Stanes Amalgamated Unlisted Share Price

Stanes Amalgamated Estates Limited Balance Sheet (Rs in Lakhs)

Stanes Amalgamated Estates Limited Profit & Loss Statement (Rs in Lakhs)

 Stanes Amalgamated Estates Limited Consolidated Cash Flow Statement (Rs in Lakhs)

Here is a summary of the Cash Flow Statement for the years 2024 and 2023:

Cash Flow from Operating Activities:

In 2024, the company reported a positive net cash inflow of ₹1,006.12 lakhs from operating activities, compared to a negative outflow of ₹491.32 lakhs in 2023. This significant improvement is due to a few factors:

The company reported a profit before tax of ₹38.74 lakhs in 2024, a turnaround from a loss of ₹234.39 lakhs in 2023.

Key adjustments such as depreciation (₹38.45 lakhs), finance costs (₹32.33 lakhs), and rental income (₹77.97 lakhs) contributed to operating cash flows.

Changes in working capital, especially the increase in current liabilities (₹1,145.11 lakhs), played a significant role in increasing the cash inflow.

Despite some adverse effects from trade receivables and inventories, the overall cash flow from operations turned positive due to better control over liabilities and higher receipts.

Cash Flow from Investing Activities:

Investing activities resulted in a net cash outflow of ₹560.99 lakhs in 2024, in contrast to a cash inflow of ₹102.68 lakhs in 2023. The primary reason for this outflow was the higher payment for property, plant, and equipment (₹731.40 lakhs) in 2024, indicating capital expenditures for potential growth. This was offset slightly by proceeds from the sale of property (₹19.33 lakhs) and investment income, including dividends and rental income.

Cash Flow from Financing Activities:

The financing activities in 2024 showed a net outflow of ₹436.39 lakhs, largely due to the repayment of current borrowings (₹406.62 lakhs) and interest paid (₹29.77 lakhs). This is a shift from 2023, where there was a net inflow of ₹379.61 lakhs, thanks to higher borrowing during that year. The absence of dividend payments and new equity issuance in both years indicates a focus on debt repayment rather than raising new capital.

Net Increase/Decrease in Cash and Cash Equivalents:

Overall, there was a net increase in cash and cash equivalents of ₹8.74 lakhs in 2024, bringing the balance at the end of the year to ₹21.51 lakhs. This modest increase reflects a better operational performance, despite the negative impact from investing and financing activities.

Financial Ratios of Stanes Amalgamated Estates Limited

Here is a summary of the financial and operational metrics for Stanes Amalgamated Estates Limited for the year 2024 and 2023:

Current Ratio (times):

2024: 0.48 | 2023: 0.76 The current ratio is a measure of a company 's ability to cover its short-term liabilities with its short-term assets. A ratio below 1 indicates that the company may face liquidity problems. In 2024, the ratio of 0.48 suggests a decline in liquidity from 2023 (0.76), meaning the company has fewer current assets to cover its liabilities compared to the prior year.

Debt-Equity Ratio (times):

2024: Not Available | 2023: 0.88 The debt-equity ratio shows the proportion of debt to shareholders ' equity. In 2023, a ratio of 0.88 indicates that the company had nearly the same level of debt as equity, which suggests a balanced capital structure. However, the absence of this ratio for 2024 might suggest that the company had no debt or significant changes in its equity structure.

Debt Service Coverage Ratio (times):

2024: 3.39 | 2023: -7.29 This ratio measures the company’s ability to cover its debt obligations from its operating income. A positive ratio of 3.39 in 2024 indicates a strong improvement, showing that the company’s operating earnings are sufficient to cover its debt service. The negative ratio in 2023 (-7.29) indicates that the company was unable to meet its debt obligations that year, possibly due to poor profitability.

Return on Equity (ROE) (%):

2024: 7.92% | 2023: -44.28% ROE measures the profitability of a company relative to shareholders ' equity. In 2024, a positive ROE of 7.92% indicates that the company generated profit on shareholders ' investments. The negative figure in 2023 (-44.28%) shows that the company incurred significant losses, which negatively impacted shareholders ' returns.

Inventory Turnover Ratio (times):

2024: 5.03 | 2023: 5.34 This ratio indicates how many times the company 's inventory is sold and replaced over a period. A slight decline from 5.34 in 2023 to 5.03 in 2024 suggests the company took slightly longer to sell its inventory in 2024. It may reflect lower demand or less efficient inventory management.

Trade Receivables Turnover Ratio (times):

2024: 6.84 | 2023: 11.09 This ratio shows how efficiently the company collects its receivables. A drop from 11.09 to 6.84 indicates that it took the company longer to collect payments from customers in 2024, which may suggest tighter credit policies or slower payments from clients.

Trade Payables Turnover Ratio (times):

2024: 4.15 | 2023: 7.67 This ratio indicates how fast the company pays its suppliers. A decline from 7.67 in 2023 to 4.15 in 2024 shows that the company is taking longer to settle its payables, which could either be due to liquidity issues or more favorable credit terms from suppliers.

Net Capital Turnover Ratio (times):

2024: -1.8 | 2023: -8.02 The net capital turnover ratio measures how efficiently a company uses its capital to generate sales. Both years show negative figures, indicating inefficiency in utilizing capital for generating revenue, but the less negative figure in 2024 (-1.8) reflects some improvement from 2023 (-8.02).

Net Profit Ratio (%):

2024: 2.67% | 2023: -16.86% This ratio measures the percentage of profit earned from revenue. A positive net profit margin of 2.67% in 2024 indicates that the company is back to profitability, compared to a substantial loss in 2023 (-16.86%).

Return on Capital Employed (ROCE) (%):

2024: 14.17% | 2023: -25.18% ROCE shows how efficiently a company is using its capital to generate profits. The substantial improvement to 14.17% in 2024 indicates much better use of capital in generating returns, compared to the negative ROCE in 2023 (-25.18%), which reflected losses.

Return on Investment (ROI) (%):

2024: 71.14% | 2023: 8.56% ROI measures the profitability of investments. The sharp rise from 8.56% in 2023 to 71.14% in 2024 suggests that the company made highly profitable investment decisions in 2024, reflecting significant growth in investment income.