Financial Statement Analysis of Non F

Attock Petroleum Ltd.

Items
2006
A.Non-Current Assets (A1+A3+A5+A6+A7)
520,948
1.Capital work in progress
2.Operating fixed assets at cost
673,037
3.Operating fixed assets after deducting accumulated depreciation
520,948
4.Depreciation for the year
55,785
5.Intangible assets
0
6.Long term investments
7.Other non-current assets
B.Current Assets (B1+B2+B3+B4+B5)
6,063,168
1.Cash & bank balance
2,280,904
2.Inventories
74,220
3.Trade Debt
2,502,476
4.Short term investments
353,257
5.Other current assets
852,311
C.Current Liabilities (C1+C2)
4,538,425
1.Short term Secured loans
0
2.Other current liabilities
4,538,425
D.Non-Current Liabilities (D1+D2+D3+D4+D5)
0
1.Long term secured loans
2.Long term unsecured loans
3.Debentures/TFCs
0
4.Employees benefit obligations
5.Other non-current liabilities
0
E.Shareholders Equity (E1+E2+E3)
2,045,691
1.Issued, Subscribed & Paid up capital
400,000
i).Ordinary Shares
400,000
ii).Preference shares
0
2.Reserves
1,645,691
i).Capital Reserve
ii).Revenue Reserve
3.Surplus on revaluation of fixed assets
F.Operation:
1.Sales
46,223,802
i).Local sales (Net)
46,223,802
ii).Export Sales (Net)
0
2.Cost of sales
44,411,947
i).Cost of material
ii).Other input cost
-

2007
601,326
816,437
601,326
63,428
0

8,382,441
4,066,809
341,702
2,502,998
202,025
1,268,907
5,529,470
0
5,529,470
0

0
0
3,454,297
400,000
400,000
0
3,054,297

49,965,900
49,965,900
0
47,920,929

3.Gross Profit
1,811,855
4.General, administrative and other expenses
342,168
i).Selling & distribution expenses
ii).Administrative and other expenses
342,168
5.Salaries, wages and employee benefits
6.Financial expenses
0
of which: (i) Interest expenses
7.Net profit before tax
1,945,606
8.Tax expense (current year)
553,000
9.Total amount of dividend
480,000
10.Total value of bonus shares issued
0
11.Cash flows from operations
G.Miscellaneous
1.Total capital employed (E+D)
2,045,691
2.Total fixed liabilities (D1+D3)
0
3.Retention in business (F7-F8-F9)
912,606
4.Contractual Liabilities (G2+C1)
0
H.Key Performance Indicators
1.Acid test or quick ratio[(B1+B3+B4) to C]
1.13
2.Financial expenses as % of sales (F6 as % of F1)
0.00
3.Trade Debt as % of sales (B3 as % of F1)
5.41
4.Assets turnover ratio [F1 to (A+B)]
7.02
5.Current ratio (B to C)
1.34
6.Cost of goods sold to sales (F2 as % of F1)
96.08
7.Debt equity ratio [(C+D) to E]
2.22
8.Return on assets [F7 as % of avg.(A+B)]
43.08
9.Return of equity (F7 as % of avg. E)
127.21
10.Return on capital employed ( F7 as % of avg. G1)
127.21
11.Dividend cover ratio [(F7-F8) to F9]
2.90
12.Inventory Turnover Ratio (F1 to B2)
622.79
13.Interest cover ratio [(F7+ F6(i)) to F6(i)]
14.Net profit margin (F7 as % of F1)
4.21
15.Operating cash flow to debt ratio [F11 to (C+D)]
0.00
16.Earning per share after tax (Rs./share) [(F7-F8)/No. of Ord. shares]
34.82
17.Break-up value shares (Rs./share) (E/No. of Ord. shares)
51.14
434

2,044,971
409,649
409,649
0
2,435,606
723,000
560,000
80,000

3,454,297
0
1,152,606
0
1.22
0.00
5.01
5.56
1.52
95.91
1.60
31.29
88.57
88.57
3.06
146.23
4.87
0.00
42.82
86.36

Financial Statement Analysis of Non F

Attock Refinery Ltd.

Items
A.Non-Current Assets (A1+A3+A5+A6+A7)
1.Capital work in progress

2006
3,243,951
-

2007
2,968,135

2.Operating fixed assets at cost

6,266,867
3.Operating fixed assets after deducting accumulated depreciation
3,243,951
4.Depreciation for the year
340,410
5.Intangible assets
0
6.Long term investments
7.Other non-current assets
B.Current Assets (B1+B2+B3+B4+B5)
25,852,334
1.Cash & bank balance
8,031,594
2.Inventories
3,523,808
3.Trade Debt
4,675,133
4.Short term investments
8,622,914
5.Other current assets
998,885
C.Current Liabilities (C1+C2)
20,554,182
1.Short term Secured loans
1,136,750
2.Other current liabilities
19,417,432
D.Non-Current Liabilities (D1+D2+D3+D4+D5)
3,410,250
1.Long term secured loans
2.Long term unsecured loans
3.Debentures/TFCs
0
4.Employees benefit obligations
5.Other non-current liabilities
3,410,250
E.Shareholders Equity (E1+E2+E3)
5,131,853
1.Issued, Subscribed & Paid up capital
454,896
i).Ordinary Shares
454,896
ii).Preference shares
0
2.Reserves
4,676,957
i).Capital Reserve
ii).Revenue Reserve
3.Surplus on revaluation of fixed assets
F.Operation:
1.Sales
70,001,269
i).Local sales (Net)
61,488,286
ii).Export Sales (Net)
8,512,983
2.Cost of sales
69,429,575
i).Cost of material
ii).Other input cost
3.Gross Profit
571,694
4.General, administrative and other expenses
264,990
i).Selling & distribution expenses
ii).Administrative and other expenses
264,990
5.Salaries, wages and employee benefits
6.Financial expenses
498,425
of which: (i) Interest expenses
7.Net profit before tax
435,362
8.Tax expense (current year)
400,000

6,347,549
2,968,135
340,410
0

29,219,818
8,880,114
3,852,646
6,234,918
9,261,339
990,801
26,485,949
0
26,485,949
0

0
0
5,702,004
568,620
568,620
0
5,133,384

74,316,619
66,083,779
8,232,840
73,462,649

853,970
293,975
293,975
234,278
325,717
476,500

9.Total amount of dividend

0
10.Total value of bonus shares issued
104,976
11.Cash flows from operations
G.Miscellaneous
1.Total capital employed (E+D)
8,542,103
2.Total fixed liabilities (D1+D3)
0
3.Retention in business (F7-F8-F9)
35,362
4.Contractual Liabilities (G2+C1)
1,136,750
H.Key Performance Indicators
1.Acid test or quick ratio[(B1+B3+B4) to C]
1.04
2.Financial expenses as % of sales (F6 as % of F1)
0.71
3.Trade Debt as % of sales (B3 as % of F1)
6.68
4.Assets turnover ratio [F1 to (A+B)]
2.41
5.Current ratio (B to C)
1.26
6.Cost of goods sold to sales (F2 as % of F1)
99.18
7.Debt equity ratio [(C+D) to E]
4.67
8.Return on assets [F7 as % of avg.(A+B)]
1.83
9.Return of equity (F7 as % of avg. E)
8.76
10.Return on capital employed ( F7 as % of avg. G1)
6.52
11.Dividend cover ratio [(F7-F8) to F9]
12.Inventory Turnover Ratio (F1 to B2)
19.87
13.Interest cover ratio [(F7+ F6(i)) to F6(i)]
14.Net profit margin (F7 as % of F1)
0.62
15.Operating cash flow to debt ratio [F11 to (C+D)]
0.00
16.Earning per share after tax (Rs./share) [(F7-F8)/No. of Ord. shares]
0.78
17.Break-up value shares (Rs./share) (E/No. of Ord. shares)
112.81
435

227,448
142,155

5,702,004
0
(378,231)
0
0.92
0.32
8.39
2.31
1.10
98.85
4.65
1.06
6.01
4.57
-0.66
19.29
0.44
0.00
-2.65
100.28

Financial Statement Analysis of Non F

Byco Petruleum (Bosicor Pakistan Ltd.)

Items
2006
A.Non-Current Assets (A1+A3+A5+A6+A7)
3,737,018
1.Capital work in progress
2.Operating fixed assets at cost
4,390,591
3.Operating fixed assets after deducting accumulated depreciation
3,719,322
4.Depreciation for the year
325,598
5.Intangible assets
17,696
6.Long term investments
7.Other non-current assets
B.Current Assets (B1+B2+B3+B4+B5)
7,380,583
1.Cash & bank balance
2,189,778
2.Inventories
3,909,395

2007
6,401,691
7,275,720
6,387,534
219,890
14,157

8,840,938
1,788,863
5,177,422

3.Trade Debt
4.Short term investments
5.Other current assets
C.Current Liabilities (C1+C2)
1.Short term Secured loans
2.Other current liabilities
D.Non-Current Liabilities (D1+D2+D3+D4+D5)
1.Long term secured loans
2.Long term unsecured loans
3.Debentures/TFCs
4.Employees benefit obligations
5.Other non-current liabilities
E.Shareholders Equity (E1+E2+E3)
1.Issued, Subscribed & Paid up capital
i).Ordinary Shares
ii).Preference shares
2.Reserves
i).Capital Reserve
ii).Revenue Reserve
3.Surplus on revaluation of fixed assets
F.Operation:
1.Sales
i).Local sales (Net)
ii).Export Sales (Net)
2.Cost of sales
i).Cost of material
ii).Other input cost
3.Gross Profit
4.General, administrative and other expenses
i).Selling & distribution expenses
ii).Administrative and other expenses
5.Salaries, wages and employee benefits
6.Financial expenses
of which: (i) Interest expenses
7.Net profit before tax
8.Tax expense (current year)
9.Total amount of dividend
10.Total value of bonus shares issued
11.Cash flows from operations
G.Miscellaneous
1.Total capital employed (E+D)
2.Total fixed liabilities (D1+D3)
3.Retention in business (F7-F8-F9)
4.Contractual Liabilities (G2+C1)
H.Key Performance Indicators

1,106,960
0
174,450
7,358,405
890,101
6,468,304
1,000,605
535,698
464,907
2,758,591
2,450,652
2,450,652
0
307,939
-

1,079,213
300,000
495,440
8,742,243
859,375
7,882,868
1,451,589

21,633,519
21,201,256
432,263
21,008,890
624,629
138,578
138,578
285,566
301,361
89,645
0
0
-

23,349,577
22,435,606
913,971
23,422,062

3,759,196
535,698
211,716
1,425,799

6,500,386
321,396
(725,063)
1,180,771

321,396
1,130,193
5,048,797
2,450,652
2,450,652
0
2,598,145

(72,485)
196,142
196,142
405,647
(628,204)
96,859
0
0

1.Acid test or quick ratio[(B1+B3+B4) to C]

0.45
2.Financial expenses as % of sales (F6 as % of F1)
1.32
3.Trade Debt as % of sales (B3 as % of F1)
5.12
4.Assets turnover ratio [F1 to (A+B)]
1.95
5.Current ratio (B to C)
1.00
6.Cost of goods sold to sales (F2 as % of F1)
97.11
7.Debt equity ratio [(C+D) to E]
3.03
8.Return on assets [F7 as % of avg.(A+B)]
3.35
9.Return of equity (F7 as % of avg. E)
11.33
10.Return on capital employed ( F7 as % of avg. G1)
8.44
11.Dividend cover ratio [(F7-F8) to F9]
12.Inventory Turnover Ratio (F1 to B2)
5.53
13.Interest cover ratio [(F7+ F6(i)) to F6(i)]
14.Net profit margin (F7 as % of F1)
1.39
15.Operating cash flow to debt ratio [F11 to (C+D)]
0.00
16.Earning per share after tax (Rs./share) [(F7-F8)/No. of Ord. shares]
0.86
17.Break-up value shares (Rs./share) (E/No. of Ord. shares)
11.26
436

0.36
1.74
4.62
1.53
1.01
100.31
2.02
-4.77
-16.09
-12.25
4.51
-2.69
0.00
-2.96
20.60

Financial Statement Analysis of Non F

National Refinery Ltd.

Items
2006
A.Non-Current Assets (A1+A3+A5+A6+A7)
2,297,379
1.Capital work in progress
2.Operating fixed assets at cost
7,167,360
3.Operating fixed assets after deducting accumulated depreciation
2,286,751
4.Depreciation for the year
177,150
5.Intangible assets
10,628
6.Long term investments
7.Other non-current assets
B.Current Assets (B1+B2+B3+B4+B5)
22,625,162
1.Cash & bank balance
7,761,060
2.Inventories
6,475,195
3.Trade Debt
5,342,764
4.Short term investments
0
5.Other current assets
3,046,143
C.Current Liabilities (C1+C2)
15,545,821
1.Short term Secured loans
0
2.Other current liabilities
15,545,821
D.Non-Current Liabilities (D1+D2+D3+D4+D5)
0
1.Long term secured loans
2.Long term unsecured loans
-

2007
2,361,478
7,416,800
2,343,352
195,768
18,126

30,280,081
11,492,152
7,687,420
6,130,324
0
4,970,185
19,895,170
0
19,895,170
0

3.Debentures/TFCs
4.Employees benefit obligations
5.Other non-current liabilities
E.Shareholders Equity (E1+E2+E3)
1.Issued, Subscribed & Paid up capital
i).Ordinary Shares
ii).Preference shares
2.Reserves
i).Capital Reserve
ii).Revenue Reserve
3.Surplus on revaluation of fixed assets
F.Operation:
1.Sales
i).Local sales (Net)
ii).Export Sales (Net)
2.Cost of sales
i).Cost of material
ii).Other input cost
3.Gross Profit
4.General, administrative and other expenses
i).Selling & distribution expenses
ii).Administrative and other expenses
5.Salaries, wages and employee benefits
6.Financial expenses
of which: (i) Interest expenses
7.Net profit before tax
8.Tax expense (current year)
9.Total amount of dividend
10.Total value of bonus shares issued
11.Cash flows from operations
G.Miscellaneous
1.Total capital employed (E+D)
2.Total fixed liabilities (D1+D3)
3.Retention in business (F7-F8-F9)
4.Contractual Liabilities (G2+C1)
H.Key Performance Indicators
1.Acid test or quick ratio[(B1+B3+B4) to C]
2.Financial expenses as % of sales (F6 as % of F1)
3.Trade Debt as % of sales (B3 as % of F1)
4.Assets turnover ratio [F1 to (A+B)]
5.Current ratio (B to C)
6.Cost of goods sold to sales (F2 as % of F1)
7.Debt equity ratio [(C+D) to E]
8.Return on assets [F7 as % of avg.(A+B)]
9.Return of equity (F7 as % of avg. E)

0
0
9,376,720
666,388
666,388
0
8,710,332
-

0
0
12,746,389
666,388
666,388
0
12,080,001

96,634,962
84,005,891
12,629,071
91,636,209
4,998,753
1,064,284
1,064,284
9,883
5,262,093
1,745,579
1,066,221
0
-

109,145,970
92,926,185
16,219,785
102,882,180

9,376,720
0
2,450,293
0

12,746,389
0
3,958,322
0

0.84
0.01
5.53
3.88
1.46
94.83
1.66
24.27
64.50

0.89
0.01
5.62
3.34
1.52
94.26
1.56
21.18
55.10

6,263,790
1,155,225
1,155,225
6,554
6,094,700
2,003,100
133,278
133,278

10.Return on capital employed ( F7 as % of avg. G1)

64.50
11.Dividend cover ratio [(F7-F8) to F9]
3.30
12.Inventory Turnover Ratio (F1 to B2)
14.92
13.Interest cover ratio [(F7+ F6(i)) to F6(i)]
14.Net profit margin (F7 as % of F1)
5.45
15.Operating cash flow to debt ratio [F11 to (C+D)]
0.00
16.Earning per share after tax (Rs./share) [(F7-F8)/No. of Ord. shares]
52.77
17.Break-up value shares (Rs./share) (E/No. of Ord. shares)
140.71
437

55.10
30.70
14.20
5.58
0.00
61.40
191.28

Financial Statement Analysis of Non F

Pakistan Oilfields Ltd.

Items
2006
A.Non-Current Assets (A1+A3+A5+A6+A7)
6,500,547
1.Capital work in progress
2.Operating fixed assets at cost
6,928,639
3.Operating fixed assets after deducting accumulated depreciation
6,500,547
4.Depreciation for the year
230,793
5.Intangible assets
0
6.Long term investments
7.Other non-current assets
B.Current Assets (B1+B2+B3+B4+B5)
16,740,701
1.Cash & bank balance
3,923,783
2.Inventories
62,774
3.Trade Debt
2,489,937
4.Short term investments
8,335,208
5.Other current assets
1,928,999
C.Current Liabilities (C1+C2)
6,996,752
1.Short term Secured loans
1,080,000
2.Other current liabilities
5,916,752
D.Non-Current Liabilities (D1+D2+D3+D4+D5)
1,620,000
1.Long term secured loans
2.Long term unsecured loans
3.Debentures/TFCs
0
4.Employees benefit obligations
5.Other non-current liabilities
1,620,000
E.Shareholders Equity (E1+E2+E3)
14,624,496
1.Issued, Subscribed & Paid up capital
1,971,216
i).Ordinary Shares
1,971,216
ii).Preference shares
0
2.Reserves
12,653,280
i).Capital Reserve
-

2007
8,153,327
10,712,568
8,153,327
285,180
0

16,867,069
3,173,303
69,207
2,343,639
8,734,654
2,546,266
5,544,193
0
5,544,193
0

0
0
19,476,203
1,971,216
1,971,216
0
17,504,987

ii).Revenue Reserve
3.Surplus on revaluation of fixed assets
F.Operation:
1.Sales
17,732,095
i).Local sales (Net)
17,732,095
ii).Export Sales (Net)
0
2.Cost of sales
9,143,418
i).Cost of material
ii).Other input cost
3.Gross Profit
8,588,677
4.General, administrative and other expenses
620,388
i).Selling & distribution expenses
ii).Administrative and other expenses
620,388
5.Salaries, wages and employee benefits
6.Financial expenses
376,991
of which: (i) Interest expenses
7.Net profit before tax
8,128,615
8.Tax expense (current year)
2,011,926
9.Total amount of dividend
2,956,824
10.Total value of bonus shares issued
985,608
11.Cash flows from operations
G.Miscellaneous
1.Total capital employed (E+D)
16,244,496
2.Total fixed liabilities (D1+D3)
0
3.Retention in business (F7-F8-F9)
3,159,865
4.Contractual Liabilities (G2+C1)
1,080,000
H.Key Performance Indicators
1.Acid test or quick ratio[(B1+B3+B4) to C]
2.11
2.Financial expenses as % of sales (F6 as % of F1)
2.13
3.Trade Debt as % of sales (B3 as % of F1)
14.04
4.Assets turnover ratio [F1 to (A+B)]
0.76
5.Current ratio (B to C)
2.39
6.Cost of goods sold to sales (F2 as % of F1)
51.56
7.Debt equity ratio [(C+D) to E]
0.59
8.Return on assets [F7 as % of avg.(A+B)]
41.60
9.Return of equity (F7 as % of avg. E)
62.75
10.Return on capital employed ( F7 as % of avg. G1)
59.06
11.Dividend cover ratio [(F7-F8) to F9]
2.07
12.Inventory Turnover Ratio (F1 to B2)
282.48
13.Interest cover ratio [(F7+ F6(i)) to F6(i)]
14.Net profit margin (F7 as % of F1)
45.84
15.Operating cash flow to debt ratio [F11 to (C+D)]
0.00
16.Earning per share after tax (Rs./share) [(F7-F8)/No. of Ord. shares]
31.03
17.Break-up value shares (Rs./share) (E/No. of Ord. shares)
74.19
438

16,331,115
16,331,115
0
7,794,591

8,536,524
1,001,077
1,001,077
226,016
8,222,587
1,457,000
2,956,824
0

19,476,203
0
3,808,763
0
2.57
1.38
14.35
0.65
3.04
47.73
0.28
34.08
48.23
46.04
2.29
235.97
50.35
0.00
34.32
98.80

Financial Statement Analysis of Non F

Pakistan Petroleum Ltd.

Items
2006
A.Non-Current Assets (A1+A3+A5+A6+A7)
12,869,583
1.Capital work in progress
2.Operating fixed assets at cost
23,787,811
3.Operating fixed assets after deducting accumulated depreciation
12,763,021
4.Depreciation for the year
1,471,407
5.Intangible assets
106,562
6.Long term investments
7.Other non-current assets
B.Current Assets (B1+B2+B3+B4+B5)
28,196,514
1.Cash & bank balance
17,326,903
2.Inventories
0
3.Trade Debt
6,941,736
4.Short term investments
308,396
5.Other current assets
3,619,479
C.Current Liabilities (C1+C2)
10,056,167
1.Short term Secured loans
44,236
2.Other current liabilities
10,011,931
D.Non-Current Liabilities (D1+D2+D3+D4+D5)
79,349
1.Long term secured loans
2.Long term unsecured loans
3.Debentures/TFCs
0
4.Employees benefit obligations
5.Other non-current liabilities
79,349
E.Shareholders Equity (E1+E2+E3)
30,930,581
1.Issued, Subscribed & Paid up capital
6,858,376
i).Ordinary Shares
6,858,222
ii).Preference shares
154
2.Reserves
24,072,205
i).Capital Reserve
ii).Revenue Reserve
3.Surplus on revaluation of fixed assets
F.Operation:
1.Sales
43,565,270
i).Local sales (Net)
43,565,270
ii).Export Sales (Net)
0
2.Cost of sales
23,724,440
i).Cost of material
ii).Other input cost
-

2007
15,377,148
24,213,098
15,226,821
1,636,347
150,327

34,991,977
787,384
1,474,655
9,002,094
22,193,282
1,534,562
10,201,922
50,696
10,151,226
69,152

0
69,152
40,098,051
6,858,376
6,858,376
0
33,239,675

51,079,679
51,079,679
0
26,538,401

3.Gross Profit
19,840,830
4.General, administrative and other expenses
1,127,195
i).Selling & distribution expenses
ii).Administrative and other expenses
1,127,195
5.Salaries, wages and employee benefits
6.Financial expenses
30,096
of which: (i) Interest expenses
7.Net profit before tax
20,189,533
8.Tax expense (current year)
6,436,482
9.Total amount of dividend
3,772,068
10.Total value of bonus shares issued
0
11.Cash flows from operations
G.Miscellaneous
1.Total capital employed (E+D)
31,009,930
2.Total fixed liabilities (D1+D3)
0
3.Retention in business (F7-F8-F9)
9,980,983
4.Contractual Liabilities (G2+C1)
44,236
H.Key Performance Indicators
1.Acid test or quick ratio[(B1+B3+B4) to C]
2.44
2.Financial expenses as % of sales (F6 as % of F1)
0.07
3.Trade Debt as % of sales (B3 as % of F1)
15.93
4.Assets turnover ratio [F1 to (A+B)]
1.06
5.Current ratio (B to C)
2.80
6.Cost of goods sold to sales (F2 as % of F1)
54.46
7.Debt equity ratio [(C+D) to E]
0.33
8.Return on assets [F7 as % of avg.(A+B)]
55.42
9.Return of equity (F7 as % of avg. E)
73.89
10.Return on capital employed ( F7 as % of avg. G1)
73.70
11.Dividend cover ratio [(F7-F8) to F9]
3.65
12.Inventory Turnover Ratio (F1 to B2)
13.Interest cover ratio [(F7+ F6(i)) to F6(i)]
14.Net profit margin (F7 as % of F1)
46.34
15.Operating cash flow to debt ratio [F11 to (C+D)]
0.00
16.Earning per share after tax (Rs./share) [(F7-F8)/No. of Ord. shares]
20.05
17.Break-up value shares (Rs./share) (E/No. of Ord. shares)
45.10
439

24,541,278
2,600,106
2,600,106
49,424
24,356,770
8,015,087
3,086,269
685,838

40,167,203
0
13,255,414
50,696
3.13
0.10
17.62
1.01
3.43
51.95
0.26
53.28
68.58
68.44
5.29
34.64
47.68
0.00
23.83
58.47

Financial Statement Analysis of Non F

Pakistan Refinery Ltd.

Items
A.Non-Current Assets (A1+A3+A5+A6+A7)
1.Capital work in progress

2006
816,734

2007
952,118
-

2.Operating fixed assets at cost

1,600,580
3.Operating fixed assets after deducting accumulated depreciation
816,734
4.Depreciation for the year
110,122
5.Intangible assets
0
6.Long term investments
7.Other non-current assets
B.Current Assets (B1+B2+B3+B4+B5)
11,187,665
1.Cash & bank balance
2,363,107
2.Inventories
3,843,622
3.Trade Debt
3,674,774
4.Short term investments
50,609
5.Other current assets
1,255,553
C.Current Liabilities (C1+C2)
7,452,851
1.Short term Secured loans
29,080
2.Other current liabilities
7,423,771
D.Non-Current Liabilities (D1+D2+D3+D4+D5)
0
1.Long term secured loans
2.Long term unsecured loans
3.Debentures/TFCs
0
4.Employees benefit obligations
5.Other non-current liabilities
0
E.Shareholders Equity (E1+E2+E3)
4,551,548
1.Issued, Subscribed & Paid up capital
250,000
i).Ordinary Shares
250,000
ii).Preference shares
0
2.Reserves
4,301,548
i).Capital Reserve
ii).Revenue Reserve
3.Surplus on revaluation of fixed assets
F.Operation:
1.Sales
71,991,159
i).Local sales (Net)
71,991,159
ii).Export Sales (Net)
0
2.Cost of sales
69,589,746
i).Cost of material
ii).Other input cost
3.Gross Profit
2,401,413
4.General, administrative and other expenses
391,201
i).Selling & distribution expenses
ii).Administrative and other expenses
391,201
5.Salaries, wages and employee benefits
6.Financial expenses
40,999
of which: (i) Interest expenses
7.Net profit before tax
2,063,383
8.Tax expense (current year)
726,621

1,841,574
930,675
132,110
21,443

13,734,415
1,698,277
5,107,781
4,779,465
255,846
1,893,046
9,881,450
0
9,881,450
0

0
0
4,805,083
300,000
300,000
0
4,505,083

67,385,920
67,385,920
0
66,609,969

775,951
270,663
270,663
81,718
504,265
288,440

9.Total amount of dividend

0
10.Total value of bonus shares issued
112,500
11.Cash flows from operations
G.Miscellaneous
1.Total capital employed (E+D)
4,551,548
2.Total fixed liabilities (D1+D3)
0
3.Retention in business (F7-F8-F9)
1,336,762
4.Contractual Liabilities (G2+C1)
29,080
H.Key Performance Indicators
1.Acid test or quick ratio[(B1+B3+B4) to C]
0.82
2.Financial expenses as % of sales (F6 as % of F1)
0.06
3.Trade Debt as % of sales (B3 as % of F1)
5.10
4.Assets turnover ratio [F1 to (A+B)]
6.00
5.Current ratio (B to C)
1.50
6.Cost of goods sold to sales (F2 as % of F1)
96.66
7.Debt equity ratio [(C+D) to E]
1.64
8.Return on assets [F7 as % of avg.(A+B)]
20.99
9.Return of equity (F7 as % of avg. E)
52.57
10.Return on capital employed ( F7 as % of avg. G1)
52.57
11.Dividend cover ratio [(F7-F8) to F9]
12.Inventory Turnover Ratio (F1 to B2)
18.73
13.Interest cover ratio [(F7+ F6(i)) to F6(i)]
14.Net profit margin (F7 as % of F1)
2.87
15.Operating cash flow to debt ratio [F11 to (C+D)]
0.00
16.Earning per share after tax (Rs./share) [(F7-F8)/No. of Ord. shares]
53.47
17.Break-up value shares (Rs./share) (E/No. of Ord. shares)
182.06
440

99,000
0

4,805,083
0
116,825
0
0.68
0.12
7.09
4.59
1.39
98.85
2.06
3.78
10.78
10.78
2.18
13.19
0.75
0.00
7.19
160.17

Financial Statement Analysis of Non F

Pakistan State Oil Co. Ltd.

Items
2006
A.Non-Current Assets (A1+A3+A5+A6+A7)
7,639,248
1.Capital work in progress
2.Operating fixed assets at cost
13,668,220
3.Operating fixed assets after deducting accumulated depreciation
7,484,429
4.Depreciation for the year
1,046,839
5.Intangible assets
154,819
6.Long term investments
7.Other non-current assets
B.Current Assets (B1+B2+B3+B4+B5)
62,529,276
1.Cash & bank balance
1,898,894
2.Inventories
28,168,633

2007
8,138,529
16,244,045
8,012,317
1,098,157
126,212

66,598,786
1,522,276
29,562,055

3.Trade Debt
4.Short term investments
5.Other current assets
C.Current Liabilities (C1+C2)
1.Short term Secured loans
2.Other current liabilities
D.Non-Current Liabilities (D1+D2+D3+D4+D5)
1.Long term secured loans
2.Long term unsecured loans
3.Debentures/TFCs
4.Employees benefit obligations
5.Other non-current liabilities
E.Shareholders Equity (E1+E2+E3)
1.Issued, Subscribed & Paid up capital
i).Ordinary Shares
ii).Preference shares
2.Reserves
i).Capital Reserve
ii).Revenue Reserve
3.Surplus on revaluation of fixed assets
F.Operation:
1.Sales
i).Local sales (Net)
ii).Export Sales (Net)
2.Cost of sales
i).Cost of material
ii).Other input cost
3.Gross Profit
4.General, administrative and other expenses
i).Selling & distribution expenses
ii).Administrative and other expenses
5.Salaries, wages and employee benefits
6.Financial expenses
of which: (i) Interest expenses
7.Net profit before tax
8.Tax expense (current year)
9.Total amount of dividend
10.Total value of bonus shares issued
11.Cash flows from operations
G.Miscellaneous
1.Total capital employed (E+D)
2.Total fixed liabilities (D1+D3)
3.Retention in business (F7-F8-F9)
4.Contractual Liabilities (G2+C1)
H.Key Performance Indicators

11,839,518
3,278,970
17,343,261
49,355,465
7,648,919
41,706,546
0
0
0
20,813,059
1,715,190
1,715,190
0
19,097,869
-

13,599,966
2,990,591
18,923,898
53,798,098
9,064,781
44,733,317

353,833,345
353,833,345
0
336,626,119
17,207,226
7,101,552
7,101,552
884,153
11,654,101
4,335,720
5,831,646
0
-

411,989,979
411,989,979

20,813,059
0
1,486,735
7,648,919

20,939,217

20,939,217
1,715,190
1,715,190
19,224,027

399,730,549

12,259,430
6,012,814
6,012,814
1,158,112
7,121,980
2,483,725
3,601,899

1,036,356
9,064,781

1.Acid test or quick ratio[(B1+B3+B4) to C]

0.34
2.Financial expenses as % of sales (F6 as % of F1)
0.25
3.Trade Debt as % of sales (B3 as % of F1)
3.35
4.Assets turnover ratio [F1 to (A+B)]
5.04
5.Current ratio (B to C)
1.27
6.Cost of goods sold to sales (F2 as % of F1)
95.14
7.Debt equity ratio [(C+D) to E]
2.37
8.Return on assets [F7 as % of avg.(A+B)]
19.07
9.Return of equity (F7 as % of avg. E)
59.08
10.Return on capital employed ( F7 as % of avg. G1)
59.08
11.Dividend cover ratio [(F7-F8) to F9]
1.25
12.Inventory Turnover Ratio (F1 to B2)
12.56
13.Interest cover ratio [(F7+ F6(i)) to F6(i)]
14.Net profit margin (F7 as % of F1)
3.29
15.Operating cash flow to debt ratio [F11 to (C+D)]
0.00
16.Earning per share after tax (Rs./share) [(F7-F8)/No. of Ord. shares]
42.67
17.Break-up value shares (Rs./share) (E/No. of Ord. shares)
121.35
441

0.34
0.28
3.30
5.51
1.24
97.02
2.57
9.83
34.12
34.12
1.29
13.94
1.73
0.00
27.04
122.08

Financial Statement Analysis of Non F

Shell Pakistan Ltd.

Items
2006
2007
A.Non-Current Assets (A1+A3+A5+A6+A7)
5,728,0756,579,993
1.Capital work in progress
2.Operating fixed assets at cost
10,536,413
11,896,099
13,180,913
3.Operating fixed assets after deducting accumulated depreciation
5,690,1866,560,808
4.Depreciation for the year
655,737 578,296
5.Intangible assets
37,889 19,185
6.Long term investments
7.Other non-current assets
B.Current Assets (B1+B2+B3+B4+B5)
22,443,807
22,631,934
32,119,328
1.Cash & bank balance
981,197 814,530
2.Inventories
9,979,8868,244,054
3.Trade Debt
5,235,8404,579,552
4.Short term investments
1,877,0012,015,535
5.Other current assets
4,369,8836,978,26311,621,204
C.Current Liabilities (C1+C2)
18,050,756
19,750,609
33,014,777
1.Short term Secured loans
5,056,3407,568,03913,894,872
2.Other current liabilities
12,994,416
12,182,570
19,119,905
D.Non-Current Liabilities (D1+D2+D3+D4+D5)
7,019
547
1.Long term secured loans
2.Long term unsecured loans
-

3.Debentures/TFCs
4.Employees benefit obligations
5.Other non-current liabilities
E.Shareholders Equity (E1+E2+E3)
1.Issued, Subscribed & Paid up capital
i).Ordinary Shares
ii).Preference shares
2.Reserves
i).Capital Reserve
ii).Revenue Reserve
3.Surplus on revaluation of fixed assets
F.Operation:
1.Sales
i).Local sales (Net)
ii).Export Sales (Net)
2.Cost of sales
i).Cost of material
ii).Other input cost
3.Gross Profit
4.General, administrative and other expenses
i).Selling & distribution expenses
ii).Administrative and other expenses
5.Salaries, wages and employee benefits
6.Financial expenses
of which: (i) Interest expenses
7.Net profit before tax
8.Tax expense (current year)
9.Total amount of dividend
10.Total value of bonus shares issued
11.Cash flows from operations
G.Miscellaneous
1.Total capital employed (E+D)
2.Total fixed liabilities (D1+D3)
3.Retention in business (F7-F8-F9)
4.Contractual Liabilities (G2+C1)
H.Key Performance Indicators
1.Acid test or quick ratio[(B1+B3+B4) to C]
2.Financial expenses as % of sales (F6 as % of F1)
3.Trade Debt as % of sales (B3 as % of F1)
4.Assets turnover ratio [F1 to (A+B)]
5.Current ratio (B to C)
6.Cost of goods sold to sales (F2 as % of F1)
7.Debt equity ratio [(C+D) to E]
8.Return on assets [F7 as % of avg.(A+B)]
9.Return of equity (F7 as % of avg. E)

0
7,019
547
10,114,107
9,460,771
438,323 547,904
438,323 547,904
0
9,675,7848,912,867
133,636,584
131,040,241
84,900,772
133,636,584
131,040,241
77,990,403
0
124,233,130
125,266,780
87,849,668
9,403,4545,773,461(2,948,896)
5,125,5095,429,419
5,125,5095,429,419
398,009 909,919
4,599,494378,736 (8,420,354)
1,461,71389,779
1,314,969876,645
109,581
0
10,121,126
9,461,318
0
1,822,812(587,688)(11,930,539)
5,056,3407,568,03913,894,872
0.45
0.30
3.92
4.74
1.24
92.96
1.79
18.97
49.72

0.38
0.69
3.49
4.49
1.15
95.59
2.09
1.32
3.87

10.Return on capital employed ( F7 as % of avg. G1)

49.66
11.Dividend cover ratio [(F7-F8) to F9]
2.39
12.Inventory Turnover Ratio (F1 to B2)
13.39
13.Interest cover ratio [(F7+ F6(i)) to F6(i)]
14.Net profit margin (F7 as % of F1)
3.44
15.Operating cash flow to debt ratio [F11 to (C+D)]
0.00
16.Earning per share after tax (Rs./share) [(F7-F8)/No. of Ord. shares]
71.59
17.Break-up value shares (Rs./share) (E/No. of Ord. shares)
230.75
442

3.87
0.33
15.90
0.29
0.00
5.27
172.67

Financial Statement Analysis of Non Financial Sector

(Thousand Rupees)
2008
2009
922,621 1,864,272
1,212,2471,294,352
922,621 939,780
77,187 82,634
0
0
14,590,715
16,408,160
6,117,8917,434,910
299,092 141,507
5,825,8697,835,521
1,039,4500
1,308,413996,222
9,977,48710,938,626
0
0
9,977,48710,938,626
0
251,538
0
0
0
251,538
5,535,8497,082,268
480,000 576,000
480,000 576,000
0
0
5,055,8496,506,268
-

2010
2,013,419
197,475
1,472,927
1,019,742
127,298

60,130,125
61,863,152
60,130,125
55,229,857
0
6,633,295
57,381,724
58,570,802
-

82,791,918
74,841,765
7,950,153
79,032,034
73,914,394
5,117,640

765,739
30,463
19,429,233
9,275,603
993,282
7,602,060
831,754
726,534
11,917,167
11,917,167
288,908

288,908
9,236,577
576,000
576,000
8,660,577
17,043
8,643,534

2,748,4013,292,350
556,036 702,268
556,036 702,268
0
28,992
3,529,5524,280,419
924,000 1,120,000
960,000 1,440,000
96,000 0
-

3,759,884
925,687

5,535,8497,333,806
0
0
1,645,5521,720,419
0
0

9,525,485
0
1,884,309
0

1.30
0.00
9.69
3.88
1.46
95.43
1.80
28.82
78.52
78.52
2.71
201.04
5.87
0.00
54.28
115.33

1.49
0.39
9.18
3.86
1.63
95.46
1.32
24.41
59.40
57.49
2.09
83.35
5.85
0.28
62.71
160.36

1.40
0.05
12.67
3.39
1.50
94.68
1.58
25.34
67.85
66.52
2.19
437.17
6.92
0.18
54.87
122.96

925,687
624,996
319,865
4,846,309
1,234,000
1,728,000
115,200
3,358,779

Financial Statement Analysis of Non Financial Sector

2008
2009
2,929,65218,415,324
-

(Thousand Rupees)
2010
19,957,153
260,908

6,663,7046,383,506
2,929,6522,524,816
391,506 127,932
0
0
47,151,531
28,140,279
18,944,632
6,803,995
4,844,8534,869,728
9,207,23815,510,180
13,135,579
0
1,019,229956,376
38,458,853
32,302,627
0
0
38,458,853
32,302,627
0
120,130
0
0
0
0
11,622,330
14,132,846
710,775 852,930
710,775 852,930
0
0
10,911,555
11,356,577
-

6,543,471
2,565,183
123,925

93,654,305
77,260,500
82,828,681
69,188,235
10,825,624
8,072,265
89,646,373
75,342,096
4,007,9321,918,404
454,187 367,950
454,187 347,141
1,244,3731,471,525
2,887,2231,072,629
1,054,100631,700

88,184,026
88,184,026

16,915,229
215,833
42,297,522
3,971,738
7,179,547
30,430,592
715,645
46,259,902
46,259,902
140,022

140,022
15,854,751
852,930
852,930
13,078,482
4,723,028
8,355,454
1,923,339

88,693,686
86,477,494
2,216,192
(509,660)
346,870
24,834
322,036
595,087
308,797
1,344
(181,992)
270,900

568,620 0
142,155 0
-

0
(3,739,484)

11,622,330
14,252,976
0
0
1,264,503440,929
0
0

15,994,773
0
(452,892)
0

1.07
1.33
9.83
1.87
1.23
95.72
3.31
7.02
33.33
33.33
3.22
19.33
3.08
0.00
25.79
163.52

0.74
0.35
34.51
1.42
0.91
100.58
2.93
-0.33
-1.21
-1.20
12.28
-0.21
-0.08
-5.31
185.89

0.69
1.90
20.08
1.66
0.87
97.52
2.29
2.22
8.33
8.29
15.87
1.39
-0.36
5.17
165.70

Financial Statement Analysis of Non Financial Sector

2008
8,575,551
9,698,575
8,564,933
249,322
10,618
23,486,044
7,906,497
11,934,244

2009
14,874,321
12,091,616
10,480,610
482,019
7,079
16,744,472
2,078,445
4,487,801

(Thousand Rupees)
2010
17,192,986
6,866,005
12,433,065
10,203,285
630,610
39,116
84,580
13,629,157
1,046,352
4,927,938

3,217,917
0
427,386
26,027,414
1,605,532
24,421,882
933,899
107,094
826,805
5,100,282
3,921,044
3,921,044
0
1,179,238
-

9,089,974
0
1,088,252
23,129,180
1,660,246
21,468,934
11,081,333
0
1,613,828
(2,591,720)
3,921,044
3,921,044
0
(10,597,517)
-

6,861,842

40,092,140
40,092,140
0
37,950,232
2,141,908
1,647,747
1,647,747
497,179
183,981
179,031
0
0
-

44,621,016
39,103,284
5,517,732
48,530,050
(3,909,034)
595,161
402,352
6,431,727
(10,327,182)
55,177
0
0
-

41,097,707
32,320,908
8,776,799
40,433,035
41,400,669
(967,634)
664,672
1,233,943
637,710
596,233
539,700
3,026,132

6,034,181
107,094
4,950
1,712,626

8,489,613
5,432,145
(10,382,359)
7,092,391

4,488,912
3,290,451
(3,101,810)
3,799,260

793,025
26,333,231
508,809
25,824,422
10,266,838
3,290,451
5,000,944
22,959
1,952,484
(5,777,926)
3,921,044
3,921,044
0
(13,559,848)
(13,559,848)
3,860,878

(2,852,437)
249,373
0
2,013,478

0.43
1.24
8.03
1.25
0.90
94.66
5.29
0.78
3.63
2.94
3.36
0.46
0.00
0.01
13.01

0.48
14.41
20.37
1.41
0.72
108.76
-13.20
-32.43
-823.35
-142.21
9.94
-23.14
-0.17
-26.48
-6.61

0.30
7.36
16.70
1.33
0.52
98.38
-6.33
-9.14
68.16
-43.96
8.34
-6.94
0.06
-7.91
-14.74

Financial Statement Analysis of Non Financial Sector

2008
2,613,187
7,907,169
2,601,276
239,204
11,911
43,991,428
13,122,136
13,288,291
10,173,051
3,615,359
3,792,591
29,185,570
0
29,185,570
0
-

2009
3,188,894
7,623,624
2,095,848
228,331
5,938
0
39,155,717
7,800,079
12,251,181
14,841,288
0
4,263,169
24,856,323
0
24,856,323
135,547
0
0

(Thousand Rupees)
2010
3,771,585
534,040
8,471,125
2,714,181
235,129
138
523,226
47,867,534
16,209,008
11,798,203
16,291,704
3,568,619
31,861,654
31,861,654
139,492

0
0
17,419,045
799,666
799,666
0
16,619,379
-

0
0
17,352,741
799,666
799,666

139,492
0
19,637,973
799,666
799,666

0
16,553,075
0

18,838,307
14,259
18,824,048

146,233,271
124,753,735
21,479,536
135,552,515
10,680,756
1,922,197
1,922,197
1,331,669
8,831,292
2,917,200
159,933
0
-

109,578,364
96,153,149
13,425,215
104,301,665
5,276,699
1,434,003
573,891
2,394,388
0
2,813,456
1,024,349
999,583
0
-

110,186,374
92,404,378
17,781,996
103,853,566
102,309,484
1,544,082
6,332,808
1,779,533
996,099
783,434
1,050,797
695,757
348,289
5,135,622
2,112,460
1,599,332
0
10,192,154

17,419,045
0
5,754,159
0

17,488,288

19,777,465
0
1,423,830
0

0.92
0.91
6.96
3.14
1.51
92.70
1.68
22.29
58.55

0.91
2.19
13.54
2.59
1.58
95.18
1.44
6.33
16.18

0
789,525
0

1.02
0.63
14.79
2.13
1.50
94.25
1.63
10.93
27.77

58.55
36.98
11.00
6.04
0.00
73.96
217.83

16.12
1.79
8.94
2.57
-0.30
22.37
217.00

27.56
1.89
9.34
15.75
4.66
0.32
37.81
245.58

Financial Statement Analysis of Non Financial Sector

(Thousand Rupees)
2008
2009
10,359,216
26,573,959
13,015,437
5,186,238
10,359,216
1,922,991
580,625 417,283
0
0
22,508,772
9,957,920
7,424,7254,074,756
57,611 95,971
1,800,2331,827,533
10,214,926
6,623
3,011,2773,953,037
7,498,0722,804,032
0
0
7,498,0722,804,032
0
6,148,624
0
0
0
6,139,866
25,369,916
27,579,223
1,971,2162,365,459
1,971,2162,365,459
0
0
23,398,700
25,213,764
-

2010
29,369,919
105,507
7,847,209
4,054,371
620,514
11,829,109
13,380,932
12,465,495
4,177,531
104,073
2,584,625
2,282,908
3,316,358
3,384,163
3,384,163
6,993,214

6,993,214
31,458,037
2,365,459
2,365,459
0
29,092,578
437,691

28,654,887

18,722,408
14,545,279
18,722,408
14,545,279
0
0
8,087,5336,126,443
10,634,875
8,418,836
1,736,7212,656,910
1,736,7212,656,910
389,390 512,785
9,576,2487,227,855
2,479,217572,623
3,153,9464,257,826
394,243 0
-

18,418,349
18,418,349

25,369,916
33,727,847
0
0
3,943,0852,397,406
0
0

38,451,251
0
2,803,393
0

2.59
2.08
9.62
0.57
3.00
43.20
0.30
33.09
42.71
42.71
2.25
324.98
51.15
0.00
36.00
128.70

2.67
-4.09
14.03
0.44
3.68
40.47
0.33
26.34
34.96
28.59
1.46
176.98
56.03
0.90
37.35
132.99

2.11
3.53
12.56
0.40
3.55
42.12
0.32
20.83
27.30
24.46
1.56
151.56
49.69
0.62
28.14
116.59

7,454,688
7,454,688
10,963,661
2,410,994
2,410,994
714,525
(753,468)
10,319,241
1,483,928
6,031,920
0
9,334,771

Financial Statement Analysis of Non Financial Sector

(Thousand Rupees)
2008
2009
21,368,020
37,477,478
35,853,636
34,950,465
21,187,166
18,318,870
2,147,6462,308,665
180,854 207,264
39,655,241
45,438,653
1,094,8921,384,353
0
0
13,228,456
27,779,864
22,749,486
13,241,686
2,582,4073,032,750
17,291,426
14,648,084
44,795 45,946
17,246,631
14,602,138
77,564 5,209,490
0
0
77,564 4,118,700
43,654,271
63,058,557
7,544,2008,298,606
7,544,2008,298,606
0
0
36,110,071
54,759,951
-

2010
44,522,467
14,786,064
46,802,606
26,909,324
3,437,317
374,850
1,804,498
647,731
63,057,116
1,874,393

57,884,679
61,580,072
57,884,679
61,580,072
0
0
28,378,275
20,624,486
-

59,961,616
59,961,616

30,811,189
27,295,840
3,075,694
19,623,088
1,210,728
18,412,360
8,050,264
87,881

1,135,029
6,827,354
79,906,231
9,958,298
9,958,298
0
69,947,933
1,428
69,946,505

25,349,117
25,349,117

29,506,404
40,955,586
2,085,3673,103,270
2,085,3673,103,270
66,624 93,628
30,446,555
41,908,420
9,366,68514,082,203
11,693,510
10,788,188
754,420 1,659,721
-

34,612,499
2,567,955

43,731,835
68,268,047
0
100,105
9,386,36017,038,029
44,795 146,051

87,956,495
87,881
15,837,960
1,298,609

2.14
0.12
22.85
0.95
2.29
49.03
0.40
54.67
72.71
72.58
1.80

3.06
0.26
51.38
0.56
3.21
42.28
0.35
36.25
48.30
44.20
2.77
597.24
57.58
0.96
24.90
80.24

52.60
0.00
27.94
57.86

2.89
0.15
45.11
0.74
3.10
33.49
0.31
58.23
78.54
74.84
2.58
68.06
0.67
33.53
75.99

2,567,955
3,868,609
154,832
57,910
34,528,207
9,727,779
8,962,468
1,991,660
26,459,883

Financial Statement Analysis of Non Financial Sector

2008
2009
989,865 3,412,936
-

(Thousand Rupees)
2010
5,696,266
1,562,378

2,030,5042,131,135
975,774 954,988
143,831 130,813
14,091 6,739
22,782,211
29,153,909
2,646,1153,909,833
9,102,1098,367,282
10,427,821
14,431,063
58,603 0
547,563 2,445,731
16,966,171
30,383,131
4,105,936
16,966,171
26,277,195
4,372
0
0
6,805,9052,179,342
350,000 350,000
350,000 350,000
0
6,455,9051,829,342
-

5,361,657
4,036,490
155,256

107,300,775
76,861,057
107,300,775
69,790,188
7,070,869
102,969,009
79,874,195
4,331,766(3,013,138)
1,079,720288,636
1,079,720167,795
253,047 2,477,467
3,254,618(5,501,398)
1,153,18085,872

76,658,272
67,654,609
9,003,663
77,289,144
75,216,281
2,072,863
(630,872)
289,187
126,394
162,793
344,746
1,134,272
429,219
(1,914,433)
91,294

66,663
30,735
25,163,450
9,590
6,810,970
16,120,819
2,222,071
28,509,765
3,171,710
25,338,055
1,138

1,138
0
2,348,813
350,000
350,000
(1,145,115)
897
(1,146,012)
3,143,928

0
0
-

0
(2,830,971)

6,805,9052,183,714
0
2,101,438(5,587,270)
4,105,936

2,349,951
0
(2,005,727)
3,171,710

0.77
0.24
9.72
4.51
1.34
95.96
2.49
16.93
56.06
56.06

0.57
1.48
21.03
2.48
0.88
100.82
12.14
-6.04
-84.56
-84.45
11.26
-3.46
-2.50
-0.10
-57.31
67.11

50,100
-

0.60
3.22
18.78
2.36
0.96
103.92
13.94
-19.53
-122.45
-122.39
11.79
9.19
3.03
-7.16
0.00
-0.05
60.04
-159.64
194.45 62.27

Financial Statement Analysis of Non Financial Sector

(Thousand Rupees)
2008
2009
7,566,05114,732,119
16,774,554
16,692,857
7,460,5496,288,524
1,119,1371,141,698
105,502 68,872
119,543,969
138,689,524
3,018,6402,883,118
62,360,067
40,698,209

2010
8,874,593
644,850
17,106,763
5,730,383
1,137,637
36,250
2,019,270
443,840
193,373,148
1,778,056
58,598,668

33,904,728
80,509,830
2,701,097
17,559,437
14,598,367
96,144,966
130,023,120
10,997,908
18,654,526
85,147,058
111,368,594
0
2,527,738
0
0
854,718
30,965,054
20,870,785
1,715,1901,715,190
1,715,1901,715,190
0
29,249,864
19,155,595
-

117,501,074

583,213,959
612,695,589
583,213,959
612,695,589
0
553,190,333
609,685,478
30,023,626
3,010,111
9,283,02110,815,121
9,283,0216,854,168
1,367,8986,232,056
21,377,412
(11,356,864)
7,392,666201,536
4,030,696857,595
0
-

742,757,951
742,757,951

30,965,054
23,398,523
0
9,954,050(12,415,995)
10,997,908
18,654,526

32,172,285
0
12,685,296
13,021,015

15,495,350
170,075,456
13,021,015
157,054,441
2,836,227

1,887,751
948,476
29,336,058
1,715,190
1,715,190
27,620,868
475,829
27,145,039

713,591,707
713,591,707
29,166,244
9,411,885
4,055,238
5,356,647
4,531,488
9,882,010
1,899,519
17,963,152
3,905,704
1,372,152
0
4,957,702

0.41
0.23
5.81
4.59
1.24
94.85
3.10
21.18
82.37
82.37
3.47
9.35
3.67
0.00
81.53
180.53

0.64
1.02
13.14
3.99
1.07
99.51
6.35
-8.10
-43.82
-41.78
-13.48
15.05
-1.85
-0.04
-67.39
121.68

0.70
1.33
15.82
3.67
1.14
96.07
5.89
10.10
71.56
64.65
10.24
12.68
10.46
2.42
0.03
81.96
171.04

Financial Statement Analysis of Non Financial Sector

(Thousand Rupees)
2008
2009
7,152,80212,290,483
13,180,913
11,134,698
7,139,9316,283,879
337,503 743,431
12,871 289,573
32,119,328
21,363,250
6,549,868869,623
9,004,30513,076,718
2,925,7531,239,213
2,018,198
11,621,204
6,177,696
33,014,777
25,169,302
13,894,872
8,491,809
19,119,905
16,677,493
1,795
213,828
-

2010
13,007,751
344,304
11,539,373
6,202,640
799,176
1,679,707
2,547,853
2,233,247
25,489,760
1,045,025
12,348,438
2,013,358
0
10,082,939
30,407,710
8,400,000
22,007,710
189,766

1,795
6,255,5588,270,603
684,880 684,880
684,880 684,880
5,570,6787,585,723
-

187,104
2,662
7,900,035
684,880
684,880
0
7,215,155
7,215,155

84,900,772
156,000,098
77,990,403
141,347,184
6,910,36914,652,914
87,849,668
143,097,916
(2,948,896)
12,902,182
4,839,0358,507,548
4,839,0355,131,195
976,838 1,401,211
(8,420,354)
3,910,009
85,785 778,934
3,424,4002,260,104
171,220
-

197,530,911
170,217,084
27,313,827
185,403,153
5,935,398
179,467,755
12,127,758
8,942,452
4,524,058
4,418,394
1,717,123
1,264,677
1,065,444
3,044,085
1,087,055
821,856
0
2,238,505

6,257,3538,484,431
1,790
(11,930,539)
870,971
13,894,872
8,493,599

8,089,801
0
1,135,174
8,400,000

0.35
1.15
3.45
2.16
0.97
103.47
5.28
-24.59
-107.15

0.08
0.90
0.79
4.64
0.85
91.73
3.07
10.72
53.83

0.10
0.64
1.02
5.13
0.84
93.86
3.87
8.44
37.65

-107.14 53.05
-2.48
1.39
9.43
11.93
-9.92
2.51
0.00
0.15
-124.20 45.72
91.34
120.76

36.73
2.38
16.00
3.86
1.54
0.07
28.57
115.35

(Thousand Rupees)

(Thousand Rupees)

(Thousand Rupees)