Technical Associates Infrapower Limited (Technical Associates) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
Technical Associates Infrapower Limited

TECHNICAL ASSOCIATES INFRAPOWER Standalone Balance Sheet (In Rs.Lakh)

Particulars	2023	2022
ASSETS
Non-current assets
Financial Assets
(a) Investments	334.92	337.25
Total Non -Current Assets	334.92	337.25
Current assets
Financial Assets
(a) Cash and cash equivalents	0.99	1.02
Other Current Assets	4.81	7.21
Total Current Assets	5.8	8.23
TOTAL ASSETS	340.7	345.5
EQUITY AND LIABILITIES
EQUITY
(a) Equity Share capital	300	300
(b) Other Equity	32.41	37.82
Total Equity	332.41	337.82
LIABILITIES
Deferred tax Liabilities	8.03	7.01
Current liabilities
Financial Liabilities
Other Financial Liabilities	0.28	0.65
Total Current Liabilities	0.28	0.65
Total Liabilities	8.31	7.66
TOTAL EQUITY & LIABILITIES	340.7	345.5

TECHNICAL ASSOCIATES INFRAPOWER Standalone PROFIT AND LOSS (In Rs.Lakh)

Particulars	2023	2022
*Income:*
Other income	5.92	31.44
Total Income	5.92	31.44
*Expenses:*
Employee benefits expenses	3.1	3
Depreciation and amortization expense	0.15	0.15
Other expenses	7.06	5.63
Total Expenses	10.31	8.78
Profit before exceptionl items and tax	-4.39	22.66
Exceptionl items
Profit before and tax Tax expenses:	-4.39	22.66
(1) Current tax
(2) Income tax adjustment		0.04
(3) Deferred tax	1.02	7.01
Profit for the year	-5.41	15.69
Total Comprehensive Income for the Year	-5.41	15.69
Earnings per equity share:
(1) Basic	-0.09	0.26
(2) Diluted	-0.09	0.26

Reliance Retail’s Standalone Cash Flow Statement (In Rs. Lakhs)

PARTICULARS	2023	2022
A. CASH FLOW FROM OPERATING ACTIVITIES
Net Profit after Tax	-4.39	22.66
ADJUSTMENT FOR:
Share Issue Expense W/off	-5.77	-31.29
OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES	-10.16	-8.63
ADJUSTMENT FOR:
Trade Payables & Others	1.88	2.67
CASH GENERATED FROM OPERATIONS	-8.28	-5.97
CASH FLOW BEFORE EXTRA ORDINARY ITEMS
NET CASH FROM OPERATING ACTIVITIES BEFORE TAXES
Income tax refund		0.09
NET CASH FROM OPERATING ACTIVITIES	-8.28	-5.88
B. CASH FLOW FROM INVESTING ACTIVITIES
Acquisition of investment	8.25	-7
NET CASH USED IN INVESTING ACTIVITIES	8.25	7
C. CASH FLOW FROM FINANCING ACTIVITIES
Proceeds from Short Term Borrowings
NET CASH USED IN FINANCING ACTIVITIES
D. NET (DECREASE) IN CASH & CASH EQUVALENT (A+B+C)	-0.03	-12.88

Summary of TECHNICAL ASSOCIATES INFRAPOWER 's cash flow statement

A. Cash Flow from Operating Activities

- In 2023, the company reported a Net Loss after Tax of -4.39 million, while in 2022, it had a Net Profit after Tax of 22.66 million.

- Adjusting for Share Issue Expense Write-off, there was a negative adjustment of -5.77 million in 2023 and -31.29 million in 2022.

- The Operating Profit before Working Capital Changes was -10.16 million in 2023 and -8.63 million in 2022.

- There were adjustments for Trade Payables and Others, resulting in a positive adjustment of 1.88 million in 2023 and 2.67 million in 2022.

- Cash Generated from Operations was -8.28 million in 2023 and -5.97 million in 2022.

- After considering income tax refund of 0.09 million in 2023, the Net Cash from Operating Activities was -8.28 million in 2023 and -5.88 million in 2022.

B. Cash Flow from Investing Activities

- In 2023, the company acquired investments, resulting in a cash outflow of 8.25 million. In contrast, in 2022, it had a cash inflow of 7 million from the sale of investments.

- The Net Cash Used in Investing Activities was 8.25 million in 2023 and -7 million in 2022.

C. Cash Flow from Financing Activities

- There is no specific information provided for proceeds from short-term borrowings or other financing activities in both 2023 and 2022.

D. Net (Decrease) in Cash & Cash Equivalents

- In 2023, there was a slight decrease of -0.03 million in cash and cash equivalents.

- In 2022, there was a significant decrease of -12.88 million in cash and cash equivalents.

TECHNICAL ASSOCIATES INFRAPOWER Key Financial Ratios

Key Metrics	2023	2022
Revenue from Operations	610.04	650.36
Profit/(Loss) before Tax	-4183.51	-145.55
Profit/(Loss) After Tax	-4209.81	-152.94
EPS (Rs. per share)	-140.33	-5.1

TECHNICAL ASSOCIATES INFRAPOWER 's financial ratios provide insight into the company 's financial performance for the fiscal years ended March 31, 2023, and March 31, 2022. Here 's a summary:

1. Revenue Growth Rate

- In 2023, the company 's revenue from operations was 610.04 million, compared to 650.36 million in 2022.

- The revenue declined by approximately 6.20% from 2022 to 2023, indicating a decrease in sales.

2. Profitability Ratios

- Profit/(Loss) Margin: In 2023, the company reported a significant loss before tax and after tax. The profit margin was negative, indicating that the company incurred substantial losses.

- Earnings Per Share (EPS): The EPS was -140.33 Rs. per share in 2023 and -5.1 Rs. per share in 2022, indicating a significant decrease in earnings per share. A negative EPS suggests that the company incurred losses per share.

3. Liquidity Ratios

- Liquidity ratios like the current ratio and quick ratio, which assess a company 's ability to meet its short-term obligations, are not provided in the data. These ratios would give insights into the company 's liquidity position.

4. Solvency Ratios

- Solvency ratios, such as the debt-to-equity ratio and interest coverage ratio, are not provided in the data. These ratios would provide insights into the company 's long-term financial stability and its ability to meet debt obligations.

5. Efficiency Ratios

- Efficiency ratios, such as inventory turnover and accounts receivable turnover, are not provided in the data. These ratios would assess how effectively the company is managing its assets and collections.