Auckland International Annual Reports, Balance Sheet and Financials

Auckland International Limited Balance Sheet (Rs in Lakhs)

Auckland International Limited Profit & Loss Statement (Rs in Lakhs)

Auckland International Limited Consolidated Cash Flow Statement (Rs in Lakhs)

Here is a summary of the Cash Flow Statement for the years 2024 and 2023:

Cash Flow from Operating Activities

Net Profit before Tax:

2024: ₹567.17 million

2023: ₹391.55 million

The net profit before tax increased significantly, indicating improved profitability.

Adjustment towards Income Tax for Earlier Years:

2024: ₹2.02 million

2023: ₹3.56 million

Adjustments for earlier years ' income tax decreased slightly.

Adjustments for:

Depreciation and Amortization:

2024: ₹114.73 million

2023: ₹103.59 million

Depreciation and amortization expenses increased, reflecting higher capital expenditure or changes in asset depreciation rates.

Net (Profit)/Loss on Sale of Investment:

2024: ₹-23.72 million

2023: ₹-9.18 million

The profit on sale of investments increased significantly, indicating better returns on investment sales.

Loss/(Profit) on Fixed Assets Sold/Discarded (net):

2024: ₹-0.26 million

2023: ₹-0.08 million

Minimal loss on the sale or discard of fixed assets, showing efficient asset management.

Dividend Income:

2024: ₹-7.57 million

2023: ₹-6.57 million

Dividend income increased, indicating higher returns from equity investments.

Interest Expense:

2024: ₹119.29 million

2023: ₹58.47 million

Interest expense increased significantly, indicating higher borrowing costs.

Interest Income:

2024: ₹-108.2 million

2023: ₹-91.86 million

Interest income increased, indicating better returns from interest-bearing assets.

Operating Profit before Working Capital Changes:

2024: ₹663.46 million

2023: ₹449.48 million

Operating profit before working capital changes increased, showing strong core business performance.

Changes in Working Capital:

(Increase)/decrease in Trade Receivables (net of provision):

2024: ₹-435.26 million

2023: ₹127.39 million

Significant increase in trade receivables, indicating higher credit sales or slower collections.

(Increase)/decrease in Inventories:

2024: ₹392.18 million

2023: ₹-343.58 million

Inventories decreased, indicating efficient inventory management.

(Increase)/decrease in Loans, Other Financial Assets:

No changes recorded.

(Increase)/decrease in Non-Current Assets (Security Deposit Assets):

2024: ₹-0.34 million

No changes recorded in 2023.

(Increase)/decrease in Other Current Assets:

2024: ₹-110.69 million

2023: ₹-70.91 million

Other current assets increased, indicating higher outflows.

(Increase)/decrease in Trade Payables:

2024: ₹-130.94 million

2023: ₹-124.53 million

Trade payables increased, indicating higher credit purchases or slower payments to suppliers.

(Increase)/decrease in Other Financial Liabilities:

2024: ₹-18.58 million

2023: ₹-29.5 million

Other financial liabilities decreased, indicating lower obligations.

(Increase)/decrease in Other Bank Balances:

2024: ₹-22.18 million

2023: ₹-7.32 million

Other bank balances increased, indicating higher cash reserves.

Cash Generated from Operations:

2024: ₹337.65 million

2023: ₹1.03 million

Cash generated from operations increased significantly, indicating better cash flow from core activities.

Direct Taxes Paid (net of refunds and interest thereon):

2024: ₹-73.89 million

2023: ₹-57.42 million

Direct taxes paid increased, indicating higher tax obligations.

Net Cash from Operating Activities:

2024: ₹263.76 million

2023: ₹-56.39 million

Net cash from operating activities turned positive, showing improved operational cash flow.

Cash Flow from Investing Activities

Purchase of Fixed Assets:

2024: ₹-282.07 million

2023: ₹-199.17 million

Purchase of fixed assets increased, indicating higher capital expenditure.

Capital Work-in-Progress/Advances:

2024: ₹-39.19 million

2023: ₹-25.86 million

Capital work-in-progress and advances increased, reflecting ongoing projects.

Sale of Fixed Assets/Value of Discarded Assets:

2024: ₹0.77 million

2023: ₹0.7 million

Cash inflow from the sale of fixed assets increased slightly.

Acquisition of Shares/Units:

No acquisitions recorded.

Redemption of Units:

No redemptions recorded.

Purchase of Investments:

2024: ₹-1394.34 million

2023: ₹-1650.35 million

Purchase of investments decreased, indicating reduced investment activity.

Sale/Maturity of Investments:

2024: ₹1414.35 million

2023: ₹1368.17 million

Sale/maturity of investments increased, indicating higher disposal of investments.

Interest Received:

2024: ₹108.2 million

2023: ₹91.86 million

Interest received increased, indicating higher returns from interest-bearing assets.

Dividend Received:

2024: ₹7.57 million

2023: ₹6.57 million

Dividend income increased, indicating higher returns from equity investments.

Net Cash Used in Investing Activities:

2024: ₹-184.71 million

2023: ₹-408.08 million

Net cash used in investing activities decreased, indicating better cash management in investments.

Cash Flow from Financing Activities

Proceeds from Short-term Borrowing (net):

2024: ₹-29.38 million

2023: ₹267.4 million

Proceeds from short-term borrowing decreased significantly, indicating lower borrowing.

Interest Paid:

2024: ₹-119.29 million

2023: ₹-58.47 million

Interest paid increased, indicating higher borrowing costs.

Deferred Govt. Grant:

2024: ₹-4.5 million

2023: ₹-5.2 million

Deferred government grants decreased slightly.

Net Cash Used in Financing Activities:

2024: ₹-153.17 million

2023: ₹203.73 million

Net cash used in financing activities turned negative, indicating cash outflows.

Net Increase/Decrease in Cash & Cash Equivalents

Net Increase/(Decrease):

2024: ₹-74.12 million

2023: ₹-260.74 million

The net decrease in cash and cash equivalents decreased significantly, indicating better cash management.

Opening Cash & Cash Equivalents:

2024: ₹80.49 million

2023: ₹341.23 million

The opening balance of cash and cash equivalents decreased significantly, indicating a lower starting cash position.

Closing Cash & Cash Equivalents:

2024: ₹6.37 million

2023: ₹80.49 million

The closing balance of cash and cash equivalents decreased significantly, indicating an overall reduction in cash reserves.

Financial Ratios of Auckland International Limited

Here is a summary of the financial and operational metrics for Auckland International Limited for the year 2024 & 2023:

Current Ratio

2024: 3.14

2023: 2.77

Insight: The current ratio has increased from 2.77 to 3.14, indicating an improvement in the company 's liquidity position. This suggests that the company has a better ability to meet its short-term obligations with its current assets.

Debt-Equity Ratio

2024: 0.25

2023: 0.30

Insight: The debt-equity ratio has decreased from 0.30 to 0.25, indicating a reduction in the company 's leverage. This suggests that the company has reduced its reliance on debt financing relative to equity.

Debt Service Coverage Ratio

2024: 0.51

2023: 0.32

Insight: The debt service coverage ratio has improved from 0.32 to 0.51, indicating that the company is now better able to cover its debt obligations from its operating income. However, a ratio below 1 still indicates some difficulty in covering debt service from operating income.

Return on Equity (ROE)

2024: 0.07

2023: 0.05

Insight: The return on equity has increased from 0.05 to 0.07, indicating an improvement in the company 's ability to generate profit from its shareholders ' equity.

Inventory Turnover Ratio

2024: 6.45

2023: 7.24

Insight: The inventory turnover ratio has decreased from 7.24 to 6.45, suggesting a slight slowdown in the rate at which the company sells and replaces its inventory.

Trade Receivables Turnover Ratio

2024: 22.18

2023: 30.27

Insight: The trade receivables turnover ratio has decreased from 30.27 to 22.18, indicating that the company is taking longer to collect its receivables compared to the previous year.

Trade Payables Turnover Ratio

2024: 106.3

2023: 60.17

Insight: The trade payables turnover ratio has increased significantly from 60.17 to 106.3, suggesting that the company is paying off its suppliers at a faster rate than before.

Net Capital Turnover Ratio

2024: 5.98

2023: 7.33

Insight: The net capital turnover ratio has decreased from 7.33 to 5.98, indicating a reduction in the efficiency with which the company is using its capital to generate revenue.

Net Profit Ratio

2024: 0.02

2023: 0.01

Insight: The net profit ratio has increased from 0.01 to 0.02, suggesting a slight improvement in the company 's ability to convert revenue into profit.

Return on Capital Employed (ROCE)

2024: 0.09

2023: 0.06

Insight: The return on capital employed has increased from 0.06 to 0.09, indicating a better efficiency in generating returns from the capital employed in the business.

Return on Investment (ROI)

2024: 0.05

2023: 0.04

Insight: The return on investment has increased from 0.04 to 0.05, suggesting an improvement in the returns generated from the company 's investments.