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Sample Financial Analysis FOrmat

The document presents the unconsolidated financial statements for a company for the years 2018 and 2019, detailing equity, liabilities, and assets. It includes a statement of profit or loss, highlighting significant changes in sales, gross profit, and net profit between the two years. Additionally, it features horizontal and vertical analyses, liquidity, solvency, and profitability ratios, although some data points are marked as missing.

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17 views11 pages

Sample Financial Analysis FOrmat

The document presents the unconsolidated financial statements for a company for the years 2018 and 2019, detailing equity, liabilities, and assets. It includes a statement of profit or loss, highlighting significant changes in sales, gross profit, and net profit between the two years. Additionally, it features horizontal and vertical analyses, liquidity, solvency, and profitability ratios, although some data points are marked as missing.

Uploaded by

nsk04719
Copyright
© © All Rights Reserved
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

Unconsolidated Statement of Financial Position

2018* 2019
Rupees in Thousands
EQUITY AND LIABILITIES
CAPITAL AND RESERVES
Issued, subscribed and paid up share capital
438,119,118 (2018: 438,119,118)
ordinary shares of Rs 10 each 4,381,191 4,381,191
Other reserves 34,761,625 28,922,952
Revenue reserve: Un-appropriated profits 37,991,605 37,624,272
77,134,421 70,928,415
NON-CURRENT LIABILITIES
Long term finances - secured 17,730,324 15,985,030
Long term deposits 109,726 242,043
Deferred liabilities 278,379 449,194
Deferred taxation 4,082,974 4,089,691
22,201,403 20,765,958
CURRENT LIABILITIES
Trade and other payables 7,595,299 8,029,874
Accrued markup 347,880 809,569
Short term borrowings - secured 12,209,667 20,258,570
Current portion of non-current liabilities 2,336,910 5,080,511
Unclaimed dividend 28,347 33,438
Provision for taxation 35,090 35,090
22,553,193 34,247,052
121,889,017 125,941,425

2018* 2019
Rupees in Thousands
ASSETS
NON-CURRENT ASSETS
Property, plant and equipment 76,493,984 79,980,234
Investments 16,259,564 12,276,961
Long term loans to employees 574 237
Long term deposits 59,269 60,733
92,813,391 92,318,165
CURRENT ASSETS
Stores, spare parts and loose tools 5,114,227 9,240,264
Stock-in-trade 1,377,596 3,714,058
Trade debts 188,293 1,191,881
Investments 16,018,594 14,129,075
Loans, advances, deposits, prepayments and 2,637,675 1,064,369
other receivables
Loan to related party 1,000,000 1,000,000
Income tax receivable 2,270,137 2,794,695
Cash and bank balances 469,104 488,918
29,075,626 33,623,260
121,889,017 125,941,425

Total Shares outstanding ??? ???


Stock Price ??? ???
Dividend Per Share ??? ???
Any other item necessary ??? ???

2018* is Base year for Horizontial (Trend) Analysis.


Total Assets are base of Vertical (Common-Size) Analysis.
Horizontial Analysis Vertical Analysis
2018* 2019 2018 2019
Percentage Percentage

100.00% 100.00% 3.59% 3.48%


100.00% 83.20% 28.52% 22.97%
100.00% 99.03% 31.17% 29.87%

100.00% 90.16% 14.55% 12.69%


100.00% 220.59% 0.09% 0.19%
100.00% 161.36% 0.23% 0.36%
100.00% 100.16% 3.35% 3.25%

100.00% 105.72% 6.23% 6.38%


100.00% 232.72% 0.29% 0.64%
100.00% 165.92% 10.02% 16.09%
100.00% 217.40% 1.92% 4.03%
100.00% 117.96% 0.02% 0.03%
100.00% 100.00% 0.03% 0.03%
100.00% 151.85% 18.50% 27.19%
100.00% 103.32% 100.00% 100.00%

2018* 2019 2018 2019


Percentage Percentage

100.00% 104.56% 62.76% 63.51%


100.00% 75.51% 13.34% 9.75%
100.00% 41.29% 0.00% 0.00%
100.00% 102.47% 0.05% 0.05%
100.00% 99.47% 76.15% 73.30%

100.00% 180.68% 4.20% 7.34%


100.00% 269.60% 1.13% 2.95%
100.00% 632.99% 0.15% 0.95%
100.00% 88.20% 13.14% 11.22%

100.00% 40.35% 2.16% 0.85%


100.00% 100.00% 0.82% 0.79%
100.00% 123.11% 1.86% 2.22%
100.00% 104.22% 0.38% 0.39%
100.00% 115.64% 23.85% 26.70%
100.00% 103.32% 100.00% 100.00%
Unconsolidated Statement of Profit or Loss Horizontial Analysis
2018 2019 2018*
Rupees in Thousands Percentage
Sales 40,516,525 30,668,428 100.00%
Cost of Sales (35,154,086) (21,928,207) 100.00%
Gross Profit 5,362,439 8,740,221 100.00%
Administrative expenses (628,517) (624,725) 100.00%
Selling and distribution expenses (1,305,695) (898,156) 100.00%
Net impairment losses on financial assets (22,343) - 100.00%
Other expenses (538,207) (2,354,656) 100.00%
Other income 2,427,266 3,026,661 100.00%
Finance cost (3,304,102) (519,267) 100.00%
Profit before taxation 1,990,841 7,370,078 100.00%
Taxation (381,082) 1,467,530 100.00%
Profit for the year 1,609,759 8,837,608 100.00%

Purchases ??? ???


Cashflow from opersting activities ??? ???
Any other item necessary ??? ???

2018* is Base year for Horizontial (Trend) Analysis.


Total Assets are base of Vertical (Common-Size) Analysis.
orizontial Analysis Vertical Analysis
2019 2018 2019
Percentage Percentage
75.69% 100.00% 100.00%
62.38% -86.76% -71.50%
162.99% 13.24% 28.50%
99.40% -1.55% -2.04%
68.79% -3.22% -2.93%
0.00% -0.06% 0.00%
437.50% -1.33% -7.68%
124.69% 5.99% 9.87%
15.72% -8.15% -1.69%
370.20% 4.91% 24.03%
-385.10% -0.94% 4.79%
549.00% 3.97% 28.82%
Your Primary Company Your Secondary Company
Catageory/ Ratio
2018 2019 2018
Liquidity Ratios
Current Ratio 4.12 2.70 Copy Paste values from your fellow
Quick Ratio 0.88 0.57 Copy Paste values from your fellow
Cash Ratio 0.73 0.43 Copy Paste values from your fellow

Solvency Ratios
Debt Ratio ??? ??? Copy Paste values from your fellow
Date to Equity Ratio ??? ??? Copy Paste values from your fellow

Debt Serviving Ratio


Interest Coverage Ratio ??? ??? Copy Paste values from your fellow

Proftability Ratios
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Operating Profit Margin ??? ??? Copy Paste values from your fellow
Net Profit Margin ??? ??? Copy Paste values from your fellow
Return on Assets (ROA) ??? ??? Copy Paste values from your fellow
Return on Equity (ROE) ??? ??? Copy Paste values from your fellow
Earnings Per Share (EPS) ??? ??? Copy Paste values from your fellow

Operations Management Ratios


Inventory Turnover Ratio ??? ??? Copy Paste values from your fellow
Average Age of Inventory ??? ??? Copy Paste values from your fellow
AR Turnover Ratio ??? ??? Copy Paste values from your fellow
Average Collection Period ??? ??? Copy Paste values from your fellow
AP Turnover Ratio ??? ??? Copy Paste values from your fellow
Average Payment Period ??? ??? Copy Paste values from your fellow
Total Asset Turnover Ratio ??? ??? Copy Paste values from your fellow
Fiixed Asset Turnover Ratio ??? ??? Copy Paste values from your fellow

Market/ Investor Ratios


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Price/ Cashflow Ratio ??? ??? Copy Paste values from your fellow
Market to Book Ratio ??? ??? Copy Paste values from your fellow
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Dividend Yield Ratio ??? ??? Copy Paste values from your fellow
Capital Gain Yield Ratio ??? ??? Copy Paste values from your fellow
ur Secondary Company Comaprison with
Time Trend
2019 Peer Firm/ Industry

Copy Paste values from your fellow Improving/ Worsening/ Mix Better/ Worse/ Mix
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Copy Paste values from your fellow Improving/ Worsening/ Mix Better/ Worse/ Mix
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Copy Paste values from your fellow Improving/ Worsening/ Mix Better/ Worse/ Mix
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Date Price_Your Company Price_Secondary Company Price_KSE100
Jan-20 2 12 100
Feb-20 3 11 110
Mar-20 2 13 112
Apr-20 1 14 118
May-20 4 15 122
Jun-20 5 17 120
Jul-20 4 18 118
Aug-20 6 19 124
Sep-20 7 22 130
Oct-20 5 21 135
Nov-20 7 24 138
Dec-20 9 26 144
Jan-21 11 27 140
Mar-21 10 26 145
Apr-21 13 30 151
May-21 12 32 150
Jun-21 15 33 145
Jul-21 17 33 152
Aug-21 17 37 155
Sep-21 19 38 160
Oct-21 20 40 163
Nov-21 22 42 162
Dec-21 23 40 169

Risk/ Return Measure Year


Expected Return 2020
Expected Return 2021
Expected Return Overall
Variance 2020
Variance 2021
Variance Overall
Standard Deviation 2020
Standard Deviation 2021
Standard Deviation Overall
Co.Efficient of Variation 2020
Co.Efficient of Variation 2021
Co.Efficient of Variation Overall
Beta Overall
Stock Returns_ Your Company Stock Returns_ Secondary Company Stock Returns_KSE 100

50.00% -8.33% 10.00%


-33.33% 18.18% 1.82%
-50.00% 7.69% 5.36%
300.00% 7.14% 3.39%
25.00% 13.33% -1.64%
-20.00% 5.88% -1.67%
50.00% 5.56% 5.08%
16.67% 15.79% 4.84%
-28.57% -4.55% 3.85%
40.00% 14.29% 2.22%
28.57% 8.33% 4.35%
22.22% 3.85% -2.78%
-9.09% -3.70% 3.57%
30.00% 15.38% 4.14%
-7.69% 6.67% -0.66%
25.00% 3.13% -3.33%
13.33% 0.00% 4.83%
0.00% 12.12% 1.97%
11.76% 2.70% 3.23%
5.26% 5.26% 1.88%
10.00% 5.00% -0.61%
4.55% -4.76% 4.32%

Stock Returns_ Your Company Stock Returns_ Secondary Company Stock Returns_KSE 100
34.39% 7.57% 3.42%
9.58% 4.15% 1.50%
21.99% 5.86% 2.46%
81.94% 0.61% 0.10%
81.94% 0.61% 0.10%
43.24% 0.50% 0.10%
90.52% 7.78% 3.14%
12.12% 5.72% 2.77%
65.76% 7.04% 3.11%
2.63 1.03 0.92
1.27 1.38 1.84
2.99 1.20 1.26
2.38 (0.63) 1.00
Portfolio (60%,40%)

26.67%
-12.73%
-26.92%
182.86%
20.33%
-9.65%
32.22%
16.32%
-18.96%
29.71%
20.48%
14.87%
-6.94%
24.15%
-1.95%
16.25%
8.00%
4.85%
8.14%
5.26%
8.00%
0.82%

Portfolio (60%,40%)
23.67%
7.41%
15.54%
29.41%
29.41%
15.71%
54.23%
8.33%
39.64%
2.29
1.12
2.55
1.17

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