| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Pharmed Limited |
|
Particulars |
As at 31 March 2023 |
As at 31 March 2022 |
|
ASSETS |
|
|
|
1) Non current assets |
|
|
|
a)Property, Plant, and Equipment |
|
|
|
i) Property, Plant, and Equipment |
47.54 |
49.73 |
|
ii) Intangible Assets |
0.10 |
0.12 |
|
iii) Capital work in progress |
0.31 |
0.31 |
|
b) Goodwill on consolidation |
29.11 |
29.11 |
|
c) Non current investments |
141.06 |
113.72 |
|
c) Deferred Tax Assets (Net) |
2.44 |
2.55 |
|
d) Other Non-Current Assets |
0.58 |
0.49 |
|
Total non current assets |
221.14 |
196.03 |
|
Current Assets |
|
|
|
a) Inventories |
31.02 |
32.24 |
|
b) Trade Receivables |
18.83 |
17.26 |
|
c) Cash and Cash Equivalents |
12.73 |
4.42 |
|
d) Short Term Loans and Advances |
6.06 |
12.26 |
|
Total current assets |
68.64 |
66.18 |
|
Total Assets |
289.78 |
262.21 |
|
EQUITY AND LIABILITIES |
|
|
|
EQUITY |
|
|
|
a) Equity Share capital |
0.86 |
0.86 |
|
b) Other equity |
230.19 |
198.74 |
|
Total Equity |
231.05 |
199.60 |
|
LIABILITIES |
|
|
|
Non-current Liabilities |
|
|
|
a) Other Long Term liabilities |
4.26 |
2.83 |
|
b) Long Trem Provisions |
4.99 |
4.53 |
|
Total non current liabilities |
9.25 |
7.36 |
|
Current liabilities |
|
|
|
a)Trade payables |
|
|
|
Total outstanding dues of micro and small Enterprises |
20.24 |
24.06 |
|
Total outstanding dues of creditors other than micro and small enterprises |
3.71 |
12.56 |
|
b) Other current liabilities |
4.27 |
5.81 |
|
c) Short Term Provisions |
21.26 |
12.82 |
|
Total current liailities |
49.48 |
55.25 |
|
Total liabilities |
58.73 |
62.61 |
|
Total Equity and liabilities |
289.78 |
262.21 |
|
PARTICULARS |
2023 |
2022 |
|
Revenue from Operations |
425.99 |
350.19 |
|
Other Income |
9.98 |
9.45 |
|
Total Revenue |
435.97 |
359.64 |
|
Expenses |
|
|
|
Purchase of Stock in Trade |
127.66 |
100.37 |
|
Changes In Inventories of Stock in Trade |
1.22 |
-6.25 |
|
Employee Benefits Expense |
129.97 |
97.79 |
|
Finance Cost |
0.36 |
0.30 |
|
Other Expenses |
130.39 |
110.09 |
|
Depreciation and Amortisation Expense |
3.27 |
2.32 |
|
Total Expenses |
392.87 |
304.62 |
|
Profit before Tax |
43.10 |
55.02 |
|
Tax Expense |
|
|
|
1) Current Tax |
10.03 |
13.08 |
|
2) Deferred Tax |
0.10 |
-0.39 |
|
Profit for the year |
32.97 |
42.33 |
|
Earnings per Equity share (Face Value Per Share) |
|
|
|
a) Basic (Rs.) |
76.54 |
98.27 |
|
b) Diluted (Rs.) |
76.54 |
98.27 |
|
Particulars |
31st March 2023 |
31 March 2022 |
|
A. Cash Flow from Operating Activities |
|
|
|
Profit/(Loss) Before Tax |
43.10 |
55.02 |
|
Adjustments for: |
|
|
|
Depreciation and amortisation expenses |
3.27 |
2.32 |
|
Finance cost |
0.36 |
0.30 |
|
Interest Income |
-0.81 |
-0.70 |
|
Net(gain) / Loss on sale of Investments |
-8.62 |
-7.83 |
|
Rental Income from Investment Properties |
-0.04 |
-0.04 |
|
(Gain) / Loss on sale of Asset |
0.01 |
0.01 |
|
Cash generated from operations before working capital changes |
37.27 |
49.08 |
|
Working capital changes |
|
|
|
Adjustments for (increase)/decrease in operating Assets |
|
|
|
Inventories |
1.22 |
-6.25 |
|
Trade receivables |
-1.57 |
-0.93 |
|
Short term loan and advances |
5.06 |
-5.23 |
|
Long term Loans and advances |
- |
1.20 |
|
Other non current assets |
-0.09 |
-0.16 |
|
Adjustments for (increase)/decrease in operating liabilities |
|
|
|
Trade payables |
-12.66 |
12.56 |
|
Other current liabilities |
-1.54 |
2.73 |
|
Other Long term liabilities |
1.43 |
0.30 |
|
Long term provisions |
0.44 |
0.64 |
|
Short Term provisions |
8.44 |
-0.07 |
|
Operating profit after working capital changes |
38.00 |
53.87 |
|
Income tax paid, net of refunds |
-8.99 |
-14.12 |
|
Net cash generated from operating activities |
29.01 |
39.75 |
|
Cash flows from investing activities |
|
|
|
Capital Expenditure on Fixed Assets, including capital advances |
-1.13 |
-41.97 |
|
Proceeds from sale of property, plant & equipment |
0.06 |
0.55 |
|
Purchase of long term investments |
-104.55 |
-49.48 |
|
Proceeds from sale of long term investments |
85.83 |
52.13 |
|
Interest Received |
0.81 |
0.70 |
|
Rental Income Received |
0.04 |
0.04 |
|
Net cash used in investing activities |
-18.94 |
-38.03 |
|
Cash flows from financing activities |
|
|
|
Dividend paid |
-0.36 |
-0.30 |
|
Finance cost |
-1.51 |
-3.01 |
|
Tax on Dividend |
|
|
|
Net cash used in financing activities |
-1.87 |
-3.31 |
|
Net increase/ (decrease) in cash and cash equivalent |
8.20 |
-1.59 |
|
Add: Cash and Cash Equivalent at beginning of year |
4.35 |
5.94 |
|
Cash and cash equivalents as at end of year |
12.55 |
4.35 |
|
Cash and Cash Equivalent comprise the following |
|
|
|
Cash on hand |
0.08 |
0.16 |
|
Balance with bank |
|
|
|
In Current Account |
12.65 |
4.27 |
|
Total |
12.73 |
4.43 |
|
Particulars |
31-Mar-23 |
31-Mar-22 |
|
Current Ratio (in times) |
1.4 |
1.21 |
|
Debt-Equity Ratio (in times) |
0 |
0 |
|
Debt Service Coverage Ratio (in times) |
0 |
0 |
|
Return on Equity Ratio (in %) |
14.44% |
21.41% |
|
Inventory Turnover Ratio (in times) |
13.47 |
12.03 |
|
Trade Receivables Turnover Ratio (in times) |
23.61 |
20.85 |
|
Trade Payable Turnover Ratio (in times) |
4.22 |
3.31 |
|
Net Capital Turnover Ratio (in times) |
27.45 |
26.89 |
|
Net Profit Ratio (in %) |
7.77% |
12.08% |
|
Return on investment |
6.74% |
7.57% |
|
Return on Capital Employed Ratio (in %) |
19.00% |
28.00% |
| Particulars | 2023 | 2022 |
| Dividend per Share | 3.5 | 3.5 |
| Retained Earnings (In Rs. Crores) | 228.4 | 196.81 |
Revenue from Operations: Revenue increased by ₹75.80 crores from 2022 to 2023, indicating potential growth in the core business.
Other Income: Other income remained relatively stable, with a slight increase from ₹9.45 crores in 2022 to ₹9.98 crores in 2023.
Total Revenue: Total revenue increased by ₹76.33 crores from 2022 to 2023, reflecting both core business growth and stable other income.
Total Expenses: Total expenses increased from ₹304.62 crores in 2022 to ₹392.87 crores in 2023, possibly due to increased costs.
Profit before Tax: Profit before tax decreased by ₹11.92 crores from 2022 to 2023, indicating lower pre-tax profitability in 2023.
Profit for the Year: The profit for the year decreased by ₹9.36 crores from 2022 to 2023.
Earning per Equity Share - Basic and Diluted: Basic and diluted earnings per equity share decreased significantly from ₹98.27 in 2022 to ₹76.54 in 2023, indicating reduced earnings per share.
