Operational Energy Annual Report

Operational Energy Group India Limited (Operational Energy) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
Operational Energy Group India Limited

Operational Energy Group India Limited Balance Sheet (In Lakhs)

PARTICULARS	2023	2022
I. ASSETS
(1) Non-Current Assets
a. Property, Plant & Equipment	875.73	526.59
b. Investment Property	29.25	38.04
c. Intangible Assets	1.84	2.89
d. Financial Assets
(i) Investments	1,526.32	1,230.93
(ii) Loans and Advances	101.64	118.18
e. Deferred Tax Assets (Net)	51.04	67.35
f. Other Non-Current Assets	196.88	151.47
(2) Current Assets
a. Inventories	455.66	103.97
b. Financial Assets
(i)Trade Receivables	3,993.83	3,411.36
(ii) Cash and Cash Equivalents	5,904.81	6,957.03
(iii) Short Term Loans and Advances	1,884.79	1,764.55
c. Current Tax Assets	286.79	342.03
TOTAL	15,308.58	14,714.38
II. EQUITY AND LIABILITIES
(1) Equity
a. Equity Share Capital	1,304.18	1,304.18
b. Other Equity	6,235.43	5,225.50
Non - Controlling Interest	-7.55	-19.43
(2) Non-Current Liabilities
a. Financial Liabilities
(i) Long Term Borrowings	16.1	30.04
b. Long Term Provisions	17.99	16.02
(3) Current Liabilities
a Financial Liabilities
(i) Short Term Borrowings	-	648.65
(ii) Trade Payables	2,081.71	2,252.55
b Other Current Liabilities	5,398.21	4,888.92
c Short Term Provisions	262.51	367.95
TOTAL	15,308.58	14,714.38

Operational Energy Group India Limited Profit & Loss Statement (In Lakhs)

PARTICULARS	2023	2022
Income
Revenue from Operations	26,345.13	29,031.88
Other Income	797.17	250.4
Total Revenue	27,142.30	29,282.28
Expenses
Cost of Materials /Services consumed	12,588.62	13,126.23
Changes in Inventories	-351.69	6.42
Employee Benefit Expenses	12,112.87	11,580.39
Finance Cost	195.07	67.76
Depreciation and Amotisation Expenses	104.54	75.77
Other Expenses	1,239.47	2,891.16
Total Expenses	25,888.88	27,747.72
	1,253.42	1,534.56
Profit before Exceptional items and Tax
Exceptional Items
Profit after Exceptional items and Tax	1,253.42	1,534.56
Profit Before Tax	1,253.42	1,534.56
Tax Expenses
(1) Current Tax	379.19	354.19
(2) Deferred Tax	16.31	17.8
Profit (loss) for the period from continuing operations	857.92	1,162.57
Profit/(Loss) from Discontinuing operation	857.92	1,162.57
Profit/(Loss) For the period
Other Comprehensive Income
A i) Items that will not be reclassified to Profit or Loss Actuarial re measurements	63.26	61.82
Fair Value measurement of Financial instrument ( FVTOCI)	187.48	-4.36
ii) Income Tax relating to items that will not be reclassified to Profit or Loss	37.71	6.68
Total Other Comprehensive Income	213.02	64.14
Total Comprehensive Income for the Year	1,070.94	1,226.71
Earning Per equity Share of face value of Rs.10/- each	8.21	9.41
Basic & Diluted	8.21	9.41

Operational Energy Group India Limited Consolidated Cash Flow Statement (In Lakhs)

Particulars	2023	2022
CASH FLOW STATEMENT
A.CASH FLOW FROM OPERATIONS
Profit before Tax	1,253.42	1,534.56
Less:- Provision for Taxation	379.19	122.81
Net Profit after Tax	874.23	1,411.75
Adjustments for
Depreciation	104.54	75.77
Other Comprehensive Income	163.85	-123.69
Operating profit before working capital	1,142.62	1,363.83
(Increase)/Decrease in Sundry Debtors	-582.47	989.94
(Increase)/Decrease in Inventories and other current assets	-296.44	28.43
(Increase)/Decrease in Loans and Advances	-120.24	1,267.20
Increase/(Decrease) in current liabilities	-415.64	-1,911.12
SUB TOTAL	-1,414.79	374.45
Cash generated from Operating activities	-272.17	1,738.28
B. CASH FLOW FROM INVESTING ACTIVITIES
Purchase of Fixed Assets	-443.83	-108.3
Purchase/Sale of Investments	-295.39	-103.72
Long term Loans and Advances	-28.86	5.9
Net cash generated/Used from/in Investing Activities	-768.08	-206.12
C. CASH FLOW FROM FINANCING ACTIVITIES
Proceeds from long term borrowings (net)	-11.97	-372.91
Net cash generated/used in Financing activities	-11.97	-372.91
Net increase in cash and cash equivalents	-1,052.22	1,159.25
Cash and cash Equivalents (Opening Balance)	6,957.03	5,797.78
Cash and cash Equivalents (Closing Balance)	5,904.81	6,957.03

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

Cash Flow from Operations (2023)

In 2023, Kashipur Holdings Limited reported a profit before tax of ₹1,253.42. After accounting for provisions for taxation, the net profit after tax was ₹874.23. Adjustments were made for depreciation and other comprehensive income, resulting in an operating profit before working capital changes of ₹1,142.62.

However, working capital changes had a significant impact on cash flow. The increase in sundry debtors, inventories, and other current assets decreased cash flow by ₹1,414.79, while an increase in loans and advances partially offset this with ₹374.45. Overall, cash generated from operating activities amounted to -₹272.17.

Cash Flow from Operations (2022)

In the previous year, 2022, the company reported a profit before tax of ₹1,534.56, with provisions for taxation deducted, resulting in a net profit after tax of ₹1,411.75. Adjustments for depreciation and other comprehensive income led to an operating profit before working capital changes of ₹1,363.83.

Working capital changes also played a significant role. An increase in sundry debtors and other current assets contributed positively with ₹989.94, while decreases in inventories, loans and advances, and current liabilities had mixed effects. The net result was cash generated from operating activities of ₹1,738.28.

Cash Flow from Investing Activities (2023)

In 2023, Kashipur Holdings Limited 's investing activities involved the purchase of fixed assets, purchase/sale of investments, and long-term loans and advances. These activities resulted in a net cash outflow of -₹768.08.

Cash Flow from Investing Activities (2022)

In 2022, the company 's investing activities included the purchase of fixed assets, purchase/sale of investments, and long-term loans and advances, leading to a net cash outflow of -₹206.12.

Cash Flow from Financing Activities (2023)

In 2023, financing activities encompassed proceeds from long-term borrowings (net), resulting in a net cash outflow of -₹11.97.

Cash Flow from Financing Activities (2022)

In 2022, financing activities included proceeds from long-term borrowings (net), resulting in a net cash outflow of -₹372.91.

Net Increase/Decrease in Cash and Cash Equivalents (2023)

The net decrease in cash and cash equivalents for 2023 was -₹1,052.22, with cash and cash equivalents starting the year at ₹6,957.03 and ending at ₹5,904.81.

Net Increase/Decrease in Cash and Cash Equivalents (2022)

The net increase in cash and cash equivalents for 2022 was ₹1,159.25, with cash and cash equivalents starting the year at ₹5,797.78 and ending at ₹6,957.03.