| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| VLCC Health Care Limited |
|
Particulars |
31 March 2021 |
31 March 2020 |
|
ASSETS |
|
|
|
Non-current assets |
|
|
|
Property, plant and equipment |
25,116.00 |
28,078.00 |
|
Capital work-in-progress |
482 |
295 |
|
Goodwill |
1933 |
1916 |
|
Other intangible assets |
257 |
366 |
|
Right-of-use-assets |
17472 |
21398 |
|
Loans |
874 |
706 |
|
Other financial assets |
338 |
720 |
|
Income tax assets (Net) |
324 |
472 |
|
Deferred tax assets (Net) |
5,264.00 |
4,917.00 |
|
Other non-current assets |
88.00 |
69.00 |
|
Current assets |
|
|
|
Inventories |
5,719.00 |
7,352.00 |
|
Trade receivables |
4,686.00 |
3,474.00 |
|
Loans |
980.00 |
1,218.00 |
|
Cash and cash equivalents |
3834 |
1214 |
|
Other financial assets |
82 |
149 |
|
Other current assets |
1785 |
2789 |
|
TOTAL ASSETS |
69,234.00 |
75,133.00 |
|
EQUITY AND LIABILITIES |
|
|
|
Equity share capital |
3,767.00 |
3,767.00 |
|
Other equity |
4,207.00 |
3,732.00 |
|
Non- controllable interests |
-367.00 |
-407.00 |
|
Non-current liabilities |
|
|
|
Contract liabilities |
860 |
1004 |
|
Borrowings |
5055 |
5324 |
|
Lease liabilities |
14578 |
16089 |
|
Other financial liabilities |
203 |
207 |
|
Provisions |
1,127.00 |
1255 |
|
Current liabilities |
|
|
|
Contract liabilities |
7614 |
6467 |
|
Borrowings |
5,096.00 |
6,259.00 |
|
Lease liabilities |
5,109.00 |
6,641.00 |
|
Total outstanding dues of micro and small enterprises |
241.00 |
253.00 |
|
Total outstanding dues of creditors other than micro and small enterprises |
16,106.00 |
19,379.00 |
|
Other financial liabilities |
3,784.00 |
3,769.00 |
|
Provisions |
892.00 |
487.00 |
|
Other current liabilities |
962.00 |
907.00 |
|
TOTAL EQUITY AND LIABILITIES |
69,234.00 |
75,133.00 |
|
PARTICULARS |
31 March 2021 |
31 March 2020 |
|
Revenue from operations |
53,292.00 |
76,957.00 |
|
Other income |
3119 |
413 |
|
Total income |
56,411.00 |
77,370.00 |
|
Cost of Material Consumed |
9,762.00 |
13,187.00 |
|
Purchase of stock in trade |
886 |
1,259.00 |
|
Changes in inventories of stock in trade |
861 |
-954.00 |
|
Employee benefits expense |
17,078.00 |
25,313.00 |
|
Other expenses |
12,925.00 |
23,909.00 |
|
Total expenses |
41,512.00 |
62,714.00 |
|
Earnings before interest, tax, depreciation and amortisation |
14,899.00 |
14,656.00 |
|
Finance Income |
113.00 |
133.00 |
|
Finance costs |
4,585.00 |
5,443.00 |
|
depreciation and amortisation expenses |
9,913.00 |
10,672.00 |
|
Profit/(Loss) before tax and exceptional items |
514.00 |
-1,326.00 |
|
Exceptional items |
- |
327.00 |
|
Profit/(Loss) before tax and after exceptional items |
514.00 |
-1,653.00 |
|
Current tax |
214 |
230 |
|
Adjustments of tax relating to earlier years |
22 |
- |
|
Deferred tax credit |
-346 |
-353 |
|
Profit/(Loss) for the year |
624.00 |
-1,531.00 |
|
Re-measurements losses on defined benefit plans |
-128 |
-23 |
|
Income tax credit |
1 |
- |
|
Exchanges differences on translation of foreign operations |
17 |
309 |
|
Other comprehensive income/(loss) for the year |
-110 |
286 |
|
Total comprehensive income/(loss) for the year |
514.00 |
-1,245.00 |
|
Basic and diluted earnings per equity share (in INR) |
-5.3 |
1.48 |
|
Profit/(Loss) for the year after tax |
|
|
|
Attributable to: |
|
|
|
Equity holders of parent |
612 |
-1540 |
|
Non controllable interest |
12 |
9 |
|
Other comprehensive income/(loss) for the year |
|
|
|
Attributable to: |
|
|
|
Equity holders of parent |
-138 |
318 |
|
Non controllable interest |
28 |
-32 |
|
Total comprehensive income/(loss) for the year |
|
|
|
Attributable to: |
|
|
|
Equity holders of parent |
502 |
-1254 |
|
Non controllable interest |
12 |
9 |
|
Earnings/ (loss) per share (INR) |
|
|
|
Basic |
1.63 |
-4.09 |
|
Diluted |
1.62 |
-4.09 |
|
Particulars |
31 March 2021 |
31 March 2020 |
|
Cash flows from operating activities |
|
|
|
Profit / (Loss) before tax and after exceptional items |
514.00 |
-1,654.00 |
|
Adjustments for: |
|
|
|
Depreciation and amortisation |
9,913.00 |
10,672.00 |
|
Impairment of Goodwill |
- |
79.00 |
|
Allowances for doubtful trade receivables |
1,183.00 |
1,139.00 |
|
Allowances for doubtful Advances |
77.00 |
31.00 |
|
Provision for doubtful trade receivables written back |
-26.00 |
- |
|
Liabilities written back |
-433.00 |
-3.00 |
|
Provision for inventories |
477.00 |
874.00 |
|
provision for decommissioning liabilities |
7.00 |
7.00 |
|
Loss on sale of property, plant and equipment |
13.00 |
36.00 |
|
Finance costs |
4,585.00 |
5,443.00 |
|
Lease concessions |
-2,221.00 |
- |
|
Gain on derecognition of lease liability |
-208.00 |
- |
|
Finance income |
-113.00 |
-133.00 |
|
Unrealised foreign exchange (gain) / loss |
-10.00 |
30.00 |
|
Operating profit before working capital changes |
13,758.00 |
16,521.00 |
|
Decrease in trade payables and other liabilities |
-2,472.00 |
-2,131.00 |
|
Increase/(decrease) in other liabilities |
1,110.00 |
-1,526.00 |
|
Increase/(decrease) provisions |
169.00 |
-227.00 |
|
(Increase)/decrease in trade receivables, loans and other financial assets |
-2,337.00 |
853.00 |
|
(Increase)/decrease in inventories |
1,101.00 |
-1,475.00 |
|
(Increase)/decrease in other assets |
906.00 |
-125.00 |
|
Cash generated by operations |
12,234.00 |
11,890.00 |
|
Direct taxes (paid)/Refund |
-88.00 |
-172 |
|
Net cash generated by operating activities |
12,147.00 |
11,718.00 |
|
Cash flows from investing activities |
|
|
|
Proceeds from sale of property, plant and equipment |
95.00 |
91.00 |
|
Purchase of PPE including capital advance |
-1,830.00 |
-2,718.00 |
|
Interest received |
36.00 |
127.00 |
|
(Investments)/ proceeds from bank deposits |
449.00 |
-600.00 |
|
Net cash used in investing activities |
-1,250.00 |
-3,100.00 |
|
Cash flows from financing activities |
|
|
|
Proceeds from borrowings |
1,770.00 |
4,084.00 |
|
Repayments of borrowings |
-2,081.00 |
-5,633.00 |
|
Decrease in cash credits (net) |
-963.00 |
-23.00 |
|
Payment of principal portion of lease liabilities |
-2,469.00 |
-4,682.00 |
|
Interest Paid |
-4,534.00 |
-5,377.00 |
|
Net cash generated from financing activities |
-8,277.00 |
-11,631.00 |
|
Net increase/(decrease) in cash and cash equivalents during the year |
2,620.00 |
-3,013.00 |
|
Cash and cash equivalents at the beginning of the year |
1,214.00 |
4,227.00 |
|
Cash and cash equivalents at the end of the year |
3,834.00 |
1,214.00 |
Here is a summary of the Cash Flow Statement for the years 2021 and 2020:
Operating Activities:
Profit/Loss Before Tax and After Exceptional Items: The company reported a profit of 514.00 in 2021, contrasting with a loss of -1,654.00 in 2020, indicating a significant improvement in profitability.
Adjustments: Various adjustments were made, including depreciation, impairment charges, provisions for doubtful receivables and advances, finance costs, lease concessions, and unrealized foreign exchange gains/losses.
Operating Profit Before Working Capital Changes: Despite adjustments, the operating profit before working capital changes decreased slightly from 16,521.00 in 2020 to 13,758.00 in 2021.
Changes in Working Capital: The company experienced changes in trade payables, other liabilities, provisions, trade receivables, loans, inventories, and other assets, which affected cash flows from operations.
Cash Generated by Operations: The cash generated by operations remained relatively stable, amounting to 12,234.00 in 2021 and 11,890.00 in 2020.
Investing Activities:
Proceeds from Sale of Property, Plant, and Equipment: The company received proceeds from the sale of assets, amounting to 95.00 in 2021 and 91.00 in 2020.
Purchase of Property, Plant, and Equipment (PPE): Investments in PPE decreased from -2,718.00 in 2020 to -1,830.00 in 2021.
Interest Received and Investments: Interest received and investments in bank deposits fluctuated, impacting cash flows from investing activities.
Net Cash Used in Investing Activities: The net cash used in investing activities decreased from -3,100.00 in 2020 to -1,250.00 in 2021, primarily due to reduced investments in PPE.
Financing Activities:
Proceeds and Repayments of Borrowings: The company received proceeds from borrowings, but also made repayments, resulting in a decrease in borrowing activities from 4,084.00 in 2020 to 1,770.00 in 2021.
Decrease in Cash Credits: There was a decrease in cash credits, impacting financing activities negatively.
Payment of Lease Liabilities and Interest Paid: Payments of principal lease liabilities and interest expenses decreased from -5,377.00 in 2020 to -4,534.00 in 2021.
Net Cash Generated from Financing Activities: The net cash generated from financing activities decreased from -11,631.00 in 2020 to -8,277.00 in 2021.
Overall Cash Position:
Net Increase/Decrease in Cash: Despite a loss in cash and cash equivalents in 2020, the company experienced a significant increase in 2021, with a net increase of 2,620.00.
Cash and Cash Equivalents: The company ended 2021 with cash and cash equivalents of 3,834.00, compared to 1,214.00 in 2020, indicating improved liquidity and financial health.
