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D.G Cement (PVT) LTD: Profit&Loss Account
D.G Cement (PVT) LTD: Profit&Loss Account
D.G Cement (PVT) LTD: Profit&Loss Account
Account Title
Sale
Less -Govt levies&comm to stokists and export agent
Net Sale
Less Cost of Good Sold
Gross Profit
Less Operating Expeness
Administrative Expenses
Selling and Distrubtion
Other Operating Expenses
Other Operating Income
Less Impeirment om Investment*
Profit From Operation-EBIT
Less Finance Cost
Profit Before Tax
Less Tax
Net Profit
*impairmebt on investment was zero
Amount
2010
22,036,621
-5,761,267
16,275,354
-13,569,994
2,705,360
2011
23,473,534
-4,896,336
18,577,198
-14,192,229
4,384,969
-172,436
-994,418
-189,015
1,349,491
911,672
2,261,163
0
2,261,163
-1,902,760
358,403
-125,381
233,022
-211,362
-2,470,599
-37,964
1,665,044
1,106,662
2,771,706
-118,836
2,652,870
-2,051,678
601,192
-430,231
170,961
mount
2012
27,404,611
-4,454,758
22,949,853
-15,443,098
7,506,755
vertical analysis
2010
2o11
100
100
-26.14405811
-20.859
73.85594189
79.14104
-61.57928659 -60.4606
12.2766553
18.68048
2012
100
-16.2555
83.74449
-56.3522
27.39231
horizental analysis
2010/2011
2011/2012
6.520568648 16.74684775
-15.01286089 -9.018539577
14.14312709 23.53775311
4.585374172 8.813759981
62.08449153 71.19288643
-267,705
-2,202,901
-500,835
4,535,314
1,187,936
5,723,250
0
5,723,250
-1,670,784
4,052,466
-55,652
4,108,118
-0.782497462
-4.512570235
-0.857731319
6.123856285
4.137077095
10.26093338
0
10.26093338
-8.634536121
1.626397259
-0.56896654
1.05743072
-0.97686
-8.03843
-1.82756
16.54946
4.334803
20.88426
0
20.88426
-6.09673
14.78753
-0.20308
14.99061
22.57417245
26.6571096
148.4467296 -10.83534803
-79.91482158 1219.236645
23.3831126
172.3840331
21.38817469 7.344067114
22.57877915 106.4883505
0
-100
17.32325356 115.7380497
7.826420568 -18.56499899
67.74189948 574.0718439
243.1389126 -87.06462342
-26.6331076
2302.95623
-0.90043
-10.525
-0.16173
7.093282
4.71451
11.80779
-0.50626
11.30154
-8.74039
2.561148
-1.83283
0.728314
Current Asset
Stores,spares and loose tools
Stock in Trade
Trade Debts
Investments
Advances,Deposits,Prepayments and other receiveable
Cash and Bank balances
2010
3,017,742
1,036,876
303,949
10,740,972
1,087,161
230,792
16,417,492
Amount
2011
2012
3,543,034 4,137,262
862,141
954,645
459,300
317,970
12,126,349 11,126,051
1,136,564 1,476,008
167,642
428,441
18,295,030 18,440,377
Current Liabilities
Trade and other payables
Accrued Markup
Short term Borrowing-secured
Current portion of non current liabilities
Proviosion for Taxation
Total Asset
4,880,579
70,893
139,213
1,707,886
6,798,571
4,629,083
68,355
185,116
1,666,069
6,548,623
vertical analysis
Horizenatil Analysis
2010
2011
2012 2010 To 2011
2011 To 2012
6.41444 7.132709 8.162663
2.203959 1.735631 1.883479
0.646067 0.924646 0.627343
22.83075 24.41233 21.95128
2.310843 2.28809 2.912109
0.490566 0.337491 0.845298
34.89663 36.8309 36.38217
0
0
53.79259 49.54712 53.63642
0.989774 2.765725 0.14562
9.983664 10.58807 9.598355
0.33728 0.268192 0.23743
65.10331 63.1691 63.61783
100
100
100
3.570436
0.736353
20.37502
4.547211
0.074587
29.30361
0
10.81814
0.172465
0.221122
3.116011
14.32774
0
7.760468
47.10381
1.504377
56.36865
100
3.309732
0.572767
17.49839
4.029481
0.070642
25.48101
0
9.825406
0.142719
0.280259
3.438255
13.68664
0
8.820058
50.2433
1.768989
60.83235
100
4.160769
0.321457
13.28488
4.272571
0.069231
22.10891
0
9.133008
0.134862
0.365227
3.287092
12.92019
0
8.643926
46.48815
9.838827
64.97091
100
Account Title
Amount
2010
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Sale
Less Cost Of Good Sold
Gross Profit
Less Operating Expenses
Distribution Cost
Admin Exp
Other Op Exp
Less Total Exp
Operating Income
EBIT(Profit/Loss)
Less Finance Cost
EBT(Profit/Loss)
Taxation
Net Profit/Loss
2011
13,630,511 13,073,218
-10,691,883 -10,898,059
2,938,628
2,175,159
-3,152,889
-194,161
-158,641
3,505,691
-567,063
57,031
-510,032
-2,059,476
-2,569,508
14,447
-2,583,955
-1,646,632
-230,788
-162,394
2,039,814
135,345
450,153
585,498
-2,166,409
-1,580,911
-188,125
1,769,036
Verticle Analysis
2012
15,461,356
-11,446,583
4,014,773
2010
100
-78.44080827
21.55919173
-846,098
-258,433
-149,681
-1,254,212
-1,254,212
34,070
2,794,631
-2,350,565
444,066
522,128
496,194
-23.13111372
-1.424458702
-1.163866857
25.71943928
-4.160247551
0.418406911
-3.74184064
-15.10930881
-18.85114945
0.105990157
-18.95713961
Verticle Analysis
2011
100
-83.3617171
16.6382829
horizental analysis
2012
2010/2011 2011/2012
100
-4.08857 18.26741
-74.03350004 1.928341 5.033227
25.96649996 -25.9805 84.57377
-12.5954604
-1.76534959
-1.24218842
15.6029984
1.0352845
3.44332207
4.47860657
-16.5713522
-12.0927456
-1.43901066
13.5317563
-5.472340201
-1.671476939
-0.968097494
-8.111914634
-8.111914634
0.220355834
18.07494116
-15.20283861
2.87210255
3.376987115
3.209252798
-47.7739
18.86424
2.365719
-41.8142
-123.868
689.3128
-214.796
5.192243
-38.4742
-1402.17
-168.462
-48.6164
11.97853
-7.82849
-161.487
-1026.68
-92.4315
377.3084
8.500519
-128.089
-377.543
-71.9512
Current Asset
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
2010
2,407,410
504,718
751,400
266,642
472,338
121,824
656
16,797
0
91,178
296,506
73,265
5,002,734
Amount
2011
3,032,946
539,084
560,103
145,061
20,950
121,896
890
16,797
98,152
383,934
206,382
288,170
5,414,365
21,035,368 28,203,393
1,774
17,591
200
200
3,293
2,531
51,573
52,036
21,092,208 28,275,751
26,094,942 33,690,116
3,491,872
921,812
4,060,838
4,115,879
791,161
4,084,666
480,231
448,473
6,800
306,800
1,200
1,200
379,198
620,161
9,341,951 10,368,340
1,100,808
8,289,800
1,498,200
700,743
2,739
2,557,185
7,983,000
1,497,000
464,366
5,565
6,864
0
19,629
0
2,114,100
19,149
Deferred Liabilities
37 Employe Benefits
38 Deferred taxation
39 Employe compansated absence/Retirement Benefits
11,618,783 14,640,369
Equity
41
42
43
44
45
Total Equity
Total Asset (CL and NCL)
4,264,108 5,803,458
4,180,433 3,306,480
-4,310,333 -5,976,651
4,134,208 3,133,287
26,094,942 33,690,116
Amount
2012
3,101,943
903,395
575,931
181,168
33,122
118,651
1,191
16,797
179,113
0
311,548
463,226
5,886,085
26,774,317
8,797
3,037
2,387
53,350
26,841,888
32,727,973
vertical analysis
2010
2011
2012
9.225581 9.00248 9.477956
1.93416 1.600125 2.760315
2.879485 1.662514 1.759752
1.021815 0.430574 0.553557
1.810075 0.062184 0.101204
0.466849 0.361815 0.362537
0.002514 0.002642 0.003639
0.064369 0.049857 0.051323
0 0.291338 0.547278
0.349409 1.139604
0
1.136259 0.612589 0.951932
0.280763 0.855355 1.415382
19.17128 16.07108 17.98487
0
0
0
80.6109 83.71415 81.80866
0.006798 0.052214 0.026879
0.000766 0.000594 0.00928
0.012619 0.007513 0.007293
0.197636 0.154455 0.16301
80.82872 83.92892 82.01513
100
100
100