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year

current asset
2013
2014

year

Current assent-inventory current liability


2013
3643206
13255764
2014
3126009
15005632

Year

Total debt
2013
2014

year

Total debt

year

total asset
2154999
2239239

2013
2014

Year

Total equity
2154999
2239239

Netincome
2013
2014

Year

702078
1231401

2013
2014

702078
1231401

2013
2014

702078
1231401

2013
2014

5428502
6659903
inventory

25491927
27036675
Days

2013
2014
Year

21188930
24277207
Total equity

COGS

Year

30242719
33012724
Total asset

Net income

Year

5428502
6659903
sales

Netincome

Year

21188930
24277207

Shareholder's equity
2154999
5428502
2239239
6659903

Total debt
2013
2014

Receivable
30242719
33012724

Days

10278659
12769895

Inventory turnover
365
2.48
365
2.11

sales
2013
2014

year

current liability
13921865
13255764
15895904
15005632

173714
342300
Receiveable turnover

2013
2014
Year

365
365
sales

2013
2014
Year

total asset
30242719
33012724

Days
2013
2014

Year
2013
2014

Turnover

2013
2014

EPS
10
10

Dividend
2013
2014

Balance sheet
Item
Share capital
Revenue reserve
Unappropriated prof

1.42
1.35

no. of share outstandi


702078
2000000
1231401
4000000

price per share

Year

21188930
24277207

365
365
Net income

Year

174.09
96.44

0.35
0.3

no of share outstandi
253915
2000000
0
4000000

2013
1523486
3180000
725016

2014
1828182
3580000
1251721

316028
33637

332921
39512

Current liabilities
trade and other pay
Accrued mark-up/pro
short term borrowin
current maturity of

4211618
191792
8290416
561938

6303992
177164
7829770
694706

Non current assets


property,plant

7132112

8209553

23130

20365

Non current liabilities


long term financing
deferred taxation-ne
staff retirement ben

Intangible assets

long term investme


long term loans
long term deposits

58450
2061
51312

58450
11901
81034

Current assets
stores,spare parts
stock-in-trade
trade debts
loans and advances
short term prepaym
other receivables
tax refundsdue
income tax cash an
cash and bank bala

723435
9555224
2573268
346429
28172
173714
229454
190248
101921

855530
11914365
1366694
395953
72778
342300
653481
179849
114954

Income statement
Items
sales
COGS
gross profit
dist. Cost
admin exp
other operating exp
other income
operating profit
finance cost
taxation

2013
33012724
-27036675
5976049
-1509886
-1086920
72356
-38558
2120188
-1268651
140474

2014
30242719
-25491927
4750792
-2122660
-1313920
116197
-235555
2658827
-1162850
261179

-10409
1424

-3910
513

2013
1523486
3180000
725016

2014
1828182
3580000
1251721

316028

332921

Other comprehensive income


remearsurement los
tax effect

Balance sheet
Item
Share capital
Revenue reserve
Unappropriated prof
Non current liabilities
long term financing
deferred taxation-ne

staff retirement ben

33637

39512

Current liabilities
trade and other pay
Accrued mark-up/pro
short term borrowin
current maturity of

4211618
191792
8290416
561938

6303992
177164
7829770
694706

Non current assets


property,plant

7132112

8209553

Intangible assets
long term investme
long term loans
long term deposits

23130
58450
2061
51312

20365
58450
11901
81034

Current assets
stores,spare parts
stock-in-trade
trade debts
loans and advances
short term prepaym
other receivables
tax refundsdue
income tax cash an
cash and bank bala

723435
9555224
2573268
346429
28172
173714
229454
190248
101921

855530
11914365
1366694
395953
72778
342300
653481
179849
114954

Income statement
Items
sales
COGS
gross profit
dist. Cost
admin exp
other operating exp
other income
operating profit
finance cost
taxation

2013
33012724
-27036675
5976049
-1509886
-1086920
72356
-38558
2120188
-1268651
-140474

2014
30242719
-25491927
4750792
-2122660
-1313920
116197
-235555
2658827
-1162850
-261179

-10409
1424

-3910
513

Other comprehensive income


remearsurement los
tax effect

Balance sheet
Item
Share capital
Revenue reserve
Unappropriated prof

Common size analysis


2013
0.0719
0.15
0.0342

2014
0.0753
0.1474
0.0515

Non current liabilities


long term financing
deferred taxation-ne
staff retirement ben

0.0149
0.0015

0.0137
0.0016

Current liabilities
trade and other pay
Accrued mark-up/pro
short term borrowin
current maturity of

0.1987
0.009
0.3912
0.0265

0.2596
0.0072
0.3225
0.0286

Non current assets


property,plant

0.3365

0.3381

Intangible assets
long term investme
long term loans
long term deposits

0.001
0.0027
0.000097
0.0024

0.0008
0.0024
0.0004
0.0033

Current assets
stores,spare parts
stock-in-trade
trade debts
loans and advances
short term prepaym
other receivables
tax refundsdue
income tax cash an
cash and bank bala

0.3414
0.4509
0.1214
0.0163
0.0013
0.0081
0.01082
0.0089
0.0048

0.03524
0.4907
0.0562
0.0163
0.0029
0.014
0.0269
0.0074
0.0047

Income statement
Items
sales
COGS
gross profit

Common size analysis


2013
1
0.8189
0.181

2014
1
0.8429
0.157

dist. Cost
admin exp
other operating exp
other income
operating profit
finance cost
taxation

Other comprehensive income


remearsurement los
tax effect

0.0457
0.0329
0.0021
0.0011
0.0642
0.0384
0.0042

0.0701
0.0434
0.0038
0.0077
0.0879
0.0384
0.0086

-0.00031
0.000043

-0.0001
0.000016

current ratio
1.0502499139
1.0593291905
Acid test ratio
0.2748393831
0.2083223819

Year
2013
2014
Long term debt ratio
2013
2014

Debt ratio
0.101704003
0.0922362692
Debt to equity ratio
0.3969785771
0.3362269691
Equity Multiplies Ratio
1.3969785771
1.3362269691
Profit Ratio
0.0232147777
0.0373007995
Return on asset
0.0331341885
0.0507225152
return on equity
0.129331812
0.184897738
Inventory turnover
2.4800829563
2.1172198362
Inventory turnover in days
147.1774193548
172.9857819905
account receivable turnover
174.0948858469
96.4438328951
Receivable turnover in days

Cash coverage ratio


2013
2014

2.0966166925
3.7847366238
total asset turnover
1.4272886361
1.3598238051
Asset turnover in days
257.0422535211
270.3703703704
Earning per share
0.351039
0.30785025
Price earning ratio
28.5714285714
33.3333333333
Dividend per share
0.1269575
0

Common Size Analysis


0.0719000912 0.0753044615
0.1500783664 0.1474634211
0.0342167349 0.0515595142

0.0149147692
0.0015874799

0.0137133155
0.0016275348

0.1987650155
0.0090515189
0.3912616635
0.0265203576

0.2596671026
0.0072975446
0.3225152712
0.0286155652

0.3365961377

0.3381588747

0.0010916077

0.0008388527

0.0027585159
9.72677714259285E-005
0.0024216419

0.0024076081
0.0004902129
0.0033378634

0.0341421204
0.4509535876
0.1214439804
0.0163495278
0.0013295622
0.0081983375
0.0108289564
0.0089786506
0.004810106

0.0352400505
0.4907634144
0.0562953556
0.0163096603
0.0029977913
0.014099645
0.0269174704
0.0074081421
0.0047350587

Common Size Analysis


1
1
-0.818977404 -0.8429112144
0.181022596 0.1570887856
-0.0457364863 -0.0701874722
-0.0329242749 -0.0434458291
0.002191761 0.0038421479
-0.0011679739 -0.0077888169
0.0642233582 0.0879162684
-0.0384291523 -0.0384505771
0.0042551472 0.0086360952

-0.0003153027 -0.0001292873
4.31348833861756E-005 1.6962761E-005

Index Based Analysis


100 1.1999992123
100 1.1257861635
100 1.7264736227

100

1.0534541243

100

1.1746588578

100
100
100
100

1.4968100146
0.923729874
0.9444363226
1.236268058

100

1.1510689961

100
100
100
100

0.8804582793
1
5.7743813683
1.5792407234

100
100
100
100
100
100
100
100
100

1.1825941515
1.2468954155
0.5311121889
1.1429556994
2.5833451654
1.9704802146
2.8479826022
0.945339767
1.1278735491

Index Based Analysis


100 0.9160928071
100 0.9428647199
100 0.7949720626
100 1.4058412357
100 1.2088470173
100 1.6059069047
100 6.1091083562
100 1.2540524708
100 0.9166035419
100
1.859269331

100
100

0.3756364684
0.360252809

Index based analysis


2013
100
100
100

2014
1.1999
1.125
1.726

Combined based analysis


2013
2014
0.000719
0.0627552296
0.0015
0.1310222222
0.000342
0.0298377752

100
100

1.0534
1.1746

0.000149
0.000015

0.013005506
0.0013621658

100
100
100
100

1.4968
0.9372
0.9444
1.2326

0.001987
0.00009
0.003912
0.000265

0.1734366649
0.0076824584
0.3414866582
0.0232029856

100

1.151

0.003365

0.2937445699

100
100
100
100

0.8804
1
5.7743
1.5792

100
100
100
100
100
100
100
100
100

1.1825
1.2468
0.5311
1.1429
2.5833
1.9704
2.8479
0.9453
1.127

Index based analysis


2013
100
100
100

2014
0.916
0.942
0.794

0.00001
0.0009086779
0.000027
0.0024
0.00000097 6.9272465926606E-005
0.000024
0.0020896657

0.003414
0.004509
0.001214
0.000163
0.000013
0.000081
0.0001082
0.000089
0.000048

0.0298012685
0.3935675329
0.1058181133
0.0142619652
0.0011225951
0.0071051563
0.0094455564
0.0078282027
0.0041703638

Combined based analysis


2013
2014
0.01
1.0917030568
0.008189
0.8947983015
0.00181
0.1977329975

100
100
100
100
100
100
100

1.405
1.208
1.605
6.109
1.254
0.9166
1.8592

100
100

0.3756
0.3602

0.000457
0.000329
0.000021
0.000011
0.000642
0.000384
0.000042

0.0498932384
0.0359271523
0.0023676012
0.0012604354
0.0700956938
0.0418939559
0.0046256454

-0.0000031
-0.0002662407
0.00000043 4.4419766796224E-005

Cash
Current liability
Cash ratio= cash/ C.liability
101921
13255764
0.0076888062
114954
15005632
0.0076607237
LTD

LTD+Total equity LTDR=LTD/LTD+Total euity


2061
5430563
0.0003795187
11901
6671804
0.0017837754

EBIT+DEPInterest
1033268
1344907

1268651
1162850

Cash coverage ratio = EBIT+dep/interest


0.8144619758
1.1565610354