| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Vanaz Engineers Limited |
| Particulars | 31/03/2023 | 31/03/2022 |
|---|---|---|
| Equity and Liabilities | ||
| Shareholders ' Funds | ||
| Share Capital | 215.38 | 215.77 |
| Reserves and Surplus | 22,978.22 | 19,863.93 |
| Total Shareholders ' Funds | 23,193.60 | 20,079.70 |
| Non-Current Liabilities | ||
| Deferred Tax Liabilities (Net) | 17.02 | 20.83 |
| Long-term Provisions | 402.04 | 367.67 |
| Current Liabilities | ||
| Short-term Borrowings | 6.02 | 11.62 |
| Trade Payables | 1,624.40 | 905.28 |
| Other Current Liabilities | 1,708.83 | 1,117.97 |
| Short-term Provisions | 772.15 | 863.08 |
| Total Equity and Liabilities | 27,724.06 | 23,372.17 |
| Assets | ||
| Non-Current Assets | ||
| Tangible Assets | 2,110.63 | 2,151.82 |
| Intangible Assets | 24.39 | 17.10 |
| Tangible Assets Capital Work-in-Progress | 1,098.61 | 994.12 |
| Other Non-current Assets | 91.76 | 61.60 |
| Current Assets | ||
| Inventories | 2,109.73 | 1,670.94 |
| Trade Receivables | 4,300.13 | 2,712.84 |
| Cash and Bank Balances | 17,432.91 | 15,325.53 |
| Short-term Loans and Advances | 8.43 | 8.06 |
| Other Current Assets | 547.22 | 428.19 |
| Total Assets | 27,724.06 | 23,372.17 |
| Particulars | 31/03/2023 | 31/03/2022 |
|---|---|---|
| Revenue from Operations | ||
| Revenue from Sale of Products | 26,585.18 | 17,242.17 |
| Revenue from Sale of Services | 18.65 | 18.08 |
| Total Revenue from Operations | 26,603.83 | 17,260.25 |
| Other Income | 871.97 | 752.15 |
| Total Revenue | 27,475.80 | 18,012.40 |
| Expenses | ||
| Cost of Materials Consumed | 13,505.04 | 8,171.76 |
| Purchases of Stock-in-Trade | 519.98 | 649.38 |
| Changes in Inventories of Finished Goods, Work-in-Progress, and Stock-in-Trade | -226.23 | 96.16 |
| Employee Benefit Expense | 3,431.37 | 3,037.13 |
| Finance Costs | 1.26 | 1.93 |
| Depreciation, Depletion, and Amortisation Expense | ||
| Amortisation Expense | 176.18 | 199.51 |
| Total Depreciation, Depletion, and Amortisation Expense | 176.18 | 199.51 |
| CSR Expenditure | 76.65 | 101.53 |
| Other Expenses | 3,668.07 | 2,774.38 |
| Total Expenses | 21,152.32 | 15,031.78 |
| Profit Before Exceptional Items and Tax | 6,323.48 | 2,980.62 |
| Exceptional Items Before Tax | 17.39 | 40.63 |
| Profit Before Tax | 6,340.87 | 3,021.25 |
| Tax Expense | ||
| Current Tax | 1,654.25 | 800.00 |
| Deferred Tax | -3.81 | 206.55 |
| Total Tax Expense | 1,650.44 | 1,006.55 |
| Profit for the Period from Continuing Operations | 4,690.43 | 2,014.70 |
| Profit for the Period | 4,690.43 | 2,014.70 |
| Earnings per Equity Share | ||
| Basic Earnings per Equity Share (₹/Share) | 218.00 | 93.00 |
| Diluted Earnings per Equity Share (₹/Share) | 218.00 | 93.00 |
| Particulars | 31/03/2023 | 31/03/2022 |
|---|---|---|
| Cash Flows from Operating Activities | ||
| Profit Before Extraordinary Items and Tax | 6,340.87 | 3,021.25 |
| Adjustments for Reconcile Profit (Loss) | ||
| Adjustments for Finance Costs | 1.26 | 1.93 |
| Adjustments for Depreciation and Amortisation Expense | 176.18 | 199.51 |
| Adjustments for Dividend Income | 0.05 | 0.05 |
| Other Adjustments to Reconcile Profit (Loss) | -17.39 | -40.63 |
| Other Adjustments for Non-Cash Items | -841.12 | -729.90 |
| Total Adjustments to Profit (Loss) | -681.12 | -569.14 |
| Adjustments for Working Capital | ||
| Adjustments for Decrease (Increase) in Inventories | -438.80 | 88.75 |
| Adjustments for Decrease (Increase) in Trade Receivables | -1,761.36 | -240.66 |
| Adjustments for Decrease (Increase) in Other Current Assets | -1,986.03 | -1,765.21 |
| Adjustments for Increase (Decrease) in Trade Payables | 1,344.33 | 701.45 |
| Total Adjustments for Working Capital | -2,841.86 | -1,215.67 |
| Total Adjustments for Reconcile Profit (Loss) | -3,522.98 | -1,784.81 |
| Net Cash Flows from (Used in) Operations | 2,817.89 | 1,236.44 |
| Income Taxes Paid (Refund) | 1,503.73 | 799.32 |
| Net Cash Flows from (Used in) Operating Activities | 1,314.16 | 437.12 |
| Cash Flows from Investing Activities | ||
| Proceeds from Sale of Tangible Assets | 35.07 | 78.54 |
| Purchase of Tangible Assets | 159.97 | 58.63 |
| Dividends Received | 0.05 | 0.05 |
| Interest Received | 841.12 | 729.90 |
| Other Inflows (Outflows) of Cash | -102.76 | -166.69 |
| Net Cash Flows from (Used in) Investing Activities | 613.51 | 583.17 |
| Cash Flows from Financing Activities | ||
| Proceeds from Borrowings | -5.60 | -17.50 |
| Repayments of Borrowings | 6.02 | 11.62 |
| Dividends Paid | 1,723.84 | 863.08 |
| Other Inflows (Outflows) of Cash | -70.89 | -1.93 |
| Net Cash Flows from (Used in) Financing Activities | -1,806.35 | -894.13 |
| Net Increase (Decrease) in Cash and Cash Equivalents | 121.32 | 126.16 |
| Cash and Cash Equivalents at End of Period | 440.73 | 319.38 |
Here is the summary of cash flow statement for th FY 2023:
This section highlights cash generated or used by the company 's primary business operations. The profit before tax for FY 2023 stood at ₹6,340.87 Lakhs, a significant increase compared to ₹3,021.25 Lakhs in FY 2022, indicating improved operational performance. Adjustments for non-cash and non-operating items such as depreciation and amortization expenses contributed ₹176.18 Lakhs, while finance costs were ₹1.26 Lakhs. Other non-cash items, including unrealized gains and losses, reduced cash flow by ₹841.12 Lakhs in FY 2023.
Working capital adjustments further impacted operating cash flows. Inventory levels increased by ₹438.80 Lakhs, reflecting higher stockholding. Trade receivables rose significantly by ₹1,761.36 Lakhs, suggesting slower customer collections. However, trade payables increased by ₹1,344.33 Lakhs, indicating extended credit terms from suppliers. After accounting for income taxes paid of ₹1,503.73 Lakhs, the net cash flow from operating activities was ₹1,314.16 Lakhs in FY 2023, an improvement from ₹437.12 Lakhs in FY 2022.
This section reflects the cash used or generated from investments. Proceeds from the sale of tangible assets totaled ₹35.07 Lakhs in FY 2023, while purchases of tangible assets amounted to ₹159.97 Lakhs, showing increased investment in fixed assets. Interest income contributed a steady inflow of ₹841.12 Lakhs, while other cash outflows totaled ₹102.76 Lakhs. Overall, net cash flows from investing activities remained positive at ₹613.51 Lakhs in FY 2023, indicating that cash inflows exceeded the cash used for investments.
This section details the cash used for funding operations through borrowings and equity-related activities. There was a slight reduction in borrowings, with a net repayment of ₹5.60 Lakhs in FY 2023. A significant outflow of ₹1,723.84 Lakhs was attributed to dividend payments, reflecting the company 's commitment to shareholder returns. Other financing-related outflows amounted to ₹70.89 Lakhs. Consequently, net cash flows from financing activities were negative at ₹1,806.35 Lakhs in FY 2023, indicating a considerable cash outflow primarily driven by dividends.
The overall net increase in cash and cash equivalents was ₹121.32 Lakhs in FY 2023, slightly lower than the ₹126.16 Lakhs recorded in FY 2022. This resulted in a closing cash balance of ₹440.73 Lakhs at the end of FY 2023, compared to ₹319.38 Lakhs at the end of FY 2022.
