SUBMITTED TO :

MS.SARA KANWAL

SUBMITTED BY :
DUAA NADEEM 024
HOORIYA NASEEM 028
MIRAJ SIKANDER 047
 UN-CONSOLIDATED STATEMEN
Financal position
for the year ended june 30, 201
Rs-000-

Assets
Non current assets
Property plant and equipment
Intangible Assets
Long term investment
Long term loans and advances
Long term deposits
Total Non Current Assets

Current assets
Stores and spares
Stock in trade
Trade debts
Loans, advance and other receivables
Short term prepayments
Refunds due from government
Taxation net
Cash and bank balances

Total Assets

Equity and Liabilities

Share capital and reserves
Share capital and reserves
Reserves
Total Equity

Non-Current Liabilities
Long term financing
 Deferred Liabilities
Deferred taxation
Defined benefit plan-Staff gratuity

Total Non-Current Liabilities

Current liabilities
Trade and other Payables
Accrued mark up/ profit
Short term borrowings
Current maturity of long term financing
Unclaimed divident
Unpaid divident
Total Current Liabilities
Total Liabilities
Contingencies and commitments
Total liability and Equity

AFN

UN-CONSOLIDATED STATEMENT O
Profit or Loss
For the year ended June 30, 2019
Rs-000-

Sales
Cost of sales
Gross profit
Distribution cost
Administrative cost
Other operating cost

Other income
Operating profit
Finance cost
Profit before tax
 Tax
Profit after tax

Ratio Analysis
Liduidity
Current
Quick
Asset Management
Inventory turnover
Days Sales outstanding
Fixed Asset turnover
Total Assets Turnover
Debt Management
Times-Interest-Earned
Profitability
Basic Earning power
UN-CONSOLIDATED STATEMENT OF
Financal position
for the year ended june 30, 2019

2019

18,994,305
44.646
58,450
63,343
369,752
19,530,496

1,469,564
21,369,532
7,071,272
1,750,413
303,737
1,487,248
977,961
491,984
34,921,711

54,452,207

3,564,955
11,768,258
15,333,213

8,856,901
 71,330
86,717
158,047
9,014,948

9,637,514
300,010
18,961,882
1,180,302
8,263
16,075
30,104,046
39,118,994

54,452,207

UN-CONSOLIDATED STATEMENT OF
Profit or Loss
For the year ended June 30, 2019

2019

57,287,837
45,305,673
11,982,164
4,710,208
2,615,417
311,783
7,637,408
4,344,756 11.153
1,137,104 11.152468156544
11.1525
5,481,860
1,473,407 11.152

4,008,453 11.1515

11.151 11.15075000

11.1505
 11.152468156544
11.1525

11.152

11.1515
399,233
11.151 11.15075000
3,609,220
11.1505

11.15
Formula For Calculation
11.1495
1 2
Current Assets/Current Liabilities
Current Assets - Inventories /Current Liabilities

Sales/Inventories
Receivables /Annual sales /365
Sales/Net Fixed Assets
Sales /Total Assets

EBIT/Interest Charges

EBIT/Total Assets
 Gul Ahmed
Financial Statemen

Forecasting 2020 Step 2

33%% of sales 21173584.5552 21173584.5552

0.07% of sales 44913.664208 44913.664208
0.10% of sales 64162.37744 64162.37744
0.11% of sales 70578.615184 70578.615184
0.645% of sales 413847.334488 413847.334488
21767086.54652 21767086.54652

2.56% of sales 1642556.862464 1642556.862464

37.30 % of sales 23932566.78512 23932566.78512
12.34%0% of sales 7917637.376096 7917637.376096
3.055% of sales 1960160.630792 1960160.630792
0.53% of sales 340060.600432 340060.600432
2.59% of sales 1661805.575696 1661805.575696
1.707% of sales 710277.5182608 710277.5182608
0.858% of sales 550513.1984352 550513.1984352
38715578.547296 38715578.547296

60482665.093816 60482665.093816

Constant 3,564,955 4,375,399

20.54% 13178952.326176 13178952.326176
16,743,907 17,554,351

Constant 8,856,901 9,667,345

 0.12% of sales 76994.852928 76994.852928
0.15% of sales 96243.56616 96243.56616
173238.419088 173238.419088
9,203,378 10,013,822

16.82% of sales 10792111.885408 10792111.885408

0.52% 333644.362688 333644.362688
constant 18,961,882 19,772,326
constant 1,180,302 1,990,746
0.01% 6416.237744 6416.237744
0.03% 19248.713232 19248.713232
31293605.199072 32,914,493

57,240,890 60,482,665

3,241,775

Forecasting 2020

12% increase 64,162,377.44

79% of sales 50,688,278.18
13,474,099.26
8.2% of sales 5,261,314.95
4.5% of sales 2,887,306.99
0.5% of sales 320,811.89
0.5% of sales DSO 8,469,433.82
11.153 0.5% of sales 5,004,665.44
1.9% of sales
11.152468156544 1,219,085.17
11.1525
6,223,750.61
11.152 2.5% of sales 1604059.436
11.1515 4,619,691.17

11.151 11.150750003302
11.1507499274274
11.150750029787
11.1507500000198
11.1507500000003

11.1505
 11.152468156544
11.1525

11.152

11.1515
10% tax 461,969.12
11.151 11.150750003302
11.1507499274274
11.150750029787
11.1507500000198
11.1507500000003
4,157,722.06
11.1505

11.15
Analysis of 2019 Analysis of 2020 Analysis of 2021
11.1495
1 2 3 4 5 6
1.16003380409397 1.17624715800212 1.19597728482742
0.450177992685767 0.472397209210474 0.463946554206109

2.68081851301189 2.68096514745308 2.68096514745308

11.152468156544 11.150750003302 11.1507499274274
2.93325049194859 2.94767870302137 2.94767870302137
1.05207557519202 1.06083912374688 1.054129552522

2.72053343034206 2.87999999820455 2.88000001706608

0.073614151213375 0.076380416862159 0.075897328220769

 Gul Ahmed
Financial Statements

2021 Step 2 2022 Step 2

23714414.7009 23714414.7009 26560144.4658 26560144.4658

50303.303911 50303.303911 56339.700382 56339.700382
71861.86273 71861.86273 80485.28626 80485.28626
79048.049003 79048.049003 88533.814886 88533.814886
463509.0146085 463509.0146085 519130.096377 519130.096377
24379136.9311525 24379136.9311525 27304633.363705 27304633.363705

1839663.685888 1839663.685888 2060423.328256 2060423.328256

26804474.79829 26804474.79829 30021011.77498 30021011.77498
8867753.860882 8867753.860882 9931884.324484 9931884.324484
2195379.9064015 2195379.9064015 2458825.495243 2458825.495243
380867.872469 380867.872469 426572.017178 426572.017178
1861222.244707 1861222.244707 2084568.914134 2084568.914134
1226681.9968011 1226681.9968011 1373883.8364582 1373883.8364582
616574.7822234 616574.7822234 690563.7561108 690563.7561108
43792619.147662 43792619.147662 49047733.446844 49047733.446844

68171756.0788145 68171756.0788145 76352366.810549 76352366.810549

3,564,955 5,557,366 3,564,955 6,773,377

14760426.604742 14760426.604742 16531677.797804 16531677.797804
18,325,382 20,317,793 20,096,633 23,305,054

8,856,901 10,849,312 8,856,901 12,065,323

86234.235276 86234.235276 96582.343512 96582.343512
107792.794095 107792.794095 120727.92939 120727.92939
194027.029371 194027.029371 217310.272902 217310.272902
9,244,955 11,237,366 9,291,522 12,499,943

12087165.311186 12087165.311186 13537625.148932 13537625.148932

373681.686196 373681.686196 418523.488552 418523.488552
18,961,882 20,954,293 18,961,882 22,170,304
1,180,302 3,172,713 1,180,302 4,388,724
7186.186273 7186.186273 8048.528626 8048.528626
21558.558819 21558.558819 24145.585878 24145.585878
32631775.742474 36616597.742474 34130526.751988 40547369.751988

60,202,112 68,171,756 63,518,681 76,352,367

7,969,644 12,833,686

2021 2022

71,861,862.73 80,485,286.26
56,770,871.53 63,583,376.15
15,090,991.20 16,901,910.11
5,892,672.74 6,599,793.47
3,233,783.82 3,621,837.88
359,309.31 402,426.43
9,485,765.88 10,624,057.79
5,605,225.32 6,277,852.32
1,365,375.39 1,529,220.44
6,970,600.71 7,807,072.76
1,796,546.57 2,012,132.16
5,174,054.15 5,794,940.61
 517,405.42 579,494.06
4,656,648.73 5,215,446.54

Analysis of 2022 Analysis of 2023 Analysis of 2024

1.20964032308012 1.22210598136731 1.23313425945541

0.469246754801676 0.474082464711571 0.478360582433966

2.68096514745308 2.68096514745308 2.68096514745308

11.150750029787 11.1507500000198 11.1507500000003
2.94767870302137 2.94767870302137 2.94767870302137
1.05412955252201 1.05412955252201 1.05412955252201

2.87999999678948 2.8800000016862 2.87999999875595

0.075897327715837 0.075897327817602 0.075897327763835

 2023 Step 2 2024 Step 2

29747361.8013 29747361.8013 33317045.223 33317045.223

63100.464427 63100.464427 70672.52017 70672.52017
90143.52061 90143.52061 100960.7431 100960.7431
99157.872671 99157.872671 111056.81741 111056.81741
581425.7079345 581425.7079345 651196.792995 651196.792995
30581189.3669425 30581189.3669425 34250932.096675 34250932.096675

2307674.127616 2307674.127616 2584595.02336 2584595.02336

33623533.18753 33623533.18753 37658357.1763 37658357.1763
11123710.443274 11123710.443274 12458555.69854 12458555.69854
2753884.5546355 2753884.5546355 3084350.701705 3084350.701705
477760.659233 477760.659233 535091.93843 535091.93843
2334717.183799 2334717.183799 2614883.24629 2614883.24629
1538749.8968127 1538749.8968127 1723399.884717 1723399.884717
773431.4068338 773431.4068338 866243.175798 866243.175798
54933461.459734 54933461.459734 61525476.84514 61525476.84514

85514650.8266765 85514650.8266765 95776408.941815 95776408.941815

3,564,955 8,135,308 3,564,955 9,667,162

18515479.133294 18515479.133294 20737336.63274 20737336.63274
22,080,434 26,650,787 24,302,292 30,404,499

8,856,901 13,427,254 8,856,901 14,959,108

108172.224732 108172.224732 108172.224732 108172.224732
135215.280915 135215.280915 151441.11465 151441.11465
243387.505647 243387.505647 259613.339382 259613.339382
9,343,676 13,914,029 9,376,128 15,478,335

15162140.166602 15162140.166602 16981596.98942 16981596.98942

468746.307172 468746.307172 524995.86412 524995.86412
18,961,882 23,532,235 18,961,882 25,064,089
1,180,302 5,750,655 1,180,302 7,282,509
9014.352061 9014.352061 10096.07431 10096.07431
27043.056183 27043.056183 30288.22293 30288.22293
35809127.882018 44949834.382018 37689161.15078 49893575.15078

67,233,238 85,514,651 71,367,580 95,776,408

18,281,413 24,408,828

2023 2024

90,143,520.61 100,960,743.10
71,213,381.28 79,758,987.05
18,930,139.33 21,201,756.05
7,391,768.69 8,278,780.93
4,056,458.43 4,543,233.44
450,717.60 504,803.72
11,898,944.72 13,326,818.09
7,031,194.61 7,874,937.96
1,712,726.89 1,918,254.12
8,743,921.50 9,793,192.08
2,253,588.02 2,524,018.58
6,490,333.49 7,269,173.50
 649,033.35 726,917.35
5,841,300.14 6,542,256.15
Chart Title
Chart Title