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STATEMENT OF FINANCIAL POSITION

BALANCE SHEET
Jan-17 Jan-16
ASSETS

NON CURRENT ASSETS


Property,Plant and equipment 812 1,005
Intangeble Assets 423 373
Long term deposits 114 114
1,349 1,492

CURRENT ASSETS
Stock in trade 835,451 436,549
Trade debts unsecured 116,460 74,201
Short term payments 63,623 -
Taxation-net 26,216 9,989
Loans and advance 264,326 5,582
Trade deposites and prepayents 43,703 5,096
Other receivables 370,168 233,118
Cash and bank balances 47,283 55,363
1,767,230 819,898

Total Assets 1,768,579 821,390

EQUITY AND LIABILITIES

EQUITY
Share capital 108,000 108,000
Accumulated loss 6,845 12,866
Total Equity 101,155 95,134

LIABILITIES

Non-Current Liabilities
Long term loan 212,000 -

Current Liabilities
Trade and Other Payables 1,089,360 726,256
Short term borrowings 355,675 -
Accrued Markup 10,389 -
1,455,424 726,256

Total liability 1,667,424 726,256

Total equity and liabilities 1,768,579 821,390


AL POSITION

Jan-15 Jan-14 Jan-13

1
2,007 2,708 5,975 2
83 - -
177 - -
2,267 2,709 5,976 1
2
3
428,072 344,675 239,019
38,227 52,288 38,696
- 2,049 -
11,735 11,169 16,512
7,165 1,238 308,427
7,654 52 142,402 1
163,050 49,285 56,766 2
63,219 108,470 387,664 3
719,142 569,206 374,688 4
5

721,409 571,915 380,664 1


2
3

108,000 108,000 108,000


30,507 31,955 34,451
77,493 76,045 73,548

- - -

615,218 399,435 250,521


28,698 96,435 56,595
- - -
643,916 495,870 307,116
1
643,916 495,870 307,116 2
3
4
5

721,409 571,915 380,664


RATIOS

Liquidity
Current assets/Current liabilities
Current assets-Inventories/Current liabilities

Solvency
debt/equity
total assets/debt
equity/total assets

Asset utilization
Revenue/Average total assets

Profitability Ratio
Gross profit/sales
operating income/sales
Net income/sales
Net income/Total assets
Net Income/Equity

Market Value Ratios


Price per share/Earning per share
Common equity/Shares outstanding
Market price per share/Book value per share

Values Needed for Calculati


Revenue
Gross Profit
Operating Income
Net Income
Price per Share
E.P.S
No. of Shares
Market price per share
Book value per share
Market/Book Ratio

Group Members
Noman Javed (15117)
Saad Maqsood (15116)
Aaveeza Khanam (12048)
Syeda Wajiha Fatima (14815)
Maheen Khan (15498)
RATIOS

Jan-17 Jan-16 Jan-15 Jan-14

1.2142 1.1289 1.1168 1.1479


0.6402 0.5278 0.4520 0.4528

16.4839 7.6340 8.3093 6.5207


1.0607 1.1310 1.1203 1.1534
0.0572 0.1158 0.1074 0.1330

0.7858 1.8064 1.8609 2.2423

0.2468 0.1545 0.1425 0.1281


0.0500 0.0389 0.0236 0.0264
0.0043 0.0192 0.0091 0.0104
0.0034 0.0346 0.0169 0.0233
0.0594 0.2987 0.1573 0.1752

342.9177 21.1319 76.6090 73.7632


9.3700 8.7900 7.1800 7.0400
20.3842 6.3129 12.0529 12.9261

s Needed for Calculations


Jan-17 Jan-16 Jan-15 Jan-14
1,389,745 1,483,737 1,342,485 1,282,432
342,931 229,244 191,265 164,301
69,541 57,705 31,736 33,874
6,013 28,420 12,192 13,326
191.00 55.49 86.54 91.00
0.56 2.63 1.13 1.23
10,796 10,823 10,793 10,802
191.00 55.49 86.54 91.00
9.37 8.79 7.18 7.04
20.38 6.31 12.05 12.93
Jan-13

1.2200
0.4418

4.1757
1.2395
0.1932

3.1488

0.1237
0.0306
0.0074
0.0232
0.1201

34.6710
6.8100
4.1630
Jan-13
1,198,620
148,223
36,720
8,831
28.35
0.82
10,800
28.35
6.81
4.16
Liquidity 2017 2016 2015 2014 2013

1 Current assets/Current liabilities


1.21 1.13 1.12 1.15 1.22
2 Current assets-Inventories/Current liabilities 0.64 0.54 0.6 0.45 0.44

Solvency
1 debt/equity 16.48 7.63 8.31 6.54 4.17
2 total assets/debt 1.06 1.13 1.12 1.15 1.24
3 equity/total assets 0.06 0.11 0.11 133 193

Asset utilization

Revenue/Average total assets


0.78 1.8 1.86 2.24 -

Profitability Ratio
1 Gross profit/sales 0.24 0.15 0.14 0.12 0.12
2 operating income/sales 0.05 0.039 0.024 0.026 0.031
3 Net income/sales 0.0043 0.019 0.009 0.01 0.0073
4 Net income/Total assets 0.0034 0.035 0.017 0.023 0.023
5 Net Income/Equity 0.059 0.29 0.15 0.0001 0.0001

Market Value Ratios


1 Price per share(Book Value per Share)/Earning per share 17 3.34 6.35 7040
2 Common equity/Shares outstanding 9.37 8.79 7.18 7.04 6.81
3 Market price per share/Book value per share 20.38 6.31 12 13 4.2
ASSETS

NON CURRENT ASSETS


Property,Plant and equipment
Intangeble Assets
Long term deposits

CURRENT ASSETS
Stock in trade
Trade debts unsecured
Short term payments
Taxation-net
Loans and advance
Trade deposites and prepayents
Other receivables
Cash and bank balances

Total Assets

EQUITY AND LIABILITIES

EQUITY
Share capital
Accumulated loss
Total Equity

LIABILITIES

Non-Current Liabilities
Long term loan

Current Liabilities
Trade and Other Payables
Short term borrowings
Accrued Markup

Total liability
Vertical Analysis

BALANCE SHEET

Jan-17 Jan-16 Jan-15 Jan-14 Jan-13

0 - - - -
0.05 0.12 0.28 0.47 1.57
0.02 0.05 0.01 - -
0.01 0.01 0.02 - -
0.08 0.18 0.31 0.47 1.57
- - - - -

- - - - -
47.24 53.15 59.34 60.27 62.79
6.58 9.03 5.30 9.14 10.17
3.60 - - 0.36 -
1.48 1.22 1.63 1.95 4.34
14.95 0.68 0.99 0.22 81.02
2.47 0.62 1.06 0.01 37.41
20.93 28.38 22.60 8.62 14.91
2.67 6.74 8.76 18.97 101.84
99.92 99.82 99.69 99.53 98.43
- - - - -
- - - - -
- - - - -
10,000 10,000 10,000 10,000 10,000
- - - - -
- - - - -
- - - - -
- - - - -
6.48 14.87 16.77 21.78 35.17
0.41 1.77 4.74 6.44 11.22
6.07 13.10 12.03 15.34 23.95
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
12.71 - - - -
- - - - -
- - - - -
65.33 100.00 95.54 80.55 81.57
21.33 - 4.46 19.45 18.43
0.62 - - - -
0.01 0.01 0.02 0.02 0.03
- - - - -
1,272 1 2 2 3.26

100

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