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Balance Sheet: Share Capital and Reserves

The balance sheet shows the company's assets, liabilities and equity for the years 2019, 2018 and 2017. Total assets have increased from Rs.505 billion in 2017 to Rs.642 billion in 2019. Current assets have increased from Rs.370 billion in 2017 to Rs.470 billion in 2019. Non-current assets have increased from Rs.135 billion in 2017 to Rs.172 billion in 2019. Total equity and liabilities have also increased from Rs.505 billion in 2017 to Rs.642 billion in 2019. The income statement shows revenues increased from Rs.6.2 billion in 2018 to Rs.6.8 billion in 2019. However, gross profits and net profits decreased in 2019 compared to 2018.

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Tanzeel Hassan
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72 views7 pages

Balance Sheet: Share Capital and Reserves

The balance sheet shows the company's assets, liabilities and equity for the years 2019, 2018 and 2017. Total assets have increased from Rs.505 billion in 2017 to Rs.642 billion in 2019. Current assets have increased from Rs.370 billion in 2017 to Rs.470 billion in 2019. Non-current assets have increased from Rs.135 billion in 2017 to Rs.172 billion in 2019. Total equity and liabilities have also increased from Rs.505 billion in 2017 to Rs.642 billion in 2019. The income statement shows revenues increased from Rs.6.2 billion in 2018 to Rs.6.8 billion in 2019. However, gross profits and net profits decreased in 2019 compared to 2018.

Uploaded by

Tanzeel Hassan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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BALANCE SHEET

2019 2018 2017


SHARE CAPITAL AND RESERVES
share capital 1443433640 1312212400 1312212400
Capital reserves 774507925 774507925 774507925
Equity portion of loan from
directors 26118927 50081244 72065021
Un-appropriated profit 1,226,215,,557 1167519815 797968074

Surplus on revaluation of
property, plant and
equipment 628655446 655194969 239033171
4098931495 3959516353 3195786591

NON CURRENT LIABILITIES


Long-term finances 290210289 266247972 244264194
Deferred taxation 155686670 120275504 78184467
Deferred liabilities 34675128 26015028 23294506
480572087 412538504 345743167
CURRENT LIABILITIES
Trade and other payables 522727339 408793508 474704584
Unclaimed dividends 15589883
Mark-up accrued on
borrowings 72150897 18286947 18580147
short term borrowings 1232283431 1225234093 935472278
Current portion of long term
finances 83342994
1842751550 1652314548 1512100001

TOTAL EQUITY AND


LIABILITIES 6422255132 6024369405 5053629761

LIQUIDITY RATIO 2019 2018 2017


Current = Current
assets/Current liabilities 2.550 2.555 2.446
Quick or acid test test=
current assets-
inventories/current liabilities 1.285 1.050 1.497

ASSET MANAGEMENT
Inventory turnover= sales /
inventories 0.086 0.306

Days sales outstanding (DSO)=


receivables/annual sales /365 59.6891016088206 48.6882587022

fixed assets turnover=


sales/net fixed assets 0.116404124466175 0.42215295031

total assets
turnover=sales/total asstes 0.031220214064831 0.12626945094

DEBT MANAGEMENT
Total debt to total assets=
total debt/total asset 0 0 0

times-intrest-earned=
earnings before interest and
taxes/ interest charges 2.23845493851664 2.88026956093 0

PROFITABILITY RATIO

Profit margin on sales= net


income available to common
stockholders/ sales 0.02944353411789 0.12273215662

basic earning power= earning


before interest and taxes/
total assets 0.050237028328634 0.06891038565

Return on total assets= net


income available to common
stockholders/ total assets 0.031220214064831 0.12626945094
Return on commom equity=
net income available to
common stockholders/
common equity 1.38907792117135 5.79703268312
LANCE SHEET
2019 2018 2017
NON CURRENT ASSETS
property,plant and equipment 1703511242 1783130860 1335518487
long term deposits 18972226 18808026 19103526

1722483468 1801938886 1354622013

CURRENT ASSETS
stores spare parts and loose tools 225053856 248995725 137202627
stock in trade 2331035674 2488103617 1434987235
trade debts 1113616537 826766553 680207444
loans and advances 642998633 243358869 255618836

tarde deposits and pre payments 127397447 121568461 29094144


tax refunds due from govt. 123619331 141303942 51087429

cash and bank balances 136050186 152333352 1110810033


4699771664 4222430519 3699007748

TOTAL ASSETS 6422255132 6024369405 5053629761

2019 2018

Sales 200,504,180 760,693,817


STATEMENT OF PROFIT AND LOSS

Sales
CGS
gross profit

other operating income

distribution and selling cost


admin and general expenses
other operating cost
finance cost

profit before taxation


taxation
profit after taxation

earnings pershare
T AND LOSS HORIZONTAL ANALYSIS OF INCOME STATEMENT
2019 2018
6,809,786,461 6,197,999,269 Sales
6,170,255,565 5,578,557,660 CGS
639,530,896 619,441,609 gross profit

5,298,161 7,056,609 other operating income

31,509,391 20,450,119 distribution and selling cost


80,382,253 53,225,060 admin and general expenses
27,141,913 34,288,501 other operating cost
183,160,487 103,693,135 finance cost
322,194,044 211,656,815

322,635,013 415,141,619 profit before taxation


-124,444,169 -102,125,618 taxation
198,190,844 313,016,001 profit after taxation

1.37 2.17 earnings pershare


F INCOME STATEMENT
2019 2018
9.871%
10.607%
3.243%

-24.919%

54.079%
51.023%
-20.843%
76.637%
52.225%

-22.283%
21.854%
-36.683%

-36.866%

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