Tarini Enterprises Annual Reports | Balance Sheet

Tarini Enterprises Limited (Tarini Enterprises) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
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Tarini Enterprises Limited

Tarini Enterprises Limited Balance Sheet (Rs In Thousands)

Partlculars	2023	2022
EQUITY AND LIABILITIES
Shareholders ' funds
Share capltal	37730	37730
Reserves and surplus	457177	453029
	494907	490759
Non Current Liabilities
Long-term barrowings	309	424
Current liabilities
Short-tcrm borrowings	116	107
Total O/s dues of micro and Small enterprises	9
Total O/s dues of cre other than micro and small entcrprises	-	1272
Other current liabilities	80	660
Short Term Provisions	4842	3765
	5047	5804
TOTAL EQUITY AND LIABILITIES	500263	496987
ASSETS
Non-current assets
Property, Plant and Equipment	7805	8031
Deferred tax assets (net)	39	12
	7845	8043
Current assets
Inventories	204952	185012
Trade receivables	227	885
Cash and cash equivalents	2687	-2563
Short-term loans and advances	277442	299031
Other current assets	7109	6580
	492418	488944
TOTAL ASSETS	500263	496987

Tarini Enterprises Limited Profit & Loss Statement (Rs In Thousand)

Particulars	2023	2022
Revenue from operations	33595	32233
Total Income	33595	32233
Expenses
Purchases of Stock-in-Trade	36230	72895
Changes in inventories of finished goods	-19940	-54443
Employee benefits expense	3415	4614
Finance costs	38	28
Depreciation and amortization expense	225	185
Other expenses	7975	6973
Total expenses	27943	30251
Profit before taX	5652	1982
Tax expense:
Current tax	2360	912
Deferred tax	-27	-12
Profit/(loss) for the period	3319	1082
Earnings per equity share:
Basic	1
Diluted	1

Tarini Enterprises Limited Consolidated Cash Flow Statement (Rs In Thousand)

Particulars	2023	2022
Cash Flows from Operating Actlvates
Net Profit Before Tax and Extra Ordinary Items	5652	1982
Adjustment For
Depreciation	225	185
Finance Cost	38	28
Other adjustment of non cash Item	189	473
Total Adjustment to Profit/Loss (A)	452	686
Adjustment For working Capital Change
Adjustment for Increase/Decrease in Inventories	-19940	-54443
Adjustment for Increase/Decrease in Trade Receivables	658	-692
Adjustment for Increase/Decrease in Other Current Assets	21059	47865
Adjustment for increase/Decrease in Trade Payable	-1263	-274
Adjustment for Increase/Decrease in other current Liabiities	-572	568
Adjustment for Provisions
Total Adjustment For Working Capital (B)	-57	-6978
Total Adjustment to reconcile profit (A+B)	395	-6291
Net Cash flow from (Used in ) operation	6047	-4309
Inlerest Paid	38	28
Income Tax Paid/ Refund	-642	-646
Not Cash flow from (Used in) operation before Extra Ordinary Items	5367	-4984
Net Cash Flow From operating Activities	5367	-4984
Cash Flows from Investing Activities
Purchase of Fixed Assets	0	918
Net Cash flow from (Used in) in Investing Activities	0	-918
Proceeds From Borrowing	0	424
Repayment Of Borrowing	116	0
Net Cash flow from Financial Activitios before Extra Ordinary Items	-116	424
Net Cash flow from (Used in ) in Financíal Activitles	-116	424
Net Increase (decrease) in cash and cash equivalents	5251	-5478
Cash and cash equivalents at beginning of period	-2583	2914
Cash and cash equivalents at end of period	2687	-2563

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

Operating Activities

In 2023, the company generated positive cash flows from its core operations, resulting in a net cash flow from operating activities of 5,367 million rupees. During this period, it paid 38 million rupees in interest expenses, and received a refund of 642 million rupees in income tax. This led to a net cash flow from operating activities before extraordinary items of 5,367 million rupees. On the other hand, in 2022, the company experienced a challenging year, with negative cash flows from operating activities, totaling -4,984 million rupees. It paid 28 million rupees in interest expenses and received a refund of 646 million rupees in income tax, resulting in a net cash flow from operating activities before extraordinary items of -4,984 million rupees.

Investing Activities

In 2023, the company did not make significant investments in fixed assets, resulting in zero million rupees in cash outflow from investing activities. However, in 2022, the company made substantial investments in fixed assets, with an outflow of 918 million rupees in investing activities.

Financing Activities

In 2023, the company did not receive any proceeds from borrowing, but it did make repayments of 116 million rupees. This resulted in a net cash outflow from financing activities of 116 million rupees. In contrast, 2022 saw the company raising funds through borrowing, receiving 424 million rupees. It did not make any repayments during this period, leading to a net cash inflow from financing activities of 424 million rupees.

Bellow are the Financial Ratios

Particulars	2016
EBITDA	48.12 %
Networth	0.13 %
Debt/Equity Ratio	0.03
Return on Equity	0.10%
Total Assets	2.68 %
Fixed Assets	0.00 %
Current Assets	2.76 %
Current Liabilities	519.52 %
Trade Receivables	0.00 %
Trade Payables	0.00 %
Current Ratio	32.94

Here is a summary of the financial and operational metrics for Tarini Enterprises Limited

1. EBITDA

The EBITDA margin for Tarini Enterprises Limited in 2016 was 48.12%. This metric measures the company 's operating profitability before accounting for interest, taxes, and non-cash items like depreciation and amortization.

2. Net Worth

The company 's net worth represented 0.13% of its total assets in 2016. Net worth, also known as shareholders ' equity, reflects the residual value of the company 's assets after deducting its liabilities.

3. Debt/Equity Ratio

The company had a low debt/equity ratio of 0.03 in 2016. This indicates that the company relied primarily on equity financing rather than debt to support its operations and growth.

4. Return on Equity

The return on equity for Tarini Enterprises Limited was 0.10% in 2016. This percentage represents the company 's ability to generate profit relative to shareholders ' equity.

5. Total Assets

The company had total assets that accounted for 2.68% of its net worth in 2016. This ratio indicates how efficiently the company is using its equity to generate assets.

6. Fixed Assets

The company 's fixed assets represented 0.00% of its total assets. This suggests that the company had minimal investment in long-term, tangible assets such as property, plants, and equipment.

7. Current Assets

Current assets accounted for 2.76% of the company 's total assets. Current assets typically include cash, accounts receivable, and inventory, which are expected to be converted into cash within one year.

8. Current Liabilities

Current liabilities were significantly higher, accounting for 519.52% of current assets. This may indicate a high level of short-term debt or obligations relative to the company 's current assets.

9. Trade Receivables and Trade Payables

Trade receivables and trade payables were both listed as 0.00%, suggesting that there might have been no significant trade credit transactions in 2016.

10. Current Ratio

The current ratio, a measure of a company 's short-term liquidity, was remarkably high at 32.94. A current ratio above 1 indicates that the company had more current assets than current liabilities, which can be a sign of financial stability.