Market Simplified Annual Reports, Balance Sheet and Financials

Particulars

As at 31 March 2023

As at 31 March 2022

ASSETS

Non-current assets

Non-Current Assets

─ Property, Plant, and Equipment

                                 2.61

                                 1.97

─ Intangible assets

                                 0.00

                                 0.22

─ Capital work-in-progress

                                 7.27

                                 4.81

─ Other Non-current assets

                                 2.23

                                 2.18

Total non-current assets

                               12.10

                                 9.19

Current assets

─ Trade receivables

                                 2.78

                                 4.49

─ Cash and Cash equivalents

                               20.97

                                 5.85

─ Short-term loans and advances

                               11.86

                               11.07

─ Other current assets

                                 2.62

                                 2.02

Total current assets

                               38.23

                               23.43

TOTAL ASSETS

                               50.33

                               32.62

EQUITY AND LIABILITIES

Shareholders ' Funds

─ Equity Share Capital

                               21.39

                               16.58

─ Other Equity 

                               23.48

                               11.36

Total equity

                               44.87

                               27.94

Non-current liabilities

─ Long-term provisions

                                 2.81

                                 1.96

Total non-current liabilities

                                 2.81

                                 1.96

Current Liabilities

─ Short-term borrowings

                                 0.19

                                 0.42

─ Trade payables

                                 0.85

                                 0.95

─ Other current liabilities

                                 1.28

                                 1.12

─ Short-term provisions

                                 0.34

                                 0.24

Total current liabilities

                                 2.65

                                 2.73

TOTAL EQUITY AND LIABILITIES

                               50.33

                               32.62

PARTICULARS

2023

2022

Income from operations  

            48.3199

            43.0613

Other income          

              0.2406

              0.7518

Total Income         

           48.5605

           43.8131

Expenses          

Employee benefits expense

            34.3461

            26.6575

Finance costs

              0.0586

              0.2872

Depreciation and amortization expense

              1.3808

              2.7162

Other expenses        

            11.3131

            10.3210

Total Expenses         

           47.0986

           39.9819

Profit before tax      

             1.4619

             3.8312

Tax Expense        

Current tax

              0.3674

              0.9951

MAT credit entitlement 

             -0.4982

             -0.4483

Deferred tax         

                     -  

                     -  

Profit after tax for the year

             1.5927

             3.2844

Earnings per Share (EPS)    

[Nominal value of share Rs. 10/- per share]

 Basic            

                  0.83

                  2.00

 Diluted

                  0.83

                  2.00

Particulars

 31st March 2023

 31 March 2022 

A. Cash flows from operating activities

Profit before tax 

                                 1.46

                                 3.83

Adjustments

Depreciation/amortization

                                 1.38

                                 2.72

(Profit)/Loss on sale of fixed assets

                                -0.00

                                      -  

Interest expenses

                                 0.06

                                 0.29

Interest income

                                -0.24

                                -0.13

Operating cash flows before working capital changes

                                 2.66

                                 6.71

(Increase)/Decrease in trade receivables

                                 1.11

                                -1.60

(Increase)/Decrease in loans and advances

                                -0.88

                                -2.61

Increase/(Decrease) in current liabilities

                                 0.05

                                -2.87

Increase/(Decrease) in provisions

                                 0.96

                                 0.37

Cash generated from operating activities

                                 3.89

                                -0.00

Income taxes refunded/(paid)

                                 0.13

                                -0.55

Net cash generated from/(used by) operating activities (A)

                                 4.02

                                -0.55

Cash Flows from Investing Activities:

Purchase of fixed assets

                                -1.80

                                -1.81

Capital Work in progress

                                -2.45

                                -1.01

Proceeds from sale of fixed assets

                                 0.00

                                      -  

Interest received

                                 0.24

                                 0.13

Net cash generated from investing activities (B)

                                -4.01

                                -2.68

Cash Flows from Financing Activities:

Availment/(Repayment) of working capital facilities

                                -0.02

                                -1.38

Availment/(Repayment) of borrowings

                                -0.22

                                 0.34

Proceeds from issue of shares

                               15.39

                                 5.00

Interest paid

                                -0.06

                                -0.29

Net cash provided from/(used by) financing activities (C)

                               15.10

                                 3.67

Net (Decrease)/Increase in Cash and Cash Equivalents (A+B+C)

                               15.11

                                 0.44

Cash and cash equivalents at the beginning of the year

                                 5.85

                                 5.41

Cash and cash equivalents at the end of the year

                               20.97

                                 5.85

Particulars

31-Mar-23

31-Mar-22

Current Ratio (in times)

16.42

9.03

Debt-Equity Ratio (in times)

0

0.02

Debt Service Coverage Ratio (in times)

14.56

15.75

Return on Equity Ratio (in %)

0.03

0.11

Inventory Turnover Ratio (in times)

0

0

Trade Receivables Turnover Ratio (in times)

11.72

8.05

Trade Payable Turnover Ratio (in times)

17.58

9.89

Net Capital Turnover Ratio (in times)

1.36

2.1

Net Profit Ratio (in %)

3

7

Return on Capital Employed Ratio (in %)

3

13

Particulars

2023

2022

Dividend per Share

0

0

Retained Earnings (In Rs. Crores)

23.48

11.36