Professional Documents
Culture Documents
Cost Assignment
Cost Assignment
Rs in Million
2014 2015 2016 2017
Vertical analysis-%
Horizantel Analysis-%
2018
105964
77986 120000
27978
8833 100000
19145
80000
1637
2108 60000
15400
6283 40000
21683
20000
7244
14439 0
11.35
2018
100%
74%
26%
8%
18%
2%
2%
15%
6%
20%
7%
14%
2018
17%
7%
55%
3%
101%
-33%
29%
183%
183%
38%
44%
35%
Total sale and CGS
%
120000 2014 2015 2016 2017 2018
100000
80000
60000
40000
20000
0
2014 2015 2016 2017 2018
Sal es Cost of good s al es
Statement Of Financial position
Rs in Millions
2014 2015
Equity and Liability
Equity
share capital 12722 12722
capital reserves 160 160
Revenue reserves 12788 14429
25670 27311
Non Current Liabilities
Long term Liabilities 2500 15893
Deffered Liabilities 4574 4600
7074 20493
Current Liabilities
Trade and other payables 37038 7500
intrest and Mark up accrued 30 268
short term borrowings 11603 18021
Unclaimed dividends 866 624
Current portion of long term borrowings 1780 4501
taxation 2501 1413
53818 32326
Assets
Non current Assets
Property and plant eq 20094 21382
intangible assets 1611 1577
Long term investments 28134 29129
long term loans and advances 823 814
long term deposites and prepayments 16 13
Total non current Assets 50678 52915
Current Assets
stores,spares and loose tools 3315 3396
stock in trade 982 5100
Trade debts 822 1774
Loans and advances 1059 1025
Deposits and prepayments 26 39
other receivables 1073 2807
short term investments 27433 10335
cash and bank balance 1174 2739
Total current assets 35884 27215
Vertical Analysis-%
% 2014 2015
Equity
share capital 15% 16%
capital reserves 0% 0%
Revenue reserves 15% 18%
30% 34%
Assets
Non current Assets
Property and plant eq 23% 27%
intangible assets 2% 2%
Long term investments 33% 36%
long term loans and advances 1% 1%
long term deposites and prepayments 0% 0%
59% 66%
Current Assets
stores,spares and loose tools 4% 4%
stock in trade 1% 6%
Trade debts 1% 2%
Loans and advances 1% 1%
Deposits and prepayments 0% 0%
other receivables 1% 4%
short term investments 32% 13%
cash and bank balance 1% 3%
41% 34%
Horizental Analysis-%
% 2014 2015
Equity
share capital 100% 0%
capital reserves 100% 0%
Revenue reserves 100% 13%
100% 6%
Non Current Liabilities
Long term Liabilities 100% 536%
Deffered Liabilities 100% 1%
100% 190%
Current Liabilities
Trade and other payables 100% -80%
Mark up and profit accured 100% 793%
short term borrowings secured 100% 55%
Unclaimed dividends 100% -28%
Current portion of long term borrowings 100% 153%
taxation 100% -44%
100% -40%
Assets
Non current Assets
Property and plant eq 100% 6%
intangible assets 100% -2%
Long term investments 100% 4%
long term loans and advances 100% -1%
long term deposites and prepayments 100% -19%
100% 4%
Current Assets
stores,spares and loose tools 100% 2%
stock in trade 100% 419%
Trade debts 100% 116%
Loans and advances 100% -3%
Deposits and prepayments 100% 50%
other receivables 100% 162%
short term investments 100% -62%
cash and bank balance 100% 133%
14% 12% 9%
0% 0% 0%
17% 15% 14%
18% 14% 6%
5% 4% 3%
24% 19% 9%
0% 0% 0%
0% 0% 0%
6% 7% 24%
3% 4% 14%
5% -6% -45%
5% -2% -3%
5% -6% -35%
-1% 5% -3%
1% 0% -1%
2% -6% -3%
15% 3% 15%
8% 0% 0%
1% -1% -3%
1% 2% -1%
-17% -91% 3174%
143% -14% -1%
-12% 81% -35%
28% 56% 5%
176% 80% 13%
37% 118% 77%
-8% -32% 123%
13% 20%
current ratio
Current ratio
1.2
0.8
0.6
0.4
0.2
0
2014 2015 2016 2017 2018
30.2212326327
9.4010577915
30
20
10
0
2014 2015 2016
ReCIVABLE TURNOVER
2212326327
9.4010577915
6.495810956 6.7385691574
Avg.collection period