Liquidity Ratio

Networing Capital
Current Ratio

Quick Ratio

Other Liquidity Ratio

Cash Burn Rate

Activity Ratios
Accounts recieveble Turnover
Avg Collection period
Inventory Ratios
Avg age of Inventory
Operating Cycle
Cash Conversion Cycle
Account Payble Turnover
Account payable period
Totoal Asset turnover

Leverage Ratios
Debt Ratio
Debt/Equity Ratio
Times Interest Earned Ratio

Cash Coverage Ratio

Free CASh Flow

Profitibilty Ratio
Gross Profit Margin
Profit Margin
Return on Investment

THE DUPONT Formula

Return on Common Equity
Return on equity

Market Value Ratios

Earning per Share

Price/Earning Ratio

Book value per share

Market value Added

Dividend Ratio:
Dividend Yield

Dividend Payout

FOrmulas
Current Asset-Current Liability
C.A/C.L

(C.A-Inventory)
C.Liability

Cash
C.Liabilty

C.A
Avg daily operating Expenses

Net Credit Sales

Avg Account Recievable
365
Account Recievable Tunrover
COGS
Average Inventory
365
Invnetory Turnover
Avg Collection Period + Avg Age of Inventory
Operating Cycle-Acc payable Period
COGS
Avg Account Payable
365
Account payable trunover
Net Sales
Avg total asset

Total Laiblity
Total Assets
Total Liabilites
Stock holders equity
Earning befpre Interst and Taxes (EBIT)

Einterst Expense
EBITD
Interest
Cash Flow fromOperation - Cash flow used to Purchase Fixed Assets - C

Gross Profit
Net Sales
Net Income
Net Sales
Net Income
Avg Total Sales
NetIncome/ Avg Total Assets = NetIncome/Net Sales

* Net Sales/ Avg total sales

Earning available to common stockholders

Avg Stockholders equity
ROA*Equity Multiplier

Net income - preferred dividend

Common Stock Outstanding

Market price share

earning per share

Total stockholders equity - Preferred stock

Share Out standing

Market value of the firm stock - Equity capital supplied by share holder(Stock Price*Shares O

Dividend per share

market price per share
Dividend per share
Earning per sahre

Assets
NON CURRENT ASSETS
Property, Plant and Equip
Intangible Assets
Long term Invest
Long term loan and recievables
long term Deposits
Long term advance
CURRENT ASSETS
Stores and spares
stock in Trade
Trade Debits-Considered goods
Trade deposits, prepayments and other receivables
Markup accrued
Cash and Bank Balances
Trade debts- unsecured
Other Recievables
Non-Current assets classified as held for sale
Loans and Advances

LAIBILITES
Share Capital and Reserves
Authorized Share capital
1200000000(2010:500000000)Ordinary Shares of Rs 10/=-each
Issued subscribe and paidup captial
accumulated Loss

Surplus on revaluation of property, plant and equip

NON-CURRENT LIABILITES
Loan from sponsor and associates-Unsecured
long term loses-Secured
Liabilites against Assets subject to finance lease
Long term deposits
defferred liabilites

Long Term payable

Long term loans and accrued mark up

CURRENT LIABILITES
Trade and other payables
accrued markup
Short term borrowings-Secured
Current portions of non current liabilites
Provision for taxation
Liabiliteis against assets subject to finance lease
CONTINGENCIES AND COMMITMENTS

2011

2012

2013

18677832 18372849 17624944

8873
5915
2957
2087115
5729258
5729258
2346332 20742
19387
13571

2014

2015

14928448 13715845
5729258

5729258

7314

9803
16931504
20665020 36386410

23140894

24127409

23370730

199697
4113023
6658446
388088
434264
270559

159280
2956264
394080
821454
18923
202228
9931045

163318
5703512
502135
1137203
281126
560465
12123545

779914
435052
472635
10244919

14483274
38610683

20471304
43842034

1796713
16931504 742706 1497310
38588537 18950638
59253557 55337048

9778587

9778587

12064077
35204971

204300
8777507

9778587

279196
4859615
9349396
23188
572610
572610

9778587

12000000
9778587
-13770872 -16501819 -21078274 -24057777 -9807784
23549459

26280406

5930161

5593119

5256257

19330709

5217476

74736
38913
2460110

31913
62707
2278446

4984
87478
1794638

1730
108978
1036268

1506738
124435
33046
3207751

26457206
298700
1933211
240157

25903618
1138196
7650000
2441686
43537

18107983

14528673 12224800

20110342
463709
68000000
1636118
394246

27981013 31553626
416985
183727
6402108
737609
2470411 3729000
515784
683027
4970

Gross sales

43927007 19452997 66187006

Less: Government Levels

-4982737

Net Sales
Cost of sales

38272598 21169638 66113626

Gross Profit

Operating Expense
Admininstration Expense
Selling and Distribution Expense

814485
982753

Operating Loss

611368
311511

623431
694267

-2639520 -1244318

Other Income

1371849

2406714

Financial and other charges

Financial Charges
Other Charges

2096290

2964458 -2795789
-1590883

Loss before taxation

Taxation
Current year
Prior Year
deferred

902380

-1850007 -3197264
240157
7761
-110966
136952

34320 -350709
33274 -186869
176002

Loss after taxation

Loss per share-Basic

Loss per share-Diluted

-491
-491

3.15

5.01
5.01