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Non Current Liabilities: Rupees in Thousands

This document summarizes the financial position of a company for the years 2009, 2008 and 2007. It shows amounts for assets, liabilities, equity, capital and reserves, and income statement items. The largest assets are property, plant and equipment and investment in associates. Long term loans make up the majority of non-current liabilities, while short term financing is the largest current liability. Revenue increased from 2008 to 2009 while profit after tax decreased.

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tanzeil
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67 views28 pages

Non Current Liabilities: Rupees in Thousands

This document summarizes the financial position of a company for the years 2009, 2008 and 2007. It shows amounts for assets, liabilities, equity, capital and reserves, and income statement items. The largest assets are property, plant and equipment and investment in associates. Long term loans make up the majority of non-current liabilities, while short term financing is the largest current liability. Revenue increased from 2008 to 2009 while profit after tax decreased.

Uploaded by

tanzeil
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
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Rupees in Thousands

2009 2008

Share,Capital and Reserves


1,000,000,000 ordinary shares of Rs. 10 each/ 10,000,000,000 10,000,000,000
Authorized Share Capital
Issued,subscribed and paid up capital 1,093,834,360 1,093,834,360
REVENEU RESERVE 18,784,894,035 20,415,396,327
Fair value reserve 3,985,191 (4,126,573,941)
19,882,713,586 17,382,656,746

NON CURRENT LIABILITIES

Long term loans 6,302,500,000 6,302,500,000


deferred taxation 394,500,000 327,700,000
Staff retirement and other service benefits 44,595,036 40,162,519
6,741,595,036 6,670,362,519
CURRENT LIABILITIES

Short term financing - secured 1,196,603,573 70,139,213


Trade and other payables 648,227,335 538,132,695
Accrued markup 280,268,454 275,848,576
Provision for taxation 858,000,000 693,000,000
2,983,099,362
### 1,577,120,484
9,724,694,398 8,247,483,003
###
TOAL LIABILITIES & EQUITY 29,607,407,984 25,630,139,749
2007

10,000,000,000

828,662,400
17,841,618,878
219,050,827
18,889,332,105

6,500,000,000
207,200,000
53,353,807
6,760,553,807

2,281,428,109
512,953,299
249,436,081
529,000,000
3,572,817,489
10,333,371,296
29,222,703,401
NON - CURRENT ASSETS
ASSETS 2009 2008

FIXED CAPITAL EXPENDITURE

Property, plant and equipment 1,340,587,535 1,328,779,975


Capital work in progress 734,408,738 67,553,966
2,074,996,273 1,396,333,941

INVESTMENT IN ASSOCIATE 21,543,286,520 19,205,628,008

LONG TERM LOANS AND ADVANCES 2,423,235 1,259,750

CURRENT ASSETS
Stores, spares and loose tools 1,303,296,999 1,025,764,636
Stock in trade 83,285,699 89,568,216
Trade debts 10,028,308 8,821,267
Loans, advances, deposits, prepayments and
other recievables 92,723,661 72,251,421
Advance income tax 819,907,916 663,149,343
Short term investments 3,399,312,900 2,233,424,979
Cash and bank balances 278,146,473 933,938,188
5,986,701,956 5,026,918,050
29,607,407,984 25,630,139,749
2007

1,188,664,372
185,364,261
1,374,028,633

16,610,255,523

1,113,125

893,254,067
867,510,588
4,742,483

65,418,057
426,333,334
7,882,223,476
1,097,824,115
11,237,306,120
29,222,703,401
2009

Rupees in thousan

Sales 11,040,361,936
cost of good sold 7,080,456,675
Gross profit 3,959,905,261

selling and admin expns 720,303,100


operating profit/loss 3,239,602,161
finance cost 984,747,229
Realizaed gain on disposal of investment in associates
other income 150,966,516
(833,780,713)
profit for the year 2,405,821,448
other operating expenses (159,508,447)
profit before taxation and share from associates 2,246,313,001
share of profit from associates 1,331,306,662
Profit before taxation 3,418,111,216
provision for taxation (924,800,000)
share of taxation from associates (1,331,306,662)

profit after tax (1,138,276,830)


Earning per share (10)
2008 2007

Rupees in thousands

7,428,702,879 5,011,002,249
4,312,462,959 3,148,550,713
3,116,239,920 1,862,451,536

389,846,789 290,879,875
2,726,393,131 1,571,571,661
901,450,815 755,840,660
8,658,697,711
509,591,425 395,240,918
(391,859,390)
### 8,298,097,969
2,334,533,741 9,869,669,630
(183,934,447) (74,370,791)
2,150,599,294 9,795,298,839
1,850,199,953 1,330,767,095
4,000,799,247 11,126,065,934
(837,800,000) (539,700,000)
(1,850,199,953) 451,919,410
991,619,410
3,062,688,257 10,134,446,524
28 122
ASSETS 2009 2008 2007

FIXED CAPITAL EXPENDITURE

Property, plant and equipment 5% 5% 4%


Capital work in progress 2% 0% 1%
7% 5% 5%
0% 0% 0%
INVESTMENT IN ASSOCIATE 73% 75% 57%
0% 0% 0%
LONG TERM LOANS AND ADVANCES 0% 0% 0%
0% 0% 0%
CURRENT ASSETS 0% 0% 0%
Stores, spares and loose tools 4% 4% 3%
Stock in trade 0% 0% 3%
Trade debts 0% 0% 0%
Loans, advances, deposits, prepayments a 0% 0% 0%
other recievables 0% 0% 0%
Advance income tax 3% 3% 1%
Short term investments 11% 9% 27%
Cash and bank balances 1% 4% 4%
20% 20% 38%
100% 100% 100%
Rupees in Thousands
2009 2008

Share,Capital and Reserves


1,000,000,000 ordinary shares of Rs. 10 each/
Authorized Share Capital
Issued,subscribed and paid up capital 3.69% 4.27%
REVENEU RESERVE 63.45% 79.65%
Fair value reserve 0.01% -16.10%
67.15% 67.82%

NON CURRENT LIABILITIES

Long term loans 21.29% 24.59%


deferred taxation 1.33% 1.28%
Staff retirement and other service benefits 0.15% 0.16%
22.77% 26.03%
CURRENT LIABILITIES

Short term financing - secured 4.04% 0.27%


Trade and other payables 2.19% 2.10%
Accrued markup 0.95% 1.08%
Provision for taxation 2.90% 2.70%
10.08% 6.15%

TOAL LIABILITIES & EQUITY 100.00% 100.00%


2007

2.84%
61.05%
0.75%
64.64%

22.24%
0.71%
0.18%
23.13%

7.81%
1.76%
0.85%
1.81%
12.23%

100.00%
ASSETS 2009 2008

FIXED CAPITAL EXPENDITURE

Property, plant and equipment 1% 12%


Capital work in progress 50% -10%
51% 2%
0% 0%
INVESTMENT IN ASSOCIATE 176% 218%
0% 0%
LONG TERM LOANS AND ADVANCES 0% 0%
0% 0%
CURRENT ASSETS 0% 0%
Stores, spares and loose tools 21% 11%
Stock in trade 0% -65%
Trade debts 0% 0%
Loans, advances, deposits, prepayments a 0% 0%
other recievables 2% 1%
Advance income tax 12% 20%
Short term investments 88% -475%
Cash and bank balances -49% -14%
72% -522%
299% -302%
Rupees in Thousands
2009 2008

Share,Capital and Reserves


1,000,000,000 ordinary shares of Rs. 10 each/
Authorized Share Capital
Issued,subscribed and paid up capital 0.00% 32.00%
REVENEU RESERVE -7.99% 14.43%
Fair value reserve -100.10% -1983.84%
14.38% -7.98%

NON CURRENT LIABILITIES

Long term loans 0.00% -3.04%


deferred taxation 20.38% 58.16%
Staff retirement and other service benefits 11.04% -24.72%
1.07% -1.33%
CURRENT LIABILITIES

Short term financing - secured 1606.04% -96.93%


Trade and other payables 20.46% 4.91%
Accrued markup 1.60% 10.59%
Provision for taxation 23.81% 31.00%
89.15% -55.86%

TOAL LIABILITIES & EQUITY 15.52% -12.29%


2009

Rupees in thousan

Sales
cost of good sold 64.13%
Gross profit 35.87%

selling and admin expns 6.52%


operating profit/loss 29.34%
###
finance cost 8.92%
###
Realizaed gain on disposal of investment in associates 0.00%
###
other income 1.37%
###

profit for the year 21.79%


###
other operating expenses -1.44%
###
profit before taxation and share from associates 20.35%
###
share of profit from associates 12.06%
###
Profit before taxation 30.96%
###
provision for taxation -8.38%
###
share of taxation from associates -12.06%
###

profit after tax -10.31%


###
Earning per share 0.00%
###
2008 2007

Rupees in thousands

58.05% 62.83%
28.23% 16.87%

3.53% 2.63%
24.69%
### 14.23%
8.17%
### 6.85%
0.00%
### 78.43%
4.62%
### 3.58%

21.15%
### 89.40%
-1.67%
### -0.67%
19.48%
### 88.72%
16.76%
### 12.05%
36.24%
### 100.78%
-7.59%
### -4.89%
-16.76%
### 4.09%

27.74%
### 91.79%
0.00%
### 0.00%
2009

Rupees in thousan

Sales
cost of good sold 48.62%
Gross profit 64.19%

selling and admin expns 84.77%


operating profit/loss 18.82%
finance cost 9.24%
###
Realizaed gain on disposal of investment in associates #DIV/0!
###
other income -70.37%
###

profit for the year 3.05%


other operating expenses -13.28%
###
profit before taxation and share from associates 4.45%
###
share of profit from associates -28.05%
###
Profit before taxation -14.56%
###
provision for taxation 10.38%
###
share of taxation from associates -28.05%
###
#DIV/0!
profit after tax -137.17%
Earning per share
2008

Rupees in thousands

48.25%
36.97%

34.02%
73.48%
19.26%
-100.00%
28.93%

-76.35%
147.32%
-78.04%
39.03%
-64.04%
55.23%
-509.41%
-100.00%
-69.78%
RATIO ANALYSIS
2009 2008 2007
LIQUIDITY RATIO

CURRENT RATIO 2.01 7.13 3.15

QUICK RATIO 1.54 2.48 2.65

Super Quick Ratio 1.23 2.01


### 2.51

Profitability Ratio
GROSS PROFIT MARGIN 35.87% 41.95% 37.17%
Operating Profit Margin 29% 37%
### 31%
PBIT Margin 31%
### 54%
### 222%
PAT Margin -10% 41%
### 202%

Solvency Ratio

Inventory Turn Over Ratio 5.11 3.87


### 1.79
Inventory Turn Over In Days 71.48 94.40
### 204.12
Receivable Turn Over Ratio 1100.92 842.1356
### 1056.62
Receivable Turn Over In Days 0.33 0.43
### 0.35

Leverage Ratio

Debt To Equity 0.49 0.47


### 0.55
Debt To Total Asset 0.33 0.32
### 0.35

Coverage Ratio
Time Interest Earned Ratio 344% 359%
### 260%
Cash flow from operating activities

(Loss) / Profit before taxation


Adjustment for non cash expenses and other items:
Depreciation
Finance costs
Profit on sale of property, plant and equipment
Profit on sale of short term investments available for sale
Realized gain on disposal of investment in associate at fair value
Unrealized (gain)/loss due to fair value adjustment of investment at fair value through profit or loss
Impairment loss on available for sale investments
Share of profit of associate, net of tax
Dividend income
Provision for staff retirement and other service benefits
Profit on term deposits

Profit before Working Capital changes

Working capital changes


(Increase)/decrease in current assets:
Stocks, stores and spares
Trade debtors
Loans, advances, prepayments and other receivables
Increase/(decrease) in current liabilities:
Trade and other payables

Cash generated from operations


Finance costs paid
Taxes paid
Staff retirement and other service benefits paid
Decrease/(Increase) in long term loans and advances
Net cash inflow from operating activitie
Cash flow from investing activities
Fixed capital expenditure
Proceeds from sale of property, plant and equipment
Proceeds from disposal of available for sale short-term investments
Proceeds from disposal of investments at fair value through profit or loss
Investment at fair value through profit and loss
Investment in associated company/associates
Dividends received
Proceeds from sale of investment in associates
Profit on term deposit
Net cash (outflow) / inflow from investing activities

Cash flow from financing activities:


Short term financing
Long term loans
Dividends paid
Net cash inflow/(outflow) from financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at the beginning of year
Cash and cash equivalents at the end of year ###
2009 2008 2007
Rupees Rupees Rupees
(213,476,830) 4,505,412,948 11,126,065,934
- - -
149,784,249 140,571,813 121,309,761
984,747,229 901,450,815 755,840,660
(3,169,502) (135,709) (42,308,835)
(27,467,091) - (2,204,805)
- (88,968,571) (8,658,697,711)
(14,821,940) 3,891,637 (10,401,353)
3,791,096,493 100,310,990 -
(1,331,306,662) (2,455,124,644) (1,330,767,095)
- (351,548,225) (326,018,550)
20,637,816 47,136,679 23,042,475
- (41,648,350) (2,194,931)
3,569,500,592 (1,744,063,565) (9,472,400,384)
3,356,023,762 2,761,349,383 1,653,665,550
- - -
- - - -
- - -
- - -
(271,249,846) 645,431,803 (763,516,849)
(1,207,041) (4,078,784) (2,239,634)
(20,472,240) (6,833,364) 8,526,909
- - -
108,428,021 24,671,615 21,372,481 -
(184,501,106) 659,191,270 (735,857,093)
3,171,522,656 3,420,540,653 917,808,457
(980,327,351) (875,038,320) (676,298,088)
(849,758,573) (765,816,009) (288,371,382)
(16,205,299) (60,327,967) (15,381,750)
(1,163,485) (146,625) 11,686,490
1,324,067,948 1,719,211,732 (50,556,273)

(833,174,164) (163,260,995) (149,343,686)


7,897,085 519,583 43,688,380
1,145,648,750 573,313,944 -
- 4,199,230,015 408,000,000
(1,929,785,000) (3,508,904,290) (1,119,000,000)
(1,623,148,150) (1,291,140,550) (21,464,235,045)
616,796,300 897,516,243 794,357,744
- - 20,215,572,589
###
- 41,648,350 2,194,931
(2,615,765,179) 748,922,300 (1,268,765,087)
- -
- - -
1,126,464,360 (2,211,288,896) (3,643,086,456)
- (197,500,000) 6,500,000,000
(490,558,844) (223,231,063) (496,062,634)
635,905,516 (2,632,019,959) 2,360,850,910
(655,791,715) (163,885,927) 1,041,529,550
933,938,188 1,097,824,115 56,294,565
278,146,473 933,938,188 1,097,824,115
###
Cash flow from operating activities 2009 2008
Rupees Rupees
(Loss) / Profit before taxation #DIV/0! #DIV/0!
Adjustment for non cash expenses and other items:
Depreciation #DIV/0! #DIV/0!
Finance costs #DIV/0!
### #DIV/0!
Profit on sale of property, plant and equipment #DIV/0!
### #DIV/0!
Profit on sale of short term investments available for
sale #DIV/0!
### #DIV/0!

Realized gain on disposal of investment in associate #REF!


### #REF!

Unrealized (gain)/loss due to fair value adjustment of


investment at fair value through profit or loss #DIV/0!
### #DIV/0!

Impairment loss on available for sale investments #DIV/0!


### #DIV/0!
Share of profit of associate, net of tax #DIV/0!
### #DIV/0!
Dividend income #DIV/0!
### #DIV/0!

Provision for staff retirement and other service benefits #DIV/0!


### #DIV/0!

Profit on term deposits #DIV/0!


### #DIV/0!
#DIV/0!
### #DIV/0!
#DIV/0!
### #DIV/0!
#DIV/0!
### #DIV/0!
Profit before working capital changes #REF!
### #REF!
Working capital changes #REF!
### #REF!
(Increase)/decrease in current assets: #DIV/0!
### #DIV/0!
Stocks, stores and spares #DIV/0!
### #DIV/0!
Trade debtors #DIV/0!
### #DIV/0!

Loans, advances, prepayments and other receivables #DIV/0!


### #DIV/0!

Increase/(decrease) in current liabilities: #DIV/0!


### #DIV/0!
Trade and other payables #DIV/0!
### #DIV/0!
#DIV/0!
### #DIV/0!
Cash generated from operations #DIV/0!
### #DIV/0!
Finance costs paid #DIV/0!
### #DIV/0!
Taxes paid #DIV/0!
### #DIV/0!
Staff retirement and other service benefits paid #DIV/0!
### #DIV/0!
(Increase) in long term loans and advances #DIV/0!
### #DIV/0!
Net cash inflow from operating activitie #REF!
### #REF!
Cash flow from investing activities #DIV/0!
### #DIV/0!
Fixed capital expenditure #DIV/0!
### #REF!

Proceeds from sale of property, plant and equipment #DIV/0!


### #DIV/0!
Proceeds from disposal of available for sale short-term
investments #DIV/0!
### #REF!

Proceeds from disposal of investments at fair value


through profit or loss #DIV/0!
### #DIV/0!

Investment at fair value through profit and loss #DIV/0!


### #DIV/0!
Investment in associated company #DIV/0!
### #REF!
Dividends received #DIV/0!
### #DIV/0!
Proceeds from sale of investment in associates #DIV/0!
### #REF!
Profit on time deposit #DIV/0!
### #DIV/0!

Net cash (outflow) / inflow from investing activities #DIV/0!


### #DIV/0!

#DIV/0!
### #DIV/0!
Cash flow from financing activities #DIV/0!
### #REF!
Short term financing #DIV/0!
### #DIV/0!
Long term loans #DIV/0!
### #DIV/0!
Dividends paid #DIV/0!
### #REF!
Net cash inflow/(outflow) from financing activities #DIV/0!
### #DIV/0!
Net decrease in cash and cash equivalents #DIV/0!
### #DIV/0!
Cash and cash equivalents at the beginning of year #DIV/0!
### #DIV/0!
Cash and cash equivalents at the end of year ### #DIV/0!
### -100%
Cash flow from operating activities 2009 2008
Rupees Rupees
(Loss) / Profit before taxation #DIV/0! #DIV/0!
Adjustment for non cash expenses and other items:
Depreciation #DIV/0! #DIV/0!
Finance costs #DIV/0! #DIV/0!
Profit on sale of property, plant and equipment #DIV/0! #DIV/0!
Profit on sale of short term investments available for
sale #DIV/0! #DIV/0!

Unrealized (gain)/loss due to fair value adjustment of


investment at fair value through profit or loss #DIV/0! #DIV/0!

Impairment loss on available for sale investments #DIV/0! #DIV/0!


Share of profit of associate, net of tax #DIV/0! #DIV/0!
Dividend income #DIV/0! #DIV/0!

Provision for staff retirement and other service benefits #DIV/0! #DIV/0!

#DIV/0! #DIV/0!
Profit before working capital changes #DIV/0! #DIV/0!
Working capital changes #DIV/0! #REF!
(Increase)/decrease in current assets: #DIV/0! #DIV/0!
Stocks, stores and spares #DIV/0! #DIV/0!
Trade debtors #DIV/0! #DIV/0!

Loans, advances, prepayments and other receivables #DIV/0! #DIV/0!

Increase/(decrease) in current liabilities: #DIV/0! #DIV/0!


Trade and other payables #DIV/0! #DIV/0!
#DIV/0! #DIV/0!
Cash generated from operations #DIV/0! #DIV/0!
Finance costs paid #DIV/0! #DIV/0!
Taxes paid #DIV/0! #DIV/0!
Staff retirement and other service benefits paid #DIV/0! #DIV/0!
(Increase) in long term loans and advances #DIV/0! #DIV/0!
Net cash inflow from operating activitie #DIV/0! #REF!
Cash flow from investing activities #DIV/0! #DIV/0!
Fixed capital expenditure #DIV/0! #DIV/0!

Proceeds from sale of property, plant and equipment #DIV/0! #DIV/0!

Proceeds from disposal of available for sale short-term


investments #DIV/0! #DIV/0!

Proceeds from disposal of investments at fair value


through profit or loss #DIV/0! #DIV/0!

Investment at fair value through profit and loss #DIV/0! #DIV/0!


Investment in associated company #DIV/0! #DIV/0!
Dividends received #DIV/0! #DIV/0!

Net cash (outflow) / inflow from investing activities #DIV/0! #DIV/0!

Cash flow from financing activities #DIV/0! #DIV/0!


Short term financing #DIV/0! #DIV/0!
Long term loans #DIV/0! #DIV/0!
Dividends paid #DIV/0! #DIV/0!
Net cash inflow/(outflow) from financing activities #DIV/0! #DIV/0!
Net decrease in cash and cash equivalents #DIV/0! #DIV/0!
Cash and cash equivalents at the beginning of year #DIV/0! #DIV/0!
Cash and cash equivalents at the end of year ### #DIV/0! #DIV/0!
Cash flow from operating activities

(Loss) / Profit before taxation


Adjustment for non cash expenses and other items:
Depreciation
Finance costs
Profit on sale of property, plant and equipment
Profit on sale of short term investments available for sale
Realized gain on disposal of investment in associate at fair value
Unrealized (gain)/loss due to fair value adjustment of investment at fair value through profit or loss
Impairment loss on available for sale investments
Share of profit of associate, net of tax
Dividend income
Provision for staff retirement and other service benefits
Profit on term deposits

Profit before Working Capital changes

Working capital changes


(Increase)/decrease in current assets:
Stocks, stores and spares
Trade debtors
Loans, advances, prepayments and other receivables
Increase/(decrease) in current liabilities:
Trade and other payables

Cash generated from operations


Finance costs paid
Taxes paid
Staff retirement and other service benefits paid
Decrease/(Increase) in long term loans and advances
Net cash inflow from operating activitie
Cash flow from investing activities
Fixed capital expenditure
Proceeds from sale of property, plant and equipment
Proceeds from disposal of available for sale short-term investments
Proceeds from disposal of investments at fair value through profit or loss
Investment at fair value through profit and loss
Investment in associated company/associates
Dividends received
Proceeds from sale of investment in associates
Profit on term deposit
Net cash (outflow) / inflow from investing activities

Cash flow from financing activities:


Short term financing
Long term loans
Dividends paid
Net cash inflow/(outflow) from financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at the beginning of year
Cash and cash equivalents at the end of year ###
2009 2008 2007
Rupees Rupees Rupees

-
###

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