VERTICAL ANALYSIS

Rupees in million
STATEMENT OF FINANCIAL POSITION
2014 2015 2016
AMOUNT % AMOUNT % AMOUNT
Non Current Assets 1,583 60% 1,659 53% 2,063
Current Assets 1,040 40% 1,494 47% 1,966
TOTAL ASSETS 2623 100.0% 3153 100.0% 4029

Share Capital and Reserves 1,459 56% 1,681 53% 1,788

Non Current Liabilities 318 12% 273 9% 458
Current Liabilities 846 32% 1,199 38% 1,784
TOTAL EQUITY AND LIABILITIES 2623 100.0% 3153 100.0% 4029

PROFIT OR LOSS STATEMENT

Sales- Net 3,332 100.0% 3,663 100.00% 5,011

Cost of Sales 2,819 84.6% 3,103 84.71% 4,039
Gross Profit 513 15.4% 561 15.3% 972
Distribution & Administration Cost 145 4.4% 149 4.07% 207
Operating Profit 368 11.0% 412 11.25% 765
Other Expenses/ (Income) 25 0.8% 4 0.11% 47
Finance Cost 81 2.4% 106 2.89% 91
Foreign Exchange Loss 3 0.1% 8 0.22% 24
Profit before Taxation 259 7.8% 294 8.0% 603
Taxation 65 2.0% 72 1.97% 163
Other Comprehensive Loss 0.2 0.0% 0.2 0.01% 2
Net Comprehensive income for the Year 194 5.8% 222 6.1% 439
 Rupees in million
POSITION
2016 2017 2018
% AMOUNT % AMOUNT %
51% 2,548.00 47% 2,862 38%
49% 2,926 53% 4,726 62%
100.0% 5474 100.0% 7588 100.0%

44% 2,144 39% 2,615 34%

11% 567 10% 699 9%
44% 2,763 50% 4,274 56%
100.0% 5474 100.0% 7588 100.0%

MENT

100.0% 7,369 100.0% 12,154 100.0%

80.6% 6,304 85.5% 10,542 86.7%
19.4% 1065 14.5% 1613 13.3%
4.1% 230 3.1% 317 2.6%
15.3% 835 11.3% 1295 10.7%
0.9% -11 -0.1% 115 0.9%
1.8% 135 1.8% 204 1.7%
0.5% 10 0.1% 89 0.7%
12.0% 701 9.5% 887 7.3%
3.3% 229 3.1% 192 1.6%
0.0% 4 0.1% 4 0.0%
8.8% 467 6.3% 692 5.7%
YEAR TO YEAR ANALYSIS
Rupees in million
STATEMENT OF FINANCIAL POSITION
2014 2015 2016
% IN
AMOUNT % IN CHANGE AMOUNT CHANGE AMOUNT
Non Current Assets 1,583 0% 1,659 4.80% 2,063
Current Assets 1,040 0% 1,494 43.65% 1,966
TOTAL ASSETS 2,623 0% 3,153 20.21% 4,029

Share Capital and Reserves 1,459 0% 1,681 15.22% 1,788

Non Current Liabilities 318 0% 273 -14.15% 458
Current Liabilities 846 0% 1,199 41.73% 1,784
TOTAL EQUITY AND LIABILITIES 2,623 0% 3,153 20% 4,029

PROFIT OR LOSS STATEMENT

Sales- Net 3,332 0% 3,663 9.93% 5,011

Cost of Sales 2,819 0% 3,103 10.07% 4,039
Gross Profit 513 0% 561 9% 972
Distribution & Administration Cost 145 0% 149 2.76% 207
Operating Profit 368 0% 412 11.96% 765
Other Expenses/ (Income) 25 0% 4 -84.00% 47
Finance Cost 81 0% 106 30.86% 91
Foreign Exchange Loss 3 0% 8 166.67% 24
Profit before Taxation 259 0% 294 14% 603
Taxation 65 0% 72 10.77% 163
Other Comprehensive Loss 0.2 0% 0.2 0.00% 2
Net Comprehensive income for the Year 194 0% 222 14% 439
 Rupees in million
OSITION
2016 2017 2018
% IN % IN % IN
CHANGE AMOUNT CHANGE AMOUNT CHANGE
24.4% 2,548.00 23.51% 2,862 12.32%
31.6% 2,926 48.83% 4,726 61.52%
27.8% 5,474 35.86% 7,588 38.62%

6.4% 2,144 19.91% 2,615 21.97%

67.8% 567 23.80% 699 23.28%
48.8% 2,763 54.88% 4,274 54.69%
27.8% 5,474 35.86% 7,588 38.62%

MENT

36.8% 7,369 47.06% 12,154 64.93%

30.2% 6,304 56.08% 10,542 67.23%
73% 1065 10% 1613 51%
38.9% 230 11.11% 317 37.83%
85.7% 835 9.15% 1295 55.09%
1075.0% -11 -123.40% 115 -1145.45%
-14.2% 135 48.35% 204 51.11%
200.0% 10 -58.33% 89 790.00%
105% 701 16% 887 27%
126.4% 229 40.49% 192 -16.16%
900.0% 4 100.00% 4 0.00%
98% 467 6% 692 48%
HORIZONTAL ANALYSIS
Rupees in million
STATEMENT OF FINANCIAL POSITION
2014 2015 2016
AMOUNT % AMOUNT % AMOUNT %
Non Current Assets 1,583 100% 1,659 105% 2,063 130%
Current Assets 1,040 100% 1,494 144% 1,966 189%
TOTAL ASSETS 2,623 100% 3,153 120% 4,029 154%

Share Capital and Reserves 1,459 100% 1,681 115% 1,788 123%
Non Current Liabilities 318 100% 273 86% 458 144%
Current Liabilities 846 100% 1,199 142% 1,784 211%
TOTAL EQUITY AND LIABILITIES 2,623 100% 3,153 120% 4,029 154%

PROFIT OR LOSS STATEMENT

Sales- Net 3,332 100% 3,663 110% 5,011 150%

Cost of Sales 2,819 100% 3,103 110% 4,039 143%
Gross Profit 513 100% 561 109% 972 189%
Distribution & Administration Cost 145 100% 149 103% 207 143%
Operating Profit 368 100% 412 112% 765 208%
Other Expenses/ (Income) 25 100% 4 16% 47 188%
Finance Cost 81 100% 106 131% 91 112%
Foreign Exchange Loss 3 100% 8 267% 24 800%
Profit before Taxation 259 100% 294 114% 603 233%
Taxation 65 100% 72 111% 163 251%
Other Comprehensive Loss 0.2 100% 0.2 100% 2 1000%
Net Comprehensive income for the Year 194 100% 222 114% 439 226%
n million

2017 2018
AMOUNT % AMOUNT %
2,548.00 161% 2,862 181%
2,926 281% 4,726 454%
5,474 209% 7,588 289%

2,144 147% 2,615 179%

567 178% 699 220%
2,763 327% 4,274 505%
5,474 209% 7,588 289%

7,369 221% 12,154 365%

6,304 224% 10,542 374%
1065 208% 1613 314%
230 159% 317 219%
835 227% 1295 352%
-11 -44% 115 460%
135 167% 204 252%
10 333% 89 2967%
701 271% 887 342%
229 352% 192 295%
4 2000% 4 2000%
467 241% 692 357%