| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| P R Holdings Limited |
|
Particulars |
2023 |
2022 |
|
ASSETS |
|
|
|
Non-current assets |
|
|
|
(a) Property, Plant and Equipment and Intangible Assets |
68.96 |
55.85 |
|
(b) Financial assets |
|
|
|
(i) Loans |
18,400.00 |
17,000.00 |
|
(ii) Other financial assets |
1,600.00 |
2,100.00 |
|
(c) Deferred tax Assets (Net) |
202.2 |
0 |
|
(d) Other Non Current Asset |
3,000.00 |
11,300.00 |
|
Total Non-Current Assets |
23,271.16 |
30,455.85 |
|
Current assets |
|
|
|
(a) Financial Assets |
|
|
|
(i) Investments |
14,505.20 |
69.71 |
|
(ii) Cash and cash equivalents |
469.02 |
4,004.15 |
|
(b) Other current assets |
275.59 |
406.19 |
|
(c) Current Tax Assets |
0 |
241.1 |
|
Total Current Assets |
15,249.81 |
4,721.15 |
|
TOTAL |
38,520.97 |
35,177.00 |
|
EQUITY AND LIABILITIES |
|
|
|
Equity |
|
|
|
(a) Equity share capital |
18,900.00 |
18,900.00 |
|
(b) Other equity |
19,141.69 |
15,849.67 |
|
|
38,041.69 |
34,749.67 |
|
Current Liabilities |
|
|
|
(a) Current tax liabilities |
3 |
180.67 |
|
(b) Other current liabilities |
77 |
50 |
|
(c) Provisions |
399.28 |
196.66 |
|
|
479.28 |
427.33 |
|
Total equity and liabilities |
38,520.97 |
35,177.00 |
|
Particulars |
2023 |
2022 |
|
Revenue from operations |
800 |
1,608.34 |
|
Other Income |
4,412.83 |
1,286.14 |
|
Total Income |
5,212.83 |
2,894.48 |
|
Expenses: |
664.67 |
639 |
|
Employee benefits expense Depreciation and amortization expense Other expenses |
31.39 |
6.19 |
|
Total Expenses |
481.78 |
1,483.40 |
|
|
1,177.83 |
2,128.60 |
|
Profit/(loss) before exceptional item and tax |
4,035.00 |
765.88 |
|
Exceptional item Profit/(loss) before tax |
-4.3 |
0 |
|
Tax expense/(credit): |
4,039.30 |
765.88 |
|
Current tax Deferred tax |
949.48 |
222.7 |
|
Deferred tax |
-202.2 |
0 |
|
Profit/(loss) for the year |
3,292.02 |
543.18 |
|
Other Comprehensive income/(loss) |
3,292.02 |
543.18 |
|
Total Comprehensive Income for the year comprising Profit/(Loss) and Other comprehensive Income for the year ) |
3,292.02 |
543.18 |
|
Earnings/(loss) per equity share (of Rs. 10/- each) Basic and Diluted ( in Rs. per share) |
1.74 |
0.029 |
|
Particulars |
2023 |
2022 |
|
A. CASH FLOW FROM OPERTING ACTIVITIES |
|
|
|
Profit before tax |
4,039.30 |
765.88 |
|
Adjustments For :- |
|
|
|
Add: Depreciation |
31.39 |
6.19 |
|
Less: Interest on Loans |
-1,222.40 |
-1,262.96 |
|
Less: Profit on sale of shares |
-4,520.97 |
0 |
|
Less: Notional (Gain)/Loss |
1,335.27 |
0 |
|
Less: Interest / Dividend Received |
-4.73 |
-13.51 |
|
Operating profit before working capital changes |
-342.14 |
-504.39 |
|
(Increase)/Decrease in other financial Assets |
500 |
1,800.00 |
|
(Increase)/Decrease in other current assets |
130.61 |
-920.88 |
|
(Increase)/Decrease in current tax assets |
241.1 |
0 |
|
Increase/(Decrease) in current liabilities |
51.95 |
34.35 |
|
Less: Tax Expense |
-949.48 |
-222.7 |
|
Net Cash Flow from operating activities |
-367.97 |
186.37 |
|
B. CASH FLOW FROM INVESTING ACTIVITIES |
|
|
|
Add: Advances recovered |
8,300.00 |
2,100.00 |
|
Less: Purchase of Investments |
-15,770.77 |
0 |
|
Add: Interest received |
1,222.40 |
1,262.96 |
|
Less: Purchase of Fixed Assets |
-44.49 |
0 |
|
Add: Interest Received on IT Refund |
4.73 |
13.51 |
|
Add: Profit on sale of Investment |
4,520.97 |
0 |
|
Net Cash Flow from Investing activities |
-1,767.16 |
3,376.47 |
|
C. CASH FLOW FROM FINANCING ACTIVITIES |
|
|
|
Loans provided during the year |
-1,400.00 |
0 |
|
Net Cash Flow from financing activities |
-1,400.00 |
0 |
|
NET INCREASE /(DECREASE) IN CASH AND CASH EQUIVALENTS |
-3,535.13 |
3,562.84 |
|
CASH AND CASH EQUIVALENTS |
|
|
|
Beginning of the year |
4,004.15 |
968.59 |
|
End of the year |
469.02 |
4,004.15 |
Certainly, here is a summary of the Cash Flow Statement for the years 2023 and 2022:
A. Cash Flow from Operating Activities:
1. Profit Before Tax:
In 2023, the company reported a Profit Before Tax of Rs. 4,039.30, a substantial increase from the previous year 's Rs. 765.88.
2. Adjustments For:
Add: Depreciation:
Depreciation increased from Rs. 6.19 in 2022 to Rs. 31.39 in 2023, reflecting higher asset consumption or a change in depreciation methods.
Less: Interest on Loans:
Interest on loans decreased from Rs. -1,262.96 in 2022 to Rs. -1,222.40 in 2023, indicating a reduction in interest expenses.
Less: Profit on Sale of Shares:
The company experienced a significant negative impact in 2023 with a Loss of Rs. -4,520.97 from the sale of shares, whereas, in 2022, there was no such transaction.
Less: Notional (Gain)/Loss:
In 2023, there was a notional gain of Rs. 1,335.27, reflecting a non-cash item influencing the profit.
Less: Interest/Dividend Received:
Interest/Dividend Received decreased from Rs. -13.51 in 2022 to Rs. -4.73 in 2023, indicating a decline in returns on investments.
3. Operating Profit Before Working Capital Changes:
The Operating Profit before working capital changes improved from Rs. -504.39 in 2022 to Rs. -342.14 in 2023, indicating operational efficiency.
4. (Increase)/Decrease in Other Financial Assets:
Other financial assets increased by Rs. 500 in 2023, compared to an increase of Rs. 1,800.00 in 2022.
5. (Increase)/Decrease in Other Current Assets:
Other current assets increased by Rs. 130.61 in 2023, compared to a decrease of Rs. -920.88 in 2022.
6. (Increase)/Decrease in Current Tax Assets:
Current tax assets increased by Rs. 241.10 in 2023, reflecting potential tax benefits.
7. Increase/(Decrease) in Current Liabilities:
Current liabilities increased by Rs. 51.95 in 2023, compared to an increase of Rs. 34.35 in 2022.
8. Less: Tax Expense:
Tax expenses increased from Rs. -222.70 in 2022 to Rs. -949.48 in 2023, reflecting higher tax obligations.
9. Net Cash Flow from Operating Activities:
The Net Cash Flow from operating activities was negative at Rs. -367.97 in 2023, contrasting with a positive Rs. 186.37 in 2022.
B. Cash Flow from Investing Activities:
1. Add: Advances Recovered:
Advances recovered increased significantly from Rs. 2,100.00 in 2022 to Rs. 8,300.00 in 2023, suggesting successful recovery of funds.
2. Less: Purchase of Investments:
The company made a significant investment in 2023 with a purchase of investments amounting to Rs. -15,770.77, while no such investment occurred in 2022.
3. Add: Interest Received:
Interest received remained stable, with Rs. 1,222.40 in 2023 compared to Rs. 1,262.96 in 2022.
4. Less: Purchase of Fixed Assets:
A minor purchase of fixed assets occurred in 2023, amounting to Rs. -44.49.
5. Add: Interest Received on IT Refund:
Interest received on IT refund increased slightly from Rs. 13.51 in 2022 to Rs. 4.73 in 2023.
6. Add: Profit on Sale of Investment:
A significant profit on the sale of investments was recorded in 2023, amounting to Rs. 4,520.97, while no such profit occurred in 2022.
7. Net Cash Flow from Investing Activities:
The Net Cash Flow from investing activities was negative at Rs. -1,767.16 in 2023, primarily due to the substantial investment in purchases of investments, in contrast to a positive Rs. 3,376.47 in 2022.
C. Cash Flow from Financing Activities:
1. Loans Provided During the Year:
In 2023, the company provided loans amounting to Rs. -1,400.00, while no such activity was reported in 2022.
2. Net Cash Flow from Financing Activities:
The Net Cash Flow from financing activities was negative at Rs. -1,400.00 in 2023, reflecting the outflow of funds for providing loans.
Summary of Cash and Cash Equivalents:
Beginning of the Year:
Cash and cash equivalents at the beginning of 2023: Rs. 4,004.15
Cash and cash equivalents at the beginning of 2022: Rs. 968.59
End of the Year:
Cash and cash equivalents at the end of 2023: Rs. 469.02
Cash and cash equivalents at the end of 2022: Rs. 4,004.15
|
Particulars |
2023 |
2022 |
|
Current ratio (in times) |
31.82 |
11.05 |
|
Return on equity ratio (in %) |
9% |
2% |
|
Return on investment (in %) |
11% |
N.A. |
|
Net capital turnover ratio (in times) |
0.08 |
0.16 |
|
Net profit ratio (in %) |
63.15% |
18.77% |
|
Return on capital employed (in %) |
8.70% |
1.56% |
Here is a summary of the financial and operational metrics for P R Holdings Limited for the years 2023 and 2022:
1. Current Ratio:
2023: The current ratio increased significantly to 31.82 times, indicating a substantial improvement in the company 's ability to cover short-term liabilities with short-term assets.
2022: The previous year 's current ratio was 11.05 times, suggesting a noteworthy enhancement in liquidity.
2. Return on Equity (ROE) Ratio:
2023: ROE surged to 9%, showcasing improved profitability in relation to shareholders ' equity.
2022: In the prior year, the ROE was 2%, indicating a substantial increase in returns for shareholders in 2023.
3. Return on Investment (ROI) Ratio:
2023: ROI stands at 11%, signifying a positive return on the company 's investments during the year.
2022: The ROI was not available, possibly due to the absence of specific investment return data.
4. Net Capital Turnover Ratio:
2023: The net capital turnover ratio declined to 0.08 times, suggesting a potential decrease in efficiency in utilizing capital to generate sales.
2022: In the preceding year, the ratio was 0.16 times, indicating a higher efficiency in capital utilization.
5. Net Profit Ratio:
2023: The net profit ratio soared to 63.15%, demonstrating a substantial improvement in profitability relative to total revenue.
2022: The previous year 's net profit ratio was 18.77%, showcasing a significant increase in profitability in 2023.
6. Return on Capital Employed (ROCE) Ratio:
2023: ROCE increased to 8.70%, signifying a better efficiency in using capital to generate profits.
2022: In the prior year, the ROCE was 1.56%, indicating a significant improvement in capital efficiency in 2023.
