Professional Documents
Culture Documents
WORKING FILE Hala 23
WORKING FILE Hala 23
Auditor Name:
Address:
Listed Capital Market
Factory Address:
Year of Filling Suite:
Year of Winding Up
2023 2022
Income Statement 000
Total Sales 322970656
Sales Allowances
Net Sales 0 322,970,656
Cost of Goods Sold 249160794
Gross Profit 0 73,809,862
Operating Expenses 52,497,905
EBIT 0 21,311,957
Interest Expense
EBT 0 21,311,957
Other Income/(loss) 1282291
EBT 0 22,594,248
Taxes 3037179
Net Income (EAIT) 0 19,557,069
Material Inventory 0 0
Labour Expenses
Deprication: CGS
Deprication: Operting Expenses 6778130
Total Deprication 0 6,778,130
Amortization
EBITDA 0 26,335,199
Retained Earning
Dividend Paid
Amount Dividend
Year of incorporation
Firm Age 0 2,023
Total no of shares 16000000
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
Exective Director
Non-exective director
Total director 7
MALE DIRECTOR 5
FEMALE 2
Board participation 7
Audit committee/Audit total member 3
Audit reminertation 3
Exective remuneration
csr Spend
Total no of employees 5
Ratios
Firm Size ln(asset) Err:502 26.790
financial leverage
total book value of debt / total assets 0.299
financial leverage
total book value of debt / total equity #DIV/0!
Numan Sarwar
Variable Acronyms
Dependent Variable
Dummy Variable: Profit (1 if +ve, otherwise 0) DV_Profit 1
Single EM Predictors
Sales Growth Index SGI 1.2888294232
Leveage Index LEVI #DIV/0!
Gross Margin Index GMI 0.7979276790
Asset Quality Index_S AQI_S 0.472190175822581
Asset Quality Index_TA AQI_TA #DIV/0!
Operating Expense Index (SGAI) OEI 1.20599391
Days Sales in Recieveable Index DSRI #DIV/0!
Total Accurals / TOTAL Assets TATA -1.12897251757E-06
Coeffecient of Variation of Sales CV_S 0.17846086883601
Coeffecient of Variation of Profit CV_P 0.338905370293809
Depreciation Decay Index DDI 0.948555230
Depreciation Index (Beenish) DEPI_B 1.047330542
Depreciation Index (Li) DEPI_L 0.954808400566576
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 0.748978417398609
Altman (F=0, NF=1) DV_Altman 0
Irfan Z-score 0.44968028137311
Irfan (F=0, NF=1) DV_Irfan 1
Aggregated EM Predictors
Accrual Earnings Management Index AEM
Variable
Net Income to Total Assets NI_TA 0.0453375635
Quick Ratio QR 0.3696480686
Current Asset to Total Assets CA_TA 0.3537972291
Net Income to Net Worth NI_E #DIV/0!
Market Value of Equity to Book Value of Debt MV_TD 0.0088721941
Cashflow from operations to Total Assets CFO_TA 0.0121592728
Quick Assets to Total Assets QA_TA 0.1545367580
Current Asset to Sales CA_S 0.4725382327
EBIT/Interest EBIT_Int #DIV/0!
Cashflow from operations to Sales CFO_S 0.0162401534
Total Liability to Equity TL_E #DIV/0!
Cashflow from operations to Current Liabilities CFO_CL 0.0290846771
Working Capital to Sales WC_S (0.0858366588)
Operating expense to Operating Income OE_OI 2.4633075695
Quick Assets to Sales QA_S 0.2064022002
Sales to Inventory S_Inv 3.7574769212
Working Capital to Equity WC_E #DIV/0!
Account Recievable to Invetory AR_Inv 0.0000000000
Malik Haroon Shahid Safder & Co
Lahore
Yes
Factory Premises 17.5KM Sheikhupura Road Lahore
250,592,243 0 0 0 0
204,895,791
45,696,452 0 0 0 0
33,775,471
11,920,981 0 0 0 0
11,920,981 0 0 0 0
2,530,887
14,451,868 0 0 0 0
2,456,175
11,995,693 0 0 0 0
0 0 0 0 0
7,145,741
7,145,741 0 0 0 0
19,141,434 0 0 0 0
0 0 0 0 0
0 0 0 0 0
181,328,733 0 0 0 0
55450486
125,850,000
28,247
181,328,733 0 0 0 0
181,328,733 0 0 0 0
247,377,062 0 0 0 0
2021 2020 2019 2018 2017
280,264,376
148441419
428,705,795 0 0 0 0
10,727,193
84328729
4,747,685
125,878,247 0 0 0 0
160000000
10
1,600,000.000 0.000 0.000 0.000 0.000
7
5
2
7
3
3
1 0 0 0 0
(467,590) 0 0 0 0
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
250,592,243 0 0 0 0
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0 0 0 0 0
250,592,243 0 0 0 0
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/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 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
#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 0 0 0 0 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 0 0 0 0 0
0 0 0 0 0 0
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/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 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
#DIV/0! ###
#DIV/0! ###
#DIV/0! ###
#DIV/0! ###
#DIV/0! ###
#DIV/0! ###
#DIV/0! ###
#DIV/0! ###
#DIV/0! ###
#DIV/0! ###
#DIV/0! ###
Err:502 ###
Err:502 ###
#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! ###
0 0 0 0
#DIV/0! ### ### ###
#DIV/0! ### ### ###
0 0 0 0
#DIV/0! ### ### ###
#DIV/0! ### ### ###
0 0 0 0
0 0 0 0
#DIV/0! ### ### ###