Assignment#2

Submitted to:
Sir Amir Rafique

Submitted by:
Shaheena Sarfraz
(1235172)
MBA-Eve

Submitted on:
03-07-2014





s
Ratio Analysis

1. Attock Cement LTD
(All amounts are in thousand Rupees)



2011 2012 2013




1.70 2.15 2.77




2011 2012 2013




0.73 1.45 2.19





1,378,379
2,347,481


1,334,512
3,358,000


1674350
4,630,800


s Liabilitie Current
Inventory - Assets Current
Ratio Quick 2.


Liabilites Current
Assets Current
ratio Current 1.


1,378,379
1,342,341 - 2,347,481


1,334,512
1,419,793 - 3,358,000


1674350
956,276 - 4,630,800


Assets Total
Sales Net
Turnover Asset Total 3.

2011 2012 2013




1.10 1.18 1.07








2011 2012 2013




0.0007 0 0.001




2011 2012 2013




0.0005 0 0.0007


7,743,149
8,533,921


8,901,483
10,503,898


10,705,596
11,507,706
Assets Total
Debt Total
Ratio Debt Total 4.


7,743,149
3,980


8,901,483
0


10,705,596
8,379
Equity Total
Debt Total
Ratio Equity to Debt 5.
Expense Interest
EBIT
Earned Interest Times 6.


5,798,412
3,980


6,628,893
0


7946651
379 , 8
(Already given in annual report)
2011 2012 2013
43.59 176.4 180.68






2011 2012 2013




0.21 0.26 0.30




2011 2012 2013



0.08 0.13 0.18





Sales Net
Sold Goods of Cost Sales Net
Margin Profit Gross 7.

8,553,921
6,823,346 - 8,553,921


10,503,898
7,691,421 - 10,503,898


1,378,379
11,507,70 - 11,507,706
Sales Net
Income Net
Margin Profit Net 8.


8,533,921
684,429


10,503,898
1,436,649


11,507,706
2,136,085
Assets Total
Income Net
Assets on Return 9.

2011 2012 2013




0.09 0.16 0.20





(Already given in annual report)

2011 2012 2013
0.11 0.21 0.26




(Already given in annual report)
2011 2012 2013
Rs 7.901 Rs 16.59 Rs 21.45






77,743,149
684,429


8,901,483
1,436,649


10,705,596
2,136,085
Equity Total
Income Net
Equity on Return 10.
g Outstandin Shares
Income Net
Share Per Earnings 11.

2. Bestway Cement LTD
(All amounts are in rupees)




2011 2012 2013




0.53 1.18 0.63




2011 2012 2013




0.53 0.68 0.66




120 9,629,477,
761 5,103,635,


6,775,390
7,963,337


8,083,854
5,167,017


s Liabilitie Current
Inventory - Assets Current
Ratio Quick 2.


120 9,629,477,
2,337,548 - 761 5,103,635,


8,083,854
2,493,464 - 7,963,337


6,775,390
3,510,782 - 7,963,337


Assets Total
Sales Net
Turnover Asset Total 3.


Liabilites Current
Assets Current
ratio Current 1.


2011 2012 2013




0.46 0.60 0.52







2011 2012 2013







0.62 0.26 0.21



2011 2012 2013




0.23 0.12 0.14


,185 29,409,252
6,906 813,332,36


39,885,981
24,074,046


33,693,878
17,788,956
Assets Total
Debt Total
Ratio Debt Total 4.


,185 29,409,252
445 6,906,944,


39,855,981
4,760,828


33,693,878
4,996,528
Equity Total
Debt Total
Ratio Equity to Debt 5.
Expense Interest
EBIT
Earned Interest Times 6.


18,417,218
4,760,828


23,955,020
4,966,528


,923 10,972,168
445 , 944 , 906 , 6

2011 2012 2013




3.41 1.94 1.89





2011 2012 2013




0.22 0.32 0.41




2011 2012 2013



0.13 4.98 3.82






5 124,232,13
6 424,137,60


1,363,170
2,657,503


1,436,217
2,725,418
Sales Net
Sold Goods of Cost Sales Net
Margin Profit Gross 7.

,906 13,332,306
,089 10,418,537 - ,906 13,332,306


17,788,956
12,093,170 - 17,788,956


24,074,046
14,103,717 - 24,074,046
Sales Net
Income Net
Margin Profit Net 8.


,906 13,332,306
5 179,230,22


3,570,935
6 117,788,95


6,288,271
24,074,045
Assets Total
Income Net
Assets on Return 9.
2011 2012 2013




0.006 052 0.60





(Already given in annual report)

2011 2012 2013
0.12 0.33 0.30




(Already given in annual report)
2011 2012 2013
Rs 0.57 Rs 6.18 Rs 10.86




,185 29,409,252
5 179,230,22


33,693,878
17,778,596


39,855,981
24,074,046
Equity Total
Income Net
Equity on Return 10.
g Outstandin Shares
Income Net
Share Per Earnings 11.

3. Cherat Cement Ltd




2011 2012 2013




0.95 1.23 1.96




2011 2012 2013




1.67 0.32 2.40




1,799,917
1,717,555


1,040,162
1,289,206


782,308
1,535,642


s Liabilitie Current
Inventory - Assets Current
Ratio Quick 2.


1,799,917
1,179,905 - 1,717,555


1,289,206
869,760 - 1,289,206


1,533,642
967,917 - 1,533,642


Assets Total
Sales Net
Turnover Asset Total 3.


Liabilites Current
Assets Current
ratio Current 1.
2011 2012 2013




0.79 1.16 1.24







(Already Given in annual report)
2011 2012 2013
34.60 24.73 5.57





(Already Given in annual report)
2011 2012 2013
2011 2012 2013




0.41 0.28 0.08


5,635315
4,244,009


4,711,564
5,457,207


5,064,501
6,294,376
Assets Total
Debt Total
Ratio Debt Total 4.


5,365,315
2,250,913


4,711,564
1,325,014


5,064,501
440,800
Equity Total
Debt Total
Ratio Equity to Debt 5.
Expense Interest
EBIT
Earned Interest Times 6.
15.51 2.84 1.19





2011 2012 2013




0.13 -3.88 -1.43




2011 2012 2013



0.016 0.49 0.72




2011 2012 2013




0.012 0.09 0.24
Sales Net
Sold Goods of Cost Sales Net
Margin Profit Gross 7.

4,244,009
3,677,159 - 4,244,009


882,318
4,304,750 - 882,318


1,690,688
4,107,727 - 1,690,688
Sales Net
Income Net
Margin Profit Net 8.


4,244,009
68,051


882,318
436,826


1,690,688
1,224,214
Assets Total
Income Net
Assets on Return 9.


5,365,315
5 179,230,22


4,711,564
436,826,


39,855,981
1,224,214


(Already given in annual report)

2011 2012 2013
0.03 0.17 0.37




(Already given in annual report)
2011 2012 2013
Rs 0.72 Rs 4.57 Rs 12.81









Equity Total
Income Net
Equity on Return 10.
g Outstandin Shares
Income Net
Share Per Earnings 11.