| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Roop Ultrasonix Limited |
|
Particulars |
31-03-2024 |
31-03-2023 |
|
EQUITIES AND LIABILITIES |
|
|
|
Share Capital |
696.65 |
992.74 |
|
Reserves and Surplus |
4,058.23 |
3,469.09 |
|
Non-Current Liabilities |
|
|
|
Long Term Borrowings |
- |
6.43 |
|
Deferred Tax Liabilities (Net) |
33.43 |
- |
|
Long Term Provisions |
154.51 |
349.33 |
|
Current Liabilities |
|
|
|
Short Term Borrowings |
690.93 |
784.71 |
|
Trade Payables |
1069.18 |
912.43 |
|
Other Current Liabilities |
603.20 |
696.25 |
|
Short Term Provision |
4.10 |
0.94 |
|
TOTAL LIABILITIES |
7,310.23 |
7,211.93 |
|
ASSETS |
|
|
|
Non-Current Assets |
|
|
|
Tangible Assets |
1,361.99 |
1,267.76 |
|
Deferred Tax Assets |
- |
5.08 |
|
Non-Current Investments |
3.23 |
3.23 |
|
Long Term Loans and Advances |
18.02 |
61.75 |
|
Current Assets |
|
|
|
Inventories |
1,604.52 |
1,107.76 |
|
Trade Receivables |
854.55 |
819.72 |
|
Cash and Cash Equivalents |
3,137.17 |
3,673.73 |
|
Short Term Loans and Advances |
315.5 |
265.74 |
|
Other Current Assets |
15.25 |
7.17 |
|
TOTAL ASSETS |
7,310.23 |
7,211.93 |
|
Particulars |
31-03-2024 |
31-03-2023 |
|
Revenue from Operations |
6,783.99 |
5,554.88 |
|
Other Income |
113.99 |
220.92 |
|
Total Revenue |
6,897.98 |
5,697.90 |
|
Expenses |
|
|
|
Cost of Materials Consumed |
3,073.63 |
2,649.41 |
|
Changes in Inventories of Finished Goods |
-57.84 |
51.38 |
|
and Work-in-Process |
|
|
|
Employee Benefits Expenses |
1,300.12 |
1,238.86 |
|
Other Expenses |
1,479.57 |
1,076.63 |
|
Total Expenses |
5,795.48 |
5,016.28 |
|
Earnings before interest, tax, depreciation, and amortization (EBITDA) |
1,102.50 |
759.52 |
|
Finance Costs |
85.89 |
107.01 |
|
Depreciation and Amortization Expenses |
142.08 |
134.34 |
|
Profit before Tax |
874.52 |
518.18 |
|
Tax Expense |
|
|
|
Current Tax |
190.16 |
144 |
|
Current Tax Adjustment of Earlier Years |
51.62 |
- |
|
Deferred Tax |
38.51 |
-7.24 |
|
Total Tax Expense |
280.29 |
136.76 |
|
Profit / (Loss) for the Year |
594.23 |
381.42 |
|
Earnings per Equity Share |
|
|
|
Basic and Diluted |
8.53 |
10.8 |
|
Particulars |
31-03-2024 |
31-03-2023 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit before taxation |
874.52 |
518.18 |
|
Depreciation on fixed assets |
142.08 |
134.34 |
|
Finance Cost |
85.89 |
107.01 |
|
Dividend Received |
-0.02 |
-0.03 |
|
Interest income |
-56.27 |
-33.04 |
|
Effects of exchange rates on translation of operating activities |
-5.09 |
-39.68 |
|
Operating Profit before Working Capital Changes |
1,041.11 |
686.78 |
|
(Increase) / Decrease in inventories |
-496.76 |
153.12 |
|
(Increase) / Decrease in trade receivables |
-34.83 |
-81.6 |
|
(Increase) / Decrease in loans & advances |
-14.12 |
-71.96 |
|
Increase / (Decrease) in trade payables |
63.69 |
149.87 |
|
Increase / (Decrease) in provisions |
-191.66 |
36.43 |
|
Cash Generated from Operations |
367.43 |
919.36 |
|
Income tax Paid / Adjustments |
-241.78 |
-144 |
|
Net Cash inflow/outflow from Operating Activities (A) |
125.65 |
775.36 |
|
Cash Flow from Investing Activities |
|
|
|
Purchase of fixed assets |
-260.99 |
-77.95 |
|
Sale of Fixed Assets |
24.68 |
- |
|
Interest received |
56.27 |
33.04 |
|
Dividend received |
0.02 |
0.03 |
|
Net Cash inflow/outflow from Investing Activities (B) |
-180.02 |
-44.88 |
|
Cash Flow from Financing Activities |
|
|
|
Proceeds from issue of right equity shares |
- |
348.33 |
|
Paid to/Proceeds from shares application money |
-296.09 |
296.09 |
|
Loan Taken/Repayment of borrowings (Net) |
-100.21 |
-281.72 |
|
Finance Cost |
-85.86 |
-107.01 |
|
Dividend paid |
- |
-34.83 |
|
Net Cash inflow/outflow from Financing Activities (C) |
-482.19 |
-423.57 |
|
Net Increase/(Decrease) in Cash |
-536.56 |
951.32 |
|
Cash and cash equivalents as at 1st April |
3673.73 |
2685.91 |
|
Cash and cash equivalents as at 31st March |
3137.17 |
3637.23 |
Here is a summary of the cash flow statement for Roop Ultrasonix Limited for the years 2024 and 2023:
Operating Activities
The net profit before tax increased from ₹5,181.8 lakhs in FY23 to ₹8,745.2 lakhs in FY24, indicating stronger profitability. However, higher working capital requirements reduced cash flows. Inventories increased significantly by ₹4,967.6 lakhs in FY24 compared to a decrease of ₹1,531.2 lakhs in FY23. Other working capital changes, like reduced trade receivables and provisions, further impacted cash flows. Overall, net cash from operating activities dropped sharply from ₹7,753.6 lakhs in FY23 to ₹1,256.5 lakhs in FY24.
Investing Activities
The company’s capital expenditure rose significantly to ₹2,609.9 lakhs in FY24 from ₹779.5 lakhs in FY23, indicating investments in assets for long-term growth. Proceeds from asset sales contributed ₹246.8 lakhs, mitigating some outflows. Interest and dividend income remained minor contributors. Net cash outflow from investing activities increased from ₹448.8 lakhs in FY23 to ₹1,800.2 lakhs in FY24.
Financing Activities
The previous year included proceeds from right equity shares (₹3,483.3 lakhs) and share application money (₹2,960.9 lakhs), which were absent in FY24. Instead, FY24 saw a repayment of ₹2,960.9 lakhs and reduced borrowing activity. Finance costs declined slightly to ₹858.6 lakhs. The overall outflow increased from ₹4,235.7 lakhs in FY23 to ₹4,821.9 lakhs in FY24.
Cash Position
The combined effect of lower operating cash inflows, higher investment outflows, and financing repayments led to a net cash decrease of ₹5,365.6 lakhs in FY24, contrasting with an increase of ₹9,513.2 lakhs in FY23. Consequently, the cash and cash equivalents reduced to ₹31,371.7 lakhs as of March 31, 2024, from ₹36,372.3 lakhs in the prior year.
