| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Jeco Exports And Finance Limited |
|
Particulars |
3/31/2024 |
3/31/2023 |
|
Financial Assets |
|
|
|
Cash and cash equivalents |
9.43 |
2.24 |
|
Investments |
1,302.10 |
574.82 |
|
Inventory |
0.77 |
0.74 |
|
Other financial assets |
0.30 |
0.30 |
|
Non-Financial Assets |
|
|
|
Current tax assets |
0.22 |
0.08 |
|
Other non-financial assets |
- |
6.01 |
|
Total Assets |
1,312.82 |
584.19 |
|
Financial Liabilities |
|
|
|
Payables: |
|
|
|
Total outstanding dues of creditors other than micro and small enterprises |
0.64 |
0.93 |
|
Other financial liabilities |
1.72 |
0.58 |
|
Non-Financial Liabilities |
|
|
|
Deferred tax liabilities |
221.28 |
75.83 |
|
Equity |
|
|
|
Equity share capital |
148.20 |
148.20 |
|
Other equity |
940.99 |
358.65 |
|
Total Equity & Liabilities |
1,312.83 |
584.19 |
Jeco Exports And Finance Profit & Loss Statement (Rs in Lakhs)
|
Particulars |
3/31/2024 |
3/31/2023 |
|
Income |
|
|
|
Revenue from Operations |
3.25 |
3.82 |
|
Other Income |
6.72 |
0.61 |
|
Total Income |
9.97 |
4.43 |
|
Expenses |
|
|
|
Purchase of stock in trade |
2.71 |
3.21 |
|
Changes in inventories of stock-in-trade |
-0.04 |
-0.15 |
|
Employee benefits expenses |
1.02 |
1.02 |
|
Other Expenses |
5.57 |
4.61 |
|
Total Expenses |
9.26 |
8.69 |
|
Earning before exceptional items and tax |
0.71 |
-4.26 |
|
Current Tax |
0.12 |
- |
|
Income tax for earlier year |
0.09 |
-1.68 |
|
Profit After Tax |
0.51 |
-2.58 |
|
Other Comprehensive Income |
|
|
|
Items that will not be reclassified to profit & loss: |
|
|
|
Fair value gain on equity instruments |
727.30 |
-166.61 |
|
Tax on items that will not be reclassified to profit & loss |
-145.46 |
33.32 |
|
Other Comprehensive Income |
581.84 |
-133.29 |
|
Total Comprehensive Income for the year |
582.35 |
-135.87 |
|
Earning Per Share |
|
|
|
Basic |
0.03 |
-0.17 |
|
Diluted |
0.03 |
-0.17 |
|
Particulars |
3/31/2024 |
3/31/2023 |
|
Cash Flow from Operating Activities |
|
|
|
Net profit before tax and extraordinary items |
0.71 |
-4.26 |
|
Operating Profit before Working Capital Changes |
|
|
|
(Increase)/Decrease in Inventories |
-0.04 |
-0.15 |
|
(Increase)/Decrease in Trade and other receivables |
6.01 |
-6.00 |
|
(Increase)/Decrease in Trade and other payables |
0.69 |
-0.04 |
|
Cash flow before extraordinary items |
7.37 |
-10.44 |
|
Income tax |
0.18 |
-0.40 |
|
Net cash generated from operating activities |
7.19 |
-10.04 |
|
Cash flows from Investment activities |
|
|
|
Sale of assets |
- |
9.00 |
|
Net Cash Flow from Investment activities |
- |
9.00 |
|
Net Increase/Decrease in Cash and cash equivalents |
7.19 |
-1.04 |
|
Cash and Cash Equivalents at beginning of the year |
2.24 |
3.28 |
|
Cash and Cash Equivalents as at end of the year |
9.43 |
2.24 |
Here is a summary of the Cash Flow Statement for the years 2024 and 2023:
Cash Flow from Operating Activities:
Net Profit Before Tax and Extraordinary Items:
In 2024, the company reported a modest profit of Rs. 0.71 Lakhs, compared to a loss of Rs. -4.26 Lakhs in 2023. This positive shift indicates an improvement in the company 's core business performance, moving from a loss to a small profit.
Operating Profit Before Working Capital Changes:
The net profit is adjusted for working capital changes to determine the operating profit before changes in inventories, receivables, and payables.
Increase/Decrease in Inventories: In 2024, inventories decreased by Rs. -0.04 Lakhs, indicating a small outflow, as the company likely sold or reduced its inventory. This figure is a minor change, reflecting efficient inventory management.
Increase/Decrease in Trade and Other Receivables: There was a positive change in receivables with an increase of Rs. 6.01 Lakhs in 2024, compared to a decrease of Rs. -6.00 Lakhs in 2023. This increase suggests that the company was able to collect more from customers or extended more credit, leading to cash inflow in 2024.
Increase/Decrease in Trade and Other Payables: Payables increased by Rs. 0.69 Lakhs in 2024, compared to a small increase of Rs. 0.04 Lakhs in 2023. This implies that the company delayed payments to its suppliers or had more outstanding bills, which resulted in a small cash inflow.
Cash Flow Before Extraordinary Items:
The company had a cash flow of Rs. 7.37 Lakhs before accounting for extraordinary items in 2024, a significant improvement over the cash outflow of Rs. -10.44 Lakhs in 2023. This positive shift indicates improved cash generation from core business activities.
Income Tax:
The company paid Rs. 0.18 Lakhs in income tax in 2024, which is a small outflow compared to a refund or smaller payment of Rs. -0.40 Lakhs in 2023.
Net Cash Generated from Operating Activities:
After tax adjustments, the net cash generated from operating activities in 2024 was Rs. 7.19 Lakhs, a notable recovery from the net cash outflow of Rs. -10.04 Lakhs in 2023. This positive cash flow from operations indicates that the company was able to generate cash through its day-to-day business activities, which is a positive indicator of financial health.
Cash Flows from Investing Activities:
Sale of Assets:
In 2024, there was no sale of assets, while in 2023, the company sold assets for Rs. 9.00 Lakhs. The sale of assets in 2023 provided a significant inflow of cash.
Net Cash Flow from Investing Activities:
Due to the absence of asset sales in 2024, the net cash flow from investing activities is zero. In contrast, in 2023, the sale of assets resulted in a cash inflow of Rs. 9.00 Lakhs.
Net Increase/Decrease in Cash and Cash Equivalents:
Net Increase in Cash:
The overall net cash flow for 2024 resulted in an increase in cash and cash equivalents of Rs. 7.19 Lakhs, reversing the Rs. -1.04 Lakhs decrease in 2023. This positive movement in cash suggests better overall liquidity for the company in 2024, with a stronger cash position by the end of the year.
Cash and Cash Equivalents:
Cash at the Beginning of the Year:
The company had Rs. 2.24 Lakhs in cash at the beginning of 2024, slightly lower than Rs. 3.28 Lakhs at the start of 2023.
