| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Abhinandan Enterprises Limited |
|
Particulars |
31-03-2024 |
31-03-2023 |
|
Non-current assets |
|
|
|
Investments |
17,739.58 |
16,703.32 |
|
Loans |
60,150.00 |
62,500.00 |
|
Current assets |
|
|
|
Inventories |
48.99 |
41.53 |
|
Cash and cash equivalents |
10,559.09 |
10,521.47 |
|
Current Tax Assets |
450.60 |
- |
|
Other Current Assets |
36,905.90 |
35,925.93 |
|
Total Assets |
1,25,854.16 |
1,25,692.25 |
|
Equity |
|
|
|
Equity
Share capital |
1,15,500.00 |
1,15,500.00 |
|
Other Equity |
(775.00) |
(976.83) |
|
Current liabilities |
|
|
|
Trade Payables |
92.79 |
145.74 |
|
Other current liabilities |
11,036.37 |
10,905.30 |
|
Provisions |
- |
118.04 |
|
Total Equity and Liabilities |
1,25,854.16 |
1,25,692.25 |
|
Particulars |
31-03-2024 |
31-03-2023 |
|
Income |
|
|
|
Revenue from Operation |
|
3,237.29 |
|
Other Income |
4,506.00 |
4,843.75 |
|
Total Revenue |
4,506.00 |
8,081.04 |
|
Expenses |
|
|
|
Changes in inventories of stock in
trade |
(7.46) |
(10.54) |
|
Payment to Employees |
2,400.00 |
2,200.00 |
|
Other Expenses |
3,026.33 |
2,863.59 |
|
Total Expenses |
5,418.87 |
5,053.05 |
|
Profit before Tax |
(912.87) |
3,027.99 |
|
Current Tax |
- |
759.45 |
|
Current Tax
Expenses relating to prior years |
(78.44) |
- |
|
Profit / (Loss) for the period |
(834.43) |
2,268.54 |
|
Other Comprehensive Income/(Loss) |
|
|
|
Items that will not be reclassified to
profit & loss |
1,036.26 |
1,721.58 |
|
Total Comprehensive Income / (loss)
for the year |
201.84 |
3990.12 |
|
Earnings per Equity Share |
|
|
|
Basic |
(0.07) |
0.20 |
|
Diluted |
(0.07) |
0.20 |
|
Particulars |
31-03-2024 |
31-03-2023 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit
before Tax |
(912.87) |
3,027.99 |
|
Operating Profit before Working
Capital Charges |
(912.87) |
3,027.99 |
|
Changes in Working Capital : |
|
|
|
(Increase)/ Decrease in Trade
Payables |
(52.95) |
(1,003.55) |
|
Increase/ (Decrease) in Other Current
Liabilities |
772.48 |
207.71 |
|
Increase/ (Decrease) in inventories |
(7.46) |
(10.54) |
|
Increase/ (Decrease) in Other Non-Current
Assets |
- |
20.00 |
|
Increase/ (Decrease) in Other Current
Assets |
(1,621.38) |
(6,749.92) |
|
Cash Generated from Operations |
(1,822.18) |
(4,508.31) |
|
Income tax
paid |
(490.20) |
244.79 |
|
Net Cash Flow (Used in)/ Generated
from Operating Activates |
(2,312.38) |
(4,263.52) |
|
Cash Flow from financing Activities |
|
|
|
Loans given |
2,350.00 |
4,300.00 |
|
Net Cash Flow (Used in)/ Generated from
financing Activities |
2,350.00 |
4,300.00 |
|
Net Increase /(Decrease) In Cash
and Cash Equivalents |
37.62 |
36.49 |
|
Cash & Cash Equivalents at the
Beginning of the Year |
10,521.47 |
10,484.98 |
|
Cash & Cash Equivalents at the
End of the Year |
10,559.09 |
10,521.47 |
Here is a summary of the Cash Flow Statement for the years 2024 and 2023:
Cash flow from Operating Activities
In the financial year
ending 31st March 2024, the company faced a cash
outflow of ₹2,312.38 hundreds, showing weaker performance
compared to the outflow of ₹4,263.52 hundreds in the previous year. The company
reported a net loss before tax of ₹912.87 hundreds, and major outflows were due
to increased current assets (₹1,621.38 hundreds), which reduced available
operating cash.
Cash Flow
from Financing Activities
The company had a positive inflow of ₹2,350.00
hundreds from
financing activities in year 2024, primarily due to loans given or repayments
received. This inflow helped offset the operating losses. A similar trend was
observed in year 2023, with an inflow of ₹4,300.00 hundreds.
Cash and
Cash Equivalents
Despite losses from operations, the net increase in cash
was ₹37.62 hundreds in year 2024. The
total cash and cash equivalents rose slightly from ₹10,521.47 hundreds to ₹10,559.09 hundreds by year-end.
|
2024 |
2023 |
|
|
Current Ratio |
4.31 |
4.16 |
|
Debt Equity Ratio |
0.52 |
0.55 |
|
Return on Equity Ratio |
0.00 |
0.04 |
|
Trade Payable
Turnover Ratio |
25.37 |
5.80 |
|
Net Capital
Turnover Ratio |
- |
9.17 |
|
Net Profit Ratio
(in %) |
- |
0.94 |
|
Return on Capital Employed
(in %) |
-0.80% |
2.64% |
Current Ratio
The current ratio improved slightly from 4.16 in 2023 to
4.31 in 2024. This means the company has over ₹4 in current assets for every ₹1
of current liabilities. A ratio above 1 shows strong short-term financial
health, and the increase suggests better liquidity and ability to pay off
short-term dues.
Debt Equity Ratio
The debt-equity ratio has reduced from 0.55 in 2023 to
0.52 in 2024. This indicates that the company is relying slightly less on
borrowed funds compared to its own capital. A lower ratio is generally seen as
a positive sign of financial stability and lower risk.
Return on Equity Ratio
The return on equity dropped from 0.04 in 2023 to 0.00 in 2024. This means the company didn’t generate any return for shareholders in 2024, which could be due to a fall in net profits or losses during the year. It shows a weak performance in terms of profit generation from owners’ capital.
Trade Payable Turnover Ratio
This ratio rose sharply from 5.80 in 2023 to 25.37 in
2024. A higher turnover means the company is paying its suppliers faster. This
improvement could suggest stronger cash flow or better supplier management.
Net Capital Turnover Ratio
There
is no value provided for 2024, but in 2023 the ratio was 9.17. This shows that
in 2023, the company generated ₹9.17 in revenue for every ₹1 of capital used.
Without the 2024 value, we can 't compare, but it was a good efficiency level
last year
Net Profit Ratio (in %)
The
net profit ratio for 2024 is not given, but it was 0.94% in 2023. This means
the company earned less than ₹1 in profit for every ₹100 of revenue in 2023.
Since the 2024 value is missing, we can’t assess improvement or decline.
Return on Capital Employed (in %)
The
ROCE dropped from a positive 2.64% in 2023 to a negative -0.80% in 2024. This
shows the company failed to earn profit from its total capital in 2024 and
actually made a loss on the capital employed. It reflects poor overall business
performance during the year.
