PTCL b

Assets
Particular Note
2018 2019
CURRENT ASSETS
store and spare 5,335,121 6,067,575
contract cost 1,525,845 1,093,505
trade debt and contract assets 20,258,574 16,657,916
loan in advance 922344 1762470
income tax recoverable 17756175 16478323
recive from gop 2164072 2164072
prepayment and other recived 16697980 14842839
short term investment 6906 4930370
cash and bank balance 4167524 4660611
Total current Assets 68834541 68657681
NON CURRENT ASSETS
property plant and equipment 116,719,808 106,151,422
ROUassets 1,144,505
intangible assets 1,463,269 1690725
long term investment 8,936,284 8,968,757
long term loan in advance 12,387,056 10,690,139
contract cost 508,615 364,502
Total Non current Assets 141159537 127865545

Total Assets 209,994,078 196,523,226

Liabilities
Particular Note
2018 2019
Owner Equity
SHARE CAPITAL AND RESERVES
share capital 51,000,000 51,000,000
revenue reserve
insurance 3,172,624 2,985,696
general 27,497,072 27,497,072
unappropiated 6,081,683 2,088,583
Total 87751379 83571351
NON CURRENT LIABILITIES
difeeres income 5,932,356 6,991,303
employe retirement benefit 27,042,310 28,487,425
deffered government grant 7578974 7,841,637
advavced from custumor 1526911 1,112,453
lease liabilities 927185
Total 43,007,736 44,432,818
CURRENT LIABILITIES
Trade and other payble 78,261,680 67,675,182
security and other deposite 583,739 579,039
unpaide dividen 211589 264,836
current maturity 177955

Total 79,234,963 68,519,057

Total Liability 209,994,078 196,523,226

 PTCL balancesheet 2018-2019
Balance Sheet

Common Size Assets common size assetts Common Base year Assets
2019 2018 2019

2.54% 3.09% 1.14

0.73% 0.56% 0.72
9.65% 8.48% 0.82
0.44% 0.90% 1.91
8.46% 8.38% 0.93
1.03% 1.10% 1.00
7.95% 7.55% 0.89
0.00% 2.51% 713.93
1.98% 2.37% 1.12
32.78% 34.94% 1.00
0.00% 0.00% #DIV/0!
55.58% 54.01% 0.91
0.55% 0.00% 0.00
0.70% 1.16
4.26% 4.56% 1.00
5.90% 5.44% 0.86
0.24% 0.19% 0.72
67.22% 65.06% 0.91

1 1 1

Common Size Liabilities Common Base year Liabilities Common Base year Liabilities

2018 2019 2019

0.00% 0.00% #DIV/0!

24.29% 25.95% 1.00
0.00% 0.00% #DIV/0!
1.51%
0.130942130663323 13.99% 1.00
2.90% 1.06% 0.34
41.79% 42.52% 0.95

2.83% 3.56% 1.18

12.88% 14.50% 1.05
3.61% 3.99% 1.03
0.73% 0.57% 0.73
0.44% 0.00% 0.00
20.48% 22.61% 1.03

37.27% 34.44% 0.86

0.28% 0.29% 0.99
0.10% 0.13% 1.25
0.08% 0.00% 0.00
0.00% 0.00% #DIV/0!
0.00% 0.00% #DIV/0!
37.73% 34.87% 0.86

100% 100% 285%

 Amount in million

Combined Common size & Common base year Assets

2019

1.22
0.77
0.88
2.04
0.99
1.07
0.95
762.86
1.19
1.07
#DIV/0!
0.97
0.00
0.00
1.07
0.92
0.77
0.97

1
1
Combined Common size & Common base year Liabilities

2019

#DIV/0!
1.07
#DIV/0!

1.07
0.37
1.02

1.26
1.13
 1.11
0.78
0.00
1.10

0.92
1.06
1.34
0.00
#DIV/0!
#DIV/0!
0.92

305%
Comparison of balance sheet of PTCLl 2018 -2019
By common size balance sheet it easy to read and compare 2018 -2019
 
We see that in current assets is 32.78 percent of 2019 while in 2018 it is 34.94 %
Therefore, there is decreasedof 2.16 .the current assets decreed by that number.
While in non current assets is 67.22 in 2019 while 65 % in 2018 mean that non current liabalities increased by abo
year
while the owner equity on the other hand increase about one point some thing .
if we compare the the income statement of ptcl 2018 -2019 the resut is
the gross profit of of ptcl was was 25 % in 2018 while it is 24 % in 2019 so the differance is clear of one percent .the
analysis of PTCLis 0.96%
Operating profit of ptcl is 9% in 2019 while in last year it is seven percent.
profit before taxation of ptcl is15% in 2018 in 20119 it is 13 % mean a decrease of two percent lastly profet for the
2018 in 2019 its 9 % mean the net profit is decrease by one pecent mean the organizaation does not perform we
compare to previos year
This is just the comparison of different component of balance sheet and income statment of ptcl for teo yeear
through standarize statement we can compare different organization or the performance of the different year of th
.
In the two kind of statement i calculated common size number by dividing each item by total assets for that year
for example in the case of total total cash is divided by total asset ,and so on .
nt liabalities increased by about 2 % in the next

nce is clear of one percent .the common base year

wo percent lastly profet for the year is about 10 in

izaation does not perform well in 2019 as

ment of ptcl for teo yeear

ance of the different year of the same organization

by total assets for that year

 XYZ
income statement

Particular Note 2018 2019

revenue 71,273,180 71,548,302

cost of goog sold 53,531,527 54,569,330
Gross Profit 17,741,653 16,978,972
adminsitritive expense -6,257,069 -6,759,574
selling and marketing expence 3014579 2,991,971
impairment lose 1,955,881 2,288,544
OPERATING PROFIT 6,514,124 4,938,883
4,796,873 4,710,120
553,828 317,775

PROFIT BEFORE TAXATION 10,757,169 9,331,228

3,334,722 2,983,993
PROFIT FOR THE YEAR 7,422,447 6,347,235
 XYZ
income statement

Common Size P&L Common Base year P&L Common Base year P&L

2018 2019 2019

100% 100% 1.00
75% 76% 1.02
25% 24% 0.96
-9% -9% 1.08
4% 4% 0.99
3% 3% 1.17
9% 7% 0.76
7% 7% 0.98
1% 0% 0.57
0% 0% #DIV/0!
15% 13% 0.87
5% 4% 0.89
10% 9% 0.86
Combined Common size &
Common base year P&L
2019
1.00
1.02
0.95
1.08
0.99
1.17
0.76
0.98
0.57
#DIV/0!
0.86
0.89
0.85