John Oakey And Mohan Annual Reports, Balance Sheet and Financials

John Oakey And Mohan Limited Balance Sheet (Rs in Lakhs)

John Oakey And Mohan Limited Profit & Loss Statement (Rs in Lakhs)

John Oakey And Mohan Limited Cash Flow Statement (Rs in Lakhs)

Here is a summary of the Cash Flow Statement for the years 2024 and 2023:

Cash Flows from Operating Activities

Profit Before Tax

31-03-2024: -181.87 / 31-03-2023: -131.68 The company reported a higher loss before tax in 2024 compared to 2023, indicating a decrease in profitability.

Adjustments for Non-Cash Items and Other Items

Depreciation and Amortization

31-03-2024: 58.4 / 31-03-2023: 82.03 Depreciation and amortization expenses decreased in 2024, suggesting reduced capital expenditure or asset depreciation.

Gain (Loss) on Sale of Property, Plant, and Equipment

31-03-2024: -10.2 / 31-03-2023: -2.53 The loss on the sale of property, plant, and equipment was higher in 2024.

Write Down of Inventories of Finished Goods

31-03-2024: 13.5 / 31-03-2023: - There was a write-down of finished goods inventories in 2024, indicating inventory valuation adjustments.

Provisions/(Debts) No Longer Required, Written Back

31-03-2024: -2.74 / 31-03-2023: - Write-back of provisions or debts in 2024, reducing expenses.

Provision for Doubtful Debts / ECL

31-03-2024: 29.7 / 31-03-2023: 18.57 Increase in provisions for doubtful debts in 2024.

Interest Expense

31-03-2024: 5.19 / 31-03-2023: 7.54 Decrease in interest expense in 2024.

Dividend Received

31-03-2024: -0.5 / 31-03-2023: 0.25 Dividend received was negative in 2024, possibly indicating an adjustment.

Interest Income

31-03-2024: -13.34 / 31-03-2023: - Interest income was recorded in 2024, contributing positively to cash flow.

Operating Profit Before Working Capital Changes

31-03-2024: -102.06 / 31-03-2023: -33.99 The operating loss before working capital changes was higher in 2024.

Adjustments for Changes in Working Capital

These adjustments reflect changes in current assets and liabilities affecting cash flow.

Inventories

31-03-2024: 178.74 / 31-03-2023: 201.83 Inventories decreased in both years, more significantly in 2023.

Trade Receivables

31-03-2024: 20.32 / 31-03-2023: 7.73 Decrease in trade receivables was higher in 2024.

Other Financial Assets

31-03-2024: -0.06 / 31-03-2023: 5.27 Other financial assets saw a minor decrease in 2024 compared to an increase in 2023.

Other Current Assets and Non-Current Assets

31-03-2024: 0 / 31-03-2023: 3.96 Other assets increased in 2023 but remained constant in 2024.

Other Financial Liabilities

31-03-2024: -2.55 / 31-03-2023: -18.48 Decrease in other financial liabilities was less in 2024.

Trade Payables

31-03-2024: 25.22 / 31-03-2023: 17.73 Increase in trade payables was higher in 2024.

Other Current Liabilities

31-03-2024: -11.29 / 31-03-2023: -0.11 Decrease in other current liabilities was more pronounced in 2024.

Cash Generated from Operations

31-03-2024: 108.92 / 31-03-2023: 155.48 Cash generated from operations was lower in 2024.

Income Taxes Paid

31-03-2024: 3.14 / 31-03-2023: 4.97 Income taxes paid were lower in 2024.

Net Cash Generated from Operating Activities

31-03-2024: 112.06 / 31-03-2023: 160.45 Net cash generated from operating activities was lower in 2024.

Cash Flows from Investing Activities

Purchase of Property, Plant, and Equipment and Capital Work in Progress Including Capital Advances

31-03-2024: -20.63 / 31-03-2023: -18.06 Capital expenditures increased slightly in 2024.

Proceeds from Sale of Property, Plant, and Equipment

31-03-2024: 19.13 / 31-03-2023: 2.99 Proceeds from sales were significantly higher in 2024.

Dividend Received

31-03-2024: 0.5 / 31-03-2023: 0.25 Dividends received doubled in 2024.

Movement in Bank Deposits Not Considered as Cash and Cash Equivalents

31-03-2024: -75.18 / 31-03-2023: -76.88 Negative movement in bank deposits was slightly lower in 2024.

Interest Received

31-03-2024: 12.05 / 31-03-2023: 6.78 Interest received was higher in 2024.

Net Cash Used in Investing Activities

31-03-2024: -64.33 / 31-03-2023: -84.92 Net cash outflow from investing activities was lower in 2024.

Cash Flows from Financing Activities

Increase/(Decrease) in Non-Current Borrowing

31-03-2024: -10.88 / 31-03-2023: -44.02 Decrease in non-current borrowing was less significant in 2024.

Increase/(Decrease) in Current Borrowing

31-03-2024: -33.14 / 31-03-2023: 3.15 Current borrowings decreased in 2024 compared to an increase in 2023.

Unpaid Dividend Paid

31-03-2024: -1.22 / 31-03-2023: -11.15 Unpaid dividends paid were significantly lower in 2024.

Interest Paid

31-03-2024: -5.32 / 31-03-2023: -7.76 Interest paid was lower in 2024.

Net Cash Used in Financing Activities

31-03-2024: -50.56 / 31-03-2023: -49.78 Net cash outflow from financing activities was slightly higher in 2024.

Net Increase/(Decrease) in Cash and Cash Equivalents

Net Increase/(Decrease) in Cash and Cash Equivalents

31-03-2024: -2.83 / 31-03-2023: 25.73 Net cash flow decreased in 2024 compared to an increase in 2023.

Cash and Cash Equivalents at the Beginning of the Year

31-03-2024: 60.79 / 31-03-2023: 35.04 The company had a higher beginning balance in 2024.

Cash and Cash Equivalents at the End of the Year

31-03-2024: 57.96 / 31-03-2023: 60.79 The company ended with a lower cash balance in 2024 compared to 2023.

Financial Ratios of John Oakey And Mohan Limited

Here is a summary of the financial and operational metrics for John Oakey And Mohan Limited for the year 2024 & 2023:

Current Ratio

2024: 9.13

2023: 9.5

Insight: The current ratio has decreased slightly from 9.5 to 9.13, indicating a slight reduction in the company 's liquidity. However, a current ratio above 1 still suggests a strong ability to cover short-term liabilities with short-term assets.

Debt-Equity Ratio

2024: 0.01

2023: 0.03

Insight: The debt-equity ratio has decreased from 0.03 to 0.01, indicating that the company has significantly reduced its debt relative to its equity. This implies a more conservative capital structure with very low financial leverage.

Debt Service Coverage Ratio

2024: -2.61

2023: -0.87

Insight: The debt service coverage ratio has worsened from -0.87 to -2.61, indicating a significant deterioration in the company 's ability to cover its debt obligations. A negative DSCR suggests that the company 's earnings are insufficient to cover its debt service requirements.

Return on Equity (ROE)

2024: -0.11

2023: -0.05

Insight: The return on equity has decreased from -0.05 to -0.11, indicating that the company 's net losses relative to shareholders ' equity have worsened. This reflects continued profitability challenges.

Inventory Turnover Ratio

2024: 1.76

2023: 1.57

Insight: The inventory turnover ratio has improved from 1.57 to 1.76, suggesting that the company is managing its inventory more efficiently and turning over its stock more frequently.

Trade Receivables Turnover Ratio

2024: 3.78

2023: 3.83

Insight: The trade receivables turnover ratio has decreased slightly from 3.83 to 3.78, indicating a minor slowdown in the collection of receivables. This suggests a slight increase in the average collection period.

Trade Payables Turnover Ratio

2024: 10.59

2023: 12.04

Insight: The trade payables turnover ratio has decreased from 12.04 to 10.59, suggesting that the company is taking longer to pay its suppliers. This could be due to cash flow management strategies or longer credit terms with suppliers.

Net Capital Turnover Ratio

2024: 1.03

2023: 1.05

Insight: The net capital turnover ratio has remained relatively stable, decreasing slightly from 1.05 to 1.03. This indicates consistent efficiency in using working capital to generate sales.

Net Profit Ratio

2024: -13.56%

2023: -6.42%

Insight: The net profit ratio has worsened from -6.42% to -13.56%, indicating a significant increase in net losses relative to sales. This reflects deeper profitability challenges and potential operational inefficiencies.

Return on Capital Employed (ROCE)

2024: 11.04%

2023: -6.88%

Insight: The return on capital employed has improved significantly from -6.88% to 11.04%, suggesting that the company has become more efficient in generating returns from its capital. This positive ROCE indicates improved operational performance and profitability.

Return on Investment (ROI)

2024: 0.47%

2023: 0.30%

Insight: The return on investment has increased from 0.30% to 0.47%, indicating a slight improvement in the returns generated from investments. This suggests better investment performance compared to the previous year.

Dividend History

John Oakey And Mohan Limited Recent Financial Performance

Dividend per Share: The specific dividend per share figure for 2024 and 2023 is not provided, Dividend per share represents the portion of a company 's earnings that is distributed to shareholders in the form of dividends. A higher dividend per share may indicate that the company is sharing more of its profits with shareholders.

Retained Earnings: Retained earnings for 2024 amounted to Rs. 1,255.24 Lakhs, while in 2023, they were Rs. 1,436.22 Lakhs. Retained earnings represent the portion of a company 's profits that is reinvested in the business rather than distributed as dividends. An increase in retained earnings suggests that the company has retained more of its profits for reinvestment or future growth.

To provide a more comprehensive analysis, it would be necessary to consider additional financial metrics such as revenue, net profit, assets, liabilities, and cash flows. Additionally, an analysis of trends over multiple years and a comparison to industry benchmarks and competitors would help in assessing the company 's financial health and performance.