Austral Coke & Projects Annual Reports, Balance Sheet and Financials

Austral Coke & Projects Limited Balance Sheet (In Rs)

Austral Coke & Projects Limited Profit & Loss Statement (In Rs)

Austral Coke & Projects Limited Consolidated Cash Flow Statement (In Rs)

Here is a summary of the Cash Flow Statement for the years 2019 and 2018:

Cash Flow from Operating Activities:

1. Net Profit/Loss Before Extraordinary Items: This represents the company 's earnings or losses from its core business activities before considering any extraordinary items or tax expenses. In 2019, the company reported a significant loss of -8,37,13,556 rupees, whereas in 2018, it also reported a loss, but of a lesser magnitude, at -6,37,19,813 rupees.

2. Depreciation: Depreciation represents the decrease in value of tangible assets over time. In 2019, depreciation amounted to 4,18,47,062 rupees, whereas in 2018, it was higher at 6,36,75,687 rupees.

3. Finance Cost Debited to Profit and Loss Account: This refers to the interest expenses incurred by the company. In 2018, a negligible amount of 9,949 rupees was recorded as finance cost.

4. Non-Operating Items: These are items not directly related to the company 's core business operations. In 2019, there were non-operating items generating a small income of 6,976 rupees, while in 2018, there was a slight loss of -4,855 rupees.

5. Adjustments for Working Capital Changes: Changes in working capital, including receivables, inventories, and current liabilities, affect cash flow. In 2019, there was an increase in trade receivables and other current assets but a decrease in current liabilities and provisions. Conversely, in 2018, there were fluctuations in trade receivables, inventories, and other current assets, along with an increase in current liabilities and provisions.

6. Cash Generated from Other Operations: This represents cash generated from ancillary business activities. In 2019, the company generated 23,18,619 rupees from such activities, while in 2018, it incurred a loss of -6,88,872 rupees.

7. Extraordinary Items: These are significant events or transactions outside the ordinary course of business. In 2019, extraordinary items contributed 23,15,151 rupees to the cash flow, while in 2018, there were no such items recorded.

8. Net Cash from Operating Activities: This is the final figure representing the net cash flow generated or used in the company 's core business operations. In 2019, there was a minor positive cash flow of 3,468 rupees, while in 2018, there was a significant negative cash flow of -6,88,872 rupees.

Cash Flow from Investing Activities:

1. Interest & Dividend Received & Other Income: This represents income generated from investments. In 2019, there was a minor loss of -6,976 rupees, while in 2018, there was a small income of 4,855 rupees.

2. Sale of Investment: In 2018, the company generated 6,43,000 rupees from the sale of investments.

3. Net Cash Used in Investing Activities: This represents the overall cash flow used for investment purposes. In 2019, there was a net cash outflow of -6,976 rupees, while in 2018, there was a net cash inflow of 6,47,855 rupees.

Cash Flow from Financing Activities:

1. Finance Cost: This represents interest expenses related to financing activities. In both 2019 and 2018, there were no significant finance costs recorded.

2. Net Cash Used in Financing Activities: This represents the overall cash flow used for financing purposes. In both 2019 and 2018, there were no significant financing activities recorded.

Overall:

- Net Increase in Cash and Cash Equivalents: This is the overall change in cash and cash equivalents during the period. In 2019, there was a minor decrease of -3,508 rupees, while in 2018, there was a larger decrease of -50,966 rupees.

- Cash & Cash Equivalents (Opening and Closing Balance): These figures represent the opening and closing balances of cash and cash equivalents. In 2019, the opening balance was 56,89,510 rupees, and the closing balance was 56,86,001 rupees. In 2018, the opening balance was 57,40,476 rupees, and the closing balance was 56,89,510 rupees.

Financial Ratios (NA)

Dividend History (NA)