SHELL PAKISTAN LTD

BALANCE SHEET
ASSETS 2018 2017
CURRENT ASSETS
Stock in trade 14884111 9500585
Trade debts 3264207 3069541
Loans and advances 109668 48403
Short term prepayments 782165 304673
Other receivables 10797182 7804901
Cash and bank balance 1973413 2591864
TOTAL CURRENT ASSETS 31810746 23319967
NON CURRENT ASSETS
Property,plant and equipment 11767843 10000115
Intangible Assets 14709 -
Long term investment 4436561 4051815
Long term loans 25076 17820
Long term deposits and prepayments 883177 289045
Deferred taxation 178456 1214351
TOTAL FIXED ASSETS 17305822 15573146
TOTAL ASSETS 49116568 38893133

EQUITIES & LIABILITIES

LIABILITIES
CURRENT LIABILITIES
Trade and other payables 33,766,676 26,884,157
Unclaimed dividends 142,960 121,509
Unpaid dividends 190,081 148,786
Accrued markup 3,110 431
Short term borrowing secured 8,052,978 395,000
Taxation-net 476,458 1,051,361
TOTAL CURRENT LIABILITIES 42,632,263 28,601,244
NON CURRENT LIABILITIES
Asset retirement obligation 130,983 93,809
Deferred taxation net
TOTAL LIABILITIES 42,763,246 28,695,053
EQUITIES
Share capital 1,070,125 1,070,125
Share premium 1,503,803 1,503,803
General reserves 207,002 207,002
Inappropriate profit 4,068,450 7,738,731
Remeasurement of post employment (496,058) (321,601)
TOTAL EQUITIES 6,353,322 198,060
TOTAL EQUITIES AND LIABILITIES 49,116,568 38,893,113
TAN LTD
HEET
2016 2015 2014

10366172 13281189 13086285

2122335 1600632 2626021
63767 67716 70227
281246 584063 252630
8417830 8598668 10393887
5988405 2103517 1295633
27239755 26235785 27724683

9150109 8089022 7059726

- - 185706
3735560 3436508 3276116
3091 5712 20640
160317 167416 186022
2221599 - 225872
15270676 11698658 10954082
42510431 37934443 38678765

30,037,827 29,030,718 28,487,894

- - -
- - -
623 10,476 10,064
- 2,025,448 3,765,762
1,278,307 421,513 378,370
31,316,757 31,488,155 32,642,090

83,892 117,861 141,610

- 347,605
31,400,649 31,953,621 32,783,700
 1,070,125 1,070,125 1,070,125
1,503,803 1,503,803 1,503,803
207,002 207,002 207,002
8,301,460 3,248,749 3,193,878
27,392 (48,857) (79,743)
11,109,782 5,980,822 5,895,065
42,510,431 37,934,443 38,678,765
 SHELL PAKISTAN LTD
VERTICAL ANALYSIS OF BALANCE SHEET

ASSETS 2018 2017 2016

CURRENT ASSETS
Stock in trade 30.30% 24.43% 24.39%
Trade debts 6.65% 7.89% 4.99%
Loans and advances 0.22% 0.12% 0.15%
Short term prepayments 1.59% 0.78% 0.66%
Other receivables 21.98% 20.07% 19.80%
Cash and bank balance 4.02% 6.66% 14.09%
TOTAL CURRENT ASSETS 64.77% 59.96% 64.08%
NON CURRENT ASSETS
Property,plant and equipment 23.96% 25.71% 21.52%
Intangible Assets 0.03%
Long term investment 9.03% 10.42% 8.79%
Long term loans 0.05% 0.05% 0.01%
Long term deposits and prepayments 1.80% 0.74% 0.38%
Deferred taxation 0.36% 3.12% 5.23%
TOTAL FIXED ASSETS 35.23% 40.04% 35.92%
TOTAL ASSETS 100.00% 100.00% 100.00%

EQUITIES & LIABILITIES

LIABILITIES
CURRENT LIABILITIES
Trade and other payables 68.75% 69.12% 70.66%
Unclaimed dividends 0.29% 0.31%
Unpaid dividends 0.39% 0.38%
Accrued markup 0.01%
Short term borrowing secured 16.40% 1.02%
Taxation-net 0.97% 2.70% 3.01%
TOTAL CURRENT LIABILITIES 86.80% 73.54% 73.67%
NON CURRENT LIABILITIES
Asset retirement obligation 0.27% 0.24% 0.20%
Deferred taxation net
TOTAL LIABILITIES 87.06% 73.78% 73.87%
EQUITIES
Share capital 2.18% 2.75% 2.52%
Share premium 3.06% 3.87% 3.54%
General reserves 0.42% 0.53% 0.49%
Inappropriate profit 8.28% 19.90% 19.53%
Remeasurement of post employment -1.01% -0.83% 0.06%
TOTAL EQUITIES 12.94% 0.51% 26.13%
TOTAL EQUITIES AND LIABILITIES 100.00% 100.00% 100.00%
D
SHEET

2015 2014

24.39% 33.83%
4.99% 6.79%
0.15% 0.18%
0.66% 0.65%
19.80% 26.87%
14.09% 3.35%
64.08% 71.68%

21.52% 18.25%
0.48%
8.79% 8.47%
0.01% 0.05%
0.38% 0.48%
5.23% 0.58%
35.92% 28.32%
100.00% 100.00%

70.66% 73.65%

#VALUE!
0.03%
9.74%
3.01% 0.98%
73.67% 84.39%

0.20% 0.37%
0.92%
73.87% 84.76%
 2.52% 2.77%
3.54% 3.89%
0.49% 0.54%
19.53% 8.26%
0.06% -0.21%
26.13% 15.24%
100.00% 100.00%
 SHELL PAKISTAN LTD
VERTICAL ANALYSIS OF BALANCE SHEET
ASSETS 2018 2017 2016 2015
CURRENT ASSETS
Stock in trade
Trade debts
Loans and advances
Short term prepayments
Other receivables
Cash and bank balance
TOTAL CURRENT ASSETS
NON CURRENT ASSETS
Property,plant and equipment
Intangible Assets
Long term investment
Long term loans
Long term deposits and prepayments
Deferred taxation
TOTAL FIXED ASSETS
TOTAL ASSETS

EQUITIES & LIABILITIES

LIABILITIES
CURRENT LIABILITIES
Trade and other payables
Unclaimed dividends
Unpaid dividends
Accrued markup
Short term borrowing secured
Taxation-net
TOTAL CURRENT LIABILITIES
NON CURRENT LIABILITIES
Asset retirement obligation
Deferred taxation net
TOTAL LIABILITIES
EQUITIES
Share capital
Share premium
General reserves
Inappropriate profit
Remeasurement of post employment
TOTAL EQUITIES
TOTAL EQUITIES AND LIABILITIES
T
2014