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Financial Analysis of Cement Sector

This document provides financial data for the cement sector in Pakistan from 2001 to 2006. It includes information on the capital structure, liquidity, fixed assets, operations, sources of capital employed, cash flow, and key performance indicators. Some key findings are: - Shareholder's equity more than doubled from Rs. 25 billion in 2001 to Rs. 74.6 billion in 2006. - Gross sales and net profit also increased substantially over this period, with gross sales rising from Rs. 33 billion to Rs. 81 billion and net profit increasing from a loss of Rs. 1.7 billion to a profit of Rs. 17 billion. - Key financial ratios like return on assets, net profit margin, and earnings per share

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Mahnoor Khan
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0% found this document useful (0 votes)
10 views1 page

Financial Analysis of Cement Sector

This document provides financial data for the cement sector in Pakistan from 2001 to 2006. It includes information on the capital structure, liquidity, fixed assets, operations, sources of capital employed, cash flow, and key performance indicators. Some key findings are: - Shareholder's equity more than doubled from Rs. 25 billion in 2001 to Rs. 74.6 billion in 2006. - Gross sales and net profit also increased substantially over this period, with gross sales rising from Rs. 33 billion to Rs. 81 billion and net profit increasing from a loss of Rs. 1.7 billion to a profit of Rs. 17 billion. - Key financial ratios like return on assets, net profit margin, and earnings per share

Uploaded by

Mahnoor Khan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

(Million Rupees)

Cement Sector
Items
[Link] Structure:
[Link] Share Capital
[Link]
[Link]'s Equity (A1+A2)
[Link] Shares
[Link]
[Link] Fixed Laibilities
[Link] Fixed Laibilities (A4+A5+A6)
[Link] Capital Employed (A3+A7)
[Link]:
[Link] Assets:
(1)Cash
(II)Investments
[Link] Current Assets
[Link]
[Link] Assets (B1+B2+B3)
[Link] Liabilities
[Link] Liabilities(A7+B5)
[Link] Current Assets(B4-B5)
[Link] Liabilities
[Link] liquid assets (B1-B5)
[Link] Assets:
[Link] Asset At Cost
[Link] assets after deducting accumulated depreciation
[Link] for the year
[Link] assets (B4+C2)
[Link]:
[Link] sales
(1)Local sales
(2)Export sales
[Link] of Sales
[Link] profit
[Link] and Other Expenses
[Link] profit
[Link] expenses
[Link] profit before tax (D5-D6)
[Link] provision
[Link] amount of dividend
[Link] value of bonus shares issued
[Link] of Increase In Capital Employed:
[Link]/decrease in capital employed (A8 - A8 of preceding year)
[Link] in business (D7-D8-D9)
[Link] from outside the company (E1-E2)
[Link] Flow Data
[Link] for the year plus retention in business: cash flow (C3+E2)
[Link] for the year plus changes in capital employed (C3+E1)
[Link] Financial & Investment Ratios:
[Link] ratio (A7 as % of A8)
[Link] ratio (B4 as % of B5)
[Link] test or Quick ratio (B4-B3 as % B5)
[Link] equity ratio (B6 as % of A3)
[Link] on assets (D7 as % of C4)
[Link] financing ratio (E2 as % of E1)
[Link] flow ratio F1 as % of F2
[Link] equity as % of ordinary share capital (A3 as % of A1)
[Link] and other expenses as % of gross sales (D4 as % D1)
[Link] expenses as % of operating profit (D6 as % of D5)
[Link] expense as % of gross sales (D6 as % of D1)
[Link] expenses as % of contractual liabilities (D6 as % B8)
[Link] provision as % of net pre-tax profit (D8 as % of D7)
[Link] debtors as % of gross sales
[Link] profit as % of shareholders' equity (D7 as % of A3)
[Link] on Equity (D7 as % of A3)
[Link] Performance Indicators:
[Link] cover ratio [(D7 - D8) as % of D9]
[Link] ratio to equity (D9 as % of A3)
[Link] profit margin (D7 as % of D1)
[Link] per share before tax (D7/No. of ordinary shares)
[Link] per share after tax [(D7-D8)/No. of ordinary shares]
[Link] annual % depreciation on written down fixed assets
[Link] as % of total assets (D1 as % of C4)
[Link] per share before tax growth (current year EPS - last year EPS/ last year EPS)
[Link] growth (current year's 'sales - last year's sales / last year's sales)
[Link]-up value of ordinary shares (in rupees)

483

2001

2002

2003

2004

21570.0
3454.3
25024.3
0.0
9778.7
14601.3
24380.0
49404.3

24289.8
6316.5
30606.3
487.0
10893.4
17032.0
28412.4
59018.7

24964.8
5519.6
30484.3
840.5
12543.7
16691.8
30076.1
60560.4

27287.3
8024.1
35311.4
840.5
3857.7
18931.2
23629.4
58940.8

2005

2006

29625.2
34864.8
19586.0
39747.6
49211.2
74612.4
1028.5
1028.5
5527.1
4904.6
25541.1
52484.4
32096.7
58417.5
81307.9 133029.9

4130.9
4568.1
6734.4
8996.4
13280.3
25569.8
762.0
1220.7
1032.4
3298.3
4287.3
6005.8
3368.9
3347.4
5702.0
5698.1
8993.0
19564.0
8414.0
9227.5
8615.3
9583.8
12155.9
15640.2
0.0
0.0
1687.1
2100.6
2156.4
3517.8
12544.9
13795.6
17036.7
20680.8
27592.6
44727.8
20746.2
16799.5
20380.7
25679.2
31905.4
44407.3
45126.2
45211.9
50456.7
49308.6
64002.1 102824.8
-8201.3
-3003.9
-3344.0
-4998.4
-4312.8
320.5
36053.8
34011.5
38055.6
29575.2
40369.1
73518.0
-16615.3 -12231.4 -13646.3 -16682.8 -18625.1 -18837.5
78367.8
57605.7
2702.2
70150.6

86494.6
62022.5
3109.2
75818.1

90963.2
63904.4
2642.4
80941.1

86146.9 116112.5 166559.8


63939.5
85620.5 132709.5
2630.1
3035.6
3331.7
84620.3 113213.1 177437.3

33237.7
33237.7
0.0
31091.6
2146.1
32199.3
1572.0
3276.2
-1704.2
178.4
442.1
0.0

36841.3
36696.0
145.3
32399.1
4442.2
33681.8
3604.6
3224.7
379.9
262.5
572.8
97.9

38320.1
37856.6
463.5
35707.1
2612.9
37327.6
1556.8
2491.2
-934.3
231.6
707.6
109.7

45537.3
44760.2
777.1
36895.0
8642.3
39919.4
6185.7
1486.2
4699.5
622.2
1131.9
677.8

58628.7
55859.3
2769.4
46063.6
12565.1
48646.9
12351.8
1890.1
10461.7
1070.1
867.8
1113.1

80787.6
75881.6
4906.0
58210.9
22576.7
61479.8
20188.9
3112.8
17076.1
1240.5
2289.0
687.5

5923.9
-2324.7
8248.6

9614.4
-455.4
10069.8

1541.7
-1873.5
3415.2

-1619.6
2945.4
-4565.0

22367.1
8523.8
13843.3

51722.0
13546.6
38175.4

377.5
8626.1

2653.8
12723.6

768.9
4184.1

5575.5
1010.5

11559.4
25402.7

16878.3
55053.7

49.3
60.5
60.5
180.3
-2.4
-39.2
4.4
116.0
96.9
208.4
9.9
9.1
2.6

48.1
82.1
82.1
147.7
0.5
-4.7
20.9
126.0
91.4
89.5
8.8
9.5
69.1
2.0

49.7
83.6
75.3
165.5
-1.2
-121.5
18.4
122.1
97.4
160.0
6.5
6.6
1.8

40.1
80.5
72.4
139.6
5.6
551.8
129.4
87.7
24.0
3.3
5.0
13.2
1.8

39.5
86.5
79.7
130.1
9.2
38.1
45.5
166.1
83.0
15.3
3.2
4.7
10.2
2.0

43.9
100.7
92.8
137.8
9.6
26.2
30.7
214.0
76.1
15.4
3.9
4.2
7.3
1.9
22.9

-6.8

1.2

3.1

13.3

21.3

-425.8
1.8
-5.1
-0.8
-0.9
5.0
47.4
5.0
11.6

20.5
1.9
1.0
0.2
0.1
5.3
48.6
-125.0
10.8
12.6

-164.8
2.3
-2.4
-0.4
-0.5
4.2
47.3
-300.0
4.0
12.2

360.2
3.2
10.3
1.7
1.5
4.1
53.8
325.0
18.8
12.9

1082.2
1.8
17.8
3.5
3.2
4.9
51.8
105.9
28.7
16.6

691.8
3.1
21.1
4.9
4.5
3.9
45.5
40.0
37.8
21.4

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