Capital Finvest Limited Annual Report and Financials

Capital Finvest Limited Balance Sheet (Rs In Lakhs)

 Capital Finvest Limited Profit & Loss Statement (Rs In Lakhs)

 Capital Finvest Limited Consolidated Cash Flow Statement (Rs In Lakhs)

 Certainly, here is a summary of the Cash Flow Statement for the years 2023 and 2022:

Cash Flow from Operating Activities:

1. Profit / (Loss) before tax:

In 2023, the company reported a profit before tax of 36.06. This indicates that the company had positive earnings before accounting for income tax.

In 2022, the profit before tax was higher at 49.31, suggesting a higher level of profitability in the previous year.

2. Adjustments:

Depreciation:

In 2023, the company reported depreciation expenses of 0.62, which represents the allocation of the cost of assets over their useful life.

In 2022, depreciation expenses were higher at 2.06.

Net (gain)/loss arising on investments mandatorily measured at Fair value through profit and loss:

In 2023, there was a net gain of -16.79, implying that the company made a profit on investments measured at fair value through profit and loss.

In 2022, there was no specific gain or loss mentioned in this category.

Provision made:

In 2023, a provision of 0.05 was made, indicating that the company set aside a certain amount for anticipated expenses or losses.

In 2022, a provision of -0.05 was reversed, which means the company reduced a previously made provision.

3. Movement in working capital:

(Increase)/Decrease in Inventories:

In 2023, there was a decrease in inventories of -15.73, suggesting that the company reduced its stock levels.

In 2022, there was a significant decrease in inventories of -86.21, indicating a more substantial reduction in stock.

(Increase)/Decrease in loans:

In 2023, there was an increase in loans of 5.11, suggesting that the company borrowed more.

In 2022, there was a smaller increase in loans of 0.43.

(Increase)/Decrease in other assets:

In 2023, there was a decrease in other assets of -9.65, which might indicate the company sold or reduced certain non-current assets.

In 2022, there was an increase in other assets of 4.56, indicating an increase in such assets.

4. Cash generated from/(used in) operations:

In 2023, there was a cash outflow of -2.43, indicating that the company used cash in its day-to-day operating activities. This suggests that operating cash flows did not fully cover expenses.

In 2022, there was a more substantial cash outflow of -40.02, indicating a more significant deficit in operating cash flows.

5. Taxes / Deferred Tax (short / excess):

In 2023, taxes or deferred taxes amounted to -2.1, indicating a tax expense.

In 2022, taxes or deferred taxes were -10.12, indicating a larger tax expense in the previous year.

Cash Flow from Investing Activities:

6. (Increase) / Decrease in investments:

In 2023, there was an increase in investments of 38.84, suggesting that the company invested in financial assets.

In 2022, no such increase or decrease in investments is specified.

7. Payment for acquisition of Property, plant and equipment, including capital advances:

In 2023, there was a payment of -0.18 for property, plant, and equipment, indicating capital expenditures.

In 2022, no such payment is mentioned.

Net increase/(decrease) in cash and cash equivalents:

8. In 2023, there was a net decrease of -2.61 in cash and cash equivalents, indicating that the company used more cash than it generated during the year.

9. In 2022, there was a net decrease of -1.18 in cash and cash equivalents, implying a decrease in cash holdings.

Cash and cash equivalents at the beginning and end of the year:

10. In 2023, the company began the year with 5.5 in cash and ended with 2.89, showing a decrease in cash and cash equivalents over the year.

11. In 2022, the company started the year with 6.68 in cash and ended with 5.5, also indicating a decrease in cash holdings over the year.

These details provide a comprehensive understanding of the company 's cash flow activities, profitability, and changes in its financial position over the two specified years. The company experienced a significant increase in investments in 2023 and made provisions and incurred tax expenses. It 's crucial to assess the company 's overall financial health and consider additional financial information for a complete analysis.

Below are the Financial Ratios

Here is a summary of the financial and operational metrics for Capital Finvest Limited for the years 2023 and 2022:

Return on Equity (ROE) Ratio:

1. 2023: The ROE ratio for 2023 is 0.16, which represents a return of 16% on the shareholders ' equity. This indicates that the company generated a profit of 16% for every rupee of equity invested by shareholders.

2. 2022: In 2022, the ROE ratio was slightly higher at 0.2, indicating a return of 20% on equity for that year. This suggests that the company was more profitable in 2022 compared to 2023 in terms of shareholder returns.

Return on Capital Employed (ROCE):

3. 2023: The ROCE for 2023 is 0.07, representing a return of 7% on the capital employed in the business. This metric considers both debt and equity in determining the return on investment.

4. 2022: In 2022, the ROCE was slightly higher at 0.1, indicating a return of 10% on capital employed. This suggests that the company 's capital was more efficiently utilized in generating profits in 2022 compared to 2023.