| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Gynofem Healthcare and Pharmaceuticals Limited |
|
Particulars |
31-03-2024 |
31-03-2023 |
|
Equity
and liabilities |
|
|
|
Share capital |
99,213.898 |
99,213.898 |
|
Reserves and
surplus |
-14,413.94 |
-5,210.73 |
|
Non-current
liabilities |
|
|
|
Long-term
borrowings |
6,894.092 |
4,553.49 |
|
Deferred tax
liabilities (net) |
6,915.24 |
2,511.64 |
|
Current
liabilities |
|
|
|
Short-term
borrowings |
7,151.19 |
- |
|
Trade payables |
1,900.07 |
5,038.39 |
|
Other current
liabilities |
2,850.63 |
1,894.13 |
|
Total
equity and liabilities |
1,10,511.18 |
1,08,000.82 |
|
Assets |
|
|
|
Non-current
assets |
|
|
|
Tangible assets |
385.12 |
352.94 |
|
Intangible assets |
92,511.68 |
97,255.51 |
|
Current
assets |
|
|
|
Inventories |
7,320.36 |
3,837.96 |
|
Trade receivables |
6,844.38 |
5,568.43 |
|
Cash and bank
balances |
628.71 |
796.87 |
|
Short-term loans
and advances |
2,820.93 |
189.11 |
|
Total
assets |
1,10,511.18 |
1,08,000.82 |
|
Particulars |
31-03-2024 |
31-03-2023 |
|
Disclosure
of revenue from operations |
|
|
|
Total revenue from
operations |
43,724.89 |
13,427.11 |
|
Other income |
6.41 |
2.10 |
|
Total
revenue |
43,731.30 |
13,429.21 |
|
Expenses |
|
|
|
Purchases of
stock-in-trade |
13,711.86 |
5,743.14 |
|
Changes in inventories of finished goods, work-in-progress and stock-in-trade |
-3,482.39 |
-3,837.96 |
|
Employee benefit
expense |
21,956.73 |
7,221.44 |
|
Finance costs |
199.27 |
2.44 |
|
Depreciation and
Amortization expense |
5,023.29 |
1,874.73 |
|
Other expenses |
11,122.14 |
5,124.50 |
|
Total
expenses |
48,530.90 |
16,128.29 |
|
Total
profit before tax |
-4,799.60 |
-2,699.08 |
|
Tax
expense |
|
|
|
Deferred tax |
4,403.61 |
2,511.65 |
|
Total
profit (loss) for period |
-9,203.21 |
-5,210.73 |
|
Earnings
per equity share |
|
|
|
Basic |
0.09 |
0.05 |
|
Diluted |
0.09 |
0.05 |
|
31-03-2024 |
31-03-2023 |
|
|
Cash flows from used in operating activities |
|
|
|
Profit
before extraordinary items and tax |
-4,799.60 |
-2,699.08 |
|
Adjustments to profit (loss) |
|
|
|
Adjustments
for finance costs |
-6.41 |
- |
|
Adjustments
for depreciation and amortization expense |
5,023.29 |
1,874.73 |
|
Total adjustments to profit (loss) |
5,016.88 |
1,874.73 |
|
Adjustments for working capital |
|
|
|
Adjustments
for decrease (increase) in inventories |
-3,482.39 |
-3,837.96 |
|
Adjustments
for decrease (increase) in trade receivables |
-3,907.77 |
-5,757.54 |
|
Adjustments
for increase (decrease) in trade payables |
-2,181.82 |
6,932.52 |
|
Total adjustments for reconcile profit |
-4,555.10 |
-788.25 |
|
Net cash flows from (used in) operating activities |
-9,354.70 |
-3,487.33 |
|
Cash flows from used in investing
activities |
|
|
|
Purchase
of tangible assets |
311.64 |
99,483.18 |
|
Interest
received |
6.41 |
- |
|
Net cash flows from (used in) investing
activities |
-305.23 |
-99,483.18 |
|
Cash flows from used in financing
activities |
|
|
|
Proceeds
from issuing shares |
- |
99,213.90 |
|
Proceeds
from borrowings |
9,491.77 |
4,553.48 |
|
Net cash flows from (used in) financing
activities |
9,491.77 |
1,03,767.38 |
|
Net increase (decrease) in cash and cash
equivalents |
-168.16 |
796.87 |
|
Cash and cash equivalents cash flow
statement at end of period |
628.71 |
796.87 |
Summary of the Cash Flow Statement for the years 2024 and 2023:
Cash Flow from Operating Activities
During the year ended
31-03-2024, the company reported a net cash outflow of ₹9,354.70 thousand from
operating activities, compared to an outflow of ₹3,487.33 thousand in the
previous year. Although depreciation and amortisation of ₹5,023.29 thousand (a
non-cash expense) provided some relief, the company continued to incur operating
losses. Additionally, adverse movements in working capital particularly an increase
in inventories and trade receivables and a decrease in trade payables—led to
further cash outflows. This indicates weak operational efficiency and higher
cash being tied up in day-to-day operations.
Cash Flow from Investing Activities
Cash flows from investing
activities resulted in a net outflow of ₹305.23 thousand, which is
significantly lower than the previous year’s outflow of ₹99,483.18 thousand.
The current year outflow mainly relates to purchase of tangible assets,
partially offset by interest income of ₹6.41 thousand. The sharp reduction in
investing outflows suggests that the company has curtailed capital expenditure,
possibly due to financial constraints or a cautious investment approach.
Cash Flow from Financing Activities
Financing activities
generated a net inflow of ₹9,491.77 thousand, primarily due to proceeds from
borrowings. In contrast to the previous year, no funds were raised through
equity issuance. This shows that the company is increasingly reliant on debt
financing to support its cash requirements, which may increase future financial
risk if operating performance does not improve.
Net Change in Cash and Cash Equivalents
As a result of the above activities, the company experienced a net decrease in cash and cash equivalents of ₹168.16 thousand during the year, compared to an increase of ₹796.87 thousand in the previous year. Consequently, the closing cash and cash equivalents stood at ₹628.71 thousand as at 31-03-2024, reflecting a decline in liquidity.
