Horizontal and Vertical Analysis of Profit & Loss Statement

Vertical analysisHorizontal analysis

20082009200720082009200720082009 

     Rs0 Rs0 Rs0  

        

100%100%100.00119.11134.7038,382,64545,716,78961,580,072Net sales

35.5%33.5%100.00117.12127.2313,841,36716,210,38520,624,486Cost of sales

  100.00120.23138.8024,541,27829,506,40440,955,586Gross profit

6.8%6.7%100.00125.44134.202,465,0223,092,1424,149,732Other operating Income

4.6%5.0%100.0080.20148.812,600,1062,085,3673,103,270Other operating expenses

  100.00125.02137.3524,406,19430,513,17941,908,420Profit before Interest & taxation

0.1%0.2%100.00134.80140.5349,42466,62493,628Finance costs

  100.00125.00137.6524,356,77030,446,55541,908,420Profit before taxation

         

23.5%23.1%100.00141.51132.287,588,99610,739,15714,205,629Taxation

43.1%45.0%100.00117.53140.5716,767,77419,707,39827,702,791Profit after taxation

Horizontal and Vertical Analysis of Balance Sheet

Vertical AnalysisHorizontal Analysis

20082009200720082009200720082009 

     Rs0 Rs0 Rs0  

     ASSETS

        Non-current assets

35.02%42.18%100.0139.0163.715,377,14821,368,02034,970,717Fixed assets

0.02%0.01%100.0108.384.210,85311,7529,897Long-term loans

0.00%0.74%    615,000Long-term deposits

2.92%2.24%100.0263.0104.1677,3841,781,4691,854,333Long term investment

0.00%0.03%   - 27,531Long-term receivables

  100.0  711,337--Deferred Tax Asset

37.95%45.20%100.0138.1161.816,776,72223,161,24137,477,478 

      -Current assets

2.63%2.26%100.0108.8116.71,474,6551,604,3851,871,644Stores and spares

21.68%33.50%100.0146.9210.09,002,09413,228,45627,779,864Trade debts

0.08%0.50%100.0136.8891.834,00146,506414,760Loans and advances

1.14%0.39%100.0170.845.8408,658698,029319,967Short-term prepayments

0.35%0.37%100.0182.3144.7116,755212,877308,003Accrued financial income

      24,980current maturity of long-term investments

  100.0  231,289 19,029current maturity of long-term receivables

0.01%0.12%100.040.91121.621,6698,85899,347Other Receivables

34.36%15.94%100.097.563.021,515,49620,968,01713,216,706Short Term Investments

1.79%1.67%100.0139.0126.4787,7861,094,8921,384,353Cash and Bank Balances

62.05%54.80%100.0112.7120.033,592,40337,862,02045,438,653Total current Assets

100%100%100.0121.2135.950,369,12561,023,26182,916,131TOTAL ASSETS

        

        SHARE CAPITAL AND RESERVES

12.36%10.01%100.0110.0110.06,858,3767,544,2008,298,606Share capital

59.17%66.04%100.0108.6151.633,239,67

536,110,07

154,759,95

1Reserves

71.54%76.05%100.0108.9144.440,098,05

143,654,27

163,058,55

7 

      NON CURRENT LIABILITIES

4.61%4.79%100.0161.2141.31,744,8232,813,3743,974,307Provision for decommissioning obligation

0.13%0.12%100.0112.2129.169,15277,564100,105Liabilities against assets subject to finance lease

1.41%1.19%100.0115.9115.2742,059859,779990,685Deferred Liabilities

0.00%0.01%    5,830Deferred Income

0.06%0.17%  353.9 39,157138,563Deferred taxation

6.21%6.28%100.0148.3137.52,556,0343,789,8745,209,490 

        CURRENT LIABILITIES

20.06%16.25%100.0169.5110.17,220,46812,241,94

313,474,43

4Trade and other payables

  100.0  231,289- current maturity of long term liability for gas development surcharge

0.07%0.06%100.088.4102.650,69644,79545,946Current maturity of liabilities against assets subject to finance lease

0.00%0.00%    971Current maturity of deferred income

2.12%1.36%100.0607.987.2212,5871,292,3781,126,773Taxation

22.25%17.67%100.0176.0107.97,715,04013,579,11614,648,084 

      CONTINGENCIES AND COMMITMENTS

       

100%100%100.0121.2135.950,369,12561,023,26182,916,131TOTAL EQUITY AND LIABILITIES