| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Impala Industrial Enterprises Limited |
|
Particulars |
3/31/2024 |
3/31/2023 |
|
Non-Current Assets |
|
|
|
Investments |
548.34 |
435.49 |
|
Other non-current assets |
5.99 |
4.09 |
|
Current Assets |
|
|
|
Inventories |
270.23 |
270.23 |
|
Cash and cash Equivalents |
7.74 |
30.31 |
|
Loans |
234.64 |
382.93 |
|
Other current assets |
73.00 |
8.00 |
|
Total Assets |
1,139.95 |
1,131.05 |
|
Equity |
|
|
|
Share Capital |
1,100.04 |
1,100.04 |
|
Other Equity |
18.58 |
30.91 |
|
Non-current Liabilities |
|
|
|
Other liabilities |
20.00 |
- |
|
Current Liabilities |
|
|
|
Other Liabilities |
1.33 |
0.11 |
|
Total Equity and Liabilities |
1,139.95 |
1,131.05 |
Impala Industrial Enterprises Limited Profit & Loss Statement (Rs in Lakhs)
|
Particulars |
3/31/2024 |
3/31/2023 |
|
Income |
|
|
|
Revenue from Operations |
- |
2.77 |
|
Other Income |
24.21 |
35.33 |
|
Total Revenue |
24.21 |
38.10 |
|
Expenditure |
|
|
|
Changes in inventories of finished goods |
- |
2.77 |
|
Employee benefits expenses |
16.20 |
14.18 |
|
Other expenses |
8.19 |
9.61 |
|
Total Expenses |
24.39 |
26.57 |
|
Profit before tax |
-0.18 |
11.53 |
|
Tax expenses for current year |
- |
3.00 |
|
Profit After Tax |
-0.18 |
8.53 |
|
Total Comprehensive Income |
-12.15 |
0.32 |
|
Earnings per shares |
|
|
|
Basic and Diluted |
- |
0.08 |
|
Particulars |
3/31/2024 |
3/31/2023 |
|
Cash Flow from Operating Activities |
|
|
|
Profit Before tax |
-0.18 |
11.53 |
|
Adjustments for : |
|
|
|
Interest Income |
-24.21 |
-35.33 |
|
Operating Profit before Working Capital Changes |
-24.39 |
-23.80 |
|
Adjustments for : |
|
|
|
Change in Inventories |
- |
2.77 |
|
Change in Other current liabilities |
1.23 |
- |
|
Change in Financial loans |
148.28 |
9.73 |
|
Change in Other current assets |
-65.00 |
0.35 |
|
Change in Other non current liabilities |
20.00 |
- |
|
Cash Generated from Operations |
80.12 |
-10.95 |
|
Income Tax Paid |
-1.89 |
-2.02 |
|
Net cash from operating activities |
78.22 |
-12.97 |
|
Cash flows from Investing activities |
|
|
|
Purchase of Investments |
-125.00 |
- |
|
Interest Income |
24.21 |
35.33 |
|
Net cash used in Investing activities |
-100.79 |
35.33 |
|
Net Increase in Cash and cash equivalents |
-22.56 |
22.36 |
|
Cash and Cash Equivalents at beginning of the year |
30.31 |
7.95 |
|
Cash and Cash Equivalents as at end of the year |
7.74 |
30.31 |
Here is a summary of the Cash Flow Statement for the years 2024 and 2023:
Profit Before Tax:
The company reported a loss of Rs. 0.18 lakh for the year ended March 31, 2024, compared to a profit of Rs. 11.53 lakhs in the previous year. This indicates a significant decrease in profitability.
Adjustments for Interest Income:
Interest income of Rs. 24.21 lakh (2024) was adjusted in the cash flow, a decrease compared to Rs. 35.33 lakh in the previous year. While this is an income, it is not related to core operations and thus deducted from operating cash flows.
Operating Profit Before Working Capital Changes:
After adjustments for interest income, the operating profit before working capital changes stood at a negative Rs. 24.39 lakh in FY 2024, as compared to negative Rs. 23.80 lakh in FY 2023, reflecting the continuing operational challenges faced by the company.
Changes in Working Capital:
Change in Inventories: No significant change was noted in inventories in 2024, but in FY 2023, inventories increased by Rs. 2.77 lakh, indicating a possible buildup of stock.
Change in Other Current Liabilities: The company saw an increase in other current liabilities by Rs. 1.23 lakh in FY 2024, compared to no significant change in FY 2023.
Change in Financial Loans: A major positive cash flow item was the increase in financial loans of Rs. 148.28 lakh (2024), a substantial rise from Rs. 9.73 lakh in the previous year, suggesting that the company relied more on external borrowings during the current year.
Change in Other Current Assets: A large negative outflow of Rs. 65 lakh occurred in FY 2024 due to a significant increase in other current assets, as compared to a modest Rs. 0.35 lakh increase in FY 2023.
Change in Other Non-current Liabilities: There was a positive cash flow of Rs. 20 lakh from changes in non-current liabilities in FY 2024, with no similar changes in FY 2023.
Cash Generated from Operations:
As a result of the above working capital adjustments, the company generated Rs. 80.12 lakh from operations in FY 2024, a significant improvement over the negative cash flow of Rs. 10.95 lakh in FY 2023.
Income Tax Paid:
The company paid Rs. 1.89 lakh as income tax in FY 2024, similar to Rs. 2.02 lakh in FY 2023, reflecting a consistent tax outflow.
Net Cash from Operating Activities:
After accounting for tax payments, the net cash from operating activities was positive Rs. 78.22 lakh in FY 2024, a marked improvement compared to a negative Rs. 12.97 lakh in FY 2023. This shift is largely driven by increased borrowings and changes in working capital.
Purchase of Investments:
In FY 2024, the company made investments worth Rs. 125 lakh, which resulted in a net outflow. There were no such investments in FY 2023.
Interest Income:
The company continued to earn interest income, which amounted to Rs. 24.21 lakh in FY 2024, slightly lower than Rs. 35.33 lakh in FY 2023.
Net Cash Used in Investing Activities:
The net outflow from investing activities stood at Rs. 100.79 lakh in FY 2024, largely due to the purchase of investments, compared to an inflow of Rs. 35.33 lakh in FY 2023, driven by the interest income.
Change in Cash Position:
Despite a positive cash flow from operating activities, the company ended up with a net decrease of Rs. 22.56 lakh in cash and cash equivalents in FY 2024, compared to an increase of Rs. 22.36 lakh in FY 2023. The primary reason for the decrease is the outflow of cash for investing activities, which outweighed the positive operating cash flow.
