Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
---|---|---|---|---|---|---|---|
Primex-40 | |||||||
Talwalkars Healthclubs Limited |
Particulars |
2018 |
2017 |
ASSETS |
|
|
I) Non- Current Assets |
|
|
(a) Property, Plant and Equipment |
3,429.31 |
2,855.66 |
(b) Capital work in progress |
542.3 |
313.2 |
(c) Goodwill |
78.27 |
79.77 |
(d) Other intangible assets |
90.12 |
90.12 - |
(e) Financial Assets |
|
|
(i) Investments |
967.31 |
579.62 |
(ii) Other financial assets |
1,441.93 |
1,329.09 |
(f ) Other non-current Assets |
207.87 |
274.73 |
|
6,757.11 |
5,522.19 |
II) Current Assets |
|
|
(a) Inventories |
132.57 |
- |
(b) Financial Assets |
|
|
(i) Investments |
74.85 |
0.32 |
(ii) Loans |
398.05 |
373.65 |
(iii) Trade receivables |
138.78 |
22.42 |
(iv) Cash and cash equivalents |
447.58 |
422.84 |
(v) Bank balances other than (iv) above |
- |
4.38 |
(vi) Other financial assets |
163.62 |
218.88 |
(c) Other current Assets |
273.25 |
146.09 |
|
1,628.70 |
1,188.58 |
Total Assets (i+ii) |
8,385.81 |
6,710.77 |
EQUITY AND LIABILITIES |
|
|
I) Equity |
|
|
(i) Equity share capital |
310.05 |
297.05 |
(ii) Other equity |
4,032.11 |
3,005.81 |
Equity attributable to owners of the company |
4,342.16 |
3,302.86 |
Non controlling interest |
24.72 |
36.36 |
Total Equity |
4,366.88 |
3,339.22 |
II) Liabilities |
|
|
(i) Non-current liabilities |
|
|
(a) Financial liabilities |
|
|
(i) Borrowings |
3,006.46 |
2,798.94 |
(ii) Other financial liabilities |
1.55 |
13.16 |
(b) Deferred tax liabilities (net) |
122.77 |
50.97 |
(c) Other non-current liabilities |
0.52 |
0.63 |
|
3,131.30 |
2,863.70 |
(ii) Current Liabilities |
|
|
(a) Financial Liabilities |
|
|
(i) Borrowings |
5.04 |
5.61 |
(ii) Trade payables |
94.68 |
102.73 |
(iii) Other financial liabilities |
720.74 |
322.83 |
(b) Liabilities for current tax (net) |
45.47 |
61.71 |
(c) Other current liabilities |
21.65 |
4.94 |
(d) Provisions |
0.05 |
10.03 |
|
887.63 |
507.85 |
Total Liabilities (i+ ii) |
4,018.93 |
3,371.55 |
Total Equity and Liabilities (I+II) |
8,385.81 |
6,710.77 |
Particulars |
2018 |
2017 |
1. Revenue |
|
|
(a) Revenue from Operations |
2,470.85 |
2,252.66 |
(b) Other Income |
120.84 |
19.32 |
Total Revenue |
2,591.69 |
2,271.98 |
2. Expenses |
|
|
(a) Employee benefit expense |
356.11 |
335.1 |
(b) Finance costs |
166.82 |
113.67 |
(c) Depreciation and amortization expense |
302.52 |
302.29 |
(d) Other expenses |
722.54 |
655.23 |
Total Expenses |
1,547.99 |
1,406.29 |
3. Profit before exceptional and extraordinary items and tax (1-2) |
1,043.70 |
865.69 |
4. Exceptional Items |
0.81 |
-3.92 |
5. Profit before tax (3 + 4) |
1,044.51 |
861.77 |
6. Tax expense: |
|
|
(a) Current tax |
284.97 |
300.44 |
(b) Deferred tax |
71.5 |
-1.34 |
(c) Tax expenses relating to prior years |
- |
6.71 |
7. Profit after tax and before share of associate /joint venture (5 - 6) |
688.04 |
555.96 |
8. Share of Profit of Associate/joint venture (net of tax) |
13.38 |
28.85 |
9. Profit for the year (7+8) |
701.42 |
584.81 |
10. Other Comprehensive Income |
|
|
OCI that will be reclassified to P/L in susequent year |
|
|
Exchange difference arising on translation of foreign operations |
0.46 |
- |
Other Comprehensive Income / (expenses) for the year |
0.46 |
- |
Total Comprehensive Income for the year (Comprising Comprehensive Income for the year) (9+10) |
701.88 |
584.81 |
Profit for the year attributable to |
|
|
- Owners of the company |
692.67 |
573.7 |
- Non controlling interest |
8.74 |
11.11 |
Other Comprehensive Income for the year attributable to |
|
|
- Owners of the company |
0.46 |
- |
Total Comprehensive Income for the year attributable to |
|
|
- Owners of the company |
693.14 |
573.7 |
- Non controlling interest |
8.74 |
11.11 |
11. Earning per equity share (of ₹10 each) : |
|
|
(a) Basic |
22.34 |
18.5 |
(b) Diluted |
22.34 |
18.5 |
Particulars |
2018 |
2017 |
A. CASH FLOW FROM OPERATING ACTIVITIES: |
|
|
Profit before share of profit of associate / joint venture and tax |
1,044.51 |
861.77 |
Adjustments for : |
|
|
Depreciation and Amortisation |
302.52 |
302.29 |
Finance cost (Net) |
166.82 |
113.67 |
Interest Income (including fair value change in financial instruments) |
-18.8 |
-18.54 |
Dividend Income |
-0.76 |
- |
Profit on sale of investments (net) |
- |
- |
Gain on financial assets measured at fair value through Profit and Loss account |
-100.08 |
-0.02 |
Gain/Loss on foreign exchange fluctuation (Net) |
1.14 |
-0.01 |
(Profit)/Loss on sale of assets |
-0.81 |
3.92 |
Exchange difference arising on translation of foreign operations |
0.46 |
|
Operating Profit before Working capital changes |
1,395.00 |
1,263.08 |
Adjustments for Working Capital Changes : |
|
|
(Increase)/Decrease in Trade Receivables |
-116.35 |
223.55 |
(Increase)/Decrease in Other Current Assets |
-114.47 |
26.44 |
(Increase)/Decrease other loan and advances |
-68.52 |
-260.21 |
(Increase)/Decrease financial assets |
112.51 |
-569.74 |
(Increase)/Decrease in Inventories |
-132.57 |
- |
Increase/(Decrease) in Trade payables |
-9.19 |
3.2 |
Increase/(Decrease) in Financial libilities |
0.4 |
0.1 |
Increase/(Decrease) in other payables |
16.61 |
-96.93 |
Increase/(Decrease) in Provisions |
-9.98 |
- |
Cash generated from operations |
1,073.44 |
589.49 |
Net Income Tax (Paid) / Refund |
-300.9 |
-312.87 |
Net cash (used in)/ from operating activities |
772.54 |
276.62 |
B. CASH FLOW FROM INVESTING ACTIVITES: |
|
|
Capital Expenditure on Property ,Plant & Equipments including Capital Advances |
-1,064.66 |
-742.59 |
Proceeds from sale of fixed assets |
15.84 |
16.1 |
Income from Investment activity |
1.65 |
1.04 |
(Increase)/Decrease loan and advances to associate & related parties |
44.11 |
-23.31 |
Payable to subsidiary |
-7.2 |
11.94 |
(Increase)/Decrease in investment in Associate & joint venture |
-14.3 |
2.91 |
Share application money given |
-610 |
-400 |
Share application money refund/(paid) |
350 |
- |
Dividend income |
0.84 |
|
Net (investment in)/ Proceeds from bank deposits |
-148.57 |
-232.82 |
Net cash (used in)/from Investing activities |
-1,432.29 |
-1,366.73 |
C. CASH FLOW FROM FINANCING ACTIVITIES: |
|
|
Proceeds from Issue of Shares |
399.82 |
- |
Redemption of Non Convertible Debentures |
- |
447.7 |
Issue proceeds from Non Convertible Debentures |
298.42 |
- |
Proceeds from Borrowings |
291.94 |
680.61 |
Transaction with NCI |
-20.38 |
0.03 |
Repayment of Long term and other borrowings |
-30.98 |
0.51 |
Finance cost paid (net) |
-127.79 |
-93.84 |
Dividend Paid (Including dividend distribution tax) |
-53.63 |
-53.63 |
Net cash (used in)/from Financing Activities |
757.4 |
981.38 |
NET INCREASE IN CASH AND CASH EQUIVALENTS (A+B+C) |
97.65 |
-108.73 |
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR |
419.74 |
528.47 |
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR |
517.39 |
419.74 |
Certainly, here is a summary of the Cash Flow Statement for the years 2018 and 2017:
A. Cash Flow from Operating Activities:
2018:
1. Profit before share of profit of associate / joint venture and tax: Rs 1,044.51
This represents the profit generated by the company before accounting for the share of profit from associates/joint ventures and taxes.
2. Adjustments for:
Depreciation and Amortization: Rs 302.52
Depreciation and amortization are non-cash expenses that represent the decrease in the value of assets over time. These are added back to the profit as they are non-cash items.
Finance cost (Net): Rs 166.82
Net finance cost represents the cost of borrowing. It includes interest expenses and is added back to the profit as it is a non-cash item.
Interest Income (including fair value change in financial instruments): Rs -18.8
Interest income is subtracted as it 's a cash inflow and should be excluded from the operating activities section.
Dividend Income: Rs -0.76
Dividend income is subtracted as it 's a cash inflow and should be excluded from the operating activities section.
Profit on sale of investments (net): -
If there are profits from selling investments, they would be added. In this case, it 's not specified.
Gain on financial assets measured at fair value through Profit and Loss account: Rs -100.08
This represents the gain on financial assets measured at fair value through the Profit and Loss account. It is subtracted as it 's a cash inflow.
Gain/Loss on foreign exchange fluctuation (Net): Rs 1.14
This represents the net gain or loss on foreign exchange fluctuations. It is added as it 's a cash inflow.
(Profit)/Loss on the sale of assets: Rs -0.81
If there are profits or losses from selling assets, they would be accounted for here.
3. Operating Profit before Working capital changes: Rs 1,395.00
This is the profit before considering changes in working capital.
4. Adjustments for Working Capital Changes:
(Increase)/Decrease in Trade Receivables: Rs -116.35
An increase in trade receivables is a use of cash, and a decrease is a source of cash. Here, it 's a decrease, so it 's a source of cash.
(Increase)/Decrease in Other Current Assets: Rs -114.47
An increase in other current assets is a use of cash, and a decrease is a source of cash. Here, it 's a decrease, so it 's a source of cash.
(Increase)/Decrease other loans and advances: Rs -68.52
An increase in loans and advances is a use of cash, and a decrease is a source of cash. Here, it 's a decrease, so it 's a source of cash.
(Increase)/Decrease financial assets: Rs 112.51
An increase in financial assets is a use of cash, and a decrease is a source of cash. Here, it 's an increase, so it 's a use of cash.
(Increase)/Decrease in Inventories: Rs -132.57
An increase in inventories is a use of cash, and a decrease is a source of cash. Here, it 's a decrease, so it 's a source of cash.
Increase/(Decrease) in Trade payables: Rs -9.19
An increase in trade payables is a source of cash, and a decrease is a use of cash. Here, it 's a decrease, so it 's a use of cash.
Increase/(Decrease) in Financial liabilities: Rs 0.4
An increase in financial liabilities is a source of cash, and a decrease is a use of cash. Here, it 's an increase, so it 's a use of cash.
Increase/(Decrease) in other payables: Rs 16.61
An increase in other payables is a source of cash, and a decrease is a use of cash. Here, it 's an increase, so it 's a use of cash.
Increase/(Decrease) in Provisions: Rs -9.98
An increase in provisions is a source of cash, and a decrease is a use of cash. Here, it 's a decrease, so it 's a use of cash.
5. Cash generated from operations: Rs 1,073.44
This is the net result of operating activities after considering changes in working capital.
6. Net Income Tax (Paid) / Refund: Rs -300.9
This represents the cash paid for income taxes and is subtracted.
7. Net cash (used in)/from operating activities: Rs 772.54
This is the net cash inflow or outflow from operating activities.
B. Cash Flow from Investing Activities:
2018:
1. Capital Expenditure on Property, Plant & Equipment (including Capital Advances): Rs -1,064.66
This represents the cash used for investing in property, plant, and equipment.
2. Proceeds from sale of fixed assets: Rs 15.84
This represents the cash received from selling fixed assets.
3. Income from Investment activity: Rs 1.65
This represents income generated from investment activities.
4. (Increase)/Decrease loan and advances to associate & related parties: Rs 44.11
An increase in loans and advances is a use of cash, and a decrease is a source of cash. Here, it 's an increase, so it 's a use of cash.
5. Payable to subsidiary: Rs -7.2
This represents the cash paid to a subsidiary and is subtracted.
6. (Increase)/Decrease in investment in Associate & joint venture: Rs -14.3
An increase in investment is a use of cash, and a decrease is a source of cash. Here, it 's a decrease, so it 's a source of cash.
7. Share application money given: Rs -610
This represents the cash given for share applications and is subtracted.
8. Share application money refund/(paid): Rs 350
This represents the cash received for share applications and is added.
9. Dividend income: Rs 0.84
This represents the cash received from dividends and is added.
10. Net (investment in)/ Proceeds from bank deposits: Rs -148.57
This represents the net cash used or received from bank deposits.
11. Net cash (used in)/from Investing activities: Rs -1,432.29
This is the net cash inflow or outflow from investing activities.
C. Cash Flow from Financing Activities:
2018:
1. Proceeds from Issue of Shares: Rs 399.82
This represents the cash received from issuing shares.
2. Redemption of Non-Convertible Debentures: Rs -
This represents the cash paid for redeeming non-convertible debentures.
3. Issue proceeds from Non-Convertible Debentures: Rs 298.42
This represents the cash received from issuing non-convertible debentures.
4. Proceeds from Borrowings: Rs 291.94
This represents the cash received from borrowings.
5. Transaction with NCI: Rs -20.38
This represents cash transactions with non-controlling interests.
6. Repayment of Long-term and other borrowings: Rs -30.98
This represents the cash paid for repaying long-term and other borrowings.
7. Finance cost paid (net): Rs -127.79
This represents the net cash paid for finance costs.
8. Dividend Paid (Including dividend distribution tax): Rs -53.63
This represents the cash paid for dividends, including dividend distribution tax.
9. Net cash (used in)/from Financing Activities: Rs 757.4
This is the net cash inflow or outflow from financing activities.
Net Increase in Cash and Cash Equivalents (A+B+C):
2018:
Net Increase in Cash and Cash Equivalents (A+B+C): Rs 97.65
This is the net change in cash and cash equivalents resulting from operating, investing, and financing activities.
Cash and Cash Equivalents:
2018:
Cash and Cash Equivalents at the Beginning of the Year: Rs 419.74
Cash and Cash Equivalents at the End of the Year: Rs 517.39