11/25/2019 Report

Segment
Financial Statements:


East North South West

Income statement and Balance sheet

1/1/2018 12/1/2018 Statement of Financial Position by segments

  East North South West
         

Non Current Asset        

Building 14,091,705 15,294,462 13,073,207 12,452,016
Key Financial ratios
Vehicle 9,044,374 12,516,696 17,222,261 9,016,158
66.22 % 18.43 % 33.78 % 1.40 Total Non Current Asset 23,136,079 27,811,158 30,295,468 21,468,174
Gross Profit% Net Profit% CoGS%Sales Current Ratio Current Assets        
Inventory 15,243,386 15,689,994 12,350,032 11,564,424
0.53 42.81 % 14.56 %
Debt to equity Net Operating Marg… Return on Equity Prepaid Expenses 14,603,263 14,079,978 12,205,288 7,136,802
Short term investments 17,522,941 12,098,528 11,782,805 22,869,959
Income statement by segment
Cash 13,408,442 12,205,039 10,494,768 11,528,933
Total Current Asset 60,778,032 54,073,539 46,832,893 53,100,118
  East North South West
          Total Asset 83,914,111 81,884,697 77,128,361 74,568,292
Sales 19,299,220 17,247,014 19,316,042 18,140,208 Equities and Liabilities        
CoGS 6,655,460 7,020,820 6,521,063 4,802,487 Equity 32,443,019 30,884,078 19,885,656 10,468,312
Gross Profit 12,643,760 10,226,194 12,794,979 13,337,721 Net Profit 5,364,684 -3,594,423 5,663,462 6,208,570
Admin Exp 1,784,058 2,986,055 1,870,317 1,677,000 Total Equity 37,807,703 27,289,655 25,549,118 16,676,882
Selling Exp 1,820,700 3,693,601 1,743,269 1,744,641 Liabilities        
Operating Expenses 3,604,758 6,679,656 3,613,586 3,421,641 Long term liabilities 14,467,791 14,227,525 9,799,357 18,645,096
EBIT 9,039,002 3,546,538 9,181,393 9,916,080 Accrued Interest 15,035,899 13,971,696 14,423,675 11,529,036
Fin cost 1,812,500 3,954,069 1,740,601 1,873,526 Accounts payable 9,487,373 13,139,425 17,122,895 12,184,911
EBT 7,226,502 -407,531 7,440,792 8,042,554 Tax payable 7,115,345 13,256,396 10,233,316 15,532,367
Tax 1,861,818 3,186,892 1,777,330 1,833,984 Total Current liabilities 31,638,617 40,367,517 41,779,886 39,246,314
Net Profit 5,364,684 -3,594,423 5,663,462 6,208,570 Total Liabilities 46,106,408 54,595,042 51,579,243 57,891,410
Net Profit% 27.80 % -20.84 % 29.32 % 34.23 % Total Equities and Liabilities 83,914,111 81,884,697 77,128,361 74,568,292

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 11/25/2019 Page 1

1/1/2018 12/1/2018
Segment 

East North South West

Net Profit by Segment Net Profit% by Month

60% Debt to Equity composition
Increase Decrease Total

20M 40%

20%
15M
Total Equity
33.8%
0%
10M
-20%
Total Liabilities
5M 66.2%
-40%
ry ry rch pril ay une ly st r r
Ju ugu mbe tobe mbe mbe
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Ja b M A te c ve ce
Fe p O
No De
0M Se
West South East North Total

Revenue and Cost of Sales

CoGS Sales Performance vs Expenses Component of current asset by %
8M
Operating Expenses Sales EBIT Net Profit

6.8M 6.8M 6.8M 8M

6.3M 6.3M 6.4M 6.3M 6.3M
6.1M
6M
5.8M
6M Prepaid Expen… Cash
5.3M
22.36% 22.18%
4.7M
4M
4M
3.2M
2M Short term i…
2.6M 2.6M 2.7M 29.92%
2.4M 2.5M
2.1M Inventory
1.7M 1.7M 25.54%
2M 0M
1.2M 1.3M
0.9M
-2M
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Ju ugu
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0M Jan Feb M A pt
e Oc v c
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Se No De

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11/25/2019 Horizontal analysis

Horizontal Analysis : Income Statement

Key Highights

33.78 % 66.22 % 11.24 % 12.16 % 23.40 % 30.14 % Date 

Cost of sales Gross Profit% Administrative Ex… Selling Expenses Operating Expense Earning before tax
1/1/2018 12/1/2018
12.68 % 11.70 % 42.81 % 18.43 %
Finance Cost Tax Paid Earning before In… Net Profit%

Cost of sales(% of Revenue)

Administrative Expenses(% of Re… Selling Expenses(% of Revenue) Operating Expense(% of Reven… Finance Cost(% of Revenue)

33.78% 11.24% 12.16% 23.40% 12.68%

0.00% 100.00%
0.00% 100.00% 0.00% 100.00% 0.00% 100.00% 0.00% 100.00%

Horizontal Analysis-Iincome statement

  January February March April May June July August September October November December Total
                           

Revenue 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %
Cost of sales 37.60 % 13.42 % 19.57 % 68.41 % 40.39 % 38.09 % 20.02 % 49.37 % 42.03 % 34.25 % 29.90 % 25.46 % 33.78 %
Gross Profit% 62.40 % 86.58 % 80.43 % 31.59 % 59.61 % 61.91 % 79.98 % 50.63 % 57.97 % 65.75 % 70.10 % 74.54 % 66.22 %
Administrative Expenses 13.64 % 9.77 % 11.04 % 13.84 % 10.82 % 8.00 % 12.39 % 15.40 % 9.87 % 7.98 % 10.30 % 13.17 % 11.24 %
Selling Expenses 12.37 % 10.92 % 15.35 % 14.67 % 11.69 % 11.38 % 10.53 % 12.36 % 11.16 % 10.13 % 12.95 % 13.25 % 12.16 %
Operating Expense 26.01 % 20.69 % 26.38 % 28.51 % 22.52 % 19.38 % 22.92 % 27.76 % 21.04 % 18.11 % 23.25 % 26.42 % 23.40 %
Earning before Interest and Tax 36.39 % 65.89 % 54.05 % 3.08 % 37.09 % 42.53 % 57.06 % 22.87 % 36.93 % 47.64 % 46.85 % 48.12 % 42.81 %
Finance Cost 11.11 % 10.48 % 12.68 % 18.80 % 14.07 % 11.97 % 13.10 % 14.82 % 14.02 % 10.40 % 10.20 % 12.42 % 12.68 %
Tax Paid 14.77 % 10.88 % 13.84 % 15.94 % 11.37 % 10.26 % 8.30 % 12.24 % 9.20 % 16.00 % 10.41 % 8.72 % 11.70 %
Earning before tax 25.28 % 55.41 % 41.37 % -15.71 % 23.03 % 30.56 % 43.96 % 8.05 % 22.92 % 37.24 % 36.65 % 35.70 % 30.14 %
Net Profit% 10.51 % 44.53 % 27.54 % -31.65 % 11.66 % 20.30 % 35.66 % -4.19 % 13.72 % 21.24 % 26.24 % 26.98 % 18.43 %
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11/25/2019 Segment Analysis

Net Profit by Month

FINANCIAL STATEMENT ANALYSIS Increase Decrease Total

1.5M 1.8M 13.6M

1.3M
Key influencers Top segments   10M 0.9M
2.3M

What influences Net Profit to Decrease  ? 1.4M -0.2M

1.7M
0.7M
5M
3.0M
When... ....the average of Net Profit
-1.5M
decreases by
0.7M
0M
Sales goes down 290332.42 295.4K Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Segment × Quarter ×  Month ×

CoGS goes up 282206.12 255.4K West Q1

Selling Exp goes up Q3 Feb

164.9K 43.21 % 58.57 %
87180.77
West
34.23 %
Q1 Jan
Fin cost goes up 96930.16 102.6K 42.29 % 35.57 %
South
29.32 %
Net Profit% Q4 Mar
18.43 % 34.78 % 31.86 %
East
27.80 %
Q2
14.27 %
North
-20.84 %

Sort by: Impact Count

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 11/25/2019 Summary

Gross Profit% by Month Net Profit% by Date Sales by Date

1/1/2018 12/1/2018

74.54% 26.98% 6,781,556

Sales, CoGS and Gross Profit by Segment
Sales, CoGS and EBIT by Month
Sales CoGS Gross Profit
Sales CoGS EBIT
100%

80% 6M

60%
4M

40%
2M

20%

0M
0% January February March April May June July August September October November December
South East West North

Gross Profit% by Month Month East North South West Total Sales and Net Profit% by Month
       

January 10.70 % -54.99 % 35.97 % 35.57 % 10.51 % Sales Net Profit%

February
February 55.70 % 15.22 % 45.18 % 58.57 % 44.53 %
March March 47.95 % -45.22 % 53.45 % 31.86 % 27.54 %
6M 40%
July April -41.07 % -33.38 % -32.09 % -20.26 % -31.65 %

December May 16.51 % -21.09 % 57.07 % -31.58 % 11.66 % 20%

June 23.97 % -57.09 % 21.96 % 57.63 % 20.30 % 4M
November
July 29.26 % 1.46 % 43.39 % 67.60 % 35.66 %
0%
October August 21.22 % -72.86 % -30.65 % 31.48 % -4.19 %
January September -23.25 % 3.34 % 40.33 % 26.15 % 13.72 % 2M
-20%
October 41.90 % -23.87 % 48.40 % 12.22 % 21.24 %
June
November 48.05 % -3.10 % -16.23 % 60.47 % 26.24 %
May December 59.78 % -3.42 % 25.26 % 25.40 % 26.98 % 0M -40%
ry ary arch ril ay ne ly
Ju ugu
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ua ru Ap M Ju
September Total 27.80 % -20.84 % 29.32 % 34.23 % 18.43 % Jan Feb M A tem Octo vem cem
p De
Se No
0% 50% 100%

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