Horizontal and Vertical Analysis of Profit
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Horizontal and Vertical Analysis of Profit & Loss Statement Vertical analysis Horizontal analysis 2008 2009 2007 2008 2009 2007 2008 2009 Rs0 Rs0 Rs0 100% 100% 100.00 119.11 134.70 38,382,64 5 45,716,78 9 61,580,07 2 Net sales 35.5% 33.5% 100.00 117.12 127.23 13,841,36 7 16,210,38 5 20,624,48 6 Cost of sales 100.00 120.23 138.80 24,541,27 8 29,506,40 4 40,955,58 6 Gross profit 6.8% 6.7% 100.00 125.44 134.20 2,465,022 3,092,142 4,149,732 Other operating Income 4.6% 5.0% 100.00 80.20 148.81 2,600,106 2,085,367 3,103,270 Other operating expenses 100.00 125.02 137.35 24,406,19 4 30,513,17 9 41,908,42 0 Profit before Interest & taxation 0.1% 0.2% 100.00 134.80 140.53 49,424 66,624 93,628 Finance costs 100.00 125.00 137.65 24,356,77 0 30,446,55 5 41,908,42 0 Profit before taxation 23.5% 23.1% 100.00 141.51 132.28 7,588,996 10,739,15 7 14,205,62 9 Taxation 43.1% 45.0% 100.00 117.53 140.57 16,767,77 4 19,707,39 8 27,702,79 1 Profit after taxation
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Transcript of Horizontal and Vertical Analysis of Profit
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
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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
