Pushpanjali Realms & Infratech Ltd Latest Annual Report, Balance Sheet and Financials

Pushpanjali Realms and Infratech Limited Balance Sheet (Rupees)

Pushpanjali Realms and Infratech Limited Profit & Loss Statement (Rupees)

Pushpanjali Realms and Infratech Limited Consolidated Cash Flow Statement (Rupees)

Here is a summary of the Cash Flow Statement for the years 2019 and 2018:

Cash Flow from Operating Activities:

Net profit before taxation was negative in 2019, amounting to -₹4,86,20,300, whereas it was positive at ₹7,07,15,089 in 2018.

Adjustments were made for depreciation on assets used for office purposes and a loss on the sale of fixed assets.

Operating cash flow before working capital changes was -₹4,36,33,215 in 2019 and ₹7,80,24,891 in 2018.

Adjustments for changes in working capital included decreases in inventories, trade receivables, short-term loans and advances, and increases in short-term borrowings, trade payables, other current liabilities, and short-term provisions.

Cash generated from operating activities was -₹10,76,48,222 in 2019 and -₹2,49,09,118 in 2018 after considering current year income tax, interest on income tax, and changes in deferred tax.

Cash Flow from Investing Activities:

Activities in this category involved the purchase and sale of fixed assets and changes in long-term loans and advances.

In 2019, the net cash from investing activities was -₹13,35,434, whereas it was -₹2,64,87,875 in 2018.

Cash Flow from Financing Activities:

This section included activities related to long-term borrowings and equity share capital.

Acceptance/repayment of long-term borrowing amounted to ₹11,92,27,620 in 2019 and -₹4,82,62,917 in 2018. Equity share capital was raised by ₹2,64,60,000 in 2018, along with security premium received of ₹11,43,80,128.

The net cash from financing activities was ₹11,92,27,620 in 2019 and ₹9,25,77,211 in 2018.

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

There was a net increase in cash and cash equivalents of ₹16,55,530 in 2019 and ₹1,87,30,411 in 2018.

Opening and Closing Balances of Cash and Cash Equivalents:

The cash and cash equivalents at the beginning of 2019 were ₹2,35,42,555 and at the end of the year were ₹2,51,98,086. Similarly, for 2018, they were ₹48,12,145 and ₹2,35,42,555 respectively.

Financial Ratios of Pushpanjali Realms and Infratech Limited

Here is a summary of the financial and operational metrics for Pushpanjali Realms and Infratech Limited for the year 2019 & 2018:

Current Ratio: The current ratio increased slightly from 2.17 in 2018 to 2.21 in 2019. This indicates a slight improvement in the company 's ability to cover its short-term liabilities with its current assets. A current ratio above 1.0 suggests that the company has sufficient current assets to meet its short-term obligations.

Quick Ratio: The quick ratio decreased slightly from 0.58 in 2018 to 0.55 in 2019. This suggests a slight decrease in the company 's ability to cover its short-term liabilities with its most liquid assets. The quick ratio provides a more stringent measure of liquidity by excluding inventory from current assets.

Fixed Assets Turnover Ratio: The fixed assets turnover ratio decreased significantly from 0.73 in 2018 to 0.27 in 2019. This indicates a decrease in the company 's efficiency in generating revenue from its fixed assets. A lower turnover ratio suggests that the company is experiencing challenges in utilizing its fixed assets effectively to generate sales.

Debt to Equity Ratio: The debt-to-equity ratio increased from 0.27 in 2018 to 0.72 in 2019. This indicates that the company has taken on more debt relative to its equity. An increase in this ratio may suggest higher financial leverage and increased financial risk.

Return on Net Worth: The return on net worth decreased significantly from 14.93% in 2018 to -13.21% in 2019. This indicates a negative return on the company 's equity in 2019. A negative return on net worth suggests that the company incurred a net loss relative to its equity, which can be concerning for investors and stakeholders.