Nishat Mills and Gul Ahmed - 2010 to 2013 Ratio Analysis
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Transcript of Nishat Mills and Gul Ahmed - 2010 to 2013 Ratio Analysis
Gross Profit % Net Profit %
Gross Profit % = (Gross Profit / Sales ) * 100 Net Profit % = (PBIT / Sales) * 100Nishat Mills Nishat Mills
2010 2010Gross Profit 5,980.185 Sales 31,535.65
Gross Profit % 18.9632545 19
2011 2011Gross Profit 7,846.45Sales 48,565.14
Gross Profit % 16.15654017 16
2012 2012Gross Profit 6,789.19Sales 44,924.10
Gross Profit % 15.11258066 15
2013 2013Gross Profit 9,044.49Sales 52,426.03
Gross Profit % 17.25189758 17
Gul Ahmed Gul Ahmed2010 2010
Gross Profit 3,172.86Sales 19,688.79
Gross Profit % 16.11505509 16
2011 2011Gross Profit 4,626.62Sales 25435.465
Gross Profit % 18.18964977 18
2012 2012Gross Profit 3,543.70Sales 25,063.92
Gross Profit % 14.13865602 14
2013 2013Gross Profit 4,699.25Sales 30201.588
Gross Profit % 15.55961892 16
Net Profit % Return on Assets
Net Profit % = (PBIT / Sales) * 100 Return on Assets = (PAT / Total Assets) * 100Nishat Mills
2010PBIT 4,412.99 PAT 2,915.46Sales 31,535.65 Total Assets 46,182.31
Net Profit % 13.9936593 14 ROA 6.312938
2011PBIT 7,012.96 PAT 4,843.91Sales 48565.144 Total Assets 54,088.90
Net Profit % 14.4403155 14.44 ROA 8.955463
2012PBIT 5,842.11 PAT 3,528.57Sales 44924.101 Total Assets 56,626.38
Net Profit % 13.0044005 13 ROA 6.231313
2013PBIT 7,974.43 PAT 5,846.85Sales 52,426.03 Total Assets 80,634.59
Net Profit % 15.2108294 15.21 ROA 7.251048
Gul Ahmed2010
PBIT 1,652.83 PAT 477.533Sales 19,688.79 Total Assets 14,599.69
Net Profit % 8.39477522 8.4 ROA 3.270843
2011PBIT 2,635.44 PAT 1,196.46Sales 25435.465 Total Assets 20,404.68
Net Profit % 10.3612613 ROA 5.86364
2012PBIT 1,374.05 PAT 240 neg. ig.Sales 25063.924 Total Assets 17,718.76
Net Profit % 5.48216632 ROA 1.356551
2013PBIT 2,068.65 PAT 702.078Sales 30,201.59 Total Assets 21,188.93
Net Profit % 6.84946765 ROA 3.313419
Return on Assets Assets Turnover Ratio
Return on Assets = (PAT / Total Assets) * 100 Assets Turnover Ratio = PBIT / Capital EmployedNishat Mills Nishat Mills
2010Sales 31,535.65 L.T.Liab. 2,980.69Equity 31,376.31
AT Ratio 0.917881089
2011Sales 48,565.14 L.T.Liab. 3,372.60 Equity 35393.959
AT Ratio 1.252758828
2012Sales 44924.101L.T.Liab. 3,736.88Equity 37,762.75
AT Ratio 1.082518057
2013Sales 52426.03L.T.Liab. 3,649.15Equity 58,917.04
AT Ratio 0.837929187
Gul Ahmed Gul Ahmed2010
Sales 19,688.79 L.T.Liab. 2,429.25 Equity 3,595.77
AT Ratio 3.267843118
2011Sales 25,435.47 L.T.Liab. 2,497.26 Equity 4,712.87
AT Ratio 3.52773867
2012
Sales 25,063.92 L.T.Liab. 2,096.43 Equity 4,472.51
AT Ratio 3.815519731
2013Sales 30,201.588 L.T.Liab. 2,154.999 Equity 5,428.502
AT Ratio 3.982538936
Return on Capital Employed Return on Equity
ROCE = (PBIT / Capital Employed) * 100 ROE = (PAT / Equity) * 100Nishat Mills
2010 2010PBIT 4,412.99 PAT 2,915.46 L.T.Liab. 2,980.69 Equity 31,376.31 Equity 31,376.31
ROE 9.291917122ROCE 12.84451524
20112011 PAT 4,843.91
PBIT 7,012.96 Equity 35,393.96 L.T.Liab. 3,372.60 Equity 35,393.96 ROE 13.68570269
ROCE 18.09023268 2012PAT 3528.567
2012 Equity 37762.749PBIT 5842.11L.T.Liab. 3736.883 ROE 9.344041664Equity 37762.749
2013ROCE 14.07749833 PAT 5846.853
Equity 58917.0352013
PBIT 7974.434 ROE 9.923875158L.T.Liab. 3649.147Equity 58917.035
ROCE 12.74559793
Gul Ahmed2010 2010
PBIT 1,652.83 PAT 477.53 L.T.Liab. 2,429.25 Equity 3,595.77 Equity 3,595.77
ROE 13.2804285ROCE 27.43280843
20112011 PAT 1,196.46
PBIT 2,635.44 Equity 4,712.87 L.T.Liab. 2,497.26 Equity 4,712.87 ROE 25.38699855
ROCE 36.55182228 2012PAT 240.36
2012 Equity 4,472.51
PBIT 1,374.05 L.T.Liab. 2,096.43 ROE 5.374254138Equity 4,472.51
2013ROCE 20.91731376 PAT 702.078
Equity 5428.5022013
PBIT 2068.648 ROE 12.9331812L.T.Liab. 2154.999Equity 5428.502
ROCE 27.27827161
Return on Equity
ROE = (PAT / Equity) * 100
Earning Per Share Price Earning (P-E) Ratio
EPS = Earnings (Profit After Tax) / No. of Shares P-E Ratio = Market Value Per Share / EPSNishat Mills Nishat Mills
2010 2010Earnings 2,915.46 No. of Shares 351,599.85
EPS 8.2919859510292
2011 2011Earnings 4,843.91 No. of Shares 351,599.85
EPS 13.776775011575
2012 2012Earnings 3,528.57 No. of shares 351,599.85
EPS 10.035746659367
2013 2013Earnings 5,846.85 No. of shares 351,599.85
EPS 16.629281933023
Gul Ahmed Gul Ahmed2010 2010
Earnings 477.53 No. of shares 63,478.55
EPS 7.5227461094416 7.5
2011 2011Earnings 1,196.46 No. of shares 63,478.55
EPS 18.848209949604 18.85
2012 2012Earnings 240.36 neg. ig.No. of shares 126,957.10
EPS 1.8932695183891 1.89
2013 2013Earnings 702.08 No. of shares 152,348.52
EPS 4.6083678597064 4.61
Price Earning (P-E) Ratio Earning Yield
P-E Ratio = Market Value Per Share / EPS E.Y. = EPS / Market Value Per ShareNishat Mills
2010M.V. of Share 43.12 EPS 8.291986EPS 8.291985951 M.V. of Share 43.12
P-E Ratio 5.20 E.Y. 19.23002
2011M.V. of Share 50.34 EPS 13.77678EPS 13.776775012 M.V. of Share 50.34
P-E Ratio 3.6539756189 E.Y. 27.36745
2012M.V. of Share 47.58 EPS 10.03575EPS 10.035746659 M.V. of Share 47.58
P-E Ratio 4.7410523218 E.Y. 21.09236
2013M.V. of Share 94.21 EPS 16.62928EPS 16.629281933 M.V. of Share 94.21
P-E Ratio 5.6653077613 E.Y. 17.65129
Gul Ahmed2010
M.V. of Share 18.53 EPS 7.522746EPS 7.5227461094 M.V. of Share 18.53
P-E Ratio 2.4631962491 E.Y. 40.59766
2011M.V. of Share 51.73 EPS 18.84821EPS 18.84820995 M.V. of Share 51.73
P-E Ratio 2.7445577133 E.Y. 36.43574
2012M.V. of Share 21.11 EPS 1.89327EPS 1.8932695184 M.V. of Share 21.11
P-E Ratio 11.1500237 E.Y. 8.968591
2013M.V. of Share 23.74 EPS 4.608368EPS 4.6083678597 M.V. of Share 23.74
P-E Ratio 5.1514984747 E.Y. 19.41183
Earning Yield Dividend Yield
E.Y. = EPS / Market Value Per Share D.Y. = Divid. Per Share / Market Value Per ShareNishat Mills Nishat Mills
2010DPS 1.37936M.V. of Share 43.12
D.Y. 3.198887
2011DPS 2.50001M.V. of Share 50.34
D.Y. 4.96625
2012DPS 3.29999M.V. of Share 47.58
D.Y. 6.935666
2013DPS 3.49999M.V. of Share 94.21
D.Y. 3.715094
Gul Ahmed Gul Ahmed2010
DPS 0.86956M.V. of Share 18.53
D.Y. 4.692715
2011DPS 1.25001M.V. of Share 51.73
D.Y. 2.416412
2012DPS 0M.V. of Share 21.11
D.Y. 0
2013DPS 0M.V. of Share 23.74
D.Y. 0
Dividend Cover Dividend Payout Ratio
Divid. Cover = Earnings (PAT) / Total Dividend Dividend Payout = DPS / EPSor EPS/ DPS Nishat Mills
2010 2010EPS 8.291986 DPS 1.37936DPS 1.37936 EPS 8.291986
DC 6.011473 DP 16.63486
2011 2011EPS 13.77678 DPS 2.50001DPS 2.50001 EPS 13.77678
DC 5.510688 DP 18.14655
2012 2012EPS 10.03575 DPS 3.29999DPS 3.29999 EPS 10.03575
DC 3.041145 DP 32.88236
2013 2013EPS 16.62928 DPS 3.49999DPS 3.49999 EPS 16.62928
DC 4.751237 DP 0.210472
Gul Ahmed2010 2010
EPS 7.522746 DPS 0.86956DPS 0.86956 EPS 7.522746
DC 8.65121 DP 0.115591
2011 2011EPS 18.84821 DPS 1.25001DPS 1.25001 EPS 18.84821
DC 15.07845 DP 0.06632
2012 2012EPS 1.89327 DPS 0DPS 0 EPS 1.89327
DC #DIV/0! DP 0
2013 2013EPS 4.608368 DPS 0DPS 0 EPS 4.608368
DC #DIV/0! DP 0
Dividend Payout Ratio
Dividend Payout = DPS / EPS
Current Ratio Assets Test Ratio / Quick Ratio
Current Ratio = Current Assets / Current Liabilities Q.R. = C.A. - Invent. - Prepayments / C.L.Nishat Mills Nishat Mills
2010 2010C.A. 11,732.928 C.L. 10,568.415
Current Ratio 1.11018804617 1.11
2011C.A. 18,441.96 C.L. 15,322.35 2011
Current Ratio 1.20359867798 1.2
2012C.A. 19,847.67 C.L. 15,126.75
Current Ratio 1.31209081183 1.31 2012
2013C.A. 27,204.56 C.L. 18,068.41
Current Ratio 1.50564200108 1.51
2013
Gul Ahmed Gul Ahmed2010 2010
C.A. 8,350.60 C.L. 8,574.68
Current Ratio 0.97386735993
2011C.A. 13,616.58
C.L. 13,194.55 2011
Current Ratio 1.03198518539
2012C.A. 11,057.51 C.L. 10,915.21
Current Ratio 1.01303676366 2012
2013C.A. 14,205.97 C.L. 13,292.16
Current Ratio 1.0687479739
2013
Assets Test Ratio / Quick Ratio
Q.R. = C.A. - Invent. - Prepayments / C.L.
C.A. 11,732.93 Inventory 6,414.92 Prepaid 5.939 C.L. 10,568.42
Quick Ratio 0.50263639344
C.A. 18,441.96 Inventory 10,906.62 Prepaid 46.09 C.L. 15,322.35
Quick Ratio 0.48877903773
C.A. 19,847.67 Inventory 10,549.27 Prepaid 39.89 C.L. 15,126.75
Quick Ratio 0.61206196889
C.A. 27,204.56 Inventory 12,808.14 Prepaid 38.81 C.L. 18,068.41
Quick Ratio 0.79462467427
C.A. 8,350.60 Inventory 4,943.90 Prepaid 47.94 C.L. 8,574.68
Quick Ratio 0.39170644172
C.A. 13,616.58 Inventory 10,334.36 Prepaid 40.49 C.L. 13,194.55
Quick Ratio 0.24568711951
C.A. 11,057.51 Inventory 7,415.45 Prepaid 27.36 C.L. 10,915.21
Quick Ratio 0.33116140974
C.A. 14,205.97 Inventory 9,673.82 Prepaid 46.72 C.L. 13,292.16
Quick Ratio 0.33744924357
Debit to Equity Ratio (Gearning Ratio) Total Gearing Ratio
DTE = (Long Term Liabilities / Equity) * 100 TG = (LT Liab. / Total Equity) * 100Nishat Mills Nishat Mills
2010 2010LT Liab. 2,980.69 Equity 3,516.00
DTE Ratio 84.78
2011LT Liab. 3,372.60 2011Equity 3,516.00
DTE Ratio 95.92
2012LT Liab. 3,736.88 Equity 3,516.00 2012
DTE Ratio 106.28
2013LT Liab. 3,649.15 Equity 3,516.00
2013DTE Ratio 103.79
Gul Ahmed Gul Ahmed2010 2010
LT Liab. 2,429.25 Equity 634.79
DTE Ratio 382.69
2011LT Liab. 2,497.26 2011Equity 634.79
DTE Ratio 393.40
2012LT Liab. 2,096.43 Equity 1,269.57 2012
DTE Ratio 165.13
2013LT Liab. 2,155.00 Equity 1,523.49
2013DTE Ratio 141.45
Total Gearing Ratio Interest Cover
TG = (LT Liab. / Total Equity) * 100 Interest Cover = (P.B.I.T / Interest Expense) * 100Nishat Mills
2010LT Liab. 2,980.69 PBIT 4,412.99 Equity 3,516.00 Int. Exp. 1,126.92 Reserves 27,860.31
Int. Cover 3.92 TG Ratio 9.50
2011PBIT 7,012.96
LT Liab. 3,372.60 Int. Exp. 1,601.05 Equity 3,516.00 Reserves 31,877.96 Int. Cover 4.38
TG Ratio 9.53 2012PBIT 5,842.11 Int. Exp. 1,760.54
LT Liab. 3,736.88 Equity 3,516.00 Int. Cover 3.32 Reserves 34,246.75
2013TG Ratio 9.90 PBIT 7,974.43
Int. Exp. 1,617.58
LT Liab. 3,649.15 Int. Cover 4.93 Equity 3,516.00 Reserves 55,401.04
TG Ratio 6.19
Gul Ahmed2010
LT Liab. 2,429.25 PBIT 1,652.83 Equity 634.79 Int. Exp. 944.60 Reserves 2,960.98
Int. Cover 1.74976154TG Ratio 67.56
2011PBIT 2,635.44
LT Liab. 2,497.26 Int. Exp. 1,097.98 Equity 634.79 Reserves 4,078.09 Int. Cover 2.40025556
TG Ratio 52.99 2012PBIT 1,374.05 Int. Exp. 1,375.46
LT Liab. 2,096.43 Equity 1,269.57 Int. Cover 0.998969801Reserves 3,202.94
2013TG Ratio 46.87 PBIT 2,068.65
Int. Exp. 1,227.52
LT Liab. 2,155.00 Int. Cover 1.685225495Equity 1,523.49 Reserves 3,905.02
TG Ratio 39.70
Interest Cover
Interest Cover = (P.B.I.T / Interest Expense) * 100
Inventory Holding Period Receivable Collection Period
IHP = (Av. Inv. (cl. stock) / Cost of Sales) * 365 RCP = (Av. Receivables / Credit Sales or Sales) * 365Nishat Mills Nishat Mills
2010 2010Avg. Inv. 6,414.92 Avg. Rec.COS 25,555.46 Sales
IHP 91.62211331 RCP
2011 2011Avg. Inv. 10,906.62 Avg. Rec.COS 40,718.70 Sales
IHP 97.76631679 RCP
2012 2012Avg. Inv. 10,549.27 Avg. Rec.COS 38,134.91 Sales
IHP 100.9700538 RCP
2013 2013Avg. Inv. 12,808.14 Avg. Rec.COS 43,381.55 Sales
IHP 107.7640527 RCP
Gul Ahmed Gul Ahmed2010 2010
Avg. Inv. 4,943.90 Avg. Rec.COS 16,515.93 Sales
IHP 109.2596374 RCP
2011 2011Avg. Inv. 10,334.36 Avg. Rec.COS 20,808.84 Sales
IHP 181.2710779 RCP
2012 2012Avg. Inv. 7,415.45 Avg. Rec.COS 21,707.74 Sales
IHP 124.6854516 RCP
2013 2013
Avg. Inv. 9,673.82 Avg. Rec.COS 25,689.34 Sales
IHP 137.447833 RCP
Receivable Collection Period Payable Recovery Period
RCP = (Av. Receivables / Credit Sales or Sales) * 365 PRP = (Av. Pay. / Cr. or Total Purchase or COS) * 365Nishat Mills
2010 132.86 Avg. Pay. 1,287.90 31,535.65 COS 25,555.46
1.537771843 PRP 18.39466764
2011 602.39 Avg. Pay. 1,374.52 48,565.14 COS 40,718.70
4.527392012 PRP 12.3211073
2012 34.87 Avg. Pay. 1,827.23 44,924.10 COS 38,134.91
0.283296042 PRP 17.48894425
2013 36.00 Avg. Pay 2,268.05 52,426.03 COS 43,381.55
0.250624928 PRP 19.08271178
Gul Ahmed2010
137.26 Avg. Pay. 918.13 19,688.79 COS 16,515.93
2.544645193 PRP 20.29055396
2011 159.83 Avg. Pay. 1,923.05 25,435.47 COS 20,808.84
2.293567269 PRP 33.73140088
2012 169.61 Avg. Pay. 1,730.76 25,063.92 COS 21,707.74
2.470019459 PRP 29.10141184
2013
346.43 Avg. Pay 2,828.62 30,201.59 COS 25,689.34
4.186752862 PRP 40.18964322