Professional Documents
Culture Documents
Introduction
Vision & Mission
Facts & Figure
Ratio Analysis
Industry Average
Trend Analysis
Vertical Analysis
Horizontal Analysis
Conclusion
INTRODUCTIO
Visio
n
Missio
n
Ratio Analysis
Current Ratio
Quick Ratio
Debt To Equity
Debt Ratio
Equity Ratio
Inventory Turnover
Inventory Turnover In
Days
Receivable Turnover
Average Collection
Period
Operating Cycle In
Days
Total Assets Turnover
Gross Profit Ratio
Net Profit Ratio =
Return on Assets
Return on Equity
Earning Per Share
Book Value Per share
Price-Earning Ratio
2014
2013
2012
2011
2010
1.27
0.67
1.22
0.55
0.45
10.30
1.72
0.90
1.24
0.55
0.45
9.00
2.14
1.25
1.21
0.55
0.45
9.70
1.83
0.91
1.30
0.57
0.43
9.80
1.48
0.49
1.43
0.59
0.41
10.20
35.44
40.56
37.63
37.24
35.78
344.90
250.40
340.10
429.60
547.10
1.06
1.46
1.07
0.85
0.67
36.50
42.01
38.70
38.09
36.45
1.73
18.83
2.07
3.57
7.68
1.16
15.10
93.57
1.64
21.49
0.56
0.91
1.97
0.28
13.98
379.37
1.81
25.69
6.46
13.37
25.81
3.41
13.20
28.79
1.79
22.20
2.98
6.12
12.31
1.19
9.63
19.07
1.68
20.97
0.84
1.41
3.43
0.25
7.32
-
Industry Average
Trend Analysis
Income Statement
160.00%
140.00%
120.00%
100.00%
80.00%
60.00%
40.00%
20.00%
0.00%
2014
2013
Net sales
2012
Cost of sales
2011
Gross profit
2010
2009
Trend Analysis
Balance Sheet
600.00%
500.00%
400.00%
300.00%
200.00%
100.00%
0.00%
2014
2013
2012
2011
2010
2009
Vertical
Analysis
Income Statement
Sales
Cost of sales
Gross profit
Distribution and marketing
expenses
Administrative expenses
Other operating expenses
Other oprating income
Operating profit
Other expenses
Finance costs
Profit before taxation
Taxation
Profit for the year
2014
43,027,377
(34,926,132)
8,101,245
(4,692,502)
(1,282,240)
(103,770)
304,854
2,327,587
(596,328)
(1,236,904)
494,355
394,476
888,831
2013
100
% 37,890,688
-81%
19%
-11%
-3%
0%
1%
5%
-1%
-3%
1%
1%
2%
(29,747,587)
8,143,101
(5,063,279)
(1,041,254)
(188,729)
324,301
2,174,140
(881,456)
(784,904)
507,780
(296,820)
210,960
2012
100%
-79%
21%
-13%
-3%
0%
1%
6%
-2%
-2%
1%
-1%
1%
40,168,919
(29,848,301)
10,320,618
(4,654,275)
(795,690)
(429,763)
382,402
4,823,292
(902,503)
3,920,789
(1,325,616)
2,595,173
2010
2011
100
%
-74%
26%
-12%
-2%
-1%
1%
12%
-2%
10%
-3%
6%
29,859,226
(23,230,445)
6,628,781
(3,716,489)
(504,722)
(208,902)
213,133
2,411,801
1,049,141
1,362,660
(471,687)
890,973
100
%
-78%
22%
-12%
-2%
-1%
1%
8%
4%
5%
-2%
3%
20,944,943
(16,552,117)
4,392,826
(2,913,448)
(473,198)
(131,460)
54,942
929,662
(659,562)
270,100
(94,478)
175,622
100
%
-79%
21%
-14%
-2%
-1%
0%
4%
-3%
1%
0%
1%
VerticalBalance
Analysis
Sheet
2014
2013
2012
2011
2010
58.45%
3.34%
0.44%
0.42%
60.32%
2.98%
0.51%
0.39%
49.65%
3.01%
0.47%
0.37%
57.75%
2.98%
0.80%
0.15%
57.37%
7.70%
3.44%
1.14%
0.19%
0.44%
0.70%
1.78%
Assets
Property, plant and equipment
Long term Investment
Biological assets
Intangible assets
Long term advances and deposits
Deferred employee share option
compensation expense
Investment in subsidiary
Non Current Assets
63.09%
66.68%
57.39%
61.69%
70.00%
3.07%
14.39%
0.37%
3.08%
12.82%
0.64%
2.75%
15.74%
0.67%
3.43%
15.84%
0.52%
3.55%
16.77%
0.42%
0.44%
0.75%
1.18%
1.60%
1.96%
11.15%
9.79%
6.49%
6.97%
5.78%
0.35%
0.57%
6.37%
0.77%
36.91%
2.65%
0.71%
2.32%
33.32%
1.56%
12.20%
1.90%
42.61%
0.07%
7.77%
2.11%
38.31%
0.08%
1.45%
30.00%
Vertical Analysis
Balance Sheet
2014
2013
2012
2011
2010
Share capital
Advance agianst issue of share capital
Share premium
Employee share option compensation
reserve
Hedging reserve
Remeasurement of post employment
benefits - Actuarial loss
Unappropriated profit
Total Equity
29.83%
3.37%
31.88%
3.60%
34.30%
0.01%
3.65%
45.16%
4.34%
56.18%
-
1.56%
1.69%
-0.11%
-0.04%
0.08%
-0.11%
0.00%
-0.14%
-0.14%
-0.10%
-0.11%
10.54%
45.05%
7.57%
44.56%
7.25%
45.18%
-5.92%
43.36%
-15.06%
41.13%
21.31%
4.61%
0.01%
25.94%
29.64%
6.40%
0.04%
36.08%
27.13%
7.44%
0.08%
34.65%
33.70%
0.02%
1.85%
0.01%
35.57%
37.12%
0.04%
1.45%
0.03%
38.64%
Current Liabilities
Current portion of long term finances
Trade and other payables
Derivative financial instruments
6.25%
12.54%
0.16%
4.29%
14.01%
0.06%
s
10.78%
-
2.79%
14.24%
0.17%
1.61%
16.38%
-
0.00%
0.00%
0.00%
0.00%
0.95%
0.04%
-
1.36%
0.03%
0.38%
2.21%
0.12%
1.52%
2.21%
0.02%
-
0.75%
0.24%
9.07%
Horizontal
Analysis
Income Statement
2014 Vs 2013 Vs 2012 Vs 2011 Vs 2010 Vs
2013
2012
2011
2010
2009
Net sales
13.56%
-5.67%
34.53%
42.56%
-30.58%
Cost of sales
17.41%
-0.34%
28.49%
40.35%
-28.78%
Gross profit
Distribution and marketing
expenses
-0.51%
-21.10%
55.69%
50.90%
-36.62%
-7.32%
7.52%
26.71%
27.56%
49.78%
Administrative expenses
23.14%
40.58%
46.75%
6.66%
-45.02%
-61.70%
135.88%
58.91%
-69.00%
Other income
-6.00%
-15.19%
79.42%
292.88%
-37.26%
Operating profit
7.06%
-54.92%
14.52%
353.05%
Other expenses
-32.35%
Finance costs
57.59%
-13.03%
-13.98%
59.07%
-50.06%
-2.64%
-87.05%
187.73%
404.50%
-94.82%
Taxation
-232.90%
-77.61%
181.04%
399.26%
-92.49%
321.33%
-91.87%
191.27%
407.32%
-95.56%
Horizontal Analysis
Balance Sheet
2014 VS
2013
2013 Vs 2012
3.56%
32.37%
19.85%
7.18%
-8.65%
17.23%
17.45%
13.77%
2012 Vs
2011
2011 Vs
2010
2010 Vs
2009
Assets
Non-Current Assets
Property, plant and equipment
Biological assets
Intangible assets
Long term advances and deposits
Deferred employee share option
compensation expense
Investment in subsidiary
Current Assets
Stores, spares and loose tools
Stock-in-trade
Trade debts
Advances, deposits and prepayments
Other receivables
Deferred employee share option
compensation expense
Taxes recoverable
13.96%
34.51%
-92.59%
34.55%
-21.71%
238.11%
16.00%
-6.20%
4.70%
16.08%
-92.97%
-33.33%
-100.00%
-100.00%
1.13%
26.49%
6.55%
19.92%
-37.51%
-37.32%
21.72%
9.45%
-11.76%
3.02%
-30.83%
63.47%
23.43%
17.75%
-89.49%
18.19%
32.48%
71.11%
-1.62%
24.14%
29.42%
26.26%
67.93%
8.96%
60.96%
-54.03%
394.36%
-97.94%
-83.38%
161.41%
-33.58%
157.16%
90.19%
23095.70%
-100.00%
-84.68% -98.24%
Horizontal
Analysis
Balance Sheet
Equity
Share capital
Share premium
Employee share option
compensation reserve
Hedging reserve
Remeasurement of post employment
benefits - Actuarial loss
Unappropriated profit / loss
2014 Vs 2013
2013 Vs
2012
2012 Vs
2011
2011 Vs
2010
2010 Vs
2009
1051.11%
-91.26%
0.51%
8.25%
134.94%
0.00%
6.80%
12.20%
-1.82%
0.00%
189.49%
-157.16%
2.51%
0.00%
48.81%
-100.00%
-100.00%
-192.20%
-5591.84%
-100.05%
13.10%
-263.48%
-152.50%
-79.72%
8.05%
6.47%
39.07%
41.22%
-82.26%
-23.15%
18.33%
7.36%
21.30%
-100.00%
-45.98%
Non-Current Liabilities
Long term finances
Deferred liabilities
-100.00%
-99.65%
-22.93%
-6.89%
-73.26%
-45.61%
-23.17%
12.76%
436.38%
70.25%
29.92%
23.00%
Conclusion
K
N
A
H
T
U
O
Y