Assignment #03, Common Size Analysis, NIAZ ALI KHAN, Reg# MBA121006, s1

8/13/2019 Assignment #03, Common Size Analysis, NIAZ ALI KHAN, Reg# MBA121006, s1

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2009 2010

Equity & LiabilitiesShare capital and Reserves

Authorized capital, (75000000) ordinary shares of Rs.10 each 750000 750000

Issued subscribed and paid up capital 453496 453496

share premium 249527 249527

general reserve 280000 280000

Acummulated profit 3443932 4598850

4426955 5581873

Non Current liabilities

Longterm finances 4210750 5573750

Deferred Taxation 1531945 1705508

Retirement benefits 215925 229114

Liabilities againist assets subject to finance lease 118275 55415

6076895 7563787

Current Liabilities

Current portion of non current liabilities 1322442 57786

Shortterm borrowings from associated company-unsecured 2105375 2143750

Short term borrowings-secured 0 0

shorttrem running finance under mark-up arrangements-secured 756362 2780843Customer security deposits-interest free 105686 128857

Trade & other payables 3746286 4633932

interest and mark-up accrued 46979 61404

8083130 9806572

Total Equity & Liabilities 18586980 22952232

Assets

Tangible fixed assets

Property,plant & equipment 10700874 11370611

capital work-in-progress 914956 3076472

11615830 14447083

Intangible assets 7106 16735

Long term loans and advancdes 113490 125674

Long Term security deposits 5026 9817

Current assets

Balance Sheet

Nestle Pakistan Limited

As at December 31, 2009-2011


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Stores and spares 868984 1050804

stock in trade 3895038 4602019

trade debts 241715 126499

current portion of long term loans and advances 21012 19149

Advances,deposits,prepayments & other recievables 1503009 2048936

cash and bank balances 315770 505516

6845528 8352923

Total Assets 18586980 22952232


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4/21

1278416

7064170

276858

30914

4042634

702025

13395017

35179859


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2009 2010

Cashflow from operating activities

Cash generated from operations 6,397,615 7,618,810

Increase in long term security deposits 10 (4,791)

Increase in long term loans & advances (9,343) (10,321)

Retirement benefits paid (293,122) (137,122)

Finance cost paid (497,244) (498,656)

Taxes paid (990,053) (1,518,903)

Net cash generated from operating activities 4,607,863 5,449,017

Cash generated from investing activities

Fixed capital expenditure (2,271,269) (4,295,328)

Purchase of intangible asset 0 (19,126)

Sale proceeds of property,plant & equipment 32,995 (41,654)

Net cah used in investing activities (2,238,274) (4,356,108)

Cash flow from financing activities

Proceeds from long term finances 0 0

Repayment of short term borrowings from associated company-unsecured 1,995,375 0

Proceeds from short term borrowings-secured (300,000) 0

Payment of finance lease liabilities (54,132) (64,291)

Dividend paid (2,946,464) -2946661

Net Cash generated from/(used in) financing activities (1,305,221) (3,010,952)

Net decrease/increase in cash and cash equivalents 1,064,368 (1,834,735)

cash and cash equivalents at beginning of the year (1,504,960) (440,592)

Cash andd cash equivalents at end of the year (440,592) (1,137,664)

Nestle pakistan Limited

Cash Flow Statement



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Rs. In "000"

2011

8,384,781

0

(48,073)

(92,103)

(983,425)

(1,776,948)

5,484,232

(8,940,862)

0

111,945

(8,828,917)

2,000,000

(2,252,000)

4,950,000

(57,924)

(2,493,275)

2,146,801

(1,197,884)

(2,275,327)

(3,473,211)


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2009 2010







4426955 5581873


Longterm finances 4210750 5573750




6076895 7563787

Current Liabilities



Short term borrowings-secured 0 0shorttrem running finance under mark-up arrangements-secured 756362 2780843

Customer security deposits-interest free 105686 128857



8083130 9806572


Assets

Tangible fixed assetsProperty,plant & equipment 10700874 11370611

capital work-in-progress 914956 3076472

11615830 14447083




Balance Sheet




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Current assets






cash and bank balances 315770 5055166845528 8352923

Total Assets 18586980 22952232


10/21

Rs. in "000"2011 2009


750000 Authorized capital, (75000000) ordinary shares of Rs.10 each 750000

453496 Issued subscribed and paid up capital 2.44

249527 share premium 1.34

280000 general reserve 1.51

6629393 Acummulated profit 18.53

7612416 23.82


7848050 Longterm finances 22.65

2476871 Deferred Taxation 8.24

440377 Retirement benefits 1.16

13690 Liabilities againist assets subject to finance lease 0.64

10778988 32.69

Current Liabilities

41587 Current portion of non current liabilities 7.11

0 Shortterm borrowings from associated company-unsecured 11.33

4950000 Short term borrowings-secured 04175236 shorttrem running finance under mark-up arrangements-secured 4.07

149791 Customer security deposits-interest free 0.57

7343507 Trade & other payables 20.16

128334 interest and mark-up accrued 0.25

16788455 43.49

35179859 Total Equity & Liabilities 100

Assets

Tangible fixed assets16230528 Property,plant & equipment 57.57

5370561 capital work-in-progress 4.92

21601089 62.494

11954 Intangible assets 0.04

161982 Long term loans and advancdes 0.61

9817 Long Term security deposits 0.03

Balance Sheet



Vertical Analysis


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Current assets

1278416 Stores and spares 4.68

7064170 stock in trade 20.96

276858 trade debts 1.30

30914 current portion of long term loans and advances 0.11

4042634 Advances,deposits,prepayments & other recievables 8.09

702025 cash and bank balances 1.7013395017 36.830

35179859 Total Assets 100


12/21

Rs. in "000"2010 2011 2009 2010

Sales-net 41,155,822 51,487,302

750000 750000 Cost of goods sold (29,256,902) (37,608,733)

Gross profit 11,898,920 13,878,569

1.98 1.29 Distribution & selling expenses (5,238,488) (5,709,078)

1.09 0.71 Administration expenses (1,085,121) (1,311,637)

1.22 0.80 Operating Profit 5,575,311 6,857,854

20.04 18.84

24.32 21.64 Finance cost (442,050) (513,081)

other operating expenses (1,091,149) (819,084)

24.28 22.31 (1,533,199) (1,332,165)

7.43 7.04

1.00 1.25 other operating income 144,145 170,491

0.24 0.04 Profit before Taxation 2,653,058 5,696,180

32.95 30.64 Taxation (1,181,124) (1,583,331)

Profit afer Taxation 1,471,934 4,112,849

0.25 0.12 Earning per share (EPS) 66.27 90.69

9.34 0.00

0 14.0712.12 11.87

0.56 0.43

20.19 20.87

0.27 0.36

42.73 47.72

100 100

49.54 46.14

13.40 15.27

62.944 61.402

0.07 0.03

0.55 0.46

0.04 0.03


Profit & Loss Account



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4.58 3.63

20.05 20.08

0.55 0.79

0.08 0.09

8.93 11.49

2.20 2.0036.393 38.076

100 100


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Rs. In "000" Rs. In "000"2011 2009 2010 2011

64,824,364 Sales-net 100 100 100

(48,099,046) Cost of goods sold (71.09) (0.73) (0.74)

16,725,318 Gross profit 28.91 0.27 0.26

(6,862,113) Distribution & selling expenses (12.73) (0.11) (0.11)

(1,405,298) Administration expenses (2.64) (0.03) (0.02)

8,457,907 Operating Profit 0.14 0.13 0.13

(1,050,355) Finance cost (0.01) (0.01) (0.02)

(1,064,233) other operating expenses (0.03) (0.02) (0.02)

(2,114,588) (0.04) (0.03) (0.03)

159,545 other operating income 0.004 0.003 0.002

6,502,864 Profit before Taxation 0.06 0.11 0.10

(1,834,507) Taxation (0.03) (0.03) (0.03)

4,668,357 Profit afer Taxation 0.04 0.08 0.07

102.94 Earning per share (EPS) 66.27 90.69 102.94

Vertical Analysis





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Rs. in "000"

2009 2010Equity & LiabilitiesShare capital and Reserves






4426955 5581873

Non Current liabilitiesLongterm finances 4210750 5573750




6076895 7563787

Current Liabilities



Short term borrowings-secured 0 0

shorttrem running finance under mark-up arrangements-secured 756362 2780843

Customer security deposits-interest free 105686 128857



8083130 9806572


Assets


Property,plant & equipment 10700874 11370611capital work-in-progress 914956 3076472

11615830 14447083




Current assets

Balance Sheet




16/21






cash and bank balances 315770 505516

6845528 8352923

Total Assets 18586980 22952232


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2011 2009Equity & LiabilitiesShare capital and Reserves

750000 Authorized capital, (75000000) ordinary shares of Rs.10 each 750000

453496 Issued subscribed and paid up capital 100

249527 share premium 100

280000 general reserve 100

6629393 Acummulated profit 100

7612416 100

Non Current liabilities7848050 Longterm finances 100

2476871 Deferred Taxation 100

440377 Retirement benefits 100

13690 Liabilities againist assets subject to finance lease 100

10778988 100

Current Liabilities

41587 Current portion of non current liabilities 100

0 Shortterm borrowings from associated company-unsecured 100

4950000 Short term borrowings-secured 0

4175236 shorttrem running finance under mark-up arrangements-secured 100

149791 Customer security deposits-interest free 100

7343507 Trade & other payables 100

128334 interest and mark-up accrued 100

16788455 100

35179859 Total Equity & Liabilities 100

Assets


16230528 Property,plant & equipment 1005370561 capital work-in-progress 100

21601089 100

11954 Intangible assets 100

161982 Long term loans and advancdes 100

9817 Long Term security deposits 100

Current assets

HORIZENTAL ANALYSIS



Balance Sheet


18/21

1278416 Stores and spares 100

7064170 stock in trade 100

276858 trade debts 100

30914 current portion of long term loans and advances 100

4042634 Advances,deposits,prepayments & other recievables 100

702025 cash and bank balances 100

13395017 100

35179859 Total Assets 100


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Rs. in "000"

2010 2011 2009 2010

Sales-net 41,155,822 51,487,302

750000 750000 Cost of goods sold (29,256,902) (37,608,733)

Gross profit 11,898,920 13,878,569

100.00 100.00 Distribution & selling expenses (5,238,488) (5,709,078)

100.00 100.00 Administration expenses (1,085,121) (1,311,637)

100.00 100.00 Operating Profit 5,575,311 6,857,854

133.53 144.15

126.09 136.38 Finance cost (442,050) (513,081)

other operating expenses (1,091,149) (819,084)132.37 140.80 (1,533,199) (1,332,165)

111.33 145.23

106.11 192.21 other operating income 144,145 170,491

46.85 24.70 Profit before Taxation 2,653,058 5,696,180

124.47 142.51 Taxation (1,181,124) (1,583,331)

Profit afer Taxation 1,471,934 4,112,849

4.37 71.97 Earning per share (EPS) 66.27 90.69

101.82 0.00

0.00 1.00

367.66 150.14

121.92 116.25

123.69 158.47

130.71 209.00

121.32 171.20

123.49 153.27

106.26 142.74336.24 174.57

124.37 149.52

235.51 71.43

110.74 128.89

195.32 100.00





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120.92 121.66

118.15 153.50

52.33 218.86

91.13 161.44

136.32 197.30

160.09 138.87

122.02 160.36

123.49 153.27


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Assignment #03, Common Size Analysis, NIAZ ALI KHAN, Reg# MBA121006, s1

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Transcript of Assignment #03, Common Size Analysis, NIAZ ALI KHAN, Reg# MBA121006, s1