TEXTILE

Spinning, Weaving, Finishing of Textiles

2010

A. Non-Current Assets (A1+A3+A4+A5+A6) 307,476,640

1. Capital work in progress 29,677,989
2. Operating fixed assets at cost 328,982,091
3. Operating fixed assets after deducting accumulated depreciation 216,354,052
4. Intangible assets 5,766,634
5. Long term investments 50,370,766
of which: i) Investments in subsidiaries
ii) Investments in associates
6. Other non-current assets 5,307,199
of which: i) Long term loans and advances
ii) Long term deposits
B. Current Assets (B1+B2+B3+B4+B5+B6) 197,137,579
1. Cash & bank balance 4,627,865
2. Inventories 95,384,521
i) Raw material
ii) Work in progress
iii) Finished goods
3. Trade Debt / accounts recievables 55,743,092
4. Short term loans and advances
5. Short term investments 5,156,577
6. Other current assets 36,225,524
of which: i) Stores, spares & loose tools
ii) Trade deposits & pre-payments
Total Assets (A+B) / Equity & Liabilities (C+D+E) 504,614,219
C. Shareholders' Equity (C1+C2+C3) 187,080,899
1. Issued, Subscribed & Paid up capital 43,984,054
i) Ordinary Shares 42,865,162
ii) Preference shares 1,118,892
2. Reserves 95,647,976
i) Capital Reserve 26,707,328
ii) Revenue Reserve 70,258,695
of which: un-appropriated profit(loss) / retained earnings
3. Surplus on revaluation of fixed assets 47,448,869
D. Non-Current Liabilities (D1+D2+D3+D4+D5) 101,442,835
1. Long term borrowings 85,335,520
of which: i) Long term secured loans 73,266,260
ii) Long term unsecured loans 12,069,260
 iii) Long term lease finance
2. Subordinated loans / Sponsor's loans
3. Debentures/TFCs (bonds payable) 327,832
4. Employees benefit obligations 2,562,884
5. Other non-current liabilities 13,216,600
E. Current Liabilities (E1+E2+E3+E4) 216,090,482
1. Trade Credit & other accounts payables
of which: i) Trade credits
2. Short term Borrowings 156,991,813
of which: i) Short term Secured loans 156,991,813
ii) Short term unsecured loans
iii) Short term lease finance
3. Current portion of non-current liabilities
4. Other current liabilities 59,098,670
of which: i) Interest / markup payables
ii) Taxes payable
F. Operations:
1. Sales 432,589,999
i) Local sales (Net) 197,466,932
ii) Export Sales (Net) 235,123,067
2. Cost of sales 361,166,822
i) Cost of material 231,231,364
ii) Labour
iii) Overhead 128,338,276
3. Gross profit / (loss) (F1-F2) 71,423,178
4. General, administrative and other expenses 24,062,433
i) Selling & distribution expenses 12,541,393
of which: Advertisement & promotions
ii) Administrative and other expenses 11,521,040
of which: Corporate social responsibilities
5. Other income / (loss) 6,335,885
6. EBIT (F3-F4+F5)
7. Financial expenses 29,788,043
of which: (i) Interest expenses 27,142,493
8. Profit / (loss) before taxation (F6-F7) 23,908,587
9. Tax expenses
i) Current 3,872,388
a) for the year
b) prior year
ii) Deferred
10. Profit / (loss) after tax (F8-F9)
11. Cash dividends 3,475,263
12. Bonus shares / stock dividends 887,931
G. Statement of Cash Flows
1. Net cash flows from operating activities 26,817,684
 2. Net cash flows from investing activities
3. Net cash flows from financing activities
H. Miscellaneous
1. Total capital employed (C+D) 288,523,733
2. Retention in business (F10-F11-F12) 16,560,935
3. Depreciation for the year 13,870,653
4. Salaries, wages and employee benefits 31,376,377
5. Total fixed liabilities (D1+D3) 73,594,092
6. Contractual liabilities (H5+E2(i)) 230,585,904
7. Purchases (F2+Current year B2 - Prev. Year B2)
8. Operating cash flow (F6+H3-F9(i(a))
I. Key Performance Indicators
Profitability Ratios
P1. Net Profit margin / Net profit to sales (F10 as % of F1) 6
P2. Asset turnover (F1 to Avg {Current year(A+B),previous year (A+B)}) 1
P3. Return on Assets (F10 as a % of Avg {Current year(A+B),previous year 5
P4. Financial leverage (Avg. {Current year(A+B),previous year (A+B) to Avg. Current year(C),previous year (C))})
P5. Return on equity (F10 as % of Avg {Current year(C),previous year (C)} 14
P6. Gross profit margin / Gross profit to sales (F3 as % of F1)
P7. Operating return on assets (F6 as a % of Avg. {Current year(A+B),previous year (A+B)}
P8. Return on capital employed(F7 as a % of Avg {Current year H1, previou 9
Liquidity Ratios
L1. Current ratio (B to E) 1
L2. Quick ratio (B1+B3+B5 to E) 0
L3. Cash to current liabilities (B1+B5 to E)
Activity Ratios
AC1. Inventory Turnover Ratio (F1 to B2) 5
AC2. No. of days in inventory (365 to AC1)
AC3. Receivables turnover ratio (F1 to Avg. {Current year(B4),previous year (B4)})
AC4. No. of days in receivables (365 to AC3)
AC5. Payable turnover ratio (H7 to Avg. {Current year(E1(i),previous year(E1 (i)})
AC6. No. of days in payable (365 to AC5)
AC7. Working capital turnover (F1 to B-E)
AC8. Cash conversion cycle (AC2+AC4-AC6)
Cash Flow Ratios
CF1. Cash flow from operations to sales (G1 to F1)
CF2. Cash return on assets (G1 as % of Avg. {Current year(A+B),previous year (A+B)})
CF3. Cash return on equity (H8 to Avg. {Current year(C),previous year (C)})
CF4. Cash to income (H8 to F10)
CF5. Debt coverage ratio (H8 to (D+E))
Valuation Ratios
V1. Paid up value of shares (Rs.) 1,450
V2. Market price per share
V3. Basic earnings per share (Rs./share) ( F10 to No. of shares) 5
V4. Price earnings ratio (V2 to V3)
 V5. Dividend payout ratio (F11 to F10)
V6. Cash dividend per share (Rs./share) (F11 to No. of shares)
V7. Book value per share (Rs./share) (C to No. of shares)
Solvency Ratios
S1. Debt equity ratio [(D+E) to C] 2
S2. Debt to assets ratio ( D+E as % of Avg. {Current year(A+B),previous year (A+B)})
S3. Debt to capital ratio (D+E to H1)
S4. Interest cover ratio ( F6 to F7(i)) 2

2-(COLONY)sarhad textile mills ltd.

A. Non-Current Assets (A1+A3+A4+A5+A6) 354,839

1. Capital work in progress -
2. Operating fixed assets at cost 357,933
3. Operating fixed assets after deducting accumulated depreciation 349,251
4. Intangible assets -
5. Long term investments 5,500
of which: i) Investments in subsidiaries
ii) Investments in associates
6. Other non-current assets 88
of which: i) Long term loans and advances
ii) Long term deposits
B. Current Assets (B1+B2+B3+B4+B5+B6) 23,634
1. Cash & bank balance 164
2. Inventories 2,706
i) Raw material
ii) Work in progress
iii) Finished goods
3. Trade Debt / accounts recievables 39
4. Short term loans and advances
5. Short term investments 2,780
6. Other current assets 17,945
of which: i) Stores, spares & loose tools
ii) Trade deposits & pre-payments
Total Assets (A+B) / Equity & Liabilities (C+D+E) 378,473
C. Shareholders' Equity (C1+C2+C3) 142,478
1. Issued, Subscribed & Paid up capital 40,000
i) Ordinary Shares 40,000
ii) Preference shares
2. Reserves (233,540)
i) Capital Reserve 1,752
ii) Revenue Reserve (235,292)
of which: un-appropriated profit(loss) / retained earnings
3. Surplus on revaluation of fixed assets 336,018
D. Non-Current Liabilities (D1+D2+D3+D4+D5) 66,230
 1. Long term borrowings 64,883
of which: i) Long term secured loans
ii) Long term unsecured loans 64,883
iii) Long term lease finance
2. Subordinated loans / Sponsor's loans
3. Debentures/TFCs (bonds payable)
4. Employees benefit obligations 1,347
5. Other non-current liabilities
E. Current Liabilities (E1+E2+E3+E4) 169,765
1. Trade Credit & other accounts payables
of which: i) Trade credits
2. Short term Borrowings
of which: i) Short term Secured loans
ii) Short term unsecured loans
iii) Short term lease finance
3. Current portion of non-current liabilities
4. Other current liabilities 169,765
of which: i) Interest / markup payables
ii) Taxes payable
F. Operations:
1. Sales
i) Local sales (Net)
ii) Export Sales (Net)
2. Cost of sales
i) Cost of material
ii) Labour
iii) Overhead
3. Gross profit / (loss) (F1-F2)
4. General, administrative and other expenses 11,448
i) Selling & distribution expenses
of which: Advertisement & promotions
ii) Administrative and other expenses 11,448
of which: Corporate social responsibilities
5. Other income / (loss) 4,030
6. EBIT (F3-F4+F5)
7. Financial expenses 7,080
of which: (i) Interest expenses 1,455
8. Profit / (loss) before taxation (F6-F7) (14,498)
9. Tax expenses
i) Current
a) for the year
b) prior year
ii) Deferred
10. Profit / (loss) after tax (F8-F9)
11. Cash dividends
 12. Bonus shares / stock dividends
G. Statement of Cash Flows
1. Net cash flows from operating activities (7,204)
2. Net cash flows from investing activities
3. Net cash flows from financing activities
H. Miscellaneous
1. Total capital employed (C+D) 208,707
2. Retention in business (F10-F11-F12) (14,498)
3. Depreciation for the year 931
4. Salaries, wages and employee benefits 5,163
5. Total fixed liabilities (D1+D3)
6. Contractual liabilities (H5+E2(i))
7. Purchases (F2+Current year B2 - Prev. Year B2)
8. Operating cash flow (F6+H3-F9(i(a))
I. Key Performance Indicators
Profitability Ratios
P1. Net Profit margin / Net profit to sales (F10 as % of F1)
P2. Asset turnover (F1 to Avg {Current year(A+B),previous year (A+B)})
P3. Return on Assets (F10 as a % of Avg {Current year(A+B),previous year (4)
P4. Financial leverage (Avg. {Current year(A+B),previous year (A+B) to Avg. Current year(C),previous year (C))})
P5. Return on equity (F10 as % of Avg {Current year(C),previous year (C)} (1,212)
P6. Gross profit margin / Gross profit to sales (F3 as % of F1)
P7. Operating return on assets (F6 as a % of Avg. {Current year(A+B),previous year (A+B)}
P8. Return on capital employed(F7 as a % of Avg {Current year H1, previou (7)
Liquidity Ratios
L1. Current ratio (B to E) 0
L2. Quick ratio (B1+B3+B5 to E) 0
L3. Cash to current liabilities (B1+B5 to E)
Activity Ratios
AC1. Inventory Turnover Ratio (F1 to B2)
AC2. No. of days in inventory (365 to AC1)
AC3. Receivables turnover ratio (F1 to Avg. {Current year(B4),previous year (B4)})
AC4. No. of days in receivables (365 to AC3)
AC5. Payable turnover ratio (H7 to Avg. {Current year(E1(i),previous year(E1 (i)})
AC6. No. of days in payable (365 to AC5)
AC7. Working capital turnover (F1 to B-E)
AC8. Cash conversion cycle (AC2+AC4-AC6)
Cash Flow Ratios
CF1. Cash flow from operations to sales (G1 to F1)
CF2. Cash return on assets (G1 as % of Avg. {Current year(A+B),previous year (A+B)})
CF3. Cash return on equity (H8 to Avg. {Current year(C),previous year (C)})
CF4. Cash to income (H8 to F10)
CF5. Debt coverage ratio (H8 to (D+E))
Valuation Ratios
V1. Paid up value of shares (Rs.) 10
 V2. Market price per share
V3. Basic earnings per share (Rs./share) ( F10 to No. of shares) (4)
V4. Price earnings ratio (V2 to V3)
V5. Dividend payout ratio (F11 to F10)
V6. Cash dividend per share (Rs./share) (F11 to No. of shares)
V7. Book value per share (Rs./share) (C to No. of shares)
Solvency Ratios
S1. Debt equity ratio [(D+E) to C] 2
S2. Debt to assets ratio ( D+E as % of Avg. {Current year(A+B),previous year (A+B)})
S3. Debt to capital ratio (D+E to H1)
S4. Interest cover ratio ( F6 to F7(i)) (9)

3-Adil textile mills ltd.

A. Non-Current Assets (A1+A3+A4+A5+A6) 399,655

1. Capital work in progress 2,192
2. Operating fixed assets at cost 740,208
3. Operating fixed assets after deducting accumulated depreciation 395,240
4. Intangible assets
5. Long term investments
of which: i) Investments in subsidiaries
ii) Investments in associates
6. Other non-current assets 2,223
of which: i) Long term loans and advances
ii) Long term deposits
B. Current Assets (B1+B2+B3+B4+B5+B6) 38,487
1. Cash & bank balance 45
2. Inventories
i) Raw material
ii) Work in progress
iii) Finished goods
3. Trade Debt / accounts recievables 16,487
4. Short term loans and advances
5. Short term investments -
6. Other current assets 21,955
of which: i) Stores, spares & loose tools
ii) Trade deposits & pre-payments
Total Assets (A+B) / Equity & Liabilities (C+D+E) 438,142
C. Shareholders' Equity (C1+C2+C3) (28,369)
1. Issued, Subscribed & Paid up capital 77,258
i) Ordinary Shares 77,258
ii) Preference shares
2. Reserves (265,681)
i) Capital Reserve
ii) Revenue Reserve (265,681)
 of which: un-appropriated profit(loss) / retained earnings
3. Surplus on revaluation of fixed assets 160,054
D. Non-Current Liabilities (D1+D2+D3+D4+D5) 178,657
1. Long term borrowings 176,769
of which: i) Long term secured loans
ii) Long term unsecured loans 176,769
iii) Long term lease finance
2. Subordinated loans / Sponsor's loans
3. Debentures/TFCs (bonds payable)
4. Employees benefit obligations
5. Other non-current liabilities 1,888
E. Current Liabilities (E1+E2+E3+E4) 287,854
1. Trade Credit & other accounts payables
of which: i) Trade credits
2. Short term Borrowings 179,947
of which: i) Short term Secured loans 179,947
ii) Short term unsecured loans
iii) Short term lease finance
3. Current portion of non-current liabilities
4. Other current liabilities 107,907
of which: i) Interest / markup payables
ii) Taxes payable
F. Operations: -
1. Sales 3,595
i) Local sales (Net) 3,595
ii) Export Sales (Net) -
2. Cost of sales 21,019
i) Cost of material 3,888
ii) Labour
iii) Overhead 17,131
3. Gross profit / (loss) (F1-F2) (17,424)
4. General, administrative and other expenses 2,494
i) Selling & distribution expenses -
of which: Advertisement & promotions
ii) Administrative and other expenses 2,494
of which: Corporate social responsibilities
5. Other income / (loss)
6. EBIT (F3-F4+F5)
7. Financial expenses
of which: (i) Interest expenses
8. Profit / (loss) before taxation (F6-F7) (19,918)
9. Tax expenses
i) Current
a) for the year
b) prior year
 ii) Deferred
10. Profit / (loss) after tax (F8-F9)
11. Cash dividends
12. Bonus shares / stock dividends
G. Statement of Cash Flows
1. Net cash flows from operating activities 4,878
2. Net cash flows from investing activities
3. Net cash flows from financing activities
H. Miscellaneous
1. Total capital employed (C+D) 150,288
2. Retention in business (F10-F11-F12) (19,918)
3. Depreciation for the year 17,482
4. Salaries, wages and employee benefits 1,248
5. Total fixed liabilities (D1+D3)
6. Contractual liabilities (H5+E2(i)) 179,947
7. Purchases (F2+Current year B2 - Prev. Year B2)
8. Operating cash flow (F6+H3-F9(i(a))
I. Key Performance Indicators
Profitability Ratios
P1. Net Profit margin / Net profit to sales (F10 as % of F1) (554)
P2. Asset turnover (F1 to Avg {Current year(A+B),previous year (A+B)}) 0
P3. Return on Assets (F10 as a % of Avg {Current year(A+B),previous year (4)
P4. Financial leverage (Avg. {Current year(A+B),previous year (A+B) to Avg. Current year(C),previous year (C))})
P5. Return on equity (F10 as % of Avg {Current year(C),previous year (C)} 96
P6. Gross profit margin / Gross profit to sales (F3 as % of F1)
P7. Operating return on assets (F6 as a % of Avg. {Current year(A+B),previous year (A+B)}
P8. Return on capital employed(F7 as a % of Avg {Current year H1, previou (13)
Liquidity Ratios
L1. Current ratio (B to E) 0
L2. Quick ratio (B1+B3+B5 to E) 0
L3. Cash to current liabilities (B1+B5 to E)
Activity Ratios
AC1. Inventory Turnover Ratio (F1 to B2)
AC2. No. of days in inventory (365 to AC1)
AC3. Receivables turnover ratio (F1 to Avg. {Current year(B4),previous year (B4)})
AC4. No. of days in receivables (365 to AC3)
AC5. Payable turnover ratio (H7 to Avg. {Current year(E1(i),previous year(E1 (i)})
AC6. No. of days in payable (365 to AC5)
AC7. Working capital turnover (F1 to B-E)
AC8. Cash conversion cycle (AC2+AC4-AC6)
Cash Flow Ratios
CF1. Cash flow from operations to sales (G1 to F1)
CF2. Cash return on assets (G1 as % of Avg. {Current year(A+B),previous year (A+B)})
CF3. Cash return on equity (H8 to Avg. {Current year(C),previous year (C)})
CF4. Cash to income (H8 to F10)
 CF5. Debt coverage ratio (H8 to (D+E))
Valuation Ratios
V1. Paid up value of shares (Rs.) 10
V2. Market price per share
V3. Basic earnings per share (Rs./share) ( F10 to No. of shares) (3)
V4. Price earnings ratio (V2 to V3)
V5. Dividend payout ratio (F11 to F10)
V6. Cash dividend per share (Rs./share) (F11 to No. of shares)
V7. Book value per share (Rs./share) (C to No. of shares)
Solvency Ratios
S1. Debt equity ratio [(D+E) to C] (16)
S2. Debt to assets ratio ( D+E as % of Avg. {Current year(A+B),previous year (A+B)})
S3. Debt to capital ratio (D+E to H1)
S4. Interest cover ratio ( F6 to F7(i))

4-Ahmed hassan textile mills ltd.

A. Non-Current Assets (A1+A3+A4+A5+A6) 1,670,722

1. Capital work in progress
2. Operating fixed assets at cost 2,237,913
3. Operating fixed assets after deducting accumulated depreciation 1,665,880
4. Intangible assets
5. Long term investments 260
of which: i) Investments in subsidiaries
ii) Investments in associates
6. Other non-current assets 4,582
of which: i) Long term loans and advances
ii) Long term deposits
B. Current Assets (B1+B2+B3+B4+B5+B6) 1,161,102
1. Cash & bank balance 1,080
2. Inventories 614,809
i) Raw material
ii) Work in progress
iii) Finished goods
3. Trade Debt / accounts recievables 199,998
4. Short term loans and advances
5. Short term investments 0
6. Other current assets 345,215
of which: i) Stores, spares & loose tools
ii) Trade deposits & pre-payments
Total Assets (A+B) / Equity & Liabilities (C+D+E) 2,831,824
C. Shareholders' Equity (C1+C2+C3) 839,919
1. Issued, Subscribed & Paid up capital 144,082
i) Ordinary Shares 144,082
ii) Preference shares
 2. Reserves 151,823
i) Capital Reserve 32,746
ii) Revenue Reserve 119,077
of which: un-appropriated profit(loss) / retained earnings
3. Surplus on revaluation of fixed assets 544,015
D. Non-Current Liabilities (D1+D2+D3+D4+D5) 757,070
1. Long term borrowings 652,812
of which: i) Long term secured loans 547,812
ii) Long term unsecured loans 105,000
iii) Long term lease finance
2. Subordinated loans / Sponsor's loans
3. Debentures/TFCs (bonds payable)
4. Employees benefit obligations
5. Other non-current liabilities 104,258
E. Current Liabilities (E1+E2+E3+E4) 1,234,835
1. Trade Credit & other accounts payables
of which: i) Trade credits
2. Short term Borrowings 943,802
of which: i) Short term Secured loans 943,802
ii) Short term unsecured loans
iii) Short term lease finance
3. Current portion of non-current liabilities
4. Other current liabilities 291,033
of which: i) Interest / markup payables
ii) Taxes payable
F. Operations:
1. Sales 3,392,153
i) Local sales (Net) 1,401,779
ii) Export Sales (Net) 1,990,374
2. Cost of sales 2,972,176
i) Cost of material 2,306,177
ii) Labour
iii) Overhead 665,999
3. Gross profit / (loss) (F1-F2) 419,977
4. General, administrative and other expenses 139,926
i) Selling & distribution expenses 111,598
of which: Advertisement & promotions
ii) Administrative and other expenses 28,328
of which: Corporate social responsibilities
5. Other income / (loss) 4,342
6. EBIT (F3-F4+F5)
7. Financial expenses 226,558
of which: (i) Interest expenses 212,888
8. Profit / (loss) before taxation (F6-F7) 57,835
9. Tax expenses
 i) Current 19,904
a) for the year
b) prior year
ii) Deferred
10. Profit / (loss) after tax (F8-F9)
11. Cash dividends
12. Bonus shares / stock dividends
G. Statement of Cash Flows
1. Net cash flows from operating activities 512,784
2. Net cash flows from investing activities
3. Net cash flows from financing activities
H. Miscellaneous
1. Total capital employed (C+D) 1,596,989
2. Retention in business (F10-F11-F12) 37,931
3. Depreciation for the year 101,271
4. Salaries, wages and employee benefits 170,585
5. Total fixed liabilities (D1+D3) 547,812
6. Contractual liabilities (H5+E2(i)) 1,491,614
7. Purchases (F2+Current year B2 - Prev. Year B2)
8. Operating cash flow (F6+H3-F9(i(a))
I. Key Performance Indicators
Profitability Ratios
P1. Net Profit margin / Net profit to sales (F10 as % of F1) 2
P2. Asset turnover (F1 to Avg {Current year(A+B),previous year (A+B)}) 1
P3. Return on Assets (F10 as a % of Avg {Current year(A+B),previous year 2
P4. Financial leverage (Avg. {Current year(A+B),previous year (A+B) to Avg. Current year(C),previous year (C))})
P5. Return on equity (F10 as % of Avg {Current year(C),previous year (C)} 7
P6. Gross profit margin / Gross profit to sales (F3 as % of F1)
P7. Operating return on assets (F6 as a % of Avg. {Current year(A+B),previous year (A+B)}
P8. Return on capital employed(F7 as a % of Avg {Current year H1, previou 4
Liquidity Ratios
L1. Current ratio (B to E) 1
L2. Quick ratio (B1+B3+B5 to E) 0
L3. Cash to current liabilities (B1+B5 to E)
Activity Ratios
AC1. Inventory Turnover Ratio (F1 to B2) 6
AC2. No. of days in inventory (365 to AC1)
AC3. Receivables turnover ratio (F1 to Avg. {Current year(B4),previous year (B4)})
AC4. No. of days in receivables (365 to AC3)
AC5. Payable turnover ratio (H7 to Avg. {Current year(E1(i),previous year(E1 (i)})
AC6. No. of days in payable (365 to AC5)
AC7. Working capital turnover (F1 to B-E)
AC8. Cash conversion cycle (AC2+AC4-AC6)
Cash Flow Ratios
CF1. Cash flow from operations to sales (G1 to F1)
 CF2. Cash return on assets (G1 as % of Avg. {Current year(A+B),previous year (A+B)})
CF3. Cash return on equity (H8 to Avg. {Current year(C),previous year (C)})
CF4. Cash to income (H8 to F10)
CF5. Debt coverage ratio (H8 to (D+E))
Valuation Ratios
V1. Paid up value of shares (Rs.) 10
V2. Market price per share
V3. Basic earnings per share (Rs./share) ( F10 to No. of shares) 3
V4. Price earnings ratio (V2 to V3)
V5. Dividend payout ratio (F11 to F10)
V6. Cash dividend per share (Rs./share) (F11 to No. of shares)
V7. Book value per share (Rs./share) (C to No. of shares)
Solvency Ratios
S1. Debt equity ratio [(D+E) to C] 2
S2. Debt to assets ratio ( D+E as % of Avg. {Current year(A+B),previous year (A+B)})
S3. Debt to capital ratio (D+E to H1)
S4. Interest cover ratio ( F6 to F7(i)) 1

5-Ali asghar textile mills ltd.

A. Non-Current Assets (A1+A3+A4+A5+A6) 832,017

1. Capital work in progress
2. Operating fixed assets at cost 1,002,789
3. Operating fixed assets after deducting accumulated depreciation 817,113
4. Intangible assets
5. Long term investments
of which: i) Investments in subsidiaries
ii) Investments in associates
6. Other non-current assets 14,904
of which: i) Long term loans and advances
ii) Long term deposits
B. Current Assets (B1+B2+B3+B4+B5+B6) 312,171
1. Cash & bank balance 1,916
2. Inventories 134,318
i) Raw material
ii) Work in progress
iii) Finished goods
3. Trade Debt / accounts recievables 111,477
4. Short term loans and advances
5. Short term investments
6. Other current assets 64,460
of which: i) Stores, spares & loose tools
ii) Trade deposits & pre-payments
Total Assets (A+B) / Equity & Liabilities (C+D+E) 1,144,188
C. Shareholders' Equity (C1+C2+C3) 249,767
 1. Issued, Subscribed & Paid up capital 222,133
i) Ordinary Shares 222,133
ii) Preference shares
2. Reserves (535,608)
i) Capital Reserve
ii) Revenue Reserve (535,608)
of which: un-appropriated profit(loss) / retained earnings
3. Surplus on revaluation of fixed assets 563,242
D. Non-Current Liabilities (D1+D2+D3+D4+D5) 468,695
1. Long term borrowings 461,384
of which: i) Long term secured loans 461,384
ii) Long term unsecured loans -
iii) Long term lease finance
2. Subordinated loans / Sponsor's loans
3. Debentures/TFCs (bonds payable)
4. Employees benefit obligations 7,312
5. Other non-current liabilities
E. Current Liabilities (E1+E2+E3+E4) 425,726
1. Trade Credit & other accounts payables
of which: i) Trade credits
2. Short term Borrowings 239,575
of which: i) Short term Secured loans 239,575
ii) Short term unsecured loans
iii) Short term lease finance
3. Current portion of non-current liabilities
4. Other current liabilities 186,150
of which: i) Interest / markup payables
ii) Taxes payable
F. Operations:
1. Sales 685,088
i) Local sales (Net) 674,773
ii) Export Sales (Net) 10,315
2. Cost of sales 608,818
i) Cost of material 431,665
ii) Labour
iii) Overhead 177,153
3. Gross profit / (loss) (F1-F2) 76,270
4. General, administrative and other expenses 18,741
i) Selling & distribution expenses 655
of which: Advertisement & promotions
ii) Administrative and other expenses 18,086
of which: Corporate social responsibilities
5. Other income / (loss) 2,032
6. EBIT (F3-F4+F5)
7. Financial expenses 29,846
 of which: (i) Interest expenses 29,496
8. Profit / (loss) before taxation (F6-F7) 29,715
9. Tax expenses
i) Current 3,479
a) for the year
b) prior year
ii) Deferred
10. Profit / (loss) after tax (F8-F9)
11. Cash dividends
12. Bonus shares / stock dividends
G. Statement of Cash Flows
1. Net cash flows from operating activities 33,335
2. Net cash flows from investing activities
3. Net cash flows from financing activities
H. Miscellaneous
1. Total capital employed (C+D) 718,462
2. Retention in business (F10-F11-F12) 26,236
3. Depreciation for the year 23,953
4. Salaries, wages and employee benefits 81,015
5. Total fixed liabilities (D1+D3) 461,384
6. Contractual liabilities (H5+E2(i)) 700,959
7. Purchases (F2+Current year B2 - Prev. Year B2)
8. Operating cash flow (F6+H3-F9(i(a))
I. Key Performance Indicators
Profitability Ratios
P1. Net Profit margin / Net profit to sales (F10 as % of F1) 4
P2. Asset turnover (F1 to Avg {Current year(A+B),previous year (A+B)}) 1
P3. Return on Assets (F10 as a % of Avg {Current year(A+B),previous year 3
P4. Financial leverage (Avg. {Current year(A+B),previous year (A+B) to Avg. Current year(C),previous year (C))})
P5. Return on equity (F10 as % of Avg {Current year(C),previous year (C)} 13
P6. Gross profit margin / Gross profit to sales (F3 as % of F1)
P7. Operating return on assets (F6 as a % of Avg. {Current year(A+B),previous year (A+B)}
P8. Return on capital employed(F7 as a % of Avg {Current year H1, previou 5
Liquidity Ratios
L1. Current ratio (B to E) 1
L2. Quick ratio (B1+B3+B5 to E) 0
L3. Cash to current liabilities (B1+B5 to E)
Activity Ratios
AC1. Inventory Turnover Ratio (F1 to B2) 5
AC2. No. of days in inventory (365 to AC1)
AC3. Receivables turnover ratio (F1 to Avg. {Current year(B4),previous year (B4)})
AC4. No. of days in receivables (365 to AC3)
AC5. Payable turnover ratio (H7 to Avg. {Current year(E1(i),previous year(E1 (i)})
AC6. No. of days in payable (365 to AC5)
AC7. Working capital turnover (F1 to B-E)
 AC8. Cash conversion cycle (AC2+AC4-AC6)
Cash Flow Ratios
CF1. Cash flow from operations to sales (G1 to F1)
CF2. Cash return on assets (G1 as % of Avg. {Current year(A+B),previous year (A+B)})
CF3. Cash return on equity (H8 to Avg. {Current year(C),previous year (C)})
CF4. Cash to income (H8 to F10)
CF5. Debt coverage ratio (H8 to (D+E))
Valuation Ratios
V1. Paid up value of shares (Rs.) 10
V2. Market price per share
V3. Basic earnings per share (Rs./share) ( F10 to No. of shares) 1
V4. Price earnings ratio (V2 to V3)
V5. Dividend payout ratio (F11 to F10)
V6. Cash dividend per share (Rs./share) (F11 to No. of shares)
V7. Book value per share (Rs./share) (C to No. of shares)
Solvency Ratios
S1. Debt equity ratio [(D+E) to C] 4
S2. Debt to assets ratio ( D+E as % of Avg. {Current year(A+B),previous year (A+B)})
S3. Debt to capital ratio (D+E to H1)
S4. Interest cover ratio ( F6 to F7(i)) 2
 2011 2012 2013 2014 2015 2016 2017

286,456,486 306,632,178 345,061,881 408,611,542 444,321,983

8,723,346 8,324,068 11,803,154 22,365,435 15,824,913
339,363,508 366,682,552 384,946,636 399,764,343 490,195,390
221,152,160 241,364,182 254,859,101 289,231,139 307,996,648
134,756 808,677 98,862 358,099 353,109
53,298,917 52,900,071 75,370,510 92,040,733 110,375,157
8,864,412 10,928,624
60,624,194 70,911,947
3,147,307 3,235,180 2,930,254 4,616,136 9,772,156
400,625 375,181
1,451,831 1,590,079
245,858,702 263,284,368 256,342,879 296,525,314 271,585,205
6,766,428 7,580,702 7,267,860 10,778,818 7,450,396
114,838,582 107,485,795 128,536,593 141,397,310 121,620,567
78,887,991 69,456,810
18,279,021 15,222,477
44,230,298 36,941,280
69,037,172 62,718,481 68,869,413 69,216,742 62,616,743
15,718,350 19,082,322
15,603,280 5,131,814 9,448,732 14,561,986 15,475,572
39,613,241 80,367,577 42,220,281 44,852,108 45,339,605
14,676,854 14,388,873
3,581,154 4,195,232
532,315,188 569,916,546 601,404,760 705,136,856 715,907,188
205,687,066 218,909,101 262,879,165 324,142,828 339,178,705
46,717,343 45,201,433 45,082,723 54,838,281 54,877,574
45,233,828 43,818,100 43,887,723 53,659,948 53,704,241
1,483,515 1,383,333 1,195,000 1,178,333 1,173,333
111,665,011 104,450,843 150,315,020 201,477,765 213,033,807
37,680,695 45,685,768 64,460,479 67,056,769 75,856,311
73,984,316 58,765,075 85,854,541 134,420,996 137,177,496
36,833,875 37,991,217
47,304,712 69,256,825 67,481,422 67,826,782 71,267,324
88,905,239 91,063,231 98,096,113 109,306,814 104,500,198
69,748,198 69,883,207 76,328,240 75,141,640 70,993,195
58,038,196 57,434,658 64,330,097 68,211,417 66,273,997
11,710,002 12,448,549 11,998,143 6,117,021 4,847,564
 775,113 690,577
6,783,615 6,731,181
5,756,495 1,329,583 1,160,397 852,847 496,974
2,765,674 3,132,802 4,195,650 4,519,731 5,430,106
10,634,872 16,717,639 16,411,826 22,008,981 20,848,742
237,722,882 259,944,212 240,429,482 271,687,214 272,228,284
61,394,354 65,673,492
29,962,422 29,817,775
170,560,171 154,782,069 165,101,678 162,201,717 154,213,635
170,560,171 154,782,069 165,101,678 155,435,193 144,423,703
2,357,738 4,251,505
252,980 215,315
26,676,900 29,150,704
67,162,710 105,162,143 75,327,804 21,414,243 23,190,453
12,872,571 13,606,542
4,429,529 5,032,998

607,632,817 539,056,476 597,895,759 685,640,769 626,172,154

243,956,487 232,570,700 239,066,409 269,529,303 247,945,375
363,676,330 306,485,776 358,829,350 416,111,466 378,226,779
531,351,476 491,816,657 521,147,221 619,850,758 573,907,952
396,446,888 332,429,754 372,854,613 432,492,508 364,485,422
45,922,000 50,586,125
134,904,588 159,386,903 148,292,608 141,436,250 158,836,405
76,281,341 47,239,819 76,748,538 65,790,011 52,264,202
27,098,753 31,113,086 32,458,102 37,493,862 38,165,733
15,252,618 15,365,499 17,244,074 20,434,565 20,090,634
2,841,333 2,736,426
11,846,135 15,747,587 15,214,028 17,059,297 18,075,099
2,376,016 226,954
9,531,530 5,228,392 14,316,602 21,213,380 22,741,815
49,509,529 36,840,284
32,592,778 29,302,911 22,626,867 24,056,889 22,582,001
29,905,253 25,869,036 21,787,384 19,972,526 18,373,957
26,121,340 (7,947,786) 35,980,171 25,452,640 14,258,283
4,339,302 4,636,793
6,080,067 4,937,270 4,895,799 4,545,884 5,247,308
5,177,551 5,643,328
(631,667) (396,020)
(206,582) (610,515)
21,113,338 9,621,490
4,975,850 5,481,964 6,887,714 7,771,673 9,998,450
73,120 257,500 595,681 64,132 448,770
- -
8,104,904 27,898,047 11,236,323 30,565,659 38,173,892
 (49,874,406) (35,244,823)
22,514,169 (5,565,998)

294,592,305 309,972,332 360,975,278 433,449,642 443,678,903

15,065,422 (18,367,020) 24,196,658 13,277,533 (825,730)
14,495,036 15,312,636 15,048,167 20,103,051 19,587,753
44,918,470 36,108,663 45,512,368 66,016,962 70,015,039
63,794,691 58,764,241 65,490,494 75,994,487 71,490,169
234,354,862 213,546,310 230,592,172 231,429,680 215,913,872
632,711,475 554,131,209
64,435,029 50,784,709

4 (1) 6 3 2
1 1 1 1 1
5 (1) 6 3 1
C),previous year (C))}) 2 2
13 (4) 15 7 3
10 8
8 5
9 (3) 11 12 8
- -
1 1 1 1 1
0 0 0 0 0
0 0
- -
5 5 5 5 5
75 71
44 36
8 10
21 19
17 20
28 (974)
66 61
- -
0 0
5 5
0 0
3 5
0 0
- -
1,360 1,370 1,345 1,355 1,295
8,156 8,940
4 (3) 7 4 2
2,152 5,181
 0 1
1 2
58 61
- -
2 2 1 1 1
1 1
1 1
2 1 3 2 2

353,027 291,208 287,686 286,888 286,888

- - - - -
357,454 296,354 296,354 296,354 296,354
347,439 285,621 284,799 284,001 284,001
- - -
5,500 5,500 2,800 2,800 2,800

88 87 87 87 87

87 87
13,770 14,128 14,380 14,566 14,566
228 416 349 437 437

44
163 163
1,500 1,500 1,500 1,500
11,999 12,212 14,031 12,466 12,466

45 45
366,797 305,336 302,066 301,454 301,454
118,110 39,354 22,678 5,472 5,472
40,000 40,000 40,000 40,000 40,000
40,000 40,000 40,000 40,000 40,000

(256,265) (273,556) (289,676) (306,334) (306,334)

1,752 1,752 (948) (948) (948)
(258,017) (275,308) (288,728) (305,386) (305,386)
(305,386) (305,386)
334,375 272,910 272,354 271,806 271,806
68,684 69,646 65,887 67,357 67,357
 67,338 68,300 64,541 66,033 66,033

67,338 68,300 64,541 66,033 66,033

1,346 1,346 1,346 1,324 1,324

180,003 196,336 213,501 228,625 228,625

33,468 33,468
16,291 16,291

180,003 196,336 213,501 195,157 195,157

12,469 11,317 11,197 11,009 11,009

12,469 11,317 11,197 11,009 11,009

12 12
(4,773) 488 3,560 21 21
(10,988) (10,988)
7,099 7,027 6,339 6,218 6,218
1,455 6,596 6,323 - -
(24,340) (17,856) (13,976) (17,206) (17,206)

(17,206) (17,206)
 (6,097) (10,261) (8,502) (8,924) (8,924)

9,013 9,013

186,794 109,000 88,565 72,829 72,829

(24,342) (17,856) (13,976) (17,206) (17,206)
1,808 835 821 798 798
4,913 938 4,601 4,346 4,346
66,033 66,033
66,033 66,033

(10,190) (10,190)

(7) (5) (5) (6) (6)

C),previous year (C))}) 21 55
(19) (23) (45) (122) (314)

(4) (4)
(12) (12) (14) (14) (15)

0 0 0 0 0
0 0 0 0 0

(3) (3)
(1) (2)
1 1
(0) (0)

10 10 10 10 10
 (6) (4) (3) (4) (4)

1 1

2 7 12 54 54
1 1
4 4
(16) (2) (1)

383,044 292,268 277,888 276,084 267,797

2,192
740,208 373,548 656,025 663,180 663,812
378,629 292,268 277,888 276,084 267,797

2,223

38,487 9,204 9,204 24,889 24,997

45 344 344 372 372

16,487

-
21,955 8,860 8,860 24,517 24,625

421,531 301,472 287,092 300,973 292,794

(51,383) (166,347) (113,265) (132,636) (144,999)
77,258 77,258 77,258 77,258 77,258
77,258 77,258 77,258 77,258 77,258

(282,956) (413,639) (358,184) (375,214) (385,270)

(282,956) (413,639) (358,184) (375,214) (385,270)

 (375,214) (385,270)
154,315 170,034 167,661 165,320 163,013
184,960 188,731 193,596 226,848 231,032
183,071 186,843 191,708

183,071 186,843 191,708

224,960 229,144

1,888 1,888 1,888

1,889 1,888
287,954 279,088 206,761 206,761 206,761
13,338 13,338

179,947 154,631 154,631 30,321 30,321

179,947 154,631 154,631 21,188 21,188

9,133 9,133
133,444 133,444
108,007 124,457 52,130 29,658 29,658
29,658 29,658
- -

20,612

20,612
(20,612)
2,402 143,053 14,245 19,520 12,363

2,402 143,053 14,245 19,520 12,363

9,886 67,327 149 -

(19,371) (12,363)
980
980
(23,014) (134,147) 53,082 (19,371) (12,363)
 (19,371) (12,363)

(6,070) (3,772) (4,865) (26,069) (3,552)

(7,155) (632)
33,252 4,184

133,577 22,384 80,331 94,212 86,033

(23,014) (134,147) 53,082 (19,371) (12,363)
16,611 15,731 9,380 8,959 8,918
1,213 1,621 1,719 2,174 2,556

179,947 154,631 154,631 21,188 21,188

(10,412) (3,445)

- -

(5) (37) 18 (7) (4)

C),previous year (C))}) (2) (2)
58 123 (38) 16 9
- -
(7) (4)
(16) (172) 103 (22) (14)
- -
0 0 0 0 0
0 0 0 0 0
0 0

(9) (1)
0 0
1 0
 (0) (0)

10 10 10 10 10

(3) (17) 7 (3) (2)

(17) (19)

(9) (3) (4) (3) (3)

1 1
5 5
(136)

1,640,112 1,651,752 2,376,299 2,533,480 2,706,084

18,049 66,145 136,757 59,937 58,111
2,232,866 2,280,033 3,010,725 3,375,736 3,688,485
1,582,832 1,546,168 2,200,103 2,434,363 2,607,728
960
259 259 259

38,971 39,180 39,180 39,180 39,285

39,180 39,285
1,058,493 899,568 905,758 1,100,795 961,355
5,470 3,667 17,937 5,475 4,559
499,145 458,638 492,999 586,406 540,956
245,306 286,477
63,915 40,072
277,185 214,407
373,370 244,239 227,255 337,489 207,484
70,821 68,277
0 20,394 5,114
180,507 172,630 167,567 100,604 134,965
45,458 46,413
- -
2,698,604 2,551,320 3,282,057 3,634,275 3,667,439
1,012,137 1,090,348 1,860,753 1,870,181 1,850,206
144,082 144,082 144,082 144,082 144,082
144,082 144,082 144,082 144,082 144,082
 434,828 529,586 675,819 791,692 810,182
32,746 32,746 32,746 32,746 32,746
402,082 496,840 643,073 758,946 777,436
758,946 777,436
433,227 416,680 1,040,852 934,407 895,942
600,519 544,827 521,577 663,368 755,944
470,414 358,636 331,087 302,707 450,705
365,414 253,636 226,087 302,707 450,705
105,000 105,000 105,000

105,000 105,000

130,105 186,191 190,490 255,661 200,239

1,085,949 916,145 899,727 1,100,726 1,061,289
163,857 163,055
72,141 83,509
757,878 670,143 611,452
757,878 670,143 611,452

934,342 112,833
328,071 246,002 288,275 2,527 785,401

2,527 785,401

3,991,815 3,376,916 4,015,813 3,977,310 3,248,869

1,490,932 1,541,268 1,234,276 1,423,813 1,216,508
2,500,883 1,835,648 2,781,537 2,553,497 2,032,361
3,406,318 2,951,995 3,568,467 3,604,975 3,039,521
2,574,279 2,344,687 2,773,814 2,792,325 2,030,306
165,418 183,650
832,039 607,308 794,653 647,232 825,565
585,497 424,921 447,346 372,335 209,348
179,238 139,376 191,303 192,827 177,777
136,514 99,462 137,548 135,524 120,987
301 96
42,724 39,914 53,755 57,303 56,790

6,400 (877) 11,973 2,135 4,292

181,643 35,863
176,763 117,053 85,757 100,033 106,333
174,421 109,412 81,553 99,287 104,068
235,895 167,615 182,259 81,610 (70,470)
(14,487) (50,495)
 37,829 33,641 38,442 (14,602) 4,927
2,527 2,575
(17,129) 2,352
115 (55,422)
96,097 (19,975)
18,010 18,010 21,612

134,849 311,253 282,488 (75,802) 200,333

(285,475) (315,584)
318,076 74,226

1,612,656 1,635,175 2,382,330 2,533,549 2,606,150

180,056 115,964 122,205 96,097 (19,975)
87,721 84,387 89,754 131,818 141,857
161,554 139,215 191,107 194,262 214,181
365,414 253,636 226,087 302,707 450,705
1,123,292 923,779 837,539 302,707 450,705
3,698,382 2,994,071
310,934 175,145

6 5 5 2 (1)
1 1 1 1 1
9 6 6 3 (1)
C),previous year (C))}) 2 2
25 16 12 5 (1)
9 6
5 1
15 10 9 7 1

1 1 1 1 1
0 0 0 0 0
0 0
- -
8 7 8 7 6
54 61
56 47
6 8
51 38
7 9
57,642 (33)
53 59

(0) 0
 (2) 5
0 0
3 (9)
0 0

10 10 10 10 10
28 24
14 9 10 7 (1)
4 (17)

130 128

2 1 1 1 1
1 0
1 1
2 3 3 2 0

802,612 439,689 408,116 391,596 381,089

1,024,979 600,241 569,097 557,922 558,250

796,239 431,988 401,684 386,720 377,353
- -
5,000 3,750 2,500 1,263

6,373 2,701 2,682 2,376 2,473

2,376 2,473
206,792 38,237 59,483 51,615 50,828
338 4,208 7,186 1,706 303
77,061 8,350 1,622

69,007 145 912 912 -

9,636 10,814

60,387 25,534 49,763 39,361 39,711

941 941
1,912 2,222
1,009,404 477,926 467,599 443,211 431,917
238,822 341,192 326,169 305,175 281,861
 222,133 222,133 222,133 222,133 222,133
222,133 222,133 222,133 222,133 222,133

(541,387) (145,726) (159,511) (179,299) (201,478)

(541,387) (145,726) (159,511) (179,299) (201,478)

(179,299) (201,478)
558,075 264,785 263,547 262,341 261,206
429,779 71,983 68,547 63,975 81,004
420,863 70,798 65,984 62,183 60,933
417,414 68,551 65,984 62,183 60,933
3,449 2,247

2 17,902

8,916 1,185 2,131 1,162 1,329

432 628 840
340,803 64,751 72,883 74,061 69,052
37,748 33,486
15,221 13,940
182,511 28,477 21,684
182,511 28,477 21,684

11,410 9,902
158,292 36,274 51,199 24,903 25,664
4,930 4,930
9,865 10,609

930,360 44,110 4,478

850,665 44,110 4,478
79,695
1,042,424 138,876 25,398 13,690 12,378
774,906 53,514 8,556
2,671 2,533
267,517 85,362 16,842 11,019 9,845
(112,064) (94,766) (20,920) (13,690) (12,378)
21,007 34,665 14,275 16,760 13,563
2,102 258 2

18,905 34,407 14,273 16,760 13,563

248 232,249 20,203 9,530 3,332

(20,920) (22,609)
131,186 6 30 28 8
 122,215
(264,009) 102,812 (15,022) (20,948) (22,617)
744
9,309 441 744
744

(20,948) (23,361)

(14,568) 74,527 (5,852) (9,685) (17,587)

7,975 813
(3,769) 15,371

668,600 413,175 394,716 369,150 362,865

(273,318) 102,371 (15,022) (20,948) (23,361)
23,111 7,929 12,899 10,775 9,694
87,407 15,869 5,309 4,916 5,256
417,414 68,551 65,984 62,183 60,933
599,925 97,028 87,668 62,183 60,933
12,068 12,378
(10,145) (13,659)

(28) 233 (335)

1 0 0
(25) 14 (3) (5) (5)
C),previous year (C))}) 1 1
(108) 35 (5) (7) (8)

(5) (5)
(38) 19 (4) (5) (6)

1 1 1 1 1
0 0 0 0 0
0 0

12 5 3

1 1
460 430
 (2) (4)
(0) (0)
0 1
(0) (0)

10 10 10 5 5
4 3
(12) 5 (1) (0) (1)
(9) (6)

7 6
- -
3 0 0 0 1
0 0
0 0
(1)
 2010
6-Allawasaya textile and finishing mills ltd.

A. Non-Current Assets (A1+A3+A4+A5+A6) 251,362

1. Capital work in progress
2. Operating fixed assets at cost 506,151
3. Operating fixed assets after deducting accumulated depreciation 247,040
4. Intangible assets
5. Long term investments 2,255
of which: i) Investments in subsidiaries
ii) Investments in associates
6. Other non-current assets 2,068
of which: i) Long term loans and advances
ii) Long term deposits
B. Current Assets (B1+B2+B3+B4+B5+B6) 222,619
1. Cash & bank balance 472
2. Inventories 91,979
i) Raw material
ii) Work in progress
iii) Finished goods
3. Trade Debt / accounts recievables 107,431
4. Short term loans and advances
5. Short term investments 1
6. Other current assets 22,736
of which: i) Stores, spares & loose tools
ii) Trade deposits & pre-payments
Total Assets (A+B) / Equity & Liabilities (C+D+E) 473,981
C. Shareholders' Equity (C1+C2+C3) 162,322
1. Issued, Subscribed & Paid up capital 8,000
i) Ordinary Shares 8,000
ii) Preference shares
2. Reserves 111,023
i) Capital Reserve 2,668
ii) Revenue Reserve 108,355
of which: un-appropriated profit(loss) / retained earnings
3. Surplus on revaluation of fixed assets 43,300
D. Non-Current Liabilities (D1+D2+D3+D4+D5) 113,245
1. Long term borrowings 67,648
of which: i) Long term secured loans 67,648
ii) Long term unsecured loans
iii) Long term lease finance
2. Subordinated loans / Sponsor's loans
3. Debentures/TFCs (bonds payable)
4. Employees benefit obligations
 5. Other non-current liabilities 45,597
E. Current Liabilities (E1+E2+E3+E4) 198,414
1. Trade Credit & other accounts payables
of which: i) Trade credits
2. Short term Borrowings 127,033
of which: i) Short term Secured loans 127,033
ii) Short term unsecured loans
iii) Short term lease finance
3. Current portion of non-current liabilities
4. Other current liabilities 71,381
of which: i) Interest / markup payables
ii) Taxes payable
F. Operations:
1. Sales 1,464,365
i) Local sales (Net) 1,464,365
ii) Export Sales (Net) -
2. Cost of sales 1,303,842
i) Cost of material 989,066
ii) Labour
iii) Overhead 314,776
3. Gross profit / (loss) (F1-F2) 160,523
4. General, administrative and other expenses 42,527
i) Selling & distribution expenses 3,775
of which: Advertisement & promotions
ii) Administrative and other expenses 38,752
of which: Corporate social responsibilities
5. Other income / (loss) 1,041
6. EBIT (F3-F4+F5)
7. Financial expenses 44,462
of which: (i) Interest expenses 43,374
8. Profit / (loss) before taxation (F6-F7) 74,574
9. Tax expenses
i) Current 7,322
a) for the year
b) prior year
ii) Deferred
10. Profit / (loss) after tax (F8-F9)
11. Cash dividends 5,800
12. Bonus shares / stock dividends
G. Statement of Cash Flows
1. Net cash flows from operating activities 191,288
2. Net cash flows from investing activities
3. Net cash flows from financing activities
H. Miscellaneous
1. Total capital employed (C+D) 275,567
 2. Retention in business (F10-F11-F12) 61,453
3. Depreciation for the year 28,325
4. Salaries, wages and employee benefits 110,583
5. Total fixed liabilities (D1+D3) 67,648
6. Contractual liabilities (H5+E2(i)) 194,681
7. Purchases (F2+Current year B2 - Prev. Year B2)
8. Operating cash flow (F6+H3-F9(i(a))
I. Key Performance Indicators
Profitability Ratios
P1. Net Profit margin / Net profit to sales (F10 as % of F1) 5
P2. Asset turnover (F1 to Avg {Current year(A+B),previous year (A+B)}) 3
P3. Return on Assets (F10 as a % of Avg {Current year(A+B),previous year (A+B)} 14
P4. Financial leverage (Avg. {Current year(A+B),previous year (A+B) to Avg. Current year(C),previous year (C))})
P5. Return on equity (F10 as % of Avg {Current year(C),previous year (C)} 52
P6. Gross profit margin / Gross profit to sales (F3 as % of F1)
P7. Operating return on assets (F6 as a % of Avg. {Current year(A+B),previous year (A+B)}
P8. Return on capital employed(F7 as a % of Avg {Current year H1, previous year H 29
Liquidity Ratios
L1. Current ratio (B to E) 1
L2. Quick ratio (B1+B3+B5 to E) 1
L3. Cash to current liabilities (B1+B5 to E)
Activity Ratios
AC1. Inventory Turnover Ratio (F1 to B2) 16
AC2. No. of days in inventory (365 to AC1)
AC3. Receivables turnover ratio (F1 to Avg. {Current year(B4),previous year (B4)})
AC4. No. of days in receivables (365 to AC3)
AC5. Payable turnover ratio (H7 to Avg. {Current year(E1(i),previous year(E1 (i)})
AC6. No. of days in payable (365 to AC5)
AC7. Working capital turnover (F1 to B-E)
AC8. Cash conversion cycle (AC2+AC4-AC6)
Cash Flow Ratios
CF1. Cash flow from operations to sales (G1 to F1)
CF2. Cash return on assets (G1 as % of Avg. {Current year(A+B),previous year (A+B)})
CF3. Cash return on equity (H8 to Avg. {Current year(C),previous year (C)})
CF4. Cash to income (H8 to F10)
CF5. Debt coverage ratio (H8 to (D+E))
Valuation Ratios
V1. Paid up value of shares (Rs.) 10
V2. Market price per share
V3. Basic earnings per share (Rs./share) ( F10 to No. of shares) 84
V4. Price earnings ratio (V2 to V3)
V5. Dividend payout ratio (F11 to F10)
V6. Cash dividend per share (Rs./share) (F11 to No. of shares)
V7. Book value per share (Rs./share) (C to No. of shares)
Solvency Ratios
 S1. Debt equity ratio [(D+E) to C] 2
S2. Debt to assets ratio ( D+E as % of Avg. {Current year(A+B),previous year (A+B)})
S3. Debt to capital ratio (D+E to H1)
S4. Interest cover ratio ( F6 to F7(i)) 3

7-Al-qadir textile mills ltd.

A. Non-Current Assets (A1+A3+A4+A5+A6) 497,617

1. Capital work in progress
2. Operating fixed assets at cost 505,694
3. Operating fixed assets after deducting accumulated depreciation 497,173
4. Intangible assets
5. Long term investments
of which: i) Investments in subsidiaries
ii) Investments in associates
6. Other non-current assets 445
of which: i) Long term loans and advances
ii) Long term deposits
B. Current Assets (B1+B2+B3+B4+B5+B6) 145,642
1. Cash & bank balance 51,718
2. Inventories 44,284
i) Raw material
ii) Work in progress
iii) Finished goods
3. Trade Debt / accounts recievables 26,552
4. Short term loans and advances
5. Short term investments -
6. Other current assets 23,089
of which: i) Stores, spares & loose tools
ii) Trade deposits & pre-payments
Total Assets (A+B) / Equity & Liabilities (C+D+E) 643,260
C. Shareholders' Equity (C1+C2+C3) 436,203
1. Issued, Subscribed & Paid up capital 75,600
i) Ordinary Shares 75,600
ii) Preference shares -
2. Reserves 172,516
i) Capital Reserve 15,923
ii) Revenue Reserve 156,593
of which: un-appropriated profit(loss) / retained earnings
3. Surplus on revaluation of fixed assets 188,087
D. Non-Current Liabilities (D1+D2+D3+D4+D5) 114,041
1. Long term borrowings
of which: i) Long term secured loans
ii) Long term unsecured loans
iii) Long term lease finance
 2. Subordinated loans / Sponsor's loans
3. Debentures/TFCs (bonds payable)
4. Employees benefit obligations 5,141
5. Other non-current liabilities 108,900
E. Current Liabilities (E1+E2+E3+E4) 93,015
1. Trade Credit & other accounts payables
of which: i) Trade credits
2. Short term Borrowings
of which: i) Short term Secured loans
ii) Short term unsecured loans
iii) Short term lease finance
3. Current portion of non-current liabilities
4. Other current liabilities 93,015
of which: i) Interest / markup payables
ii) Taxes payable
F. Operations:
1. Sales 1,106,614
i) Local sales (Net) 909,480
ii) Export Sales (Net) 197,134
2. Cost of sales 998,647
i) Cost of material 714,000
ii) Labour
iii) Overhead 284,648
3. Gross profit / (loss) (F1-F2) 107,967
4. General, administrative and other expenses 32,077
i) Selling & distribution expenses 12,265
of which: Advertisement & promotions
ii) Administrative and other expenses 19,812
of which: Corporate social responsibilities
5. Other income / (loss) 932
6. EBIT (F3-F4+F5)
7. Financial expenses 23,497
of which: (i) Interest expenses 21,649
8. Profit / (loss) before taxation (F6-F7) 53,325
9. Tax expenses
i) Current 20,308
a) for the year
b) prior year
ii) Deferred
10. Profit / (loss) after tax (F8-F9)
11. Cash dividends 7,560
12. Bonus shares / stock dividends -
G. Statement of Cash Flows
1. Net cash flows from operating activities 197,585
2. Net cash flows from investing activities
 3. Net cash flows from financing activities
H. Miscellaneous
1. Total capital employed (C+D) 550,244
2. Retention in business (F10-F11-F12) 25,457
3. Depreciation for the year 24,206
4. Salaries, wages and employee benefits 84,973
5. Total fixed liabilities (D1+D3)
6. Contractual liabilities (H5+E2(i))
7. Purchases (F2+Current year B2 - Prev. Year B2)
8. Operating cash flow (F6+H3-F9(i(a))
I. Key Performance Indicators
Profitability Ratios
P1. Net Profit margin / Net profit to sales (F10 as % of F1) 5
P2. Asset turnover (F1 to Avg {Current year(A+B),previous year (A+B)}) 2
P3. Return on Assets (F10 as a % of Avg {Current year(A+B),previous year (A+B)} 9
P4. Financial leverage (Avg. {Current year(A+B),previous year (A+B) to Avg. Current year(C),previous year (C))})
P5. Return on equity (F10 as % of Avg {Current year(C),previous year (C)} 14
P6. Gross profit margin / Gross profit to sales (F3 as % of F1)
P7. Operating return on assets (F6 as a % of Avg. {Current year(A+B),previous year (A+B)}
P8. Return on capital employed(F7 as a % of Avg {Current year H1, previous year H 11
Liquidity Ratios
L1. Current ratio (B to E) 2
L2. Quick ratio (B1+B3+B5 to E) 1
L3. Cash to current liabilities (B1+B5 to E)
Activity Ratios
AC1. Inventory Turnover Ratio (F1 to B2) 25
AC2. No. of days in inventory (365 to AC1)
AC3. Receivables turnover ratio (F1 to Avg. {Current year(B4),previous year (B4)})
AC4. No. of days in receivables (365 to AC3)
AC5. Payable turnover ratio (H7 to Avg. {Current year(E1(i),previous year(E1 (i)})
AC6. No. of days in payable (365 to AC5)
AC7. Working capital turnover (F1 to B-E)
AC8. Cash conversion cycle (AC2+AC4-AC6)
Cash Flow Ratios
CF1. Cash flow from operations to sales (G1 to F1)
CF2. Cash return on assets (G1 as % of Avg. {Current year(A+B),previous year (A+B)})
CF3. Cash return on equity (H8 to Avg. {Current year(C),previous year (C)})
CF4. Cash to income (H8 to F10)
CF5. Debt coverage ratio (H8 to (D+E))
Valuation Ratios
V1. Paid up value of shares (Rs.) 10
V2. Market price per share
V3. Basic earnings per share (Rs./share) ( F10 to No. of shares) 4
V4. Price earnings ratio (V2 to V3)
V5. Dividend payout ratio (F11 to F10)
 V6. Cash dividend per share (Rs./share) (F11 to No. of shares)
V7. Book value per share (Rs./share) (C to No. of shares)
Solvency Ratios
S1. Debt equity ratio [(D+E) to C] 0
S2. Debt to assets ratio ( D+E as % of Avg. {Current year(A+B),previous year (A+B)})
S3. Debt to capital ratio (D+E to H1)
S4. Interest cover ratio ( F6 to F7(i)) 3

8-Annoor Textile Mills Ltd

A. Non-Current Assets (A1+A3+A4+A5+A6) 16,898

1. Capital work in progress
2. Operating fixed assets at cost 36,865
3. Operating fixed assets after deducting accumulated depreciation 16,413
4. Intangible assets
5. Long term investments
of which: i) Investments in subsidiaries
ii) Investments in associates
6. Other non-current assets 485
of which: i) Long term loans and advances
ii) Long term deposits
B. Current Assets (B1+B2+B3+B4+B5+B6) 16,405
1. Cash & bank balance 253
2. Inventories
i) Raw material
ii) Work in progress
iii) Finished goods
3. Trade Debt / accounts recievables 7,061
4. Short term loans and advances
5. Short term investments
6. Other current assets 9,091
of which: i) Stores, spares & loose tools
ii) Trade deposits & pre-payments
Total Assets (A+B) / Equity & Liabilities (C+D+E) 33,303
C. Shareholders' Equity (C1+C2+C3) (24,084)
1. Issued, Subscribed & Paid up capital 8,712
i) Ordinary Shares 8,712
ii) Preference shares
2. Reserves (32,796)
i) Capital Reserve -
ii) Revenue Reserve (32,796)
of which: un-appropriated profit(loss) / retained earnings
3. Surplus on revaluation of fixed assets
D. Non-Current Liabilities (D1+D2+D3+D4+D5) 19,833
1. Long term borrowings 19,833
 of which: i) Long term secured loans -
ii) Long term unsecured loans 19,833
iii) Long term lease finance
2. Subordinated loans / Sponsor's loans
3. Debentures/TFCs (bonds payable)
4. Employees benefit obligations
5. Other non-current liabilities
E. Current Liabilities (E1+E2+E3+E4) 37,554
1. Trade Credit & other accounts payables
of which: i) Trade credits
2. Short term Borrowings
of which: i) Short term Secured loans
ii) Short term unsecured loans
iii) Short term lease finance
3. Current portion of non-current liabilities
4. Other current liabilities 37,554
of which: i) Interest / markup payables
ii) Taxes payable
F. Operations:
1. Sales
i) Local sales (Net)
ii) Export Sales (Net)
2. Cost of sales
i) Cost of material
ii) Labour
iii) Overhead
3. Gross profit / (loss) (F1-F2)
4. General, administrative and other expenses 2,235
i) Selling & distribution expenses
of which: Advertisement & promotions
ii) Administrative and other expenses 2,235
of which: Corporate social responsibilities
5. Other income / (loss)
6. EBIT (F3-F4+F5)
7. Financial expenses
of which: (i) Interest expenses
8. Profit / (loss) before taxation (F6-F7) (2,235)
9. Tax expenses
i) Current
a) for the year
b) prior year
ii) Deferred
10. Profit / (loss) after tax (F8-F9)
11. Cash dividends
12. Bonus shares / stock dividends
G. Statement of Cash Flows
1. Net cash flows from operating activities (431)
2. Net cash flows from investing activities
3. Net cash flows from financing activities
H. Miscellaneous
1. Total capital employed (C+D) (4,251)
2. Retention in business (F10-F11-F12) (2,235)
3. Depreciation for the year 1,803
4. Salaries, wages and employee benefits
5. Total fixed liabilities (D1+D3)
6. Contractual liabilities (H5+E2(i))
7. Purchases (F2+Current year B2 - Prev. Year B2)
8. Operating cash flow (F6+H3-F9(i(a))
I. Key Performance Indicators
Profitability Ratios
P1. Net Profit margin / Net profit to sales (F10 as % of F1)
P2. Asset turnover (F1 to Avg {Current year(A+B),previous year (A+B)})
P3. Return on Assets (F10 as a % of Avg {Current year(A+B),previous year (A+B)} (7)
P4. Financial leverage (Avg. {Current year(A+B),previous year (A+B) to Avg. Current year(C),previous year (C))})
P5. Return on equity (F10 as % of Avg {Current year(C),previous year (C)} 10
P6. Gross profit margin / Gross profit to sales (F3 as % of F1)
P7. Operating return on assets (F6 as a % of Avg. {Current year(A+B),previous year (A+B)}
P8. Return on capital employed(F7 as a % of Avg {Current year H1, previous year H 67
Liquidity Ratios
L1. Current ratio (B to E) 0
L2. Quick ratio (B1+B3+B5 to E) 0
L3. Cash to current liabilities (B1+B5 to E)
Activity Ratios
AC1. Inventory Turnover Ratio (F1 to B2)
AC2. No. of days in inventory (365 to AC1)
AC3. Receivables turnover ratio (F1 to Avg. {Current year(B4),previous year (B4)})
AC4. No. of days in receivables (365 to AC3)
AC5. Payable turnover ratio (H7 to Avg. {Current year(E1(i),previous year(E1 (i)})
AC6. No. of days in payable (365 to AC5)
AC7. Working capital turnover (F1 to B-E)
AC8. Cash conversion cycle (AC2+AC4-AC6)
Cash Flow Ratios
CF1. Cash flow from operations to sales (G1 to F1)
CF2. Cash return on assets (G1 as % of Avg. {Current year(A+B),previous year (A+B)})
CF3. Cash return on equity (H8 to Avg. {Current year(C),previous year (C)})
CF4. Cash to income (H8 to F10)
CF5. Debt coverage ratio (H8 to (D+E))
Valuation Ratios
V1. Paid up value of shares (Rs.) 10
V2. Market price per share
 V3. Basic earnings per share (Rs./share) ( F10 to No. of shares) (3)
V4. Price earnings ratio (V2 to V3)
V5. Dividend payout ratio (F11 to F10)
V6. Cash dividend per share (Rs./share) (F11 to No. of shares)
V7. Book value per share (Rs./share) (C to No. of shares)
Solvency Ratios
S1. Debt equity ratio [(D+E) to C] (2)
S2. Debt to assets ratio ( D+E as % of Avg. {Current year(A+B),previous year (A+B)})
S3. Debt to capital ratio (D+E to H1)
S4. Interest cover ratio ( F6 to F7(i))

9-Kohat Textile Mills Ltd

A. Non-Current Assets (A1+A3+A4+A5+A6) 828,870

1. Capital work in progress 10,316
2. Operating fixed assets at cost 1,098,262
3. Operating fixed assets after deducting accumulated depreciation 748,745
4. Intangible assets
5. Long term investments
of which: i) Investments in subsidiaries
ii) Investments in associates
6. Other non-current assets 69,809
of which: i) Long term loans and advances
ii) Long term deposits
B. Current Assets (B1+B2+B3+B4+B5+B6) 706,212
1. Cash & bank balance 575
2. Inventories 421,020
i) Raw material
ii) Work in progress
iii) Finished goods
3. Trade Debt / accounts recievables 221,283
4. Short term loans and advances
5. Short term investments
6. Other current assets 63,334
of which: i) Stores, spares & loose tools
ii) Trade deposits & pre-payments
Total Assets (A+B) / Equity & Liabilities (C+D+E) 1,535,082
C. Shareholders' Equity (C1+C2+C3) 314,214
1. Issued, Subscribed & Paid up capital 208,000
i) Ordinary Shares 208,000
ii) Preference shares
2. Reserves (195,256)
i) Capital Reserve
ii) Revenue Reserve (195,256)
of which: un-appropriated profit(loss) / retained earnings
 3. Surplus on revaluation of fixed assets 301,470
D. Non-Current Liabilities (D1+D2+D3+D4+D5) 387,669
1. Long term borrowings 362,500
of which: i) Long term secured loans 262,500
ii) Long term unsecured loans 100,000
iii) Long term lease finance
2. Subordinated loans / Sponsor's loans
3. Debentures/TFCs (bonds payable)
4. Employees benefit obligations 23,906
5. Other non-current liabilities 1,263
E. Current Liabilities (E1+E2+E3+E4) 833,199
1. Trade Credit & other accounts payables
of which: i) Trade credits
2. Short term Borrowings 633,020
of which: i) Short term Secured loans 633,020
ii) Short term unsecured loans
iii) Short term lease finance
3. Current portion of non-current liabilities
4. Other current liabilities 200,179
of which: i) Interest / markup payables
ii) Taxes payable
F. Operations:
1. Sales 1,686,696
i) Local sales (Net) 1,686,696
ii) Export Sales (Net)
2. Cost of sales 1,514,660
i) Cost of material 1,253,036
ii) Labour
iii) Overhead 261,624
3. Gross profit / (loss) (F1-F2) 172,036
4. General, administrative and other expenses 56,900
i) Selling & distribution expenses 6,752
of which: Advertisement & promotions
ii) Administrative and other expenses 50,148
of which: Corporate social responsibilities
5. Other income / (loss) 857
6. EBIT (F3-F4+F5)
7. Financial expenses 94,341
of which: (i) Interest expenses 78,237
8. Profit / (loss) before taxation (F6-F7) 21,652
9. Tax expenses
i) Current 8,433
a) for the year
b) prior year
ii) Deferred
 10. Profit / (loss) after tax (F8-F9)
11. Cash dividends
12. Bonus shares / stock dividends
G. Statement of Cash Flows
1. Net cash flows from operating activities (147,876)
2. Net cash flows from investing activities
3. Net cash flows from financing activities
H. Miscellaneous
1. Total capital employed (C+D) 701,883
2. Retention in business (F10-F11-F12) 13,219
3. Depreciation for the year 43,450
4. Salaries, wages and employee benefits 121,372
5. Total fixed liabilities (D1+D3) 262,500
6. Contractual liabilities (H5+E2(i)) 895,520
7. Purchases (F2+Current year B2 - Prev. Year B2)
8. Operating cash flow (F6+H3-F9(i(a))
I. Key Performance Indicators
Profitability Ratios
P1. Net Profit margin / Net profit to sales (F10 as % of F1) 1
P2. Asset turnover (F1 to Avg {Current year(A+B),previous year (A+B)}) 1
P3. Return on Assets (F10 as a % of Avg {Current year(A+B),previous year (A+B)} 2
P4. Financial leverage (Avg. {Current year(A+B),previous year (A+B) to Avg. Current year(C),previous year (C))})
P5. Return on equity (F10 as % of Avg {Current year(C),previous year (C)} 7
P6. Gross profit margin / Gross profit to sales (F3 as % of F1)
P7. Operating return on assets (F6 as a % of Avg. {Current year(A+B),previous year (A+B)}
P8. Return on capital employed(F7 as a % of Avg {Current year H1, previous year H 3
Liquidity Ratios
L1. Current ratio (B to E) 1
L2. Quick ratio (B1+B3+B5 to E) 0
L3. Cash to current liabilities (B1+B5 to E)
Activity Ratios
AC1. Inventory Turnover Ratio (F1 to B2) 4
AC2. No. of days in inventory (365 to AC1)
AC3. Receivables turnover ratio (F1 to Avg. {Current year(B4),previous year (B4)})
AC4. No. of days in receivables (365 to AC3)
AC5. Payable turnover ratio (H7 to Avg. {Current year(E1(i),previous year(E1 (i)})
AC6. No. of days in payable (365 to AC5)
AC7. Working capital turnover (F1 to B-E)
AC8. Cash conversion cycle (AC2+AC4-AC6)
Cash Flow Ratios
CF1. Cash flow from operations to sales (G1 to F1)
CF2. Cash return on assets (G1 as % of Avg. {Current year(A+B),previous year (A+B)})
CF3. Cash return on equity (H8 to Avg. {Current year(C),previous year (C)})
CF4. Cash to income (H8 to F10)
CF5. Debt coverage ratio (H8 to (D+E))
Valuation Ratios
V1. Paid up value of shares (Rs.) 10
V2. Market price per share
V3. Basic earnings per share (Rs./share) ( F10 to No. of shares) 1
V4. Price earnings ratio (V2 to V3)
V5. Dividend payout ratio (F11 to F10)
V6. Cash dividend per share (Rs./share) (F11 to No. of shares)
V7. Book value per share (Rs./share) (C to No. of shares)
Solvency Ratios
S1. Debt equity ratio [(D+E) to C] 4
S2. Debt to assets ratio ( D+E as % of Avg. {Current year(A+B),previous year (A+B)})
S3. Debt to capital ratio (D+E to H1)
S4. Interest cover ratio ( F6 to F7(i)) 1

10-Kohinoor Industries Ltd.

A. Non-Current Assets (A1+A3+A4+A5+A6) 794,214

1. Capital work in progress
2. Operating fixed assets at cost 834,381
3. Operating fixed assets after deducting accumulated depreciation 775,026
4. Intangible assets
5. Long term investments 15,763
of which: i) Investments in subsidiaries
ii) Investments in associates
6. Other non-current assets 3,425
of which: i) Long term loans and advances
ii) Long term deposits
B. Current Assets (B1+B2+B3+B4+B5+B6) 26,906
1. Cash & bank balance 8,971
2. Inventories
i) Raw material
ii) Work in progress
iii) Finished goods
3. Trade Debt / accounts recievables
4. Short term loans and advances
5. Short term investments
6. Other current assets 15,249
of which: i) Stores, spares & loose tools
ii) Trade deposits & pre-payments
Total Assets (A+B) / Equity & Liabilities (C+D+E) 821,119
C. Shareholders' Equity (C1+C2+C3) 352,535
1. Issued, Subscribed & Paid up capital 303,025
i) Ordinary Shares 303,025
ii) Preference shares
2. Reserves (590,809)
 i) Capital Reserve 187,395
ii) Revenue Reserve (778,204)
of which: un-appropriated profit(loss) / retained earnings
3. Surplus on revaluation of fixed assets 640,320
D. Non-Current Liabilities (D1+D2+D3+D4+D5) 438,463
1. Long term borrowings 438,463
of which: i) Long term secured loans 438,463
ii) Long term unsecured loans
iii) Long term lease finance
2. Subordinated loans / Sponsor's loans
3. Debentures/TFCs (bonds payable)
4. Employees benefit obligations
5. Other non-current liabilities
E. Current Liabilities (E1+E2+E3+E4) 30,122
1. Trade Credit & other accounts payables
of which: i) Trade credits
2. Short term Borrowings 865
of which: i) Short term Secured loans 865
ii) Short term unsecured loans
iii) Short term lease finance
3. Current portion of non-current liabilities
4. Other current liabilities 29,257
of which: i) Interest / markup payables
ii) Taxes payable
F. Operations:
1. Sales
i) Local sales (Net)
ii) Export Sales (Net)
2. Cost of sales
i) Cost of material
ii) Labour
iii) Overhead
3. Gross profit / (loss) (F1-F2)
4. General, administrative and other expenses 54,300
i) Selling & distribution expenses
of which: Advertisement & promotions
ii) Administrative and other expenses 54,300
of which: Corporate social responsibilities
5. Other income / (loss) 18,723
6. EBIT (F3-F4+F5)
7. Financial expenses 272
of which: (i) Interest expenses 196
8. Profit / (loss) before taxation (F6-F7) (35,849)
9. Tax expenses
i) Current 379
 a) for the year
b) prior year
ii) Deferred
10. Profit / (loss) after tax (F8-F9)
11. Cash dividends
12. Bonus shares / stock dividends
G. Statement of Cash Flows
1. Net cash flows from operating activities (6,875)
2. Net cash flows from investing activities
3. Net cash flows from financing activities
H. Miscellaneous
1. Total capital employed (C+D) 790,998
2. Retention in business (F10-F11-F12) (36,228)
3. Depreciation for the year 17,115
4. Salaries, wages and employee benefits 13,211
5. Total fixed liabilities (D1+D3) 438,463
6. Contractual liabilities (H5+E2(i)) 439,327
7. Purchases (F2+Current year B2 - Prev. Year B2)
8. Operating cash flow (F6+H3-F9(i(a))
I. Key Performance Indicators
Profitability Ratios
P1. Net Profit margin / Net profit to sales (F10 as % of F1)
P2. Asset turnover (F1 to Avg {Current year(A+B),previous year (A+B)})
P3. Return on Assets (F10 as a % of Avg {Current year(A+B),previous year (A+B)} (4)
P4. Financial leverage (Avg. {Current year(A+B),previous year (A+B) to Avg. Current year(C),previous year (C))})
P5. Return on equity (F10 as % of Avg {Current year(C),previous year (C)} (10)
P6. Gross profit margin / Gross profit to sales (F3 as % of F1)
P7. Operating return on assets (F6 as a % of Avg. {Current year(A+B),previous year (A+B)}
P8. Return on capital employed(F7 as a % of Avg {Current year H1, previous year H (4)
Liquidity Ratios
L1. Current ratio (B to E) 1
L2. Quick ratio (B1+B3+B5 to E) 0
L3. Cash to current liabilities (B1+B5 to E)
Activity Ratios
AC1. Inventory Turnover Ratio (F1 to B2)
AC2. No. of days in inventory (365 to AC1)
AC3. Receivables turnover ratio (F1 to Avg. {Current year(B4),previous year (B4)})
AC4. No. of days in receivables (365 to AC3)
AC5. Payable turnover ratio (H7 to Avg. {Current year(E1(i),previous year(E1 (i)})
AC6. No. of days in payable (365 to AC5)
AC7. Working capital turnover (F1 to B-E)
AC8. Cash conversion cycle (AC2+AC4-AC6)
Cash Flow Ratios
CF1. Cash flow from operations to sales (G1 to F1)
CF2. Cash return on assets (G1 as % of Avg. {Current year(A+B),previous year (A+B)})
 CF3. Cash return on equity (H8 to Avg. {Current year(C),previous year (C)})
CF4. Cash to income (H8 to F10)
CF5. Debt coverage ratio (H8 to (D+E))
Valuation Ratios
V1. Paid up value of shares (Rs.) 10
V2. Market price per share
V3. Basic earnings per share (Rs./share) ( F10 to No. of shares) (1)
V4. Price earnings ratio (V2 to V3)
V5. Dividend payout ratio (F11 to F10)
V6. Cash dividend per share (Rs./share) (F11 to No. of shares)
V7. Book value per share (Rs./share) (C to No. of shares)
Solvency Ratios
S1. Debt equity ratio [(D+E) to C] 1
S2. Debt to assets ratio ( D+E as % of Avg. {Current year(A+B),previous year (A+B)})
S3. Debt to capital ratio (D+E to H1)
S4. Interest cover ratio ( F6 to F7(i)) (182)
 2011 2012 2013 2014 2015 2016 2017 2018

277,687 256,955 814,896 796,073 759,255

12,054
554,193 561,610 838,950 875,855 879,247
274,480 254,327 812,268 793,849 744,821

1,097 519 519

2,110 2,109 2,109 2,224 2,380

- -
2,224 2,380
381,937 300,586 298,700 312,639 378,704
6,529 6,554 723 1,430 8,439
222,909 139,418 158,714 140,435 179,581
87,966 120,563
14,716 9,225
37,753 49,793
105,689 117,830 111,376 136,348 150,542
19,851 21,993
1,157 579
45,653 36,205 27,887 14,575 18,149
9,554 12,464
571 625
659,625 557,541 1,113,596 1,108,712 1,137,959
189,020 222,397 757,352 778,087 752,796
8,000 8,000 8,000 8,000 8,000
8,000 8,000 8,000 8,000 8,000

142,234 179,626 263,615 298,692 287,491

2,669 2,669 2,669 2,669 2,669
139,566 176,957 260,946 296,023 284,822
216,023 204,822
38,785 34,771 485,737 471,395 457,305
145,797 104,807 163,475 131,438 110,163
80,567 45,955 11,343
80,567 45,955 11,343
 65,230 58,852 152,132 131,438 110,163
324,807 230,337 192,769 199,187 275,000
89,695 117,066
18,087 44,586
218,548 124,468 43,694 41,584 136,767
218,548 124,468 43,694 41,584 136,767

11,343
106,259 105,869 149,075 56,565 21,167
2,446 3,575
54,118 17,592

2,195,229 2,066,232 2,038,915 2,167,183 1,759,164

2,195,229 2,066,232 2,038,915 2,167,183 1,759,164
- - - - -
2,013,065 1,903,476 1,820,065 2,025,925 1,743,725
1,781,834 1,455,851 1,400,219 1,482,959 1,192,114
159,610 165,303
231,231 447,625 419,846 383,356 386,308
182,164 162,756 218,850 141,258 15,439
49,109 49,140 71,626 82,257 58,825
7,607 6,586 8,231 12,382 10,635
2,776 177
41,502 42,554 63,395 69,875 48,190
5 1,724
3,226 2,610 396 109 86
59,110 (43,300)
59,821 51,592 26,153 20,376 13,446
56,853 50,321 25,349 19,436 12,814
76,460 64,634 121,467 38,734 (56,746)
1,799 (37,161)
21,952 28,474 41,934 22,493 (18,378)
22,493 17,592
- (35,970)
(20,694) (18,783)
36,935 (19,585)
8,200 8,200 16,200 8,200

- -
(37,563) 144,083 155,696 56,224 (53,550)
(36,912) (14,997)
(51,107) (19,627)

334,817 327,204 920,827 909,525 862,959

 46,308 27,960 63,333 28,735 (19,585)
30,722 29,426 29,954 55,325 52,420
112,534 118,220 173,230 188,368 179,218
80,567 45,955 11,343 - -
299,115 170,423 55,037 41,584 136,767
2,007,646 1,782,871
91,942 (8,472)

- -
3 3 6 2 (1)
3 4 2 2 2
13 11 15 3 (2)
C),previous year (C))}) 1 1
44 31 25 5 (3)
7 1
5 (4)
25 20 19 6 (5)
- -
1 1 2 2 1
0 1 1 1 1
0 0
- -
10 15 13 15 10
24 37
109 84
3 4
111 57
3 6
19 17
24 35
- -
0 (0)
5 (5)
0 (0)
2 0
0 (0)
- -
10 10 10 10 10
340 335
68 45 99 46 (24)
7 (14)
0
10
973 941
 2 2 0 0 1
0 0
0 0
2 2 6 3 (3)

491,152 464,223 469,893 517,893 517,893

409 409
531,896 534,502 569,639 649,305 649,305
490,707 463,233 468,903 516,494 516,494

445 990 990 990 990

- -
990 990
189,644 250,712 249,074 305,478 305,478
57,522 20,738 34,843 12,523 12,523
70,241 146,972 113,743 212,488 212,488
182,199 182,199
11,629 11,629
18,660 18,660
17,024 31,314 16,814 36,679 36,679
7,130 7,130
- - - - -
44,857 51,688 83,674 36,658 36,658
11,527 11,527
- -
680,795 714,935 718,967 823,371 823,371
461,887 466,693 519,701 446,569 446,569
75,600 75,600 75,600 75,600 75,600
75,600 75,600 75,600 75,600 75,600
- - - - -
188,098 201,526 256,077 210,706 210,706
15,923 15,923 15,923 15,923 15,923
172,175 185,603 240,154 194,783 194,783
194,783 194,783
198,189 189,567 188,024 160,263 160,263
88,264 86,349 74,399 80,268 80,268
 5,980 5,410 4,258 4,258 3,502
82,285 80,939 70,141 76,010 76,766
130,645 161,893 124,867 296,534 296,534
78,276 78,276
21,781 21,781
60,281 209,514 209,514
60,281 206,966 206,966
2,548 2,548
- -
- -
130,645 101,612 124,867 8,744 8,744
3,409 3,409
5,335 5,335

1,608,282 1,453,021 1,819,084 1,610,289 1,610,289

974,387 900,932 989,095 902,177 902,177
633,895 552,089 829,989 708,112 708,112
1,501,531 1,360,656 1,667,344 1,557,140 1,557,140
1,218,668 1,086,650 1,279,572 1,162,989 1,162,989
92,804 92,804
282,864 274,006 387,772 301,347 301,347
106,750 92,365 151,740 53,149 53,149
56,690 48,418 66,814 56,929 56,929
40,466 32,577 45,644 37,882 37,882
- -
16,224 15,841 21,170 19,047 19,047
- -
705 328 399 (19,772) (19,772)
(23,552) (23,552)
27,809 29,620 31,951 40,283 40,283
22,118 23,708 21,733 31,124 31,124
22,956 14,655 53,374 (63,835) (63,835)
6,984 6,984
13,795 11,194 13,196 3,557 3,557
5,335 5,335
(1,778) (1,778)
3,427 3,427
(70,819) (70,819)

39,047 (92,145) 108,736 (124,775) (124,775)

(104,512) (104,512)
 206,966 206,966

550,151 553,042 594,100 526,837 526,837

9,161 3,461 40,178 (70,819) (70,819)
33,667 32,436 30,742 36,914 36,914
83,359 74,572 118,119 97,845 97,845
- - -
60,281 206,966 206,966
1,655,885 1,557,140
8,027 8,027

1 1 3 (4) (4)
2 2 3 2 2
3 2 7 (9) (9)
C),previous year (C))}) 2 2
5 3 11 (15) (16)
3 3
(3) (3)
4 3 9 (4) (4)
- -
1 2 2 1 1
1 0 0 0 0
0 0
- -
23 10 16 8 8
48 48
226 226
2 2
76 71
5 5
180 180
45 45
- -
(0) (0)
(16) (15)
0 0
(0) (0)
0 0
- -
10 10 10 10 10
28 28
1 0 5 (9) (9)
(3) (3)
- -
 - -
59 59
- -
0 1 0 1 1
0 0
1 1
2 2 3 (1) (1)

15,274 13,813 13,813 13,813 13,813

36,865 36,865 36,865 36,865 36,865

14,789 13,328 13,328 13,328 13,328

485 485 485 485 485

- -
- -
16,406 16,408 16,408 16,408 16,408
254 255 255 255 255

7,061 7,061 7,061 7,061 7,061

9,091 9,092 9,092 9,092 9,092

31,680 30,221 30,221 30,221 30,221

(25,921) (27,596) (27,596) (27,596) (27,596)
8,712 8,712 8,712 8,712 8,712
8,712 8,712 8,712 8,712 8,712

(34,633) (36,308) (36,308) (36,308) (36,308)

- -
(34,633) (36,308) (36,308) (36,308) (36,308)

20,048 20,188 20,188 20,188 20,188

20,048 20,188 20,188 20,188 20,188
 - - - - -
20,048 20,188 20,188 20,188 20,188

37,553 37,629 37,629 37,629 37,629

37,553 37,629 37,629 37,629 37,629

- -

1,837 1,675 1,675 1,675 1,675

1,837 1,675 1,675 1,675 1,675

(1,675) (1,675)

(1,837) (1,675) (1,675) (1,675) (1,675)

(1,675) (1,675)
 (214) (139) (139) (139) (139)

(5,873) (7,408) (7,408) (7,408) (7,408)

(1,837) (1,675) (1,675) (1,675) (1,675)
1,623 1,461 1,461 1,461 1,461

20,188 20,188
20,188 20,188

(214) (214)

(6) (5) (6) (6) (6)

C),previous year (C))}) (1) (1)
7 6 6 6 6

(6) (6)
36 25 23 23 23

0 0 0 0 0
0 0 0 0 0

(0) (0)
0 0
0 0
(0) (0)

5 5 5 5 5
 (1) (1) (1) (1) (1)

(16) (16)
- -
(2) (2) (2) (2) (2)
2 2
(8) (8)

796,375 860,287 854,839 1,063,347 1,124,390

584 17,382 5,644 458 28,888
1,094,433 1,137,308 1,200,856 1,475,575 1,551,014
726,854 795,001 814,017 1,059,944 1,092,247
576 459 342 225

68,937 47,328 34,719 2,603 3,030

1,466 1,893
1,137 1,137
715,731 416,780 718,312 743,761 536,160
477 731 5,829 4,528 9,858
442,184 318,780 455,961 432,863 188,954
331,772 133,063
30,070 21,869
71,021 34,022
216,050 4,653 153,025 157,724 141,019
5,425 46,186

57,020 92,616 103,497 143,221 150,143

26,087 31,850
2,365 2,244
1,512,106 1,277,067 1,573,151 1,807,108 1,660,550
320,647 531,292 631,949 674,400 664,823
208,000 208,000 208,000 208,000 208,000
208,000 208,000 208,000 208,000 208,000

(180,957) (5,474) 105,407 156,501 154,676

(180,957) (5,474) 105,407 156,501 154,676

156,501 154,676
 293,604 328,766 318,542 309,899 302,147
376,762 284,245 249,028 428,218 493,087
347,500 244,178 180,178 202,088 245,146
187,500 112,500 50,000 202,088 245,146
160,000 131,678 130,178 - -
- -
100,000 100,000

28,310 39,030 43,591 62,137 80,290

952 1,037 25,259 63,993 67,651
814,697 461,530 692,174 704,490 502,640
234,946 150,662
18,091 20,899
582,319 240,942 466,894 354,561 260,235
582,319 240,942 466,894 354,561 260,235
- -
- -
87,146 78,558
232,378 220,588 225,280 27,837 13,185
27,837 13,185

2,133,636 2,418,912 2,355,043 2,298,760 2,405,277

2,133,636 2,418,912 2,355,043 2,298,760 2,405,277

1,999,571 2,148,863 2,008,275 2,038,424 2,195,772

1,788,239 1,678,244 1,597,934 1,571,954 1,566,771
214,334 248,433
211,332 470,619 410,341 252,136 380,568
134,065 270,049 346,768 260,336 209,505
46,841 63,166 78,468 85,189 91,259
6,250 8,493 9,030 10,669 14,952
135 127
40,591 54,673 69,438 74,520 76,307
2,800 5,750
19,309 1,630 933 13,833 961
188,980 119,207
78,762 91,890 72,603 74,089 79,775
76,911 84,666 69,089 71,144 77,159
27,771 116,623 196,630 114,891 39,432
41,382 18,581
21,336 5,947 41,382 18,581
12,902
41,382 5,679
 73,509 20,851
20,800 26,000 26,000 15,600

- -
158,882 625,661 38,715 255,432 313,307
(269,660) (129,315)
12,927 (178,662)

697,409 815,537 880,977 1,102,618 1,157,910

6,435 95,823 164,683 47,509 5,251
44,084 44,667 50,723 68,997 58,091
136,779 168,110 211,539 260,577 294,788
187,500 112,500 50,000 202,088 245,146
769,819 353,442 516,894 556,649 505,381
2,015,326 1,951,863
257,977 164,396

- -
1 5 8 3 1
1 2 1 1 1
2 8 14 4 1
C),previous year (C))}) 3 3
9 27 34 11 3
11 9
11 7
4 15 23 19 11
- -
1 1 1 1 1
0 0 0 0 0
0 0
- -
5 8 5 5 13
69 29
424 93
1 4
111 100
3 4
59 72
66 29
- -
0 0
15 18
0 0
4 8
0 0
 - -
10 10 10 10 10
16 11
0 6 9 4 1
4 11
0 1
1 1
32 32
- -
4 1 1 2 1
1 1
1 1
1 2 4 3 2

770,210 749,732 769,123 750,460 738,957

832,783 812,142 761,877 761,877 761,877

759,286 744,175 753,218 740,792 729,629

7,768 5,188 15,536 9,299 8,959

9,299 8,959

3,156 369 369 369 369

- -
369 369
21,971 16,941 8,886 12,671 13,258
3,595 1,144 1,601 6,059 2,666

93 77

18,376 15,797 7,285 6,519 10,515

- -
604 594
792,181 766,673 778,009 763,131 752,215
321,580 308,513 328,639 300,139 306,983
303,025 303,025 303,025 303,025 303,025
303,025 303,025 303,025 303,025 303,025

(620,259) (631,970) (631,534) (656,937) (647,306)

 187,395 187,395 187,395 187,395 187,395
(807,654) (819,365) (818,929) (844,332) (834,701)
(844,332) (834,701)
638,813 637,458 657,148 654,051 651,264
462,006 446,404 425,879
462,006 446,404 425,879
- - -
462,006 446,404 425,879

8,595 11,756 23,491 462,992 445,232

37,563 37,161
3,925 3,956
865 865 865 408,991 390,231
865 865 865
408,991 390,231

865 865
7,730 10,891 22,626 15,573 16,975

15,573 16,975

40,384 27,628 20,420 50,643 18,062

93 37
93 37
40,384 27,628 20,420 50,550 18,025
- -
10,182 15,533 36,452 27,165 26,344
(23,478) 8,282
41 18 7 12 37

(30,244) (12,113) 16,025 (23,490) 8,245

5,010 1,402
712 953 2,921 5,010 1,402
 5,010 1,402

(28,500) 6,843

(32,276) 1,803 20,557 4,458 (3,393)

783,586 754,917 754,518 300,139 306,983

(30,956) (13,066) 13,104 (28,500) 6,843
15,096 13,185 11,743 12,426 11,163
8,690 7,031 3,974 3,357 3,472

865 865 865

(16,062) 18,043

(4) (2) 2 (4) 1

C),previous year (C))}) 2 2
(9) (4) 5 (9) 2

(3) 1
(4) (2) 2 (4) 3

3 1 0 0 0
0 0 0 0 0
0 0

1 (0)
 (0) 0
1 3
(0) 0

10 10 10 10 10
3 3
(1) (0) 0 (1) 0
(3) 13

10 10
- -
1 1 1 2 1
1 1
2 1
11-Kohinoor Mills Ltd.

A. Non-Current Assets (A1+A3+A4+A5+A6)

1. Capital work in progress
2. Operating fixed assets at cost
3. Operating fixed assets after deducting accumulated depreciation
4. Intangible assets
5. Long term investments
of which: i) Investments in subsidiaries
ii) Investments in associates
6. Other non-current assets
of which: i) Long term loans and advances
ii) Long term deposits
B. Current Assets (B1+B2+B3+B4+B5+B6)
1. Cash & bank balance
2. Inventories
i) Raw material
ii) Work in progress
iii) Finished goods
3. Trade Debt / accounts recievables
4. Short term loans and advances
5. Short term investments
6. Other current assets
of which: i) Stores, spares & loose tools
ii) Trade deposits & pre-payments
Total Assets (A+B) / Equity & Liabilities (C+D+E)
C. Shareholders' Equity (C1+C2+C3)
1. Issued, Subscribed & Paid up capital
i) Ordinary Shares
ii) Preference shares
2. Reserves
i) Capital Reserve
ii) Revenue Reserve
of which: un-appropriated profit(loss) / retained earnings
3. Surplus on revaluation of fixed assets
D. Non-Current Liabilities (D1+D2+D3+D4+D5)
1. Long term borrowings
of which: i) Long term secured loans
ii) Long term unsecured loans
iii) Long term lease finance
2. Subordinated loans / Sponsor's loans
3. Debentures/TFCs (bonds payable)
 4. Employees benefit obligations
5. Other non-current liabilities
E. Current Liabilities (E1+E2+E3+E4)
1. Trade Credit & other accounts payables
of which: i) Trade credits
2. Short term Borrowings
of which: i) Short term Secured loans
ii) Short term unsecured loans
iii) Short term lease finance
3. Current portion of non-current liabilities
4. Other current liabilities
of which: i) Interest / markup payables
ii) Taxes payable
F. Operations:
1. Sales
i) Local sales (Net)
ii) Export Sales (Net)
2. Cost of sales
i) Cost of material
ii) Labour
iii) Overhead
3. Gross profit / (loss) (F1-F2)
4. General, administrative and other expenses
i) Selling & distribution expenses
of which: Advertisement & promotions
ii) Administrative and other expenses
of which: Corporate social responsibilities
5. Other income / (loss)
6. EBIT (F3-F4+F5)
7. Financial expenses
of which: (i) Interest expenses
8. Profit / (loss) before taxation (F6-F7)
9. Tax expenses
i) Current
a) for the year
b) prior year
ii) Deferred
10. Profit / (loss) after tax (F8-F9)
11. Cash dividends
12. Bonus shares / stock dividends
G. Statement of Cash Flows
1. Net cash flows from operating activities
2. Net cash flows from investing activities
3. Net cash flows from financing activities
H. Miscellaneous
 1. Total capital employed (C+D)
2. Retention in business (F10-F11-F12)
3. Depreciation for the year
4. Salaries, wages and employee benefits
5. Total fixed liabilities (D1+D3)
6. Contractual liabilities (H5+E2(i))
7. Purchases (F2+Current year B2 - Prev. Year B2)
8. Operating cash flow (F6+H3-F9(i(a))
I. Key Performance Indicators
Profitability Ratios
P1. Net Profit margin / Net profit to sales (F10 as % of F1)
P2. Asset turnover (F1 to Avg {Current year(A+B),previous year (A+B)})
P3. Return on Assets (F10 as a % of Avg {Current year(A+B),previous year (A+B)}
P4. Financial leverage (Avg. {Current year(A+B),previous year (A+B) to Avg. Current year(C),previous year (C))})
P5. Return on equity (F10 as % of Avg {Current year(C),previous year (C)}
P6. Gross profit margin / Gross profit to sales (F3 as % of F1)
P7. Operating return on assets (F6 as a % of Avg. {Current year(A+B),previous year (A+B)}
P8. Return on capital employed(F7 as a % of Avg {Current year H1, previous year H1}
Liquidity Ratios
L1. Current ratio (B to E)
L2. Quick ratio (B1+B3+B5 to E)
L3. Cash to current liabilities (B1+B5 to E)
Activity Ratios
AC1. Inventory Turnover Ratio (F1 to B2)
AC2. No. of days in inventory (365 to AC1)
AC3. Receivables turnover ratio (F1 to Avg. {Current year(B4),previous year (B4)})
AC4. No. of days in receivables (365 to AC3)
AC5. Payable turnover ratio (H7 to Avg. {Current year(E1(i),previous year(E1 (i)})
AC6. No. of days in payable (365 to AC5)
AC7. Working capital turnover (F1 to B-E)
AC8. Cash conversion cycle (AC2+AC4-AC6)
Cash Flow Ratios
CF1. Cash flow from operations to sales (G1 to F1)
CF2. Cash return on assets (G1 as % of Avg. {Current year(A+B),previous year (A+B)})
CF3. Cash return on equity (H8 to Avg. {Current year(C),previous year (C)})
CF4. Cash to income (H8 to F10)
CF5. Debt coverage ratio (H8 to (D+E))
Valuation Ratios
V1. Paid up value of shares (Rs.)
V2. Market price per share
V3. Basic earnings per share (Rs./share) ( F10 to No. of shares)
V4. Price earnings ratio (V2 to V3)
V5. Dividend payout ratio (F11 to F10)
V6. Cash dividend per share (Rs./share) (F11 to No. of shares)
V7. Book value per share (Rs./share) (C to No. of shares)
Solvency Ratios
S1. Debt equity ratio [(D+E) to C]
S2. Debt to assets ratio ( D+E as % of Avg. {Current year(A+B),previous year (A+B)})
S3. Debt to capital ratio (D+E to H1)
S4. Interest cover ratio ( F6 to F7(i))

12-Nishat Mills Ltd.

A. Non-Current Assets (A1+A3+A4+A5+A6)

1. Capital work in progress
2. Operating fixed assets at cost
3. Operating fixed assets after deducting accumulated depreciation
4. Intangible assets
5. Long term investments
of which: i) Investments in subsidiaries
ii) Investments in associates
6. Other non-current assets
of which: i) Long term loans and advances
ii) Long term deposits
B. Current Assets (B1+B2+B3+B4+B5+B6)
1. Cash & bank balance
2. Inventories
i) Raw material
ii) Work in progress
iii) Finished goods
3. Trade Debt / accounts recievables
4. Short term loans and advances
5. Short term investments
6. Other current assets
of which: i) Stores, spares & loose tools
ii) Trade deposits & pre-payments
Total Assets (A+B) / Equity & Liabilities (C+D+E)
C. Shareholders' Equity (C1+C2+C3)
1. Issued, Subscribed & Paid up capital
i) Ordinary Shares
ii) Preference shares
2. Reserves
i) Capital Reserve
ii) Revenue Reserve
of which: un-appropriated profit(loss) / retained earnings
3. Surplus on revaluation of fixed assets
D. Non-Current Liabilities (D1+D2+D3+D4+D5)
1. Long term borrowings
of which: i) Long term secured loans
ii) Long term unsecured loans
 iii) Long term lease finance
2. Subordinated loans / Sponsor's loans
3. Debentures/TFCs (bonds payable)
4. Employees benefit obligations
5. Other non-current liabilities
E. Current Liabilities (E1+E2+E3+E4)
1. Trade Credit & other accounts payables
of which: i) Trade credits
2. Short term Borrowings
of which: i) Short term Secured loans
ii) Short term unsecured loans
iii) Short term lease finance
3. Current portion of non-current liabilities
4. Other current liabilities
of which: i) Interest / markup payables
ii) Taxes payable
F. Operations:
1. Sales
i) Local sales (Net)
ii) Export Sales (Net)
2. Cost of sales
i) Cost of material
ii) Labour
iii) Overhead
3. Gross profit / (loss) (F1-F2)
4. General, administrative and other expenses
i) Selling & distribution expenses
of which: Advertisement & promotions
ii) Administrative and other expenses
of which: Corporate social responsibilities
5. Other income / (loss)
6. EBIT (F3-F4+F5)
7. Financial expenses
of which: (i) Interest expenses
8. Profit / (loss) before taxation (F6-F7)
9. Tax expenses
i) Current
a) for the year
b) prior year
ii) Deferred
10. Profit / (loss) after tax (F8-F9)
11. Cash dividends
12. Bonus shares / stock dividends
G. Statement of Cash Flows
1. Net cash flows from operating activities
 2. Net cash flows from investing activities
3. Net cash flows from financing activities
H. Miscellaneous
1. Total capital employed (C+D)
2. Retention in business (F10-F11-F12)
3. Depreciation for the year
4. Salaries, wages and employee benefits
5. Total fixed liabilities (D1+D3)
6. Contractual liabilities (H5+E2(i))
7. Purchases (F2+Current year B2 - Prev. Year B2)
8. Operating cash flow (F6+H3-F9(i(a))
I. Key Performance Indicators
Profitability Ratios
P1. Net Profit margin / Net profit to sales (F10 as % of F1)
P2. Asset turnover (F1 to Avg {Current year(A+B),previous year (A+B)})
P3. Return on Assets (F10 as a % of Avg {Current year(A+B),previous year (A+B)}
P4. Financial leverage (Avg. {Current year(A+B),previous year (A+B) to Avg. Current year(C),previous year (C))})
P5. Return on equity (F10 as % of Avg {Current year(C),previous year (C)}
P6. Gross profit margin / Gross profit to sales (F3 as % of F1)
P7. Operating return on assets (F6 as a % of Avg. {Current year(A+B),previous year (A+B)}
P8. Return on capital employed(F7 as a % of Avg {Current year H1, previous year H1}
Liquidity Ratios
L1. Current ratio (B to E)
L2. Quick ratio (B1+B3+B5 to E)
L3. Cash to current liabilities (B1+B5 to E)
Activity Ratios
AC1. Inventory Turnover Ratio (F1 to B2)
AC2. No. of days in inventory (365 to AC1)
AC3. Receivables turnover ratio (F1 to Avg. {Current year(B4),previous year (B4)})
AC4. No. of days in receivables (365 to AC3)
AC5. Payable turnover ratio (H7 to Avg. {Current year(E1(i),previous year(E1 (i)})
AC6. No. of days in payable (365 to AC5)
AC7. Working capital turnover (F1 to B-E)
AC8. Cash conversion cycle (AC2+AC4-AC6)
Cash Flow Ratios
CF1. Cash flow from operations to sales (G1 to F1)
CF2. Cash return on assets (G1 as % of Avg. {Current year(A+B),previous year (A+B)})
CF3. Cash return on equity (H8 to Avg. {Current year(C),previous year (C)})
CF4. Cash to income (H8 to F10)
CF5. Debt coverage ratio (H8 to (D+E))
Valuation Ratios
V1. Paid up value of shares (Rs.)
V2. Market price per share
V3. Basic earnings per share (Rs./share) ( F10 to No. of shares)
V4. Price earnings ratio (V2 to V3)
 V5. Dividend payout ratio (F11 to F10)
V6. Cash dividend per share (Rs./share) (F11 to No. of shares)
V7. Book value per share (Rs./share) (C to No. of shares)
Solvency Ratios
S1. Debt equity ratio [(D+E) to C]
S2. Debt to assets ratio ( D+E as % of Avg. {Current year(A+B),previous year (A+B)})
S3. Debt to capital ratio (D+E to H1)
S4. Interest cover ratio ( F6 to F7(i))

13-Chenab LTD

A. Non-Current Assets (A1+A3+A4+A5+A6)

1. Capital work in progress
2. Operating fixed assets at cost
3. Operating fixed assets after deducting accumulated depreciation
4. Intangible assets
5. Long term investments
of which: i) Investments in subsidiaries
ii) Investments in associates
6. Other non-current assets
of which: i) Long term loans and advances
ii) Long term deposits
B. Current Assets (B1+B2+B3+B4+B5+B6)
1. Cash & bank balance
2. Inventories
i) Raw material
ii) Work in progress
iii) Finished goods
3. Trade Debt / accounts recievables
4. Short term loans and advances
5. Short term investments
6. Other current assets
of which: i) Stores, spares & loose tools
ii) Trade deposits & pre-payments
Total Assets (A+B) / Equity & Liabilities (C+D+E)
C. Shareholders' Equity (C1+C2+C3)
1. Issued, Subscribed & Paid up capital
i) Ordinary Shares
ii) Preference shares
2. Reserves
i) Capital Reserve
ii) Revenue Reserve
of which: un-appropriated profit(loss) / retained earnings
3. Surplus on revaluation of fixed assets
D. Non-Current Liabilities (D1+D2+D3+D4+D5)
 1. Long term borrowings
of which: i) Long term secured loans
ii) Long term unsecured loans
iii) Long term lease finance
2. Subordinated loans / Sponsor's loans
3. Debentures/TFCs (bonds payable)
4. Employees benefit obligations
5. Other non-current liabilities
E. Current Liabilities (E1+E2+E3+E4)
1. Trade Credit & other accounts payables
of which: i) Trade credits
2. Short term Borrowings
of which: i) Short term Secured loans
ii) Short term unsecured loans
iii) Short term lease finance
3. Current portion of non-current liabilities
4. Other current liabilities
of which: i) Interest / markup payables
ii) Taxes payable
F. Operations:
1. Sales
i) Local sales (Net)
ii) Export Sales (Net)
2. Cost of sales
i) Cost of material
ii) Labour
iii) Overhead
3. Gross profit / (loss) (F1-F2)
4. General, administrative and other expenses
i) Selling & distribution expenses
of which: Advertisement & promotions
ii) Administrative and other expenses
of which: Corporate social responsibilities
5. Other income / (loss)
6. EBIT (F3-F4+F5)
7. Financial expenses
of which: (i) Interest expenses
8. Profit / (loss) before taxation (F6-F7)
9. Tax expenses
i) Current
a) for the year
b) prior year
ii) Deferred
10. Profit / (loss) after tax (F8-F9)
11. Cash dividends
 12. Bonus shares / stock dividends
G. Statement of Cash Flows
1. Net cash flows from operating activities
2. Net cash flows from investing activities
3. Net cash flows from financing activities
H. Miscellaneous
1. Total capital employed (C+D)
2. Retention in business (F10-F11-F12)
3. Depreciation for the year
4. Salaries, wages and employee benefits
5. Total fixed liabilities (D1+D3)
6. Contractual liabilities (H5+E2(i))
7. Purchases (F2+Current year B2 - Prev. Year B2)
8. Operating cash flow (F6+H3-F9(i(a))
I. Key Performance Indicators
Profitability Ratios
P1. Net Profit margin / Net profit to sales (F10 as % of F1)
P2. Asset turnover (F1 to Avg {Current year(A+B),previous year (A+B)})
P3. Return on Assets (F10 as a % of Avg {Current year(A+B),previous year (A+B)}
P4. Financial leverage (Avg. {Current year(A+B),previous year (A+B) to Avg. Current year(C),previous year (C))})
P5. Return on equity (F10 as % of Avg {Current year(C),previous year (C)}
P6. Gross profit margin / Gross profit to sales (F3 as % of F1)
P7. Operating return on assets (F6 as a % of Avg. {Current year(A+B),previous year (A+B)}
P8. Return on capital employed(F7 as a % of Avg {Current year H1, previous year H1}
Liquidity Ratios
L1. Current ratio (B to E)
L2. Quick ratio (B1+B3+B5 to E)
L3. Cash to current liabilities (B1+B5 to E)
Activity Ratios
AC1. Inventory Turnover Ratio (F1 to B2)
AC2. No. of days in inventory (365 to AC1)
AC3. Receivables turnover ratio (F1 to Avg. {Current year(B4),previous year (B4)})
AC4. No. of days in receivables (365 to AC3)
AC5. Payable turnover ratio (H7 to Avg. {Current year(E1(i),previous year(E1 (i)})
AC6. No. of days in payable (365 to AC5)
AC7. Working capital turnover (F1 to B-E)
AC8. Cash conversion cycle (AC2+AC4-AC6)
Cash Flow Ratios
CF1. Cash flow from operations to sales (G1 to F1)
CF2. Cash return on assets (G1 as % of Avg. {Current year(A+B),previous year (A+B)})
CF3. Cash return on equity (H8 to Avg. {Current year(C),previous year (C)})
CF4. Cash to income (H8 to F10)
CF5. Debt coverage ratio (H8 to (D+E))
Valuation Ratios
V1. Paid up value of shares (Rs.)
 V2. Market price per share
V3. Basic earnings per share (Rs./share) ( F10 to No. of shares)
V4. Price earnings ratio (V2 to V3)
V5. Dividend payout ratio (F11 to F10)
V6. Cash dividend per share (Rs./share) (F11 to No. of shares)
V7. Book value per share (Rs./share) (C to No. of shares)
Solvency Ratios
S1. Debt equity ratio [(D+E) to C]
S2. Debt to assets ratio ( D+E as % of Avg. {Current year(A+B),previous year (A+B)})
S3. Debt to capital ratio (D+E to H1)
S4. Interest cover ratio ( F6 to F7(i))

14-Data Textiles LTD

A. Non-Current Assets (A1+A3+A4+A5+A6)

1. Capital work in progress
2. Operating fixed assets at cost
3. Operating fixed assets after deducting accumulated depreciation
4. Intangible assets
5. Long term investments
of which: i) Investments in subsidiaries
ii) Investments in associates
6. Other non-current assets
of which: i) Long term loans and advances
ii) Long term deposits
B. Current Assets (B1+B2+B3+B4+B5+B6)
1. Cash & bank balance
2. Inventories
i) Raw material
ii) Work in progress
iii) Finished goods
3. Trade Debt / accounts recievables
4. Short term loans and advances
5. Short term investments
6. Other current assets
of which: i) Stores, spares & loose tools
ii) Trade deposits & pre-payments
Total Assets (A+B) / Equity & Liabilities (C+D+E)
C. Shareholders' Equity (C1+C2+C3)
1. Issued, Subscribed & Paid up capital
i) Ordinary Shares
ii) Preference shares
2. Reserves
i) Capital Reserve
ii) Revenue Reserve
 of which: un-appropriated profit(loss) / retained earnings
3. Surplus on revaluation of fixed assets
D. Non-Current Liabilities (D1+D2+D3+D4+D5)
1. Long term borrowings
of which: i) Long term secured loans
ii) Long term unsecured loans
iii) Long term lease finance
2. Subordinated loans / Sponsor's loans
3. Debentures/TFCs (bonds payable)
4. Employees benefit obligations
5. Other non-current liabilities
E. Current Liabilities (E1+E2+E3+E4)
1. Trade Credit & other accounts payables
of which: i) Trade credits
2. Short term Borrowings
of which: i) Short term Secured loans
ii) Short term unsecured loans
iii) Short term lease finance
3. Current portion of non-current liabilities
4. Other current liabilities
of which: i) Interest / markup payables
ii) Taxes payable
F. Operations:
1. Sales
i) Local sales (Net)
ii) Export Sales (Net)
2. Cost of sales
i) Cost of material
ii) Labour
iii) Overhead
3. Gross profit / (loss) (F1-F2)
4. General, administrative and other expenses
i) Selling & distribution expenses
of which: Advertisement & promotions
ii) Administrative and other expenses
of which: Corporate social responsibilities
5. Other income / (loss)
6. EBIT (F3-F4+F5)
7. Financial expenses
of which: (i) Interest expenses
8. Profit / (loss) before taxation (F6-F7)
9. Tax expenses
i) Current
a) for the year
b) prior year
 ii) Deferred
10. Profit / (loss) after tax (F8-F9)
11. Cash dividends
12. Bonus shares / stock dividends
G. Statement of Cash Flows
1. Net cash flows from operating activities
2. Net cash flows from investing activities
3. Net cash flows from financing activities
H. Miscellaneous
1. Total capital employed (C+D)
2. Retention in business (F10-F11-F12)
3. Depreciation for the year
4. Salaries, wages and employee benefits
5. Total fixed liabilities (D1+D3)
6. Contractual liabilities (H5+E2(i))
7. Purchases (F2+Current year B2 - Prev. Year B2)
8. Operating cash flow (F6+H3-F9(i(a))
I. Key Performance Indicators
Profitability Ratios
P1. Net Profit margin / Net profit to sales (F10 as % of F1)
P2. Asset turnover (F1 to Avg {Current year(A+B),previous year (A+B)})
P3. Return on Assets (F10 as a % of Avg {Current year(A+B),previous year (A+B)}
P4. Financial leverage (Avg. {Current year(A+B),previous year (A+B) to Avg. Current year(C),previous year (C))})
P5. Return on equity (F10 as % of Avg {Current year(C),previous year (C)}
P6. Gross profit margin / Gross profit to sales (F3 as % of F1)
P7. Operating return on assets (F6 as a % of Avg. {Current year(A+B),previous year (A+B)}
P8. Return on capital employed(F7 as a % of Avg {Current year H1, previous year H1}
Liquidity Ratios
L1. Current ratio (B to E)
L2. Quick ratio (B1+B3+B5 to E)
L3. Cash to current liabilities (B1+B5 to E)
Activity Ratios
AC1. Inventory Turnover Ratio (F1 to B2)
AC2. No. of days in inventory (365 to AC1)
AC3. Receivables turnover ratio (F1 to Avg. {Current year(B4),previous year (B4)})
AC4. No. of days in receivables (365 to AC3)
AC5. Payable turnover ratio (H7 to Avg. {Current year(E1(i),previous year(E1 (i)})
AC6. No. of days in payable (365 to AC5)
AC7. Working capital turnover (F1 to B-E)
AC8. Cash conversion cycle (AC2+AC4-AC6)
Cash Flow Ratios
CF1. Cash flow from operations to sales (G1 to F1)
CF2. Cash return on assets (G1 as % of Avg. {Current year(A+B),previous year (A+B)})
CF3. Cash return on equity (H8 to Avg. {Current year(C),previous year (C)})
CF4. Cash to income (H8 to F10)
 CF5. Debt coverage ratio (H8 to (D+E))
Valuation Ratios
V1. Paid up value of shares (Rs.)
V2. Market price per share
V3. Basic earnings per share (Rs./share) ( F10 to No. of shares)
V4. Price earnings ratio (V2 to V3)
V5. Dividend payout ratio (F11 to F10)
V6. Cash dividend per share (Rs./share) (F11 to No. of shares)
V7. Book value per share (Rs./share) (C to No. of shares)
Solvency Ratios
S1. Debt equity ratio [(D+E) to C]
S2. Debt to assets ratio ( D+E as % of Avg. {Current year(A+B),previous year (A+B)})
S3. Debt to capital ratio (D+E to H1)
S4. Interest cover ratio ( F6 to F7(i))

15-Fazal cloth Milla LTD

A. Non-Current Assets (A1+A3+A4+A5+A6)

1. Capital work in progress
2. Operating fixed assets at cost
3. Operating fixed assets after deducting accumulated depreciation
4. Intangible assets
5. Long term investments
of which: i) Investments in subsidiaries
ii) Investments in associates
6. Other non-current assets
of which: i) Long term loans and advances
ii) Long term deposits
B. Current Assets (B1+B2+B3+B4+B5+B6)
1. Cash & bank balance
2. Inventories
i) Raw material
ii) Work in progress
iii) Finished goods
3. Trade Debt / accounts recievables
4. Short term loans and advances
5. Short term investments
6. Other current assets
of which: i) Stores, spares & loose tools
ii) Trade deposits & pre-payments
Total Assets (A+B) / Equity & Liabilities (C+D+E)
C. Shareholders' Equity (C1+C2+C3)
1. Issued, Subscribed & Paid up capital
i) Ordinary Shares
ii) Preference shares
 2. Reserves
i) Capital Reserve
ii) Revenue Reserve
of which: un-appropriated profit(loss) / retained earnings
3. Surplus on revaluation of fixed assets
D. Non-Current Liabilities (D1+D2+D3+D4+D5)
1. Long term borrowings
of which: i) Long term secured loans
ii) Long term unsecured loans
iii) Long term lease finance
2. Subordinated loans / Sponsor's loans
3. Debentures/TFCs (bonds payable)
4. Employees benefit obligations
5. Other non-current liabilities
E. Current Liabilities (E1+E2+E3+E4)
1. Trade Credit & other accounts payables
of which: i) Trade credits
2. Short term Borrowings
of which: i) Short term Secured loans
ii) Short term unsecured loans
iii) Short term lease finance
3. Current portion of non-current liabilities
4. Other current liabilities
of which: i) Interest / markup payables
ii) Taxes payable
F. Operations:
1. Sales
i) Local sales (Net)
ii) Export Sales (Net)
2. Cost of sales
i) Cost of material
ii) Labour
iii) Overhead
3. Gross profit / (loss) (F1-F2)
4. General, administrative and other expenses
i) Selling & distribution expenses
of which: Advertisement & promotions
ii) Administrative and other expenses
of which: Corporate social responsibilities
5. Other income / (loss)
6. EBIT (F3-F4+F5)
7. Financial expenses
of which: (i) Interest expenses
8. Profit / (loss) before taxation (F6-F7)
9. Tax expenses
 i) Current
a) for the year
b) prior year
ii) Deferred
10. Profit / (loss) after tax (F8-F9)
11. Cash dividends
12. Bonus shares / stock dividends
G. Statement of Cash Flows
1. Net cash flows from operating activities
2. Net cash flows from investing activities
3. Net cash flows from financing activities
H. Miscellaneous
1. Total capital employed (C+D)
2. Retention in business (F10-F11-F12)
3. Depreciation for the year
4. Salaries, wages and employee benefits
5. Total fixed liabilities (D1+D3)
6. Contractual liabilities (H5+E2(i))
7. Purchases (F2+Current year B2 - Prev. Year B2)
8. Operating cash flow (F6+H3-F9(i(a))
I. Key Performance Indicators
Profitability Ratios
P1. Net Profit margin / Net profit to sales (F10 as % of F1)
P2. Asset turnover (F1 to Avg {Current year(A+B),previous year (A+B)})
P3. Return on Assets (F10 as a % of Avg {Current year(A+B),previous year (A+B)}
P4. Financial leverage (Avg. {Current year(A+B),previous year (A+B) to Avg. Current year(C),previous year (C))})
P5. Return on equity (F10 as % of Avg {Current year(C),previous year (C)}
P6. Gross profit margin / Gross profit to sales (F3 as % of F1)
P7. Operating return on assets (F6 as a % of Avg. {Current year(A+B),previous year (A+B)}
P8. Return on capital employed(F7 as a % of Avg {Current year H1, previous year H1}
Liquidity Ratios
L1. Current ratio (B to E)
L2. Quick ratio (B1+B3+B5 to E)
L3. Cash to current liabilities (B1+B5 to E)
Activity Ratios
AC1. Inventory Turnover Ratio (F1 to B2)
AC2. No. of days in inventory (365 to AC1)
AC3. Receivables turnover ratio (F1 to Avg. {Current year(B4),previous year (B4)})
AC4. No. of days in receivables (365 to AC3)
AC5. Payable turnover ratio (H7 to Avg. {Current year(E1(i),previous year(E1 (i)})
AC6. No. of days in payable (365 to AC5)
AC7. Working capital turnover (F1 to B-E)
AC8. Cash conversion cycle (AC2+AC4-AC6)
Cash Flow Ratios
CF1. Cash flow from operations to sales (G1 to F1)
 CF2. Cash return on assets (G1 as % of Avg. {Current year(A+B),previous year (A+B)})
CF3. Cash return on equity (H8 to Avg. {Current year(C),previous year (C)})
CF4. Cash to income (H8 to F10)
CF5. Debt coverage ratio (H8 to (D+E))
Valuation Ratios
V1. Paid up value of shares (Rs.)
V2. Market price per share
V3. Basic earnings per share (Rs./share) ( F10 to No. of shares)
V4. Price earnings ratio (V2 to V3)
V5. Dividend payout ratio (F11 to F10)
V6. Cash dividend per share (Rs./share) (F11 to No. of shares)
V7. Book value per share (Rs./share) (C to No. of shares)
Solvency Ratios
S1. Debt equity ratio [(D+E) to C]
S2. Debt to assets ratio ( D+E as % of Avg. {Current year(A+B),previous year (A+B)})
S3. Debt to capital ratio (D+E to H1)
S4. Interest cover ratio ( F6 to F7(i))
 2010 2011 2012 2913 2014 2015 2016

5,416,869 3,306,413 3,620,505 3,457,392 3,542,256 3,951,009

42,653 31,501 38,945 154,776 34,753 30,995
7,734,568 5,302,144 5,700,306 5,502,982 5,919,976 6,387,893
5,299,081 3,214,533 3,544,541 3,199,125 3,405,901 3,663,368
40,452 36,688 2,127 667 - -
82,236 81,014 235,693

34,683 23,691 34,892 20,588 20,588 20,953

20,588 20,953
3,240,985 2,439,638 2,263,348 2,402,673 2,444,826 2,325,651
76,535 231,874 109,248 130,056 155,475 112,292
1,143,915 521,462 597,269 614,534 698,231 729,678
148,616 139,660
128,250 143,337
421,365 446,681
774,727 498,803 754,943 679,533 533,484 485,584
87,643 78,489
272,264 77,889 129,545 132,357 176,880 -
973,544 1,109,611 672,343 846,193 793,113 919,608
317,766 366,497
19,413 17,488
8,657,854 5,746,051 5,883,853 5,860,065 5,987,082 6,276,660
855,136 (661,922) 313,090 1,306,894 1,543,981 1,983,490
509,110 509,110 509,110 509,110 509,110 509,110
509,110 509,110 509,110 509,110 509,110 509,110

(678,127) (1,867,570) (1,079,456) 12,325 266,153 371,888

386,720 253,237 298,923 311,488 345,978 332,199
(1,064,847) (2,120,806) (1,378,379) (299,163) (79,825) 39,689
(1,233,110) (1,093,484)
1,024,153 696,538 883,436 785,459 768,718 1,102,492
438,911 31,085 3,422,637 2,749,148 2,395,646 2,086,378
346,049 3,374,897 2,266,125 1,711,365 1,532,860
346,049 3,102,897 1,994,125 1,711,350 1,532,845
272,000 272,000 15 15

176,742 196,855
 92,862 31,085 47,740 483,023 507,539 356,663
7,363,807 6,376,888 2,148,126 1,804,023 2,047,455 2,206,792
801,966 848,945
447,887 541,331
5,432,644 4,450,186 925,376 798,767 814,195 756,228
5,432,644 4,450,186 925,376 798,767 814,175 756,208
10 10
10 10
249,683 279,032
1,931,163 1,926,702 1,222,750 1,005,256 181,611 322,587
132,582 250,378
49,029 72,209

6,411,544 5,389,231 6,449,086 8,451,771 7,772,431 7,906,021

1,693,738 1,243,102 1,250,808 1,168,697 1,007,047 1,302,063
4,717,806 4,146,129 5,198,278 7,283,074 6,765,384 6,603,958
6,058,012 5,502,677 5,548,985 7,073,457 6,727,262 6,607,203
4,164,184 3,221,349 3,395,738 4,779,358 4,548,272 4,325,268
307,794 337,999
1,893,828 2,281,328 2,153,247 2,294,099 1,871,196 1,943,936
353,532 (113,446) 900,101 1,378,314 1,045,169 1,298,818
827,008 700,001 612,395 990,724 736,237 717,378
429,616 367,877 384,145 618,805 431,562 438,881
3,757 3,504
397,392 332,124 228,250 371,919 304,675 278,497
- -
78,951 202,137 848,271 1,205,045 123,767 186,004
432,699 767,444
724,448 623,162 348,415 505,423 378,610 528,120
650,049 568,444 317,997 274,862 344,234 488,356
(1,118,973) (1,234,472) 787,562 1,087,212 54,089 239,324
(52,540) 116,346
55,513 45,370 62,915 79,975 698 77,170
49,029 72,209
(48,331) 4,961
(53,238) 39,176
106,629 122,978

(152,705) (487,242) 10,137 498,773 453,109 412,776

(301,677) (113,775)
(125,179) (342,183)
 1,294,047 (630,837) 3,735,727 4,056,042 3,939,627 4,069,868
(1,174,486) (1,279,842) 724,647 1,007,237 106,629 122,978
323,789 250,424 244,042 225,977 - -
469,125 321,167 342,632 398,070 - -
346,049 - 3,102,897 1,994,125 1,711,365 1,532,860
5,778,693 4,450,186 4,028,273 2,792,892 2,525,540 2,289,068
6,810,959 6,638,650
383,670 695,235

(17) (23) 12 13 1 2
1 1 1 1 1 1
(13) (17) 14 19 2 2
C),previous year (C))}) 4 3
(82) (1,278) (452) 134 7 7
13 16
7 13
(53) (372) 51 28 11 19

0 0 1 1 1 1
0 0 0 1 0 0
0 0
- -
6 10 11 14 11 11
33 34
89 95
4 4
15 13
24 27
20 67
13 10

0 0
8 7
0 0
4 6
0 0
- -
10 10 10 10 10 10
12 17
(23) (25) 14 20 2 2
6 7

30 39
 9 (10) 18 3 3 2
1 1
1 1
(1) (1) 3 5 1 2

34,449,386 35,646,945 36,778,712 53,430,034 68,273,585 76,949,556

365,662 923,020 1,821,270 1,221,957 4,778,790 2,722,856
20,681,208 22,303,120 23,524,056 26,317,975 31,136,298 36,425,728
11,476,005 12,380,494 12,497,369 14,308,363 18,185,598 21,634,413

22,092,093 21,464,723 22,154,759 37,772,969 45,158,463 52,439,696

- -
44,771,703 51,960,454
515,626 878,708 305,314 126,745 150,734 152,591
102,726 94,284
48,008 58,307
11,732,928 18,441,959 19,847,671 27,204,560 28,774,992 24,190,444
110,585 1,132,701 2,358,556 1,128,862 2,802,316 52,219
6,060,441 9,846,680 9,695,133 10,945,439 12,752,495 10,350,193
7,831,707 5,936,585
2,013,520 1,530,684
2,907,268 2,882,924
2,041,256 2,481,259 3,489,070 6,243,535 2,929,054 3,014,466
4,184,485 5,575,273
1,554,543 1,781,471 1,589,093 4,362,880 3,227,560 2,189,860
1,966,103 3,199,848 2,715,819 4,523,844 2,879,082 3,008,433
1,316,479 1,335,763
42,893 44,848
46,182,314 54,088,904 56,626,383 80,634,594 97,048,577 101,140,000
31,376,313 35,393,959 37,762,749 58,917,035 68,589,176 76,142,823
3,515,999 3,515,999 3,515,999 3,515,999 3,515,999 3,515,999
3,515,999 3,515,999 3,515,999 3,515,999 3,515,999 3,515,999
- - - - - -
27,860,314 31,877,960 34,246,750 55,401,036 65,073,177 72,626,824
11,150,882 11,203,616 11,204,118 27,742,150 33,308,138 38,356,259
16,709,432 20,674,344 23,042,632 27,658,886 31,765,039 34,270,565
5,517,011 3,916,537
- - - - - -
4,237,586 3,372,596 3,736,883 3,649,147 6,906,182 5,829,682
2,980,694 2,659,328 3,426,578 3,149,732 6,431,304 5,582,220
2,980,694 2,659,328 3,426,578 3,149,732 6,431,304 5,582,220
 1,256,892 713,268 310,305 499,415 474,878 247,462
10,568,415 15,322,349 15,126,751 18,068,412 21,553,219 19,167,495
4,428,996 4,858,315
2,764,813 2,910,146
7,778,079 11,755,550 10,772,751 13,249,797 14,468,124 11,524,143
7,778,079 11,755,550 10,772,751 13,249,797 14,468,124 11,524,143
- -
- -
1,595,652 1,783,250
2,790,336 3,566,799 4,354,000 4,818,615 1,060,447 1,001,787
295,054 221,394
765,393 780,393

31,535,647 48,565,144 44,924,101 52,426,030 54,444,091 51,177,577

7,607,220 12,400,936 10,429,592 13,122,201 11,540,750 11,158,033
23,928,427 36,164,208 34,494,509 39,303,829 42,903,341 40,019,544
25,555,462 40,718,697 38,134,910 43,381,545 46,580,317 45,153,439
7,208,294 14,560,881 9,521,329 29,661,160 29,788,384 27,136,867
3,591,755 3,949,244
18,347,168 26,157,816 28,613,581 13,720,385 13,200,178 14,067,328
5,980,185 7,846,447 6,789,191 9,044,485 7,863,774 6,024,138
2,548,844 3,278,472 3,630,766 3,809,153 3,931,381 3,894,095
1,714,598 2,190,496 2,555,327 2,529,455 2,554,627 2,426,295
1,278 1,565
834,246 1,087,976 1,075,439 1,279,698 1,376,754 1,467,800
6,021 879
981,650 2,444,985 2,683,685 2,739,102 3,653,041 4,004,655
7,585,434 6,134,698
1,126,922 1,601,048 1,760,543 1,617,581 1,609,882 1,744,773
957,399 1,393,480 1,536,586 1,424,381 1,397,392 1,460,056
3,286,069 5,411,912 4,081,567 6,356,853 5,975,552 4,389,925
463,000 478,000
400,608 568,000 553,000 510,000 463,000 478,000
463,000 478,000
- -
- -
5,512,552 3,911,925
879,000 1,160,280 1,230,600 1,406,400 1,406,400 1,582,200

988,193 260,523 2,760,542 491,795 4,887,376 5,298,151

 (7,909,028) (3,042,332)
4,695,106 (5,005,916)

35,613,899 38,766,555 41,499,632 62,566,182 75,495,358 81,972,505

2,006,461 3,683,632 2,297,967 4,440,453 4,106,152 2,329,725
1,099,682 1,168,369 1,254,041 1,351,369 1,510,941 2,098,666
2,631,808 3,240,615 3,399,292 4,250,140 4,896,356 5,271,178
2,980,694 2,659,328 3,426,578 3,149,732 6,431,304 5,582,220
10,758,773 14,414,878 14,199,329 16,399,529 20,899,428 17,106,363
48,387,373 42,751,137
8,633,375 7,755,364

10 11 9 12 10 8
1 1 1 1 1 1
8 11 7 9 6 4
C),previous year (C))}) 1 1
13 16 11 13 9 5
14 12
9 6
11 15 10 12 11 8
- -
1 1 1 2 1 1
0 0 0 1 0 0
0 0

5 5 5 5 4 5
85 74
13 10
28 35
18 15
21 24
8 10
93 84
- -
0 0
6 5
0 0
2 2
0 0

10 10 10 10 10 10
112 114
8 14 10 17 16 11
7 10
 0 0
4 5
195 217
- -
0 1 0 0 0 0
0 0
0 0
4 5 4 5 5 4

11,875,197 11,668,088 11,471,014 11,266,437 11,058,689 11,065,103

18,999 - - -
12,336,481 12,226,432 12,217,259 12,239,996 12,241,829 11,309,303
11,855,461 11,659,237 11,443,210 11,253,800 11,046,052 11,052,466

19,736 8,851 8,805 12,637 12,637 12,637

- -
12,637 12,637
7,511,121 5,536,005 4,024,000 3,779,232 3,428,352 2,733,734
17,420 19,754 29,707 16,723 38,101 27,301
2,491,389 1,246,630 649,535 626,206 615,929 445,370
57,082 114,545
137,559 159,979
421,288 170,846
3,302,962 2,802,036 2,332,101 2,386,525 2,137,721 1,713,537
69,260 51,860

1,699,350 1,467,585 1,012,657 749,778 567,341 495,666

470,895 424,703
12,659 12,665
19,386,318 17,204,093 15,495,014 15,045,669 14,487,041 13,798,837
5,766,082 2,860,682 1,187,863 714,974 218,455 (74,204)
1,950,000 1,950,000 1,950,000 1,950,000 1,950,000 1,950,000
1,150,000 1,150,000 1,150,000 1,150,000 1,150,000 1,150,000
800,000 800,000 800,000 800,000 800,000 800,000
(1,393,122) (4,245,908) (5,915,244) (6,357,550) (6,731,852) (7,194,931)
526,410 526,410 526,410 526,410 526,410 526,410
(1,919,532) (4,772,318) (6,441,654) (6,883,960) (7,258,262) (7,721,341)
- -
5,209,204 5,156,590 5,153,107 5,122,524 5,000,307 5,170,727
2,484,936 2,067,279 3,711,243 3,373,954 3,198,326 3,026,454
 2,322,499 1,866,734 3,166,139 2,786,025 2,378,188 2,086,487
2,025,846 1,570,081 2,869,486 2,489,372 2,023,539 1,750,841
296,653 296,653 296,653 296,653 330,853 316,650
23,796 18,996
- -

162,437 149,350 114,368 90,229 100,794 132,536

51,195 430,736 497,700 719,344 807,431
11,135,300 12,276,132 10,595,908 10,956,741 11,070,260 10,846,587
1,617,948 1,095,869
1,389,124 908,530
8,394,643 8,655,125 7,286,880 7,809,095 5,681,149 5,785,580
8,394,643 8,655,125 7,286,880 7,809,095 5,681,149 5,785,580
- -
- -
2,488,820 2,675,538
2,740,657 3,621,008 3,309,028 3,147,646 1,282,343 1,289,600
1,274,157 1,277,318
8,186 12,282

8,857,796 4,374,335 2,606,632 2,171,726 2,265,551 2,213,846

866,606 1,868,154 1,756,152 1,621,095 1,760,612 1,491,111
7,991,190 2,506,181 850,480 550,631 504,939 722,735
9,055,287 5,541,365 3,943,890 2,546,492 2,515,062 2,575,659
4,701,214 2,319,043 1,956,972 1,254,417 1,353,325 1,209,527
237,046 270,576
4,354,073 3,222,321 1,986,918 1,292,075 924,691 1,095,556
(197,491) (1,167,030) (1,337,258) (374,766) (249,511) (361,813)
569,022 354,594 178,879 156,281 148,334 162,159
363,688 164,017 29,858 29,320 18,986 28,327
354 293
205,334 190,576 149,021 126,961 129,348 133,832
- -
135,669 5,864 20,470 147,973 119,877 155,469
(277,968) (368,503)
1,308,784 1,342,163 177,280 105,702 111,074 98,321
1,222,883 1,278,685 153,434 96,155 103,758 93,934
(1,939,628) (2,857,923) (1,672,947) (488,776) (389,042) (466,824)
10,247 12,560
88,388 29,516 15,454 3,233 10,247 12,560
8,186 12,282
2,061 278
- -
(399,289) (479,384)
191,160 - - -
 - - - -
- -
379,131 202,488 114,133 (124,381) 72,000 (24,344)
(3,661) (5,808)
(46,962) 19,352

8,251,017 4,927,962 4,899,106 4,088,928 3,416,781 2,952,250

(2,028,016) (2,887,439) (1,879,561) (492,009) (399,289) (479,384)
282,209 231,209 214,738 218,832 212,866 209,201
783,588 133,511 402,776 352,668 296,067 338,081
2,025,846 1,570,081 2,869,486 2,489,372 2,378,188 2,086,487
10,420,488 10,225,206 10,156,366 10,298,467 8,059,337 7,872,067
2,504,785 2,405,100
(73,288) (171,584)

(22) (65) (64) (23) (18) (22)

0 0 0 0 0 0
(11) (16) (10) (3) (3) (3)
C),previous year (C))}) 32 196
(41) (66) (83) (51) (86) (665)
(11) (16)
(2) (3)
(26) (43) (34) (11) (7) (12)
- -
1 0 0 0 0 0
0 0 0 0 0 0
0 0
- -
4 4 4 3 4 5
99 73
33 37
11 10
2 2
202 174
(0) (0)
(92) (91)
- -
0 (0)
0 (0)
(0) (2)
0 0
(0) (0)
- -
10 10 10 10 10 10
 6 4
(18) (25) (15) (4) (2) (2)
(3) (2)
- -
- -
1 (0)
- -
2 5 12 20 65 (187)
1 1
4 5
(1) (1) (10) (4) (3) (4)

156,838 152,747 139,313 558 558 558

- - - - - -
129,583 129,583 104,403 4,179 4,179 4,179
65,531 61,439 660 558 558 558

91,308 91,308 138,653

11,234 10,050 3,961 3,472 3,472 3,472

1,073 764 850 361 361 361

7,000 6,125

- -
3,161 3,161 3,111 3,111 3,111 3,111

168,072 162,797 143,274 4,030 4,030 4,030

14,625 9,181 88,309 (42,900) (42,900) (42,900)
99,096 99,096 99,096 99,096 99,096 99,096
99,096 99,096 99,096 99,096 99,096 99,096

(111,880) (114,707) (10,787) (141,996) (141,996) (141,996)

(111,880) (114,707) (10,787) (141,996) (141,996) (141,996)

 27,409 24,792
39,222 39,222 39,222 39,222 39,222 39,222
39,222 39,222 39,222 39,222 39,222 39,222

39,222 39,222 39,222 39,222 39,222 39,222

114,225 114,394 15,743 7,708 7,708 7,708

114,225 114,394 15,743 7,708 7,708 7,708

1,416 1,418 859 373 373 373

1,416 1,418 859 373 373 373

(4,366) (3,930)
(373) (373)
55 96 105 105 105 105
- - - - - -
(5,837) (5,444) (964) (478) (478) (478)
 (478) (478)

126 (309) (64,760) (488) (488) (488)

53,847 48,403 127,531 (3,678) (3,678) (3,678)

(5,837) (5,444) (964) (478) (478) (478)
4,561 4,091 123 102 102 102
665 605 302
39,222 39,222
39,222 39,222

(271) (271)

(3) (3) (1) (1) (12) (12)

C),previous year (C))}) (0) (0)
(33) (46) (2) (2) 1 1

(9) (9)
(10) (11) (1) (1) 10 10
- -
0 0 0 0 0 0
0 0 0 0 0 0
0 0

(12) (12)
0 0
1 1
 (0) (0)

10 10 10 10 10 10

(1) (1) (0) (0) (0) (0)

(4) (4)
- -
10 17 1 (1) (1) (1)
12 12
(13) (13)

7,450,116 8,252,260 13,027,650 14,299,878 17,676,319 23,329,128

24,558 156,084 162,920 333,524 301,839 396,589
8,253,593 9,517,636 14,096,422 16,240,501 19,994,090 26,291,604
5,921,186 6,908,779 11,092,154 12,117,468 15,259,406 19,494,601
6,221 4,539 3,398 3,628 1,188 1,006
1,483,753 1,156,822 1,743,404 1,817,108 2,079,794 3,402,514
- -
2,079,794 3,402,514
14,399 26,037 25,774 28,150 34,092 34,418
- -
34,092 34,418
4,329,573 6,184,362 6,740,679 9,102,759 12,279,708 11,950,518
123,498 191,635 71,988 217,398 360,063 177,228
2,645,453 3,410,214 3,774,011 5,928,619 6,549,617 5,433,568
3,911,782 3,851,604
307,431 279,187
2,330,404 1,302,777
883,730 1,767,710 2,012,188 1,995,628 3,104,021 4,048,617
754,926 531,136
- - 170,497 190,495 227,268 545,591
676,893 814,802 711,995 770,619 1,283,813 1,214,378
416,959 428,687
3,431 7,385
11,779,690 14,436,622 19,768,329 23,402,637 29,956,027 35,279,646
5,485,257 5,646,967 8,850,749 9,802,402 10,930,432 15,795,757
437,552 362,552 401,000 250,000 300,000 300,000
187,552 187,552 226,000 250,000 300,000 300,000
250,000 175,000 175,000 - - -
 2,625,364 3,091,916 4,748,042 5,988,888 7,189,609 8,405,375
177,616 473,780 1,036,666 1,048,576 1,311,261 1,945,611
2,447,748 2,618,136 3,711,376 4,940,312 5,878,348 6,459,764
5,878,348 6,459,764
2,422,341 2,192,499 3,701,707 3,563,514 3,440,823 7,090,382
2,752,072 3,345,622 5,418,396 6,528,054 8,926,560 8,996,479
1,645,081 2,229,955 3,866,789 4,717,122 7,509,412 6,913,246
1,645,081 2,229,955 3,866,789 4,717,122 7,509,412 6,913,246

56,057 71,446 85,598 130,453 159,337 220,481

1,050,934 1,044,221 1,466,009 1,680,479 1,257,811 1,862,752
3,542,361 5,444,033 5,499,184 7,072,181 10,099,035 10,487,410
1,778,317 1,899,626
199,139 238,357
2,620,502 4,546,984 4,447,019 5,224,869 6,895,216 6,715,275
2,620,502 4,546,984 4,447,019 5,224,869 6,895,216 6,715,275

1,076,909 1,532,064
921,859 897,049 1,052,165 1,847,312 348,593 340,445
348,593 340,445

11,210,977 18,933,932 19,750,444 20,558,588 23,950,709 27,357,459

5,859,586 10,246,074 11,470,375 11,886,826 15,086,578 15,558,352
5,351,391 8,687,858 8,280,069 8,671,762 8,864,131 11,799,107
9,638,169 16,908,218 16,919,254 17,668,351 21,496,409 24,613,636
6,749,904 13,015,793 12,671,610 13,001,668 16,167,689 14,448,751
1,501,552 1,678,158
2,888,265 3,892,425 4,247,644 4,666,683 3,827,168 8,486,727
1,572,808 2,025,714 2,831,190 2,890,237 2,454,300 2,743,823
358,711 474,158 522,418 590,646 600,609 676,658
187,079 257,635 242,625 256,770 266,112 342,658
- -
171,632 216,522 279,793 333,876 334,497 334,000
- -
136,100 266,377 442,984 220,636 240,160 108,986
2,093,851 2,176,151
620,940 816,526 1,103,134 1,053,256 1,332,564 1,514,731
557,903 724,176 1,049,352 937,801 - -
729,257 1,001,407 1,648,622 1,466,971 761,287 661,420
(167,730) 163,416
 172,369 132,021 202,835 62,014 254,640 133,077
254,640 253,350
- (120,273)
(422,370) 30,339
929,017 498,004
187,552 93,776 45,200 62,500 75,000 -
- 38,448 23,956 50,000 - -
- -
1,117,586 (130,445) 805,343 105,464 (776,709) 1,464,330
(4,382,671) (1,251,212)
5,302,046 (395,952)

8,237,329 8,992,589 14,269,145 16,330,456 19,856,992 24,792,236

369,336 775,610 1,400,587 1,342,457 854,017 498,004
266,402 286,795 411,216 534,556 616,412 777,481
707,712 819,147 994,056 1,473,196 1,710,383 1,865,514
1,645,081 2,229,955 3,866,789 4,717,122 7,509,412 6,913,246
4,265,583 6,776,939 8,313,808 9,941,991 14,404,628 13,628,521
22,117,407 23,497,587
2,455,623 2,700,282

- -
7 5 8 7 4 2
1 1 1 1 1 1
7 8 10 7 3 2
C),previous year (C))}) 3 2
15 18 23 16 9 4
10 10
8 7
10 12 14 10 12 10
- -
1 1 1 1 1 1
0 0 0 0 0 0
0 0
- -
4 6 5 3 4 5
100 72
32 43
12 9
111 107
3 3
11 19
108 78

(0) 0
 (3) 4
0 0
3 5
0 0

10 10 10 10 10 10
155 145
30 46 64 56 31 17
5 9
0 -
3 -
364 527

1 2 1 1 2 1
1 1
1 1
2 2 3 3