Download - Afs Report Kohat
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2010 2009 2008
Sales-net 3,629,038,418 3,395,580,759 1,371,791,931
COGS 3,341,872,196 2,591,021,469 1,284,390,080
GP 350,166,222 804,559,290 87,401,851
Selling and distribution expense 56,245,683 111,490,601 24,878,363
admistrative and genral expense 35,943,591 30,094,507 40,894,043
92,189,274 141,585,108 65,772,406Operating profit 257,976,948 662,974,182 21,629,445
other operating expenses 4,835,758 3,291,944 20,958,970
253,141,190 659,682,238 670,475
other operating income 23,210,906 34,218,809 35,978,496
276,352,096 693,901,047 36,648,971
Finance cost 658,589,707 549,902,638 48,935,320
loss on derivatives financial instrument (- ) 122,813,948 (- )
loss/profit before taxation (382,237,611) 21,184,461 (279,572,750)
taxation (54,460,469) (5,908,237) (57,133,384)
loss/profit after taxation (327,777,142) 27,092,698 (222,439,366)loss/earning per share (2.55) 0.21 -1.73
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2007 2006 2005 2004 2003 2002
1,553,733,256 2,327,237,579 1,715,426,515 1,397,871,078 835,607,451 1,021,861,290
1,210,466,340 1,127,575,661 1,051,203,519 902,333,594 693,787,373 689,815,805
343,266,916 1,199,661,918 664,222,996 495,537,484 141,820,078 332,045,485
18,701,815 15,533,247 12,509,368 11,839,810 9,990,624 10,780,737
46,338,529 38,279,574 33,326,619 32,771,011 37,185,202 17,329,717
65,040,344 53,812,821 45,835,987 44,610,821 47,175,826 28,110,454
278,226,572 1,145,849,097 618,387,009 450,926,663 94,644,252 303,935,031
7,640,715 71,433,971 43,354,848 35,722,154
270,585,857 1,074,415,126 575,032,161 415,204,509 94,644,252 303,935,031
75,624,748 19,106,540 9,129,239 4,444,478 1,379,038 1,442,543
346,210,605 1,093,521,666 584,161,400 419,648,987 96,023,290 305,377,574
18,370,018 54,097,507 23,212,275 24,374,892 21,457,746 56,198,175
327,840,587 1,039,424,159 560,949,125 395,274,095 74,565,544 249,179,399
79,472,319 249,557,198 (174,447,785) (102,616,840) 19,360,210 98,612,894
248,368,268 789,866,961 386,501,340 292,657,255 55,205,334 150,566,5052.12 7.76 4.50 5.93 2.52 6.86
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2001
732,825,249
590,884,795
141,940,454
26,465,728
115,474,726
115,474,726
3,305,734
118,780,460
55,810,692
58,280,940
(35,664,126)
22,616,8141.03
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2010 2009
Equity & liability
authorised shares ### ###
paid up capital ### ###
reserves 51,278,714 34,078,866
accumulated profit 622,118,747 949,895,889
### ###
Non current liabilitieslong term finances- secured ### ###
liabilities against asset subject to finance lease sec (- ) 2,040,128
long term security deposits and retention money 155,923,337 154,209,127
defferd liabilities 62,669,613 101,197,782
derivatives fianancial liabilities 202,024,046 160,120,433
### ###
Current liabilities
trade and other payables 734,312,487 554,458,612
interest and markup accured 504,895,065 312,801,576
short term borrowings- secured ### ###current portion of noncurrent liabilities 596,370,138 680,933,125
provision for taxation
- ### ###
total liabilities ### ###
contingencies and commitments
total liabilities and she ### ###
Non current assets
Property plant and equipment
operating fixed assets ### ###capital work in progress 861,363,339 584,965,206
### ###
intangible assets 2,587,653 2,689,912
longterm loans and advances 28,832,286 33,313,347
longterm deposits 5,397,440 5,397,440
### ###
Current assets
stores,spares and loose tools 638,000,427 841,844,312
stock in trade 290,433,057 139,293,693
trade debts 20,010,133 17,792,165
advances,deposits,prepayments and other receiva 430,703,292 612,373,810
cash and bank balance 28,021,733 34,371,413
- ### ###
total assets ### ###
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2002 2001
500,000,000 500,000,000
219,333,340 219,333,340
162,120,028 162,120,028
93,178,739 2,928,902
474,632,107 384,382,270
16,954,098
15,057,509 118,220,157
2,806,160 4,420,000
116,594,780 44,124,993
134,458,449 183,719,248
89,420,083 81,340,902
69,321,124 98,750,29333,756,486 154,188,070
28,845,466 14,546,815
265,884,920 392,923,121
400,343,369 576,642,369
874,975,476 961,024,639
659,797,694 714,765,6832,100,706
661,898,400 714,765,683
2,716,546 1,428,611
926,030 22,325,311
3,642,576 23,753,922
51,434,353 56,342,730
50,515,942 50,964,743
28,921,924 43,461,019
35,195,185 38,324,163
43,367,096 33,412,379
209,434,500 222,505,034
874,975,476 961,024,639
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2010 2009 2008 2007 2006 2005
current ratio 0.43 0.56 0.66 1.05 2.44 1.47
Current Ratio 0.62 0.59 1.08 1.17 1.02 0.96
quick ratio 0.34 0.51 0.57 0.83 2.22 1.41
Quick Ratio 0.54 0.50 0.99 1.07 0.89 0.86
avg. collection per 2.01 1.91 4.08 5.02 3.39 5.06
Recievable turnover i 7.96 8.73 12.00 6.58 3.98 6.40
days inv held 31.72 19.62 49.54 37.74 28.44 7.76Inventory Turnover(in 18.12 24.03 25.95 26.43 18.76 17.37
payable days 80.2 78.11 69.12 53.97 69.68 51.87
No. of days in Payabl 72.66 56.70 61.85 66.74 84.21 83.08
receivable t.o 181.36 190.85 89.42 72.67 107.53 72.08
RTO 68.95 75.44 65.03 104.25 135.37 161.48
inv t.o 11.51 18.6 7.37 9.67 12.83 47.06
Inventory Turnover 21.47 17.19 21.96 14.04 19.46 25.15
payable t.o 4.55 4.67 5.28 6.76 5.24 7.04
tato 0.42 0.39 0.18 0.25 0.76 1.04Total asset Turnover 0.49 0.58 0.40 0.37 0.37 0.44
fato 0.5 0.49 0.22 0.28 1.12 1.53
Fixed Asset Turnover 0.75 0.87 0.59 0.52 0.64 0.66
gp margin 10% 24% 6% 22% 52% 39%
Gross Margins 0.16 0.32 0.18 0.25 0.47 0.38
op margin 7% 20% 2% 18% 49% 36%
Operating Margins 0.04 0.20 0.08 0.18 0.42 0.33
net margin -9% 1% -16% 16% 34% 23%
Net Profit Margins -0.03 0.08 0.02 0.11 0.28 0.25
roa -4% 0% -3% 4% 26% 23%
ROA 0.01 0.08 0.02 0.05 0.13 0.12
roe -17% 1% -10% 10% 35% 36%
ROE -0.15 0.11 0.01 0.08 0.33 0.28
debt ratio 77% 74% 69% 58% 26% 35%
Debt to Asset Ratio 10.90 9.61 4.71 7.41 9.89 10.53
ltd to total cap 64% 60% 58% 54% 15% 17%
Long-term to Capitali 9.54 6.87 0.95 3.57 6.51 8.81
debt to equity 342% 280% 227% 140% 35% 53%
Debt to Equity Ratio 2.68 2.35 2.19 2.19 2.27 1.54
times interest earn 0.3917 1.2056 0.4420 15.1457 21.1812 26.6405
Times Interest Earned 4.53 4.89 1.72 3.92 6.35 17.89
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2004 2003 2002 2001
1.24 0.96 0.79 0.57
1.18 1.16 1.02 0.56
1.19 0.87 0.6 0.44
0.96 0.98 0.85 0.43
6.79 5.74 10.33 21.65
6.74 7.62 9.71 11.88
6.11 9.98 26.73 31.4827.39 28.31 33.79 29.35
56.6 48.29 47.31 50.25
63.41 52.94 80.76 52.24
53.79 63.55 35.33 16.86
99.07 110.50 50.42 35.86
59.76 36.56 13.66 11.59
16.85 15.83 11.20 23.52
6.45 7.56 7.71 7.26
1.1 1.02 1.17 0.760.49 0.40 0.42 0.43
11.25 1.37 1.54 1.03
0.77 0.62 0.59 0.61
35% 17% 32% 19%
0.35 0.20 0.29 0.13
32% 11% 30% 16%
0.31 0.13 0.23 0.09
21% 7% 15% 3%
0.20 0.10 0.08 0.18
23% 7% 17% 2%
0.11 0.04 0.05 0.07
42% 11% 32% 6%
0.29 -0.11 0.09 1.47
45% 41% 46% 60%
9.10 12.87 11.94 13.79
30% 20% 22% 32%
11.13 12.39 11.39 17.97
83% 68% 84% 150%
2.04 6.55 3.43 6.98
18.4996 4.4107 5.4083 2.0690
12.43 3.95 2.54 0.96
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- 37.38% 34.16% 26.45% 9.03% 12.54% 20.99% 22.14%
total liabilities 77.39% 73.66% 69.45% 58.41% 25.75% 34.52% 45.43%
total liabilities and she ### ### ### ### ### ### ###
non current assets
operating fixed assets 0.73 0.74 0.12 0.17 0.36 0.35 0.47
capital work in progress 9.93% 6.78% 69.61% 73.06% 32.00% 32.62% 13.98%
83.35% 80.44% 81.96% 89.69% 67.60% 67.79% 9.75%
intangible assets 0 0 0 0 0 0 0
0.33% 0.39% 0.50% 0.74% 1.61% 0.28% 0.20%
longterm deposits 0 0 0 0 0 0.01 0.01
83.78% 80.92% 82.52% 90.50% 69.37% 69.05% 1.49%
current assets
stores,spares and loose tools 0.07 0.1 0.09 0.03 0.04 0.05 0.07
stock in trade 3.35% 1.62% 2.29% 2.03% 2.86% 1.35% 1.19%trade debts 0 0 0 0 0.01 0.01 0.02
4.97% 7.10% 5.33% 1.95% 1.68% 5.44% 4.14%
cash and bank balance 0 0 0 0.02 0.21 0.17 0.13
- 16.22% 19.08% 17.48% 9.50% 30.63% 30.95% 27.44%
total assets 1 1 1 1 1 1 1
contingencies andcommitments
equipment
advances
advances,deposits,prepayments and other receivables
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t
2003 2002 2001
### ### ###
0.83 0.68 0.81
16.97% 32.49% 19.37%
0.01 0.01 0
4.45% 1.70% 0.00%
0.06 0.03 0.0411.33% 29.74% 15.76%
0 0 0
11.33% 29.74% 15.76%
0 0 0
11.49% 29.88% 16.21%
0.03 0.05 0.08
0.00% 0.00% 0.00%
0.09 0.24 0.08
2.32% 9.65% -4.87%
0.07 0.15 0.03
2003 2002 2001
0.61 0.57 0.52
26.85% 25.07% 22.82%
0.2 0.19 0.1712.80% 10.65% 0.30%
0.59 0.54 0.4
0 0 0.02
0.49% 1.72% 12.30%
0 0 0
13.69% 13.33% 4.59%
0 0 014.47% 15.37% 19.12%
0.11 0.1 0.08
0.00% 0.00% 0.00%
0.01 0.08 0.1
1.47% 3.86% 16.04%
0.07 0.03 0.02
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26.03% 30.39% 40.89%
40.50% 45.75% 60.00%
### ### ###
0.74 0.75 0.74
0.28% 0.24% 0.00%
74.53% 75.65% 74.38%
0 0 0
0.32% 0.31% 0.15%
0 0 0.02
0.44% 0.42% 2.47%
0.11 0.06 0.06
2.32% 5.77% 5.30%0.02 0.03 0.05
4.19% 4.02% 3.99%
0.06 0.05 0.03
25.03% 23.94% 23.15%
1 1 1
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2010 2009 2008 2007 2006 2005 2004 2003
Sales-net ### ### ### ### ### ### ### ###
COGS ### ### ### ### ### ### ### ###
GP 9.6% 23.7% 6.4% 22.1% 51.5% 38.7% 35.4% 17.0%
1.5% 3.3% 1.8% 1.2% 0.7% 0.7% 0.8% 1.2%
1.0% 0.9% 3.0% 3.0% 1.6% 1.9% 2.3% 4.5%2.5% 4.2% 4.8% 4.2% 2.3% 2.7% 3.2% 5.6%
Operating profit 7.1% 19.5% 1.6% 17.9% 49.2% 36.0% 32.3% 11.3%
other operating expenses 0.1% 0.1% 1.5% 0.5% 3.1% 2.5% 2.6% 0.0%
7.0% 19.4% 0.0% 17.4% 46.2% 33.5% 29.7% 11.3%
other operating income 0.6% 1.0% 2.6% 4.9% 0.8% 0.5% 0.3% 0.2%
7.6% 20.4% 2.7% 22.3% 47.0% 34.1% 30.0% 11.5%
Finance cost ### ### 3.6% 1.2% 2.3% 1.4% 1.7% 2.6%
0.0% 3.6% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
loss/profit before taxation ### 0.6% ### ### ### ### ### 8.9%
taxation -1.5% -0.2% -4.2% 5.1% 10.7% ### -7.3% 2.3%
loss/profit after taxation -9.0% 0.8% ### ### ### ### ### 6.6%
2010 2009 2008 2007 2006 2005 2004 2003
equity & liability
authorised shares 0.17 0.17 0.2 0.24 0.49 0.61 0.39 0.61
paid up capital ### ### ### ### ### ### ### ###
reserves 0.01 0 0.03 0.06 0.13 0.1 0.13 0.2
accumulated profit 7.17% ### ### ### ### ### ### ###
0.23 0.26 0.31 0.42 0.74 0.65 0.55 0.59non current liabilities
0.35 0.35 0.39 0.44 0.08 0.04 0.1 0
0.02% 0.05% 0.08% 2.15% 4.42% 0.49%
0.02 0.02 0.02 0.02 0 0 0 0
defferd liabilities 0.72% 1.17% 2.04% 3.71% 5.24% 6.31% 8.29% ###
0.02 0.02 0 0 0 0 0 0
### ### ### ### ### ### ### ###
Current liabilities
trade and other payables 0.08 0.06 0.03 0.03 0.07 0.09 0.11 0.11
5.82% 3.63% 0.67% 0.20% 0.06% 0.10% 0.11% 0.00%
0.16 0.16 0.14 0.02 0.02 0.03 0.05 0.01
6.88% 7.89% 8.20% 3.54% 1.44% 3.26% 3.24% 1.47%
provision for taxation 0 0 0 0 0.01 0.04 0.01 0.07
Selling and distributionexpense
admistrative and genral
expense
loss on derivatives financialinstruments
secured
liabilities against assetsubject to finance leasesecured
long term security depositsand retention money
derivatives fianancialliabilities
accured
short term borrowings-secured
current portion ofnoncurrent liabilities
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- ### ### ### 9.03% ### ### ### ###
total liabilities ### ### ### ### ### ### ### ###
total liabilities and she 100% 100% 100% 100% 100% 100% 100% 100%
non current assets
operating fixed assets 0.73 0.74 0.12 0.17 0.36 0.35 0.47 0.74
capital work in progress 9.93% 6.78% ### ### ### ### ### 0.28%
### ### ### ### ### ### 9.75% ###
intangible assets 0 0 0 0 0 0 0 0
0.33% 0.39% 0.50% 0.74% 1.61% 0.28% 0.20% 0.32%
longterm deposits 0 0 0 0 0 0.01 0.01 0
### ### ### ### ### ### 1.49% 0.44%
current assets
0.07 0.1 0.09 0.03 0.04 0.05 0.07 0.11
stock in trade 3.35% 1.62% 2.29% 2.03% 2.86% 1.35% 1.19% 2.32%
trade debts 0 0 0 0 0.01 0.01 0.02 0.02
4.97% 7.10% 5.33% 1.95% 1.68% 5.44% 4.14% 4.19%
cash and bank balance 0 0 0 0.02 0.21 0.17 0.13 0.06
- ### ### ### 9.50% ### ### ### ###
total assets 1 1 1 1 1 1 1 1
contingencies andcommitments
property plant andequipment
advances
tools
advances,deposits,prepayments and otherreceivables
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2002 2001
### ###
### ###
32.5% 19.4%
1.1% 0.0%
1.7% 0.0%2.8% 3.6%
29.7% 15.8%
0.0% 0.0%
29.7% 15.8%
0.1% 0.5%
29.9% 16.2%
5.5% 7.6%
0.0% 0.0%
### 8.0%
9.7% -4.9%
### 3.1%
2002 2001
0.57 0.52
### ###
0.19 0.17
### 0.30%
0.54 0.4
0 0.02
1.72% ###
0 0
### 4.59%
0 0
### ###
0.1 0.08
0.00% 0.00%
0.08 0.1
3.86% ###
0.03 0.02
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### ###
### ###
100% 100%
0.75 0.74
0.24% 0.00%
### ###
0 0
0.31% 0.15%
0 0.02
0.42% 2.47%
0.06 0.06
5.77% 5.30%
0.03 0.05
4.02% 3.99%
0.05 0.03
### ###
1 1
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2010 2009 2008 2007 2006 2005 2004 2003 2002
Current Ratio 0.62 0.59 1.08 1.17 1.02 0.96 1.18 1.16 1.02
Quick Ratio 0.54 0.50 0.99 1.07 0.89 0.86 0.96 0.98 0.85
7.96 8.73 12.00 6.58 3.98 6.40 6.74 7.62 9.71
18.12 24.03 25.95 26.43 18.76 17.37 27.39 28.31 33.79
72.66 56.70 61.85 66.74 84.21 83.08 63.41 52.94 80.76
RTO 68.95 75.44 65.03 104.25 135.37 161.48 99.07 110.50 50.42
21.47 17.19 21.96 14.04 19.46 25.15 16.85 15.83 11.20
0.49 0.58 0.40 0.37 0.37 0.44 0.49 0.40 0.42
0.75 0.87 0.59 0.52 0.64 0.66 0.77 0.62 0.59
Gross Margins 0.16 0.32 0.18 0.25 0.47 0.38 0.35 0.20 0.29
0.04 0.20 0.08 0.18 0.42 0.33 0.31 0.13 0.23
-0.03 0.08 0.02 0.11 0.28 0.25 0.20 0.10 0.08
ROA 0.01 0.08 0.02 0.05 0.13 0.12 0.11 0.04 0.05
ROE -0.15 0.11 0.01 0.08 0.33 0.28 0.29 -0.11 0.09
10.90 9.61 4.71 7.41 9.89 10.53 9.10 12.87 11.94
9.54 6.87 0.95 3.57 6.51 8.81 11.13 12.39 11.39
2.68 2.35 2.19 2.19 2.27 1.54 2.04 6.55 3.43
4.53 4.89 1.72 3.92 6.35 17.89 12.43 3.95 2.54
2010 2009 2008 2007 2006 2005 2004 2003 2002
Current ratio 0.43 0.56 0.66 1.05 2.44 1.47 1.24 0.96 0.79
Quick ratio 0.34 0.51 0.57 0.83 2.22 1.41 1.19 0.87 0.60
2.01 1.91 4.08 5.02 3.39 5.06 6.79 5.74 10.33
Days inv held 31.72 19.62 49.54 37.74 28.44 7.76 6.11 9.98 26.73
Payable days 80.20 78.11 69.12 53.97 69.68 51.87 56.60 48.29 47.31
Receivable t.o 181.36 190.85 89.42 72.67 107.53 72.08 53.79 63.55 35.33
Inv t.o 11.51 18.60 7.37 9.67 12.83 47.06 59.76 36.56 13.66
Payable t.o 4.55 4.67 5.28 6.76 5.24 7.04 6.45 7.56 7.71
Tato 0.42 0.39 0.18 0.25 0.76 1.04 1.10 1.02 1.17
Fato 0.50 0.49 0.22 0.28 1.12 1.53 11.25 1.37 1.54
Gp margin 0.10 0.24 0.06 0.22 0.52 0.39 0.35 0.17 0.32Op margin 0.07 0.20 0.02 0.18 0.49 0.36 0.32 0.11 0.30
Net margin -0.09 0.01 -0.16 0.16 0.34 0.23 0.21 0.07 0.15
ROA -0.04 0.00 -0.03 0.04 0.26 0.23 0.23 0.07 0.17
ROE -0.17 0.01 -0.10 0.10 0.35 0.36 0.42 0.11 0.32
Debt ratio 0.77 0.74 0.69 0.58 0.26 0.35 0.45 0.41 0.46
Recievableturnover in days
InventoryTurnover(indays)
No. of days inPayables
TurnoverTurnoverTurnover
MarginsMargins
Ratio
Long-term toCapitalizationRatioRatio
Times InterestEarned
per
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0.64 0.60 0.58 0.54 0.15 0.17 0.30 0.20 0.22
Debt to equity 3.42 2.80 2.27 1.40 0.35 0.53 0.83 0.68 0.84
0.39 1.21 0.44 15.15 21.18 26.64 18.50 4.41 5.41
Long-term tototalcapitalizationratio
earn
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2001
0.56
0.43
11.88
29.35
52.24
35.86
23.52
0.43
0.61
0.13
0.09
0.18
0.07
1.47
13.79
17.97
6.98
0.96
2001
0.57
0.44
21.65
31.48
50.25
16.86
11.59
7.26
0.76
1.03
0.190.16
0.03
0.02
0.06
0.60
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0.32
1.50
2.07
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2010 2009 2008 2007 2006 2005 2004
Gp margin 10% 24% 6% 22% 52% 39% 35%
Op margin 7% 20% 2% 18% 49% 36% 32%
Net margin -9% 1% -16% 16% 34% 23% 21%
ROA -4% 0% -3% 4% 26% 23% 23%
ROE -17% 1% -10% 10% 35% 36% 42%
2010 2009 2008 2007 2006 2005 2004
Debt ratio 0.77 0.74 0.69 0.58 0.26 0.35 0.45
Debt to equity 3.42 2.80 2.27 1.40 0.35 0.53 0.83
0.64 0.60 0.58 0.54 0.15 0.17 0.30
2010 2009 2008 2007 2006 2005 2004
0.39 1.21 0.44 15.15 21.18 26.64 18.50
2010 2009 2008 2007 2006 2005 2004
Current ratio 0.43 0.56 0.66 1.05 2.44 1.47 1.24
Quick ratio 0.34 0.51 0.57 0.83 2.22 1.41 1.19
2010 2009 2008 2007 2006 2005 2004
Inv turn over 11.51 18.60 7.37 9.67 12.83 47.06 59.76
Payable turn over 4.55 4.67 5.28 6.76 5.24 7.04 6.45
181.36 190.85 89.42 72.67 107.53 72.08 53.79
Long-term to totalcapitalization ratio
Times interestearn
Receivable turnover
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8/7/2019 Afs Report Kohat
22/22
2003 2002 2001
17% 32% 19%
11% 30% 16%
7% 15% 3%
7% 17% 2%
11% 32% 6%
2003 2002 2001
0.41 0.46 0.60
0.68 0.84 1.50
0.20 0.22 0.32
2003 2002 2001
4.41 5.41 2.07
2003 2002 2001
0.96 0.79 0.57
0.87 0.60 0.44
2003 2002 2001
36.56 13.66 11.59
7.56 7.71 7.26
63.55 35.33 16.86