Kabirdas Investment Limited Annual Report and Financials

Kabirdas Investment Limited Balance Sheet (Rs In Thousands)

 Kabirdas Investment Limited Profit & Loss Statement (Rs In Thousand)

 Kabirdas Investment Limited Consolidated Cash Flow Statement (Rs In Thousand)

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 significant loss of -3894.72 Rs, a sharp contrast to the profit of 1214.93 Rs in 2022. This figure represents the company 's earnings or losses before accounting for tax expenses.

Dividend:

In 2023, the company paid dividends of -1379.81 Rs, reflecting an outflow of cash to shareholders. In 2022, the dividend payments amounted to -1233.22 Rs.

Fair Value Changes:

The company had fair value changes, which are adjustments to the value of certain assets or investments. In 2023, these changes amounted to -174.73 Rs, while in 2022, they were -1530.6 Rs.

Operating Profit before Working Capital Changes:

The operating profit before considering changes in working capital was -5449.26 Rs in 2023, a decline from -1548.88 Rs in 2022.

Movements in Working Capital:

Increase/(Decrease) in Other Non-Financial Liabilities:

In 2023, there was an increase of 94.35 Rs in other non-financial liabilities, whereas in 2022, there was a decrease of -9 Rs. This reflects changes in non-financial liabilities affecting cash flows.

Increase/(Decrease) in Other Financial Liabilities:

In 2023, there was an increase of 44.39 Rs in other financial liabilities, while in 2022, there was a decrease of -44.35 Rs, indicating shifts in financial liabilities.

Decrease/(Increase) in Loans and Advances:

In 2023, there was a significant increase of 5830.53 Rs in loans and advances, whereas in 2022, there was a decrease of -500.32 Rs. This reflects changes in loans extended or received, impacting cash flows.

Cash Generated from / (Used in) Operations:

The cash generated from or used in operating activities was 547.87 Rs in 2023, a significant improvement from -2161.55 Rs in 2022. This figure represents the net cash flow from the company 's core operating activities.

Direct Taxes Paid/Adjusted (Net of Refunds):

In both years, there were adjustments for direct taxes paid or adjusted net of refunds, with -1419.06 Rs in 2023 and -3115.51 Rs in 2022, which impact the company 's overall cash position.

Net Cash Flow from / (Used in) Operating Activities:

The net cash flow from or used in operating activities was -871.18 Rs in 2023, an improvement from -5277.07 Rs in 2022. This figure summarizes the company 's cash flow from its day-to-day operations.

Cash Flow from Investing Activities:

Proceeds from Sale/ (Purchase) of Investments (Net):

In 2023, there were proceeds from the sale or purchase of investments (net) amounting to -206.66 Rs. In 2022, this figure was significantly higher at 2272.62 Rs.

Dividend:

The company also received dividends, with 1379.81 Rs in 2023 and 1233.22 Rs in 2022.

Fair Value Changes:

Fair value changes in investments or assets amounted to 174.73 Rs in 2023 and 1530.6 Rs in 2022.

Net Cash Flow from / (Used in) Investing Activities:

The net cash flow from or used in investing activities was 1347.88 Rs in 2023, compared to 5036.43 Rs in 2022. This category encompasses the company 's cash flows related to investments in assets or securities.

Net Increase/(Decrease) in Cash and Cash Equivalents:

In 2023, there was a net increase in cash and cash equivalents of 476.69 Rs, indicating a positive cash flow for the year. In contrast, 2022 saw a decrease of -240.63 Rs in cash and cash equivalents.

Cash and Cash Equivalents:

Cash & Cash Equivalents - Opening Balance:

In 2023, the opening balance of cash and cash equivalents was 332 Rs, a decline from 872.64 Rs in 2022.

Cash & Cash Equivalents - Closing Balance:

The closing balance of cash and cash equivalents in 2023 was 808.7 Rs, reflecting the ending cash position. In 2022, it was 332 Rs.

Components of Cash and Cash Equivalents:

Cash on Hand:

In 2023, the company had 12.93 Rs in cash on hand, compared to 47.03 Rs in 2022.

Balances with Banks in Current Account: The balances with banks in the current account were 795.77 Rs in 2023, an increase from 284.98 Rs in 2022.

Total Cash and Cash Equivalents: In 2023, the total cash and cash equivalents amounted to 808.7 Rs, while in 2022, they were 332 Rs.

Below are the Financial Ratios

Here is a summary of the financial and operational metrics for Kabirdas Investment Limited for the years 2023 and 2022:

Liquidity Ratios:

Current Ratio:

2023: 9.23

2022: 200.1

The current ratio measures the company 's ability to cover its short-term obligations with its current assets. In both years, Kabirdas Investment Limited had very high current ratios, indicating a strong ability to meet short-term liabilities.

Profitability Ratios:

Return On Equity Ratio:

2023: 0.23

2022: Not provided

The return on equity ratio reflects the company 's profitability in relation to shareholders ' equity. In 2023, the company had a return on equity of 0.23, but the 2022 value is not provided.

Net Capital Turnover Ratio:

2023: 0.01

2022: Not provided

The net capital turnover ratio measures the efficiency of capital usage in generating revenue. In 2023, the company had a low net capital turnover, but the 2022 value is not provided.

Net Profit Ratio:

2023: -1.32

2022: 0.06

The net profit ratio indicates the company 's net profit as a percentage of its total revenue. In 2023, there was a negative net profit ratio, while in 2022, it was positive but low.

Return on Capital Employed:

2023: 0.01

2022: 0.23

Return on capital employed measures the return generated from the capital invested in the business. In 2023, the company had a very low return on capital employed, and in 2022, it was higher.

Return on Investment:

2023: 0.0116

2022: 0.0239

The return on investment ratio indicates the efficiency of capital utilization. In both years, the company 's return on investment was low, with a decrease from 2022 to 2023.