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Balance Sheet

(Rupees in thousands)
YEARS
2007

Particulars
ASSETS
Fixed Assets
Property, Plant and Equipment
Long term investments in Associated Companies
Total
Current Assets
Stores and spares
Stock in trade
Trade debts
Advances, deposits, prepayments and othe receivables
Short term investments
Cash and bank balaces
Total
TOTAL ASSETS

LIABILITIES AND OWNER'S EQUITY


Share Capital and Reserves
Authorized capital
Issued, subscribed and paid up capital
Reserves
Special reserve
Revenue reserve
Unappropriated profit
Total
Non Current Liabilities
long term deposits
Deferred income tax liability
Total
Current Liabilities
Trade and other payables
Provision for income tax
Total
Contingencies and Commitments

2008

TOTAL LIABILITIES AND OWNER'S EQUITY

YEARS
2009

2010

2011

Profit and Loss Account


(Rupees in thousands)
YEARS
Particulars
Sales
Less: Sales tax
Net Sales
Less: Cost of goods sold
Gross Profit
Other operating income
Operating expences
Operating Profit/Loss
Income on bank deposits and short term investments
Share of profit of associated companies
Workers' profit participation fund
Profit before taxation
Provision for taxation
PROFIT FOR THE YEAR
Earnings per Share

2007

2008

YEARS
2009

2010

2011

Cash Flow Statement


(Rupees in thousands)

Particulars
CASH FLOWS FROM OPERATING ACTIVITIES
Profit before taxation
Adjustment for
Depreciation
Gain on sale of property, plant and equipment
Income on bank deposits and short term investments
Share of profit of associated companies
Changes in working capital
(Increase) in stores and spares
Decrease/(Increase) in stock in trade
(Increase) in trade debts
(Increase)/Decrease in advances, deposits, prepayments and other receivables
Increase in trade and other payables
Taxes paid
Net cash from operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
Fixed capital expenditure
Proceeds from sale of property, plant and equipment
Long term investments in associated companies
Short term investments
Income received on bank deposits and short term investments
Dividend received from associated companies
Net cash used in investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Dividends paid
Long term deposits received
Net cash used in financing activities
INCREASE IN CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS AT BEGINNING OF THE YEAR
CASH AND CASH EQUIVALENTS AT END OF THE YEAR

2007

2008

YEARS
2009

2010

2011

Activity Ratios
Inventory Turnover

Cost of Goods Sold


Average Inventory

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Days of Inventory on
Hand (DOH)

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Receivables
Turnover

Number of days in Period


Inventory turnover

Revenue

Receivables
Turnover

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Days of Sales
Outstanding (DSO)

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Payables Turnover

2007

1
1

2008

1
1

Average Receivables

Number of days in Period


Receivables turnover

Purchases
Average trade payables

2009

1
1

2010

1
1

2011

1
1

Number of Days of
Payables

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Working Capital
Turnover

2007

1
1

2008

1
1

2009

1
1

2010

1
1

Number of days in period


Payables turnover

Revenue
Average working capital

1
1

2011

Fixed Assets
Turnover

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Total Assets
Turnover

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Revenue
Average net fixed assets

Revenue
Average total assets

Liquidity Ratios
Current Ratio

Current assets

Current Ratio

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Current liabilities

Cash + short term marketable investments +


receivables
Current liabilities

Quick Ratio

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Cash Ratio

2007

1
1

2008

1
1

Cash + short ter marketable investments


Average Receivables

2009

1
1

2010

1
1

2011

1
1

Cash + short term marketable investments +


receivables
Daily cash expenditure

Defensive Interval
Ratio

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Payables Turnover

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2010

Purchases
Average trade payables

2010

Solvency Ratios
Debt-to-Asset Ratio

Total debt
Total assets

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Debt-to-Capital
Ratio

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Debt-to-Equity Ratio

Total debt
Total debt + Total shareholder's equity

Total debt
Total shareholder's equity

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Financial Leverage
Ratio

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Interest Coverage

EBIT
Interest payments

2007

1
1

2008

Average total assets


Average total equity

Coverage Ratios

2008

2009

1
1

2010

1
1

2011

1
1

Fixed Charge
Coverage

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Gross Profit Margin

Gross profit
Revenue

2007

1
1

2008

1
1

2009

1
1

EBIT + Lease payments


Interest payments + Lease payments

Profitability Ratios

2010

1
1

2011

1
1

Operating Profit
Margin

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Pretax Margin

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Operating Income
Revenue

Earning Before Tax


Revenue

Net Income
Revenue

Net Profit Margin

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Operating Return on
Assets

Operating Income
Average total assets

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Return on Assets

Net Income
Average total assets

2007

1
1

2008

2008

2009

1
1

2010

1
1

2011

1
1

Return on Total
Capital

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Return on Equity

Net Income
Average total equity

2007

1
1

2008

1
1

2009

1
1

2010

1
1

Earning before interest and tax


Short and long term debt and equity

1
1

2011

Return on Common
Equity

2007

1
1

2008

1
1

2009

1
1

2010

1
1

2011

1
1

Net Income - Preferred dividends


Average common equity