WORKING FILE 23 Ideal

Company Name:
Auditor Name:
Address:
Listed Capital Market
Factory Address:
Year of Filling Suite:
Year of Winding Up
2023 2022
Income Statement 000
Total Sales 6095257
Sales Allowances
Net Sales 0 6,095,257
Cost of Goods Sold 4995548
Gross Profit 0 1,099,709
Operating Expenses 1,099,709
EBIT 0 0
Interest Expense
EBT 0 0
Other Income/(loss) 29721
EBT 0 29,721
Taxes 192224
Net Income (EAIT) 0 (162,503)
Material Inventory 0 0
Labour Expenses
Deprication: CGS
Deprication: Operting Expenses 119,354.00
Total Deprication 0 119,354
Amortization
EBITDA 0 (43,149)
Retained Earning
Dividend Paid
Amount Dividend
Balance Sheet: Liabilities + Owner Equity 2023 2022

Equity Book Value
Equity at the end of Year 1025973
Prferred Stock
Reserves 1420418461
Unappropriated Profit
Total Equity 0 1,421,444,434
Long Term Liabilities: 0 101,469
1 Long term loan
2 finance lease
3 Loan from Directors
other liability
4 Staff Benefit 101469
5
Current Liabilities: 0 343,259,511
1 Account Payable 582554
2 Short term borrowing 729360
3 current portion of long term liability 162804
4 Other Current Liabilities 341784793
124189
Total Liabilities 0 343,360,980
Equity and Total Liabilities 0 1,764,805,414
0 (1,761,660,546)
Balance Sheet: Assets 2023 2022
Fixed Assets 1769380
Current Assets 1375488
Marketable securities
Other Assets
(long term deposits or deffered cost)
Total Assets 0 3,144,868
Cash 45445
Inventory (raw materail, WIP, Finished goods) 859048
Store and spares 102350
Financial Debt 0 993,633
Account Recievebale
Cash Flow 2023 2022

Net Operating Cash Flow 522922
Net Investing Cash Flow 553886
Net Financing Cash Flow 90,590.00
Addition to Fixed Assets
No. of Outstanding shares 9920

Market Price 32
Market Value of Equity 0.000 317.440
Year of incorporation
Firm Age 0 2,023
Total no of shares 200000
Shares of general Public
shares of individual institution
Share of family
share of foregns
No of shares owned by majority shareholders
shares owned by board and director
shares of individual institution+ other institution
Size of Direcotr /Board of Director 7
Director's meeting /board of director meeting
Director Remuneration
Independent director 2
Exective Director 2
Non-exective director 4
Total director 8
MALE DIRECTOR 7
FEMALE 1
Board participation 6
Audit committee/Audit total member 3
Audit reminertation 3
Exective remuneration
csr Spend
Total no of employees 1140
Ratios
Firm Size ln(asset) Err:502 21.869
financial leverage
total book value of debt / total assets 0.316
financial leverage
total book value of debt / total equity 0.001
Growth opportunities (annual growth rate in assets)

vt-yt-1/yt-1 0.222
LN(YT/YT-1) 0.201
Current Profitability
Return on equity (0.000)
Return in assets (0.052)
Dividend Pay out Ratio 0.000
Average of last 3 periods #DIV/0!
Liquidity
Quick/Acid Test Ratio 0.002
Free Cash Flow
FcF/book value of total assets (0.052)
Profitability Changes
1. change in return on equity 0.251
2. change in return on assets. 0.527
Cash Flow (Baba) 0.166
EPS (16,381.351)
DPS 0.000
interest overage ratio
EBIT/Interest Exp #DIV/0!
Sales Growth Rate 0.214
total book value of equity 451.989
Market to Book Ratio or Tobins Q
Market value of equity/Book value of equity 0.000000000223
Effective Tax Rate
tax/pre-tax income 6.467615490730
Current Ratios
Current Assets to Current Liabilities 0.004007137329
Firm Maturity (Age)
natural log of number of activities 7.612336837168
Past Dividend Yield

dividiend in year t-1 / market value of equity at the
begning of year t-1 #DIV/0!
Change capital expenditure

change (purchase of tangible assets/total assets) 0.000000
Contribution Capital Ratio
Retained Earnings/book value of equity 0.00
Numan Sarwar
Variable Acronyms
Dependent Variable
Dummy Variable: Profit (1 if +ve, otherwise 0) DV_Profit 0
Traditional Financial Ratios

Opearting Income/Total Assets OI_TA 0.0000000000
Opearting Income/Sales OI_S 0.0000000000
EBIT/Total Assets EBIT_TA 0.0094506351
EBIT/Sales EBIT_S 0.0048760864
Net Income/ Total Assets NI_TA (0.0516724390)
Net Income/ Sales NI_S (0.0266605657)
Equity/Total Assets E_TA 451.9885839406
Retained Earnings/Total Assets RE_TA 0.0000000000
Current Liabilties /Total Assets CL_TA 109.1490997396
(Current Liabilties -cash)/Total Assets (CL-CH)_TA 109.1346492126
Total Liabilites /Total Assets TL_TA 109.1813646868
Firm Size log of sales l(S) 6.7849920219
Firm Size log of TA l(TA) 6.4976024215
Cash/Total Assets CH_TA 0.0144505270
Cash/Current Liabilities CH_CL 0.0001323925
Qick Asssets / Current Liabilites QA_CL 0.0015045177
Current Assets / Current Liabitieles CA_CL 0.0040071373
Working Capital / Total Assets WC_TA (108.7117243077)
Current Liabilities / Total Libilites CL_TL 0.9997044830
Inventory / Sales Inv_S 0.1409371254
Sales / Total Assets S/TA 1.9381598846
Equity / Total Liabilities E_TL 4.1397960654
Debts / Total Assets D_TA 0.0322649472
Current Liabilities / Sales CL_S 56.3158388563
Retained Earnings/ Current Liabilites RE_CL 0.0000000000
Cash flow from Operations / T Liabilies CFO_TL 0.0015229512
Interest Exp / Sales Int_S 0.0000000000
Change in Sales Delta(S) 0.2716612996
Single EM Predictors
Sales Growth Index SGI 1.2716612996
Leveage Index LEVI 0.8613916448
Gross Margin Index GMI 0.9144739099
Asset Quality Index_S AQI_S 1.04518459556916
Asset Quality Index_TA AQI_TA #DIV/0!
Operating Expense Index (SGAI) OEI 1.09352491
Days Sales in Recieveable Index DSRI #DIV/0!
Total Accurals / TOTAL Assets TATA -10.046977170425
Coeffecient of Variation of Sales CV_S 0.169121644308206
Coeffecient of Variation of Profit CV_P 0.427502595952913
Depreciation Decay Index DDI 1.210081818
Depreciation Index (Beenish) DEPI_B 1.087867229
Depreciation Index (Li) DEPI_L 0.919229822779027
Aggregated EM Predictors
Earnings Management Index (AQI_S) EMI_S #DIV/0!
Earnings Management Index (AQI_TA) EMI_TA #DIV/0!
Dependent Variable
Altman Z-score 0.631992909541747
Altman (F=0, NF=1) DV_Altman 0
Irfan Z-score 2.84139891459983
Irfan (F=0, NF=1) DV_Irfan 1
Aggregated EM Predictors
Accrual Earnings Management Index AEM
Total Accruals TA (522,922)

Total Accruals/Asset(t-1) TA/A(-1) -0.20320750464377
1/Assets(t-1) 1/A(-1) 3.886000295336E-07
Change in Sales dS 1,302,112
Change in Sales/Assets(t-1) dS/A(-1) 0.506000761656058
Fixed Assets/Assets(t-1) FA/A(-1) 0.687581120256165
Non Discritinoary Accurals NA

Change in Recievables dAR 0
Change in Sales minus Change in Recievables DdS-dAR 1,302,112
(Change in Sales minus Change in Recievables)/A(-1) 0.506000761656058
Estiamted Value Total Accruals/TA
Variable
Net Income to Total Assets NI_TA (0.0516724390)
Quick Ratio QR 0.0015045177
Current Asset to Total Assets CA_TA 0.4373754320
Net Income to Net Worth NI_E (0.0001143224)
Market Value of Equity to Book Value of Debt MV_TD 0.0000009245
Cashflow from operations to Total Assets CFO_TA 0.1662778851
Quick Assets to Total Assets QA_TA 0.1642167493
Current Asset to Sales CA_S 0.2256653001
EBIT/Interest EBIT_Int #DIV/0!
Cashflow from operations to Sales CFO_S 0.0857916245
Total Liability to Equity TL_E 0.2415577928
Cashflow from operations to Current Liabilities CFO_CL 0.0015234013
Working Capital to Sales WC_S (56.0901735563)
Operating expense to Operating Income OE_OI #DIV/0!
Quick Assets to Sales QA_S 0.0847281747
Sales to Inventory S_Inv 7.0953625409
Working Capital to Equity WC_E (0.2405187391)
Account Recievable to Invetory AR_Inv 0.0000000000
Riaz Ahmad & Company
Karachi
Yes
House # 133 A-1 Bloack A model town Lahore
do not put in the red box, it will be automatically calcula
2021 2020 2019 2018 2017

000 000 000 000 000
4,793,145
4,793,145 0 0 0 0
4,002,325
790,820 0 0 0 0
790,820
0 0 0 0 0
0 0 0 0 0
7,681
7,681 0 0 0 0
94,743
(87,062) 0 0 0 0
0 0 0 0 0
98,633
98,633 0 0 0 0
11,571 0 0 0 0
2021 2020 2019 2018 2017
1,359,629
951551923
952,911,552 0 0 0 0
96,389 0 0 0 0
96,389
311,432,624 0 0 0 0
434327
867,936
72,812
310,057,549
66,382
311,529,013 0 0 0 0
1,264,440,565 0 0 0 0
(1,261,867,225) 0 0 0 0
2021 2020 2019 2018 2017
1,336,130
1237210
2,573,340 0 0 0 0
166,999
751855
79,099
1,037,137 0 0 0 0
2021 2020 2019 2018 2017

146,906
237,629
213,386
9920
20
198.400 0.000 0.000 0.000 0.000
2,022 2,021 2,020 2,019 2,018

200000
7
2
2
4
9
7
1
6
3
3
1321
21.668 Err:502 Err:502 Err:502 Err:502
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0.001 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

(0.000) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

(0.034) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.002 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
(0.034) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

0.057 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
(8,776.411) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

1.000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
370.301 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
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12.334722041401 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
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7.611842399580 7.611347717404 ### 7.610357618313 ###
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0.0000000000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
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121.0601836524 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
6.6806205673 Err:502 Err:502 Err:502 Err:502
6.4104971707 Err:502 Err:502 Err:502 Err:502
0.0648958163 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.0005362283 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.0015584591 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.0039726410 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
(120.5419470416) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.9996905938 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.1568604747 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
1.8626162886 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
3.0588212084 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
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-120.616876899283 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
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0.0015584591 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
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0.0000006369 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
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0.2581207120 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
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0.0004717104 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
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0.0000000000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Riaz Ahmad & Company
Karachi
Yes
133 A-1 Bloack A model town Lahore
e red box, it will be automatically calculated
2016 2015 2014 2013 2012 2011

000 000 000 000 000 000
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
2016 2015 2014 2013 2012 2011
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
2016 2015 2014 2013 2012 2011
0 0 0 0 0 0
0 0 0 0 0 0
2016 2015 2014 2013 2012 2011
0.000 0.000 0.000 0.000 0.000 0.000
2,017 2,016 2,015 2,014 2,013 2,012

Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!




7.609366537954 7.608870629191 ### 7.607878073279 ### ###
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0 0 0 0 0 0




0 0 0 0 0 0
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2010 2009 2008 2007
000
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0
0 0 0 0
2009 2008 2007
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
2009 2008 2007
0 0 0 0
0 0 0 0
2009 2008 2007
0.000 ### ### ###
2,011 ### ### ###

Err:502 ### ### ###
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2019 2018 2017 2016 2015 2014 2013 2012 2011
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Company Name:

Balance Sheet: Liabilities + Owner Equity 2023 2022

Cash Flow 2023 2022

No. of Outstanding shares 9920

Growth opportunities (annual growth rate in assets)

Past Dividend Yield

Change capital expenditure

Traditional Financial Ratios

Total Accruals TA (522,922)

Non Discritinoary Accurals NA

Estiamted Value Total Accruals/TA

do not put in the red box, it will be automatically calcula

2021 2020 2019 2018 2017

2021 2020 2019 2018 2017

2021 2020 2019 2018 2017

2,022 2,021 2,020 2,019 2,018

21.668 Err:502 Err:502 Err:502 Err:502

0.403 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

0.001 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

(0.000) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

0.002 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

(0.034) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

12.334722041401 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

0.003972640965 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

7.611842399580 7.611347717404 ### 7.610357618313 ###

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0.000000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

0.0000000000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

0.414348811207662 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

(0.0338322958) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

e red box, it will be automatically calculated

2016 2015 2014 2013 2012 2011

2016 2015 2014 2013 2012 2011

2016 2015 2014 2013 2012 2011

0.000 0.000 0.000 0.000 0.000 0.000

2,017 2,016 2,015 2,014 2,013 2,012

#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

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2009 2008 2007

2009 2008 2007

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