Pakistan: Capital Market Statistical Bulletin - November 2019

Transcription

1. 7 .1 KSE 100 & All Shares Index Sector Name 2018 Jun-18 Jun-19 Aug 2019 Sep May Jun Jul Aug Sep KSE 100 Index (1991 = 1,000) 41,910.9 33,901.6 41,742.2 40,998.6 35,974.8 33,901.6 31,938.5 29,672.1 32,078.9 KSE All Shares Index (1995 = 1,000) 30,582.9 24,986.1 30,653.8 29,944.5 26,155.5 24,986.1 23,118.8 22,007.1 23,427.6 1. Automobile Assembler 70,659.4 43,939.5 67,484.3 62,058.1 45,764.4 43,939.5 39,803.4 36,762.2 36,163.4 2. Automobile parts & Accessories 53,159.4 31,124.8 51,612.2 46,218.2 32,997.0 31,124.8 25,988.7 23,487.4 22,373.7 3. Cable & Electrical Goods 26,724.6 16,549.5 26,190.1 24,785.5 17,592.5 16,549.5 14,061.9 13,039.0 14,438.1 4. Cement 45,155.6 29,456.1 46,520.1 43,448.5 31,431.0 29,456.1 26,516.6 26,034.7 25,184.7 5. Chemical 33,080.1 23,819.4 32,283.0 28,949.5 24,115.7 23,819.4 22,698.5 20,416.5 22,344.5 6. Close -End Mutual Funds 9,740.9 3,513.8 4,994.3 4,468.7 3,165.0 3,513.8 2,793.0 2,625.4 2,563.5 7. Commercial Banks 13,653.7 11,651.6 13,653.3 13,421.2 12,475.6 11,651.6 11,190.9 10,459.6 10,766.9 8. Engineering 49,732.2 19,890.0 49,697.0 44,144.3 21,217.9 19,890.0 16,378.2 17,895.6 19,218.3 9. Fertilizer 18,876.4 14,342.6 19,471.5 18,980.2 16,713.4 14,342.6 14,165.5 13,927.2 14,464.5 10. Food & Personal Care Products 65,031.3 41,064.8 61,660.1 56,647.9 42,407.6 41,064.8 36,035.5 37,788.8 36,761.8 11. Glass & Ceramics 65,929.6 49,859.9 67,459.1 62,241.2 51,779.6 49,859.9 43,317.3 44,539.5 46,545.3 12. Insurance 34,609.2 20,151.4 31,392.7 30,193.2 20,909.6 20,151.4 18,357.9 17,434.8 19,863.8 7,392.7 12,173.5 6,938.8 6,247.4 4,999.1 12,173.5 11,921.1 12,000.9 12,627.6 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 1,313.0 1,339.1 760.1 797.7 719.9 762.4 826.6 16. Leather & Tanneries 15,366.5 10,635.1 14,958.3 14,615.2 10,605.8 10,635.1 9,861.4 9,841.2 10,244.2 17. Miscellaneous 19,787.7 16,082.3 19,206.3 19,530.6 16,281.6 16,082.3 15,287.9 15,300.0 16,323.2 7,844.4 5,386.3 7,474.0 7,127.4 5,757.0 5,386.3 5,503.1 5,073.0 5,254.3 19. Oil & Gas Exploration Companies 16,761.1 12,479.3 16,400.0 16,326.1 13,527.2 12,479.3 11,879.8 9,823.2 11,638.6 20. Oil & Gas Marketing Companies 20,602.9 10,574.1 20,678.1 18,494.8 11,972.8 10,574.1 9,323.9 7,784.6 9,168.1 21. Paper & Board 19,163.2 11,933.7 19,619.5 17,979.1 12,205.6 11,933.7 10,866.1 10,230.7 10,919.6 22. Pharmaceuticals 44,561.7 25,054.5 42,683.1 40,310.2 26,369.7 25,054.5 21,952.5 21,105.6 23,416.8 23. Power Generation & Distribution 33,156.2 26,224.2 32,145.7 31,385.2 25,993.6 26,224.2 22,462.3 20,583.2 22,685.1 18. Modarabas 24. Refinery 17,197.7 7,263.8 16,548.7 14,135.1 8,328.7 7,263.8 5,929.5 5,840.7 6,389.7 127,545.7 85,333.2 120,713.8 117,610.7 90,938.4 85,333.2 82,606.4 79,080.4 83,910.9 26. Synthetic & Rayon 23,739.0 24,266.5 25,029.5 24,584.7 24,742.8 24,266.5 25,386.5 29,149.4 29,241.9 27. Technology & Communication 27,873.9 18,894.9 28,845.9 27,175.5 18,726.8 18,894.9 16,044.8 14,798.9 15,796.5 28. Textile Composite 31,644.8 39,011.3 32,330.2 32,399.7 38,830.8 39,011.3 36,418.2 36,619.2 37,563.9 29. Textile Spinning 18,913.4 15,961.6 18,345.5 18,262.7 16,175.8 15,961.6 15,237.8 14,563.8 14,843.2 25. Sugar & Allied Industries 30. Textile Weaving 31. Tobacco 32. Transport 25,478.3 2,453.5 29,640.5 27,706.6 2,523.6 2,453.5 2,413.3 2,356.8 2,468.7 177,078.7 204,112.1 201,159.2 205,884.8 211,163.4 204,112.1 182,387.0 196,265.1 193,796.4 50,848.0 39,881.6 59,055.5 56,234.8 43,361.4 39,881.6 39,680.3 37,903.5 38,834.5 529,546.5 271,819.2 712,793.0 541,685.2 286,887.2 271,819.2 242,799.8 215,187.4 237,537.4 34. Woolen 25,287.8 22,356.9 26,327.0 24,031.4 23,114.2 22,356.9 22,064.6 22,064.6 21,871.6 35. Real Estate Investment Trust 20,013.7 15,778.3 19,625.9 19,548.3 16,585.1 15,778.3 15,514.6 15,204.3 15,219.8 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 Sep-19 Aug-19 Jul-19 Jun-19 May-19 Apr-19 Mar-19 Feb-19 Jan-19 Dec-18 Nov-18 Oct-18 0 Sep-18 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 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 Nov 32,255.20 42,620.31 40,010.36 40,496.03 Dec 32,816.31 47,806.97 40,471.48 37,066.67 Jan 31,298.60 48,757.67 44,049.05 40,799.53 Feb 31,369.51 48,534.23 43,239.45 39,054.61 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 FY20 42,712.43 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 Nov 22,688.92 29,591.96 29,112.94 29,381.69 Dec 22,936.80 32,842.44 29,774.24 28,043.38 Jan 22,098.31 33,187.00 31,762.42 29,663.42 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 Oct 57,362.34 66,644.45 Nov 53,483.00 Dec 55,604.30 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 67,296.45 71,738.68 71,431.72 68,096.01 68,388.96 81,794.73 68,611.63 61,173.56 Jan 53,835.21 83,811.59 74,610.02 68,267.23 Feb 53,754.19 83,568.66 73,105.16 65,510.03 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 2018 2019 Jun-18 Jun-19 Aug Sep May Jun Jul Aug Sep 377,652 247,717 362,547 333,397 258,005 247,717 224,399 207,254 203,878 73,138 47,103 71,009 65,806 49,937 47,103 39,331 35,545 33,860 1 Automobile Assembler 2 Automobile parts & Accessories 3 Cable & Electrical Goods 34,557 25,204 39,104 37,007 26,792 25,204 21,415 19,857 21,988 4 Cement 460,799 306,192 474,724 443,379 326,721 306,192 275,636 270,627 261,791 5 Chemical 342,984 273,461 341,979 328,905 276,863 273,461 260,592 234,394 256,528 6 Close -End Mutual Funds 14,300 5,159 7,332 6,560 4,647 5,159 4,100 3,854 3,763 7 Commercial Banks 1,476,841 1,284,984 1,476,802 1,468,848 1,375,861 1,284,984 1,234,183 1,153,531 1,187,417 8 Engineering 143,209 56,935 143,107 127,118 60,737 56,935 46,883 51,226 55,933 9 Fertilizer 563,366 440,313 581,127 566,463 513,095 440,313 434,875 427,559 443,120 10 Food & Personal Care Products 834,440 537,140 794,249 729,686 554,704 537,140 471,354 494,289 480,855 11 Glass & Ceramics 44,758 35,787 46,903 43,275 37,165 35,787 31,091 31,968 33,408 12 Insurance 225,161 136,743 204,235 196,653 141,889 136,743 124,574 118,181 136,218 52,319 90,598 49,107 44,759 37,204 90,598 88,718 90,207 94,918 123 123 123 123 123 123 123 123 123 13 Inv. Banks /INV.COS./Securities COS. 14 Jute 15 Leasing Companies 7,173 4,927 6,988 7,128 4,695 4,927 4,447 4,709 5,106 16 Leather & Tanneries 24,282 18,282 23,636 23,094 18,231 18,282 16,952 16,917 17,610 17 Miscellaneous 73,280 62,375 73,839 75,086 63,148 62,375 60,719 60,767 64,830 18 Modarabas 19 Oil & Gas Exploration Companies 20 Oil & Gas Marketing Companies 21 Paper & Board 22 17,609 12,433 16,777 15,999 13,288 12,433 12,702 11,709 12,128 1,417,998 1,130,641 1,387,450 1,406,457 1,225,585 1,130,641 1,076,324 889,998 1,054,470 337,218 194,364 338,448 310,433 220,073 194,364 171,382 143,089 168,519 71,032 45,308 72,723 66,643 46,340 45,308 41,255 38,842 41,458 Pharmaceuticals 291,840 174,445 279,537 263,996 183,602 174,445 152,847 146,950 163,043 23 Power Generation & Distribution 389,270 304,047 377,405 368,476 301,374 304,047 269,896 247,318 272,573 24 Refinery 129,020 56,228 124,151 109,417 64,471 56,228 45,899 45,211 49,462 25 Sugar & Allied Industries 83,150 57,022 79,567 77,522 60,639 57,022 55,200 52,844 56,072 26 Synthetic & Rayon 34,791 35,754 36,682 36,030 36,456 35,754 37,404 42,949 43,085 27 Technology & Communication 102,882 73,509 106,472 100,307 72,855 73,509 62,478 57,800 61,709 28 Textile Composite 195,855 242,100 200,097 200,527 240,979 242,100 226,007 227,275 233,139 29 Textile Spinning 49,195 41,875 47,718 47,503 42,437 41,875 39,976 38,208 38,941 30 Textile Weaving 25,616 2,467 29,801 27,856 2,537 2,467 2,426 2,370 2,482 31 Tobacco 746,294 860,225 847,780 867,696 889,942 860,225 768,665 827,154 816,750 32 Transport 64,361 52,916 74,678 74,614 57,534 52,916 52,649 60,661 62,151 33 Vanaspati & Allied Industries 6,735 6,855 9,065 6,889 7,235 6,855 6,123 5,427 5,990 34 Woolen 520 1,454 542 495 1,503 1,454 1,435 1,435 1,422 35 Real Estate Investment Trust 28,686 22,615 28,130 28,019 23,771 22,615 22,237 21,792 21,814 8,740,451 6,887,301 8,753,836 8,506,167 7,240,438 6,887,301 6,384,299 6,082,043 6,406,554 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 Nov 3,670.15 10,952.86 2,705.71 4,209.21 Dec 3,395.26 7,836.42 3,272.63 2,783.42 Jan 3,180.87 9,936.69 5,787.06 3,236.57 Feb 2,893.64 7,279.32 4,117.90 2,922.59 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. 6,656.71 Source: Pakistan Stock Exchange Monthly Turnover of Shares & Maket Capitalization 138 Sep-19 Aug-19 Jul-19 Jun-19 May-19 Apr-19 Capitalization Mar-19 Feb-19 Jan-19 Dec-18 Nov-18 Oct-18 Sep-18 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 2013 2014 2015 2016 2017 3,111,781 183,143 3,525,739 2,189,541 128,929 509,271 100,897 2,299,852 216,288 596,184 765,019 167,128 555,233 5,411,633 2,053,038 634,232 625,304 8,928 1,124,785 233,383 891,402 294,021 1,119,116 610,711 21,913 86,387 400,106 2,239,479 653,307 1,586,172 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 3,520,046 252,961 4,111,491 2,410,762 174,094 584,555 97,673 2,757,671 232,857 524,333 218,768 45,785 257,176 1,083,123 62,980 176,085 678,293 6,277,716 2,455,000 688,387 675,394 12,993 1,433,442 266,735 1,166,706 685,356 333,171 1,203,370 577,445 9,314 67,551 120,746 428,315 2,619,346 1,509,919 833,845 650,440 227,819 231,168 3,791,633 319,569 4,144,853 2,580,237 181,771 607,639 102,416 2,891,086 278,162 526,099 228,490 41,779 201,236 980,404 76,925 209,987 819,508 6,682,719 2,698,253 708,330 685,175 23,155 1,616,501 274,683 1,341,818 780,536 373,423 1,301,052 631,551 9,382 59,990 123,023 477,105 2,683,414 1,582,318 745,981 648,350 226,514 226,232 3,917,300 374,349 4,574,767 2,714,715 195,750 492,003 140,483 3,579,813 285,812 668,185 291,523 53,319 244,542 1,229,324 111,442 313,535 971,516 7,497,113 2,993,933 752,565 732,264 20,301 1,863,564 293,553 1,570,011 936,487 377,805 1,400,175 696,093 10,477 55,703 133,638 504,264 3,103,005 1,836,002 819,536 779,565 230,034 257,404 6,183,225 5,527,094 656,132 5,238,209 2,830,855 945,017 383,415 166,597 216,818 143,907 185,306 141,147 520,203 202,756 8,185 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 6,043,069 5,509,110 533,959 5,134,626 2,473,373 908,443 401,930 176,770 225,161 180,685 687,198 162,811 140,468 524,387 141,568 382,819 211,214 1,805 5,460,315 4,996,380 463,935 4,570,822 2,280,602 889,493 470,125 183,470 286,655 197,940 617,308 124,717 102,156 492,591 149,712 342,879 230,205 2,116 6,341,070 5,864,080 476,990 5,322,038 2,289,709 1,019,032 495,463 200,927 294,535 215,671 739,240 125,017 105,604 614,223 175,666 438,557 334,706 2,510 745,345 - 343,019 (328,738) (58,021) 499,297 (325,686) (154,440) 567,998 (359,753) (164,987) 521,993 (364,685) (103,109) 3,172,154 179,829 170,334 294,728 3,356,572 151,319 172,524 324,383 3,658,370 169,801 183,648 368,401 3,999,305 110,558 211,158 401,755 4,394,109 101,341 229,990 450,480 8.41 1.14 9.69 27.07 6.08 5.59 1.16 6.50 2.65 17.24 4.32 6.33 0.99 6.26 2.61 16.33 4.35 6.28 0.84 5.29 2.52 13.31 3.80 6.92 0.89 6.19 2.49 15.41 4.84
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 2013 2014 2015 2016 2017 2,277,688 115,190 2,900,553 1,765,360 46,895 278,391 71,851 1,627,148 187,278 487,511 435,589 134,570 382,200 3,904,835 1,554,231 526,990 518,062 8,928 788,677 223,655 565,022 238,564 819,688 525,976 21,913 51,999 219,800 1,530,915 569,319 961,597 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 2,587,713 139,347 3,314,473 1,941,297 91,939 349,403 65,726 1,830,532 203,987 462,663 217,766 45,401 196,893 562,315 47,176 139,881 414,509 4,418,244 1,854,427 553,289 540,296 12,993 1,018,912 254,631 764,281 380,071 282,225 823,994 453,169 9,314 40,844 57,668 262,999 1,739,824 899,896 482,626 510,043 165,966 163,919 2,747,400 182,173 3,445,864 2,012,742 89,723 390,138 72,623 1,929,666 247,634 472,314 227,731 41,473 199,660 577,070 58,065 173,471 401,111 4,677,065 2,072,246 573,232 550,077 23,155 1,201,260 259,458 941,802 477,670 297,754 838,612 468,546 9,382 34,701 51,613 274,371 1,766,207 922,643 417,093 502,828 170,668 170,069 2,952,400 264,817 3,682,568 2,113,151 96,591 412,954 64,887 2,325,371 255,332 589,187 290,818 53,091 243,539 689,673 86,600 226,222 478,358 5,277,771 2,289,209 617,467 597,166 20,301 1,369,421 276,863 1,092,558 559,743 302,321 890,849 519,534 10,477 30,413 53,981 276,445 2,097,713 1,125,559 469,929 608,563 170,709 192,882 4,283,052 3,626,920 656,132 3,599,097 2,656,450 683,955 299,044 145,568 153,476 88,147 149,842 114,238 323,216 144,843 3,746 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 4,314,376 3,780,417 533,959 3,614,713 2,091,170 699,664 322,812 153,785 169,026 114,100 490,952 120,355 101,997 370,597 83,075 287,522 157,793 1,533 4,028,376 3,564,441 463,935 3,268,491 1,872,792 759,885 369,543 161,200 208,342 121,924 512,266 93,982 79,462 418,283 115,202 303,081 192,321 2,116 4,568,173 4,091,183 476,990 3,735,426 2,111,507 832,747 395,548 179,180 216,368 141,350 578,549 95,203 81,394 483,346 123,658 359,689 292,138 1,966 397,363 - 291,463 (258,101) (72,986) 408,064 (232,366) (95,966) 432,982 (225,959) (165,724) 422,744 (266,943) (109,468) 2,373,920 112,554 137,557 221,827 2,460,111 57,688 140,702 245,111 2,678,420 128,196 148,091 284,805 2,910,858 108,645 168,248 306,657 3,180,058 65,584 178,330 343,223 7.55 1.10 8.30 22.25 4.93 4.60 1.12 5.14 2.52 12.98 2.80 6.66 1.00 6.66 2.45 16.35 3.86 7.52 0.89 6.66 2.32 15.44 3.95 7.87 0.92 7.23 2.28 16.49 4.67 140
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) 2013 2014 2015 2016 2017 834,093 67,952 625,186 424,181 82,034 230,880 29,046 672,705 29,009 108,674 329,430 32,558 173,033 1,506,798 498,806 107,242 107,242 336,108 9,728 326,380 55,457 299,428 84,734 34,388 180,305 708,564 83,988 624,575 879,551 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 31,947 927,139 28,870 61,670 1,002 384 60,283 520,807 15,804 36,204 263,783 1,859,472 600,574 135,098 135,098 414,529 12,104 402,425 305,285 50,946 379,376 124,275 26,707 63,078 165,316 879,522 610,023 351,219 140,397 61,853 67,249 1,044,233 137,396 698,988 567,495 92,048 217,502 29,793 961,420 30,529 53,784 759 306 1,576 403,334 18,860 36,516 418,397 2,005,654 626,007 135,098 135,098 415,240 15,225 400,015 302,866 75,669 462,440 163,006 25,290 71,410 202,734 917,207 659,675 328,888 145,522 55,846 56,163 964,901 109,532 892,199 601,564 99,159 79,049 75,596 1,254,442 30,480 78,998 705 228 1,003 539,651 24,842 87,313 493,158 2,219,342 704,725 135,098 135,098 494,143 16,690 477,453 376,745 75,484 509,326 176,560 25,290 79,658 227,819 1,005,292 710,443 349,608 171,002 59,325 64,522 - - - - - 1,900,173 1,900,173 1,639,111 174,405 261,062 84,371 21,029 63,342 55,760 35,465 26,909 196,987 57,912 4,439 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 1,519,913 382,203 208,779 79,119 22,984 56,134 66,585 196,246 42,456 38,471 153,790 58,493 95,297 53,420 272 1,431,940 1,431,940 1,302,331 407,811 129,609 100,583 22,270 78,313 76,016 105,042 30,735 22,694 74,308 34,510 39,798 37,885 - 1,772,897 1,772,897 1,586,613 178,202 186,285 99,915 21,748 78,168 74,321 160,691 29,814 24,210 130,876 52,008 78,868 42,568 543 347,981 - 51,556 (70,637) 14,965 91,233 (93,320) (58,474) 135,016 (133,794) 737 99,248 (97,741) 6,359 798,234 67,275 32,777 72,901 896,461 93,632 31,822 79,273 979,950 41,605 35,557 83,596 1,088,447 1,914 42,910 95,098 1,214,051 35,757 51,660 107,256 10.37 1.26 13.37 7.76 1.28 9.91 5.51 0.96 5.30 2.78 0.74 2.06 4.45 0.84 3.73 - 3.03 3.07 3.15 3.17 42.13 11.67 30.03 14.44 16.24 7.05 6.49 2.95 11.85 5.84