DTL India Holdings Limited Annual Report and Financials

DTL India Holdings Limited Balance Sheet (Rs)

 DTL India Holdings Limited Profit & Loss Statement (Rs)

 DTL India Holdings Limited Consolidated Cash Flow Statement (Rs)

Certainly, here is a summary of the Cash Flow Statement for the years 2021 and 2020:

Cash Flow from Operating Activities (Rs):

1. Net Profit Before Tax and Extraordinary Items:

In 2021, there was a substantial negative net profit before tax and extraordinary items, amounting to -17,678,444.03, compared to a positive figure of 3,790,353.44 in 2020.

2. Adjustments for Non-Cash/Non-Trade Items:

Significant adjustments were made for non-cash/non-trade items, including Depreciation & Amortization Expenses of 1,154,006.77 and Finance Cost of 291,587.99 in 2021, showing an increase from the respective values of 540,255.26 and 2,006 in 2020. An Interest Received of -198,296 was also accounted for in 2021.

3. Operating Profits Before Working Capital Changes:

The operating profits before working capital changes stood at -16,431,145.27 in 2021, contrasting with 4,332,614.7 in 2020.

4. Working Capital Changes:

Various components of working capital witnessed fluctuations. Notably, there were substantial decreases in trade receivables (-10,746,474.26), trade payables (-2,511,939.26), and inventories (-6,502,121) in 2021. Conversely, other current liabilities increased by 2,792,325.47, and there were decreases in short-term loans & advances (-11,954.5) and other current assets (-3,283,672.15).

5. Cash Generated from Operations:

The cash generated from operations was -36,694,980.97 in 2021, reflecting a significant negative cash flow, while it was 4,249,855.02 in 2020.

6. Net Cash Flow from Operating Activities:

The net cash flow from operating activities mirrored the negative trend, being -36,694,980.97 in 2021 and 4,249,855.02 in 2020.

Cash Flow from Investing Activities (Rs):

1. Purchase of Tangible Assets and Non-Current Investments:

The company invested in tangible assets and non-current investments, with a significant purchase of tangible assets amounting to -1,942,570.19 in 2021 and -12,195,749 in 2020. Non-current investments amounted to -11,948,138 in 2021.

2. Interest Received and Other Cash Flows:

Interest received contributed positively to cash flow in 2021, with a value of 198,296. Other significant cash flows included 52,155,629.57 in 2021 and 8,999,207.98 in 2020.

3. Net Cash Used in Investing Activities:

The net cash used in investing activities was 38,463,217.38 in 2021, representing a substantial positive cash flow, whereas it was -3,196,541.02 in 2020.

Cash Flow from Financing Activities (Rs):

1. Finance Cost and Other Cash Flows:

Finance costs amounted to -291,587.99 in 2021, and other significant cash flows included -1,253,220.47 in 2021 and -954,032 in 2020.

2. Net Cash Used in Financing Activities:

The net cash used in financing activities totaled -1,544,808.46 in 2021 and -956,038 in 2020.

Net Increase/(Decrease) in Cash & Cash Equivalents:

1. Beginning and Ending Cash & Cash Equivalents:

The net increase/(decrease) in cash & cash equivalents was 223,427.95 in 2021 and 97,276 in 2020. Cash & cash equivalents at the beginning of the period were 448,031.29 in 2021 and 350,755.29 in 2020, and at the end of the period, they amounted to 671,459.24 in 2021 and 448,031.29 in 2020.

In summary, the detailed analysis of the Cash Flow Statement provides insights into the company 's operational performance, investment activities, and financing strategies for the years 2021 and 2020. The negative cash flow from operating activities in 2021 indicates challenges, while the positive cash flow from investing activities contributed to overall positive cash flow.

Bellow are the Financial Ratios

Here is a summary of the financial and operational metrics for DTL India Holdings Limited for the years 2014:

1. EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization):

EBITDA margin for the year 2014 was 3.07%, indicating that the company earned 3.07% of its total revenue before accounting for interest, taxes, and other non-cash expenses.

2. Networth:

The net worth of the company stood at 8.46%, reflecting the percentage of total assets financed by shareholders ' equity.

3. Debt/Equity Ratio:

The Debt/Equity Ratio was 0, suggesting that the company did not have any long-term debt in its capital structure during the specified year.

4. Return on Equity (ROE):

The Return on Equity was 8.50%, indicating the percentage of profit generated concerning shareholders ' equity. It 's a measure of the company 's profitability in relation to shareholders ' investments.

5. Total Assets:

The total assets increased by 4.64% during the year, signifying growth or changes in the composition of the company 's asset base.

6. Fixed Assets:

There was a decrease in fixed assets by -7.81%, suggesting a potential reduction or depreciation in the value of long-term assets.

7. Current Assets:

Current assets increased by 7.46%, including assets like cash, accounts receivable, and inventory that are expected to be converted into cash within the next operating cycle.

8. Current Liabilities:

The current liabilities experienced a significant decrease of -72.18%, which may indicate effective management of short-term obligations.

9. Trade Receivables:

Trade receivables increased by 28.17%, representing the amounts owed to the company by its customers.

10. Trade Payables:

Trade payables remained at 0.00%, suggesting that the company may have effectively managed its obligations to suppliers.

11. Current Ratio:

The current ratio, calculated as current assets divided by current liabilities, was 58.4. This ratio indicates the company 's ability to cover its short-term liabilities with its short-term assets.