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 National University of Computer and Emerging Sciences
COMPARITIVE ANALYSIS OF FINANCIAL STATEMENTS
TABLE OF CONTENTS
TABLE OF CONTENTS ...................................................................................................................................... 1ACKNOWLEDGEMENT .....................................................................................................................................3EXECUTIVE SUMMARY ................................................................................................................................... 3PIONEER CEMENT LIMITED .......................................................................................................................... 5
BRIEF HISTORY ...............................................................................................................................................5PHILOSOPHY: ............................................................................................................................................... 5INCORPORATION: ........................................................................................................................................ 5PAID-UP CAPITAL/EQUITY ............................................................................................................................ 5VISION AND MISSION .................................................................................................................................... 6CORPORATE INFORMATION ........................................................................................................................ 6COMPANY’S PROFILE ..................................................................................................................................... 7.............................................................................................................................................................................7
DATA AND METHODOLOGY .......................................................................................................................... 7
DATA ................................................................................................................................................................. 8METHODOLOGY .............................................................................................................................................. 8RATIO ANALYSIS: ....................................................................................................................................... 8DEFINITION OF ACCOUNTING RATIOS: ................................................................................................. 8ADVANTAGES OF RATIOS ANALYSIS: ..................................................................................................8LIMITATIONS OF RATIOS ANALYSIS: .................................................................................................... 9
TOOLS OF ANALYSIS ........................................................................................................................................ 9
5.1. PERCENTAGE ANALYSIS: .....................................................................................................................10
FINANCIAL ANALYSIS ....................................................................................................................................10
6.1. PERCENTAGE ANALYSIS ......................................................................................................................116.1.1. HORIZONTAL ANALYSIS: .............................................................................................................. 116.1.2. VERTICAL ANALYSIS: .................................................................................................................... 176.6. VERTICAL ANALYSIS OF BALANCE SHEET ....................................................................................216.6.1. ANALYSIS: .........................................................................................................................................246.1.3. TREND ANALYSIS ...........................................................................................................................26
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 National University of Computer and Emerging Sciences
COMPARITIVE ANALYSIS OF FINANCIAL STATEMENTS
7. RATIO ANALYSIS ......................................................................................................................................... 32
7.1. LIQUIDITY RATIOS .................................................................................................................................327.1.1. CURRENT RATIO: .............................................................................................................................327.1.2. QUICK RATIO: ...................................................................................................................................357.1.3. TURNOVER/ACTIVITY RATIOS: ................................................................................................... 377.1.4. DEBTORS TURNOVER RATIO OR RECEIVABLES TURNOVER RATIO: ................................397.1.5. TOTAL ASSETS TURNOVER RATIO: ............................................................................................417.1.6. FIXED ASSETS TURNOVER RATIO: .............................................................................................437.2. PROFITABLITY RATIOS: .......................................................................................................................457.2.1. GROSS PROFIT (GP) RATIO: ........................................................................................................... 457.2.2. OPERATING PROFIT RATIO: ..........................................................................................................477.2.3. RETURN ON ASSETS: ......................................................................................................................507.2.4. RETURN ON EQUITY (ROE) RATIO: ............................................................................................. 517.2.5. DEBT RATIOS: ...................................................................................................................................537.2.6. DEBT SERVICE RATIO OR INTEREST COVERAGE RATIO: .....................................................54
8. GENERAL RATIO ANALYSIS ....................................................................................................................57
8.1. PROFITABILITY ANALYSIS: .................................................................................................................578.2. LIQUIDITY ANALYSIS: .......................................................................................................................... 578.3. DEBT ANALYSIS: .................................................................................................................................... 588.4. ASSETS: ..................................................................................................................................................... 58
9. COMPANY ANALYSIS .................................................................................................................................5910. CONCLUSION ..............................................................................................................................................6011. FUTURE OUTLOOK ...................................................................................................................................6112. BIBLIOGRAPHY ..........................................................................................................................................6213. WORK LOAD MATRIX .............................................................................................................................. 62
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 National University of Computer and Emerging Sciences
COMPARITIVE ANALYSIS OF FINANCIAL STATEMENTS
ACKNOWLEDGEMENT
In the name of “Allah”, the most beneficent and merciful who gave us strengthand knowledge to complete this report. This report is a part of our course“Financial Accounting”. This has proved to be a great experience. This reportis a combine effort of Abu-Bakar Butt, Mariyum Javaid Sandhu, ShawanaJavaid Sandhu and Sareena Khan.We would like to express our gratitude to Mr.Shehzad Moin who gave usopportunity to complete this report. We would also like to thank our colleagueswho gave us many helpful comments which helped us a lot in preparing our report.
EXECUTIVE SUMMARY
 
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hellownadeem

It seems a good and helping analysis report developed by great hardwork. Best of Luck.

reply06 / 09 / 2010
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