BOAC PROJECT

By Group AJ2Aditi ChakrabortyAsim MaheshwariKishore GauravParesh V ShrivastavaShivang AggarwalBOAC PROJECTCIPLACASH FLOW FROM OPERATING ACTIVITIES Items having significant changeThe net cash from operating activities has increased compared to the previous year.This is due to increase in depreciation and amortisation expenses compared to previous year.Though there is a decrease in the bad debts compared to previous year.

NET CASH FLOW FROM INVESTING ACTIVITIESItems having significant changeThere has been a decrease in the nest cash used in investing activities compared to the previous year.There has also been an increase in the sales of fixed assets and current investment.The interest received has also decreased.

CASH FLOW FROM FINANCING ACTIVITIESItems having significant changeThe cash and cash equivalent at the end of the year has increased significantly compared to the previous year.There has also been inflow of cash from the repayment of the cash lent on short term.Though there has been an increase in the finance costs paid.

STOCK PRICES

The current P/E ratio is at 16.84.DIVISCASH FLOW STATEMENT FROM OPERATING ACTIVITIESItems having significant changeThe net cash flow from operating expenses has increased significantly compared to the previous year.Though the profit before taxes is almost comparable.The increase in net cash flow is mainly due to the increase in the long term provisions and the increase in other current liabilities.

CASH FLOW FROM INVESTING ACTIVITIESItems having significant changeThe net cash used in investing activities has risen compared to the previous year.This is basically due to heavy purchase of current investment and increase in investment in bank deposits.

CASH FLOW/(USED) FROM FINANCING ACTIVITIESItems having significant changeThere has been an increase in the net cash used in the financing activities.This is mainly due to the increase in dividends paid compared to the previous year.Also there has been a significant amount of repayment of short term borrowings.

STOCK PRICES

The current standalone P/E ratio of the company is 30.13.

Torrent pharmaCASH FLOW STATEMEN FROM OPERATING ACTIVITIESItems having significant changeThough there is a significant decrease in the profit before tax, yet the net cash from operating activities has risen from Rs. 310.08Cr. In 2014 To Rs. 1066.10Cr. in 2015.This is basically due to the operating activities from the recently acquired Elder Pharmas domestic formulation business.Interest income though negative, has come down by almost 50%.

CASH FLOW FROM INVESTING ACTIVITIESItems having significant changeWe see a significant increase in the net cash used in investing activing activities.This cash has been used for acquisition of Elder Pharmas domestic formulation unit.The cash outflow for acquisition of fixed assets has decreased from the previous year.The major chunk of investing activity has been done in the acquisition of Elder Pharma.

CASH FLOW/(USED) FROM FINANCING ACTIVITIESItems having significant changeFrom the following table it can be witnessed that there is not much difference in the cash and cash equivalents in the end of respective years.Though the company has borrowed significantly this year as compared to previous year.But it has also repaid more long term and short term borrowings this year than the previous year.

STOCK PRICES The current standalone P/E ratio is 22.52.

Comparative stock chart