HORIZONTAL ANALYSIS

Increase/Decrease Increase/Decrease
Annual Mar-22 Mar-21 Percentage Mar-20 Mar-19 Percentage
Amount Amount
Sales 1,143 932 211 22.6 789 706 83 11.8
Other Income 24 9 15 166.7 7 6
1 16.7
Total Income 1,167 942 225 23.9 797 713
84 11.8
Total 792 673 119 17.7 629 693
Expenditure
-64 -9.2
EBIT 375 269 106 39.4 167 19 148 778.9
Interest 4 14 -10 -71.4 20 33 -13 -39.4
Tax 92 65 27 41.5 25 30 -5 -16.7
Net Profit 278 188 90 47.9 121 -43 164 -381.4

TREND ANALYSIS

Annual Mar-22 Mar-21 Mar-20 Mar-19 Mar-18

2018 2019 2020 2021
Sales 1,143 932 789 706 628 100 112.42 125.64 148.41
Other Income 24 9 7 6 3
100 200 233.33 300
Total Income 1,167 942 797 713 631
100 113.00 126.31 149.29
Total
792 673 629 693 605
Expenditure 100 114.55 103.97 111.24
EBIT 375 269 167 19 26 100 73.08 642.31 1034.62
Interest 4 14 20 33 82 100 40.24 24.39 17.07
Tax 92 65 25 30 24 100 125.00 104.17 270.83
Net Profit 278 188 121 -43 -81 100 53.09 -149.38 -232.10
 VERTICAL ANALYSIS

Percentag
Annual Mar-22 Percentage Mar-21 Percentage Mar-20 Percentage Mar-19
e
Sales 1,143 100 932 100 789 100 706 100.00
Other 24 2.10 9 0.97 7 0.89 6
Income 0.85
Total Income 1,167 102 942 101.07 797 101.014 713
100.99
Total 792 69.29 673 72.21 629 79.721 693
Expenditure
98.16
EBIT 375 32.81 269 28.86 167 21.17 19 2.69
Interest 4 0.35 14 1.50 20 2.53 33 4.67
Tax 92 8.05 65 6.974 25 3.17 30 4.25
Net Profit 278 24.32 188 20.17 121 15.34 -43 -6.09

Trend Analysis of Income Statement

for
2022 KIMS Institute
182.01 2000
800
1500
184.94
1000
130.91
1442.31 500
4.88
383.33 0
2018 2019 2020 2021 2022
-343.21
-500

Sales Other Income Total Income Total Expenditure

EBIT Interest Tax Net Profit
021 2022

l Expenditure
Profit
 HORIZONTAL ANALYSIS
Equities & Liabilities
Increase/Decrease Increase/Decrease
Mar-22 Mar-21 Percentage Mar-20 Mar-19 Percentage
Amount Amount
Share Capital 80 77 3 3.90 74 74 0 0.00
Reserves & Surplus 1,297 829 468 56.45 549 429 120
27.97
Current Liabilities 134 190 -56 -29.47 137 142 -5 -3.52
Other Liabilities 56 116 -60 -51.72 195 210 -15 -7.14
Total Liabilities 1,568 1,213 355 29.27 957 856 101 11.80
Assets
Fixed Assets 605 589 16 2.72 561 567 -6 -1.06
Current Assets 331 367 -36 -9.81 169 159 10 6.29
Other Assets 632 256 376 146.88 226 130 96 73.85
Total Assets 1,568 1,213 355 29.27 957 856 101 11.80

TREND ANALYSIS
Equities & Liabilities
Mar-22 Mar-21 Mar-20 Mar-19 Mar-18 2018 2019 2020
Share Capital 80 77 74 74 50 100 148.00 148.00
Reserves & Surplus 1,297 829 549 429 -249 100 -172.29 -220.48
Current Liabilities 134 190 137 142 717 100 19.80 19.11
Other Liabilities 56 116 195 210 270 100 77.78 72.22
Total Liabilities 1,568 1,213 957 856 789 100 108.49 121.29
Assets
Fixed Assets 605 589 561 567 575 100 98.61 97.57
Current Assets 331 367 169 159 150 100 106.00 112.67
Other Assets 632 256 226 130 63 100 206.35 358.73
Total Assets 1,568 1,213 957 856 789 100 108.49 121.29
 VERTICAL ANALYSIS
Equities & Liabilities

Mar-22 Percentage Mar-21 Percentage Mar-20 Percentage Mar-19 Percentage

Share Capital 80 5.10 77 6.35 74 7.732 74 8.64

Reserves & Surplus 1,297 82.72 829 68.34 549 57.367 429
50.12
Current Liabilities 134 8.55 190 15.66 137 14.316 142 16.59
Other Liabilities 56 3.57 116 9.56 195 20.376 210 24.53
Total Liabilities 1,568 100.00 1,213 100.00 957 100.000 856 100.00
Assets
Fixed Assets 605 38.58 589 48.56 561 58.62 567 66.24
Current Assets 331 21.11 367 30.26 169 17.66 159 18.57
Other Assets 632 40.31 256 21.10 226 23.62 130 15.19
Total Assets 1,568 100.00 1,213 100.00 957 100.00 856 100.00

Trend Analysis of Equities & Liabilities

2021 2022 for
154.00 160.00 KIMS Institute
-332.93 -520.88
26.50 18.69 400
42.96 20.74 200
0
153.74 198.73 2018 2019 2020 2021 2022
-200
-400
102.43 105.22 -600
244.67 220.67
Share Capital Reserves & Surplus Current Liabilities
406.35 1003.17
Other Liabilities Total Liabilities
153.74 198.73
Trend Analysis of Assets
for
KIMS Institute

1200
1000
800
600
400
200
0
2018 2019 2020 2021 2022

Fixed Assets Current Assets Other Assets Total Assets

 2022

ties

2022

Assets
 HORIZONTAL ANALYSIS
Increase/Decrease Increase/Decrease
Mar-21 Mar-20 Percentage Mar-19 Mar-18
Amount Amount
Operating Activities 291 160 131 81.88 101 94
7
Investing Activities -316 -108 -208 192.59 -91 -52
-39
Financing Activities 25 -24 49 -204.17 -12 -41
29
Others 0 0 0 #DIV/0! 0 0 0
Net Cash Flow 0 28 -28 -100.00 -2 0 -2

TREND ANALYSIS
Mar-21 Mar-20 Mar-19 Mar-18 Mar-18 Mar-19 Mar-20
Operating Activities 291 160 101 94
100.00 107.45 170.21
Investing Activities -316 -108 -91 -52
100.00 175.00 207.69
Financing Activities 25 -24 -12 -41
100.00 29.27 58.54
Others 0 0 0 0 #DIV/0! #DIV/0! #DIV/0!
Net Cash Flow 0 28 -2 0 #DIV/0! #DIV/0! #DIV/0!
Percentage

7.45
75.00
-70.73
#DIV/0!
#DIV/0!

Mar-21 Trend Analysis of Cash Flow

for
309.57
KIMS Institute
607.69
-60.98 700
#DIV/0! 600
500
#DIV/0!
400
300
200
100
0
2018 2019 2020 2021
-100

Operating Activities Investing Activities Financing Activities

 2018 2019 2020 2021 2022
Sales 100 112.42 125.64 148.41 182.01 Trend Analysis of Income Sta
Other for
100 200 233.33 300 800
Income
KIMS Institute
Total Income 100 113 126.31 149.29 184.94
Total 2000
Expenditure 100 114.55 103.97 111.24 130.91
1500
EBIT 100 73.08 642.31 1034.62 1442.31
Interest 100 40.24 24.39 17.07 4.88 1000
Tax 100 125 104.17 270.83 383.33 500
Net Profit 100 53.09 -149.38 -343.21 -343.21
0
2018 2019 2020
-500

Sales Other Income

Total Expenditure EBIT
Tax Net Profit

2018 2019 2020 2021 2022

Share Trend Analysis of Equities & L
Capital 100 148 148 154 160
Reserves &
for
Surplus 100 -172.29 -220.48 -332.93 -520.88 KIMS Institute
Current
Liabilities 100 19.8 19.11 26.5 18.69
Other 400
Liabilities 100 77.78 72.22 42.96 20.74 200
Total
Liabilities 100 108.49 121.29 153.74 198.73 0
2018 2019 2020
-200
-400
2018 2019 2020 2021 2022 -600
Fixed Assets
100 98.6 97.57 102.43 105.22 Share Capital Reserves & Surplus
Current Other Liabilities Total Liabilities
Assets 100 106 112.67 244.67 220.67
Other Assets
100 206.34 358.73 406.35 1003.17 Trend Analysis of Asse
Total Assets
100 108.49 121.29 153.74 198.73 for
KIMS Institute

1200
1000
2018 2019 2020 2021 800
Operating 600
Activities 100 107.45 170.21 309.57
400
Investing
Activities 100 175 207.69 607.69 200
Financing 0
Activities 100 29.27 58.54 -60.98 2018 2019 2020

Fixed Assets Current Assets Other A

Trend Analysis of Cash Fl

for
KIMS Institute

700
600
500
400
 Trend Analysis of Cash Fl
for
KIMS Institute

700
600
500
400
300
200
100
0
2018 2019 2020
-100

Operating Activities Investing Activities

alysis of Income Statement
for
KIMS Institute

9 2020 2021 2022

Other Income Total Income

ure EBIT Interest
Net Profit

alysis of Equities & Liabilities

for
KIMS Institute

9 2020 2021 2022

Reserves & Surplus Current Liabilities

Total Liabilities

end Analysis of Assets

for
KIMS Institute

9 2020 2021 2022

Current Assets Other Assets Total Assets

d Analysis of Cash Flow

for
KIMS Institute
d Analysis of Cash Flow
for
KIMS Institute

2019 2020 2021

Investing Activities Financing Activities