Shree Vijay Industries Limited Annual Report and Financials

Shree Vijay Industries Limited Balance Sheet (Rs In Hundreds)

 Shree Vijay Industries Limited Profit & Loss Statement (Rs In Hundreds)

 Shree Vijay Industries Limited Consolidated Cash Flow Statement (Rs In Hundreds)

Certainly, here is a summary of the Cash Flow Statement for the years 2023 and 2022:

Cash Flow from Operations:

For the year 2023:

1. Net Profit/(Loss) Before Tax And Extraordinary Items: -14,419.21

This represents the company 's profit or loss before taking into account taxes and extraordinary items.

2. Operating Profit Before Working Capital Changes: -14,419.21

This is the profit or loss generated from the company 's core operating activities before considering changes in working capital.

3. Adjustment For Working Capital:

Increase in Current Liabilities: 8,242.30

An increase in current liabilities (like accounts payable, short-term debt) is deducted as it represents funds that the company did not pay during the period, resulting in a positive impact on cash flow.

4. Cash Flow From Operating Activities Before Tax & Extraordinary Items: -6,176.91

This is the net cash generated or used by the company 's core operating activities before considering taxes and extraordinary items.

5. Direct Tax Paid: (Not provided)

The information about direct taxes paid is not provided in the summary.

6. Net Cash From Operating Activities: -6,176.91

This is the net cash generated or used by the company 's operating activities after considering taxes. It represents the cash flow from the company 's core business operations.

For the year 2022:

1. Net Profit/(Loss) Before Tax And Extraordinary Items: -5,163.09

This represents the company 's profit or loss before taking into account taxes and extraordinary items.

2. Operating Profit Before Working Capital Changes: -5,163.09

This is the profit or loss generated from the company 's core operating activities before considering changes in working capital.

3. Adjustment For Working Capital:

Increase in Current Liabilities: 42,980.00

An increase in current liabilities is deducted, impacting cash flow negatively.

4. Cash Flow From Operating Activities Before Tax & Extraordinary Items: 37,816.91

This is the net cash generated or used by the company 's core operating activities before considering taxes and extraordinary items.

5. Direct Tax Paid: (Not provided)

The information about direct taxes paid is not provided in the summary.

6. Net Cash From Operating Activities: 37,816.91

This is the net cash generated or used by the company 's operating activities after considering taxes. It represents the cash flow from the company 's core business operations.

Changes in Cash and Cash Equivalents:

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

For 2023: -6,176.91

For 2022: 37,816.91

Opening Cash and Cash Equivalents:

For 2023: 7,849.07

For 2022: 1,258,235.60

Closing Cash and Cash Equivalents:

For 2023: 1,672.16

For 2022: 7,849.07

Bellow are the Financial Ratios

Here is a summary of the financial and operational metrics for Shree Vijay Industries  Limited for the years 2023 and 2022:

Financial Ratios:

1. Current Ratio:

For 2023: 0.19

For 2022: 14.03

The current ratio measures the company 's ability to cover its short-term liabilities with its short-term assets. A current ratio below 1 indicates potential liquidity issues. The sharp decrease from 2022 to 2023 suggests a significant change in the company 's liquidity position.

2. Debt To Equity Ratio:

For 2023: -0.36

For 2022: (Not provided)

The debt to equity ratio compares a company 's debt to its equity. A negative ratio in 2023 suggests that the company has more equity than debt, which can be a positive sign. However, it 's unusual for this ratio to be negative, and it 's essential to understand the context.

3. Return On Equity (ROE) Ratio:

For 2023: -180.55%

For 2022: (Not provided)

ROE measures the company 's ability to generate a profit from its shareholders ' equity. A negative ROE in 2023 indicates a significant loss relative to equity. Negative ROE may be a red flag, and further investigation is needed.

4. Net Capital Turnover Ratio:

For 2023: 34.43

For 2022: (Not provided)

Net Capital Turnover Ratio assesses how efficiently the company utilizes its capital to generate revenue. A high ratio suggests effective utilization of capital.

5. Net Profit Ratio:

For 2023: -5.24%

For 2022: -2.11%

Net Profit Ratio represents the percentage of net profit relative to total revenue. Negative net profit ratios indicate losses. The company experienced a decrease in profitability from 2022 to 2023.

6. Return On Capital Employed (ROCE):

For 2023: 3.16%

For 2022: -0.71%

ROCE measures how efficiently a company uses its capital to generate profits. A positive ROCE is generally desirable, and the increase from 2022 to 2023 is a positive sign, although the ratio is still relatively low.