| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Delta Impex Limited |
|
Particulars |
2020 |
2019 |
|
I ASSETS |
|
|
|
(1) Non - Current Assets |
|
|
|
Financial Assets |
|
|
|
(i) Investments |
258.35 |
731.55 |
|
Deffered Tax Assets |
-0.61 |
31.01 |
|
(2) Current Assets |
|
|
|
Financial Assets |
|
|
|
(iii) Cash and Cash Equivalents |
2,541.60 |
2,052.41 |
|
Current Tax Assets (Net) |
57.35 |
68.25 |
|
Total Assets |
2,856.68 |
2,883.21 |
|
II EQUITY AND LIABILITIES |
|
|
|
(1) Equity |
|
|
|
Equity Share capital Other Equity |
2,695.00 |
2,695.00 |
|
Other Equity |
110.82 |
101.82 |
|
(2) Liabilities |
|
|
|
(b) Current liabilities |
|
|
|
Financial Liabilities |
|
|
|
(i) Borrowings |
50.86 |
77.02 |
|
(iii) Other financial liabilities Other current liabilities |
- |
9.37 |
|
Total Equity and Liabilities |
2,856.68 |
2,883.21 |
|
Particulars |
2020 |
2019 |
|
I.INCOME |
|
|
|
Revenue From Operations Other Income |
-662.89 |
787.44 |
|
Total Income (I) |
662.89 |
787.44 |
|
II.EXPENSES |
|
|
|
Employee Benefits Expense |
360 |
360 |
|
Finance Costs |
|
165.02 |
|
Other Expenses |
-279.61 |
263.53 |
|
Total Expenses (II) |
639.61 |
788.55 |
|
III.Profit before exceptional items and tax (I-II) |
23.27 |
-1.1 |
|
V.Profit / (Loss) before tax (III-IV) |
23.27 |
-1.1 |
|
VI.Tax Expense: |
|
|
|
(1)Current Year Taxes |
14.27 |
11.71 |
|
(2)Previous Year Taxes |
|
-12.17 |
|
VII.Profit / (Loss) for the period from continuing operations (V-VI) |
9 |
-0.64 |
|
X.Profit/(loss) from Discontinued Operations (after tax) (VIII-IX) |
9 |
-0.64 |
|
XIII.Total Comprehensive Income for the period (XI + XII) |
-9 |
-0.64 |
|
XIV. Earnings per equity share (for continuing operation) : |
|
|
|
(1) Basic (In Rs.) |
0 |
0 |
|
(2) Diluted (In Rs.) |
0 |
0 |
|
(3) Nominal Value (In Rs.) |
5 |
5 |
|
Particulars |
2020 |
2019 |
|
A. Cash Flow from Operating Activities |
|
|
|
Profit Before Tax |
23.27 |
-1.1 |
|
Adjustments for : |
|
|
|
Interest Expenses |
- |
-165.02 |
|
Operating Profit before Working Capital Changes (1+2) |
23.27 |
163.92 |
|
Change in Working Capital: (Excluding Cash & Bank Balances) |
|
|
|
Current Tax Assets |
10.9 |
-32.23 |
|
Financial Liabilities |
|
|
|
Trade Payables |
-26.16 |
0.47 |
|
Other Current Liabilities |
-9.37 |
-9.32 |
|
Change in Working Capital |
-24.63 |
-41.07 |
|
Cash Generated From Operations (3+4) |
-1.36 |
122.84 |
|
Less : Taxes Paid for Current Year |
-14.27 |
-11.71 |
|
Less: Deferred Tax Expenses |
31.62 |
- |
|
Net Cash Flow from Operating Activities (5-6) |
15.99 |
111.14 |
|
B. Cash Flow from Investing Activities: |
|
|
|
Sale of financial instruments |
-473.2 |
-3,625.92 |
|
Net Cash Generated/(Used) in Investing Activities: |
473.2 |
3,625.92 |
|
C.Net Cash Flow From Financing Activities: |
- |
|
|
Repayments of Long-Term Borrowings (Including finance lease) |
- |
-1,774.48 |
|
Interest paid |
- |
-165.02 |
|
Net Cash Generated/(Used) from Financing Activities: |
|
-1,939.50 |
|
D.Net Change in Cash & cash equivalents (A+B+C) |
489.19 |
1,797.55 |
The cash flow statement for the years 2020 and 2019 provides insights into the company 's financial activities, with figures presented in lakhs.
A. Cash Flow from Operating Activities:
1. Profit Before Tax: In 2020, the company recorded a profit before tax of ₹23.27 lakhs, a significant improvement from the previous year 's loss of ₹1.1 lakhs.
2. Operating Profit: The operating profit before working capital changes stood at ₹23.27 lakhs in 2020, compared to ₹163.92 lakhs in 2019.
3. Change in Working Capital: There was a negative change in working capital of -₹24.63 lakhs in 2020, reflecting adjustments in current tax assets, trade payables, and other current liabilities.
4. Cash Generated From Operations: Despite a positive operating profit, the change in working capital resulted in a net cash outflow from operations of -₹1.36 lakhs in 2020, a substantial decrease from the positive cash flow of ₹122.84 lakhs in 2019.
5. Taxes Paid and Deferred Tax Expenses: Taxes paid for the current year amounted to -₹14.27 lakhs in 2020 and -₹11.71 lakhs in 2019, with deferred tax expenses of ₹31.62 lakhs in 2020.
B. Cash Flow from Investing Activities:
1. Sale of Financial Instruments: The company generated cash through the sale of financial instruments, recording a positive cash flow of ₹473.2 lakhs in 2020. In contrast, 2019 witnessed a substantial outflow of -₹3,625.92 lakhs.
C. Net Cash Flow From Financing Activities:
1. Repayments and Interest Paid: There is no specific data provided for cash flow from financing activities in 2020. However, in 2019, the company made repayments of long-term borrowings, including finance leases, amounting to -₹1,774.48 lakhs, and paid interest of -₹165.02 lakhs.
D. Net Change in Cash & Cash Equivalents:
1. Positive Change: The net change in cash and cash equivalents for 2020 is ₹489.19 lakhs, reflecting a healthier financial position compared to the previous year 's change of ₹1,797.55 lakhs.
2. Opening and Closing Balances: The fiscal year commenced with cash and cash equivalents of - (data not provided) and ended with ₹489.19 lakhs.
