Agriauto industry 2020 2019 2018

(rupees in 000)
Assets
non current assets
property, plant and equipment 2159468 2089475 1,584,818
right of use assets 15351
intengible assets 59586 6651 7,863
long term deposits 13438 13439 13,028
2247843 2109568 1,605,709
Current assets
stores,spares, and loose tools 120816 123713 95,788
stock in trade 1937205 1601264 1,496,940
trade debts 492234 985768 574,251
advanced deposits, payments 141916 340052 10,644
accrued profit 1215 1793 1,318
short term investments 494329 187513 743,488
sales in tax recievables 168275 86409 36,675
taxation 458746 530309 324,202
cash and bank balance 131195 174378 425,961
total current assets 3945931 4031199 3,709,267
total assets 6193774 6140763 5,314,976

Equity and liabilities

share capital and reserves
athorized capital 200000 200000 200,000
40000000(2019:40000000)
ordinary shares of Rs 5 each
issued, subscibed and paid up capital 144000 144000 144,000
reserves 4970140 5280178 4,556,680
total 5114140 5428178 4,700,680
non current liabilities
deferred taxation 62123 64780 76,011
lease liabilites 8712
total non current liabilities 70835 64780 76,011
current liabilities
trades and other payables 970232 621539 512,265
current portion of lease liability 6325
unpaid divident 11971 7211 2,516
unclaimed divident 20271 23055 23,504
total current liabilities 1008799 651805 538,285

total equity and liabilities 6193774 6140763 5,314,976

Ghazi tractors 2021 2020 2019

Assets

non current assets

Fixed Assets 1,108,805 1,066,974 1,068,382
Deferred tax asset 85,553 111,756 87,090
Long-term loans 1,927 781 2,437
Long-term deposits and prepayments 9,407 4,160 2,320
Employee benefit prepayments 8,481 36,197
1,214,173 1,219,868 1,160,229
CURRENT ASSETS
Inventories 2,875,085 2,004,517 2,786,893
Trade receivables 4,651 9,624
Loans and advances 147,874 86,561 93,216
Trade deposits and short-term prepayments 114,772 24,925 7,398
Interest accrued 1,396 197
Other receivables 8,283 8,225 108,134
Taxation - payments less provision 142,313 157,786 347,462
Refunds due from the Government 2,983,446 1,450,847 773,334
Other financial assets
Cash and bank balances 1,998,122 230,518 189,093
8,275,942 3,963,576 4,315,154
TOTAL ASSETS 9,490,115 5,183,444 5,475,383

SHARE CAPITAL AND RESERVES

Share capital 289,821 289,821 289,821

General reserve 1,049,000
Unappropriated profit 3,683,446 949,301 613,896
3,973,267 2,288,122 903,717
NON-CURRENT LIABILITIES
Deferred staff benefits - compensated absences 48,914 46,083 78,389
51,199
48,914 46,083 129,588
CURRENT LIABILITIES
Trade and other payables 1,907,361 1,064,923 736,098
Customers’ and dealers’ advances 3,488,532 123,304
Unclaimed dividend 72,041 72,376 77,084
Short term financing 1,588,636 3,628,896
5,516,848 2,895,322 4,571,666
TOTAL LIABILITIES

TOTAL EQUITY AND LIABILITIES 9,490,115 5,183,444 5,475,383

Liquidity ratio 2021 2020 2019

current ratio 1.720206 1.790282 1.197678

quick acid ratio 0.9789 0.6766 0.3342

assets management ratios

inventory turnover

fixed assets turnover

total assets turnover

day sale outstanding

Debt management ratio

total debt to total capital

time interest eared ratio

profitabiliy ratio

operating margin

profit margin

return on total assets

return on common equity

return on investment capital

basic earning power

 2017 2016
ASSETS

NON-CURRENT ASSETS
Fixed assets
Property, plant and equipment 1,358,397 1,181,332
Intangibles 472 54
1,358,869 1,181,386

Long-term loans and advances 78 164

Long-term deposits 2,800 8,409
1,361,747 1,189,959
CURRENT ASSETS
Stores, spare parts and loose tools 41,853 44,389
Stock-in-trade 238,503 258,971
Trade debts 84,112 128,378
Loans and advances 1,804 1,281
Trade deposits and short-term prepayments 5,693 2,973
Other receivables 13,358 4,241
Taxation – net 52,368 45,672
Cash and bank balances 20,336 24,445
458,027 510,350
TOTAL ASSETS 1,819,774 1,700,309
EQUITY AND LIABILITIES
SHARE CAPITAL AND RESERVES
Share capital 236,865 246,734
Accumulated profit 630,902 486,809
867,767 733,543
SURPLUS ON REVALUATION OF PROPERTY, PLANT AND EQUIPMEN 548,061 548,061
NON-CURRENT LIABILITIES
Deferred liabilities 14,786 15,334
Deferred taxation 88,782 89,874
retirement benefits
103,568 105,208

CURRENT LIABILITIES
Trade and other payables 298,446 311,412
Accrued mark-up 1,932 2,085
300,378 313,497
CONTINGENCIES AND COMMITMENTS
TOTAL EQUITY AND LIABILITIES 1,819,774 1,700,309
 946,801
585
947,386

273
13,188
960,847

42,559
245,477
114,123
1,269
8,296

84,142
27,350
523,216
1,484,063

246,734
329,520
576,254
356,360

52,534
17,330
89,737
159,601

129,553
6,168