| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Kineco Limited |
Particulars | 31-03-2024 | 31-03-2023 |
Assets |
|
|
Non-current assets |
|
|
Property, plant and equipment | 6,733.21 | 5,658.02 |
Other intangible assets | 341.14 | 258.93 |
Intangible assets under development | 289.17 | 0 |
Non-current financial assets |
|
|
Non-current investments | 1.32 | 0.84 |
Other non-current financial assets | 1,221.37 | 128.77 |
Total non-current financial assets | 1,222.69 | 129.61 |
Deferred tax assets (net) | 0 | 141.97 |
Other non-current assets | 39.55 | 339.26 |
Total non-current assets | 8,625.76 | 6,883.70 |
Current assets |
|
|
Inventories | 3,919.70 | 2,793.38 |
Trade receivables, current | 8,897.43 | 9,131.68 |
Cash and cash equivalents | 3,076.30 | 2,165.43 |
Other current financial assets | 283.78 | 341.21 |
Total current financial assets | 12,257.51 | 11,638.32 |
Other current assets | 1,762.78 | 1,864.98 |
Total current assets | 17,939.99 | 16,296.68 |
Total assets | 26,565.75 | 23,180.38 |
Equity and Liabilities |
|
|
Equity |
|
|
Equity share capital | 626.42 | 626.42 |
Other equity | 2,232.95 | 1,733.05 |
Total equity attributable to owners of parent | 2,859.37 | 2,359.47 |
Non-controlling interest | 2,329.81 | 2,094.57 |
Total equity | 5,189.18 | 4,454.04 |
Liabilities |
|
|
Non-current liabilities |
|
|
Borrowings, non-current | 3,703.44 | 4,960.57 |
Other non-current financial liabilities | 78.09 | 96.29 |
Total non-current financial liabilities | 3,781.53 | 5,056.86 |
Provisions, non-current | 188.19 | 159.49 |
Deferred tax liabilities (net) | 79.94 | 0 |
Other non-current liabilities | 1,165.14 | 89.08 |
Total non-current liabilities | 5,214.80 | 5,305.43 |
Current liabilities |
|
|
Borrowings, current | 8,324.87 | 8,659.84 |
Trade payables, current | 4,575.78 | 4,220.52 |
Other current financial liabilities | 55.94 | 168.94 |
Total current financial liabilities | 12,956.59 | 13,049.30 |
Other current liabilities | 3,022.72 | 2,222.01 |
Provisions, current | 176.38 | 130.68 |
Current tax liabilities | 6.08 | 18.92 |
Total current liabilities | 16,161.77 | 13,420.91 |
Total liabilities | 21,376.57 | 18,726.34 |
Total equity and liabilities | 26,565.75 | 23,180.38 |
Particulars | 31-03-2024 | 31-03-2023 |
Income |
|
|
Revenue from operations | 17,452.32 | 16,722.23 |
Other income | 567.39 | 216.33 |
Total income | 18,019.71 | 16,938.56 |
Expenses |
|
|
Cost of materials consumed | 8,510.14 | 9,373.67 |
Changes in inventories of finished goods, work-in-progress, and stock-in-trade | -195.84 | -144.07 |
Employee benefit expense | 2,917.78 | 2,813.92 |
Finance costs | 1,200.73 | 1,105.92 |
Depreciation, depletion, and amortization expense | 863.79 | 685.19 |
Other expenses | 3,612.22 | 3,971.73 |
Total expenses | 16,908.82 | 17,806.36 |
Profit before exceptional items and tax | 1,110.89 | -867.80 |
Total profit before tax | 1,110.89 | -867.80 |
Tax Expense |
|
|
Current tax | 127.04 | 222.77 |
Deferred tax | 216.97 | -274.62 |
Total tax expense | 344.01 | -51.85 |
Profit (Loss) from continuing operations | 766.88 | -815.95 |
Total profit (loss) for the period | 766.88 | -842.75 |
Profit (Loss) Attributable to: |
|
|
Owners of parent | 519.62 | -1,149.44 |
Non-controlling interests | 247.27 | 306.69 |
Other Comprehensive Income (OCI) (Net of Tax) |
|
|
Other comprehensive income that will not be reclassified to profit or loss | -31.74 | -10.29 |
Total OCI | -31.74 | -10.29 |
Total Comprehensive Income | 735.14 | -853.04 |
Comprehensive Income Attributable to: |
|
|
Owners of parent | -19.72 | -12.96 |
Non-controlling interests | -12.03 | 2.67 |
Earnings Per Share (EPS) |
|
|
Basic EPS (INR/share) | 11.74 | -13.62 |
Diluted EPS (INR/share) | 11.74 | -13.62 |
Particulars | 31-03-2024 | 31-03-2023 |
Cash Flows from Operating Activities |
|
|
Profit before tax | 1,110.89 | -867.80 |
Adjustments for reconcile profit (loss) |
|
|
Adjustments for decrease (increase) in inventories | -1,126.33 | -330.34 |
Adjustments for decrease (increase) in trade receivables, current | 212.08 | -2,923.74 |
Adjustments for decrease (increase) in other current assets | -17.80 | 562.75 |
Adjustments for decrease (increase) in other non-current assets | 311.09 | -140.05 |
Adjustments for other financial assets, current | -1,066.13 | -134.96 |
Adjustments for increase (decrease) in trade payables, current | 333.08 | 1,059.09 |
Adjustments for increase (decrease) in other current liabilities | 2,800.71 | -129.30 |
Adjustments for provisions, current | 32.86 | 12.13 |
Adjustments for provisions, non-current | 1,104.76 | 13.85 |
Adjustments for unrealized foreign exchange losses (gains) | -101.49 | 6.09 |
Other adjustments to reconcile profit (loss) | 1,575.66 | 1,057.35 |
Total adjustments for reconcile profit (loss) | 4,922.28 | -261.94 |
Net cash flows from (used in) operations | 6,033.17 | -1,129.74 |
Interest received | -189.52 | -113.31 |
Income taxes paid (refund) | 83.21 | 152.48 |
Other inflows (outflows) of cash | -375.75 | 14.74 |
Net cash flows from (used in) operating activities | 5,384.69 | -1,380.79 |
Cash Flows from Investing Activities |
|
|
Proceeds from sales of property, plant, and equipment | 3.25 | 60.20 |
Purchase of property, plant, and equipment | 1,964.06 | 1,393.42 |
Interest received | 189.52 | 113.31 |
Other inflows (outflows) of cash | 120 | 0 |
Net cash flows from (used in) investing activities | -1,651.29 | -1,219.91 |
Cash Flows from Financing Activities |
|
|
Repayments of borrowings | 1,595.15 | -3,085.64 |
Dividends paid | 0 | 245 |
Interest paid | 1,200.73 | 1,105.92 |
Other inflows (outflows) of cash | -128.14 | 81.89 |
Net cash flows from (used in) financing activities | -2,924.02 | 1,816.61 |
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 809.38 | -784.09 |
Effect of exchange rate changes on cash and cash equivalents | 101.49 | -6.09 |
Net increase (decrease) in cash and cash equivalents | 910.87 | -790.18 |
Cash and cash equivalents at end of period | 3,076.30 | 2,165.43 |
Here is the summary of above cash flow statement:
Cash Flows from Operating Activities
Profit before tax for the period was 1,110.89 lakhs, compared to a loss of 867.80 lakhs for the previous year. Adjustments for reconciling the profit include a decrease in inventories of -1,126.33 lakhs (previous year -330.34 lakhs), a decrease in trade receivables, current of 212.08 lakhs (previous year -2,923.74 lakhs), and a decrease in other current assets of -17.80 lakhs (previous year 562.75 lakhs). There was an increase in other non-current assets of 311.09 lakhs (previous year -140.05 lakhs), and adjustments for other financial assets, current showed -1,066.13 lakhs (previous year -134.96 lakhs). The adjustments also reflect an increase in trade payables, current of 333.08 lakhs (previous year 1,059.09 lakhs) and an increase in other current liabilities of 2,800.71 lakhs (previous year -129.30 lakhs). Provisions, current increased by 32.86 lakhs (previous year 12.13 lakhs), and provisions, non-current showed an increase of 1,104.76 lakhs (previous year 13.85 lakhs). Unrealized foreign exchange losses (gains) accounted for -101.49 lakhs (previous year 6.09 lakhs). Other adjustments to reconcile the profit totaled 1,575.66 lakhs (previous year 1,057.35 lakhs). In total, the adjustments for reconciling profit amounted to 4,922.28 lakhs (previous year -261.94 lakhs).
Net cash flows from operations were 6,033.17 lakhs (previous year -1,129.74 lakhs). Interest received was -189.52 lakhs (previous year -113.31 lakhs), and income taxes paid amounted to 83.21 lakhs (previous year 152.48 lakhs). Other inflows (outflows) of cash were -375.75 lakhs (previous year 14.74 lakhs). Therefore, the net cash flows from operating activities amounted to 5,384.69 lakhs (previous year -1,380.79 lakhs).
Cash Flows from Investing Activities
Proceeds from the sales of property, plant, and equipment were 3.25 lakhs (previous year 60.20 lakhs), while purchases of property, plant, and equipment amounted to 1,964.06 lakhs (previous year 1,393.42 lakhs). Interest received was 189.52 lakhs (previous year 113.31 lakhs), and other inflows (outflows) of cash were 120 lakhs (previous year 0). As a result, the net cash flows from investing activities were -1,651.29 lakhs (previous year -1,219.91 lakhs).
Cash Flows from Financing Activities
Repayments of borrowings amounted to 1,595.15 lakhs (previous year -3,085.64 lakhs). There were no dividends paid during the current year (previous year 245 lakhs), and interest paid was 1,200.73 lakhs (previous year 1,105.92 lakhs). Other inflows (outflows) of cash were -128.14 lakhs (previous year 81.89 lakhs). Consequently, the net cash flows from financing activities were -2,924.02 lakhs (previous year 1,816.61 lakhs).
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
The net increase in cash and cash equivalents before the effect of exchange rate changes was 809.38 lakhs (previous year -784.09 lakhs). The effect of exchange rate changes on cash and cash equivalents was 101.49 lakhs (previous year -6.09 lakhs). Therefore, the net increase in cash and cash equivalents amounted to 910.87 lakhs (previous year -790.18 lakhs).
Cash and cash equivalents at end of period
The cash and cash equivalents at the end of the period stood at 3,076.30 lakhs (previous year 2,165.43 lakhs).
