WORKING FILE Gullistan Spinning Mills

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
Sales Allowances
Net Sales 0 0
Cost of Goods Sold
Gross Profit 0 0
Operating Expenses (2,758,094)
EBIT 0 2,758,094
Interest Expense
EBT 0 2,758,094
Other Income/(loss) 0
EBT 0 2,758,094
Taxes 0
Net Income (EAIT) 0 2,758,094
Material Inventory 0 23,634,803
Labour Expenses
Deprication: CGS
Deprication: Operting Expenses
Total Deprication 0 0
Amortization
EBITDA 0 2,758,094
Retained Earning
Dividend Paid
Amount Dividend
Balance Sheet: Liabilities + Owner Equity 2023 2022

Equity Book Value -1464322910
Equity at the end of Year -1464332910
Prferred Stock
Reserves 24983168
Unappropriated Profit -2761946
Total Equity 0 (1,442,111,688)
Long Term Liabilities: 0 0
1 Long term loan
2 finance lease
3 Loan from Directors
other liability
4 Staff Benefit
5
Current Liabilities: 0 11,909,190
1 Account Payable 11909190
2 Short term borrowing
3 current portion of long term liability
4 Other Current Liabilities
Total Liabilities 0 11,909,190

Equity and Total Liabilities 0 (1,430,202,498)
0 2,182,285,402
Balance Sheet: Assets 2023 2022
Fixed Assets 1672565
Current Assets 56997841
Marketable securities 23634803
Other Assets
(long term deposits or deffered cost) 669777695
Total Assets 0 752,082,904
Cash 4473201
Inventory (raw materail, WIP, Finished goods) 52379543
Store and spares
Financial Debt 0 0
Account Recievebale
Cash Flow 2023 2022

Net Operating Cash Flow -2545442
Net Investing Cash Flow
Net Financing Cash Flow 2,556,000.00
Addition to Fixed Assets
No. of Outstanding shares

Market Price
Market Value of Equity 0.000 0.000
Year of incorporation
Firm Age 0 2,023
Total no of shares 15000000
Shares of general Public 8386971
shares of individual institution
Share of family
share of foregns
No of shares owned by majority shareholders
shares owned by board and director 4089
shares of individual institution+ other institution 5541157
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 3
Total director 7
MALE DIRECTOR 7
FEMALE 0
Board participation 7
Audit committee/Audit total member 3
Audit reminertation 3
Exective remuneration
csr Spend
Total no of employees 2
Ratios
Firm Size ln(asset) Err:502 27.346
financial leverage
total book value of debt / total assets 0.000
financial leverage
total book value of debt / total equity 0.000
Growth opportunities (annual growth rate in assets)

vt-yt-1/yt-1 (0.000)
LN(YT/YT-1) (0.000)
Current Profitability
Return on equity (0.002)
Return in assets 0.004
Dividend Pay out Ratio 0.000
Average of last 3 periods #DIV/0!
Liquidity
Quick/Acid Test Ratio 0.388
Free Cash Flow
FcF/book value of total assets (0.028)
Profitability Changes
1. change in return on equity (0.272)
2. change in return on assets. (0.269)
Cash Flow (Baba) (0.003)
EPS #DIV/0!
DPS #DIV/0!
interest overage ratio
EBIT/Interest Exp #DIV/0!
Sales Growth Rate #DIV/0!
total book value of equity (1.917)
Market to Book Ratio or Tobins Q
Market value of equity/Book value of equity 0.000000000000
Effective Tax Rate
tax/pre-tax income 0.000000000000
Current Ratios
Current Assets to Current Liabilities 4.786038429146
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 1
Traditional Financial Ratios

Opearting Income/Total Assets OI_TA 0.0036672739
Opearting Income/Sales OI_S #DIV/0!
EBIT/Total Assets EBIT_TA 0.0036672739
EBIT/Sales EBIT_S #DIV/0!
Net Income/ Total Assets NI_TA 0.0036672739
Net Income/ Sales NI_S #DIV/0!
Equity/Total Assets E_TA (1.9174903197)
Retained Earnings/Total Assets RE_TA 0.0000000000
Current Liabilties /Total Assets CL_TA 0.0158349431
(Current Liabilties -cash)/Total Assets (CL-CH)_TA 0.0098871932
Total Liabilites /Total Assets TL_TA 0.0158349431
Firm Size log of sales l(S) Err:502
Firm Size log of TA l(TA) 8.8762657166
Cash/Total Assets CH_TA 0.0059477499
Cash/Current Liabilities CH_CL 0.3756091724
Qick Asssets / Current Liabilites QA_CL 0.3877927886
Current Assets / Current Liabitieles CA_CL 4.7860384291
Working Capital / Total Assets WC_TA 0.0599517031
Current Liabilities / Total Libilites CL_TL 1.0000000000
Inventory / Sales Inv_S #DIV/0!
Sales / Total Assets S/TA 0.0000000000
Equity / Total Liabilities E_TL (121.0923402851)
Debts / Total Assets D_TA 0.0000000000
Current Liabilities / Sales CL_S #DIV/0!
Retained Earnings/ Current Liabilites RE_CL 0.0000000000
Cash flow from Operations / T Liabilies CFO_TL (0.2137376262)
Interest Exp / Sales Int_S #DIV/0!
Change in Sales Delta(S) #DIV/0!
Single EM Predictors
Sales Growth Index SGI #DIV/0!
Leveage Index LEVI #DIV/0!
Gross Margin Index GMI #DIV/0!
Asset Quality Index_S AQI_S #DIV/0!
Asset Quality Index_TA AQI_TA 1.00028114719651
Operating Expense Index (SGAI) OEI #DIV/0!
Days Sales in Recieveable Index DSRI #DIV/0!
Total Accurals / TOTAL Assets TATA -4.58726023641E-05
Coeffecient of Variation of Sales CV_S #DIV/0!
Coeffecient of Variation of Profit CV_P 0.220328008767669
Depreciation Decay Index DDI #DIV/0!
Depreciation Index (Beenish) DEPI_B #DIV/0!
Depreciation Index (Li) DEPI_L #DIV/0!
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 0.000840440476227
Altman (F=0, NF=1) DV_Altman 0
Irfan Z-score -0.590353462713052
Irfan (F=0, NF=1) DV_Irfan 0
Aggregated EM Predictors
Accrual Earnings Management Index AEM
Total Accruals TA 5,303,536

Total Accruals/Asset(t-1) TA/A(-1) 0.007049815009245
1/Assets(t-1) 1/A(-1) 1.329266928563E-09
Change in Sales dS 0
Change in Sales/Assets(t-1) dS/A(-1) 0
Fixed Assets/Assets(t-1) FA/A(-1) 0.002223285340372
Non Discritinoary Accurals NA

Change in Recievables dAR 0
Change in Sales minus Change in Recievables DdS-dAR 0
(Change in Sales minus Change in Recievables)/A(-1) 0
Estiamted Value Total Accruals/TA
Variable
Net Income to Total Assets NI_TA 0.0036672739
Quick Ratio QR 0.3877927886
Current Asset to Total Assets CA_TA 0.0757866463
Net Income to Net Worth NI_E (0.0019125384)
Market Value of Equity to Book Value of Debt MV_TD 0.0000000000
Cashflow from operations to Total Assets CFO_TA (0.0033845232)
Quick Assets to Total Assets QA_TA 0.0061406767
Current Asset to Sales CA_S #DIV/0!
EBIT/Interest EBIT_Int #DIV/0!
Cashflow from operations to Sales CFO_S #DIV/0!
Total Liability to Equity TL_E (0.0082581607)
Cashflow from operations to Current Liabilities CFO_CL (0.2137376262)
Working Capital to Sales WC_S #DIV/0!
Operating expense to Operating Income OE_OI (1.0000000000)
Quick Assets to Sales QA_S #DIV/0!
Sales to Inventory S_Inv 0.0000000000
Working Capital to Equity WC_E (0.0312657136)
Account Recievable to Invetory AR_Inv 0.0000000000
Malik Haroon Shahid Safder & Co
25 g gulberg II lahore54660 Paksitan
Yes
no of factories 6 with different location
do not put in the red box, it will be automatically calcula
2021 2020 2019 2018 2017

000 000 000 000 000
0 0 0 0 0
0 0 0 0 0
(1,854,156)
1,854,156 0 0 0 0
1,854,156 0 0 0 0
1,921,934
3,776,090 0 0 0 0
0
3,776,090 0 0 0 0
23,634,803 0 0 0 0
0 0 0 0 0
3,776,090 0 0 0 0
2021 2020 2019 2018 2017

-1461570964
(1,461,570,964)
24983168
67,697
(1,436,520,099) 0 0 0 0
0 0 0 0 0
11,874,690 0 0 0 0
11874690
11,874,690 0 0 0 0
(1,424,645,409) 0 0 0 0
2,176,939,759 0 0 0 0
2021 2020 2019 2018 2017
1,894,569
56,987,283
23634803
669777695
752,294,350 0 0 0 0
4,462,643
52379543
0 0 0 0 0
2021 2020 2019 2018 2017

(1,607,590)
1,601,700
0.000 0.000 0.000 0.000 0.000
2,022 2,021 2,020 2,019 2,018

15000000
8386971
4089
7
2
2
3
7
7
0
7
3
3
27.346 Err:502 Err:502 Err:502 Err:502
0.000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

(0.003) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

0.005 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.388 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
(0.026) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

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

(1.910) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.000000000000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.000000000000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
4.799054375314 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
7.611842399580 7.611347717404 ### 7.610357618313 ###
0.000000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
(0.00) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
1 0 0 0 0
0.0024646683 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

0.0050194316 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.0050194316 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
(1.9095186598) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.0000000000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.0157846327 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.0098525890 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.0157846327 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Err:502 Err:502 Err:502 Err:502 Err:502
8.8763878001 Err:502 Err:502 Err:502 Err:502
0.0059320438 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.3758113264 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.3880303402 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
4.7990543753 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.0599666779 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
1.0000000000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.0000000000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
(120.9732716391) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.0000000000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.0000000000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
(0.1353795341) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

0.0651831573638696 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
1.4142135623731 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

0.000885241376596807 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
-0.590198787030333 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
3,461,746 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0.0050194316 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

0.3880303402 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.0757513106 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
(0.0026286371) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.0000000000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
(0.0021369162) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.0061249164 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
(0.0082662888) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
(0.1353795341) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
(1.0000000000) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.0000000000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
(0.0314040806) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.0000000000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
alik Haroon Shahid Safder & Co
gulberg II lahore54660 Paksitan
Yes
factories 6 with different location
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 ### ###
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #REF!
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

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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0 0 0 0
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0 0 0 0
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2019 2018 2017 2016 2015 2014 2013 2012 2011
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WORKING FILE Gullistan Spinning Mills

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WORKING FILE Gullistan Spinning Mills

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Company Name:

Balance Sheet: Liabilities + Owner Equity 2023 2022

Total Liabilities 0 11,909,190

Cash Flow 2023 2022

No. of Outstanding shares

Growth opportunities (annual growth rate in assets)

Past Dividend Yield

Change capital expenditure

Traditional Financial Ratios

Total Accruals TA 5,303,536

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

0.000 0.000 0.000 0.000 0.000

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

27.346 Err:502 Err:502 Err:502 Err:502

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

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

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

(0.003) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

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

(0.026) #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!

0.000000000000 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

4.799054375314 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

7.611842399580 7.611347717404 ### 7.610357618313 ###

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

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

(0.00) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

0.0024646683 #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!

0.000885241376596807 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

0.0050194316 #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!

#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! #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! #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!

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

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

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

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

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

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