Pakistan: Capital Market Statistical Bulletin - June 2021

Transcription

1. 7 .1 KSE 100 & All Shares Index Sector Name 2020 Jun-19 Jun-20 KSE 100 Index (1991 = 1,000) 33,901.58 34,421.92 29,231.63 KSE All Shares Index (1995 = 1,000) 24,986.05 24,660.31 1. Automobile Assembler 43,939.47 41,986.54 2. Automobile parts & Accessories 31,124.84 3. Cable & Electrical Goods 16,549.51 4. Cement 5. Chemical 6. Close -End Mutual Funds 7. Commercial Banks 11,651.57 9,697.39 8. Engineering 19,890.05 24,978.10 9. Fertilizer Mar Apr 2021 Dec Jan Feb Mar Apr 34,111.64 43,755.38 46,385.54 45,865.02 44,587.85 44,262.35 21,037.82 23,937.61 30,779.70 32,061.54 31,436.15 30,498.20 30,017.98 32,475.17 39,468.77 58,318.55 57,454.88 56,019.10 55,351.63 53,126.53 30,887.53 24,903.80 29,112.57 44,234.57 42,684.97 48,408.80 43,986.84 45,766.99 16,268.83 13,358.50 16,091.92 23,389.00 24,224.88 22,396.10 19,827.84 18,564.98 29,456.14 38,475.16 29,936.81 40,493.79 57,998.09 61,429.13 69,010.82 62,993.35 62,173.22 23,819.43 26,459.93 22,907.45 25,538.07 32,585.31 34,688.15 32,562.29 33,346.38 33,804.23 3,513.81 1,988.75 2,216.41 2,099.37 2,290.70 2,669.56 2,553.69 2,326.13 2,181.47 9,183.38 9,518.50 12,311.89 12,798.20 11,876.42 11,196.73 11,355.30 19,703.49 26,508.36 54,819.93 59,809.27 57,770.06 53,112.13 49,561.75 14,342.62 15,423.15 13,613.01 15,614.96 16,446.09 16,717.61 16,413.44 15,721.82 15,968.55 10. Food & Personal Care Products 41,064.85 44,932.43 41,622.13 40,716.31 50,949.65 50,767.71 50,016.42 48,111.66 48,222.30 11. Glass & Ceramics 49,859.94 48,596.61 41,224.91 49,727.27 79,741.96 94,314.66 101,540.69 125,671.67 163,745.18 12. Insurance 20,151.36 22,395.38 18,881.76 23,821.26 26,212.86 25,376.66 24,837.32 24,649.49 23,913.61 13. Inv.Banks /INV.COS./Securities COS. 12,173.52 14,055.42 11,499.65 13,619.73 17,743.23 18,411.51 17,549.73 15,805.27 17,439.75 14. Jute 12,824.47 12,824.47 12,824.47 12,824.47 12,824.47 12,824.47 12,824.47 12,824.47 12,824.47 797.72 733.69 693.469 683.80 853.063 841.932 793.679 760.281 815.56 16. Leather & Tanneries 10,635.08 15,075.33 13,737.35 14,241.11 16,192.87 17,487.20 18,202.95 21,449.33 17,356.52 17. Miscellaneous 16,082.34 17,019.50 15,012.25 16,293.74 19,004.37 19,585.83 19,141.47 17,999.37 17,846.48 5,386.34 5,060.47 4,945.48 4,968.76 5,809.38 6,093.74 6,155.98 6,092.49 5,876.82 19. Oil & Gas Exploration Companies 12,479.29 10,089.21 7,491.55 9,865.27 10,231.17 10,540.62 10,641.57 10,269.55 9,558.06 20. Oil & Gas Marketing Companies 10,574.14 9,232.36 6,937.27 8,706.81 11,058.74 11,915.87 11,336.48 10,764.96 10,136.33 21. Paper & Board 11,933.66 15,646.36 10,832.19 13,954.08 26,440.38 24,304.85 22,788.32 21,368.27 20,129.15 22. Pharmaceuticals 25,054.54 38,924.78 29,131.25 33,556.92 43,950.61 45,069.22 44,770.75 41,008.01 40,277.77 23. Power Generation & Distribution 26,224.17 20,426.78 19,153.49 21,736.10 23,988.16 27,983.47 26,769.23 25,781.28 23,727.31 6,926.10 15. Leasing Companies 18. Modarabas 24. Refinery 7,263.78 6,915.54 5,780.70 13,257.44 15,180.54 17,559.25 17,733.61 16,118.29 25. Sugar & Allied Industries 85,333.19 97,491.86 95,475.67 93,380.26 121,193.37 122,824.86 105,252.85 112,099.67 109,187.35 26. Synthetic & Rayon 24,266.47 31,064.81 28,738.22 30,176.00 46,182.17 40,178.39 39,910.59 44,344.94 52,145.86 27. Technology & Communication 18,894.86 25,268.42 16,068.79 19,084.99 47,506.95 55,931.07 59,850.32 57,739.73 57,667.24 28. Textile Composite 39,011.33 34,974.84 30,119.27 33,647.25 47,793.86 52,596.90 52,648.26 46,743.35 46,629.35 29. Textile Spinning 15,961.57 16,122.67 14,828.42 16,565.09 18,323.69 21,087.17 22,171.08 19,691.62 16,696.07 30. Textile Weaving 2,453.55 2,513.97 2,634.34 2,770.45 3,812.92 3,772.22 4,007.19 3,664.74 3,866.68 124,776.0 119,687.58 6 122,680.91 114,337.35 108,706.41 94,658.18 49,517.34 48,873.53 46,431.86 42,877.48 40,552.71 288,811.5 904,426.05 5 1,028,458.0 5 50,137.79 47,094.73 47,916.81 31. Tobacco 32. Transport 33. Vanaspati & Allied Industries 204,112.06 121,626.45 126,736.83 39,881.63 41,755.36 36,367.88 271,819.23 285,224.92 255,578.30 42,580.31 34. Woolen 22,356.95 22,166.86 23,351.04 22,152.26 37,484.46 48,643.69 7,416.37 7,015.82 6,552.40 35. Real Estate Investment Trust 15,778.31 16,895.40 15,855.92 16,957.45 16,445.49 16,181.75 16,305.87 15,576.69 16,290.38 As per last working day Source: Pakistan Stock Exchange 136
2. KSE Index Monthly 50 ,000 45,000 40,000 Index Number 35,000 30,000 25,000 20,000 15,000 10,000 All Share Index Apr-21 Mar-21 Feb-21 Jan-21 Dec-20 Nov-20 Oct-20 Sep-20 Aug-20 Jul-20 May-20 Apr-20 0 Jun-20 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 0 FY13 FY14 FY15 FY16 All Share Index 137 FY17 FY18 100 Index FY19 FY20
3. 7 .2 Pakistan Stock Exchange Indicators Month KSE 100 Index (1991 = 1,000) FY17 Jul 39,528.82 FY18 46,010.45 FY19 FY20 FY21 42,712.43 31,938.48 39,258.44 Aug 39,809.58 41,206.99 41,742.24 29,672.12 41,110.93 Sep 40,541.81 42,409.27 40,998.59 32,078.85 40,571.48 Oct 39,893.84 39,617.19 41,649.36 34,203.68 39,888.00 Nov 42,620.31 40,010.36 40,496.03 39,287.65 41,068.82 Dec 47,806.97 40,471.48 37,066.67 40,735.08 43,755.38 Jan 48,757.67 44,049.05 40,799.53 41,630.94 46,385.54 Feb 48,534.23 43,239.45 39,054.61 37,983.62 45,865.02 Mar 48,155.93 45,560.30 38,649.34 29,231.63 44,587.85 Apr 49,300.90 45,488.86 36,784.44 34,111.64 44,262.35 May 50,591.57 42,846.64 35,974.79 33,931.23 Jun 46,565.29 41,910.90 33,901.58 34,421.92 Month KSE All Share Index (1995 = 1,000) FY17 FY18 FY19 FY20 FY21 Jul 26,316.43 32,553.38 30,908.46 23,118.82 27,559.26 Aug 26,762.56 29,519.51 30,653.83 22,007.12 28,960.20 Sep 27,682.25 30,395.71 29,944.47 23,427.60 28,969.98 Oct 27,348.66 28,596.60 30,220.10 24,698.78 28,185.56 Nov 29,591.96 29,112.94 29,381.69 27,838.52 28,849.46 Dec 32,842.44 29,774.24 28,043.38 29,011.73 30,779.70 Jan 33,187.00 31,762.42 29,663.42 29,067.54 32,061.54 Feb 32,846.05 31,372.25 28,506.65 26,289.38 31,436.15 Mar 32,985.40 32,727.24 28,279.32 21,037.82 30,498.20 30,017.98 Apr 34,010.77 32,980.77 27,014.21 23,937.61 May 35,000.88 31,362.28 26,155.49 24,435.18 Jun 32,494.30 30,582.91 24,986.05 24,660.31 Month KMI-30 Index (Base: June 2008) FY17 FY18 FY19 FY20 FY21 Jul 70,099.03 79,160.97 72,341.14 50,569.36 63,107.65 Aug 69,403.74 69,706.82 70,817.42 46,226.30 65,651.60 Sep 68,959.68 71,442.66 69,230.73 51,150.82 64,738.07 Oct 66,644.45 67,296.45 71,738.68 55,842.17 63,496.69 Nov 71,431.72 68,096.01 68,388.96 62,713.95 66,318.10 Dec 81,794.73 68,611.63 61,173.56 66,031.51 71,167.60 Jan 83,811.59 74,610.02 68,267.23 67,075.02 74,222.76 Feb 83,568.66 73,105.16 65,510.03 59,433.31 76,278.37 Mar 81,825.29 76,988.02 63,313.99 45,051.66 73,039.96 Apr 84,468.18 77,027.88 59,213.25 55,529.38 71,476.99 May 87,447.53 72,982.08 58,233.69 55,171.67 Jun 78,598.22 71,060.34 54,118.51 54,995.25 Source: Pakistan Stock Exchange As per last working day. 138
4. 7 .3 Market Capitalization of PSX all Shares . (Million Rs.) Sector Name 2020 2021 Jun-19 Jun-20 Mar Apr Dec Jan Feb Mar Apr 247,717 241,245 186,204 225,523 339,719 334,688 326,325 329,647 316,395 47,103 48,008 38,708 45,249 68,753 66,345 74,665 69,246 72,048 1 Automobile Assembler 2 Automobile parts & Accessories 3 Cable & Electrical Goods 25,204 25,280 20,758 25,005 36,344 37,643 34,801 30,810 28,848 4 Cement 306,192 408,176 317,594 429,591 615,281 651,679 732,111 668,274 659,425 5 Chemical 273,461 307,193 264,210 296,491 396,964 424,484 398,470 408,065 414,722 6 Close -End Mutual Funds 5,159 2,920 3,254 3,082 3,363 3,919 3,749 3,415 3,202 7 Commercial Banks 1,284,984 1,070,354 1,013,622 1,050,613 1,370,583 1,424,719 1,322,106 1,247,233 1,264,896 8 Engineering 56,935 72,696 57,345 77,149 159,547 174,068 168,133 154,577 143,238 9 Fertilizer 440,313 472,488 417,034 478,364 500,675 518,613 509,178 487,722 495,376 10 Food & Personal Care Products 537,140 595,058 550,207 539,204 685,166 689,191 678,378 658,101 659,614 11 Glass & Ceramics 35,787 37,381 31,710 38,251 61,338 72,547 53,353 65,367 67,305 12 Insurance 136,743 151,406 127,078 160,600 179,003 173,293 169,610 168,327 164,287 90,598 104,766 85,656 101,448 132,254 137,235 130,812 117,844 130,031 123 123 123 123 123 123 123 123 123 13 Inv. Banks /INV.COS./Securities COS. 14 Jute 15 Leasing Companies 4,927 4,532 4,283 4,223 5,489 5,417 5,107 4,892 5,247 16 Leather & Tanneries 18,282 25,915 23,615 24,481 31,623 34,151 35,549 41,889 50,160 17 Miscellaneous 62,375 67,834 59,834 64,942 75,881 78,280 76,504 71,940 71,329 18 Modarabas 19 Oil & Gas Exploration Companies 20 Oil & Gas Marketing Companies 21 Paper & Board 22 12,433 11,701 11,436 11,489 13,459 14,084 14,333 14,185 13,683 1,130,641 969,427 719,826 947,906 983,067 1,012,799 1,022,499 986,752 918,389 194,364 188,214 141,425 177,500 225,448 242,921 222,732 228,927 215,558 45,308 59,783 41,389 53,317 104,190 95,775 89,799 84,203 79,320 Pharmaceuticals 174,445 272,871 202,830 235,241 308,287 323,450 321,308 294,304 291,092 23 Power Generation & Distribution 304,047 245,707 230,391 261,457 288,546 336,605 321,999 310,115 285,409 24 Refinery 56,228 53,835 45,001 53,918 109,542 125,432 145,087 146,527 133,180 25 Sugar & Allied Industries 57,022 65,812 64,451 63,037 81,812 82,914 71,162 75,791 73,822 26 Synthetic & Rayon 35,754 46,311 42,842 44,986 68,848 59,897 59,498 66,109 77,738 27 Technology & Communication 73,509 99,462 62,773 74,556 187,101 220,319 235,981 233,875 233,581 28 Textile Composite 242,100 222,361 191,155 213,883 304,577 335,186 335,513 298,074 297,347 29 Textile Spinning 41,875 44,052 40,516 45,261 51,427 59,251 62,297 70,847 60,048 30 Textile Weaving 2,467 2,528 2,649 2,785 3,876 3,835 4,074 3,725 3,931 31 Tobacco 860,225 512,591 534,129 525,865 504,420 517,035 481,872 458,140 398,934 32 Transport 52,916 66,826 58,204 68,146 79,249 78,218 74,310 68,622 64,901 33 Vanaspati & Allied Industries 6,855 7,193 6,445 7,283 33,393 37,972 1,851 1,739 1,769 34 Woolen 1,454 1,441 1,518 1,440 2,437 3,163 482 456 426 35 Real Estate Investment Trust 22,615 24,216 22,726 24,305 23,571 23,193 23,371 22,326 23,349 6,887,301 6,529,707 5,620,941 6,376,717 8,035,355 8,398,447 8,207,139 7,892,190 7,718,728 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 FY17 FY18 FY19 FY20 FY21 Jul 3,149.67 3,896.00 4,108.35 2,118.63 8,923.18 Aug 6,109.26 4,556.16 3,712.28 2,218.96 10,581.67 Sep 10,903.85 3,152.82 2,686.32 2,319.12 13,650.74 Oct 8,676.00 3,494.97 5,121.76 4,561.68 8,635.92 Nov 10,952.86 2,705.71 4,209.21 6,646.26 6,533.65 Dec 7,836.42 3,272.63 2,783.42 7,009.19 11,516.89 Jan 9,936.69 5,787.06 3,236.57 6,136.28 13,457.21 Feb 7,279.32 4,117.90 2,922.59 3,234.64 11,973.06 Mar 5,674.59 4,391.17 2,526.45 4,843.92 10,588.82 Apr 4,921.12 4,644.95 3,293.41 4,831.77 8,101.69 May 7,801.16 3,101.97 2,774.76 3,519.49 Jun 5,358.29 3,410.17 2,567.71 4,941.66 Total 88,599.21 46,531.50 39,942.84 52,381.61 *Revised-Turnover includes off-market transactions. Source: Pakistan Stock Exchange Monthly Turnover of Shares & Maket Capitalization Turnover Capitalization 16,000 12,000 10,000 8,000 6,000 4,000 2,000 140 Apr-21 Mar-21 Feb-21 Jan-21 Dec-20 Nov-20 Oct-20 Sep-20 Aug-20 Jul-20 Jun-20 May-20 0 Apr-20 Million Shares 14,000
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 2015 2016 2017 2018 2019 3,520,047 252,961 4,111,495 2,410,764 174,094 584,555 97,673 2,785,412 232,860 524,331 218,734 44,335 257,132 1,091,164 62,564 176,085 698,407 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 2,925,767 278,048 527,884 228,267 40,066 202,658 1,089,355 75,934 199,263 755,283 6,719,193 2,720,041 707,387 685,146 22,240 1,637,492 276,542 1,360,950 789,841 375,161 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 3,943,347 351,323 4,833,034 2,790,510 196,394 496,016 109,103 3,641,941 287,370 669,954 293,118 49,629 245,403 1,238,634 111,500 315,971 1,018,512 7,585,288 2,978,722 750,855 731,005 19,849 1,828,709 370,748 1,457,961 869,151 399,158 1,430,827 735,242 11,103 29,320 137,069 518,092 3,175,739 1,850,616 921,503 779,943 266,734 278,445 4,273,935 376,852 5,650,633 3,223,142 92,535 484,746 96,661 4,470,605 278,295 877,390 385,532 55,928 306,615 1,618,159 146,807 298,748 1,251,207 8,744,541 3,202,278 776,676 757,392 19,284 1,969,737 344,194 1,625,543 1,014,134 455,865 1,541,575 826,752 11,680 14,834 143,493 544,815 4,000,688 2,384,062 1,280,559 975,282 324,856 316,489 4,785,206 500,365 6,174,980 3,543,075 92,518 527,146 122,103 5,151,917 305,481 964,247 441,944 77,468 322,305 1,983,688 151,475 212,535 1,534,491 9,937,124 3,440,882 797,628 781,617 16,012 2,139,618 351,090 1,788,528 1,144,749 503,635 1,793,332 1,025,977 15,086 11,903 152,333 588,033 4,702,910 2,705,350 1,481,986 1,293,963 352,314 351,284 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 6,347,730 5,873,031 474,698 5,331,586 2,195,813 1,016,143 495,891 197,229 298,662 204,489 724,741 124,814 106,696 599,926 170,335 429,592 273,151 2,738 7,611,760 7,043,917 567,843 6,465,210 2,751,156 1,146,550 554,354 212,306 342,048 177,205 769,401 161,197 135,490 608,205 181,333 426,872 252,853 8,946 8,663,108 8,012,062 651,045 7,372,914 3,240,322 1,290,194 627,018 224,357 402,661 225,909 889,085 278,975 244,310 610,110 203,713 406,397 232,137 8,800 499,243 (325,689) (154,382) 567,909 (357,717) (166,063) 476,101 (372,332) (67,633) 438,705 (410,368) (107,418) 364,484 (557,571) (44,927) 3,670,927 169,701 183,648 368,401 4,022,006 125,544 203,587 424,744 4,409,549 153,703 228,675 474,940 4,743,852 165,073 262,398 468,784 5,234,213 165,460 287,818 504,168 6.33 0.99 6.25 2.61 16.28 4.35 6.54 0.84 5.48 2.51 13.75 3.96 6.77 0.89 6.01 2.51 15.08 4.56 5.61 0.93 5.23 2.64 13.81 4.58 4.69 0.93 4.35 2.81 12.24 4.28 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
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 2015 2016 2017 2018 2019 2,587,714 139,347 3,314,477 1,941,299 91,939 349,403 65,726 1,858,426 203,990 462,661 217,732 43,950 196,848 570,356 46,761 139,881 434,777 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 1,964,756 247,567 474,100 227,508 39,760 201,082 585,975 57,209 174,174 425,731 4,713,962 2,082,735 572,289 550,049 22,240 1,210,953 261,317 949,636 500,969 299,493 839,523 479,154 9,455 20,160 51,526 279,228 1,791,705 938,221 410,488 515,048 175,746 162,690 2,963,454 255,743 3,751,705 2,132,814 96,685 416,992 61,220 2,363,479 255,539 590,503 292,121 49,246 244,394 700,972 86,310 228,716 501,439 5,326,933 2,301,177 615,757 595,908 19,849 1,383,897 352,369 1,031,527 571,244 301,524 895,869 529,432 11,103 12,248 53,628 289,458 2,129,886 1,143,547 509,609 610,894 181,613 193,832 3,225,766 287,376 4,149,956 2,378,646 87,112 410,486 62,146 2,920,526 244,652 761,804 384,544 55,676 305,637 903,775 119,871 278,039 612,384 6,146,292 2,501,767 641,034 621,751 19,284 1,522,137 319,900 1,202,237 729,330 338,595 936,264 564,527 11,680 12,780 61,901 285,376 2,708,261 1,421,195 653,491 836,907 228,743 221,416 3,672,563 393,668 4,569,798 2,661,077 86,297 442,387 89,135 3,238,176 250,533 862,840 440,855 77,238 321,337 1,036,943 133,656 193,030 761,175 6,910,739 2,650,446 658,378 642,366 16,012 1,609,737 323,129 1,286,609 789,684 382,331 1,104,717 707,211 15,086 11,903 66,049 304,469 3,155,576 1,568,742 727,992 1,116,401 246,689 223,744 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 4,555,246 4,080,548 474,698 3,746,890 2,192,049 808,357 394,777 175,611 219,166 143,970 557,549 93,728 81,724 463,821 114,667 349,155 221,981 2,195 5,406,865 4,839,539 567,326 4,501,927 2,746,742 904,938 446,941 189,727 257,214 123,549 581,547 116,640 95,254 464,907 109,913 354,995 188,882 5,336 5,967,365 5,318,295 649,070 5,023,203 3,234,439 944,162 497,088 199,805 297,283 140,659 587,733 199,852 170,041 387,881 111,484 276,396 173,332 3,482 408,009 (232,369) (95,908) 432,893 (223,923) (166,841) 410,801 (277,108) (110,903) 325,133 (386,533) (71,635) 234,966 (429,831) (19,219) 2,689,758 128,097 148,091 284,805 2,922,258 123,150 160,678 329,992 3,197,047 124,979 173,418 365,848 3,438,031 160,777 201,828 351,302 3,755,163 99,582 218,269 381,795 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 15.93 4.33 6.57 0.94 6.19 2.39 14.78 4.46 4.63 0.91 4.23 2.53 10.73 3.41 142
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) 2015 2016 2017 2018 2019 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 1,859,319 601,792 135,098 135,098 415,748 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 2,005,230 637,306 135,098 135,098 426,539 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 1,112,643 106,697 1,605,182 881,998 6,222 84,759 32,968 1,913,741 54,948 101,406 1,090 230 968 946,745 17,820 19,506 773,316 3,026,385 790,436 139,251 139,251 529,881 27,961 501,920 355,065 121,304 688,614 318,767 86,284 283,564 1,547,334 1,136,608 753,994 177,562 105,625 127,540 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 - 1,792,483 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 2,695,743 2,693,767 1,976 2,349,711 5,884 346,032 129,930 24,552 105,378 85,250 301,352 79,123 74,269 222,229 92,229 130,001 58,805 5,317 91,233 (93,320) (58,474) 135,016 (133,794) 778 65,300 (95,224) 43,270 113,572 (23,836) (35,783) 129,518 (127,741) (25,708) 981,169 41,605 35,557 83,596 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 1,479,050 65,878 69,550 122,373 5.51 0.96 5.30 2.81 0.74 2.08 4.49 0.84 3.77 3.26 0.91 2.96 4.82 0.96 4.62 3.06 3.12 3.24 3.52 3.78 16.23 7.05 6.50 2.98 12.24 5.95 10.43 5.30 17.44 9.34