Pakistan: Capital Market Statistical Bulletin - 22 May

Transcription

1. 7 .1 KSE 100 & All Shares Index Sector Name 2022 2021 Jun-20 Jun-21 KSE 100 Index (1991 = 1,000) 34,421.92 47,356.02 45,865.02 KSE All Shares Index (1995 = 1,000) 24,660.31 32,479.82 31,436.15 1. Automobile Assembler 41,986.54 60,691.47 2. Automobile parts & Accessories 30,887.53 3. Cable & Electrical Goods 16,268.83 4. Cement 5. Chemical 6. Close -End Mutual Funds 1,988.75 2,235.09 2,553.69 1,959.13 1,921.11 1,812.34 1,871.13 2,019.64 1,741.17 7. Commercial Banks 9,697.39 11,749.01 11,876.42 12,575.95 12,523.25 12,253.40 12,586.93 12,362.21 11,945.54 8. Engineering 24,978.10 57,855.82 57,770.06 49,347.19 47,013.52 45,573.65 45,282.23 40,138.86 39,870.04 9. Fertilizer 15,423.15 16,420.09 16,413.44 16,097.14 16,466.43 16,386.00 16,851.17 17,220.44 17,817.82 10. Food & Personal Care Products 44,932.43 54,400.84 50,016.42 52,981.42 49,238.94 49,816.29 51,342.54 50,284.19 53,371.48 11. Glass & Ceramics 48,596.61 264,690.52 101,540.69 479,042.49 589,347.68 760,426.81 979,962.50 1,194,703.06 1,456,238.24 12. Insurance 22,395.38 24,745.61 24,837.32 22,115.94 21,650.89 21,277.94 20,629.17 19,759.94 20,945.44 13. Inv.Banks /INV.COS./Securities COS. 14,055.42 19,331.52 17,549.73 17,293.83 16,574.52 16,236.47 15,941.89 16,058.19 15,877.15 14. Jute 12,824.47 12,824.47 12,824.47 20,310.33 22,460.75 21,225.22 21,225.22 21,152.55 21,152.55 733.69 839.75 793.68 688.25 679.10 671.21 664.97 87.02 74.45 16. Leather & Tanneries 15,075.33 18,292.99 18,202.95 15,147.19 16,195.26 16,730.75 16,530.91 16,297.78 17,963.81 17. Miscellaneous 17,019.50 20,573.72 19,141.47 29,318.50 28,324.96 26,625.66 26,831.40 26,462.99 25,880.89 5,060.47 6,223.19 6,155.98 5,976.52 5,832.53 5,884.04 6,134.35 5,708.97 5,729.97 9,340.24 15. Leasing Companies 18. Modarabas Feb Oct Nov Dec Jan Feb Mar 46,184.71 45,072.38 44,596.07 45,374.68 44,461.01 44,928.83 31,597.74 30,831.91 30,726.52 31,007.64 30,523.62 30,788.28 56,019.10 49,608.28 49,784.37 49,272.91 49,167.48 52,627.53 49,090.13 50,841.13 48,408.80 42,036.55 39,015.16 38,584.70 37,168.34 34,876.97 34,667.87 23,485.45 22,396.10 18,739.80 18,004.27 17,473.06 17,498.09 16,226.66 15,647.91 38,475.16 65,942.68 69,010.82 57,304.95 54,099.51 53,274.13 52,290.49 49,719.40 49,852.64 26,459.93 32,939.82 32,562.29 33,071.67 31,465.04 30,242.53 31,620.97 30,435.58 31,563.02 19. Oil & Gas Exploration Companies 10,089.21 9,992.53 10,641.57 9,455.08 9,307.40 9,449.81 9,671.55 9,720.53 20. Oil & Gas Marketing Companies 9,232.36 11,049.02 11,336.48 9,321.18 8,897.14 8,638.14 8,856.44 8,597.27 8,076.91 21. Paper & Board 15,646.36 23,915.91 22,788.32 20,741.95 19,942.99 19,257.10 18,892.24 18,203.56 17,457.94 22. Pharmaceuticals 38,924.78 43,473.69 44,770.75 40,617.43 37,837.38 37,098.55 36,903.13 35,582.46 35,737.09 23. Power Generation & Distribution 20,426.78 26,290.05 26,769.23 22,666.27 22,655.73 22,567.59 22,685.73 22,050.68 21,850.25 6,915.54 17,738.03 17,559.25 10,446.29 9,921.53 10,105.05 9,632.44 8,445.93 7,993.64 25. Sugar & Allied Industries 97,491.86 113,047.42 105,252.85 115,934.54 102,683.44 104,299.38 103,889.18 103,272.93 100,404.59 26. Synthetic & Rayon 31,064.81 51,422.13 39,910.59 55,780.05 55,720.00 54,799.96 55,047.18 56,183.23 55,389.57 27. Technology & Communication 25,268.42 68,298.51 59,850.32 70,007.44 68,374.53 70,289.36 68,089.87 59,501.21 50,371.79 28. Textile Composite 34,974.84 48,146.04 52,648.26 47,979.48 46,213.56 44,568.26 44,892.07 46,136.16 44,498.11 29. Textile Spinning 16,122.67 19,926.24 22,171.08 18,609.44 18,751.93 18,613.99 19,060.71 18,833.09 18,077.87 30. Textile Weaving 2,513.97 4,854.91 4,007.19 4,511.95 4,401.24 2,464.67 2,694.24 2,507.78 2,595.80 121,626.45 102,562.36 24. Refinery 31. Tobacco 114,337.35 84,031.57 76,081.38 84,894.74 76,594.90 75,096.04 73,868.52 41,755.36 48,816.89 46,431.86 38,849.57 38,039.58 37,388.50 38,119.72 36,662.09 36,940.45 285,224.92 57,478.80 50,137.79 45,620.17 41,411.02 39,515.72 40,741.75 37,883.16 38,820.41 34. Woolen 22,166.86 7,321.39 7,416.37 6,211.81 5,973.52 5,840.48 5,347.81 5,080.27 4,970.60 35. Real Estate Investment Trust 16,895.40 17,097.11 16,305.87 18,074.52 18,617.53 18,865.74 20,184.46 21,146.38 23,178.78 32. Transport 33. Vanaspati & Allied Industries 36. Exchange Traded Funds 269.58 5,739.64 5,749.54 4,579.85 4,486.29 4,445.12 4,657.47 4,485.67 4,381.22 37. Stock Index Future Contracts - - - - - - - - - 38. Future Contracts - - - - - - - - - 39. Bonds - - - - - - - - - As per last working day Note: Four more sectors have been added since Mar-20 Source: Pakistan Stock Exchange 136
2. KSE Index Monthly 60 ,000 50,000 Index Number 40,000 30,000 20,000 All Share Index Mar-22 Feb-22 Jan-22 Dec-21 Nov-21 Oct-21 Sep-21 Aug-21 Jul-21 Jun-21 May-21 Apr-21 0 Mar-21 10,000 100 Index Annual 50,000 45,000 Index Number 40,000 35,000 30,000 25,000 20,000 15,000 10,000 5,000 0 FY14 FY15 FY16 FY17 All Share Index 137 FY18 FY19 100 Index FY20 FY21
3. 7 .2 Pakistan Stock Exchange Indicators Month KSE 100 Index (1991 = 1,000) FY18 FY19 FY20 FY21 FY22 Jul 46,010.45 42,712.43 31,938.48 39,258.44 47,055.29 Aug 41,206.99 41,742.24 29,672.12 41,110.93 47,419.74 Sep 42,409.27 40,998.59 32,078.85 40,571.48 44,899.60 Oct 39,617.19 41,649.36 34,203.68 39,888.00 46,184.71 Nov 40,010.36 40,496.03 39,287.65 41,068.82 45,072.38 Dec 40,471.48 37,066.67 40,735.08 43,755.38 44,596.07 Jan 44,049.05 40,799.53 41,630.94 46,385.54 45,374.68 Feb 43,239.45 39,054.61 37,983.62 45,865.02 44,461.01 Mar 45,560.30 38,649.34 29,231.63 44,587.85 44,928.83 Apr 45,488.86 36,784.44 34,111.64 44,262.35 May 42,846.64 35,974.79 33,931.23 47,896.34 Jun 41,910.90 33,901.58 34,421.92 47,356.02 Month KSE All Share Index (1995 = 1,000) FY18 FY19 FY20 FY21 FY22 Jul 32,553.38 30,908.46 23,118.82 27,559.26 32,163.11 Aug 29,519.51 30,653.83 22,007.12 28,960.20 32,394.47 Sep 30,395.71 29,944.47 23,427.60 28,969.98 30,668.90 Oct 28,596.60 30,220.10 24,698.78 28,185.56 31,596.79 Nov 29,112.94 29,381.69 27,838.52 28,849.46 30,831.91 Dec 29,774.24 28,043.38 29,011.73 30,779.70 30,726.52 Jan 31,762.42 29,663.42 29,067.54 32,061.54 31,007.64 Feb 31,372.25 28,506.65 26,289.38 31,436.15 30,523.62 Mar 32,727.24 28,279.32 21,037.82 30,498.20 30,788.28 Apr 32,980.77 27,014.21 23,937.61 30,017.98 May 31,362.28 26,155.49 24,435.18 32,238.69 Jun 30,582.91 24,986.05 24,660.31 32,479.82 Month KMI-30 Index (Base: June 2008) FY18 FY19 FY20 FY21 FY22 Jul 79,160.97 72,341.14 50,569.36 63,107.65 76,259.24 Aug 69,706.82 70,817.42 46,226.30 65,651.60 77,641.73 Sep 71,442.66 69,230.73 51,150.82 64,738.07 72,315.95 Oct 67,296.45 71,738.68 55,842.17 63,496.69 74,486.07 Nov 68,096.01 68,388.96 62,713.95 66,318.10 73,210.74 Dec 68,611.63 61,173.56 66,031.51 71,167.60 71,687.06 Jan 74,610.02 68,267.23 67,075.02 74,222.76 73,592.63 Feb 73,105.16 65,510.03 59,433.31 76,278.37 72,148.81 Mar 76,988.02 63,313.99 45,051.66 73,039.96 72,914.93 Apr 77,027.88 59,213.25 55,529.38 71,476.99 May 72,982.08 58,233.69 55,171.67 78,749.58 Jun 71,060.34 54,118.51 54,995.25 76,621.54 Source: Pakistan Stock Exchange As per last working day. 138
4. 7 .3 Market Capitalization of PSX all Shares . (Million Rs.) Sector Name 2021 2022 Jun-20 Jun-21 Feb Oct Nov Dec Jan Feb Mar 241,245 361,448 326,325 307,111 308,201 305,035 304,382 325,803 314,465 48,008 80,036 74,665 68,644 63,710 63,007 60,695 56,953 56,611 1 Automobile Assembler 2 Automobile parts & Accessories 3 Cable & Electrical Goods 25,280 38,221 34,801 30,498 29,301 28,436 28,477 26,408 25,466 4 Cement 408,176 702,506 732,111 615,991 581,534 572,662 562,088 534,450 535,883 5 Chemical 307,193 404,117 398,470 425,139 404,861 389,131 406,867 391,958 406,478 6 Close -End Mutual Funds 2,920 3,281 3,749 2,876 2,820 2,661 2,747 2,965 2,556 7 Commercial Banks 1,070,354 1,308,754 1,322,106 1,431,575 1,425,577 1,394,860 1,432,828 1,407,246 1,362,897 8 Engineering 72,696 171,410 168,133 150,809 143,677 139,277 138,386 122,668 124,044 9 Fertilizer 472,488 509,384 509,178 499,364 510,820 508,324 522,755 534,211 552,742 10 Food & Personal Care Products 595,058 744,128 678,378 733,957 682,112 690,110 718,439 709,730 753,305 11 Glass & Ceramics 37,381 80,096 53,353 68,708 67,544 68,463 70,632 70,604 68,244 12 Insurance 151,406 170,003 169,610 151,937 148,742 147,626 143,124 137,094 145,319 13 Inv. Banks /INV.COS./Securities COS. 104,766 143,915 130,812 130,001 124,594 122,053 119,839 120,713 119,352 14 Jute 123 130 123 206 228 215 215 214 214 15 Leasing Companies 4,532 5,403 5,107 4,428 4,369 4,319 4,279 560 479 16 Leather & Tanneries 25,915 52,866 35,549 43,775 46,804 48,351 47,774 47,100 51,915 17 Miscellaneous 67,834 82,229 76,504 117,772 118,760 111,635 112,498 110,953 110,707 18 Modarabas 11,701 14,490 14,333 24,405 23,817 24,028 25,050 23,825 23,912 19 Oil & Gas Exploration Companies 969,427 960,135 1,022,499 908,498 894,311 907,996 929,301 934,009 897,468 20 Oil & Gas Marketing Companies 188,214 234,968 222,732 199,384 190,314 184,773 189,443 183,899 172,768 21 Paper & Board 59,783 94,243 89,799 84,144 80,903 79,530 78,023 75,179 72,100 22 Pharmaceuticals 272,871 314,190 321,308 308,837 287,698 282,080 280,594 270,553 271,728 23 Power Generation & Distribution 245,707 316,236 321,999 272,646 272,520 271,459 272,880 265,242 262,831 24 Refinery 53,835 146,564 145,087 86,314 81,978 83,495 79,590 69,786 66,049 25 Sugar & Allied Industries 65,812 76,432 71,162 78,642 69,653 70,749 70,663 70,244 68,293 26 Synthetic & Rayon 46,311 76,659 59,498 84,121 84,030 82,643 83,015 84,729 83,532 27 Technology & Communication 99,462 280,201 235,981 289,796 283,063 290,990 281,884 246,328 259,809 28 Textile Composite 222,361 310,874 335,513 312,749 301,238 290,513 299,132 307,422 296,507 29 Textile Spinning 44,052 71,965 62,297 70,026 70,562 70,043 71,724 70,868 68,026 30 Textile Weaving 2,528 4,935 4,074 6,705 6,540 3,662 4,004 3,726 3,857 31 Tobacco 512,591 432,246 481,872 354,149 320,643 357,786 322,807 316,490 311,317 32 Transport 66,826 78,127 74,310 62,176 60,879 59,837 61,008 58,675 59,120 33 Vanaspati & Allied Industries 7,193 2,122 1,851 1,684 1,529 1,459 1,504 1,399 1,433 34 Woolen 1,441 476 482 404 388 380 348 330 323 35 Real Estate Investment Trust 24,216 24,505 23,371 25,906 26,684 27,040 28,930 30,309 33,222 36 Exchange Traded Funds - 9 9 7 7 7 8 7 7 37 Stock Index Future Contracts - - - - - - - - - 38 Future Contracts - - - - - - - - - 39 Bonds - - - - - - - - - 6,529,707 8,297,305 8,207,148 7,953,385 7,720,414 7,684,637 7,755,933 7,612,648 7,582,980 TOTAL As per last working day Source: Pakistan Stock Exchange 139
5. 7 .4 Turnover of Shares at Pakistan Stock Exchange (Million No. of Shares) Monthly Turnover at Ready Counter of the PSX Month FY18 FY19 FY20 FY21 FY22 Jul 3,896.00 4,108.35 2,118.63 8,923.18 9,450.21 Aug 4,556.16 3,712.28 2,218.96 10,581.67 7,442.74 Sep 3,152.82 2,686.32 2,319.12 13,650.74 9,585.41 Oct 3,494.97 5,121.76 4,561.68 8,635.92 5,769.23 Nov 2,705.71 4,209.21 6,646.26 6,533.65 7,179.05 Dec 3,272.63 2,783.42 7,009.19 11,516.89 5,844.76 Jan 5,787.06 3,236.57 6,136.28 13,457.21 5,824.05 Feb 4,117.90 2,922.59 3,234.64 11,973.06 4,660.97 Mar 4,391.17 2,526.45 4,843.92 10,588.82 4,872.75 Apr 4,644.95 3,293.41 4,831.77 8,101.69 May 3,101.97 2,774.76 3,519.49 12,465.65 Jun 3,410.17 2,567.71 4,941.66 20,912.15 Total 46,531.50 39,942.84 52,381.61 137,340.63 *Revised-Turnover includes off-market transactions. Source: Pakistan Stock Exchange Monthly Turnover of Shares & Maket Capitalization Turnover Capitalization 20,000 15,000 10,000 140 Mar-22 Feb-22 Jan-22 Dec-21 Nov-21 Oct-21 Sep-21 Aug-21 Jul-21 Jun-21 May-21 0 Apr-21 5,000 Mar-21 Million Shares 25,000
6. 7 .5 Financial Statements Analysis of Companies (Non-Financial) Listed at PSX All Sectors - Overall (Million Rupees) Items A. Non-Current Assets (A1+A3+A4+A5+A6) 1.Capital work in progress 2.Operating fixed assets at cost 3.Operating fixed assets after deducting accumulated depreciation 4.Intangible assets 5.Long term investments 6.Other non-current assets B. Current Assets (B1+B2+B3+B4+B5+B6) 1.Cash & bank balance 2.Inventories i)Raw material ii)Work in progress iii)Finished goods 3.Trade Debt / accounts receivables 4.Short term loans and advances 5.Short term investments 6.Other current assets Total Assets (A+B) / Equity & Liabilities (C+D+E) C. Shareholders' Equity (C1+C2+C3) 1.Issued, Subscribed & Paid up capital i)Ordinary shares ii)Preference shares 2.Reserves i)Capital Reserve ii)Revenue Reserve of which: un-appropriated profit(loss) / retained earnings 3.Surplus on revaluation of fixed assets D. Non-Current Liabilities (D1+D2+D3+D4+D5) 1.Long term borrowings 2.Subordinated loans / Sponsor's loans 3.Debentures/TFCs (bonds payable) 4.Employees benefit obligations 5.Other non-current liabilities E. Current Liabilities (E1+E2+E3+E4) 1.Trade credit & other accounts payables of which: i) Trade credits 2.Short term borrowings 3.Current portion of non-current liabilities 4.Other current liabilities F. Operations: 1.Sales i)Local sales (Net) ii)Export sales (Net) 2.Cost of sales Of which: Cost of material 3.Gross profit / (loss) (F1-F2) 4.General, administrative and other expenses i)Selling & distribution expenses ii)Administrative and other expenses 5.Other income / (loss) 6.EBIT (F3-F4+F5) 7.Financial expenses of which: (i) Interest expenses 8.Profit / (loss) before taxation (F6-F7) 9.Tax expenses 10.Profit / (loss) after tax (F8-F9) 11.Cash dividends 12.Bonus shares / stock dividends G. Statement of Cash Flows 1.Net cash flows from operating activities 2.Net cash flows from investing activities 3.Net cash flows from financing activities H. Miscellaneous 1.Total capital employed (C+D) 2.Retention in business (F10-F11-F12) 3.Depreciation for the year 4.Salaries, wages and employee benefits I. Key Performance Indicators P1. Net Profit margin / Net profit to sales (F10 as % of F1) P2. Asset turnover (F1 to Avg {Current year(A+B),previous year (A+B)}) P3. Return on Assets (F10 as a % of Avg {Current year(A+B),previous year (A+B)} P4. Financial leverage (Avg. {Current year(A+B),previous year (A+B) to Avg. Current P5. Return on equity (F10 as % of Avg {Current year(C),previous year (C)} V3. Basic earnings per share (V1)* ( F10 to C1) Note. Financial Statements based on Calendar year 141 2016 2017 2018 2019 2020 3,828,212 338,894 4,297,686 2,581,469 182,265 612,106 113,477 2,952,743 281,531 537,724 234,127 41,208 205,494 1,095,745 76,489 201,614 759,640 6,780,955 2,756,797 728,637 706,397 22,240 1,650,749 282,921 1,367,828 794,603 377,411 1,312,276 649,591 9,143 45,449 123,152 484,940 2,711,882 1,579,461 767,468 667,628 232,469 232,323 3,993,057 382,167 4,854,005 2,807,722 196,890 496,723 109,555 3,678,453 294,028 682,292 301,874 50,462 248,152 1,246,175 113,394 317,670 1,024,894 7,671,510 3,025,273 777,280 757,431 19,849 1,846,375 379,183 1,467,192 878,322 401,617 1,446,809 749,018 10,714 29,320 137,379 520,377 3,199,428 1,857,362 924,031 793,854 268,408 279,804 4,323,938 382,449 5,705,307 3,270,074 98,722 474,756 97,937 4,519,886 281,684 899,032 400,893 57,161 311,661 1,629,241 148,235 300,217 1,261,478 8,843,824 3,252,413 807,909 788,625 19,284 1,984,498 352,965 1,631,533 1,019,489 460,005 1,552,619 837,242 11,169 14,392 144,192 545,623 4,038,793 2,395,906 1,283,933 996,322 327,369 319,196 4,850,643 496,773 6,270,265 3,585,322 91,664 532,180 144,703 5,303,155 290,199 985,548 462,949 78,500 329,779 1,980,969 156,027 222,491 1,667,921 10,153,797 3,522,107 832,669 816,658 16,012 2,157,441 379,610 1,777,831 1,145,595 531,997 1,756,403 976,195 14,653 12,333 153,413 599,810 4,875,287 2,831,322 1,618,792 1,319,195 363,559 361,211 5,225,404 551,987 6,677,506 3,743,415 87,791 606,190 236,021 5,704,713 337,620 908,431 469,189 81,595 289,042 2,120,966 150,600 379,328 1,807,769 10,930,117 3,803,537 849,617 830,757 18,860 2,409,265 398,540 2,010,725 1,354,539 544,655 2,095,634 1,221,127 14,177 9,059 161,302 689,969 5,030,947 3,042,045 1,676,942 1,202,311 321,968 464,623 5,504,360 5,037,209 467,151 4,613,597 2,272,669 890,763 465,717 184,833 280,884 198,317 623,364 125,592 102,867 497,772 137,194 360,577 230,795 2,380 6,404,849 5,926,667 478,182 5,376,455 2,216,990 1,028,395 501,632 200,158 301,474 205,229 731,991 125,537 107,350 606,454 171,845 434,609 275,857 2,738 7,702,378 7,128,903 573,475 6,536,596 2,789,663 1,165,782 565,804 218,631 347,173 176,187 776,165 163,634 136,451 612,532 181,849 430,682 255,644 9,734 8,864,445 8,207,121 657,325 7,567,515 3,298,232 1,296,931 624,539 231,703 392,836 230,530 902,922 280,259 243,957 622,663 200,635 422,028 234,513 9,039 8,229,145 7,539,521 689,624 7,044,399 2,900,137 1,184,746 608,243 232,936 375,308 236,487 812,990 338,463 325,116 474,527 162,550 311,977 179,704 3,702 568,158 (371,807) (151,257) 478,697 (386,434) (53,641) 437,804 (419,508) (101,569) 383,662 (550,396) (77,140) 783,980 (525,041) (33,677) 4,069,073 127,402 204,307 428,702 4,472,082 156,014 229,586 479,947 4,805,031 165,304 264,665 479,252 5,278,510 178,476 284,779 533,973 5,899,171 128,571 298,610 564,428 6.55 0.84 5.50 2.50 13.77 3.91 6.79 0.89 6.01 2.50 15.03 4.49 5.59 0.93 5.22 2.63 13.72 4.47 4.76 0.93 4.44 2.80 12.46 4.27 3.79 0.78 2.96 2.88 8.52 3.19
7. 7 .6 Financial Statements Analysis of Companies (Non-Financial) Listed at PSX Private - Overall (Million Rupees) Items A. Non-Current Assets (A1+A3+A4+A5+A6) 1.Capital work in progress 2.Operating fixed assets at cost 3.Operating fixed assets after deducting accumulated depreciation 4.Intangible assets 5.Long term investments 6.Other non-current assets B. Current Assets (B1+B2+B3+B4+B5+B6) 1.Cash & bank balance 2.Inventories i)Raw material ii)Work in progress iii)Finished goods 3.Trade Debt / accounts receivables 4.Short term loans and advances 5.Short term investments 6.Other current assets Total Assets (A+B) / Equity & Liabilities (C+D+E) C. Shareholders' Equity (C1+C2+C3) 1.Issued, Subscribed & Paid up capital i)Ordinary shares ii)Preference shares 2.Reserves i)Capital Reserve ii)Revenue Reserve of which: un-appropriated profit(loss) / retained earnings 3.Surplus on revaluation of fixed assets D. Non-Current Liabilities (D1+D2+D3+D4+D5) 1.Long term borrowings 2.Subordinated loans / Sponsor's loans 3.Debentures/TFCs (bonds payable) 4.Employees benefit obligations 5.Other non-current liabilities E. Current Liabilities (E1+E2+E3+E4) 1.Trade credit & other accounts payables of which: i) Trade credits 2.Short term borrowings 3.Current portion of non-current liabilities 4.Other current liabilities F. Operations: 1.Sales i)Local sales (Net) ii)Export sales (Net) 2.Cost of sales Of which: Cost of material 3.Gross profit / (loss) (F1-F2) 4.General, administrative and other expenses i)Selling & distribution expenses ii)Administrative and other expenses 5.Other income / (loss) 6.EBIT (F3-F4+F5) 7.Financial expenses of which: (i) Interest expenses 8.Profit / (loss) before taxation (F6-F7) 9.Tax expenses 10.Profit / (loss) after tax (F8-F9) 11.Cash dividends 12.Bonus shares / stock dividends G. Statement of Cash Flows 1.Net cash flows from operating activities 2.Net cash flows from investing activities 3.Net cash flows from financing activities H. Miscellaneous 1.Total capital employed (C+D) 2.Retention in business (F10-F11-F12) 3.Depreciation for the year 4.Salaries, wages and employee benefits I. Key Performance Indicators P1. Net Profit margin / Net profit to sales (F10 as % of F1) P2. Asset turnover (F1 to Avg {Current year(A+B),previous year (A+B)}) P3. Return on Assets (F10 as a % of Avg {Current year(A+B),previous year (A+B)} P4. Financial leverage (Avg. {Current year(A+B),previous year (A+B) P5. Return on equity (F10 as % of Avg {Current year(C),previous year (C)} V3. Basic earnings per share (V1)* ( F10 to C1) Note. Financial Statements based on Calendar year 2016 2017 2018 2019 2020 2,783,993 201,498 3,477,364 2,027,448 90,218 394,604 70,225 1,991,731 251,051 483,940 233,368 40,902 203,919 592,366 57,764 176,524 430,088 4,775,724 2,119,491 593,539 571,299 22,240 1,224,210 267,696 956,514 505,730 301,742 849,834 486,586 9,143 20,160 51,742 282,204 1,806,399 943,967 412,896 522,106 176,622 163,704 3,013,164 286,587 3,772,676 2,150,026 97,181 417,699 61,672 2,399,991 262,197 602,840 300,876 50,079 247,143 708,513 88,204 230,416 507,821 5,413,156 2,347,728 642,182 622,333 19,849 1,401,563 360,804 1,040,758 580,415 303,983 911,851 543,208 10,714 12,248 53,938 291,743 2,153,576 1,150,293 512,137 624,804 183,287 195,192 3,275,768 292,973 4,204,630 2,425,578 93,299 400,497 63,422 2,969,807 248,040 783,446 399,905 56,909 310,682 914,858 121,300 279,508 622,655 6,245,575 2,551,902 672,268 652,984 19,284 1,536,899 328,671 1,208,227 734,684 342,735 947,308 575,018 11,169 12,338 62,599 286,184 2,746,365 1,433,039 656,864 857,948 231,256 224,123 3,728,113 389,637 4,647,581 2,693,651 85,470 447,561 111,794 3,256,359 235,207 883,450 452,757 78,290 328,195 1,026,815 138,338 203,043 769,506 6,984,472 2,742,159 693,418 677,407 16,012 1,646,326 351,649 1,294,677 799,068 402,415 1,070,169 665,231 14,653 12,333 67,210 310,742 3,172,144 1,547,089 722,504 1,141,634 259,275 224,147 4,005,642 447,930 4,968,155 2,834,609 81,766 486,225 155,111 3,478,676 288,407 840,846 461,161 81,327 287,440 1,012,814 129,060 348,937 858,612 7,484,318 2,913,062 705,049 686,189 18,860 1,792,936 367,803 1,425,133 909,571 415,077 1,366,512 882,110 14,177 9,059 69,598 391,568 3,204,744 1,642,744 720,436 1,064,172 214,023 283,806 4,072,420 3,605,269 467,151 3,311,612 1,892,011 760,808 365,268 162,619 202,649 122,301 517,841 94,857 80,173 422,983 102,684 320,299 192,910 2,380 4,612,366 4,134,184 478,182 3,791,758 2,213,226 820,608 400,518 178,539 221,979 144,709 564,799 94,450 82,378 470,349 116,177 354,172 224,687 2,195 5,497,483 4,924,525 572,958 4,573,313 2,785,249 924,170 458,391 196,052 262,339 122,531 588,311 119,076 96,215 469,234 110,429 358,805 191,672 6,125 6,021,578 5,366,229 655,349 5,082,511 3,292,348 939,068 478,221 207,002 271,219 145,061 605,907 199,442 167,994 406,465 110,879 295,586 175,708 3,722 5,489,119 4,801,264 687,856 4,632,700 2,893,171 856,420 470,651 205,870 264,781 167,870 553,639 227,592 220,030 326,047 93,298 232,749 144,542 3,692 433,141 (238,013) (152,035) 413,398 (291,210) (96,911) 324,232 (395,672) (65,786) 244,458 (423,867) (41,259) 628,528 (411,649) 23,705 2,969,325 125,008 161,397 333,950 3,259,579 127,290 174,329 370,855 3,499,210 161,008 204,096 361,771 3,812,328 116,156 214,976 410,692 4,279,574 84,515 226,231 436,369 7.87 0.88 6.93 2.31 16.02 4.07 7.68 0.91 6.95 2.28 15.86 4.25 6.53 0.94 6.16 2.38 14.65 4.33 4.91 0.91 4.47 2.50 11.17 3.48 4.24 0.76 3.22 2.56 8.23 2.70 142
8. 7 .7 Financial Statements Analysis of Companies (Non-Financial) Listed at PSX Public Overall Items A. Non-Current Assets (A1+A3+A4+A5+A6) 1.Capital work in progress 2.Operating fixed assets at cost 3.Operating fixed assets after deducting accumulated depreciation 4.Intangible assets 5.Long term investments 6.Other non-current assets B. Current Assets (B1+B2+B3+B4+B5+B6) 1.Cash & bank balance 2.Inventories i)Raw material ii)Work in progress iii)Finished goods 3.Trade Debt / accounts receivables 4.Short term loans and advances 5.Short term investments 6.Other current assets Total Assets (A+B) / Equity & Liabilities (C+D+E) C. Shareholders' Equity (C1+C2+C3) 1.Issued, Subscribed & Paid up capital i)Ordinary shares ii)Preference shares 2.Reserves i)Capital Reserve ii)Revenue Reserve of which: un-appropriated profit(loss) / retained earnings 3.Surplus on revaluation of fixed assets D. Non-Current Liabilities (D1+D2+D3+D4+D5) 1.Long term borrowings 2.Subordinated loans / Sponsor's loans 3.Debentures/TFCs (bonds payable) 4.Employees benefit obligations 5.Other non-current liabilities E. Current Liabilities (E1+E2+E3+E4) 1.Trade credit & other accounts payables of which: i) Trade credits 2.Short term borrowings 3.Current portion of non-current liabilities 4.Other current liabilities F. Operations: 1.Sales i)Local sales (Net) ii)Export sales (Net) 2.Cost of sales i) Cost of material 3.Gross profit / (loss) (F1-F2) 4.General, administrative and other expenses i)Selling & distribution expenses ii)Administrative and other expenses 5.Other income / (loss) 6.EBIT (F3-F4+F5) 7.Financial expenses of which: (i) Interest expenses 8.Profit / (loss) before taxation (F6-F7) 9.Tax expenses 10.Profit / (loss) after tax (F8-F9) 11.Cash dividends 12.Bonus shares / stock dividends G. Statement of Cash Flows 1.Net cash flows from operating activities 2.Net cash flows from investing activities 3.Net cash flows from financing activities H. Miscellaneous 1.Total capital employed (C+D) 2.Retention in business (F10-F11-F12) 3.Depreciation for the year 4.Salaries, wages and employee benefits I. Key Performance Indicators P1. Net Profit margin / Net profit to sales (F10 as % of F1) P2. Asset turnover (F1 to Avg {Current year(A+B),previous year (A+B)}) P3. Return on Assets (F10 as a % of Avg {Current year(A+B),previous year (A+B)} P4. Financial leverage (Avg. {Current year(A+B),previous year (A+B) to Avg. Current year(C),previous year (C))}) P5. Return on equity (F10 as % of Avg {Current year(C),previous year (C)} V3. Basic earnings per share (V1)* ( F10 to C1) Note. Financial Statements based on Calendar year 143 (Million Rupees) 2016 2017 2018 2019 2020 1,044,219 137,396 820,323 554,022 92,048 217,502 43,252 961,011 30,480 53,784 759 306 1,576 503,380 18,725 25,089 329,552 2,005,230 637,306 135,098 135,098 426,539 15,225 411,314 288,872 75,669 462,442 163,006 25,290 71,410 202,736 905,483 635,494 354,572 145,522 55,846 68,619 979,893 95,580 1,081,330 657,696 99,709 79,025 47,883 1,278,462 31,831 79,451 997 383 1,009 537,662 25,190 87,255 517,073 2,258,354 677,545 135,098 135,098 444,812 18,379 426,433 297,907 97,634 534,958 205,810 17,072 83,442 228,634 1,045,852 707,069 411,895 169,050 85,121 84,613 1,048,170 89,475 1,500,677 844,497 5,423 74,260 34,515 1,550,079 33,643 115,585 988 252 978 714,384 26,935 20,709 638,823 2,598,249 700,511 135,641 135,641 447,600 24,294 423,306 284,804 117,270 605,311 262,225 2,054 81,593 259,439 1,292,427 962,868 627,068 138,374 96,113 95,072 1,122,530 107,136 1,622,684 891,672 6,195 84,619 32,909 2,046,796 54,992 102,098 10,192 210 1,584 954,155 17,688 19,448 898,415 3,169,326 779,948 139,251 139,251 511,115 27,961 483,154 346,527 129,582 686,235 310,964 86,203 289,067 1,703,143 1,284,233 896,288 177,562 104,284 137,065 1,219,762 104,057 1,709,351 908,806 6,025 119,965 80,910 2,226,037 49,212 67,585 8,028 268 1,602 1,108,152 21,540 30,391 949,157 3,445,799 890,475 144,568 144,568 616,329 30,737 585,592 444,968 129,578 729,122 339,017 91,704 298,401 1,826,202 1,399,301 956,506 138,139 107,945 180,817 1,431,940 1,431,940 1,301,985 380,658 129,955 100,448 22,213 78,235 76,016 105,523 30,735 22,694 74,788 34,510 40,279 37,885 - 1,792,483 1,792,483 1,584,697 3,764 207,786 101,114 21,618 79,496 60,519 167,191 31,086 24,972 136,105 55,668 80,437 51,170 543 2,204,895 2,204,378 517 1,963,282 4,414 241,612 107,413 22,579 84,834 53,656 187,855 44,557 40,236 143,297 71,420 71,877 63,972 3,610 2,842,867 2,840,891 1,976 2,485,004 5,884 357,863 146,318 24,701 121,617 85,470 297,015 80,817 75,963 216,198 89,756 126,442 58,805 5,317 2,740,026 2,738,258 1,768 2,411,700 6,966 328,326 137,592 27,066 110,527 68,617 259,351 110,871 105,086 148,481 69,252 79,228 35,162 10 135,016 (133,794) 778 65,300 (95,224) 43,270 113,572 (23,836) (35,783) 139,204 (126,529) (35,881) 155,452 (113,392) (57,382) 1,099,748 2,394 42,910 94,752 1,212,502 28,724 55,257 109,092 1,305,822 4,296 60,570 117,482 1,466,182 62,320 69,803 123,282 1,619,597 44,057 72,379 128,059 2.81 0.74 2.08 4.49 0.84 3.77 3.26 0.91 2.96 4.45 0.99 4.38 2.89 0.83 2.40 3.12 3.24 3.52 3.90 3.96 6.50 2.98 12.24 5.95 10.43 5.30 17.08 9.08 9.49 6.75