Pakistan: Capital Market Statistical Bulletin - April 2020

Transcription

1. 7 .1 KSE 100 & All Shares Index Sector Name 2019 Jun-18 Jun-19 Jan Feb 2020 Oct Nov Dec Jan Feb KSE 100 Index (1991 = 1,000) 41,910.9 33,901.6 40,799.5 39,054.6 34,203.7 39,287.7 40,735.1 41,630.9 37,983.6 KSE All Shares Index (1995 = 1,000) 30,582.9 24,986.1 29,663.4 28,506.7 24,698.8 27,838.5 29,011.7 29,067.5 26,289.4 1. Automobile Assembler 70,659.4 43,939.5 53,614.7 50,442.6 35,518.2 48,135.5 46,664.5 45,347.2 41,167.5 2. Automobile parts & Accessories 53,159.4 31,124.8 39,922.7 39,395.4 22,076.5 33,515.0 31,993.6 34,710.2 31,568.7 3. Cable & Electrical Goods 26,724.6 16,549.5 20,760.5 18,745.4 15,793.9 20,528.1 20,018.9 18,383.6 16,378.2 4. Cement 45,155.6 29,456.1 39,095.8 39,444.4 27,262.7 34,066.1 34,336.6 36,099.8 34,713.9 5. Chemical 33,080.1 23,819.4 28,002.1 26,656.4 23,099.9 26,049.6 28,228.5 28,877.9 25,850.9 6. Close -End Mutual Funds 9,740.9 3,513.8 3,607.9 3,324.5 2,898.0 3,316.5 3,722.1 3,377.1 3,171.5 7. Commercial Banks 13,653.7 11,651.6 13,415.8 12,884.3 11,251.7 12,683.0 13,046.2 13,718.9 13,045.9 8. Engineering 49,732.2 19,890.0 33,790.0 30,826.8 22,389.6 28,662.5 27,898.2 27,671.9 24,805.6 9. Fertilizer 18,876.4 14,342.6 20,019.7 19,288.1 15,206.2 16,706.2 16,772.2 16,504.2 15,459.3 10. Food & Personal Care Products 65,031.3 41,064.8 52,358.1 50,423.6 41,146.4 43,513.8 49,488.4 49,020.9 45,934.9 11. Glass & Ceramics 65,929.6 49,859.9 61,896.7 59,614.3 46,790.3 60,085.8 60,197.9 61,990.1 52,361.6 12. Insurance 34,609.2 20,151.4 27,083.9 25,341.9 20,046.2 24,014.5 25,944.1 25,543.7 24,447.4 7,392.7 12,173.5 6,032.8 5,333.3 14,133.3 16,516.2 17,425.3 17,562.9 14,779.3 13. Inv.Banks /INV.COS./Securities COS. 14. Jute 12,824.5 12,824.5 12,824.5 12,824.5 12,824.5 12,824.5 12,824.5 12,824.5 12,824.5 15. Leasing Companies 1,347.7 797.7 930.9 784.6 713.7 847.7 827.8 818.3 825.3 16. Leather & Tanneries 15,366.5 10,635.1 13,961.5 13,821.7 13,876.1 17,948.5 17,517.8 18,630.7 17,669.9 17. Miscellaneous 19,787.7 16,082.3 18,705.2 16,976.4 15,877.7 17,046.2 18,322.9 18,383.0 17,459.3 7,844.4 5,386.3 6,292.0 5,819.5 4,673.3 5,227.0 5,321.3 5,331.2 5,029.0 19. Oil & Gas Exploration Companies 16,761.1 12,479.3 15,089.9 14,939.8 11,690.9 12,251.5 13,392.7 13,351.4 11,167.5 20. Oil & Gas Marketing Companies 20,602.9 10,574.1 15,843.4 14,198.9 9,552.8 11,190.2 12,201.0 12,346.8 10,198.4 21. Paper & Board 19,163.2 11,933.7 15,586.4 15,137.4 11,146.2 15,056.3 15,651.4 16,045.3 14,207.3 22. Pharmaceuticals 44,561.7 25,054.5 38,760.1 36,460.4 27,054.2 34,957.8 33,945.7 34,238.7 31,420.6 23. Power Generation & Distribution 33,156.2 26,224.2 33,980.6 31,904.0 22,824.6 26,883.4 27,745.4 27,409.3 24,656.6 18. Modarabas 24. Refinery 17,197.7 7,263.8 12,684.4 10,293.3 7,823.7 9,138.0 8,486.2 9,725.5 7,632.0 127,545.7 85,333.2 116,345.4 112,040.6 91,079.2 102,278.7 107,869.2 111,780.1 100,385.2 26. Synthetic & Rayon 23,739.0 24,266.5 25,567.3 25,986.5 27,939.4 28,456.9 28,880.5 30,422.8 30,146.4 27. Technology & Communication 27,873.9 18,894.9 25,746.5 23,577.5 16,899.5 20,817.1 21,781.2 23,158.8 20,180.5 28. Textile Composite 31,644.8 39,011.3 37,870.2 37,784.4 35,448.9 39,221.4 41,297.3 42,082.1 41,062.1 29. Textile Spinning 18,913.4 15,961.6 18,551.6 17,750.0 14,787.1 15,603.3 16,800.3 17,584.5 18,011.6 30. Textile Weaving 25,478.3 2,453.5 2,685.1 2,710.1 2,327.4 3,262.0 3,239.1 2,736.3 2,575.2 177,078.7 204,112.1 209,017.2 202,185.7 179,959.3 185,516.3 184,776.6 162,643.8 135,969.5 25. Sugar & Allied Industries 31. Tobacco 32. Transport 50,848.0 39,881.6 56,967.1 51,178.6 48,635.6 56,288.3 54,351.7 52,774.3 46,069.6 529,546.5 271,819.2 425,455.2 354,552.5 264,312.7 326,157.3 391,220.9 346,436.2 320,124.5 34. Woolen 25,287.8 22,356.9 24,453.4 24,402.2 21,918.4 22,912.4 22,475.3 25,242.8 23,631.7 35. Real Estate Investment Trust 20,013.7 15,778.3 18,353.8 17,764.2 17,702.1 18,260.7 19,377.7 19,579.4 19,269.1 33. Vanaspati & Allied Industries As per last working day Source: Pakistan Stock Exchange Note: Pakistan Stock Exchange reclassified the economic sectors of companies in its daily quotation and hence discontinued the previous ICB classification from 14th November, 2016. From the month of November, 2016 all data are available in this new classification only. 134
2. KSE Index Monthly 45 ,000 40,000 35,000 Index Number 30,000 25,000 20,000 15,000 10,000 All Share Index Feb-20 Jan-20 Dec-19 Nov-19 Oct-19 Sep-19 Aug-19 Jul-19 Jun-19 May-19 Apr-19 Mar-19 0 Feb-19 5,000 100 Index Annual 50,000 45,000 Index Number 40,000 35,000 30,000 25,000 20,000 15,000 10,000 5,000 - FY12 FY13 FY14 FY15 All Share Index 135 FY16 FY17 100 Index FY18 FY19
3. 7 .2 Pakistan Stock Exchange Indicators Month KSE 100 Index (1991 = 1,000) FY16 FY17 Jul 35,741.52 39,528.82 Aug 34,726.51 39,809.58 Sep 32,287.41 40,541.81 FY18 46,010.45 FY19 FY20 42,712.43 31,938.48 41,206.99 41,742.24 29,672.12 42,409.27 40,998.59 32,078.85 Oct 34,261.61 39,893.84 39,617.19 41,649.36 34,203.68 Nov 32,255.20 42,620.31 40,010.36 40,496.03 39,287.65 Dec 32,816.31 47,806.97 40,471.48 37,066.67 40,735.08 Jan 31,298.60 48,757.67 44,049.05 40,799.53 41,630.94 Feb 31,369.51 48,534.23 43,239.45 39,054.61 37,983.62 Mar 33,139.00 48,155.93 45,560.30 38,649.34 Apr 34,719.29 49,300.90 45,488.86 36,784.44 May 36,061.56 50,591.57 42,846.64 35,974.79 Jun 37,783.54 46,565.29 41,910.90 33,901.58 Month KSE All Share Index (1995 = 1,000) FY16 FY17 FY18 FY19 FY20 Jul 24,867.05 26,316.43 32,553.38 30,908.46 23,118.82 Aug 24,345.61 26,762.56 29,519.51 30,653.83 22,007.12 Sep 22,708.70 27,682.25 30,395.71 29,944.47 23,427.60 Oct 23,945.47 27,348.66 28,596.60 30,220.10 24,698.78 Nov 22,688.92 29,591.96 29,112.94 29,381.69 27,838.52 Dec 22,936.80 32,842.44 29,774.24 28,043.38 29,011.73 Jan 22,098.31 33,187.00 31,762.42 29,663.42 29,067.54 26,289.38 Feb 21,714.93 32,846.05 31,372.25 28,506.65 Mar 22,896.99 32,985.40 32,727.24 28,279.32 Apr 23,953.98 34,010.77 32,980.77 27,014.21 May 24,493.91 35,000.88 31,362.28 26,155.49 Jun 25,313.12 32,494.30 30,582.91 24,986.05 Month KMI-30 Index (Base: June 2008) FY16 FY17 FY18 Jul 58,553.60 70,099.03 79,160.97 Aug 57,835.02 69,403.74 Sep 54,084.96 68,959.68 FY19 FY20 72,341.14 50,569.36 69,706.82 70,817.42 46,226.30 71,442.66 69,230.73 51,150.82 Oct 57,362.34 66,644.45 67,296.45 71,738.68 55,842.17 Nov 53,483.00 71,431.72 68,096.01 68,388.96 62,713.95 Dec 55,604.30 81,794.73 68,611.63 61,173.56 66,031.51 Jan 53,835.21 83,811.59 74,610.02 68,267.23 67,075.02 Feb 53,754.19 83,568.66 73,105.16 65,510.03 59,433.31 Mar 58,218.03 81,825.29 76,988.02 63,313.99 Apr 60,532.83 84,468.18 77,027.88 59,213.25 May 63,264.38 87,447.53 72,982.08 58,233.69 Jun 66,162.77 78,598.22 71,060.34 54,118.51 As per last working day. 136
4. 7 .3 Market Capitalization of PSX all Shares . (Million Rs.) Sector Name 2019 2020 Jun-18 Jun-19 Jan Feb Oct Nov Dec Jan Feb 377,652 247,717 294,362 276,946 203,652 275,996 267,562 260,008 236,043 73,138 47,103 60,418 59,620 34,313 52,092 49,727 53,950 49,067 1 Automobile Assembler 2 Automobile parts & Accessories 3 Cable & Electrical Goods 34,557 25,204 31,617 28,548 24,542 31,898 31,107 28,566 25,450 4 Cement 460,799 306,192 406,395 410,019 284,610 355,634 353,131 382,976 368,273 5 Chemical 342,984 273,461 319,745 304,378 266,022 299,992 325,085 332,562 297,703 6 Close -End Mutual Funds 14,300 5,159 5,297 4,881 4,254 4,869 5,464 4,958 4,656 7 Commercial Banks 1,476,841 1,284,984 1,468,254 1,410,088 1,240,879 1,399,904 1,439,989 1,514,236 1,439,955 8 Engineering 143,209 56,935 96,724 88,242 65,162 83,419 81,195 80,536 72,194 9 Fertilizer 563,366 440,313 597,486 575,652 465,841 511,794 513,815 505,605 473,595 10 Food & Personal Care Products 834,440 537,140 682,369 657,157 542,541 574,123 652,952 646,784 605,919 11 Glass & Ceramics 44,758 35,787 44,427 42,788 33,584 43,127 43,207 43,820 37,739 12 Insurance 225,161 136,743 182,648 170,901 137,563 157,812 169,775 168,160 160,942 52,319 90,598 43,980 39,692 105,274 123,022 129,794 130,819 110,085 123 123 123 123 123 123 123 123 123 13 Inv. Banks /INV.COS./Securities COS. 14 Jute 15 Leasing Companies 7,173 4,927 5,750 4,846 4,408 5,236 5,113 5,054 5,098 16 Leather & Tanneries 24,282 18,282 22,061 21,840 23,853 30,854 30,113 32,026 30,375 17 Miscellaneous 73,280 62,375 72,548 65,843 63,283 67,941 73,029 73,269 69,587 18 Modarabas 19 Oil & Gas Exploration Companies 20 Oil & Gas Marketing Companies 21 Paper & Board 22 17,609 12,433 14,523 13,432 10,806 12,087 12,305 12,327 11,629 1,417,998 1,130,641 1,367,160 1,353,566 1,123,318 1,177,189 1,286,836 1,282,870 1,073,027 337,218 194,364 289,130 259,124 187,175 219,258 230,795 251,705 207,907 71,032 45,308 59,176 57,471 42,588 57,529 59,802 61,307 54,285 Pharmaceuticals 291,840 174,445 261,609 252,920 188,368 243,398 236,351 238,391 218,770 23 Power Generation & Distribution 389,270 304,047 398,948 374,567 274,550 323,371 333,740 329,697 296,586 24 Refinery 129,020 56,228 98,188 79,678 60,562 70,735 65,690 75,283 59,078 25 Sugar & Allied Industries 83,150 57,022 77,123 74,270 60,931 68,424 72,164 75,403 67,766 26 Synthetic & Rayon 34,791 35,754 37,671 38,288 41,166 41,924 43,055 45,354 44,942 27 Technology & Communication 102,882 73,509 95,868 87,791 66,018 81,322 85,088 90,470 78,835 28 Textile Composite 195,855 242,100 235,018 234,486 223,773 246,681 262,100 267,080 260,607 29 Textile Spinning 49,195 41,875 48,670 46,567 38,809 41,109 44,625 46,708 47,843 30 Textile Weaving 25,616 2,467 2,700 2,725 2,340 3,280 3,257 2,751 2,589 31 Tobacco 746,294 860,225 880,898 852,106 758,433 781,854 778,736 685,458 573,040 32 Transport 64,361 52,916 75,586 67,906 77,837 90,085 86,985 84,461 73,731 33 Vanaspati & Allied Industries 6,735 6,855 5,411 4,509 6,666 8,225 9,866 8,737 8,073 34 Woolen 520 1,454 1,590 1,587 1,425 1,490 1,461 1,641 1,537 35 Real Estate Investment Trust 28,686 22,615 26,306 25,461 25,372 26,173 27,774 28,063 27,618 8,740,451 6,887,301 8,309,779 7,988,019 6,690,045 7,511,969 7,811,812 7,851,160 7,094,666 TOTAL As per last working day Source: Pakistan Stock Exchange Note: Pakistan Stock Exchange reclassified the economic sectors of companies in its daily quotation and hence discontinued the previous ICB classification from 14th November, 2016. From the month of November, 2016 all data are available in this new classification only. 137
5. 7 .4 Turnover of Shares at Pakistan Stock Exchange (Million No. of Shares) Monthly Turnover at Ready Counter of the PSX Month FY16 FY17 FY18 FY19 FY20 Jul 9,091.73 3,149.67 3,896.00 4,108.35 2,118.63 Aug 6,247.91 6,109.26 4,556.16 3,712.28 2,218.96 Sep 3,746.73 10,903.85 3,152.82 2,686.32 2,319.12 Oct 3,784.60 8,676.00 3,494.97 5,121.76 4,561.68 Nov 3,670.15 10,952.86 2,705.71 4,209.21 6,646.26 Dec 3,395.26 7,836.42 3,272.63 2,783.42 7,009.19 Jan 3,180.87 9,936.69 5,787.06 3,236.57 6,136.28 Feb 2,893.64 7,279.32 4,117.90 2,922.59 3,234.64 Mar 3,525.23 5,674.59 4,391.17 2,526.45 Apr 5,096.40 4,921.12 4,644.95 3,293.41 May 6,303.10 7,801.16 3,101.97 2,774.76 Jun 4,494.76 5,358.29 3,410.17 2,567.71 Total 55,430.36 88,599.21 46,531.50 39,942.84 *Revised-Turnover includes off-market transactions. 34,244.77 Source: Pakistan Stock Exchange Monthly Turnover of Shares & Maket Capitalization Capitalization 138 Feb-20 Jan-20 Dec-19 Nov-19 Oct-19 Sep-19 Aug-19 Jul-19 Jun-19 May-19 Apr-19 Mar-19 Feb-19 Million Shares Turnover 10,000 9,000 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 0
6. 7 .5 Financial Statements Analysis of Companies (Non-Financial) Listed at PSX (Million Rupees) All Sectors - 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 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 139 2014 2015 2016 2017 2018 3,280,351 206,339 3,730,823 2,275,802 171,100 539,703 87,407 2,670,053 210,879 574,755 239,149 50,649 284,899 1,043,709 59,946 216,601 564,164 5,950,404 2,234,607 666,518 656,569 9,950 1,260,831 262,681 998,150 587,638 307,257 1,121,965 553,173 13,114 20,176 101,848 433,654 2,593,831 1,463,204 726,823 678,385 233,487 218,755 3,520,047 252,961 4,111,495 2,410,764 174,094 584,555 97,673 2,785,412 232,860 524,331 218,738 45,782 257,135 1,091,164 62,980 176,085 697,992 6,305,460 2,467,557 688,387 675,394 12,993 1,445,998 266,736 1,179,263 697,913 333,171 1,203,370 598,946 9,314 46,024 120,746 428,341 2,634,533 1,525,269 833,472 650,440 227,819 231,004 3,793,426 319,592 4,280,680 2,567,475 181,772 611,516 113,070 2,925,767 278,048 527,884 228,437 41,764 200,959 1,089,355 78,257 199,286 752,938 6,719,193 2,720,041 707,387 685,146 22,240 1,637,492 277,092 1,360,400 789,841 375,161 1,301,965 642,160 9,455 45,449 122,936 481,964 2,697,187 1,573,715 765,061 660,570 231,592 231,309 3,950,276 351,213 4,831,937 2,797,797 196,392 495,863 109,010 3,639,759 286,957 668,772 292,204 53,591 241,380 1,237,608 113,739 315,889 1,016,794 7,590,035 2,985,012 749,480 729,630 19,849 1,847,078 370,141 1,476,937 889,121 388,455 1,420,901 722,403 11,207 29,320 136,916 521,056 3,184,122 1,852,111 921,538 788,069 268,744 275,197 4,232,644 370,393 5,761,180 3,074,279 198,583 483,052 106,337 4,387,644 280,682 868,388 378,424 62,902 298,436 1,614,606 146,965 314,092 1,162,911 8,620,289 3,261,281 771,473 752,189 19,284 2,064,123 350,464 1,713,659 1,081,505 425,685 1,471,495 759,004 11,775 24,706 137,812 538,198 3,887,513 2,289,747 1,198,634 976,936 313,796 307,034 6,609,170 5,990,778 618,392 5,700,199 2,811,933 908,971 371,877 160,041 211,836 160,173 697,267 170,276 145,608 526,991 157,462 369,530 216,381 1,829 6,043,081 5,509,118 533,963 5,134,738 2,445,121 908,343 401,932 176,770 225,162 180,687 687,098 162,810 140,468 524,287 141,567 382,720 211,214 1,805 5,458,464 4,994,492 463,972 4,576,786 2,253,361 881,678 462,352 183,422 278,931 197,981 617,307 124,695 102,165 492,612 135,864 356,748 229,088 2,116 6,343,612 5,868,914 474,698 5,327,756 2,192,702 1,015,856 491,382 197,034 294,348 204,112 728,586 124,769 106,097 603,817 167,291 436,526 273,013 2,601 7,563,748 6,997,083 566,665 6,404,714 2,693,683 1,159,033 552,701 218,616 334,085 188,166 794,498 151,162 118,513 643,336 176,431 466,904 251,168 8,635 343,019 (328,738) (58,021) 499,243 (325,689) (154,382) 567,909 (357,717) (166,063) 475,619 (363,151) (69,080) 431,160 (419,133) (87,544) 3,356,572 151,319 172,524 324,383 3,670,927 169,701 183,648 368,401 4,022,006 125,544 203,587 424,744 4,405,913 160,912 228,582 474,656 4,732,775 207,101 257,828 455,731 5.59 1.16 6.50 2.65 17.24 4.32 6.33 0.99 6.25 2.61 16.28 4.35 6.54 0.84 5.48 2.51 13.75 3.96 6.88 0.89 6.10 2.51 15.30 4.64 6.17 0.93 5.76 2.60 14.95 5.04
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 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) 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 2014 2015 2016 2017 2018 2,400,800 128,595 3,014,731 1,838,716 82,940 290,036 60,513 1,811,329 174,898 485,239 237,456 50,392 197,333 568,070 46,989 155,151 380,982 4,212,129 1,661,934 555,085 545,135 9,949 851,633 231,553 620,080 288,249 255,216 798,176 448,979 13,114 20,176 54,511 261,396 1,752,018 900,746 392,286 521,863 178,742 150,668 2,587,714 139,347 3,314,477 1,941,299 91,939 349,403 65,726 1,858,426 203,990 462,661 217,735 45,398 196,852 570,356 47,176 139,881 434,361 4,446,141 1,865,765 553,289 540,296 12,993 1,030,250 254,631 775,619 391,409 282,225 823,994 474,671 9,314 19,317 57,668 263,025 1,756,382 916,465 482,630 510,043 165,966 163,908 2,749,206 182,196 3,460,358 2,013,454 89,724 394,015 69,818 1,964,756 247,567 474,100 227,677 41,458 199,383 585,975 59,532 174,197 423,385 4,713,962 2,082,735 572,289 550,049 22,240 1,210,953 261,867 949,086 500,969 299,493 839,523 479,154 9,455 20,160 51,526 279,228 1,791,705 938,221 410,488 515,048 175,746 162,690 2,962,072 255,633 3,750,607 2,131,804 96,683 416,838 61,114 2,361,363 255,195 589,321 291,207 53,208 240,371 700,748 88,549 228,635 498,916 5,323,436 2,301,856 614,382 594,533 19,849 1,385,884 351,910 1,033,974 574,685 301,590 883,264 516,592 11,207 12,248 53,474 289,742 2,138,315 1,145,111 509,644 619,019 183,624 190,561 3,217,862 286,141 4,586,497 2,359,835 99,596 408,638 63,652 2,906,560 243,531 752,713 377,634 62,673 297,454 900,980 121,209 293,383 594,744 6,124,422 2,498,908 635,832 616,548 19,284 1,524,344 331,151 1,193,194 699,725 338,731 918,051 553,504 11,775 7,634 61,799 283,339 2,707,463 1,424,621 645,869 845,511 222,487 214,844 4,536,659 3,918,267 618,392 3,909,246 2,406,036 627,413 297,606 138,231 159,375 83,921 413,728 130,033 110,574 283,695 75,039 208,655 149,238 1,730 4,314,389 3,780,426 533,963 3,614,737 2,091,174 699,652 322,902 153,786 169,116 114,101 490,852 120,354 101,997 370,498 83,074 287,423 157,793 1,533 4,026,524 3,562,552 463,972 3,274,801 1,872,703 751,723 361,904 161,208 200,696 121,965 511,784 93,960 79,471 417,824 101,355 316,469 191,203 2,116 4,550,841 4,076,143 474,698 3,743,059 2,188,938 807,782 394,565 175,416 219,149 143,880 557,097 93,682 81,125 463,415 114,596 348,819 221,843 2,057 5,393,207 4,826,543 566,665 4,486,969 2,689,269 906,239 449,765 196,965 252,800 123,776 580,250 115,301 87,388 464,949 109,315 355,634 187,196 5,026 291,463 (258,101) (72,986) 408,010 (232,369) (95,908) 432,893 (223,923) (166,841) 410,388 (276,627) (112,350) 318,067 (401,798) (68,013) 2,460,111 57,688 140,702 245,111 2,689,758 128,097 148,091 284,805 2,922,258 123,150 160,678 329,992 3,185,120 124,918 173,325 365,565 3,416,959 163,412 196,952 347,755 4.60 1.12 5.14 2.52 12.98 2.80 6.66 1.00 6.64 2.45 16.30 3.86 7.86 0.88 6.91 2.32 16.03 4.13 7.66 0.91 6.95 2.29 15.91 4.33 6.59 0.94 6.21 2.38 14.82 4.50 140
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 141 (Million Rupees) 2014 2015 2016 2017 2018 879,551 77,744 716,092 437,086 88,160 249,667 26,894 858,724 35,981 89,516 1,693 257 87,566 475,639 12,957 61,450 183,181 1,738,275 572,672 111,434 111,434 409,198 31,128 378,070 299,388 52,041 323,789 104,195 47,336 172,258 841,813 562,458 334,537 156,522 54,745 68,088 932,333 113,613 797,018 469,466 82,155 235,152 31,947 926,986 28,870 61,670 1,002 384 60,283 520,807 15,804 36,204 263,630 1,859,319 601,792 135,098 135,098 0 415,748 12,104 403,644 306,504 50,946 379,376 124,275 26,707 63,078 165,316 878,151 608,804 350,841 140,397 61,853 67,096 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 0 426,539 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 68,619 988,203 95,580 1,081,330 665,994 99,709 79,025 47,896 1,278,396 31,762 79,451 997 383 1,009 536,860 25,190 87,255 517,878 2,266,599 683,156 135,098 135,098 0 461,193 18,231 442,963 314,436 86,865 537,637 205,810 17,072 83,442 231,313 1,045,806 707,000 411,895 169,050 85,121 84,636 1,014,782 84,252 1,174,684 714,445 98,986 74,414 42,685 1,481,085 37,150 115,675 790 228 982 713,626 25,756 20,709 568,168 2,495,867 762,373 135,641 135,641 0 539,778 19,313 520,465 381,780 86,954 553,443 205,500 17,072 76,012 254,859 1,180,050 865,126 552,765 131,425 91,309 92,190 2,072,511 2,072,511 1,790,953 405,897 281,558 74,271 21,810 52,461 76,252 283,539 40,242 35,034 243,297 82,422 160,874 67,143 99 1,728,693 1,728,693 1,520,002 353,946 208,691 79,030 22,984 56,046 66,585 196,246 42,456 38,471 153,790 58,493 95,297 53,420 272 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 - 1,792,771 1,792,771 1,584,697 3,764 208,074 96,817 21,618 75,199 60,232 171,488 31,086 24,972 140,402 52,695 87,707 51,170 543 2,170,540 2,170,540 1,917,746 4,413 252,795 102,936 21,651 81,285 64,389 214,247 35,861 31,125 178,387 67,116 111,270 63,972 3,610 51,556 (70,637) 14,965 91,233 (93,320) (58,474) 135,016 (133,794) 778 65,231 (86,524) 43,270 113,093 (17,335) (19,531) 896,461 93,632 31,822 79,273 981,169 41,605 35,557 83,596 1,099,748 2,394 42,910 94,752 1,220,793 35,994 55,257 109,092 1,315,817 43,689 60,876 107,976 7.76 1.28 9.91 5.51 0.96 5.30 2.81 0.74 2.08 4.89 0.84 4.11 5.13 0.91 4.67 3.03 3.06 3.12 3.24 3.29 30.03 14.44 16.23 7.05 6.50 2.98 13.28 6.49 15.40 8.20