MARBLE Finvest Ltd Annual Reports, Balance Sheet and Financials.

Marble Finvest Limited Balance Sheet (Rs In Lakhs)

Particulars	2023	2022
Assest
1.Financial assets
Cash And  Cash Equivalents	7.50	7.50
Loans	195.04	190.66
Investment	3294.99	3294.99
	3497.53	3493.15
2. Non -financial Assest
Current Tax  Assest	3.19	3.39
Deferred Tax Assest	5.04	5.07
Property   Plant & Equipment	0.12	0.12
Other Current Asset	0.01	0.01
	8.36	8.59
Total Assest	3505.89	3501.74
Liabilities
3.Financial  liabilities
(a)Payables
Total  outstanding  dues to creditors  other than micro  enterprises and small entreperies	3.51	2.68
(b)Other  Financial  Liabilites	0.83	1.86
	4.34	4.54
(4) Non-Financial  liabilities
(a) Provision	0.57	0.48
(b) Other Non Financial Liabilities	0.00	0.12
(5) Equity
(a) Equity Share Capital	279.90	279.90
(b)  Other Equity	3,221.08	3216.7
	3,500.98	3,496.60
Total Equity and Liability	3,501.81	3,498.58

Marble Finvest Limited Profit & Loss Statement (Rs In Lakhs)

PARTICULARS	2023	2022
I. Revenue from operations (gross)	15.4	16.01
II. Total income	15.4	16.01
III. Expenses
Employee  Benefits   Expenses	5.57	5.71
Other Expenses	3.69	7.45
IV. Total expenses	9.26	13.16
V. Profit before Tax	6.14	2.85
VI Tax expense:
i) Current tax	1.75	0.8
ii) Deffered Tax	-0.01	0
	1.74	0.8
VII. Profit after tax	4.4	2.05
Total Comprehensive Income of the year	4.4	2.05
Earning per equity share (Nominal value of share Rs. 10/-)
Basic	0.16	0.07
Diluted	0.16	0.07

Marble Finvest Limited Cash Flow Statement (Rs In Lakhs)

Particulars	2023	2022
A. Cash flow from operating activities
Net Profit before tax	6.14	2.85
Adjustments for:
Contingent Provision for Standard Assets (Net)	0.01
Operating profit before working capital changes	6.15	2.85
(Increase )/Decrease in  Loans	-4.4	-1.62
(Increase )/Decrease in  Other Current Assest	0.19	-1.16
(Increase )/Decrease in  Other Financial Liability	-1.03	0.55
(Increase )/Decrease in  Trade & Other Payable	0.84	-0.56
(Increase )/Decrease in   Provision	0.09
(Increase )/Decrease in  Other  Current Liability	-0.11	-0.09
	-4.42	-2.88
Cash generated from operations	1.73	-0.03
Direct taxes paid (net of refunds)	-1.73	-0.44
Net cash generated from operating activities	0	-0.47
Net increase in cash and cash equivalents (A+B+C)		-0.47
Cash and cash equivalents at the beginning of the year	7.5	7.97
Cash and cash equivalents at the end of the year/period	7.5	7.5

Certainly, here is a summary of the Cash Flow Statement for the years 2023 and 2022::

A. Cash Flow from Operating Activities:

Net Profit before tax: The company reported a net profit before tax of Rs. 6.14 in 2023, which is an improvement over the previous year 's figure of Rs. 2.85.

Contingent Provision for Standard Assets (Net): An adjustment of Rs. 0.01 was made for contingent provisions for standard assets.

Operating profit before working capital changes: The operating profit before working capital changes was Rs. 6.15.

Changes in Current Assets and Liabilities:

Increase/(Decrease) in Loans: There was an increase of Rs. -4.4 in loans.

Increase/(Decrease) in Other Current Assets: An increase of Rs. 0.19 in other current assets.

Increase/(Decrease) in Other Financial Liability: A decrease of Rs. -1.03 in other financial liabilities.

Increase/(Decrease) in Trade & Other Payables: An increase of Rs. 0.84 in trade and other payables.

Increase/(Decrease) in Provision: An increase of Rs. 0.09 in provisions.

Increase/(Decrease) in Other Current Liability: A decrease of Rs. -0.11 in other current liabilities.

Cash generated from operations: The company generated Rs. 1.73 in cash from its operating activities.

Direct taxes paid (net of refunds): Rs. -1.73 was paid for direct taxes, net of refunds.

Net cash generated from operating activities: The net cash generated from operating activities was Rs. 0, indicating no net increase or decrease.

A. Cash Flow from Operating Activities:

Net Profit before tax: The company reported a net profit before tax of Rs. 2.85 in 2022.

Contingent Provision for Standard Assets (Net): An adjustment for contingent provisions for standard assets was not provided in 2022.

Operating profit before working capital changes: The operating profit before working capital changes was Rs. 2.85.

Changes in Current Assets and Liabilities:

Increase/(Decrease) in Loans: There was an increase of Rs. -1.62 in loans.

Increase/(Decrease) in Other Current Assets: An increase of Rs. 0.19 in other current assets.

Increase/(Decrease) in Other Financial Liability: An increase of Rs. 0.55 in other financial liabilities.

Increase/(Decrease) in Trade & Other Payables: An increase of Rs. -0.56 in trade and other payables.

Increase/(Decrease) in Provision: An increase in provisions was not provided in 2022.

Increase/(Decrease) in Other Current Liability: A decrease of Rs. -0.09 in other current liabilities.

Cash generated from operations: The company generated Rs. -0.03 in cash from its operating activities.

Direct taxes paid (net of refunds): Rs. -0.44 was paid for direct taxes, net of refunds.

Net cash generated from operating activities: The net cash generated from operating activities was Rs. -0.47, indicating a decrease in cash.

B. Net increase in cash and cash equivalents (A+B+C):

The net increase in cash and cash equivalents was not provided for 2023.

C. Cash and cash equivalents at the beginning and end of the year/period:

Cash and cash equivalents at the beginning of the year: Rs. 7.5

Cash and cash equivalents at the end of the year/period: Rs. 7.5

Below are the Financial Ratios

Particulars	2023	2022
Current Ratio	1.73	1.66
Return on Equity Ratio	0.016	0.74
Net capital turnover ratio	1.35	1.4
Net profit ratio	0.29	0.13
Return on Capital employed	0.18	0.08
Crar Ratio	0.98	0.98

Here is a summary of the financial and operational metrics for Marble Finvest Limited 

1. Current Ratio:

1.73, showing an improved short-term liquidity position compared to 2022 (1.66).

2. Return on Equity (ROE) Ratio:

A significant decrease from 0.74 in 2022 to just 0.016 in 2023, indicating a notable decline in the company 's ability to generate profits in relation to shareholders ' equity.

3. Net Capital Turnover Ratio:

A slight decrease from 1.4 in 2022 to 1.35 in 2023, signifying a marginal reduction in capital efficiency for generating revenue.

4. Net Profit Ratio:

A substantial increase from 0.13 in 2022 to 0.29 in 2023, reflecting a significantly improved ability to retain revenue as profit.

5. Return on Capital Employed (ROCE):

A notable increase from 0.08 in 2022 to 0.18 in 2023, indicating improved returns on the capital invested in the business.

6. Capital to Risk-Weighted Assets Ratio (CRAR):

Remained consistent at 0.98 in both 2022 and 2023, meeting regulatory requirements.