Categorization

Profitability Gross Profit Margin (GP Margin) Net Profit Margin (NP Margin) Cost of Sales As Percentage of Sales Liquidity Current Ratio Acid-test Ratio (Quick Ratio) Receivable Turnover Days (RTO Days) RTO Days as a Percentage of Sales Inventory Turnover Days (ITO Days) ITO Days as a Percentage of Cost of Sales Creditor Turnover Days (CTO Days) CTO Days as a Percentage of Purchases Cash Operating Cycle Management efficiency ratios Return On Capital Employed (ROCE) Capital Employed (CE)* Increase In Capital Employed Return On Assets (ROA) Share investment ratios Earning Per Share (EPS) Growth In Earning Per Share Dividend Cover Price / Earning Ratio (P/E Ratio) Dividend Yeild Dividend Pay Out Ratio Dividend Per Share Gearing Debt To Equity Ratio Interest Cover Ratio Debt Service Coverage Ratio (DSCR) Net Operating Income* Total Debt Service*

Measurement Basis

Percentage (%) Percentage (%) Percentage (%)

Ratio Ratio Days Percentage (%) Days Percentage (%) Days Percentage (%) Days

Percentage (%) Currency PKR Percentage (%) Percentage (%)

Ratio Percentage (%) Ratio Ratio Percentage (%) Percentage (%) Currency PKR

Percentage (%) Ratio Ratio Currency PKR Currency PKR

Formulas

(Gross Profit Net Sales) x 100 (Net Profit Before Tax Net Sales) x 100 (Cost of Goods Sold Sales x 100

Current Assets Current Liabilities Current Assets - (Inventories + Prepayments) Current Liabilities (Receivables Net Sales) x 365 Trade Receivables Sales (Inventories Cost of Goods Sold) x 365 Inventories Cost of Goods Sold (Payables Purchases or Cost of Goods Sold) x 365 Trade Payables Purchases Receivable Turnover Days + Inventory Turnover Days - Payable Turnover Days

Net Profit Before Tax Capital Employed* Average Debt Liabilities + Average Shareholders' Equity (CE At The End of Year - CE At The Beginning of Year) CE At The Start of Year Net Income Total Assets

Net Earnings After Tax Number of Shares (Current Year EPS - Last Year EPS) Last Year EPS Earning Per Share Dividend Per Share Market Price Per Share Earning Per Share Annual Dividend Per Share Market Price Per Share Dividend Per Share Earning Per Share Total Dividend For The Period Number of Shares In The Period

Total Debt Total Equity Earnings Before Interest and Tax (EBIT) Interest Expense Net Operating Income* Total Debt Service(Including Short-term Debt Portion)* Annual Net Income + Amortization/Depreciation + Interest Expense + other non-cash and discretionary items (such as non-contractual management bonuses Principal Repayment + Interest payments + Lease payments