Aditri Industries Annual Report

Aditri Industries Limited (Aditri Industries) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
Aditri Industries Limited

Aditri Industries Limited Balance Sheet (Rs)

Particulars	2020	2019
Assets
Non ‐ Current Assets
Property, Plant and equipment	5,887	10,718
Other Financial assets	261,774	261,774
Total Non Current assets	267,661	272,492
Current Assets
Financial assets
Cash and cash equivalents	131,945	208,215
Bank Balances other than (i) above	269,676	250,403
Loans	16,300	2,500
Income Tax Assets	153,313	253,531
Total Current Assets	571,233	714,649
Total ‐ Assets	838,894	987,141
Equity and Liabilities
Share Capital	12,46,95,600	12,46,95,600
Other Equity	-140,458,329	-136,162,518
	-15,762,729	-11,466,918
Non Current Liabilities
Financial Liabilities
Borrowings	11,668,995	11,668,995
Other financial liabilities	29,500	23,800
	11,698,495	11,692,795
Current Liabilities
Financial Liabilities
Borrowings	4,821,379	731,764
Other financial liabilities	81,750	29,500
	4,903,129	761,264
Total equity and liabilities	838,894	987,141

Aditri Industries Limited Profit & Loss Statement (Rs)

Particulars	2020	2019
INCOME
Revenue from Operation	-	16,981,819
Other income	19,273	25,513
Total Income (I)	19,273	17,007,332
EXPENSES
Purchase of traded goods	-	16,641,127
Change in Inventories of Finished goods	-	213,426
Employee Benefit Expenses	-	230,000
Finance Costs	22,372	28,002
Depreciation and amortization Expenses	4,831	20,041
Other Expenses	4,287,882	2,612,388
Total Expenses (II)	4,315,085	19,744,984
Loss before tax (I ‐ II)	-4,295,812	-2,737,652
Total Tax Expenses	-4,295,812	-2,737,652
Loss for the year	-4,295,812	-2,737,652
Profit / Loss for the year attributable to Shareholders of the Company	-4,295,812	-2,737,652
Earning Per Shares ‐ Basic and diluted	-0.34	-0.22

Aditri Industries Limited Consolidated Cash Flow Statement (Rs)

Particulars	2020	2019
A. CASH FLOW FROM OPERATING ACTIVITIES
Net Loss for the Year	-4,295,812	-2,737,652
Adjusted for Non‐Operational Items:
Depreciation	4,831	20,041
Interest Income	-19,273	-18,063
Provision of Def. assets written off	-	537,769
Liability no longer required written off	-	-7,450
Operating Profit before Working Capital Changes	-4,310,254	-2,205,355
Adjusted for Working Capital Changes:
Current assets		2,16,019
Trade Payables & Other liabilities		(93,15,759)
Cash Generated from Operations		(1,13,05,095)
NET CASH FLOW FROM/(USED IN) OPERATING ACTIVITIES		(1,13,05,095)
B. CASH FLOW FROM INVESTING ACTIVITIES
Purchases / sale of Investments		(2,50,000)
Interest Income		18,063
NET CASH FLOW FROM/(USED IN) INVESTING ACTIVITIES		(2,31,937)
C. CASH FLOW FROM FINANCING ACTIVITIES
Long Term Borrowings		1,03,75,931
Short Term Borrowings		‐
NET CASH FLOW FROM/(USED IN) FINANCING ACTIVITIES		1,03,75,931
INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS		(11,61,101)
Opening Balance of Cash and Cash equivalents		13,69,316
Closing Balance of Cash and Cash equivalents		2,08,215

Certainly, here is a summary of the Cash Flow Statement for the years 2020 and 2019:

A. Cash Flow from Operating Activities:

1. Net Loss for the Year:

2020: The company incurred a net loss of -4,295,812 Rs during the year.

2019: The net loss amounted to -2,737,652 Rs in the preceding year.

2. Adjusted for Non-Operational Items:

Depreciation:

2020: Depreciation expenses amounted to 4,831 Rs.

2019: Depreciation expenses were 20,041 Rs.

Interest Income:

2020: Interest income of -19,273 Rs (negative indicating a reduction in income).

2019: Interest income was -18,063 Rs (negative indicating a reduction in income).

Provision of Def. assets written off:

2019: A provision for deferred assets written off amounted to 537,769 Rs.

Liability no longer required written off:

No specific amount is provided for 2020, and -7,450 Rs for 2019.

3. Operating Profit before Working Capital Changes:

2020: The operating profit before considering working capital changes was -4,310,254 Rs.

2019: The corresponding figure for 2019 was -2,205,355 Rs.

4. Adjusted for Working Capital Changes:

Changes in current assets amounted to 2,16,019 Rs.

Changes in trade payables and other liabilities resulted in a decrease of -93,15,759 Rs.

5. Cash Generated from Operations:

2020: The operations generated a net cash outflow of -1,13,05,095 Rs.

B. Cash Flow from Investing Activities:

1. Purchases / Sale of Investments:

No specific amounts are provided for 2020, and the net amount for 2019 is -2,50,000 Rs.

2. Interest Income:

2019: Interest income generated was 18,063 Rs.

3. Net Cash Flow from/(Used in) Investing Activities:

The net cash flow from investing activities for 2020 is not explicitly stated, but for 2019, it is -2,31,937 Rs.

C. Cash Flow from Financing Activities:

1. Long Term Borrowings:

2020: Long-term borrowings resulted in an inflow of 1,03,75,931 Rs.

2019: There is no information regarding long-term borrowings in the provided details.

2. Short Term Borrowings:

2020: No information is provided.

3. Net Cash Flow from/(Used in) Financing Activities:

The net cash flow from financing activities for 2020 is not explicitly stated, but for 2019, it is 1,03,75,931 Rs.

Bellow are the Financial Ratios

Particulars	2020	2019
Interest Coverage Ratio	-0.01	-0.01
Current Ratio	0.53	0.12
Debt Equity Ratio	-1.35	-0.98
Operating Profit Margin %	-0.45	-627.66
Net Profit Margin %	0	-619.98
Return on Net Worth %	-29.03	-45.55

Here is a summary of the financial and operational metrics for Aditri Industries Limited for the years 2020 and 2019:

1. Interest Coverage Ratio:

2020: -0.01

2019: -0.01

Interpretation: The interest coverage ratio represents a company 's ability to cover its interest expenses with its operating income. A negative value indicates that the company 's operating income is not sufficient to cover its interest expenses.

2. Current Ratio:

2020: 0.53

2019: 0.12

Interpretation: The current ratio measures a company 's ability to cover its short-term liabilities with its short-term assets. A ratio below 1 suggests potential liquidity issues. Aditri Industries Limited 's current ratio has increased from 2019 to 2020 but remains below 1, indicating a potential liquidity challenge.

3. Debt Equity Ratio:

2020: -1.35

2019: -0.98

Interpretation: The debt equity ratio reflects the proportion of debt used to finance a company 's assets relative to shareholders ' equity. Negative values may indicate that the company has more equity than debt. Aditri Industries Limited 's debt equity ratio has increased, suggesting a higher reliance on equity compared to debt.

4. Operating Profit Margin %:

2020: -0.45%

2019: -627.66%

Interpretation: Operating profit margin represents the percentage of revenue that translates into operating profit. A negative margin indicates an operating loss. While the margin has improved from 2019, it remains negative in 2020, suggesting challenges in generating profits from operations.

5. Net Profit Margin %:

2020: 0%

2019: -619.98%

Interpretation: Net profit margin is the percentage of revenue that translates into net profit. The improvement from a highly negative margin in 2019 to 0% in 2020 is positive, indicating a reduction in losses, but the company is yet to achieve a positive net profit.

6. Return on Net Worth %:

2020: -29.03%

2019: -45.55%

Interpretation: Return on net worth measures the profitability of shareholder equity. A negative value indicates a loss relative to the net worth. While there 's an improvement from 2019, the company is still experiencing a negative return on net worth.