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Al-Abbas Sugar Mill

Common Size B/S

Non Current Assets


Property, Plant and Equipment
Long Term Loans and Advances
Long Term Deposits
Long Term Investments
Intangible Assets
Daferred Tax Asset
Total Non Current Assets
Current Assets
Stores, Spare parts and Loose Tools
Stock In Trade
Trade Debts ( Unsecured )
Loans and Advances
Trade Deposits & Short Term Prepayments
Short Term Investments
Accrued Mark-up
Tax Refund Due from Government
Cash and Bank Balances
Non-current Assets Held for Sale
Total Current Assets
Total Assets
Share Capital and Reserves
Authorized Share Capital
17,500,000 Ord. Share of Rs 10 each
Issued, Subscribed and Paid up Capital
Reserves
Total Equity
Non-current Liabilaties
Long Term Financing
Long Term Loans from Related Parties
Liabilaties against assets subj. to Fin. Lease
Deferred Liabilaties
Total Non Current Liabilaties
Current Liabilaties
Trade and Other Payables
Accrued Mark-up
Short Term Borrowinsgs
Current Maturity of Non current Liab.
Provision for Taxation
Total Current Liabilaties
Total Equity and Liabilaties

1
2011
%

2
2010
%

3
2009
%

4
2008
%

5
2007
%

37.5
0.1
0.2
0.2
0.01
0.3
38.2

49.8
0.1
0.3
0.4
0.3
0.4
51.2

62.0
0.1
0.3
0.8
0.4
0.0
63.7

55.3
0.1
0.3
0.8
0.0
0.0
56.4

68.0
0.2
0.4
0.0
0.0
0.0
68.6

2.9
45.6
9.1
3.2
0.4
0.2
0.0
0.0
0.3
0
61.8
100

3.8
24.5
8.5
3.2
0.7
0.3
0.0
0.0
0.7
7.1
41.8
100

5.4
21.8
5.6
2.0
0.2
0.5
0.0
0.4
0.3
0.0
36.3
100

5.6
27.5
1.0
5.3
0.1
0.5
0.0
2.3
1.3
0.0
43.6
100

6.5
14.1
5.3
3.7
0.2
0.0
0.0
0.3
1.4
0.0
31.4
100

175,000
3.3
22.7
25.9

175,000
4.3
26.6
30.9

175,000
4.7
25.5
30.2

175,000
4.6
18.5
23.1

175,000
6.4
23.0
29.4

8.1
0.0
0.0
0.9
9.0

16.2
0.0
0.0
1.1
17.3

23.4
8.1
0.0
2.0
33.5

28.5
10.5
0.1
1.0
40.1

21.3
13.9
0.0
1.3
36.6

29.8
1.6
29.1
4.1
0.5
65.0
100

23.2
1.5
21.2
5.5
0.5
51.9
100

15.9
1.6
13.0
5.4
0.3
36.3
100

17.4
1.7
14.8
2.5
0.3
36.8
100

15.1
1.1
10.2
7.1
0.5
34.1
100

Al-Abbas Sugar Mill


Common Size I/S

Sales
Cost of Sales
Gross Profit
Distribution Cost
Administrative Cost
Other Operating Expences
Operating Profit
Finance Cost
Other Operating Income
Excess in F.V. of A,L&C.L
Profit Before Tax
Taxation
Net Profit After Tax
Discontinued Operations
Loss from Discontinued Operations
Net Profit for the year
Other Comprehensive Statement
Unrealized Loss on Rvaluation of available for
sale Investments
Total Comprehensive Inome for the year

1
2011
%

2
2010
%

3
2009
%

4
2008
%

5
2007
%

100
84.9
15.1
1.5
2.0
1.2
10.4
5.7
0.6

100
88.1
11.9
1.7
1.7
0.6
8.0
4.6
1.0

100
81.1
18.9
2.1
2.4
0.6
13.8
6.5
0.8

100
78.1
21.9
4.7
2.9
5.8
8.6
6.6
1.5

5.2
1.2
4.1

4.3
0.2
4.1

8.1
1.3
6.8

3.5
0.8
2.7

100
92.3
7.7
3.0
2.1
0.8
1.8
3.8
0.3
5.6
3.8
1.7
5.5

0.4
3.6

0.9
3.2

0.1
3.6

0.2
3.0

Al-Abbas Sugar Mill


Financial Analysis
Years
Description
Liquidity Ratios
Current Ratio - times
Quick Ratio - times
Cash Ratio - %
Reciveable Turnover Period - days
Payable Turnover Period - days
Inventory Turnover Period - days
Cash Operating Cycle - days
Operating Performance
Operating Efficency
Total Asset Turnover Ratio - times
Fixed Asset Turnover - times
Return on Capital Employeed - %
Return on Equity - %
Operation Profitability
Gross Profit Margin - %
Operating Profit Margin - %
Net Profit Margin - %
Business Risk
Sales Veriability
Financial Risks
Debt Ratio - %
Prior Charge Capital to Equity - %
Prior Charge Capital to Equity+PCC-%
Gearing Ratio - %
Leverage - %
Interest Coverage Ratio - times
Shareholders Investment Ratios
Dividend Cover - times
Dividend Yield - %
P/E Ratio - times
Dividend per Share
Earning per Share

1
2011

2
2010

3
2009

4
2008

5
2007

Average

0.95
0.90
0.81
29
21
128
136

0.81
0.72
2.00
20
35
71
56

1.00
0.84
2.36
18
43
122
97

1.18
1.02
4.73
5
53
152
104

0.92
0.72
4.21
19.3
47
91
63

0.97
0.84
2.82
18
40
113
91

3.34
3.05
34.60
18.3

3.27
3.07
26.13
21

1.75
1.75
24.14
25.09

1.16
1.30
10
8.63

1.52
1.46
2.68
18.65

2.2
2.13
19.5
18.3

15
10.4
4
0.91
0.85

12
8
4.12

19
13.76
7

22
8.6
3

8
1.77
5

15.1
8.5
4.6

74
166
62.3
26
74
1.8

69
144
59
36
64
1.7

70
144
53
53
47
2.1

77
206
58
63
37
1.3

71
135
47
55
45
0.5

72
159
56
47
53
1.5

2.6
5.6
7
5
13.07

2.4
5.6
8
5
11.8

4.07
5.1
5
4
16.27

2.88
1.9
18
1.5
4.32

8.61

1
2011

2
2010

3
2009

4
2008

5
2007

(531,453)
(578,950)

303,131
209,852

627,689
251,155

(304,716)
(646,265)

233,106
201,020

Cash Flow Analysis

Operating Cash Flows


Free Cash Flow

7
-

Years

2.4
3.6
9
3.1
11