Gracious Vanijya Ltd Annual Reports, Balance Sheet and Financials

Gracious Vanijay Limited Balance Sheet (Rs)

 Gracious Vanijay Limited Profit & Loss Statement (Rs)

 Gracious Vanijay Limited Consolidated Cash Flow Statement (Rs)

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

A. CASH FLOW FROM OPERATING ACTIVITIES:

For the Year 2023:

Profit before Tax: Rs 1,51,893

Add Depreciation and Amortization Expenses: Rs 3,276

Appropriations: -Rs 1,45,619

Finance Cost: Rs 3,276

Interest Income: -Rs 24,64,023

Operating Profit before Working Capital Changes: -Rs 23,08,854

Increase/(Decrease) in Loans & Advances, Other Financial and Non-Financial Assets: Rs 1,67,316

 (Increase)/Decrease in Trade Payables, Other Financial and Non-Financial Liabilities and Provisions: -Rs 3,09,613

 Cash Generated from Operations: -Rs 24,51,151

 Less: Direct Taxes Paid (Net): Rs 39,492

Net Cash Flow from Operating Activities: -Rs 24,90,643

For the Year 2022:

Profit before Tax: Rs 1,25,751

Add Depreciation and Amortization Expenses: Rs 4,001

Appropriations: -Rs 1,45,619

Bad Debts / Miscellaneous Expenses Written Off: Rs 1,10,012

Finance Cost: Rs 31,606

Interest Income: -Rs 24,64,023

Operating Profit before Working Capital Changes: Rs 94,145

Increase/(Decrease) in Loans & Advances, Other Financial and Non-Financial Assets: -Rs 7,78,972

 (Increase)/Decrease in Trade Payables, Other Financial and Non-Financial Liabilities and Provisions: Rs 1,52,826

Cash Generated from Operations: -Rs 5,32,001

Less: Direct Taxes Paid (Net): Rs 39,492

Net Cash Flow from Operating Activities: -Rs 5,32,001

B. CASH FLOW FROM INVESTING ACTIVITIES:

For the Year 2023:

Interest Received: Rs 24,64,023

Net Cash Flow from Investing Activities: Rs 24,64,023

For the Year 2022:

Interest Received: Rs 24,64,023

Net Cash Flow from Investing Activities: Rs 24,64,023

C. CASH AND CASH EQUIVALENTS:

For the Year 2023:

Cash and Cash Equivalents (A+B): Rs 26,620

Cash and Cash Equivalents as at 1st April: Rs 2,30,137

Cash and Cash Equivalents as at 31st March: Rs 2,03,517

For the Year 2022:

Cash and Cash Equivalents (A+B): Rs 5,32,001

Cash and Cash Equivalents as at 1st April: Rs 7,62,138

Cash and Cash Equivalents as at 31st March: Rs 2,30,137

These statements show the cash flows from operating activities and investing activities, as well as the change in cash and cash equivalents from the beginning of the year to the end of the year for both 2023 and 2022.

Below are the Financial Ratios

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

2023:

Current Ratio: 0.12

Return on Equity Ratio: 0.004

2022:

Current Ratio: 0.09

Return on Equity Ratio: 0.003

These metrics provide insight into the company 's financial health and performance for both years. The current ratio, which measures a company 's ability to cover its short-term liabilities with its short-term assets, improved from 0.09 in 2022 to 0.12 in 2023. This indicates that the company may have a stronger ability to meet its short-term financial obligations in 2023.

The return on equity ratio, which reflects the profitability of a company in relation to its shareholders ' equity, also showed a slight improvement, increasing from 0.003 in 2022 to 0.004 in 2023. This suggests that the company generated a slightly higher return for its shareholders in 2023 compared to the previous year.