| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Essel Mining and Industries Limited |
| Particulars | 31-03-2024 | 31-03-2023 |
|---|---|---|
| Non-current assets | ||
| Property, plant and equipment | 1,13,468.53 | 1,06,190.35 |
| Capital work-in-progress | 27,374.16 | 25,998.90 |
| Other intangible assets | 132.58 | 112.84 |
| Intangible assets under development | 26,957.77 | 17,181.24 |
| Non-current investments | 40,08,154.84 | 29,45,428.56 |
| Loans, non-current | 311.81 | 311.81 |
| Other non-current financial assets | 14,020.57 | 17,939.32 |
| Deferred tax assets (net) | 11,462.43 | 18,314.80 |
| Other non-current assets | 19,673.76 | 17,079.47 |
| Current assets | ||
| Inventories | 44,840.57 | 25,665.30 |
| Current investments | 1,09,688.94 | 81,384.58 |
| Trade receivables, current | 19,266.14 | 18,148.40 |
| Cash and cash equivalents | 2,665.58 | 8,309.81 |
| Bank balance other than cash equivalents | 2,757.91 | 5,254.97 |
| Loans, current | 2,65,926.35 | 1,15,119.03 |
| Other current financial assets | 29,582.70 | 32,315.88 |
| Current tax assets | 19,559.52 | 16,560.10 |
| Other current assets | 21,527.22 | 15,236.61 |
| Total assets | 47,37,371.38 | 34,66,552.06 |
| Equity and liabilities | ||
| Equity | ||
| Equity share capital | 1,95,821.09 | 1,95,821.05 |
| Other equity | 36,66,108.26 | 27,13,360.29 |
| Total equity attributable to owners | 38,61,929.35 | 29,09,181.34 |
| Non controlling interest | 44,160.31 | 27,184.59 |
| Non-current liabilities | ||
| Borrowings, non-current | 3,11,662.69 | 1,69,465.94 |
| Other non-current financial liabilities | 4,801.08 | 861.69 |
| Provisions, non-current | 8,547.46 | 8,445.70 |
| Deferred tax liabilities (net) | 1,84,312.91 | 92,431.48 |
| Current liabilities | ||
| Borrowings, current | 2,52,925.18 | 2,00,678.17 |
| Trade payables, current | 30,037.33 | 25,833.15 |
| Other current financial liabilities | 8,753.88 | 3,450.83 |
| Other current liabilities | 25,796.98 | 25,685.86 |
| Provisions, current | 2,277.34 | 1,353.21 |
| Current tax liabilities | 2,166.87 | 1,980.01 |
| Total equity and liabilities | 47,37,371.38 | 34,66,552.06 |
| Particulars | 31-03-2024 | 31-03-2023 |
|---|---|---|
| Income | ||
| Revenue from operations | 2,29,268.50 | 2,08,188.05 |
| Other income | 35,019.46 | 20,769.71 |
| Expenses | ||
| Cost of materials consumed | 69,692.80 | 50,263.73 |
| Changes in inventories of finished goods, work-in-progress, and stock-in-trade | -7,323.94 | -10,117.18 |
| Employee benefit expense | 17,768.74 | 14,222.38 |
| Finance costs | 39,192.83 | 33,469.95 |
| Depreciation, depletion and amortization expense | 12,762.75 | 14,103.43 |
| Expenditure on production, transportation and other activities | 26,745.35 | 22,562.61 |
| Other expenses | 91,130.12 | 89,135.22 |
| Profit before exceptional items and tax | 14,319.31 | 15,317.62 |
| Total profit before tax | 14,319.31 | 15,317.62 |
| Tax expense | ||
| Current tax | 7,013.22 | 8,623.84 |
| Deferred tax | 9,539.19 | 6,028.74 |
| Total profit (loss) for period from continuing operations | -2,233.10 | 665.04 |
| Share of profit (loss) of associates and joint ventures | 1,445.45 | 2,753.11 |
| Total profit (loss) for period | -787.65 | 3,418.15 |
| Profit or loss, attributable to owners of parent | -4,272.68 | 365.05 |
| Profit or loss, attributable to non-controlling interests | 3,485.03 | 3,053.10 |
| Other comprehensive income (OCI) | ||
| Components of OCI that will not be reclassified to profit or loss | ||
| Gains (losses) on revaluation | 5,820.96 | 0 |
| Gains (losses) on remeasurements of defined benefit plans | -376.52 | -68.77 |
| Gains (losses) from investments in equity instruments | 8,43,637.41 | -5,92,513.60 |
| Share of OCI of associates and joint ventures | 26.15 | -45.65 |
| Total other comprehensive income | 8,49,108.00 | -5,92,628.02 |
| Total comprehensive income | 8,48,320.35 | -5,89,209.87 |
| Earnings per share | ||
| Basic earnings (loss) per share from continuing operations [INR/share] | -0.22 | 0.02 |
| Total basic earnings (loss) per share [INR/share] | -0.22 | 0.02 |
| Diluted earnings (loss) per share from continuing operations [INR/share] | -0.22 | 0.02 |
| Total diluted earnings (loss) per share [INR/share] | -0.22 | 0.02 |
| Particulars | 31-03-2024 | 31-03-2023 |
|---|---|---|
| Cash flows from (used in) operating activities | ||
| Profit before tax | 14,319.31 | 15,317.62 |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 39,192.83 | 33,469.95 |
| Adjustments for decrease (increase) in inventories | -18,339.64 | -7,713.77 |
| Adjustments for decrease (increase) in trade receivables, current | -11,004.21 | -5,809.09 |
| Adjustments for increase (decrease) in trade payables, current | 9,395.11 | 4,398.94 |
| Adjustments for depreciation and amortisation expense | 12,762.75 | 14,103.43 |
| Adjustments for fair value losses (gains) | -752.77 | 2,467.34 |
| Other adjustments to reconcile profit (loss) | -14,528.46 | 4,347.90 |
| Other adjustments for non-cash items | 412.05 | -2,857.45 |
| Total adjustments for reconcile profit (loss) | 17,137.66 | 33,711.45 |
| Net cash flows from (used in) operations | 31,456.97 | 49,029.07 |
| Dividends received | -15,303.79 | -18,762.95 |
| Interest received | -25,279.07 | -22,214.32 |
| Income taxes paid (refund) | 9,905.33 | 8,601.82 |
| Net cash flows from (used in) operating activities | -19,031.22 | -550.02 |
| Cash flows from (used in) investing activities | ||
| Proceeds from sales of property, plant and equipment | 4,230.39 | 599.39 |
| Purchase of property, plant and equipment | 21,614.43 | 29,665.63 |
| Dividends received | 24,778.08 | 18,730.55 |
| Interest received | 23,446.87 | 23,070.86 |
| Other inflows (outflows) of cash | -2,58,279.51 | 1,00,934.92 |
| Net cash flows from (used in) investing activities | -2,57,438.60 | 1,00,934.92 |
| Cash flows from (used in) financing activities | ||
| Proceeds from issuing shares | 12,648.00 | 0 |
| Proceeds from issuing debentures, notes, bonds, etc. | 1,28,700.00 | 0 |
| Proceeds from borrowings | 1,28,998.53 | 8,931.63 |
| Repayments of borrowings | 53,659.09 | 90,533.72 |
| Payments of lease liabilities | 155.22 | 64.57 |
| Interest paid | 33,689.24 | 30,660.01 |
| Other inflows (outflows) of cash | 87,982.61 | 14,743.98 |
| Net cash flows from (used in) financing activities | 2,70,825.59 | -97,582.69 |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -5,644.23 | 2,802.21 |
| Net increase (decrease) in cash and cash equivalents | -5,644.23 | 2,802.21 |
| Cash and cash equivalents at end of period | 2,665.58 | 8,309.81 |
Here is the summary of cash flow statement for FY 2024 and 2023:
Cash flows from (used in) operating activities
The cash flows from operating activities primarily reflect the company 's ability to generate cash from its core operations. For the year ended 31-03-2024, the profit before tax stood at ₹14,319.31 lakhs. Several adjustments were made to reconcile this profit, including finance costs of ₹39,192.83 lakhs and depreciation and amortization expenses of ₹12,762.75 lakhs. Adjustments for working capital changes, such as a decrease in inventories and trade receivables and an increase in trade payables, were also factored in. Other non-cash adjustments amounted to ₹412.05 lakhs. The total adjustments led to net cash flows from operations of ₹31,456.97 lakhs. After accounting for dividends received, interest received, and income taxes paid, the net cash used in operating activities was ₹19,031.22 lakhs for the year.
Cash flows from (used in) investing activities
Investing activities primarily involve the purchase and sale of long-term assets. During the year, the company received proceeds of ₹4,230.39 lakhs from the sale of property, plant, and equipment. However, significant expenditures were incurred on the purchase of property, plant, and equipment, totaling ₹21,614.43 lakhs. Additionally, cash inflows included dividends received amounting to ₹24,778.08 lakhs and interest income of ₹23,446.87 lakhs. Other outflows, which included investments and related expenses, amounted to ₹2,58,279.51 lakhs. As a result, the company reported a net cash outflow of ₹2,57,438.60 lakhs from investing activities.
Cash flows from (used in) financing activities
Financing activities highlight how the company raises funds through debt and equity and repays its financial obligations. The company raised ₹12,648 lakhs through the issuance of shares and ₹1,28,700 lakhs from the issuance of debentures, notes, and bonds. Borrowings during the year amounted to ₹1,28,998.53 lakhs, while repayments totaled ₹53,659.09 lakhs. Interest payments accounted for ₹33,689.24 lakhs, and lease liability payments were ₹155.22 lakhs. Other inflows from financing activities contributed ₹87,982.61 lakhs. Consequently, the company reported a net cash inflow of ₹2,70,825.59 lakhs from financing activities.
Net increase (decrease) in cash and cash equivalents
The overall net cash outflows and inflows from operating, investing, and financing activities resulted in a net decrease in cash and cash equivalents of ₹5,644.23 lakhs. The cash and cash equivalents at the end of the period amounted to ₹2,665.58 lakhs as of 31-03-2024.
