| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Brisk Services Limited |
|
Particulars |
2022 |
2021 |
|
EQUITY AND LIABILITIES |
|
|
|
EQUITY |
|
|
|
(a) Equity Share Capital |
1954,61,122 |
1952,48,195 |
|
LIABILITIES |
|
|
|
Non-current Liabilities |
|
|
|
a) Financial Liabilities |
|
|
|
(ii) Trade Payables |
37,800 |
43,325 |
|
Current Liabilities |
|
|
|
(b) Other current liabilities |
3,96,044 |
5,56,802 |
|
(d) Current Tax Liabilities |
91,254 |
- |
|
TOTAL EQUITY AND LIABILITIES |
1959,86,220 |
1958,48,322 |
|
ASSETS |
|
|
|
Non-current assets |
|
|
|
(a) Property Plant & Equipment |
1,09,918 |
1,09,918 |
|
(h) Financial Assets:- |
|
|
|
(i) Investments |
1764,26,934 |
1764,26,934 |
|
(iii) Loans & Advances |
11,21,950 |
11,21,950 |
|
(i) Deferred tax assets (Net) |
12,06,193 |
12,06,193 |
|
Current Assets |
|
|
|
(b) Financial Assets:- |
|
|
|
Trade receivables |
1,83,970 |
1,83,970 |
|
Cash and cash equivalents |
3,76,163 |
2,34,783 |
|
Bank Balance Other than |
10,731 |
10,734 |
|
Loans |
113,32,025 |
122,41,343 |
|
Others |
52,21,336 |
43,12,497 |
|
TOTAL |
1959,86,220 |
1958,48,322 |
|
Particulars |
2022 |
2021 |
|
Other income |
10,10,510.00 |
14,07,056.00 |
|
Total Revenue |
10,10,510.00 |
14,07,056.00 |
|
EXPENSES : |
|
|
|
Employee Benefits Expenses |
4,44,900.00 |
5,42,200.00 |
|
Financial Expenses |
17 |
13,804.69 |
|
Depreciation and amortization |
3,000.00 |
6,180.00 |
|
Other expenses |
2,58,411.68 |
5,26,799.00 |
|
Total Expenses |
7,06,328.68 |
10,88,983.69 |
|
Profit before exceptional and extraordinary items and tax |
3,04,181.32 |
3,18,072.31 |
|
Profit before extraordinary |
3,04,181.32 |
3,18,072.31 |
|
Profit before Tax |
3,04,181.32 |
3,18,072.31 |
|
Tax expense: |
|
|
|
Current tax |
91,254.40 |
79,518.08 |
|
Profit(Loss)for the period from continuing operations |
2,12,926.92 |
2,38,554.23 |
|
Profit for the period |
2,12,926.92 |
2,38,554.23 |
|
Earnings per equity share (for continuing operation): |
|
|
|
(1) Basic |
0.29 |
0.32 |
|
(2) Diluted |
0.29 |
0.32 |
|
Earnings per equity share (for discontinued & continuing operation): |
|
|
|
(1) Basic |
0.29 |
0.32 |
|
(2) Diluted |
0.29 |
0.32 |
|
Particulars |
2022 |
2021 |
|
(A) Cash Flow From operating activities |
|
|
|
Net Profit Before Tax |
3,04,181.32 |
3,18,072.31 |
|
Adjustment for :- |
|
|
|
a) Depreciation & Amortization Exp. |
3,000.00 |
6,180.00 |
|
b) Interest Cost |
17 |
13,804.69 |
|
Operating Profit before working capital changes |
6,181.84 |
3,07,198.32 |
|
Adjustments for working capital changes :- |
|
|
|
(Increase)/Decrease in Trade Receivables |
- |
9,09,318.00 |
|
(Increase)/Decrease in Short Term Loans & Advances |
11,82,117.00 |
|
|
(Increase)/Decrease in Other Current Assets |
(9,08,839.00) |
(10,06,613.00) |
|
Increase/(Decrease) in Short Term Provision |
91,254.40 |
- |
|
Increase / (Decrease) in Other Current Liabilities |
(1,60,758.00) |
3,46,726.75 |
|
(Increase)/Decrease in Other long Term liabilities |
26,320.00 |
-5,525.00 |
|
Cash generated from operations |
2,32,648.72 |
9,86,587.15 |
|
Income Tax Paid |
-91,254.40 |
-79,518.08 |
|
Net Cash from operating activities |
1,41,394.32 |
9,07,069.07 |
|
Cash Flow From Investing Activities :- |
|
|
|
Increase/decrease in Investments |
|
(7,38,000.00) |
|
Net Cash from investing activities |
|
(7,38,000.00) |
|
Cash Flow from Financing Activities :- |
|
|
|
Interest Cost |
|
-13,804.69 |
|
Net Cash from financing activities |
-17 |
-13,804.69 |
|
Net (Decrease)/Increase in cash & cash equivalents |
1.41.377.32 |
1,55,264.38 |
|
Opening balance of cash & cash equivalents |
2,45,516.63 |
90,251.84 |
|
Closing balance of cash & cash equivalents |
3,86,893.95 |
2,45,516.22 |
Certainly, here is a summary of the Cash Flow Statement for the years 2022 and 2021:
Year 2022:
1. Net Profit Before Tax: Rs 3,04,181.32
This is the profit earned by the company before accounting for taxes.
2. Adjustments:
a) Depreciation & Amortization Exp.: Rs 3,000.00
Depreciation is a non-cash expense that represents the decrease in the value of assets over time. It is added back to the net profit as it doesn 't involve an actual outflow of cash.
b) Interest Cost: Rs 17
This represents the cost of borrowing. It is a part of the operating activities as it is necessary for running the business.
3. Operating Profit before working capital changes: Rs 6,181.84
This is the profit derived from the company 's normal core business operations before considering changes in working capital.
4. Adjustments for Working Capital Changes:
(Increase)/Decrease in Trade Receivables:
There was no significant change in trade receivables.
(Increase)/Decrease in Short Term Loans & Advances: Rs 11,82,117.00
This represents an increase in short-term loans and advances, indicating an inflow of cash.
(Increase)/Decrease in Other Current Assets: Rs (9,08,839.00)
This shows a decrease in other current assets, indicating an outflow of cash.
Increase/(Decrease) in Short Term Provision: Rs 91,254.40
There was an increase in short-term provisions, representing an outflow of cash.
Increase / (Decrease) in Other Current Liabilities: Rs (1,60,758.00)
This shows a decrease in other current liabilities, indicating an outflow of cash.
(Increase)/Decrease in Other long Term liabilities: Rs 26,320.00
There was an increase in other long-term liabilities, representing an outflow of cash.
5. Cash generated from operations: Rs 2,32,648.72
This is the net cash generated from the company 's core business operations.
6. Income Tax Paid: -Rs 91,254.40
This represents the cash outflow for income tax.
7. Net Cash from Operating Activities: Rs 1,41,394.32
This is the net cash generated from all operating activities.
Year 2021:
1. Net Profit Before Tax: Rs 3,18,072.31
This is the profit earned by the company before accounting for taxes.
2. Adjustments:
a) Depreciation & Amortization Exp.: Rs 6,180.00
Depreciation is a non-cash expense that represents the decrease in the value of assets over time. It is added back to the net profit as it doesn 't involve an actual outflow of cash.
b) Interest Cost: Rs 13,804.69
This represents the cost of borrowing. It is a part of the operating activities as it is necessary for running the business.
3. Operating Profit before working capital changes: Rs 3,07,198.32
This is the profit derived from the company 's normal core business operations before considering changes in working capital.
4. Adjustments for Working Capital Changes:
(Increase)/Decrease in Trade Receivables: Rs 9,09,318.00
There was a significant increase in trade receivables, representing an outflow of cash.
(Increase)/Decrease in Short Term Loans & Advances:
There was no significant change in short-term loans and advances.
(Increase)/Decrease in Other Current Assets: Rs (10,06,613.00)
This shows a decrease in other current assets, indicating an outflow of cash.
Increase/(Decrease) in Short Term Provision:
There was no short-term provision in the previous year.
Increase / (Decrease) in Other Current Liabilities: Rs 3,46,726.75
This shows an increase in other current liabilities, indicating an inflow of cash.
(Increase)/Decrease in Other long Term liabilities: -5,525.00
There was a decrease in other long-term liabilities, representing an inflow of cash.
5. Cash generated from operations: Rs 9,86,587.15
This is the net cash generated from the company 's core business operations.
6. Income Tax Paid: -Rs 79,518.08
This represents the cash outflow for income tax.
7. Net Cash from Operating Activities: Rs 9,07,069.07
This is the net cash generated from all operating activities.
