NMS Resources Global Limited Annual Report and Financials

Particulars

2023

2022

ASSETS

Non-current Assets

Property, Plant and Equipment

25.34

1.13

Capital work-in-progress

60.95

60.95

Other Intangible Assets

30.60

28.93

Financial assets

   (i) Investments

59.01

59.01

   (iii) Loans

292.98

289.40

Deferred Tax Assets (net)

11.32

-

Other Non -Current Assets

74.22

-

Total Non-Current Assets

554.43

439.41

Current assets

Inventories

38.49

20.13

   (i) Investments

   (ii) Trade receivables

314.26

371.47

   (iii) Cash and cash equivalents

25.99

32.40

   (iv) Bank balances other than (iii) above

0.05

0.05

   (v) Loans

609.96

163.61

   (iv) Others

66.27

(37.94)

Current Tax Assets (Net)

5.88

Other current assets

285.82

162.74

Total Current Assets

1,340.84

718.32

Total Assets

1,895.27

1,157.73

EQUITY AND LIABILITIES

Equity

Equity Share capital

300.56

300.56

Other equity

(177.35)

(177.80)

Net Share Capital

123.35

122.76

Liabilities

Non-current liabilities

Financial liabilities

   (i) Borrowing

768.02

305.21

   (iii) Other Financial Liabilities

4.60

Deferred Tax Liabilities (Net)

0.10

Total Non-Current Liabilities

772.62

305.31

Current liabilities

Financial liabilities

   (i) Borrowings

46.74

   (ii) Trade payables

505.60

142.29

   iii) Other Financial Liabilities

95.81

357.32

Other current liabilities

363.52

169.84

Provisions

34.50

12.62

Current tax liabilities(net)

1.10

0.83

Total Current Liabilities

1,000.54

729.64

Total Equity and Liabilities

1,896.37

1,157.71

Particulars

2023

2022

I Revenue from operations

655.70

273.96

II Other Income

3.43

3.00

III Total Income (I+II)

659.13

276.95

IV Expenses

Operating Expenses

204.80

15.50

Purchse of Stock in Trade

357.71

2.00

Changes in inventories of finished goods, stock-in-trade and work- in-progress

(18.37)

173.90

Employee benefits expenses

36.65

28.24

Finance costs

4.30

0.21

Depreciation and amortisation expenses

11.79

0.10

Other Expenses

33.10

30.22

Total expenses (IV)

629.98

273.23

V Profit/ (loss) before exceptional items and tax (I- IV)

29.15

3.73

VII Profit/ (loss) before before exceptions items and tax(V-VI)

29.15

3.73

VIII Tax expense:

(1)Current tax

1.10

1.36

(2)Deferred tax

0.31

0.04

Total Tax expense (VIII)

1.41

1.39

IX Profit (Loss) for the period from continulng operations (VlI-VlII)

27.74

2.33

XII Profit/(loss) from Discontinued operations (after tax) (X-XI)

27.74

2.33

XV Total Comprehensive Income for the period (XIII+XIV)

27.74

2.33

XVII Earning per equity share (for discontinued & continuing operation)

(1)Basic (in INR)

0.92

0.08

(2)Diluted (in INR)

0.53

0.0

Particulars

2023

2022

OPERATING ACTIVITIES

Net Profit before tax

23.69

1.43

Adjustments for:

Provisions

1.00

Finance costs

0.45

0.11

Depreciation & amortisation expenses

0.80

0.04

Operating Profit before Working Capital Changes

25.94

1.58

Adjustment for Working Capital Changes :

(Increase)/decrease in trade receivable

(36.38)

(85.63)

(Increase)/decrease in inventory

(9.89)

(Increase)/decrease in loans, advances and other current assets

23.09

(25.51)

Increase/(decrease) in liabilities and provisions

(193.54)

(373.75)

Cash generated from operations

(216.72)

(484.89)

Income tax refund / (paid)

0.76

Net cash flow inflow from operating activities

(191.54)

(483.31)

INVESTING ACTIVITIES

Investment in Equity

(79.80)

700.21

Capital work in progress

(0.13)

Purchase of Fixed Assets

(10.79)

(Increase)/decrease in Project in Progress

(70.11)

(Increase)/decrease in other loans and advances

(113.97)

(212.09)

Net cash flow from investing activities

(274.67)

487.99

FINANCING ACTIVITIES

Increase/(decrease) in borrowings

474.08

Interest paid

(0.45)

(0.11)

Net cash flow from financing activities

473.62

(0.11)

Net increase/(decrease) in cash and cash equivalents

7.41

4.57

Cash and cash equivalents at beginning of the year

5.55

0.99

Cash and cash equivalents at year end

12.96

5.55