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Attock Cement Pakistan

Profit and Loss Account


For the year ended June 30, 2013
Rupees ,000

Net Sales
Cost of Sales
Gross Profit
Distribution costs
Administrative expenses
Other Expenses
Other Income
Profit from operations
Finance Cost
Profit before Texation
Texation
Profit after Taxation
Other comprehensive Income
Total Comprehensive Income
Bassic and Diluted earnings per share

2013

2012

2,361,192
7,972,732
3,534,974
577,636
263,216
230,172
227,029
2,690,979
14,894
2,676,085
540,000
2,136,085
0
2,136,085
Rs 21.45

2,314,211
7,691,421
2,812,477
571,002
221,577
119,173
145,899
2,046,624
11,593
2,035,031
598,382
1,436,649
0
1,436,649
Rs 14.43

Attock Cement Pakistan

Balance Sheet
For the year ended June 30, 2013
Rupees ,000

Non-current assts
Fixed assets - property, plant and equipment
Long-term investment
Long-term loans and advances
Long-term deposits
Current assets
Stores, spares and loose tools
Stock-in-trade
Trade debts - considered good
Loans and advances
Short-term deposits and prepayments
Investments
Accrued interest
Other receivables
Cash and bank balances
Total assets
Share capital and reserves

2013

2012

5,998,663
4500
28653
42980
6074796

5,471,655
4500
24348
42980
5543483

956,276
564,899
349,283
35,434
19,423
2,282,729
4,298
29,444
389,014
4630800
10705596

1,419,739
539,343
190,444
35,390
13,902
879,362
2,149
57,909
219,762
3358000
8901483

Share capital
Unappropriated profit

995,848
6,950,803
7,946,651

865,955
5,762,938
6,628,893

6517
1,078,078
1084595

0
938,078
938078

1,613,545
subject to finance lease
1,862
58,943
1674350
2758945

1,205,215
0
129,297
1334512
2272590

10705596

8901483

2013

2012

113.9669709
90.46638308
132.5201424

88.43722547
62.0794301
135.2104454

2013

2012

80.19263687
4.55154007
73.86977576

39.96289005
9.133473568
57.19404451

2013

2012

2.765729985
2.194597306
0.569721384

2.516275612
1.452411818
0.568825908

Non-current liabilities
Liabilities against asset subject to finance lease
Deferred taxation
Current liabilities
Trade and other payables
Current maturity of liabilities against asset
Taxation - provision less payments
Total Liabilities
Comtingency and commitments
Total equity and liabilities

Profitability Ratio
Operating Profit Margin
Net Profit Margin
Cash Flow Margin

Efficiency Ratio
Accounts Recievable turnover Ratio
Average Collaction Period
Average Payment Period

Liquidity Ratio
Current Ratio
Quick Ratio
Cash Ratio

Solvancy Ratio
Current debts to Inventory Ratio
Total Liabilities to net worth Ratio
Fixed assets to net worth Ratio

2013

2012

1.750906642
0.347183361
1.170998511

0.939969952
0.342830998
1.27252007

2013

2012

0.466200466
13.626
0.073389109

0.693000693
11.456
0.087290503

Market Value
P/E Ratio
Market -To-Book Ratio
Book-To-Market Ratio

fit and Loss Account


the year ended June 30, 2013
Rupees ,000

Comparative Analysis

Component Analysis

Difference

Change in %

2013

2012

46,981
281,311
722,497
6,634
41,639
110,999
81,130
644,355
3,301
641,054
-58,382
699,436
0

2.03010875
3.657464596
25.6889923
1.161817297
18.7921129
93.14106383
55.60696098
31.48379966
28.47407919
31.50094519
-9.756643749
48.68523905

20.51835527
69.2816796
30.7183204
5.019558199
2.287302091
2.000155374
1.972843241
23.38414798
0.129426317
23.25472166
4.692507786
18.56221388
0
18.56221388

22.03192567
73.22444487
26.77555513
5.4360962
2.109474026
1.134559761
1.388998637
19.48442378
0.110368551
19.37405523
5.696761336
13.6772939
0
13.6772939

Rs 7.02

0
48.64864865

Balance Sheet
the year ended June 30, 2013
Rupees ,000

Comparative Analysis

Component Analysis

Difference

Change in %

2013

2012

527,008
0
4,305
0
531,313

9.631601408

9.58446161

56.03296631
0.042034091
0.267645071
0.401472277
56.74411775

61.46902713
0.050553374
0.273527456
0.482840893
62.27594885

-463,463
25,556
158,839
44
5,521
1,403,367
2,149
-28,465
169,252
1,272,800
1,804,113

-32.64423954
4.738357594
83.40457037
0.124328906
39.71371026
159.5892249
100
-49.15470825
77.01604463
37.903514
20.26755542

8.932487271
5.276670257
3.262620783
0.330985776
0.181428479
21.32276428
0.040147228
0.27503373
3.633744445
43.25588225
100

15.94946595
6.059024097
2.139463728
0.397574202
0.156176224
9.878825809
0.024142045
0.65055452
2.468824577
37.72405115
100

17.68112371

129,893
1,187,865
1,317,758
6,517
140,000
146,517

14.99997113
20.61214263
19.87900544

9.302125729
64.92681958
74.22894531

9.728210457
64.74132456
74.46953502

14.92413211
15.61885046

0.060874705
10.07022869
10.1311034

0
10.53844623
10.53844623
13.5394855
0
1.452533246
14.99201875
25.53046498
100

408,330
1,862
-70,354
339,838
486,355

33.88026203
-54.41270872
25.46533864
21.40091262

15.07197731
0.017392773
0.55058121
15.63995129
25.77105469

1,804,113

20.26755542

100

Attock Cement Pakistan

Balan

For the year en


Rupees ,000

2013
Non-current assts
Fixed assets - property, plant and equipment
Long-term investment
Long-term loans and advances
Long-term deposits

5,998,663
4500
28653
42980
6074796

Current assets
Stores, spares and loose tools
Stock-in-trade
Trade debts - considered good
Loans and advances
Short-term deposits and prepayments
Investments
Accrued interest
Other receivables
Cash and bank balances

956,276
564,899
349,283
35,434
19,423
2,282,729
4,298
29,444
389,014
4630800
10705596

Total assets
Share capital and reserves
Share capital
Unappropriated profit

995,848
6,950,803
7,946,651

Non-current liabilities
Liabilities against asset subject to finance lease
Deferred taxation
Current liabilities
Trade and other payables
Current maturity of liabilities against asset
Taxation - provision less payments
Total Liabilities
Comtingency and commitments
Total equity and liabilities

subject to finance lease

6517
1,078,078
1084595
1,613,545
1,862
58,943
1674350
2758945
10705596

Balance Sheet
Rupees ,000

For the year ended June 30, 2013


Rupees ,000
Comparative Analysis

Component Analysis

2012

Difference

Change in %

2013

2012

5,471,655
4500
24348
42980
5543483

527,008
0
4,305
0
531,313

9.631601408

9.58446161

56.03296631
0.042034091
0.267645071
0.401472277
56.74411775

61.46902713
0.050553374
0.273527456
0.482840893
62.27594885

1,419,739
539,343
190,444
35,390
13,902
879,362
2,149
57,909
219,762
3358000
8901483

-463,463
25,556
158,839
44
5,521
1,403,367
2,149
-28,465
169,252
1,272,800
1,804,113

-32.64423954
4.738357594
83.40457037
0.124328906
39.71371026
159.5892249
100
-49.15470825
77.01604463
37.903514
20.26755542

8.932487271
5.276670257
3.262620783
0.330985776
0.181428479
21.32276428
0.040147228
0.27503373
3.633744445
43.25588225
100

15.94946595
6.059024097
2.139463728
0.397574202
0.156176224
9.878825809
0.024142045
0.65055452
2.468824577
37.72405115
100

865,955
5,762,938
6,628,893

129,893
1,187,865
1,317,758

14.99997113
20.61214263
19.87900544

9.302125729
64.92681958
74.22894531

9.728210457
64.74132456
74.46953502

0
938,078
938078

6,517
140,000
146,517

14.92413211
15.61885046

0.060874705
10.07022869
10.1311034

0
10.53844623
10.53844623

1,205,215
0
129,297
1334512
2272590

408,330
1,862
-70,354
339,838
486,355

-54.41270872
25.46533864
21.40091262

15.07197731
0.017392773
0.55058121
15.63995129
25.77105469

13.5394855
0
1.452533246
14.99201875
25.53046498

8901483

1,804,113

20.26755542

100

100

17.68112371

33.88026203