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Balance Sheet

Nestle Pakistan Limited
As at December 31, 2009-2011
2009

2010

750000

750000

453496
249527
280000
3443932
4426955

453496
249527
280000
4598850
5581873

4210750
1531945
215925
118275
6076895

5573750
1705508
229114
55415
7563787

1322442
2105375
0
756362
105686
3746286
46979
8083130

57786
2143750
0
2780843
128857
4633932
61404
9806572

Equity & Liabilities
Share capital and Reserves
Authorized capital, (75000000) ordinary shares of Rs.10 each
Issued subscribed and paid up capital
share premium
general reserve
Acummulated profit
Non Current liabilities
Longterm finances
Deferred Taxation
Retirement benefits
Liabilities againist assets subject to finance lease

Current Liabilities
Current portion of non current liabilities
Shortterm borrowings from associated company-unsecured
Short term borrowings-secured
shorttrem running finance under mark-up arrangements-secured
Customer security deposits-interest free
Trade & other payables
interest and mark-up accrued

Total Equity & Liabilities
Assets
Tangible fixed assets
Property,plant & equipment
capital work-in-progress

Intangible assets
Long term loans and advancdes
Long Term security deposits
Current assets

18586980 22952232

10700874
914956
11615830

11370611
3076472
14447083

7106
113490
5026

16735
125674
9817

Stores and spares
stock in trade
trade debts
current portion of long term loans and advances
Advances,deposits,prepayments & other recievables
cash and bank balances

Total Assets

868984
3895038
241715
21012
1503009
315770
6845528

1050804
4602019
126499
19149
2048936
505516
8352923

18586980

22952232

822 51.507) 4.487.238.081) (819.920 13.084) (1.058 (1.050.878.934 170.113) (1.545 6.653.854 8.114.233) (2.588) other operating income Profit before Taxation Taxation Profit afer Taxation 144.298) 5.145 2.637) (1.085.124) 1. In "000" 2010 2011 41.Nestle Pakistan Limited Profit & Loss Account As at December 31.331) 4.078) (6.575.696.046) 11.902) (37.318 (5.849 159.405.488) (5.491 5.099.155.064.864 (1.364 (29.471.355) (1.733) (48.834.181.907 Finance cost other operating expenses (442. in "000" 2011 750000 453496 249527 280000 6629393 7612416 7848050 2476871 440377 13690 10778988 41587 0 4950000 4175236 149791 7343507 128334 16788455 35179859 16230528 5370561 21601089 11954 161982 9817 2009 Sales-net Cost of goods sold Gross profit Distribution & selling expenses Administration expenses Operating Profit Rs.302 64.502.457.256.533.583.94 .709.180 (1.857.27 90.824.199) (513.112.357 Earning per share (EPS) 66.608.311.311 6.569 16.332.668.121) (1.898.725.165) (1.050) (1.69 102. 2009-2011 Rs.862.149) (1.091.

1278416 7064170 276858 30914 4042634 702025 13395017 35179859 .

654) (2.656) (990.618.903) 4.863 5.952) Net decrease/increase in cash and cash equivalents cash and cash equivalents at beginning of the year Cash andd cash equivalents at end of the year 1.269) (4.plant & equipment Net cah used in investing activities (2.464) -2946661 (1.064.449.397.305.375 0 (300.017 Cash generated from investing activities Fixed capital expenditure Purchase of intangible asset Sale proceeds of property.126) 32.244) (498.291) (2.810 10 (4.328) 0 (19.Nestle pakistan Limited Cash Flow Statement As at December 31.592) (440.791) (9.995 (41.368 (1.122) (137.295.592) (1.122) (497.000) 0 (54.735) (1.221) (3.343) (10.137.504.274) (4.238. 2009-2011 2009 2010 Cashflow from operating activities Cash generated from operations Increase in long term security deposits Increase in long term loans & advances Retirement benefits paid Finance cost paid Taxes paid Net cash generated from operating activities 6.321) (293.356.271.607.518.834.108) Cash flow from financing activities Proceeds from long term finances Repayment of short term borrowings from associated company-unsecured Proceeds from short term borrowings-secured Payment of finance lease liabilities Dividend paid Net Cash generated from/(used in) financing activities 0 0 1.010.664) .132) (64.053) (1.960) (440.946.615 7.995.

.

000.948) 5.917) 2.000) 4.924) (2.384.862) 0 111.073) (92.940.828.327) (3.197.801 (1.950.232 (8.000 (57.484. In "000" 2011 8.776.Rs.146.000 (2.275.781 0 (48.493.884) (2.945 (8.425) (1.275) 2.252.473.211) .103) (983.

10 each Issued subscribed and paid up capital share premium general reserve Acummulated profit Non Current liabilities Longterm finances Deferred Taxation Retirement benefits Liabilities againist assets subject to finance lease Current Liabilities Current portion of non current liabilities Shortterm borrowings from associated company-unsecured Short term borrowings-secured shorttrem running finance under mark-up arrangements-secured Customer security deposits-interest free Trade & other payables interest and mark-up accrued Total Equity & Liabilities Assets Tangible fixed assets Property.plant & equipment capital work-in-progress Intangible assets Long term loans and advancdes Long Term security deposits 18586980 22952232 10700874 914956 11615830 11370611 3076472 14447083 7106 113490 5026 16735 125674 9817 .Balance Sheet Nestle Pakistan Limited As at December 31. (75000000) ordinary shares of Rs. 2008-2011 2009 2010 750000 750000 453496 249527 280000 3443932 4426955 453496 249527 280000 4598850 5581873 4210750 1531945 215925 118275 6076895 5573750 1705508 229114 55415 7563787 1322442 2105375 0 756362 105686 3746286 46979 8083130 57786 2143750 0 2780843 128857 4633932 61404 9806572 Equity & Liabilities Share capital and Reserves Authorized capital.

prepayments & other recievables cash and bank balances Total Assets 868984 3895038 241715 21012 1503009 315770 6845528 1050804 4602019 126499 19149 2048936 505516 8352923 18586980 22952232 .Current assets Stores and spares stock in trade trade debts current portion of long term loans and advances Advances.deposits.

25 43.82 22.57 20.24 1. in "000" 2011 2009 Equity & Liabilities 750000 453496 249527 280000 6629393 7612416 7848050 2476871 440377 13690 10778988 41587 0 4950000 4175236 149791 7343507 128334 16788455 35179859 16230528 5370561 21601089 11954 161982 9817 Share capital and Reserves Authorized capital. 2008-2011 Vertical Analysis Rs.65 8.92 62.53 23. (75000000) ordinary shares of Rs.07 0.plant & equipment capital work-in-progress Intangible assets Long term loans and advancdes Long Term security deposits 750000 2.10 each Issued subscribed and paid up capital share premium general reserve Acummulated profit Non Current liabilities Longterm finances Deferred Taxation Retirement benefits Liabilities againist assets subject to finance lease Current Liabilities Current portion of non current liabilities Shortterm borrowings from associated company-unsecured Short term borrowings-secured shorttrem running finance under mark-up arrangements-secured Customer security deposits-interest free Trade & other payables interest and mark-up accrued Total Equity & Liabilities Assets Tangible fixed assets Property.04 0.49 100 57.33 0 4.16 0.16 0.61 0.64 32.51 18.44 1.Balance Sheet Nestle Pakistan Limited As at December 31.34 1.69 7.11 11.03 .494 0.57 4.

68 20.deposits.830 100 .prepayments & other recievables cash and bank balances Total Assets 4.30 0.09 1.96 1.70 36.1278416 7064170 276858 30914 4042634 702025 13395017 35179859 Current assets Stores and spares stock in trade trade debts current portion of long term loans and advances Advances.11 8.

27 42.050) (1.28 7.058 (1.64 24.078) (1.71 0.091.25 9.331) 4.25 0.155.29 0.121) (1.165) other operating income Profit before Taxation Taxation Profit afer Taxation 144.43 20.583.822 51.081) (819.238.084) (1.934 170.98 1.43 1.12 0.04 30.124) 1.04 0.69 .12 0.34 0 12.402 0.07 0.54 13.491 5.637) 5.311.653.471.733) 11. 2008-2011 1 Rs.944 46.898.27 90.902) (37.95 22.256.181.80 18.569 (5.04 1.14 15.878.64 0.332.87 0.03 0.149) (1.03 2009 Sales-net Cost of goods sold Gross profit Distribution & selling expenses Administration expenses Operating Profit 2010 41.07 11.302 (29.00 14.920 13.04 24.24 32.00 0.145 2.488) (5.22 20.19 0.31 7. in "000" 2010 2011 750000 750000 1.55 0.40 62.857.533.09 1.Nestle Pakistan Limited Profit & Loss Account As at December 31.854 Finance cost other operating expenses (442.84 21.849 Earning per share (EPS) 66.36 47.32 1.085.56 20.73 0.575.487.112.72 100 100 49.608.87 0.199) (513.311 6.46 0.709.27 61.696.180 (1.

08 8.09 11.55 0.49 2.58 20.00 38.08 0.076 100 100 .93 2.05 0.79 0.393 3.63 20.20 36.4.

233) (2.10 (0.11) (0.03) (0.004 0. In "000" 2011 64.d Nestle Pakistan Limited Profit & Loss Account 2011 As at December 31.04) (0.862.507) 4.26 (0.13 (1.69 102.91 (12.03) 0.003 0.355) (1.364 (48.03) 0.03) 0.113) (1.907 2009 Sales-net Cost of goods sold Gross profit Distribution & selling expenses Administration expenses Operating Profit Rs.725.01) (0.824.545 6. In "000" 2010 2011 100 (71.64) 0.94 Earning per share (EPS) 66.11 (0.03) (0.298) 8.73) 0.02) (0.834.588) Finance cost other operating expenses (0.064.02) (0.11) (0.002 0.03) 159.94 .02) 0.864 (1.04 0.357 other operating income Profit before Taxation Taxation Profit afer Taxation 0. 2008-2011 Vertical Analysis Rs.046) 16.08 0.405.14 100 (0.06 (0.668.27 (0.27 90.457.73) (2.318 (6.050.502.02) (0.09) 28.099.07 102.74) 0.13 100 (0.01) (0.03) 0.114.

2008-2011 2009 Rs.plant & equipment capital work-in-progress Intangible assets Long term loans and advancdes Long Term security deposits Current assets .Balance Sheet Nestle Pakistan Limited As at December 31.10 each Issued subscribed and paid up capital share premium general reserve Acummulated profit Non Current liabilities Longterm finances Deferred Taxation Retirement benefits Liabilities againist assets subject to finance lease Current Liabilities Current portion of non current liabilities Shortterm borrowings from associated company-unsecured Short term borrowings-secured shorttrem running finance under mark-up arrangements-secured Customer security deposits-interest free Trade & other payables interest and mark-up accrued Total Equity & Liabilities Assets Tangible fixed assets Property. in "000" 2010 750000 750000 453496 249527 280000 3443932 4426955 453496 249527 280000 4598850 5581873 4210750 1531945 215925 118275 6076895 5573750 1705508 229114 55415 7563787 1322442 2105375 0 756362 105686 3746286 46979 8083130 57786 2143750 0 2780843 128857 4633932 61404 9806572 18586980 22952232 10700874 914956 11615830 11370611 3076472 14447083 7106 113490 5026 16735 125674 9817 Equity & Liabilities Share capital and Reserves Authorized capital. (75000000) ordinary shares of Rs.

deposits.Stores and spares stock in trade trade debts current portion of long term loans and advances Advances.prepayments & other recievables cash and bank balances Total Assets 868984 3895038 241715 21012 1503009 315770 6845528 1050804 4602019 126499 19149 2048936 505516 8352923 18586980 22952232 .

plant & equipment capital work-in-progress Intangible assets Long term loans and advancdes Long Term security deposits Current assets 750000 100 100 100 100 100 100 100 100 100 100 100 100 0 100 100 100 100 100 100 100 100 100 100 100 100 .Balance Sheet Nestle Pakistan Limited As at December 31. 2008-2011 HORIZENTAL ANALYSIS 2011 2009 Equity & Liabilities 750000 453496 249527 280000 6629393 7612416 7848050 2476871 440377 13690 10778988 41587 0 4950000 4175236 149791 7343507 128334 16788455 35179859 16230528 5370561 21601089 11954 161982 9817 Share capital and Reserves Authorized capital. (75000000) ordinary shares of Rs.10 each Issued subscribed and paid up capital share premium general reserve Acummulated profit Non Current liabilities Longterm finances Deferred Taxation Retirement benefits Liabilities againist assets subject to finance lease Current Liabilities Current portion of non current liabilities Shortterm borrowings from associated company-unsecured Short term borrowings-secured shorttrem running finance under mark-up arrangements-secured Customer security deposits-interest free Trade & other payables interest and mark-up accrued Total Equity & Liabilities Assets Tangible fixed assets Property.

prepayments & other recievables cash and bank balances 100 100 100 100 100 100 100 35179859 Total Assets 100 .1278416 7064170 276858 30914 4042634 702025 13395017 Stores and spares stock in trade trade debts current portion of long term loans and advances Advances.deposits.

47 209.74 195.27 90.37 111.878.487.00 133.311 6.199) (513.Nestle Pakistan Limited Profit & Loss Account As at December 31.608.332.32 71.97 0.37 142.47 140.00 100.00 144.121) (1.331) 4.653. in "000" 2010 2011 750000 750000 100.112.058 (1.854 Finance cost other operating expenses (442.11 46.920 13.471.491 5.181.238.898.53 126.050) (1.124) 1.00 100.085.43 128.00 2009 Sales-net Cost of goods sold Gross profit Distribution & selling expenses Administration expenses Operating Profit 2010 41.24 124.80 145.21 24.302 (29.733) 11.145 2.696. 2008-2011 Rs.25 158.15 136.26 336.822 51.37 101.51 4.23 192.00 367.20 123.14 116.934 170.857.57 149.081) (819.27 106.00 171.92 123.49 153.849 Earning per share (EPS) 66.74 174.583.69 130.155.165) other operating income Profit before Taxation Taxation Profit afer Taxation 144.902) (37.00 150.084) (1.256.33 106.00 100.709.575.533.69 .89 100.66 121.38 132.09 100.51 110.488) (5.00 100.078) (1.52 235.70 142.569 (5.32 71.82 0.311.091.637) 5.85 124.00 1.149) (1.180 (1.71 121.

09 122.13 136.87 160.36 123.120.02 121.33 91.86 161.27 .44 197.30 138.92 118.66 153.32 160.49 153.50 218.15 52.

824. 2008-2011 11 HORIZENTAL ANALYSIS Rs. In "000" 2011 2009 2010 Sales-net Cost of goods sold Gross profit Distribution & selling expenses Administration expenses Operating Profit 100 100 100 100 100 100 125 129 117 109 121 123 126 128 121 120 107 123 (1.27 90.545 6.050.668.862.113) (1.502.94 . In "000" 2011 Rs.298) 8.233) (2.907 102.046) 16.457.864 (1.94 Earning per share (EPS) 66.364 (48.69 64.507) 4.099.588) Finance cost other operating expenses 100 100 100 116 75 87 205 130 159 159.405.Nestle Pakistan Limited Profit & Loss Account As at December 31.725.355) (1.834.357 other operating income Profit before Taxation Taxation Profit afer Taxation 100 100 100 100 118 215 134 279 94 114 116 114 102.114.064.318 (6.