Impala Industrial Enterprises Annual Report and Financials

Impala Industrial Enterprises Limited Balance Sheet (Rs In Lakhs)

 Impala Industrial Enterprises Limited Profit & Loss Statement (Rs In Lakhs)

 Impala Industrial Enterprises Limited Consolidated Cash Flow Statement (Rs In Lakhs)

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

Cash Flow from Operating Activities:

Net Profit/(Loss) before tax:

In 2023, the company reported a net profit before tax of 11.53 Rs, while in 2022, it was 12.02 Rs. This represents the company 's earnings before accounting for tax expenses.

Adjustments for Interest Income:

In both years, the company had interest income, but it decreased from -33.95 Rs in 2022 to -35.33 Rs in 2023. Interest income is subtracted from the operating profit as it represents income earned from investments or deposits.

Operating Profit before Working Capital Changes:

The operating profit before considering changes in working capital was -23.8 Rs in 2023, which is slightly worse than the -21.93 Rs in 2022.

Adjustment for Change in Inventories:

In 2023, there was a positive adjustment of 2.77 Rs due to an increase in inventories, while in 2022, the adjustment was 1.19 Rs. This reflects changes in the value of the company 's inventory.

Adjustment for Change in Other Current Liabilities:

In 2023, there was an adjustment of 120 Rs due to changes in other current liabilities. In 2022, no adjustment is mentioned, indicating stability in this regard.

Adjustment for Change in Financial Loans:

In 2023, there was a positive adjustment of 9.73 Rs due to changes in financial loans, indicating an increase in loans. In 2022, the adjustment was -11.18 Rs, indicating a reduction in loans.

Adjustment for Change in Other Current Assets:

In 2023, there was a positive adjustment of 0.35 Rs due to changes in other current assets, while in 2022, the adjustment was -0.35 Rs, indicating fluctuations in these assets.

Cash Generated from Operations:

The cash generated from operations was -10.95 Rs in 2023, which was a decrease from -32.27 Rs in 2022. This figure represents the cash generated from the core operating activities of the company.

Adjustment for Income Tax Paid:

In both years, there was an adjustment for income tax paid, with -2.02 Rs in 2023 and -3.4 Rs in 2022.

Net Cash from Operating Activities:

The net cash generated from operating activities was -12.97 Rs in 2023 and -35.66 Rs in 2022. This is the final result after accounting for all adjustments and reflects the company 's operational cash flow.

Cash Flow from Investing Activities:

Adjustment for Interest Income:

Both years saw adjustments for interest income, with 35.33 Rs in 2023 and 33.95 Rs in 2022.

Net Cash used in Investing Activities:

The net cash used in investing activities was 35.33 Rs in 2023 and 33.95 Rs in 2022. This category reflects the company 's cash flows related to investments in assets or securities.

Net Increase in Cash & Cash Equivalents:

In 2023, there was a net increase in cash and cash equivalents of 22.36 Rs, indicating a positive cash flow for the year. In contrast, 2022 saw a decrease of -1.71 Rs in cash and cash equivalents.

Cash & Cash Equivalents:

Cash & Cash Equivalents - Opening Balance:

In 2023, the opening balance of cash and cash equivalents was 7.95 Rs, which decreased from 9.66 Rs in 2022.

Cash & Cash Equivalents - Closing Balance:

The closing balance of cash and cash equivalents in 2023 was 30.31 Rs, representing the ending cash position, while in 2022, it was 7.95 Rs.