Atlas Copco Annual Reports, Balance Sheet and Financials

Atlas Copco India Private Limited Balance Sheet (In Rs. Millions)

Atlas Copco India Private Limited Profit & Loss Statement (In Rs. Millions)

Atlas Copco India Private Limited Consolidated Cash Flow Statement (In Rs. Millions)

Let 's break down the Cash Flow Statement for the years 2023 and 2022, activity-wise (Rs. In Millions):

1. Cash Flow from Operating Activities:

   - In 2023, the cash flow from operating activities increased to Rs. 4,217.04 compared to Rs. 3,709.17 in 2022. This increase indicates improved operational efficiency or higher profitability.

   - The operating profit before working capital changes rose from Rs. 7,189.86 in 2022 to Rs. 8,705.11 in 2023, reflecting better operational performance.

   - Adjustments for changes in working capital components like trade receivables, inventories, and other current assets resulted in a net decrease in cash flow from operating activities in 2023.

2. Cash Flow from Investing Activities:

   - In 2023, the cash flow from investing activities was Rs. 92.85, significantly lower than the previous year 's Rs. 5,000.21. This decrease suggests reduced investment in assets like property, plant, and equipment.

   - There were no purchases of investments in 2023, unlike 2022, where significant investments were made. However, proceeds from the sale of investments were recorded in both years.

3. Cash Flow from Financing Activities:

   - The cash flow from financing activities in 2023 was Rs. -4,727.64, indicating a substantial cash outflow. This outflow was primarily due to dividend payments and proceeds from share capital issuance.

   - Payment towards capital reduction, principal, and interest payments of lease liabilities, along with finance costs and charges, also contributed to the cash outflow in 2023.

4. Net Increase/(Decrease) in Cash and Cash Equivalents:

   - The company experienced a decrease in cash and cash equivalents of Rs. -417.75 in 2023, whereas there was a significant increase of Rs. 5,291.70 in 2022. This decrease could be attributed to the significant cash outflow from financing activities, despite an increase in cash flow from operating activities.

   - Unrealised exchange losses further impacted the net cash position, albeit to a lesser extent.

5. Closing Balance of Cash and Cash Equivalents:

   - Despite the decrease in cash and cash equivalents, the closing balance in 2023 was Rs. 5,196.05, indicating that the company still maintains a healthy cash position to support its operations and investment activities.

Financial Ratios of Atlas Copco India Private Limited:

Let’s break down and analyze each of these financial indicators for the year 2023:

1. EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) Margin: 13.01%

   - This indicates that the company 's EBITDA represents 13.01% of its total revenue. It 's a measure of operating profitability and efficiency.

2. Net-worth: 6.95%

   - Net worth typically refers to the total assets minus total liabilities of a company. In this context, it seems to represent 6.95% of some relevant financial base, perhaps total assets or equity.

3. Return on Equity (ROE): 35.02%

   - ROE measures how effectively the company is using its shareholders ' equity to generate profit. An ROE of 35.02% indicates that for every unit of equity, the company generated a return of 35.02%.

4. Total Assets: 8.92%

   - This could represent the rate of growth or change in total assets from a previous period. It could also represent the proportion of some financial metric to total assets.

5. Fixed Assets: -28.62%

   - A negative percentage in fixed assets might imply a decrease in fixed assets from the previous period or a write-down of fixed assets.

6. Current Assets: 7.60%

   - This could indicate the growth rate or change in current assets compared to the previous period.

7. Current Liabilities: 9.70%

   - Similarly, this percentage might represent the growth rate or change in current liabilities from the previous period.

8. Trade Receivables: 8.06%

   - This percentage likely represents the rate of change or growth in trade receivables compared to the previous period.

Dividend History of Atlas Copco India Private Limited: