Cement Cement 729 - Cement

A. Non-Current Assets (A1+A3+A4+A5+A6)

1. Capital work in progress
2. Operating fixed assets at cost
3. Operating fixed assets after deducting accumulated depreciation
4. Intangible assets
5. Long term investments
of which: i) Investments in subsidiaries
ii) Investments in associates
6. Other non-current assets
of which: i) Long term loans and advances
ii) Long term deposits
B. Current Assets (B1+B2+B3+B4+B5+B6)
1. Cash & bank balance
2. Inventories
i) Raw material
ii) Work in progress
iii) Finished goods
3. Trade Debt / accounts recievables
4. Short term loans and advances
5. Short term investments
6. Other current assets
of which: i) Stores, spares & loose tools
ii) Trade deposits & pre-payments
Total Assets (A+B) / Equity & Liabilities (C+D+E)
C. Shareholders' Equity (C1+C2+C3)
1. Issued, Subscribed & Paid up capital
i) Ordinary Shares
ii) Preference shares
2. Reserves
i) Capital Reserve
ii) Revenue Reserve
of which: un-appropriated profit(loss) / retained earnings
3. Surplus on revaluation of fixed assets
D. Non-Current Liabilities (D1+D2+D3+D4+D5)
1. Long term borrowings
of which: i) Long term secured loans
ii) Long term unsecured loans
iii) Long term lease finance
2. Subordinated loans / Sponsor's loans
3. Debentures/TFCs (bonds payable)
4. Employees benefit obligations
5. Other non-current liabilities
E. Current Liabilities (E1+E2+E3+E4)
1. Trade Credit & other accounts payables
of which: i) Trade credits
2. Short term Borrowings
of which: i) Short term Secured loans
 ii) Short term unsecured loans
iii) Short term lease finance
3. Current portion of non-current liabilities
4. Other current liabilities
of which: i) Interest / markup payables
ii) Taxes payable
F. Operations:
1. Sales
i) Local sales (Net)
ii) Export Sales (Net)
2. Cost of sales
i) Cost of material
ii) Labour
iii) Overhead
3. Gross profit / (loss) (F1-F2)
4. General, administrative and other expenses
i) Selling & distribution expenses
of which: Advertisement & promotions
ii) Administrative and other expenses
of which: Corporate social responsibilities
5. Other income / (loss)
6. EBIT (F3-F4+F5)
7. Financial expenses
of which: (i) Interest expenses
8. Profit / (loss) before taxation (F6-F7)
9. Tax expenses
i) Current
a) for the year
b) prior year
ii) Deferred
10. Profit / (loss) after tax (F8-F9)
11. Cash dividends
12. Bonus shares / stock dividends
G. Statement of Cash Flows
1. Net cash flows from operating activities
2. Net cash flows from investing activities
3. Net cash flows from financing activities
H. Miscellaneous
1. Total capital employed (C+D)
2. Retention in business (F10-F11-F12)
3. Depreciation for the year
4. Salaries, wages and employee benefits
5. Total fixed liabilities (D1+D3)
6. Contractual liabilities (H5+E2(i))
7. Purchases (F2+Current year B2 - Prev. Year B2)
8. Operating cash flow (F6+H3-F9(i(a))
I. Key Performance Indicators
Profitability Ratios
P1. Net Profit margin / Net profit to sales (F10 as % of F1)
P2. Asset turnover (F1 to Avg {Current year(A+B),previous year (A+B)})
P3. Return on Assets (F10 as a % of Avg {Current year(A+B),previous year (A+B)}
P4. Financial leverage (Avg. {Current year(A+B),previous year (A+B) to Avg. Current year(C),previous year (C))})
P5. Return on equity (F10 as % of Avg {Current year(C),previous year (C)}
P6. Gross profit margin / Gross profit to sales (F3 as % of F1)
P7. Operating return on assets (F6 as a % of Avg. {Current year(A+B),previous year (A+B)}
P8. Return on capital employed(F7 as a % of Avg {Current year H1, previous year H1}
Liquidity Ratios
L1. Current ratio (B to E)
L2. Quick ratio (B1+B3+B5 to E)
L3. Cash to current liabilities (B1+B5 to E)
Activity Ratios
AC1. Inventory Turnover Ratio (F1 to B2)
AC2. No. of days in inventory (365 to AC1)
AC3. Receivables turnover ratio (F1 to Avg. {Current year(B4),previous year (B4)})
AC4. No. of days in receivables (365 to AC3)
AC5. Payable turnover ratio (H7 to Avg. {Current year(E1(i),previous year(E1 (i)})
AC6. No. of days in payable (365 to AC5)
AC7. Working capital turnover (F1 to B-E)
AC8. Cash conversion cycle (AC2+AC4-AC6)
Cash Flow Ratios
CF1. Cash flow from operations to sales (G1 to F1)
CF2. Cash return on assets (G1 as % of Avg. {Current year(A+B),previous year (A+B)})
CF3. Cash return on equity (H8 to Avg. {Current year(C),previous year (C)})
CF4. Cash to income (H8 to F10)
CF5. Debt coverage ratio (H8 to (D+E))
Valuation Ratios
V1. Paid up value of shares (Rs.)
V2. Market price per share
V3. Basic earnings per share (Rs./share) ( F10 to No. of shares)
V4. Price earnings ratio (V2 to V3)
V5. Dividend payout ratio (F11 to F10)
V6. Cash dividend per share (Rs./share) (F11 to No. of shares)
V7. Book value per share (Rs./share) (C to No. of shares)
Solvency Ratios
S1. Debt equity ratio [(D+E) to C]
S2. Debt to assets ratio ( D+E as % of Avg. {Current year(A+B),previous year (A+B)})
S3. Debt to capital ratio (D+E to H1)
S4. Interest cover ratio ( F6 to F7(i))
252,912,686 250,040,271 247,285,371 275,739,737 289,315,842 331,650,984
27,791,952 30,873,623 5,372,736 8,525,394 13,086,601 17,521,499
289,941,096 292,959,985 295,666,463 322,794,949 336,481,842 364,859,145
210,949,962 207,646,020 220,891,351 237,154,019 241,802,431 258,237,331
62,813 73,765 157,972 8,173,505 7,853,747 18,875,524
9,834,373 5,564,730 17,230,935 16,752,261 21,763,174 32,459,626
1,711,629 9,028,109
19,509,472 22,333,639
4,273,586 5,882,133 3,632,377 5,134,558 4,809,889 4,557,004
1,853,595 537,640
1,041,287 1,006,399
54,554,122 62,068,545 64,919,156 98,318,188 122,253,592 134,983,499
1,886,277 2,883,299 3,463,935 9,806,413 18,258,742 30,481,424
7,044,531 9,673,440 11,486,310 25,169,802 19,947,719 19,950,686
5,886,215 5,949,744
8,897,364 8,819,344
5,164,140 5,181,598
3,267,875 2,945,120 4,121,810 5,797,842 7,270,831 8,114,222
3,461,853 4,605,335
12,409,183 12,300,929 12,065,956 21,830,883 33,273,022 33,261,733
29,946,256 34,265,757 33,781,145 35,713,248 40,041,425 38,570,099
29,409,318 28,732,819
1,043,485 1,386,632
307,466,808 312,108,816 312,204,527 374,057,925 411,569,434 466,634,483
126,528,594 139,027,318 159,111,454 208,275,533 252,138,953 282,448,891
58,277,252 67,239,446 73,819,289 73,432,748 76,084,802 75,242,193
57,248,786 66,216,126 72,804,034 72,945,756 75,597,810 74,755,201
1,028,466 1,023,320 1,015,255 486,992 486,992 486,992
44,551,024 48,825,523 59,035,580 96,906,635 153,287,177 185,718,872
33,261,806 36,178,449 30,829,586 41,757,593 58,716,349 57,806,028
11,289,219 12,647,074 28,205,994 55,149,042 94,570,828 127,912,844
61,513,281 84,799,396
23,700,318 22,962,349 26,256,585 37,936,150 22,766,974 21,487,826
87,887,665 84,976,277 74,755,252 89,514,037 81,982,819 96,204,413
60,109,330 55,697,854 43,856,404 48,099,561 40,285,829 52,084,314
56,696,881 50,362,197 38,430,496 42,069,912 36,507,065 49,110,754
3,412,449 5,335,657 5,425,908 6,029,649 2,965,673 2,343,506
871,309 763,819
- -
14,764,800 11,833,000 11,033,000 9,943,000 3,460,000 3,460,000
640,683 766,397 892,380 1,045,254 848,541 881,677
12,372,852 16,679,026 18,973,468 30,426,222 37,388,449 39,778,422
93,050,549 88,105,221 78,337,821 76,268,355 77,447,662 87,981,179
40,416,138 47,462,425
9,890,039 9,430,116
57,278,401 44,868,693 36,150,630 23,506,848 14,797,828 14,850,657
57,278,401 44,868,693 36,150,630 23,506,848 13,774,079 13,700,238
 478,436 362,896
- -
12,656,674 16,761,662
35,772,148 43,236,528 42,187,191 52,761,507 9,577,022 8,906,435
3,696,749 3,770,558
2,113,391 2,735,504
- - - - - -
114,526,565 133,535,398 172,236,824 217,888,407 262,316,824 270,358,915
74,788,742 96,666,821 134,065,322 149,616,207 218,957,835 232,328,376
39,737,823 36,868,577 38,171,502 68,272,200 43,358,989 38,030,539
96,320,698 107,064,158 123,659,872 147,012,270 182,374,794 182,011,198
15,797,490 16,794,694 34,928,355 48,964,337 38,144,194 35,861,675
6,943,032 7,959,768
80,523,208 90,269,464 88,731,517 98,047,933 137,287,568 138,189,755
18,205,867 26,471,240 48,576,952 70,876,137 79,942,030 88,347,717
15,074,970 13,606,945 13,417,615 17,721,808 20,443,401 22,209,928
11,319,326 9,742,924 8,567,710 9,500,522 10,290,481 10,099,564
81,142 106,480
3,755,644 3,864,021 4,849,905 8,221,286 10,152,920 12,110,364
413,231 125,515
2,944,147 2,552,368 2,874,518 4,183,370 6,522,979 9,126,464
66,021,608 75,264,253
12,563,351 13,017,030 12,971,431 9,277,962 7,301,906 5,623,978
11,825,364 10,402,376 7,641,605 5,043,590 6,731,564 4,242,188
(6,488,307) 2,399,633 25,062,424 48,059,737 58,719,702 69,640,275
14,957,396 16,808,977
1,231,164 1,708,411 1,729,034 2,222,803 9,244,989 13,942,698
9,321,611 13,692,346
(76,622) 250,352
5,712,407 2,866,279
43,762,306 52,831,298
8,072,235 1,683,180 4,404,735 11,487,618 14,568,009 21,308,873
- - - - 176,632 176,632
- -
6,630,273 6,174,451 34,758,298 52,281,618 63,876,071 74,149,360
(6,240,456) (57,538,097)
(32,194,585) 1,266,090
- - - - - -
214,416,260 224,003,595 233,866,706 297,789,570 334,121,772 378,653,304
(15,791,706) (991,958) 18,928,655 34,349,316 29,017,665 31,345,793
8,571,321 9,028,003 16,713,768 16,867,826 13,237,352 14,009,078
2,116,093 6,841,159 7,871,375 10,777,816 16,268,092 16,775,869
71,461,681 62,195,197 49,463,496 52,012,912 43,745,829 55,544,314
128,740,082 107,063,890 85,614,126 75,519,760 57,519,908 69,244,552
177,152,711 182,014,165
69,937,349 75,580,985
- - - - - -
 - -
(6) 2 15 22 17 20
0 0 1 1 1 1
(2) 1 8 14 11 12
2 2
(5) 2 17 26 19 20
30 33
17 17
(3) 1 11 18 21 21
- -
1 1 1 1 2 2
0 0 0 0 1 1
1 1
- -
16 14 15 9 13 14
28 27
76 67
5 5
18 19
20 19
6 6
12 13
- -
0 0
16 17
0 0
2 1
0 0
- -
210 200 200 200 200 190
1,192 1,639
(1) 0 3 6 6 7
207 233
0 0
2 3
33 38
- -
1 1 1 1 1 1
0 0
0 0
0 1 4 11 10 18