinued operations |
- |
- |
|
Tax expense of discontinued operations |
- |
- |
|
Profit/(loss) from Discontinued operations (after tax) (X-XI) |
- |
- |
|
Profit/(loss) for the period (IX+XII) |
2,80,074.36 |
3,04,257.83 |
|
Other Comprehensive Income |
- |
- |
|
A (i) Items that will not be reclassified to profit or loss |
||
|
(ii) Income tax relating to items that will not be reclassified to profit or loss |
|
|
|
B (i) Items that will be reclassified to profit or loss |
||
|
(ii) Income tax relating to items that will be reclassified to profit or loss |
||
|
Total Other Comprehensive Income |
- |
- |
|
Total Comprehensive Income for the period (XIII+XIV)(Comprising Profit (Loss) and |
|
|
|
Other Comprehensive Income for the period |
2,80,074.36 |
3,04,257.83 |
|
Earnings per equity share |
|
|
|
(1) Basic |
0.04 |
0.05 |
|
(2) Diluted |
0.04 |
0.05 |
|
Particulars |
2019 |
2018 |
|
|
(A)CASH FLOW FROM OPERATING ACTIVITIES:- |
|
|
|
|
1.Net profit before tax |
3,75,662 |
4,00,828 |
|
|
2.Adjustment for: |
|
|
|
|
Add: Depreciation & Amortisation Expenses |
45,074 |
84,235 |
|
|
Add: Amortization Expenses / Written off |
- |
- |
|
|
Less: Other Income |
-23,07,509 |
-28,87,767 |
|
|
Operating Profit before Working capital changes |
-18,86,773 |
-24,02,704 |
|
|
3.Working Capital Changes: |
|
|
|
|
Decrease (Increase) in Trade & Other Receivables |
14,93,500 |
-28,32,805 |
|
|
Decrease (Increase) in Other Current Assets |
-2,30,751 |
-1,73,454 |
|
|
Decrease (Increase) in Other Non Current Assets |
- |
- |
|
|
Increase (Decrease) in Trade & Other Payables |
-2,37,400 |
-72,74,906 |
|
|
Increase (Decrease) in Current Liabilities & Provisions |
- |
- |
|
|
Increase (Decrease) in Other Liabilities |
-5,46,391 |
1,23,98,370 |
|
|
Net Changes in Working Capital |
4,78,958 |
21,17,205 |
|
|
Cash Generated from Operations |
-14,07,815 |
-2,85,499 |
|
|
Adjustment of Taxes |
|
1,15,319 |
|
|
Net Cash Flow from Operating Activities (A) |
-14,07,815 |
-4,00,818 |
|
|
(B.) CASH FLOW FROM INVESTING ACTIVITIES : |
|
|
|
|
Purchase of Property, Plant & Equipment |
- |
- |
|
|
Non Current Financial Assets |
|
|
|
|
(Increase) Decrease in Loans & Advances |
56,52,361 |
-64,90,614 |
|
|
Current Financial Assets |
|
|
|
|
(Increase) Decrease in Loans & Advances |
-48,45,953 |
22,45,892 |
|
|
Other Income |
23,07,509 |
28,87,767 |
|
|
Increase in Other Non Current Assets |
|
- |
|
|
(Increase) Decrease in Current Investments |
- |
- |
|
|
Net Cash Flow from Investing Activities (B) |
31,13,917 |
-13,56,955 |
|
|
(C.) CASH FLOW FROM FINANCING ACTIVITIES : |
|
|
|
|
Issue of share capital and Proceeds from Share Application Money |
- |
- |
|
|
Non Current Financial Assets |
|
|
|
|
Increase / (Decrease) in Borrowings |
- |
- |
|
|
Current Financial Assets |
|
|
|
|
Increase / (Decrease) in Borrowings |
- |
- |
|
|
Increase in Preliminary Expenses |
- |
- |
|
|
Increase/(Decrease) from Other non-current liabilities |
- |
- |
|
|
Net Cash Flow from Financing Activities (C) |
- |
- |
|
|
Net Increase / (Decrease) in Cash & Cash Equivalents ( A-B+C ) |
17,06,102 |
-17,57,773 |
|
|
Cash and cash equivalents at the beginning of the year / Period |
2,54,569 |
20,12,342 |
|
|
Cash and cash equivalents at the end of the year/ Period |
19,60,672 |
2,54,569 |
Here is a summary of the Cash Flow Statement for the years 2019 and 2018:
1. Operating Activities (A):
- The net cash flow from operating activities was negative Rs 14,07,815 in 2019 and negative Rs 4,00,818 in 2018.
- Adjustments to arrive at operating cash flow include adding depreciation and amortization expenses and subtracting other income.
- Working capital changes significantly impacted operating cash flow. Notable changes include increases in trade and other receivables, other liabilities, and decreases in trade and other payables.
2. Investing Activities (B):
- The net cash flow from investing activities was positive Rs 31,13,917 in 2019 and negative Rs 13,56,955 in 2018.
- Major cash flows in investing activities include an increase in loans and advances, both non-current and current, and other financial assets. Notably, there were no purchases of property, plant, and equipment.
3. Financing Activities (C):
- No specific financing activities were reported for either 2019 or 2018, resulting in a net cash flow from financing activities of zero.
4. Overall Cash Position:
- The net increase/decrease in cash and cash equivalents for 2019 was positive Rs 17,06,102, while for 2018, it was negative Rs 17,57,773.
- The company had cash and cash equivalents of Rs 19,60,672 at the end of 2019, compared to Rs 2,54,569 at the end of 2018.
