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Equity and Liabilities Overview 2009

This balance sheet shows the company's equity, liabilities, and assets for the years ending 2009 and 2008. Some key points: - Total equity increased from Rs. -15.86 million in 2008 to Rs. 118.54 million in 2009, due to a rights issue that raised Rs. 196.67 million in share capital. - Non-current liabilities decreased from Rs. 437.78 million to Rs. 411.45 million between 2008 and 2009. - Current liabilities increased from Rs. 918.91 million to Rs. 1,041.02 million over the same period. - Non-current assets increased from Rs. 1,149.97 million to

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Abdullah Jawad
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0% found this document useful (0 votes)
15 views17 pages

Equity and Liabilities Overview 2009

This balance sheet shows the company's equity, liabilities, and assets for the years ending 2009 and 2008. Some key points: - Total equity increased from Rs. -15.86 million in 2008 to Rs. 118.54 million in 2009, due to a rights issue that raised Rs. 196.67 million in share capital. - Non-current liabilities decreased from Rs. 437.78 million to Rs. 411.45 million between 2008 and 2009. - Current liabilities increased from Rs. 918.91 million to Rs. 1,041.02 million over the same period. - Non-current assets increased from Rs. 1,149.97 million to

Uploaded by

Abdullah Jawad
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

Balance Shee

EQUITY AND LIABILITIES

CAPITAL AND RESERVES


Authorized Capital
40000000 (200: 40000000) ordinary shares of RS. 10 each

Issued, subscribed and paid up capital


35000000 (2008: 15333333) ordinary shares of Rs. 10 each

Reserves
Accumulated Loss

SURPLUS ON REVALUATION OF PROPERTY,


PLANT AND EQUIPMENT

NON-CURRENT LIABILITES

Long term loans from directors


Long term inances
Long term morabaha
Liabilities against assets subject to inance lease
Deffered liabilites
Deffered taxation

CURRENT LIABILITES
Current porion o long term liabilites
Short term borrowings from related parties- unsecured
Finances under mark-up arrangements -secured
Trade and other payables
Accrued mark-up on loans and other payables

CONTIGENCIES AND COMMITMENTS

ASSETS

NON-CURRENT ASSETS

Property, plant and equipment


Assets subject to inance lease
Intangible asset
Capital work in progress
Long term deposits
Long term loans

CURRENT ASSETS

Stores, spares and loose tools


Stock in trade
trade debts
Loans, advances, deposits, prepayments and other recievables
Taxatio - net
Cash and back balances
Balance Sheet

2009 2008
Rupees Rupees

400,000,000 400,000,000

350,000,000 153,333,330

129,898,526 129,898,526
-361,357,337 -299,089,835

118,541,189 -15,857,979

411,445,884 437,779,005

74,570,569 171,175,969
428,301,887 330,914,966
- -
16,315,641 13,212,297
23,986,703 23,520,540
27,631,143 45,293,818

570,805,943 584,117,590
83,131,432 100,958,465
17,324,801 52,226,754
558,086,289 544,813,779
317,183,765 193,702,191
65,296,268 27,213,644

1,041,022,555 918,914,833

- -

2,141,815,571 1,924,953,449

1,160,830,877 905,453,375
39,869,002 32,879,427
3,345,300 3,717,000
7,265,266 201,123,950
7,218,688 4,604,423
2,275,750 2,194,280

1,220,804,883 1,149,972,455

96,558,665 106,128,537
437,345,036 361,827,225
278,969,594 225,486,523
30,231,265 39,015,627
19,288,567 3,937,814
58,617,361 38,585,268
921,010,488 774,980,994

2,141,815,571 1,924,953,449
PROFIT AND LOSS ACCOUNT
For the year ended june 30, 2009

Sales
Cost of Good Sold

Gross profit

Administration expences
Distribution and selling costs
Other operating expences

Other operating income

Profit from operation


Finance cost

(Loss) before taxation


Taxation

(Loss) for the year

(Loss) per share-Basic and diluted


2009 2008
Rupees Rupees

1,550,427,563 1,260,415,348
-1,283,504,802 993,257,611

266,922,761 267,157,737

-70,423,678 -62,459,439
-116,582,550 -112,525,165
-4,288,856 -2,329,900

-191,295,084 -177,314,504

75,627,677 89,843,233

6,408,767 6,612,664

82,036,444 96,455,897
-185,187,067 112038878)

-103,150,623 -15,582,981
21,931,954 1,756,121

-81,218,669 -13,826,860

-2 -1
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED JUNE 30, 2009

Share capital Share


Premium
Rupees Ruppes

Balance as per June 30, 2007 153,333,330 39,898,526

(Loss) for the year - -

Transfer from surplus on


revaluation of propert, Plant
and equipment- net deffered
taxation:-Incremental
depreciation for the year

Dividend 200 Rs 0.5


Disposal of revaluted assets

Balance as on june 30, 2008 1,533,330 39,898,526

Risght issue @ 1.28 shares for each share held 196,666,670 -

(Loss for the year)

Transfer from surplus on


revaluation of propert, Plant
and equipment- net deffered
taxation:-Incremental
depreciation for the year
- -

Disposal of revaluted assets - -


Balance as on june 30, 2009 350,000,000 39,898,526
General Accumulaed Total Rupees
reserve
Ruppes loss Rupees

90,000,000 -317,263,872 34,032,016

- -13,826,860 -13,826,860

32,028,750 32,028,750

-2,692,396 -2,692,396
2,664,543 2,664,543

90,000,000 -299,089,835 -15,857,979

- - 196,666,670

-81,218,669 -81,218,669

- 17,970,918 17,970,918

- 980,249 980,249
90,000,000 -361,357,337 118,541,189
CASH FLOW STATEMENT
FOR THE YEAR ENDED JUNE 30, 2009

Cash flow from operating activites

Cash flow generated from operations


Finance cost paid
Taxes paid
Payments against discounted provident fund
Gratuity paid
Dividend paid
Long-term deposits (paid)

Net cash inflow/(outflow) from operating acitivities

Cash flow from investing acitivities


purchase of property, plant and equipment
Net (increase in long term loans
Proceeds from disposal of property, plant and equipment

Net cash used in investing activites

Cash flow from financing acitivities


Proceeds from long term finances
Repayment of long term finances
Proceeds from loan from directors
Repayment of loan to directors
Proceeds from right issue
Repayment of long term morabaha
Proceeds from short term loans
Repayment of short term loans
Lease rentals paids

Net cash flow from financing activities

Net increase/(decrease) in cash and cash equivalents


Cash and cash equivalents at the beginning of the year

Cash and cash equivalents at the end of the year


2009 2008
Rupees Rupees

194,979,795 112,350,202
-146,850,645 -105,326,014
-1,846,380 -8,864,177
-1,542,036 -6,507,188
-4,803,896 -1,182,809
-225 -2,655,883
-4,864,448 -1,773,800

18,455,165 -13,959,669

-148,866,353 -222,339,688
-359,120 -968,033
4,946,634 2,623,250

-144,278,839 -220,684,471

163,500,000 168,412,345
-77,089,301 -49,457,315
1,450,000 -
-1,760,000 -
60,371,270 -
-7,174,998 -14,350,004
13,100,000 61,621,212
-8,001,953 -21,907,458
-11,811,761 -14,346,953

132,583,257 129,971,827

6,759,583 -1,046,723,130
-506,228,511 -401,556,198

-499,468,928 -506,228,511
2009

1 Current Ratio Current Assets 921,010,488


Current Liabilities 1,041,022,555

= 0.884717130840647 88.47%

2 Quick Ratio Cash + Government Securities + Receivables


Total Current Liabilities
2008

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