Final Accounting Present Ion

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    LOGO

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    LOGO

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    LOGO

    BY THE ROCK

    COMMUNICATION

    Financial analysis ofBata and serves

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    Financial analysis of Bata and

    Servis

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    MOHAMMAD KASHIF

    NAVEED UL HASSAN

    NAEEM SAJJAD

    PIRZADA ARSLAN SABRI

    ARSLAN TARIQ

    GROUPGROUP

    membersmembers

    MOHAMMADIFTIKHAR

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    Contents

    PROFITABILITY RATIOS1

    Debt & Leverage Ratios2

    Liquidity & Working Capital Ratios3

    Shareholder ratios4

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    A TA SH OE S

    Y ea r 20 0 7 2 0 08u rr en t A ss et s 1398003 1652271u r re n t L i ab i li t ie s 808720 734907 u rr en t r at io 1.73 2.25

    A TA SH OE S

    Bata shoes

    Servis shoes

    Y e ar 20 0 7 2 00 8u rr en t A ss et s 1591361 2427082 u r re n t L i ab i li t ie s 1896571 1896571u rr en t r at io 0.840 1.280

    Current Ratio:Current Ratio = Current

    Assets / Current Liabilities

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    Current Ratio chart

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    Ye ar 20 07 20 0 8

    -u rr en t a ss et ss t o c k 628007 377982u r re n t l i ab i li t ie s 808720 734907 u ic k r at io 0.78 0.51

    Bata shoes

    Servis shoes

    Ye ar 20 07 20 0 8

    -u rr en t a ss et ss t o c k 892505 2308826 u r re n t l i ab i li t ie s 1896571 1896571u ic k r at io 0.471 1.218

    SERVIS SHOES

    Quick Ratio:Quick ratio=current assets-stock/current liabilities

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    Quick Ratio chart

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    Bata shoes

    Y ea r 2 00 7 2 0 08I n v e n t o r y 769996 1274289

    os t o f s al es 2327134 2942432v g i nv en to ryp e r i o d 120.78 158.08

    Servis shoes

    Ye ar 20 07 20 0 8I n v e n t o r y 698556 1182566

    o st of s al e s 3809633 5355170 v g i nv en to ryperiod

    .6 9 2 .0 6 0

    Avg. Inventory Turnover Period:

    Avg. inventory period = inventory / costof sales*365

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    Avg. Inventory Turnover Period chart

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    Ye a r 2 0 07 20 0 8

    Trade receivable 3482 893

    Sales 3964187 5106578

    Avg account receivable 0.321 0.064

    Bata shoes

    Servis shoes

    Ye ar 2 00 7 20 08Trade receivable 1904 2844

    Sales 4521147 639323

    Avg account receivable .1 5 .62

    Accounts Receivable Collection Period:Avg account receivable period=tradereceivable/sales*365

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    Accounts Receivable Collection Period chart

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    Accounts Payable Payment Period:

    Account payable payment period =Account payable / Purchases*365

    Trade payable 711212 663818

    Purchases 2327134 2942432

    Avg account payable 111.54 82.35

    Bata shoes

    Servis shoes

    Trade payable 572625 800999

    Purchases 3809633 5355170

    Avg account payable .4 8 7 .4 6 0

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    Accounts Payable Payment Period chart

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    Bata shoes

    Y e ar 2 00 7 2 0 08r os s p ro fi t 1637053 2164116 S a l e s 3964187 5106578r os s p ro fi t m ar gin 41.29 42.37

    Servis shoes

    Y e ar 2 00 7 2 00 8r os s p ro fi t 711514 1038153S a l e s 4521147 6393323

    r os s p ro fi t m ar gin 15.73 16.24

    Gross Profit Margin:Gross profit = gross profit/sales*100

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    Gross Profit Margin chart

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    Net profit margin:Net profit margin= PBIT/sales*100

    Y ea r 2 00 7 2 0 08P B I T 503999 663822s a l e s 3964187 5106578

    et p r of i t ma rg i n 12.71 12.99

    Bata shoes

    Servis shoes

    Y e ar 20 0 7 2 00 8P B I T 236180 878203s a l e s 4521147 6393323

    e t p ro fi t m ar gi n 5.23 13.74

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    Net profit margin chart

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    Assets turnover ratio:Assets turnover ratio=sales/capemployment

    Bata shoes

    s a l e s 3964187 5106578a p e mp lo ye d 206334 191251

    s se ts t ur no ve rr a t i o 19.21 26.70

    Servis shoes

    s a l e s 4521147 6393323a p e mp lo ye d 576630 523901

    s se ts t ur no ve rr a t i o 7.85 12.21

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    Assets turnover ratio chart

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    Return on capital employed:

    Return on capitalemployed=PBIT/capital employed*100

    Bata shoes

    PBIT 503999 663822191251

    Capital employed191251 206334

    Return cap employed 2.64 3.22

    Servis shoes

    Ye ar 2 0 07 20 0 8PBIT 236180 478203

    a pi ta l e mp lo ye d 576630 523901e tu rn ca p e mp loy ed 0.41 0.913

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    Return on capital employed chart

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    Earning Per Share- EPS:

    Earning Per Share = Profit after TaxationNumber of Shares

    Bata shoes

    Serves shoes

    Y ea r 2 00 7 2 0 08r of it a ft erT a x a t i o n 358637 477775 u mb e r o f S ha r e s 100000 100000 ar ni n g P er S ha r e .5 87 .77 8

    Y ea r 20 0 7 2 0 08r of it a ft erT a x a t i o n

    161480 340680

    u m b er o f S h a r es 120288 120288 ar ni n g Pe r Sh a re .3 5 .8 3

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    Earning Per Share-chart

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    Price / Earning Ratio: Price / Earning Ratio = Stock Price Per Share

    Earning Per Shares

    Bata shoes

    Serves shoes

    t oc k p ri ce pe rs h a r e 10 10 E P S .3 587 .4 778/r ic e E ar ni ngR a t i o .7 8 .0 9

    Ye ar 20 07 20 0 8t oc k p ri ce pe rs h a r e 10 10 EP S .1 35 .2 83/r ic e Ea rn in gR a t i o

    .4 0 .5 3

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    Price / Earning Ratiochart

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    The rocks

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