Pact Industries Limited Annual Report, Balance Sheet and Financials

Particulars

2023

2022

ASSETS

(1) Non Current Assets

Propert, Plant and Equipment

     156.48

     170.78

Other non-current Assets

       86.93

     109.12

(2) Current Assets

Inventories

     739.69

     787.67

Financial Assets

   - Trade receivables

  1,378.01

     988.14

   - Cash and cash equivalents

       20.09

         6.06

Other current assets

       12.51

       24.52

Other Tax Assets (Net)

         1.87

         2.65

Total Assets

 2,395.58

 2,088.94

EQUITY AND LIABILITES

EQUITY

Equity Share Capital

     554.08

     554.08

Other Equity

     190.32

     291.38

Total Equity

    744.40

    845.46

Liabilities

(1)Non Current Liabilities

Financial Liabilities

   - Borrowings

     305.96

     326.52

Deferred tax Liabilities (Net

       27.30

         4.26

(1) Current Liabilities

Financial Liabilities

   - Borrowings

     826.80

     767.81

   - Trade Payables

     455.39

     122.25

   - Other Financial Liabilites

         5.50

         4.51

Other Current Liabilites

         1.89

Provisions

       30.23

       16.24

 2,395.58

 2,088.94

Particulars

2023

2022

l.Revenue from operations

 2,294.38

 2,830.09

ll.Other Income

        3.75

      38.41

lll.Total Income(l+ll)

 2,298.13

 2,868.50

lV.Expenses:

Cost of materials consumed

       32.32

     206.99

Purchase of Stock in Trade

  2,107.48

  2,505.43

Change in Inventory in WIP,Finished and Traded Goods

       46.62

       23.20

Manufactruing Expenses

       16.21

       38.72

Employee Benefit Expense

       13.40

       15.64

Financial Costs

     121.74

       75.73

Admininistrative Expenses

       17.35

       14.19

Selling & Distribution Expenses

            -  

         0.08

Repair & Maintenance

         1.81

         4.49

Depreciation and Amortization Expense

       20.68

       20.99

Total Expenses (IV)

  2,377.61

  2,859.06

V.Profit before exceptional and extraordinary items and tax

      79.48

        9.44

Vl.Less: Exceptional Items (Prelimanry Exp. W/Off)

Vll.Profit before extraordinary items and tax (V - VI)

       79.48

         9.44

Vlll.Extraordinary Items

lX.Profit before tax (VII - VIII)

      79.48

        9.44

X.Tax Expenses:

   (1) Current tax

         1.53

   (2) Deferred tax

       23.05

         2.52

Xl.Profit(Loss) from the continuing operations (IX-X)

    102.53

        5.39

Xll.Profit/(Loss) from discontinuing operations

Loss on Sale of Fixed Assets

Xlll.Tax expense of discontinuing operations

XlV.Profit/(Loss) from Discontinuing operations (XII - XIII)

     102.53

         5.39

XV.Profit/(Loss) for the period (XI + XIV)

     102.53

         5.39

XVl.Earning per equity share:

   (1) Basic

         0.19

         0.01

   (2) Diluted

         0.19

         0.01

Particulars

2023

2022

A.Cash Flow from Operating Activities

    -79.48

     9.44

Add:-Non Operating /Non Cash Expenses

     Dep. Reserve trid. To Assets

  143.68

    7.03

    64.20

  16.47

     Changes in Working Capital:-

Less:-Increase/(Decrease) in Current Assets

     76.13

  -78.37

      Cash Generated from Opereations

  140.33

 -61.90

Less:-Current Taxes

          -  

     1.53

Net Cash Flow From Operating Activities (A)

  140.33

 -63.43

B. Cash Flow From Investing Activities

     Decrease/(Increase) in Non Current Assets

      -7.04

   88.88

Net Cash Flow From Investing Activities (B)

     -7.04

  88.88

C. Cash Flow  From Financing Activities

     Bank Charges

  -119.26

  -36.13

Net Cash Flow From Financing Activities

 -119.26

 -36.13

Net Cash & Cash Equivalent (a-b-c)

    14.03

 -10.68

     Cash & Cash Equivalent in the beginning

       6.06

   16.74

     Cash & Cash Equivalent at the end

     20.09

     6.06