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THATTA CEMENT COMPANY

Assignment prepared by: ERUM NAZ


GR# 302007

Profit & Loss Statem

For the year ended June 30


Rupees "000"

Rupees "000"

2013

2012

Net Sales
Cost of Sales
Gross Profit

2,361,192
1,875,679
485,513

2,314,211
2,064,119
250,092

operating expenses
selling and Distribution costs
Administrative expenses
total operating expenses
operating profit

-66,091
-67,949
-134,040
351,473

-108,276
-70,397
-178,673
71,419

Other Expenses
Finance cost

-35,672
-83,067
-118,739

-2,626
-96,498
-99,124

Other Income
Profit before Texation
Texation
Profit after Taxation
Other comprehensive Income
Total Comprehensive Income
Bassic and Diluted earnings per share

24,310
257,044
-108,566
148,478
0
148,478
1.49

20,283
-7,422
-36,460
-43,882
0
-43,882
-0.44

BALANCE SHEE

for the year ended june 30

Rupees "000"
2013

2012

NON CURRNET ASSETS


property, plant & equipment
intangible asset
long term in associate
long term in subsidiary
long term deposits

832,695
448
127847
299158
1006

793874
3366
127847
299158
792

Total Non Current Assets

1,261,154

1,225,037

312748
356776
133092
70821
6165
49506
6689

329862
229723
138782
36558
9118
5534
64138
3235

935797
2,196,951

816950
2,041,987

200000000
997181
99718
9819

100000000
997181
99718
-138659

1106718

958240

long term financing


long term deposites
long term employee benefit
deffered taxation

73865
5971
10111
106677

131785
3581
9544
48058

total non current liabilities

196624

192968

ASSETS

CURRENT ASSETS
stores, spare parts and loose tools
stock in trade
trade debts
loans and advances
trade deposties and short term prepayments
other receivables and accrued interest
taxation - net
cash and bank balances
Total current assets
Total assets

Equity And Liabilities


share capital and reserves
Authorized share capital 200m @ Rs10 each.
issued, subscribed and paidup capital
share premium
accumulated profit / (loss)
Total Equity
NON-CURRENT LIABILITIES

Current Liabilities
Trade and other payables
accrued mark-up
current maturity of long term financing
taxation (net)
short term borrowings

260455
17270
57919
1891
556074

404698
11816
57919

Total current liabilities

893609

890779

Total liabilities & Equity

2196951

2041987

416346

RATIO ANALYSIS
Profitability Ratio
Return on asset
Return on equity
Gross profit to sales
Net profit to sales

2013

2012

6.758366482
13.41606444
20.56219909
6.288264571

-2.148985278
-4.579437302
10.80679333
-1.896197019

Efficiency Ratio
Accounts Recievable turnover Ratio
Asset Turnover
Inventory Turnover

2013

2012

17.36975216
1.074758609
11.98945949

20.34882658
1.133313287
14.42587422

2013

2012

67.16018535
2.65
1.7311925
1.381366421
0.148897743
1.109846658

-227.2414657
2.103
0.169135409
3.501757235
-0.044006053
0.960948915

Market Value
P/E Ratio
Market -To-Book Ratio
Degree of financial leverge
Degree of operational leverge
Earning per share
Book value per share

DATA EXTRACTED FROM 2012-13, 2011-12 FINANCIAL STATEME


Inventory
TRADE DEBTS

2013

2012

154244
133092

158644
138782

fit & Loss Statement

e year ended June 30, 2013


Horizontal Analysis

Vertical Analysis

Diff.

Change in %

2013

2012

46,981
-188,440
235,421

2.03010875
-9.12931861
94.13375878

100
16.29933021
4.21902506

100
19.650981
2.380944674

42,185
2,448
44,633
280,054

-38.96061916
-3.477420913
-24.98027122
392.1281452

-0.574319504
-0.590465207
-1.16478471
3.05424035

-1.030817321
-0.670198816
-1.701016137
0.679928537

-33,046
13,431
-19,615

1258.415842
-13.91842318
19.78834591

-0.309983588

-0.025000243

4,027
249,622
-72,106
104,596
0
104,596
1.05

19.85406498
-3363.271355
197.7674163
-238.3574131

0.211249749
2.233668465
-0.94342
1.290248465

0.193099743
-0.070659483
-0.347109235
-0.417768718

ALANCE SHEET

e year ended june 30 2013

ANALYSIS

Rupees "000"

Horizontal Analysis

Vertical Analysis

Difference

Change in %

2013

2012

38,821
-2,918
0
0
214

4.890070717
-86.69043375
0
0
27.02020202

37.90230187
0.020391898
5.819292283
13.61696278
0.045790735

38.87752469
0.164839443
6.260911553
14.65033813
0.038785751

36,117

2.948237482

57.40473957

59.99239956

-17,114
127,053
-5,690
34,263
-2,953
43,972
-64,138
3,454

-5.18823023
55.3070437
-4.099955326
93.72230428
-32.38648826
794.5789664
-100
106.7697063

14.23554736
16.23959751
6.058032246
3.223603986
0.280616181
2.253395729
0
0.304467419

16.1539716
11.24997368
6.79641937
1.790315022
0.446525859
0.27101054
3.140960251
0.158424123

118,847
154,964

14.54764673
7.588882789

42.59526043
100

40.00760044
100

100,000,000
0
0
148,478

100
0
0
-107.0814011

45.38931455
4.538926904
0.446937597

48.83385643
4.883380746
-6.790395825

148,478

15.49486559

50.37517905

46.92684136

-57,920
2,390
567
58,619

-43.95037371
66.74113376
5.940905281
121.9755296

3.362159648
0.271785761
0.460228744
4.855684082

6.453762928
0.175368403
0.467387892
2.353491966

3,656

1.894614651

8.949858235

9.45001119

-144,243
5,454
0
1,891
139,728

-35.64213315
46.1577522
0
#DIV/0!
33.5605482

11.855294
0.786089449
2.63633554
0.086073836
25.31116989

19.81883332
0.578652068
2.836403954
0
20.38925811

2,830

0.317699452

40.67496271

43.62314745

154,964

7.588882789

100

100

RATIO ANALYSIS
Liquidity Ratio
Current Ratio (times)
Quick Ratio (times)

2013

2012

1.047210805
0.211823068

0.917118612
0.165642657

Solvancy Ratio
Interest Coverage ratio
Debt to Equity ratio
Debt ratio

2013

2012

-4.231198912
0.985104607
0.496248209

-0.740108603
1.130976582
0.530731586

NCIAL STATEMENT

Average

2011

2012-13

2011-12

127525
88672

156444
135937

143084.5
113727

Diff
0.130092
0.04618