Balanoor Plantations Annual Reports, Balance Sheet and Financials

Balanoor Plantations and Industries Limited Balance Sheet (Rs In Thousands)

 Balanoor Plantations and Industries Limited Profit & Loss Statement (Rs In Thousand)

 Balanoor Plantations and Industries Limited Consolidated Cash Flow Statement (Rs In Thousand)

Certainly, here is a summary of the Cash Flow Statement for the years 2022 and 2021:

2022:

1. Operating Activities:

Profit before extraordinary items and tax: -6,377 Rs

Adjustments for reconcile profit (loss):

Adjustments to profit (loss): 5,487 Rs

Adjustments for finance costs: 147 Rs

This represents adjustments made for finance costs, indicating the cash impact of financial expenses during the year.

Adjustments for depreciation and amortization expense: 5,340 Rs

This represents adjustments for non-cash expenses related to depreciation and amortization, indicating the impact on cash flows.

Adjustments for working capital:

Adjustments for decrease (increase) in inventories: -491 Rs

This represents the change in cash related to the company 's inventory levels during the year.

Adjustments for decrease (increase) in trade receivables: -669 Rs

This represents the change in cash related to the company 's trade receivables (amounts owed by customers) during the year.

Adjustments for decrease (increase) in other current assets: 1,311 Rs

This represents the change in cash related to other current assets during the year.

Adjustments for increase (decrease) in trade payables: 271 Rs

This represents the change in cash related to the company 's trade payables (amounts owed to suppliers) during the year.

Adjustments for increase (decrease) in other current liabilities: -952 Rs

This represents the change in cash related to other current liabilities during the year.

Adjustments for provisions: -62 Rs

This represents the change in cash related to provisions (amounts set aside for anticipated future expenses) during the year.

Total adjustments for working capital: -592 Rs

This represents the net change in cash related to working capital adjustments.

Total adjustments for reconcile profit (loss): 4,895 Rs

This represents the total adjustments made to reconcile profit or loss, considering both financial and working capital adjustments.

Net cash flows from (used in) operations: -1,482 Rs

This represents the net cash generated or used in the company 's core business operations after considering all adjustments.

Income taxes paid (refund): 376 Rs

This represents the amount of cash paid or refunded for income taxes during the year.

Net cash flows from (used in) operating activities before extraordinary items: -1,858 Rs

This is the net cash flow from operating activities before accounting for any extraordinary items.

Net cash flows from (used in) operating activities: -1,858 Rs

This is the final net cash flow from the company 's operating activities after considering all adjustments.

2. Investing Activities:

Purchase of tangible assets: 1,569 Rs

This represents the cash used to acquire tangible assets (e.g., property, equipment) during the year.

Other inflows (outflows) of cash: 0 Rs

There are no other significant cash inflows or outflows in the investing activities.

Net cash flows from (used in) investing activities before extraordinary items: -1,569 Rs

This is the net cash flow from investing activities before accounting for any extraordinary items.

Net cash flows from (used in) investing activities: -1,569 Rs

This is the final net cash flow from investing activities.

3. Financing Activities:

Repayments of borrowings: 0 Rs

There were no repayments of borrowings during the year.

Interest paid: -1,801 Rs

This represents the cash outflow for interest payments on borrowings.

Net cash flows from (used in) financing activities before extraordinary items: 1,801 Rs

This is the net cash flow from financing activities before accounting for any extraordinary items.

Net cash flows from (used in) financing activities: 1,801 Rs

This is the final net cash flow from financing activities.

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

Before effect of exchange rate changes: -1,626 Rs

This is the overall change in cash and cash equivalents before considering the impact of exchange rate changes.

After effect of exchange rate changes: -1,626 Rs

This is the final change in cash and cash equivalents, accounting for exchange rate fluctuations.

5. Cash and Cash Equivalents at the End of the Period:

Cash and cash equivalents: 35,306 Rs

This represents the amount of cash and cash equivalents held by the company at the end of the reporting period.

Bellow are the Financial Ratios

Here is a summary of the financial and operational metrics for Balanoor Plantations and Industries Limited for the years 2022 and 2021:

Financial Metrics:

1. Current Ratio:

2022: 4.162

2021: 4.379

Interpretation: The current ratio measures the company 's ability to cover its short-term liabilities with its short-term assets. A ratio above 1 indicates good short-term financial health. In this case, both years show a strong current ratio, with a slight decrease in 2022 compared to 2021.

2. Return on Equity (ROE) Ratio:

2022-0.062

2021: -0.064

Interpretation: The ROE ratio measures the company 's profitability relative to shareholders ' equity. Negative values indicate a loss. In both years, the company experienced negative ROE, implying that it did not generate positive returns for shareholders during these periods.

3. Inventory Turnover Ratio:

2022: 0.43

2021: 0.415

Interpretation: The inventory turnover ratio measures how efficiently the company manages its inventory. An increase in the ratio is generally positive, indicating improved inventory management. In this case, there is a slight increase in 2022 compared to 2021.

4. Trade Receivables Turnover Ratio:

2022: 56.644

2021: 52.988

Interpretation: This ratio measures how many times, on average, the company collects its receivables during a period. A higher ratio is generally favorable, indicating efficient receivables management. The company improved its efficiency in collecting receivables from customers in 2022 compared to 2021.

5. Trade Payables Turnover Ratio:

2022: 21.18

2021: 16.092

Interpretation: The trade payables turnover ratio indicates how many times, on average, the company pays its suppliers during a period. An increase in the ratio can suggest improved efficiency in managing payables. In this case, the ratio increased in 2022 compared to 2021.

6. Net Capital Turnover Ratio:

2022: 1.499

2021: 1.561

Interpretation: This ratio measures the efficiency with which the company utilizes its net capital to generate sales. A higher ratio is generally favorable. There is a slight decrease in the net capital turnover ratio in 2022 compared to 2021.

7. Net Profit Ratio:

2022: -0.051

2021: -0.054

Interpretation: The net profit ratio (profit margin) indicates the percentage of sales that represents net profit. Negative values indicate a net loss. Both years show negative net profit ratios, suggesting that the company experienced losses.

8. Return on Capital Employed (ROCE):

2022: -0.038

2021: -0.041

Interpretation: The ROCE ratio measures the company 's efficiency in utilizing capital to generate profits. Negative values indicate a return lower than the cost of capital. In both years, the company 's ROCE is negative, indicating a lower return than the cost of capital.