| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Sri Chamundeswari Sugars Limited |
|
Particulars |
31-03-2024 |
31-03-2023 |
|
Assets |
|
|
|
Non–Current
Assets |
|
|
|
Property,
plant and equipment |
34,713.57 |
33,222.5 |
|
Capital
work-in-progress |
197.09 |
1,064.53 |
|
Goodwill |
2.87 |
2.87 |
|
Non-current investments |
460.3 |
328.7 |
|
Other non-current financial assets |
595.41 |
595.35 |
|
Other non-current
assets |
39,624.89 |
42,787.23 |
|
Current
Assets |
|
|
|
Inventories |
10,172.82 |
9,958.85 |
|
Current investments |
1,138.9 |
963.9 |
|
Trade receivables, current |
595.46 |
390.17 |
|
Cash and cash equivalents |
636.79 |
918.91 |
|
Loans, current |
1,949.89 |
977.5 |
|
Other current financial
assets |
2,566.75 |
2,061 |
|
Current tax assets |
475.21 |
403.36 |
|
Other current assets |
2,889.86 |
1,260.37 |
|
Total
Assets |
96,019.78 |
94,935.24 |
|
Equity |
|
|
|
Equity share capital |
2,445.43 |
2,445.43 |
|
Other equity |
20,148.92 |
19,322.30 |
|
Non-controlling interest |
5.13 |
5.71 |
|
Total
Equity |
22,599.48 |
21,773.44 |
|
Non-Current
Liabilities |
|
|
|
Borrowings, non-current |
40,660.71 |
30,248.12 |
|
Trade payables, non-current |
587.35 |
246.26 |
|
Other non-current financial liabilities |
5,099.09 |
5,704.93 |
|
Provisions, non-current |
923.26 |
864.27 |
|
Deferred tax
liabilities (net) |
1,557.60 |
1,764.62 |
|
Other non-current liabilities |
1,387.39 |
46.39 |
|
Current
Liabilities |
|
|
|
Borrowings, current |
17,553.25 |
26,969.31 |
|
Trade payables, current |
701.82 |
1,640.98 |
|
Other current financial liabilities |
3,380.12 |
3,008.24 |
|
Other current liabilities |
1,334.02 |
2,467.23 |
|
Provisions, current |
235.69 |
201.45 |
|
Total
Equity & Liabilities |
96,019.78 |
94,935.24 |
|
Particulars |
31-03-2024 |
31-03-2023 |
|
Income |
|
|
|
Revenue from Operations |
63,109.28 |
62,202.73 |
|
Other Income |
201.32 |
315.93 |
|
Total Income |
63,310.6 |
62,518.66 |
|
Expenses |
|
|
|
Cost of material consumed |
41,996.63 |
40,800.22 |
|
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
-16.61 |
1,131.25 |
|
Employee Benefit Expenses |
5,123.65 |
4,460.01 |
|
Finance Costs |
7,410.32 |
7,224.95 |
|
Depreciation, depletion & amortization expense |
3,078.98 |
3,221.53 |
|
Other Expenses |
5,103.96 |
4688.3 |
|
Total Expenses |
62,696.93 |
61,526.26 |
|
Profit Before Tax |
613.67 |
992.4 |
|
Deferred Tax |
-228.09 |
341.9 |
|
Total Profit/(Loss) for the period |
841.76 |
650.5 |
|
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined
benefit plans |
-4.16 |
102.47 |
|
Other comprehensive income that will not be reclassified to profit or loss, net of
tax |
110.53 |
81.50 |
|
Total other comprehensive income |
106.37 |
183.97 |
|
Total Comprehensive Income |
948.13 |
834.47 |
|
Earning per share |
|
|
|
Basic |
3.44 |
2.66 |
|
Diluted |
3.44 |
2.66 |
|
Particulars |
31-03-2024 |
31-03-2023 |
|
Cash Flow from Operating Activities |
|
|
|
Profit Before Tax |
613.67 |
992.4 |
|
Adjustments for finance
cost |
7,328.62 |
7,169.34 |
|
Adjustments for decrease (increase) in
inventories |
-213.97 |
-5,433.26 |
|
Adjustments for decrease (increase) in trade
receivables, current |
-205.28 |
1,239.23 |
|
Adjustments for decrease (increase) in other
current assets |
-1,489.45 |
1,168.87 |
|
Adjustments for decrease (increase) in other
non-current assets |
519.2 |
-335.36 |
|
Adjustments for decrease (increase) in trade
payables, current |
-598.07 |
-5,296.59 |
|
Adjustments for
depreciation and amortization expense |
3,078.98 |
3,221.53 |
|
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss |
321.25 |
0 |
|
Adjustments for provisions, current |
34.24 |
-63.44 |
|
Adjustments for provisions, non-current |
54.83 |
39.07 |
|
Adjustments for other financial liabilities,
current |
0 |
-20.85 |
|
Adjustments for other financial liabilities,
non-current |
-437.25 |
51.05 |
|
Adjustments for dividend income |
57.74 |
49.23 |
|
Adjustments for interest income |
132.09 |
45.15 |
|
Other adjustments to reconcile profit (loss) |
-71.85 |
-65.91 |
|
Other adjustments for non-cash items |
0 |
-68.96 |
|
Net cash flow from (used in) operations |
8,745.09 |
2,501.74 |
|
Other inflows (outflows) of cash |
80.13 |
59.18 |
|
Net Cash from (used in) Operating Activities |
8,825.22 |
2,561.92 |
|
Cash Flow from (used in) Investing Activities |
|
|
|
Purchase of property, plant and equipment |
1,565.68 |
2,271.6 |
|
Proceeds from sales of investment property |
1.42 |
6,403.57 |
|
Purchase of investment property |
175 |
34 |
|
Purchase of goodwill |
0 |
1.67 |
|
Cash receipts from
repayment of advances and loans made to other parties |
-1025 |
0 |
|
Dividends received |
57.74 |
49.23 |
|
Interest received |
44.75 |
45.15 |
|
Net
cash flows from (used in) investing activities |
-2,661.77 |
4,190.68 |
|
Net Cash from (used in) Financing Activities |
|
|
|
Proceeds from
borrowings |
-984.97 |
-676.62 |
|
Payments of lease liabilities |
467.99 |
456.85 |
|
Interest paid |
0 |
45.13 |
|
Other inflows
(outflows) of cash |
-4,992.61 |
-6,564.88 |
|
Net cash flows from (used in) financing
activities |
-6,445.57 |
-7,743.48 |
|
Net increase (decrease)
in cash and cash equivalents |
-282.12 |
-990.88 |
|
Cash and cash equivalents cash flow statement at
end of period |
636.79 |
918.91 |
Summary of the Cash Flow Statement for the years 2024 and 2023:
Cash Flow from
Operating Activities
During FY 2023–24,
the company generated strong operating cash inflows of
₹8,825.22 lakhs, a significant improvement compared to ₹2,561.92
lakhs in FY 2022–23. Although profit before tax
declined to ₹613.67 lakhs from ₹992.40 lakhs, operating cash
flows were supported by substantial non-cash adjustments,
mainly finance
costs of ₹7,328.62 lakhs and depreciation and
amortisation of ₹3,078.98 lakhs. Working capital movements had
a mixed impact—cash was used due to increases in inventories
(₹213.97 lakhs), trade receivables (₹205.28 lakhs),
and other
current assets (₹1,489.45 lakhs), while cash outflows were also
seen due to a reduction in trade payables (₹598.07 lakhs).
However, these were partly offset by a decrease in other non-current assets and
provision-related adjustments. Overall, the sharp rise in operating cash flow
indicates strong
internal cash generation despite lower accounting profits.
Cash Flow from Investing Activities
The company reported
a net
cash outflow of ₹2,661.77 lakhs from investing activities in FY
2023–24, compared to a net inflow of ₹4,190.68 lakhs
in the previous year. Major cash outflows were on account of purchase
of property, plant and equipment amounting to ₹1,565.68 lakhs
and repayment
of advances and loans of ₹1,025 lakhs, reflecting continued
investment and recovery activities. Inflows during the year were limited, with
only ₹1.42
lakhs from sale of investment property, along with dividend
income of ₹57.74 lakhs and interest income
of ₹44.75 lakhs. The reversal from inflow to outflow suggests lower
asset monetisation and higher reinvestment during the year.
Cash Flow from Financing Activities
Financing activities
resulted in a net cash outflow of ₹6,445.57 lakhs in
FY 2023–24, slightly lower than the ₹7,743.48 lakhs outflow in FY 2022–23.
The outflow was primarily due to repayment of borrowings amounting to
₹984.97 lakhs, lease liability payments of ₹467.99
lakhs, and significant other financing outflows of ₹4,992.61
lakhs. No major fresh borrowings were raised during the year,
indicating a focus on deleveraging and meeting existing
financial obligations.
Net Change in Cash and Cash Equivalents
As a result of the above activities, the company recorded a net decrease in cash and cash equivalents of ₹282.12 lakhs during FY 2023–24, which is an improvement compared to a decline of ₹990.88 lakhs in the previous year. Consequently, closing cash and cash equivalents stood at ₹636.79 lakhs as of 31 March 2024, lower than ₹918.91 lakhs in the previous year, but supported by strong operating cash flows.
