GSK BALANCE SH

Particulars/Years

2005

2006

1,092,300

1,365,375

5,645,662
6,737,962

6,171,543
7,536,918

158,469
97,385
255,854

66,057
137,041
203,098

894,170
372,525
1,266,695

1,598,432
105,374
1,703,806

8,260,511

9,443,822

1,503,102
39,568
7,008
191,674
1,741,352

1,774,449
35,786
6,808
96,425
1,913,468

52,877
1,972,953
64,881
62,781
62,592
66,624
56,107
196,045
3,984,299
0
0
6,519,159

64,996
2,195,407
84,697
64,589
76,420
189,829
49,416
99,100
4,666,470
39,430
0
7,530,354

8,260,511

9,443,822

Share Capital and Reserves

Issued, subscribd and paid-up capital
Reserves
Total capital
Non- current liabilities
Staff retirement benefits- staff gratuity
Deffered taxation
Total Non-current liabilities
Current-liabilities
Trade and other payables
Taxation
Total Current Liabilities

Total capital and Liabilities

Non-current Assets
Fixed Assets-property,plants and equipment
Long term loans
Long term deposits
Investment
Total Non-current Assets

Current-Assets
Stores and spares
Stock in trade
Trade debts
Loans and advances
Trade deposits and prepayments
Accrued interest
Other recievables
investments
cash and bank balances
Refund from the Government
Taxation payment less provision
Total Current Assets

Total Assets

CE SHEET
2007

2008

2009

1,706,719

1,706,718

1,706,718

6,410,922
8,117,641

6,648,173
8,354,891

6,397,381
8,104,099

23,192
262,458
285,650

20,802
312,270
333,072

58,894
320,435
379,329

1,698,374
62,844
1,761,218

1,867,275
70,387
1,937,662

2,524,426
0
2,524,426

10,164,509

10,625,625

11,007,854

2,236,720
53,755
6,808
346,824
2,644,107

2,415,255
61,666
6,788
171,855
2,655,564

2,600,814
61,299
7,027
168,687
2,837,827

107,199
2,277,175
116,847
81,039
84,348
109,851
378,071
98,229
4,252,745
14,898
0
7,520,402

116,084
3,494,054
1,016,968
119,242
93,377
80,596
153,864
155,511
2,724,897
15,468
0
7,970,061

129,239
4,061,840
996,915
91,315
87,754
21,503
129,156
644,889
1,739,236
15,436
252,744
8,170,027

10,164,509

10,625,625

11,007,854

MITSUBISHI Motors

Income Statements
Particulars/Years
Net Sales
CGS
Gross profit

2008

Selling, marketing and distribution expences

Administrative expences
Other operating expenses
Other operating income
Operating Profit
Financial charges
Profit Before Taxation
Taxation
Profit After Taxation
Earning per share-Basic and diluted

2009

2,682,103.00
2,194,741.00

1,973,572.00
1,663,121.00

487,362.00

310,451.00

378,765.00
70,077.00
9,633.00
48,153.00

306,524.00
64,128.00
6,485.00
(53,716.00)

48,153.00
12,048.00

(53,716.00)
1,111.00

36,105.00

(54,827.00)

-21.80

-40.71

ors

2010

2011

1,445,616.00
1,211,635.00

1,828,497.00
1,538,879.00

233,981.00

289,618.00

220,060.00
13,403.00
11,074.00
11,592.00

249,343.00
13,215.00
3,362.00
30,422.00

11,592.00
4,290.00

30,422.00
11,339.00

7,302.00

19,083.00

-35.90

-38.54

GSK Cashflow State

Particulars/Years

2005

2006

2,354,569
-21,721
-620,626
8,131
240
1,720,593

3,087,966
-129,550
-1,196,524
3,782
200
1,765,874

-264,555
61,707
0
25,000
0
-177,848

-471,772
26,404
200,000
25,000
0
-220,368

-612,503
-612,503

-869,186
-869,186

930,242

676,320

3,054,057

3,990,150

3,984,299

4,666,470

Cash flow from Operating activities

Cash generated from operations
Staff gratuity paid
Taxes paid
Decrease in long-term loans
Decrease in long-term deposits
Net cash Generated from operating activities

Cash flow from investing activities

Fixed capital expenditure
Proceeds from sale of operating activities
Investement made
Interest received on investments
Investment Purchased
Net cash used in investing activities

Cash from Financing activities

Dividends paid
Net Cash from financing activities
Net increase 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

w Statement
2007

2008

2009

2,512,355
-91,020
-906,476
-17,969
0
1,496,890

633,333
-44,827
-982,457
-7,911
20
-401,842

2,083,606
-40,384
-953,131
367
-239
1,090,219

-646,101
36,385
100,000
32,147
-346,394
-823,963

-475,032
907,993
100,000
39,200
0
572,161

-494,178
53,573
175,000
24,172
0
-241,433

-1,086,652
-1,086,652

-1,698,167
-1,698,167

-1,189,558
-1,189,558

-413,725

-1,527,848

-340,772

4,666,470

4,252,745

2,724,897

4,252,745

2,724,897

2,384,125

GSK BALANCE SHEET VERTICAL

Particulars/Years

2005

2006

13.22%
68.35%
81.57%

14.46%
65.35%
79.81%

1.92%
1.18%
3.10%

0.70%
1.45%
2.15%

10.82%
4.51%
15.33%

16.93%
1.12%
18.04%

100.00%

100.00%

18.20%
0.48%
0.08%
2.32%
21.08%

18.79%
0.38%
0.07%
1.02%
20.26%

0.64%
23.88%
0.79%
0.76%
0.76%
0.81%
0.68%
2.37%
48.23%
0.00%
0.00%
78.92%

0.69%
23.25%
0.90%
0.68%
0.81%
2.01%
0.52%
1.05%
49.41%
0.42%
0.00%
79.74%

100.00%

100.00%

Share Capital and Reserves

Issued, subscribd and paid-up capital
Reserves
Total capital
Non- current liabilities
Staff retirement benefits- staff gratuity
Deffered taxation
Total Non-current liabilities
Current-liabilities
Trade and other payables
Taxation
Total Current Liabilities

Total capital and Liabilities

Non-current Assets
Fixed Assets-property,plants and equipment
Long term loans
Long term deposits
Investment
Total Non-current Assets

Current-Assets
Stores and spares
Stock in trade
Trade debts
Loans and advances
Trade deposits and prepayments
Accrued interest
Other recievables
investments
cash and bank balances
Refund from the Government
Taxation payment less provision
Total Current Assets

Total Assets

RTICAL ANALYSIS
2007

2008

2009

16.79%
63.07%
79.86%

16.06%
62.57%
78.63%

15.50%
58.12%
73.62%

0.23%
2.58%
2.81%

0.20%
2.94%
3.13%

0.54%
2.91%
3.45%

16.71%
0.62%
17.33%

17.57%
0.66%
18.24%

22.93%
0.00%
22.93%

100.00%

100.00%

100.00%

22.01%
0.53%
0.07%
3.41%
26.01%

22.73%
0.58%
0.06%
1.62%
24.99%

23.63%
0.56%
0.06%
1.53%
25.78%

1.05%
22.40%
1.15%
0.80%
0.83%
1.08%
3.72%
0.97%
41.84%
0.15%
0.00%
73.99%

1.09%
32.88%
9.57%
1.12%
0.88%
0.76%
1.45%
1.46%
25.64%
0.15%
0.00%
75.01%

1.17%
36.90%
9.06%
0.83%
0.80%
0.20%
1.17%
5.86%
15.80%
0.14%
2.30%
74.22%

100.00%

100.00%

100.00%

GSK BALANCE SHEET HORIZONTAL

Particulars/Years
Share Capital and Reserves
Issued, subscribd and paid-up capital
Reserves
Total capital
Non- current Liabilities
Staff retirement benefits- staff gratuity
Deffered taxation
Total Non-current Liabilities
Current-Liabilities
Trade and other payables
Taxation
Total Current Liabilties

Total capital and Liabilities

2005

2006

100.0%
100.0%
100.0%

125.0%
109.3%
111.9%

100.0%
100.0%
100.0%

41.7%
140.7%
79.4%

100.0%
100.0%
100.0%

178.8%
28.3%
134.5%

100.0% 114.3%

Non-current Assets
Fixed Assets-property,plants and equipment
Long term loans
Long term deposits
Investment
Total Non-current Assets

100.0%
100.0%
100.0%
100.0%
100.0%

118.1%
90.4%
97.1%
50.3%
109.9%

100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
0.0%
0.0%
100.0%

122.9%
111.3%
130.5%
102.9%
122.1%
284.9%
88.1%
50.5%
117.1%
0.0%
0.0%
115.5%

Current-Assets
Stores and spares
Stock in trade
Trade debts
Loans and advances
Trade deposits and prepayments
Accrued interest
Other recievables
investments
cash and bank balances
Refund from the Government
Taxation payment less provision
Total Current Assets

Total Assets

100.0% 114.3%

RIZONTAL ANALYSIS
2007

2008

2009

156.3%
113.6%
120.5%

156.2%
117.8%
124.0%

156.2%
113.3%
120.3%

14.6%
269.5%
111.6%

13.1%
320.7%
130.2%

37.2%
329.0%
148.3%

189.9%
16.9%
139.0%

208.8%
18.9%
153.0%

282.3%
0.0%
199.3%

123.0% 128.6% 133.3%

148.8%
135.9%
97.1%
180.9%
151.8%

160.7%
155.8%
96.9%
89.7%
152.5%

173.0%
154.9%
100.3%
88.0%
163.0%

202.7%
115.4%
180.1%
129.1%
134.8%
164.9%
673.8%
50.1%
106.7%
0.0%
0.0%
115.4%

219.5%
177.1%
1567.4%
189.9%
149.2%
121.0%
274.2%
79.3%
68.4%
0.0%
0.0%
122.3%

244.4%
205.9%
1536.5%
145.5%
140.2%
32.3%
230.2%
328.9%
43.7%
0.0%
0.0%
125.3%

123.0% 128.6% 133.3%

GSK P&L Account Vertical Ana

Particulars/Years
Sales net
CGS
Gross profit
Selling, marketing and distribution expences
Administrative expences
Other operating expenses
Other operating income
Operating profit
Financial charges
Profit Before Taxation
Taxation

Profit after taxation

2005

2006

2007

2008

#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

100.0%
81.8%
18.2%
14.1%
0.0%
2.6%
0.4%
1.8%
0.0%
1.8%
0.4%

100.0%
84.3%
15.7%
15.5%
0.0%
3.2%
0.3%
-2.7%
0.0%
-2.7%
0.1%

100.0%
83.8%
16.2%
15.2%
0.0%
0.9%
0.8%
0.8%
0.0%
0.8%
0.3%

#REF!

1.3%

-2.8%

0.5%

ical Analysis
2009
100.0%
84.2%
15.8%
13.6%
0.0%
0.7%
0.2%
1.7%
0.0%
1.7%
0.6%

1.0%

GSK P&L Account Horizont

Particulars/Years
Sales net

2005

2006

2007

2008

CGS
Gross profit
Selling, marketing and distribution expences
Administrative expences
Other operating expenses
Other operating income
Operating Profit
Financial charges
Profit Before Taxation
Taxation

#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

Profit After Taxation

#REF!

#REF!

#REF!

#REF!

Horizontal Analysis
2009
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

#REF!

GSK Cashflow Statement Horizo

Particulars/Years

2005

Cash flow from Operating activities

Cash generated from operations
Staff gratuity paid
Taxes paid
Decrease in long-term loans
Decrease in long-term deposits
Net cash Generated from operating activities

100.0%
100.0%
100.0%
100.0%
100.0%
100.0%

Cash flow from investing activities

Fixed capital expenditure
Proceeds from sale of operating activities
Investement made
Interest received on investments
Investment Purchased
Net cash used in investing activities

100.0%
100.0%
0.0%
100.0%
0.0%
100.0%

Cash from Financing activities

Dividends paid
Net Cash from financing activities
Net increase 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

100.0%
100.0%
100.0%
100.0%
100.0%

t Horizontal Analysis
2006

2007

2008

2009

131.1%
596.4%
192.8%
46.5%
83.3%
102.6%

106.7%
419.0%
146.1%
-221.0%
0.0%
87.0%

26.9%
206.4%
158.3%
-97.3%
8.3%
-23.4%

88.5%
185.9%
153.6%
4.5%
-99.6%
63.4%

178.3%
42.8%
0.0%
100.0%
0.0%
123.9%

244.2%
59.0%
0.0%
128.6%
0.0%
463.3%

179.6%
1471.5%
0.0%
156.8%
0.0%
-321.7%

186.8%
86.8%
0.0%
96.7%
0.0%
135.8%

141.9%
141.9%
72.7%
130.7%
117.1%

177.4%
177.4%
-44.5%
152.8%
106.7%

277.3%
277.3%
-164.2%
139.2%
68.4%

194.2%
194.2%
-36.6%
89.2%
59.8%

GSK Liquidity Ratios

Particulars/Years

Formula

2005

Liquidity Ratios
Current Ratio

C.A/C.L

5.15

Quick Ratio

C.A-Inv-Prepd.Exp/C.L

3.50

Cash Ratio

Cash+Mktbl Sec/C.L

3.15

Networking Capital Ratio

C.A-C.L/C.L

4.15

C.F.O/C.L Ratio

C.F.O/C.L

1.36

GSK Asset Management Ratio

Asset Management Ratios
2005
A/C Rec. Turnover Ratio

C.Sales/Avg.Rec

#REF!

Day's Recivables

365/A/C Rec.T.O

#REF!

Inventory Turnover Ratio

CGS/Avg.Inv

#REF!

Day's Inventory

365/Inv.T.O

#REF!

Operating Cycle

Day's Rec+Day's Inv

#REF!

Total Asset Turnover Ratio Sales/Avg.T.Asset

#REF!

GSK Profitabilty Ratio

Profitabilty Ratios

2005

2006

Gross profit margin

G.P/Sales

#REF!

18.17%

Profit margin ratio

P.M/Sales

#REF!

1.35%

Margin before Interest and TaxEBIT/Sales

#REF!

1.80%

ROA

EBIT/Avg.Ttl Assets

#REF!

ROE

Income/Equity

#REF!

#REF!
0.48%

GSK Debt Manageme

Debt Mnanagement Ratios
2005

2006

3.66

2.62

Total debt to capital

Total Debt/Total Capital

Times Interest Earn

EBIT/Interest Expence

Debt to Equity

Total Debt/Total Equity

3.80

2.69

Debt Ratio

Total Debt/Total Assets

18.43

20.19

#REF!

#DIV/0!

y Ratios
2006

2007

2008

2009

4.42

4.27

4.11

3.24

3.05

2.87

2.20

1.54

2.74

2.41

1.41

0.69

3.42

3.27

3.11

2.24

1.04

0.85

-0.21

0.43

2006

2007

2008

2009

31.67

16.89

1.42

1.83

11.53

21.61

256.77

199.00

1.05

0.74

0.42

0.41

346.61

490.79

869.28

896.07

358.14

512.40

1126.05

1095.08

0.30

0.20

0.14

0.17

gement Ratios

tabilty Ratio

2007

2008

2009

15.73%

16.19%

15.84%

-2.78%

0.51%

1.04%

-2.72%

0.80%

1.66%

0.49%

-0.52%

0.11%

-0.68%

0.09%

0.24%

t Management Ratios
2007

2008

2009

3.40

3.83

4.47

#DIV/0!

#DIV/0!

#DIV/0!

3.52

3.99

4.68

20.14

21.37

26.38