Assignment #03, Common Size Analysis, NIAZ ALI KHAN, Reg# MBA121006, s1

Balance Sheet
Nestle Pakistan Limited

As at December 31, 2009-2011
2009
2010
750000
750000
453496
249527
280000
3443932
4426955
453496
249527
280000
4598850
5581873
4210750
1531945
215925
118275
6076895
5573750
1705508
229114
55415
7563787
1322442
2105375
0
756362
105686
3746286
46979
8083130
57786
2143750
0
2780843
128857
4633932
61404
9806572
Equity & Liabilities

Share capital and Reserves
Authorized capital, (75000000) ordinary shares of Rs.10 each
Issued subscribed and paid up capital
share premium
general reserve
Acummulated profit
Non Current liabilities
Longterm finances
Deferred Taxation
Retirement benefits
Liabilities againist assets subject to finance lease
Current Liabilities
Current portion of non current liabilities
Shortterm borrowings from associated company-unsecured
Short term borrowings-secured
shorttrem running finance under mark-up arrangements-secured
Customer security deposits-interest free
Trade & other payables
interest and mark-up accrued
Total Equity & Liabilities

Assets
Tangible fixed assets
Property,plant & equipment
capital work-in-progress
Intangible assets
Long term loans and advancdes
Long Term security deposits
Current assets
18586980 22952232
10700874
914956
11615830
11370611
3076472
14447083
7106
113490
5026
16735
125674
9817
Stores and spares

stock in trade
trade debts
current portion of long term loans and advances
Advances,deposits,prepayments & other recievables
cash and bank balances
Total Assets
868984
3895038
241715
21012
1503009
315770
6845528
1050804
4602019
126499
19149
2048936
505516
8352923
18586980
22952232

Profit & Loss Account
Rs. in "000"
2011
750000
453496
249527
280000
6629393
7612416
7848050
2476871
440377
13690
10778988
41587
0
4950000
4175236
149791
7343507
128334
16788455
35179859
16230528
5370561
21601089
11954
161982
9817
2009
Sales-net
Cost of goods sold
Gross profit
Distribution & selling expenses
Administration expenses
Operating Profit
Rs. In "000"
2010
2011
41,155,822 51,487,302 64,824,364

(29,256,902) (37,608,733) (48,099,046)
11,898,920 13,878,569 16,725,318
(5,238,488) (5,709,078) (6,862,113)
(1,085,121) (1,311,637) (1,405,298)
5,575,311
6,857,854
8,457,907
Finance cost
other operating expenses
(442,050)
(1,091,149)
(1,533,199)
(513,081)
(819,084)
(1,332,165)
(1,050,355)
(1,064,233)
(2,114,588)
other operating income

Profit before Taxation
Taxation
Profit afer Taxation
144,145
2,653,058
(1,181,124)
1,471,934
170,491
5,696,180
(1,583,331)
4,112,849
159,545
6,502,864
(1,834,507)
4,668,357
Earning per share (EPS)
66.27
90.69
102.94
1278416
7064170
276858
30914
4042634
702025
13395017
35179859
Nestle pakistan Limited

Cash Flow Statement
2009
2010
Cashflow from operating activities

Cash generated from operations
Increase in long term security deposits
Increase in long term loans & advances
Retirement benefits paid
Finance cost paid
Taxes paid
Net cash generated from operating activities
6,397,615 7,618,810
10
(4,791)
(9,343)
(10,321)
(293,122) (137,122)
(497,244) (498,656)
(990,053) (1,518,903)
4,607,863 5,449,017
Cash generated from investing activities

Fixed capital expenditure
Purchase of intangible asset
Sale proceeds of property,plant & equipment
Net cah used in investing activities
(2,271,269) (4,295,328)
0
(19,126)
32,995
(41,654)
(2,238,274) (4,356,108)
Cash flow from financing activities

Proceeds from long term finances
Repayment of short term borrowings from associated company-unsecured
Proceeds from short term borrowings-secured
Payment of finance lease liabilities
Dividend paid
Net Cash generated from/(used in) financing activities
0
0
1,995,375
0
(300,000)
0
(54,132)
(64,291)
(2,946,464)
-2946661
(1,305,221) (3,010,952)
Net decrease/increase in cash and cash equivalents

cash and cash equivalents at beginning of the year
Cash andd cash equivalents at end of the year
1,064,368 (1,834,735)
(1,504,960) (440,592)
(440,592) (1,137,664)
Rs. In "000"
2011
8,384,781
0
(48,073)
(92,103)
(983,425)
(1,776,948)
5,484,232
(8,940,862)
0
111,945
(8,828,917)
2,000,000
(2,252,000)
4,950,000
(57,924)
(2,493,275)
2,146,801
(1,197,884)
(2,275,327)
(3,473,211)
Balance Sheet
2009
2010
750000
750000
453496
249527
280000
3443932
4426955
453496
249527
280000
4598850
5581873
4210750
1531945
215925
118275
6076895
5573750
1705508
229114
55415
7563787
1322442
2105375
0
756362
105686
3746286
46979
8083130
57786
2143750
0
2780843
128857
4633932
61404
9806572

share premium
general reserve
Acummulated profit
Longterm finances
Deferred Taxation
Retirement benefits
Current Liabilities

Assets
Intangible assets
18586980 22952232
10700874
914956
11615830
11370611
3076472
14447083
7106
113490
5026
16735
125674
9817
Current assets
Stores and spares
stock in trade
trade debts
Total Assets
868984
3895038
241715
21012
1503009
315770
6845528
1050804
4602019
126499
19149
2048936
505516
8352923
18586980
22952232
Balance Sheet
Vertical Analysis
Rs. in "000"
2011
2009

750000
453496
249527
280000
6629393
7612416
7848050
2476871
440377
13690
10778988
41587
0
4950000
4175236
149791
7343507
128334
16788455
35179859
16230528
5370561
21601089
11954
161982
9817

share premium
general reserve
Acummulated profit
Longterm finances
Deferred Taxation
Retirement benefits
Current Liabilities

Assets
Intangible assets
750000
2.44
1.34
1.51
18.53
23.82
22.65
8.24
1.16
0.64
32.69
7.11
11.33
0
4.07
0.57
20.16
0.25
43.49
100
57.57
4.92
62.494
0.04
0.61
0.03
1278416
7064170
276858
30914
4042634
702025
13395017
35179859
Current assets
Stores and spares
stock in trade
trade debts
Total Assets
4.68
20.96
1.30
0.11
8.09
1.70
36.830
100

1
Rs. in "000"
2010
2011
750000
750000
1.98
1.09
1.22
20.04
24.32
1.29
0.71
0.80
18.84
21.64
24.28
7.43
1.00
0.24
32.95
22.31
7.04
1.25
0.04
30.64
0.25
9.34
0
12.12
0.56
20.19
0.27
42.73
0.12
0.00
14.07
11.87
0.43
20.87
0.36
47.72
100
100
49.54
13.40
62.944
46.14
15.27
61.402
0.07
0.55
0.04
0.03
0.46
0.03
2009
Sales-net
Cost of goods sold
Gross profit
Operating Profit
2010
41,155,822 51,487,302
(29,256,902) (37,608,733)
11,898,920 13,878,569
(5,238,488) (5,709,078)
(1,085,121) (1,311,637)
5,575,311
6,857,854
Finance cost
(442,050)
(1,091,149)
(1,533,199)
(513,081)
(819,084)
(1,332,165)

Taxation
144,145
2,653,058
(1,181,124)
1,471,934
170,491
5,696,180
(1,583,331)
4,112,849
66.27
90.69
4.58
20.05
0.55
0.08
8.93
2.20
36.393
3.63
20.08
0.79
0.09
11.49
2.00
38.076
100
100

2011
Vertical Analysis
Rs. In "000"
2011
64,824,364
(48,099,046)
16,725,318
(6,862,113)
(1,405,298)
8,457,907
2009
Sales-net
Cost of goods sold
Gross profit
Operating Profit
Rs. In "000"
2010
2011
100
(71.09)
28.91
(12.73)
(2.64)
0.14
100
(0.73)
0.27
(0.11)
(0.03)
0.13
100
(0.74)
0.26
(0.11)
(0.02)
0.13
(1,050,355)
(1,064,233)
(2,114,588)
Finance cost
(0.01)
(0.03)
(0.04)
(0.01)
(0.02)
(0.03)
(0.02)
(0.02)
(0.03)
159,545
6,502,864
(1,834,507)
4,668,357

Taxation
0.004
0.06
(0.03)
0.04
0.003
0.11
(0.03)
0.08
0.002
0.10
(0.03)
0.07
102.94
66.27
90.69
102.94
Balance Sheet
2009
Rs. in "000"
2010
750000
750000
453496
249527
280000
3443932
4426955
453496
249527
280000
4598850
5581873
4210750
1531945
215925
118275
6076895
5573750
1705508
229114
55415
7563787
1322442
2105375
0
756362
105686
3746286
46979
8083130
57786
2143750
0
2780843
128857
4633932
61404
9806572
18586980
22952232
10700874
914956
11615830
11370611
3076472
14447083
7106
113490
5026
16735
125674
9817

share premium
general reserve
Acummulated profit
Longterm finances
Deferred Taxation
Retirement benefits
Current Liabilities

Assets
Intangible assets
Current assets
Stores and spares

stock in trade
trade debts
Total Assets
868984
3895038
241715
21012
1503009
315770
6845528
1050804
4602019
126499
19149
2048936
505516
8352923
18586980
22952232
Balance Sheet
HORIZENTAL ANALYSIS
2011
2009

750000
453496
249527
280000
6629393
7612416
7848050
2476871
440377
13690
10778988
41587
0
4950000
4175236
149791
7343507
128334
16788455
35179859
16230528
5370561
21601089
11954
161982
9817

share premium
general reserve
Acummulated profit
Longterm finances
Deferred Taxation
Retirement benefits
Current Liabilities

Assets
Intangible assets
Current assets
750000
100
100
100
100
100
100
100
100
100
100
100
100
0
100
100
100
100
100
100
100
100
100
100
100
100
1278416
7064170
276858
30914
4042634
702025
13395017
Stores and spares

stock in trade
trade debts
100
100
100
100
100
100
100
35179859
Total Assets
100

Rs. in "000"
2010
2011
750000
750000
100.00
100.00
100.00
133.53
126.09
100.00
100.00
100.00
144.15
136.38
132.37
111.33
106.11
46.85
124.47
140.80
145.23
192.21
24.70
142.51
4.37
101.82
0.00
367.66
121.92
123.69
130.71
121.32
71.97
0.00
1.00
150.14
116.25
158.47
209.00
171.20
123.49
153.27
106.26
336.24
124.37
142.74
174.57
149.52
235.51
110.74
195.32
71.43
128.89
100.00
2009
Sales-net
Cost of goods sold
Gross profit
Operating Profit
2010
41,155,822 51,487,302
(29,256,902) (37,608,733)
11,898,920 13,878,569
(5,238,488) (5,709,078)
(1,085,121) (1,311,637)
5,575,311
6,857,854
Finance cost
(442,050)
(1,091,149)
(1,533,199)
(513,081)
(819,084)
(1,332,165)

Taxation
144,145
2,653,058
(1,181,124)
1,471,934
170,491
5,696,180
(1,583,331)
4,112,849
66.27
90.69
120.92
118.15
52.33
91.13
136.32
160.09
122.02
121.66
153.50
218.86
161.44
197.30
138.87
160.36
123.49
153.27

11
HORIZENTAL ANALYSIS
Rs. In "000"
2011
Rs. In "000"
2011
2009
2010
Sales-net
Cost of goods sold
Gross profit
Operating Profit
100
100
100
100
100
100
125
129
117
109
121
123
126
128
121
120
107
123
(1,050,355)
(1,064,233)
(2,114,588)
Finance cost
100
100
100
116
75
87
205
130
159
159,545
6,502,864
(1,834,507)
4,668,357

Taxation
100
100
100
100
118
215
134
279
94
114
116
114
102.94
66.27
90.69
64,824,364
(48,099,046)
16,725,318
(6,862,113)
(1,405,298)
8,457,907
102.94

Assignment #03, Common Size Analysis, NIAZ ALI KHAN, Reg# MBA121006, s1

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Assignment #03, Common Size Analysis, NIAZ ALI KHAN, Reg# MBA121006, s1

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Balance Sheet

Nestle Pakistan Limited

Equity & Liabilities

Total Equity & Liabilities

Stores and spares

Nestle Pakistan Limited

41,155,822 51,487,302 64,824,364

other operating income

Earning per share (EPS)

Nestle pakistan Limited

Cashflow from operating activities

Cash generated from investing activities

Cash flow from financing activities

Net decrease/increase in cash and cash equivalents

Equity & Liabilities

Total Equity & Liabilities

Equity & Liabilities

Share capital and Reserves

Total Equity & Liabilities

Nestle Pakistan Limited

other operating income

Earning per share (EPS)

Nestle Pakistan Limited

As at December 31, 2008-2011

other operating income

Earning per share (EPS)

Equity & Liabilities

Total Equity & Liabilities

Stores and spares

Equity & Liabilities

Share capital and Reserves

Total Equity & Liabilities

Stores and spares

Nestle Pakistan Limited

other operating income

Earning per share (EPS)

Nestle Pakistan Limited

other operating income

Earning per share (EPS)

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