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Bigbloc Construction Limited Interim / Quarterly Report 2022
61269_rns_2021-10-26_51750e51-a2a0-4e29-ae59-a5ec3f91a2a5.pdf
Interim / Quarterly Report
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CIN NO. : L45200Gl2015PLC0835?7 mLn--
Regd. Off. : 601 -8, 'A' Wing, lntematlonal Trade Centre, Majura Gate, Ring Road, Surat-395 002. , i fi- (Ph.) : +91-261-2463261,2463262,2463263,3234330 (Fj : +91-26l-2463264 N )( I CONSTRUCTION (E) : contacWnxtbloc.in Visit us : www.nxtbloc.in
TQ, Department of Corporate Service, Bombay Stock Exchangp Limited, lB' Floor, Phiroze Jeejeebhoy Tcwers, Dalaf Street, Mumbai - 400001 &ipt Code: 540061 ISIN : INE412UO1017 To, Listing eartrnant, National Stock Exchange of India Limited, khange Plaza, GI, BLOCK G, Bandra-Kurla Complex, Bandra (€1, Mumbai - 400051 Symbol: BIGBLOC lSlN : INE492tKIIO17
SUB: WTCOME OF BOARD MEETING HELD ON OCTOBER 2021
Ref: Unaudii Shndalone and Consolidated Financial Result for the Swond Quarter and HatF Year ended on 30~ September, 2021 under mulation 33 of SEBl IListinsr QblisratSons and Disclosure Requirements) Reaulation, 2015
Dear Sir
This is to inform you that the Board of Directors of the Company at its meeting held on 25th October, 2021, considered, appmved and taken on record the Unaudited Standalone and Consolidated Financial Resub for the Second Quarter and Half Year on ended 30th September, 202 I.
We are enclosing herewith a copy of Unaudited Standalone and Consolidated Financial Result along with Limited Review Report thereon for the quarter and half year ended on 30th Septembr, 2021.
The meeting of the Board of Dirdors of the Campany commenced at 11:00 A.M. and concluded at 03:30 P.M. &$'<
You are requested to take the above on record and disseminate to all concerned.
Thanking you,
Yours Faithfully, For BIG8LOC CONSTRUCTION LIMITED
MOHIT DIRECTOR & CFO DIN: 02357431
End: As above
RKM & CO. Chartered Account~nts
INDEPENDENT AUDITOR'S LIMITED REVIEW REPORT
To, Board of Directom of BIGBLOC CONSTRUCTION LIMITED
- 1. We have reviewed the unaudited financial results of BIGBLOC CONSTRUCTION LIMITED ('the Company') for the quarter and six months ended September 30, 2021. which are included in the accompanying Wmudited Standalone Financial Results for the Quarter and Six Months Ended September 30,2021, the statement of assets and Liabilities as on that date and the statement of cash flows for the six months ended on that date (the "Statement"). The Statement has been prepared by the Company pursuant to Regulation 3 3 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 20 15 (the "Listing Regulations, 20 15 "1, which has been initialed by us for identification purposes.
- 2. This Statement, which is the responsibility of the Company's Management md approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34'7, prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conctusion on the Statement based on our review.
- 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information ~erfoAed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion.
- 4. Based on irforpytation provided to zss by the management, the copMpany has not provided for Post ErPnplopent Beneftgs and other long term employee bepaefts under Defined BeneJit Plam on accrual basis but provides the same as and when they become dzse for payment,
- RKM & CO. Chartered Accountants
This method of accounting of Post Employment BeneJits armd other long term employee benefits under DeJined Benefit Plans is in deviation with Id AS - 19on Employee Benefits. As there is no acbwrilal report or bash of calculation available with fk management of such Post Employment Benefits and other long term employee benefits, the quantum of deviation cannot be ascertained If the company kd followed the method accounting as per Ind AS - 19, then employee benefit expeme would have increased land correspondingly Pro$t for the period would have reduced.
Based on our review of the Statement conducted as above, with the exception of the matter described in the precedingparagaph no. 4, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and polides has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing ObIigations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement .
For RXM & CO. Chartered AccomtaPefs m Rektration Na,: 108553W
Pix F.o)/ Partner Membership No. 121031
Surat, 25& October, 2021
CIN: L45200GJM15PLC083577
Rqd Office: N601-B, International Trade Centre, Majura Gate, Ring Road, Surat 395002, Gujaret, India Ph: 0261-2463261Mm3 Fax: 0261-2463264 Emdil : [email protected]
Unauditeci Standaldne FInuchl-Results for the Quarter and Half year andd 30th September 2021
| Padculafs | ||||||
|---|---|---|---|---|---|---|
NOTES:.
- 1 The abwa Unaudited Standalone Financial Results were reviawed by the Audit Cornmi= ad hewer approved at the meeting of the Board of Diractorsof We Company held on 25th Wkr 2021.
- 2 The capaGibr utllisatron fm sed quarter was around 92%. OWerwlse profitabllb tyld have been wan Met.
- 3 The Company has only one segment (Block manufacturing), therefore segment reporting Is not applicable.
- 4 The Figures of quarter endad on 30th September, 2021 are the balancing figures kken year to date (Six months) figures up to the second quarter ended on 3Mh September, 2021 and published unaudited figure$ in respect of the quarter mdwl on 30th June, 2021.
- 5 Figures ~f previous period have been regrouped/ reciassified wherever necessary to facilitate camprison.
For RKM R CO. Chartered Accountants
M, No. 12f 031
Naresh Saboo Managing Director {DlkOO223350) Surat, 25th October 2021
CIM: L45200GJ2015PLC083577
Regd. Offlce: A1601-B, International Trade Centre, Majun Gate, Ring Road, Surat 395002, Gujarat, Ind~a Ph 0261-246326116Z63 Fax: 0261-2463264 Email . bigblockconst~[email protected]
UNAUDITED STANDALONE STATEMENT OF ASSETS AND LlPglUTlES
| $(5 \text{ in Laks})$ | ||
|---|---|---|
| Sr No Particulars | As at 30th September 2021 | As at 31st March 2021 |
| (Unaudited) | (Audited) | |
| ASSETS | ||
| 1 Non-Current Assets | ||
| (a) Property, Plant and Equipment | 4127.33 | 4264.95 |
| (b) Capital Work-in-Progress | ||
| (c) Other Intangible Assets | 0.28 | 0.39 |
| (d) Financial Assets | ||
| (i) Investments | 25.99 | 24.99 |
| (ii) Loans | 1445.33 | 1365.51 |
| (e) Other Non-Current Assets | 21.92 | 25.49 |
| Total Non-Current Assets | 5620.84 | 5681.34 |
| 2 Current Assets | ||
| (a) Inventories | 671.51 | 706.67 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 1661.26 | 1659.43 |
| (ii) Cash & Cash Equivalents | 74.89 | 22.19 |
| (iii) Loans | ||
| (c) Other Current Assets | 686.36 | 779.61 |
| Total Current Assets | 3094.02 | 3167.89 |
| Total Assets | 8714.86 | 8849.23 |
| EQUITY AND LIABILITIES | ||
| A Equity | ||
| (a) Equity Share Capital | 1415.76 | 1415.76 |
| (b) Other Equity | 1971.09 | 1686.61 |
| Total Equity | 3386.85 | 3102.37 |
| B Liabilities1 Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 1884.39 | 2364.09 |
| (b) Deferred Tax Liabilities (net) | 275.33 | 282.84 |
| (c) Other Non-Current Liabilities | 12.00 | 8.00 |
| Total Non-Current Liabilities | 2171.72 | 2654.93 |
| 2 Current Liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 1482.79 | 1651.32 |
| (ii) Trade Payables | 1199.23 | 1071.73 |
| (iii) Other Financial liabilities | 280.38 | 249.03 |
| (b) Other Current Liabilities | 112.83 | 94.21 |
| (c) Current Tax Liabilities | 81.06 | 25.64 |
| Total Current Liabilities | 3156.29 | 3091.92 |
| Total Liabilities | 5328.01 | 5746.86 |
| Total Equity and Liabilities | 8714.86 | 8849.23 |
No.: 10856SW
urat, 26th October 2021
rL-lgcr& Naresh Saboo
Managing Director (DIN:00223350) Surat, 25th October 2021
| PARTICULARS | Half year ended30th September,2021 | $(5)$ in Lakns)Half year ended 30thSeptember, 2020 |
|---|---|---|
| (Unaudited) | (Unaudited) | |
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before tax and extra-ordinary items | 369.25 | (354.07) |
| ADJUSTMENTS FOR: | ||
| 1Depreciation & Amortization | 195.92 | 181.45 |
| 2 Interest Received Classified as Investment Cash Flows | (79.82) | (57.36) |
| OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES | 485.35 | (229.97) |
| ADJUSTMENTS FOR: | ||
| 1 (Increase) / Decrease in Trade Receivables | (1.83) | 410.38 |
| 2 (Increase) / Decrease in Other Assets | 97.76 | (183.76) |
| 3 (Increase) / Decrease in Inventories | 35.16 | 28.02 |
| 4 Increase / (Decrease) in Trade Payable | 127.50 | (458.10) |
| 5 Increase / (Decrease) in Other Financial Liabilities | 0.13 | |
| 6 Increase / (Decrease) in Other Current Liabilities | 18.62 | 13.79 |
| 7Increase / (Decrease) in Other Non- Current Liabilities | 4.00 | |
| CASH GENERATED FROM OPERATIONS | 766.56 | (419.52) |
| 1 Income Taxes Paid | (2.41) | |
| NET CASH FROM OPERATING ACTIVITIES | 764.15 | (419.52) |
| B. CASH FLOW FROM INVESTMENT ACTIVITIES | ||
| 1 Payment for Property, Plant & Equipment | (58.18) | (46.43) |
| 2 (Increase) / Decrease in Loans & Deposits | (79.82) | (32.92) |
| 3 (Increase) / Decrease in Investments | (1.00) | |
| 4 Interest Received | 79.82 | 57.36 |
| NET CASH USED IN INVESTMENT ACTIVITIES | (59.18) | (21.99) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| 1 Increase/(Decrease) in Working Capital from Bank | 67.06 | 208.21 |
| 2 Increase/(Decrease) in Term Loans | (111.35) | 119.23 |
| 3 Dividend Paid | (35.39) | (35.39) |
| 4 Dividend Distribution Tax Paid | ||
| 5 Proceeds from Unsecured Loans | (572.59) | 168.43 |
| NET CASH FROM FINANCING ACTIVITIES | (652.27) | 460.48 |
| NET INCREASE IN CASH & CASH EQUIVALENTS | 52.70 | 18.96 |
| CASH AND CASH EQUIVALENTS (OPENING) | 22.19 | 28.92 |
| CASH AND CASH EQUIVALENTS (CLOSING) | 74.89 | 47.89 |
Standalone Cash Flow Statement for half year ended on 30th September, 2021
For RKM & CO. Chartered Accountants Firm Registration No.: 108553W
$\delta$ $\mathcal{M}$ O (Manish R. Malpani) SURAT Partner C M. No. 121031 Surat, 25th October 2021 ered Acco
Naresh Saboo Managing Director (DIN:00223350) Surat, 25th October 2021
RKM & CO. Chartered Accountants
INDEPENDENT AUDITOR'S LIMITED REVIEW REPORT
Board of Directom of BIGBLOC CONSTRUCTION LIMTmD
- 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results ('the Statement') of BIGBLOC CONSTRUCTION LIMITED ('the Company') and its subsidiary (the Parent and its subsidiary together referred to as '7he Group") for the quarter and Six Months ended September 30, 2021 which are included in 'Unaudited Consolidated Financial Results for the Quarter and Six Months Ended September 30, 202 1, the unaudited consolidated statement of assets and liabilities as on that date and the consoIi&tecl statement of cash flows for the six months ended on that date' (the "Statement"), being submitted by the Parent pursuant to the requirement: of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 20 15, as amended, which has been initialed by us for identification purposes.
- 2. This Statement, which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reportingt' ("Ind AS 34'7, prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a canclusion on the Statement based on our review.
- 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Perfarmed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as
RKM & CO. Chartered Accountants
to whether the Statement is fke of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for fnmcial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
We also performed procedures in accordance with the circular issued by the SEBI under Regulation 3 3(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable.
- 4. This statement includes the results of the following entity:
- Starbigbloc Building Material Private Limited (Subsidiary)
- 5. Based on ipaformation provided to m by the managemenf the company has not provided for Post-Employment Benefits ad other long term employee bene$ts under Defined Benefit Plans on accrual basis but provides the same as ad when they become due for payment. TPlis method of accounting of Post-Employment Benefits and other lo fig ferm employee benej?ts under Dejned Benefit Plam is in deviation with In# AS - 19on Employee Benefits. As there is no actuarial report or Busis of c~~lculation available with the marmagement of such Post-Employmen f BeneJis and other long term employee benq%s, the qwntupy1 of deviation carnot be mcertaified. If the company had followed the method accounting as per Ind AS - 19, then employee benefit expeme would have increased and corresporsdingIy ProJtfor the period would have redued.
- 6, Based on our review of the Statement conducted as above, with the excepdion of the matter described in theprecedingparaqaph no. 5, nothing has come to our attention that causes us
401, Trividh Chambers, Ring Road, Swat - 395002 (T) :- (026 1) 23224 1 1,2326578 (E) :- rkmincomeraX~mil.com
to believe that the Statemeat has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement . .
For RKM & CO. Charbred Accoruatmts Firm Registration No.: 108553W
(Mslnish R. Malpani)
Membership No. 121031
Partner
Surat, 2Sth October, 2021
401, Trividh Chambers, Rmg Road, Surat - 395002 (T) :- (0261) 232241 1,2326578 (E) :- [email protected]
BIGBLOC CONSTRUCTION LIMITEDCIN: L45200GJ2015PLC083577Regd. Office: A/601-B, International Trade Centre, Majura Gate, Ring Road, Surat 395002, Gujarat, IndiaPh: 0261-2463261/62/63 Fax: 0261-2463264 Email : bigblockconst
Unaudited Consolidated Financial Results for the Quarter and Half year ended 30th September 2021
| (₹ in Lakhs) | |||||||
|---|---|---|---|---|---|---|---|
| Particulars | Quarter Ended | Half year Ended | Year Ended | ||||
| 30.09.2021 | 30.06.2021 | 30.09.2020 | 30.09.2021 | 30.09.2020 | 31.03.2021 | ||
| (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Audited) | ||
| INCOME | |||||||
| Τ | Revenue From Operations | 4122.91 | 2825.47 | 2178.99 | 6948.38 | 2859.81 | 10277.80 |
| $\begin{array}{c} \hline \end{array}$ | Other Income | 0.41 | 31.32 | 24.35 | 31.72 | 27.17 | 36.42 |
| Total Income (I+II) | 4123.32 | 2856.79 | 2203.35 | 6980.10 | 2886.98 | 10314.23 | |
| $\overline{N}$ | EXPENSESCost of materials consumed | 1743.39 | 1147.65 | 897.01 | 2891.04 | 1171.26 | 4141.33 |
| Purchases of Stock-in-Trade | 96.41 | 70.05 | 55.97 | 166.46 | 68.07 | 260.76 | |
| Changes in inventories of finished goods,Stock-in - Trade and work-in-progress | 4.95 | (10.51) | (9.50) | (5.57) | 6.11 | (155.68) | |
| Employee benefits expense | 320.72 | 268.76 | 209.37 | 589.48 | 333.58 | 1024.43 | |
| Finance costs | 114.78 | 55.03 | 112.83 | 169.82 | 223.48 | 442.72 | |
| Depreciation and amortization expense | 143.16 | 141.95 | 125.56 | 285.11 | 250.74 | 518.82 | |
| Other expenses | 1350.17 | 1047.82 | 797.25 | 2397.99 | 1097.10 | 3814.13 | |
| Total expenses (IV) | 3773.59 | 2720.74 | 2188.48 | 6494.33 | 3150.34 | 10046.51 | |
| $\vee$ | Profit/(loss) before exceptional items and tax$(III - IV)$ | 349.73 | 136.04 | 14.87 | 485.77 | (263.36) | 267.72 |
| VI | Exceptional Items | ||||||
| VII | Profit/(loss) before tax (V-VI) | 349.73 | 136.04 | 14.87 | 485.77 | (263, 36) | 267.72 |
| VIII | Tax expense:(1) Current tax | 39.80 | 17.09 | 56.89 | 30.92 | ||
| (2) Deferred tax | (4.10) | (3.42) | (1.74) | (7.52) | (6.10) | (10.13) | |
| IX | Profit (Loss) for the period from continuingoperations (VII-VIII) | 314.02 | 122.37 | 16.61 | 436.40 | (257.27) | 246.92 |
| X | Profit/(loss) from discontinued operations | $\overline{\phantom{a}}$ | u, | $\overline{a}$ | u) | ä, | |
| X1 | Tax expense of discontinued operations | a. | ÷. | $\omega$ | $\frac{1}{2}$ | $\frac{1}{2}$ | ÷. |
| XII | Profit/(loss) from Discontinued operations(after tax) (X-XI) | ||||||
| XIII | Profit/(loss) for the period (IX+XII) | 314.02 | 122.37 | 16.61 | 436.40 | (257.27) | 246.92 |
| XIV | Other Comprehensive IncomeA (i) Items that will not be reclassified toprofit or loss | ||||||
| (ii) Income tax relating to items that will notbe reclassified to profit or loss | |||||||
| B (i) Items that will be reclassified to profit orloss | |||||||
| (ii) Income tax relating to items that will bereclassified to profit or loss | |||||||
| XV | Total Comprehensive Income for the period(XIII+XIV) (Comprising Profit (Loss) andOther Comprehensive Income for the period) | 314.02 | 122.37 | 16.61 | 436.40 | (257.27) | 246.92 |
| XVI | Earnings per equity share (for continuingoperation):(1) Basic | 2.22 | 0.86 | 0.12 | 3.08 | (1.82) | 1.74 |
| (2) Diluted | 2.22 | 0.86 | 0.12 | 3.08 | (1.82) | 1.74 | |
| XVII | Earnings per equity share (for discontinuedoperation): | ||||||
| $(1)$ Basic | |||||||
| XVIII | (2) DilutedEarnings per equity share(for discontinued & | ||||||
| continuing operations)$(1)$ Basic | 2.22 | 0.86 | 0.12 | 3.08 | (1.82) | 1.74 | |
| (2) Diluted | 2.22 | 0.86 | 0.12 | 3.08 | (1.82) | 1.74 |
NOTES:.
- 1 Tk ah* Unaudited ConmlIdaM Financial Results were mvbwd by the Audit Cmmtttee and tHereafIer @pMd at the meeting of the Board of Diredm8 of the Company hekl on 25th October 2021.
- 2 The above financial results lncludsfhe results of the Wholly owned Subsidiary Sarbigblox: Buildihg Material Private Limited (fwrmwiy Hilibp Cancrete Private Limited).
- 3 The eonsolldakd capadty utilisati for secand quarter was around 92%. Otherwise profitability would have been eveh better.
- 4 The Company has only one segment (Block manufacturing), therefme sqment reporting is not applicable.
- 5 The Figures of quarter ended on 3Mh Sepbember, 2021 are the balancing flgures between par to date (Six months) figures up to the second quarter endad on 30th Ssptember, 2021 and puMished unaudited figures in respect of the quarter ended on 30th June, 2021.
- 6 Figures of previous period have been regroupdl rsclasaifisd w+wevdr necssaary to f8cihbt~ CwIipari8~.
For RKRR &ED. Chartered . . Accountants , a Flrm Reglstratlon No.; ID8553 Partner M. No. 121031 Surat, 25th October 2021
Naresh Saboo Managing Director (DIN;00223350) Surat, 25th October 2021
CIN: L45200GJ2015PLCO83577
Regd. Office: N601-0, International Trade Centre, Majura Gate, Ring Road, Surat 395002, Gujarat, India Ph: 0161 -2463261 162163 Fax: 0281 -2483264 Email : [email protected]
UNAUDITED CONSOLIDATED STATEMENT OF ASSETS AND LIABILITIES
| (₹ in Lakhs) | ||
|---|---|---|
| Sr No Particulars | As at 30th September 2021 | As at 31st March 2021 |
| (Unaudited) | (Audited) | |
| ASSETS | ||
| 1 Non-Current Assets | ||
| (a) Property, Plant and Equipment | 6480.22 | 6536.06 |
| (b) Capital Work-in-Progress | $\overline{a}$ | |
| (c) Goodwill on Consolidation | 539.09 | 539.09 |
| (d) Other Intangible Assets | 1.29 | 1.64 |
| (e) Financial Assets | ||
| (i) Investments | 3.88 | 2.88 |
| (ii) Loans | 50.08 | 50.08 |
| (f) Other Non-Current Assets | 26.20 | 31.35 |
| Total Non-Current Assets | 7100.77 | 7161.11 |
| 2 Current Assets | ||
| (a) Inventories | 808.39 | 876.41 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 2579.08 | 2386.84 |
| (ii) Cash & Cash Equivalents | 96.37 | 29.55 |
| (iii) Loans | 248.94 | 183.45 |
| (c) Other Current Assets | 846.97 | 743.01 |
| Total Current Assets | 4579.76 | 4219.27 |
| Total Assets | 11680.53 | 11380.37 |
| EQUITY AND LIABILITIES | ||
| A Equity | ||
| (a) Equity Share Capital | 1415.76 | 1415.76 |
| (b) Other Equity | 2182.89 | 1781.90 |
| Total Equity | 3598.65 | 3197.65 |
| B Liabilities | ||
| 1 Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 3300.84 | 3677.72 |
| (b) Deferred Tax Liabilities (net) | 275.33 | 282.84 |
| (c) Other Non-Current Liabilities | 12.00 | 8.00 |
| Total Non-Current Liabilities | 3588.17 | 3968.56 |
| 2 Current Liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 1788.78 | 1877.64 |
| (ii) Trade Payables | 1820.47 | 1588.98 |
| (iii) Other Financial liabilities | 637.04 | 550.02 |
| (b) Other Current Liabilities | 166.37 | 171.87 |
| (c) Current Tax Liabilities | 81.06 | 25.64 |
| Total Current Liabilities | 4493.71 | 4214.16 |
| Total Liabilities | 8081.88 | 8182.72 |
| Total Equity and Liabilities | 11680.53 | 11380.37 |
For RlqM tl CO. FOR BIGBLOC CONSTRUCTION LIMITED
bh NaWh %boo
Managing Dlrector (Dlk00223860) Surat, 25th Octobr 2021
| PARTICULARS | Half year ended30th September,2021 | Half year ended 30thSeptember, 2020 |
|---|---|---|
| (Unaudited) | (Unaudited) | |
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before tax and extra-ordinary items | 485.77 | (263.36) |
| ADJUSTMENTS FOR: | ||
| 1 Depreciation & Amortization | 285.11 | 250.74 |
| 2 Interest Received Classified as Investment Cash Flows | (0.07) | (57.43) |
| OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES | 770.80 | (70.05) |
| ADJUSTMENTS FOR: | ||
| (Increase) / Decrease in Trade Receivables1 | (192.24) | 197.38 |
| 2 (Increase) / Decrease in Other Assets | (95.52) | (140.58) |
| 3 (Increase) / Decrease in Inventories | 68.02 | 37.07 |
| 4 Increase / (Decrease) in Trade Payable | 231.48 | (421.86) |
| 5 Increase / (Decrease) in Other Financial Liabilities | $\frac{1}{2}$ | 0.13 |
| Increase / (Decrease) in Other Current Liabilities6 | (5.50) | 3.15 |
| Increase / (Decrease) in Other Non- Current Liabilities$\overline{7}$ | 4.00 | |
| CASH GENERATED FROM OPERATIONS | 781.04 | (394.76) |
| 1 Income Taxes Paid | (4.76) | |
| NET CASH FROM OPERATING ACTIVITIES | 776.28 | (394.76) |
| B. CASH FLOW FROM INVESTMENT ACTIVITIES | ||
| 1 Payment for Property, Plant & Equipment | (228.91) | (190.75) |
| 2 (Increase) / Decrease in Loans & Deposits | (65.50) | (0.69) |
| 3 (Increase) / Decrease in Investments | (1.00) | |
| 4 Interest Received | 0.07 | 57.43 |
| NET CASH USED IN INVESTMENT ACTIVITIES | (295.34) | (134.01) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| 1 Increase/(Decrease) in Working Capital from Bank | 147.46 | 195.94 |
| 2 Increase/(Decrease) in Term Loans | 47.14 | 227.05 |
| 3 Dividend Paid | (35.39) | (35.39) |
| 4 Dividend Distribution Tax Paid | ||
| 5 Proceeds from Unsecured Loans | (573.32) | 168.43 |
| NET CASH FROM FINANCING ACTIVITIES | (414.12) | 556.03 |
| NET INCREASE IN CASH & CASH EQUIVALENTS | 66.82 | 27.25 |
| CASH AND CASH EQUIVALENTS (OPENING) | 29.55 | 29.13 |
| CASH AND CASH EQUIVALENTS (CLOSING) | 96.37 | 56.38 |
Consolidated Cash Flow Statement for half year ended on 30th September, 2021
For RKM & CO. Chartered Accountants Firm Registration No.: 108553W
$\delta$ V Δ SURAT (Manish R. Malpani) Cros Partner M. No. 121031 Surat, 25th October 2021 lered Acco
$2011$
Naresh Saboo Managing Director (DIN:00223350) Surat, 25th October 2021
