Proyuga Advanced Technologies Annual Reports, Balance Sheet and Financials

Particulars

31-03-2024

31-03-2023

Shareholder's funds:

Share Capital

26,66,131.33

26,18,256.33

Reserves and surplus

37,98,908.22

20,40,855.02

Non - current liabilities:

Long - term borrowings

2,62,825.63

6,18,518.13

Other Long term liabilities

5,853.00

17,72,780.00

Long - term provisions

34,222.78

11,828.75

Current liabilities

Short - term borrowings

57,124.92

43,698.64

Trade payables

Total Outstanding Dues of / to Micro Enterprises and Small Enterprise

2,70,228.33

1,08,902.14

Total Outstanding Dues of / to Creditors other than Micro Enterprises and Small Enterprises

7,790.02

8,793.14

Other current liabilities

1,72,757.33

45,380.37

Short - term provisions

39,305.89

14,663.28

Total

73,15,147.45

72,83,675.78

Non - current assets:

Property, Plant and Equipment

18,75,600.27

18,86,473.50

Intangible assets

1,00,155.37

3,34,330.65

Non - current investments

-

24,940.00

Deferred tax assets (Net)

9,29,158.54

8,95,860.57

Long-term loans and advances

31,42,492.88

29,07,727.21

Other non-current assets

1,41,266.55

1,51,286.27

Current assets:

Inventories

66,412.73

71,467.52

Trade receivables

51,561.57

55,687.43

Cash and cash equivalents

5,93,534.62

5,26,646.58

Short-term loans and advances

11,176.23

7,302.37

Other current assets

4,03,788.69

4,21,953.67

Total

73,15,147.45

72,83,675.78

Particulars

31-03-2024

31-03-2023

Revenue from operations

8,43,588.49

10,45,280.15

Other income

5,06,249.72

3,52,893.20

Total Income

13,49,838.21

13,98,173.35

Expenses

Cost of Goods Sold

34,424.05

61,959.92

Employee benefits expense

3,50,949.26

2,17,331.81

Finance costs

66,241.98

72,612.89

Depreciation and amortization expense

2,62,752.87

2,96,126.17

 Other Expenses

7,77,730.82

8,07,765.28

Total expenses

14,92,098.98

14,55,796.07

Profit before extraordinary items and tax

(1,42,260.77)

(57,622.72)

Prior period item

109

-

Profit before tax

(1,42,369.77)

(57,622.72)

Deferred tax

(33,297.97)

(18,680.01)

Profit (Loss) for the period

(1,09,071.80)

(38,942.71)

Earnings per equity share

Basic

(0.04)

(0.07)

Diuted

(0.04)

(0.07)

Particulars

31-03-2024

31-03-2023

Cash flow from operating activities

Profit before Tax

(1,42,369.77)

(57,622.72)

Adjustments for:

Depreciation and amortization

2,62,752.87

2,96,126.17

Assets written off and Loss on Sale of Assets

1,325.57

6,482.44

Interest Expense

66,176.57

71,144.73

Other Income

(1,34,868.92)

(3,35,261.33)

Operating profit before working capital changes

53,016.32

(19,130.71)

Changes in working capital:

(Increase)/ Decrease in Trade Receivables and unbilled revenue

4,125.86

(2,094.06)

(Increase)/ Decrease in Short term loans & advances

(3,873.86)

2,607.93

(Increase)/ Decrease in Other current assets & Inventory

23,219.77

3,27,725.50

Increase / (Decrease) in Trade payables

1,60,323.07

1,12,745.62

Increase / (Decrease) in Current Liabilities

1,40,803.24

(3,46,617.45)

Increase / (Decrease) in Long term Provisions

22,394.03

(17,200)

Increase / (Decrease) in Other Long term liabilities

(17,66,927.00)

(500)

Increase / (Decrease) in short term Provisions

24,642.61

(28,693)

Net cash generated from/(used in) operating activities

(13,42,275.96)

28,844.31

Cash flow from investing activities:

Expenditure on property, plant and equipment and intangibles

(19,029.93)

1,766.56

(Increase) / Decrease in Non current Assets

(2,24,745.95)

(3,33,185.56)

(Increase) / Decrease in Non current Investments

24,940.00

-

Other Income

1,34,868.92

3,35,261.33

Net cash generated from/(used in) investing activities

(83,966.96)

3,842.33

Cash flow from financing activities:

Increase / (decrease) in Unsecured Loans

(3,55,692.50)

2,63,374.70

Increase in share Capital

19,15,000.00

-

Interest paid

(66,176.57)

(71,144.73)

Net cash generated from/(used in) financing activities

14,93,130.93

1,92,229.97

Net Increase/( Decrease) in Cash and Cash Equivalents

66,888.01

2,24,916.61

Cash and cash equivalents at the beginning of the year

5,26,646.61

3,01,730.00

Cash and cash equivalents at the end of the year

5,93,534.62

5,26,646.61

Cash and cash equivalents comprise of:

Cash on hand

77.09

5,352.80

Amount maintained in wallet

6,924.63

2,579.44

Bank balances

in current accounts

4,79,234.61

5,11,944.85

Fixed Deposits

1,07,298.29

6,769.49

Rounded off

-

0.03

Total

5,93,534.62

5,26,646.61