Financial Statement Analysis of Non Financial Sector 2012

Bawany Air Products Ltd.

Items
A.Non Current Assets (41+A3+A5+A6+A7)
1.Capital work in
progress 2.0perating
fixed assets at cost
3.0perating fixed assets after deducting accumulated depreciation
4.Depreciation for the
year 5.Intangible
assets
6.Long term
investments 7.0ther
non-current assets
B.Current Assets (B1+132+133+B4+B5)
1.Cash & bank
balance
2.Inventories
3.Trade Debt
4.Short term
investments 5.0ther
current assets
C.Current Liabilities (C1+C2)
1.Short terrn Secured
loans 2.0ther current
liabilities
D.Non-Current Liabilities (D1+D2+D3+D4+D5)
1.Long term secured
loans 2.Long term
unsecured loans

(Thousand Rupees)
2007

2008

183.837

186.609

186.150

3.Debentures/TFCs

282.397
183.837
3.421
0

3.029
0

186.609

13.
7
6
6

8.116

9
2
2

69.
763

6.867
131.157
63.033
68.124
41.598

7.187

11.500
0

24.816
22.164
68.205
68.205

41.
598
31.
537
68.
205
68.
205

(46.041)
0

(36.668)

99.445
99.445
0

81.217
81.217

75.171

13.908

73.952

61.264
24.273
16.115
4.485

7.265
15.724
15.724

_
69.
763

73.135
0

(24.410)
63.033

71.859

0.07

19.90

9.99
0.40

145..946321

0.13

14.946

91.05
5.48
-1 1.97
-70.79
-26.83
_
73.97

3.647

(11.845)
355

o
o

86.
762

71.
61
7

161
.32
1
74.
559

7.811

77.180
77.180

9.082

209.508
209.508

12.996

20.892

(9.372)
1
0

(24.062)
348

14.038
30.560
192
3.258

5.782
22.008
258
2.781

4.676

15.611
17.858
17.080

16.166

(12.276)

7.992

4.676

11.631

38.
442
48.
718
48.
718

7.172

30.
644
93.
773
68.
205
68.
205

295.694
205.419

o
(46.041)

48.
187
25.
568
5.6
56

13.
137
(9.
373
)
93.
039

19.
912
(221121...38

0
.
0
8

1
7
.
9
8
9
.
5

1543901)
35

06

2012

204.422
293.399
198.640

14.
114
81.
597
42.
018
39.
579
74.
645
44.
001

133.412
79.902
53.509
49453
13.137

i).Capital Reserve
ii).Revenue Reserve
3.Surplus on revaluation of fixed
assets F.Operation:
1.Sales
i).Local sales (Net)
ii).Export Sales (Net)
2.Cost of sales
i).Cost of material
ii).0ther input cost
3.Gross Profit
4.General, administrative and other
expenses i).Selling & distribution
expenses
ii).Administrative and other
expenses 5.Salades, wages and
employee benefits 6.Financial
expenses
of which: Interest expenses
7.Net profit before tax
8.Tax expense (current year)
9.Total amount of dividend
10.Total value of bonus shares
issued .Cash flows from
operations
G.Miscellaneous
1.Total capital employed (E+D)
2.Total fixed liabilities (Dl'-D3)
3.Retention in business (F7-F8-F9)
4.Contractual Liabilities (G2+C1)
H.Key Performance Indicators
1.Acid test or quick
ratio[(B1+B3+84) to C]
2.Financial expenses as % of sales (F6 as %
of Fl) 3.Trade Debt as % of sales (83 as %
of Fl) 4.Assets turnover ratio [F1 to (A+B)]
5.Current ratio (B to C)
6.Cost of goods sold to sales (F2 as %
of Fl) 7.Debt equity ratio [(CD) to E]
8.Retum on assets [F7 as % of avg.
(A+B)] 9.Retum of equity (F7 as %
of avg. E)

7
.
3
0
9

4.Employees benefit obligations

5.0ther non-current liabilities
E.Shareholders Equity
(E1+E2+E3) 1.Issued,
Subscribed & Paid up capital
iyOrdinary Shares
ii).Preference shares

2011

219.455

3.454
18.879
658
1.500
9.533

17.683
1.602
1.098

9
1
4

2010

268.055
182.695
4.002

288.185

4.
621
91.
398
16.
175
75.
223

2.Reserves

2009

1, 05 1

3.410
19.580

168
.41
8
44.

9.887
50.045
28.308
21.737
66.738
33.912

32.
828
109.
647
75.0
25
75.0
25

196.055
638
21;4

1972..420
0 3 5
0 7

3.218
21.094
8
45
77
8
1.

8.245
10
.51
4
48.
95
9
26.
89
4
22.
06
5
5

8.2

14.

04

312

77

143

12

20.3

32.873

10

117.313

75.025
75.025
22.531

195.
248
195.
248
_
14
6.5
32
61.
437
85.
095
48.
718
23.
552
185
..22
688
4
19.
214
3.4
73
3.0

22.531
19.757
209.970

209.970
161.021

65.180
49
85.
94
84

27.
84
8
6.9
43

20.
90
5
28.
09
3

92

7.0

22.
273
2.0
40

48
6.5
29
15.
-

28