Teesta Agro Industries Ltd Annual Report, Balance Sheet and Financials.

Teesta Agro Industries Limited Balance Sheet (In Rs. Lakhs)

Teesta Agro Industries Limited  Profit & Loss Statement (In Rs. Lakhs)

Teesta Agro Industries Limited  Consolidated Cash Flow Statement (In Rs. Lakhs)

Certainly, let 's provide a more in-depth financial analysis of Teesta Agro Industries Limited 's Consolidated Cash Flow Statement for the years 2023 and 2022:

Cash Flow from Operating Activities

- Net profit before tax and Extraordinary Items increased from 966 in 2022 to 1023 in 2023, indicating higher profitability.

- Depreciation increased from 192 in 2022 to 208 in 2023, suggesting increased asset depreciation.

- Interest Received (Net) increased significantly from 8 in 2022 to 61 in 2023, indicating improved interest income.

- Short Term Capital Gain improved from -10 in 2022 to 0 in 2023, showing no short-term capital losses in the most recent year.

- Rent, Leave & License Fee Receipt improved from -11 in 2022 to 0 in 2023, indicating no outflows in this category in 2023.

- Loss/(Profit) on Sale of Assets increased from 179 in 2022 to 269 in 2023, suggesting higher asset losses.

- Operating Profit before changes in Working Capital increased from 1145 in 2022 to 1291 in 2023, indicating improved operational profitability.

- Adjustments for Trade and other receivables showed a significant change, with a decrease of -1543 in 2023 compared to an increase of 136 in 2022. This suggests a substantial improvement in the management of receivables.

- Inventories showed a significant change, with a decrease of -1553 in 2023 compared to a decrease of -2363 in 2022. This suggests better inventory management.

- Trade Payable showed a significant change, with an increase of 2564 in 2023 compared to a decrease of -400 in 2022. This indicates improved trade payables management.

- Cash Generated from Operations increased from -1482 in 2022 to 759 in 2023, indicating a substantial improvement in cash generation from core operations.

- Interest Paid increased from -46 in 2022 to -74 in 2023, suggesting higher interest expenses.

- Direct Taxes Paid increased from -254 in 2022 to -263 in 2023, indicating higher tax payments.

- Net Cash from operating activities improved significantly from -1782 in 2022 to 423 in 2023, indicating a positive cash flow from operations in the most recent year.

Cash Flow from Investing Activities

- Addition to Property, plant and equipment decreased from -213 in 2022 to -1619 in 2023, indicating reduced capital expenditures.

- Interest Received increased slightly from 327 in 2022 to 14 in 2023.

- Short Term Capital Gain improved from 11 in 2022 to 0 in 2023, suggesting no short-term capital gains in the most recent year.

- Rent, Leave & License Fee Receipt remained the same at 10 in both years.

- Dividend Received increased from 0 in 2022 to 1 in 2023, indicating some dividend income.

- Net Cash used in Investing Activities decreased significantly from -155 in 2022 to -1604 in 2023, primarily due to reduced capital expenditures and increased losses on investments.

Cash Flow from Financing Activities

- Increase/(Decrease) in CC, Loan & Vehicle Loan increased significantly from 190 in 2022 to 1652 in 2023, indicating increased borrowings or credit facility utilization.

- Dividend Paid remained the same at -139 in 2023, suggesting that the company maintained its dividend payment.

- Proceeds from Investments decreased from -100 in 2022 to 0 in 2023, indicating no proceeds from investment sales.

- Net cash used in Financing Activities increased significantly from 90 in 2022 to 1512 in 2023, primarily due to increased borrowings.

Net Cash and Cash Equivalents:

- The net increase in Cash and Cash Equivalent improved from -1847 in 2022 to 331 in 2023, indicating a positive change in cash and cash equivalents.

- Cash and Cash Equivalent (Opening Balance) decreased from 2761 in 2022 to 914 in 2023.

- Cash and Cash Equivalent (Closing Balance) increased from 914 in 2022 to 1245 in 2023.