Financial Analysis

Group Members

Objective & Significance

Objectives & Significance

 Annual Reports Interviews Study Text Articles Internet

Book, Websites, are main tools which have been described above under the heading of data collection sources

Data Collection Sources

The emulation process will primarily involve the use of ratio

analysis which further be broken in to:
Use of graph to show comparison of past with current data, with competitors, using financial statement absolute figures.

Each expense is analyze on the basis of turnover in respect of income statement whereas balance sheet

items are analyzed over total of assets and equities in

respect of individual asset or equity

Financial Analysis Process

 To analyze trend of components of financial statement using 2006 as base year It will broadly include the companys future plans in terms of increasing financial performance and achieving

Financial Analysis Process

 Financial

analysis

view

the

financial or commercial worth of

the entity from the perspective

of all stakeholders.
Trends

and Performance can be

pictorially in the

represented

form of absolute figures

Data Analysis

Equities side of Balance Sheet

Assets side of Balance Sheet

Profit & Loss A/c

Cash Flow Statement

NOTE: Rupees in 000

Ratio Analysis

NOTE: Rupees in 000

Ratio Analysis

NOTE: Rupees in 000

Ratio Analysis

NOTE: Rupees in 000

Ratio Analysis

NOTE: Rupees in 000

Ratio Analysis

NOTE: Rupees in 000

Ratio Analysis

NOTE: Rupees in 000

Ratio Analysis

NOTE: Rupees in 000

Ratio Analysis

NOTE: Rupees in 000

Ratio Analysis

Common Size Analysis (Horizontal)

Common Size Analysis (Horizontal)

Common Size Analysis (Horizontal)

Trend Analysis (Vertical)

Trend Analysis (Vertical)

Graphical Analysis

Graphical Analysis

Graphical Analysis

Graphical Analysis

Graphical analysis of sales revenue, cost

of sales and Gross profit reflect sound

financial position

Current Gross profit is about 54% of sales while this ratio of Profit & Loss A/c is only about 34% The Liquidity situation improve over its prior years

Conclusion / Findings

Current resources adequately to generate

profit as compared to Profit & Loss A/C

PHDL

has

sound

financial

position

indicating that it has good credit rating, it would have no problem if it plans to obtain further loan for expansion but even for the lender would first need to assess the norms of industry

Conclusion / Findings

By

interview

few

personnel

in

management, we came to know that

PHDL making further plans for expansion

by setting up a new hotel project in Lahore city. However this plan has been deferred for some period

Conclusion / Findings

Pakistan

is

beautiful

country with holiday resorts and hotels like regent plaza.

They should provide better and improved facilities for marketing the world has come to know of this fact

Recommendation