e BestWay Cement Limited Financials (Summary) in PKR mln Agency Limited BALANCE SHEET 1 Non-Current Assets 2 Investments 8 Equity Instruments b Debt Instruments 3 Current Assets 8 Inventory b Trade Receivables 4 Others Long-Term (Inel. CMLTB) (Other ShortTerts Liabilities Other Long-Term Liabilities Sharsholder's Equity Total Liabilities & Equity INCOME STATEMENT Sales Gross Profit [Non Operating Income ‘Total Finance Cost Ne when © CASH FLOW STATEMENT 1 Free Cash Flow fiom Operations (FCFO) 2 Total Cashilows CTCF) 43 Net Cash changes in Working Capital 4 Not Cash from Operating Activities '5 Net Cash from InvestingActivities 6 Net Cash fom Financing Activities 7 Net Cash generated during the period D RW (0 ANALYSIS. 1 Performance a Net Sales Growth (forthe period) 1b Gross Profit Margin © Net Profit Margin d— Retumof Equity 2 Working Capital Management 2 Gross Working Capital (Inventory Days + Receivable Days) 1b Not Working Capital (Inventory Days + Receivable Days - Payable Days) 3 Coverages 8 Debt Service Coverage (FCFO / Finance CostCMLTB#Excess STB) 1b Interest Coverage (FCFO / Finance Cost) © Debt Payback (Total Borrowings Excess ST) / (ECFO-Finance Cost) 4 Capital Structure (Total Debt/Total Debt+ Equity) Capital Structure (Current Borrowings / Total Borrowings) Capital Structure (Total Borrowings / Total Borrowings + Equity) ay 13.910 15.155 e19) 13,284 (32329) (7.138) 7.182) ™% 36% 25% 26% 383 132 18 246 10 B 2% Tani 54,129 12,102 12,102 15534 3491 1.462 81,768 14,888 4.888 10,000 8.638 10.470 81,768 51,623 22,583 926 (ss) 13,293 16.777 18.020 2,160) 14927 (4,192) (13357) 021 13% 40% 26% 30% 306 93 209) 209) 06 24% Tani 84,112 11943 11943 11,768 2'532 1176 8.037 13891818087 775820 18941 2441 16500 7294 9.602 41.983 47.769 77820 45.721 21,188 1304 1823) 11880 16353, 17596 ‘580 16,168, (1si2) (17528) 2.908) 543% 46% 26% 34% 251 4 PER mn