SHELL PAKISTAN

INTRODUCTION:

The establishment of shell fueling stations started in the early 1950’s .they opened portals for the
revolutionary future for the nation. Being able to conventionally travel be it on land ,sea or air made it
possible for people to embark journeys and explore new horizons. A shell they are dedicated toward
helping Pakistan to deliver it best and are proud to be the force that drives the nation to reach new
heights.

LIQUIDITY RATIO

This ratio shows the extent to which the firm can meet its financial obligations used to gauge a
company’s ability to pay of its debt in short term.

CURRENT RATIO :

YEARS 2015 2016 2017 2018 2019

RATIOS 0.8331 0.8698 0.846 times 0.74
HORIZONTAL

 Interpretation: The current ratio is a liquidity ratio that measures a company’s ability to pay
short term obligations or those due within one year…

QUICK RATIO:

YEARS 2015 2016 2017 2018 2019

RATIOS 0.4114 0.869 0.81195 0.39
HORIZONTAL

 Interpretation: The quick ratio is a measure of how well a company can meet its short term
financial obligations.it is similar to current ratio but it is calculated after deducting inventory
from the current assests…

CASH RATIO:

YEARS 2015 2016 2017 2018 2019

RATIOS 0.066 0.911 0.094 0.46
HORIZONTAL

 Interpretation: The cash ratio is a liquidity ratio that measures a firms ability to pay off its
current liabilities with cash only and cash equivalents….
 ACTIVITY RATIOS:

Activity ratio is defined as a set of financial ratios that measures how effectively a business uses its
operating assets and convert them into sales or cash.

INVENTORY TURNOVER:

YEARS 2015 2016 2017 2018 2019

RATIOS 14.2 16.2
HORIZONTAL

 Interpretation: Inventory turnover ratio ,defined as how many times the entire inventory of a
company has been sold during an accounting period…

INVENTORY TURNOVER IN DAYS:

YEARS 2015 2016 2017 2018 2019

RATIOS 25.7 22.5
HORIZONTAL

 Interpretation: Inventory turnover in days indicates that how many days company averagely
need to turn its inventory into sales….

AVERAGE COLLECTION PERIOD:

YEARS 2015 2016 2017 2018 2019

RATIO 14 days 13 days
HORIZONTAL

 Interpretation:

AVERAGE PAYMENT PERIOD:

YEARS 2015 2016 2017 2018 2019

RATIOS
HORIZONTAL

 Interpretation;

CASH CONVERSON CYCLE:

YEARS 2015 2016 2017 2018 2019

RATIOS
 HORIZONTAL

 Interpretation:

TOTAL ASSETS TURNOVER:

YEARS 2015 2016 2017 2018 2019

RATIOS 5.0 times 5.29 times
HORIZONTAL

 Interpretation: The asset turnover ratio measures the value of the company’s sales /revenues
relative to the value of its assets…

FIXED ASSEST TURNOVER:

YEARS 2015 2016 2017 2018 2019

RATIOS 23.4 20.7
HORIZONTAL

 Interpretation: fixed asset turnover ratio is an efficiency ratio that measures a companies return
on their investments in property , plant and equipment by comparing net sales with fixed
assets…

DEBT RATIO

DEBT RATIO:

YEARS 2015 2016 2017 2018 2019

RATIOS 0.7366 0.7353
HORIZONTAL

 Interpretation: Debt ratio measures a firms total liabilities as a percentage of its total asset .the
higher the degree of debt ratio shows the greater the firm degree of indebtedness…

INTEREST COVERAGE RATIO:

YEARS 2015 2016 2017 2018 2019

RATIOS 25.2 15.82
HORIZONTAL
  Interpretation:

DEBT TO EQUITY RATIO

YEARS 2015 2016 2017 2018 2019

RATIOS 0.007 0.0091
HORIZONTAL

 Interpretation: it is a degree to which a company operates through debts as compared to

company’s owned funds…

FINANCIAL LEVERAGE MULTIPLIER:

YEARS 2015 2016 2017 2018 2019

RATIOS
HORIZONTAL

 Interpretation:

PROFITIBILITY RATIOS

Profitability ratio are financial ratios used to evaluate or measure ability of a company to generate
income relative to the revenue.

GROSS PROFIT MARGIN:

YEARS 2015 2016 2017 2018 2019

RATIOS 6.51% 7.2%
HORIZONTAL

 Interpretation: gross profit margin is the metric used to assess a company’s financial health and
business models by revealing the amount of money left over from sales after deducting the cost
of good sold…

OPERTING PROFIT MARGIN:

YEARS 2015 2016 2017 2018 2019

RATIOS 2.4% 1.8%
HORIZONTAL
  Interpretation: The operating profit margin ratio indicates how much profit a company makes
after paying for variable costa of production such as wages ,raw materials ,etc…

NET PROFIT MARGIN:

YEARS 2015 2016 2017 2018 2019

RATIOS 3.14% 1.5%
HORIZONTAL

 Interpretation: Net profit margin is the percentage of revenue left after all the expenses have
been deducted from sales …

RETURN ON ASSETS:

YEARS 2015 2016 2017 2018 2019

RATIOS 15.9% 8.1%
HORIZONTAL

 Interpretation: Return on asset is an indicator of how profitable a company is relative to its total
asset..

RETURN ON EQUITY :

YEARS 2015 2016 2017 2018 2019

RATIOS 15% 8%
HORIZONTAL

 Interpretation: the return on equity ratio is a profitability ratio that measures the ability of the
firm to generate profit from its shareholders investments in the company…

EARNING PER SHARE:

YEARS 2015 2016 2017 2018 2019

RATIOS 0.5 1.3
HORIZONTAL

 Interpretation:

DIVIDEND PER SHARE:

YEARS 2015 2016 2017 2018 2019

RATIOS
HORIZONTAL
  Interpretation:

MARKET RATIOS

PRICE EARNING RATIO:

YEARS 2015 2016 2017 2018 2019

RATIOS
HORIZONTAL

 Interpretation:

MARKET TO BOOK RATIO:

YEARS 2015 2016 2017 2018 2019

RATIOS
HORIZONTALS

 Interpretation: