IBN SINA

BALANCE SHEET
2015-2016 2016-2017
(Year) (Year)

Non Current Assets 1,279,504,572 1,511,177,231

Property, Plant and
951,723,570 1,116,332,498.00
Equipment
Capital work in progress -- 26,614,186
Investment in Subsidiary 1,750,000 9,123,147
Investment in long term
326,031,002 359,107,400.00
assets
Current Assets: 451,450,553 643,644,663
Inventories 183,711,938 264,194,238.00
Trade Debtors & Other
8,101,219 14,642,851.00
Receivables
Advance, Deposits and
90,331,492 167,384,398.00
Prepayments
Cash and Cash equivalents 169,305,904 197,423,176.00
Total Assets 1,730,955,125 2,154,821,894
Shareholders' Equity 869,431,628 1,104,963,231
Share Capital 224,532,000 258,211,800.00
Tax Holiday Reserve 4,392,110 4,392,110.00
Other Reserve and surplus 259,716,820 289,485,577.00
Retained Earnings 380,790,698 552,873,744.00
Non Current Liabilities 276,772,590 323,250,619
Long term loans secured 186,664,086 229,495,947.00
Lease Obligation -- --
Deferred tax liability 68,335,622 80,513,227.00
Liability for gratuity & WPPF -- --
Other Liabilities 21,772,882 13,241,445
Current Liabilities 584,750,907 726,608,044
Creditors for goods 398,059,441 285,641,665.00
Short term borrowing 111,041,160 280,421,753.00
Cash Credit -- --
Accrued Expense -- --
Income Tax Payable 50,385,688 114,155,184.00
Liabilities for other finance -- --
Long term borrowings
25,264,618 46,389,442.00
Current maturity
Advance deposit -- --
Book Value Per Share 38.72 42.79
Total Liabilities &
1,730,955,125 2,154,821,894
Shareholders Equity

IBN SINA
INCOME STATEMENT
2015-2016 2016-2017
(Year) (Year)

Turnover 3,490,800,000 4,009,153,501

Cost of goods sold 2,082,029,983 2,385,628,180
Gross profit 1,408,770,017 1,623,525,321
Operating expenses 1,129,503,351 1,289,883,397.00
Selling and distribution
1,050,057,281 1,190,614,506.00
expenses
Administrative expenses 79,446,070 99,268,891
Profit from operations 279,266,666 333,641,924
Other income 29,624,547 12,072,130.00
Financial expenses 8,413,312 23,263,612.00
Net profit before WPPF 300,477,901 322,450,442.00
IS63019 -- 626,853
Allocation for WPPF 14,308,471 15,354,782.00
Net profit before tax 286,169,430 306,468,807
Provision for income tax 51,692,181 63,769,496.00
Provision for deferred income
tax 31,666,243 8,869,965

Net profit after tax 202,811,006 233,829,346

Earnings Per Share 7.85 9.06
EBIT -- --
Dividend Per Share 2.5 2.8

Ratio Analysis
Ratio Analysis for the year 2015-2016 (year) 2016-2017 (year)
Liquidity Ratios
Currrent Ratio 0.772039081249343 0.88582099842539
Quick Ratio 0.457867806265754 0.522221613335181
Debt Ratios
Debt Ratio 49.7715674171507 48.7213660638627
Time Interest Earned (TIE) 31.2500593107685 13.7924606892515
Activity Ratios
Inventory Turnover 11.3331229623194 9.02982668380527
Average Age of Inventory 32.206480174402 40.4215953175067
Avarage Collection period 0.847067988713189 1.33310949896702
Avarage Payment period 69.7836712973984 42.276778988831
Total Asset Turnover 2.01669006295007 1.86054982649067
Profitability Ratios
Gross Profit Margin 40.3566522573622 40.4954642069715
Operating Profit Margin 8.0000763721783 8.32200423148627
Net Profit Margin 5.8098718345365 5.83238696003224
Return on Asset (ROA) 11.7167107957233 10.8514465465144
Return on Equity (ROE) 23.3268493425454 21.1617309463214
Earnings Pers Share (EPS) 7.85 9.02
Dividends Per Share (DPS) 2.5 2.8
Market Ratios
Price Earning Ratio (P/E ratio) 36.687898089172 31.9290465631929
Market to Book Ratio (M/B ratio) 7.43801652892562 6.73054451974761
 AMBEEPHA
BALANCE SHEET
2015-2016 2016-2017
(Year) (Year)

Non Current Assets 95,182,604 119,902,598

Property, Plant and Equipment 95,182,604 119,902,598.00
Capital work in progress -- --
Current Assets: 326,970,446 331,676,738
Inventories 165,208,254 165,424,426.00
Trade Debtors & Other
70,989,215 70,042,546.00
Receivables
Advance, Deposits and
78,111,185 82,639,015.00
Prepayments
Short term loan/Investment -- --
Investment in marketable
-- --
securities
Cash and Cash equivalents 12,661,792 13,570,751.00
Total Assets 422,153,050 451,579,336
Shareholders' Equity 59,564,550 60,579,232
Share Capital 24,000,000 24,000,000.00
Tax Holiday Reserve 5,134,154 5,134,154.00
Retained Earnings 30,430,396 31,445,078.00
Non Current Liabilities 7,149,224 15,979,194
Lease Obligation -- 8,589,291
Deferred tax liability 7,149,224 7,389,903.00
Current Liabilities 355,439,276 375,020,910
Creditors for goods 9,153,005 10,008,297
Short term borrowing 198,367,656 188,630,623.00
Accrued Expense 9,035,635 9,867,061.00
Unclaimed Dividend 4,353,605 4,863,582.00
Provision for employee benefit 4,048,366 5,011,559.00
Income Tax Payable -- --
Liabilities for other finance 55,923,830 54,896,134
Withholding tax and VAT 32,390,426 34,734,641.00
Interest payable 42,166,753 59,288,141.00
Lease Finance Current Maturity -- 7,720,872
Others Liabilities -- --
Book Value Per Share 24.82 25.24
Total Liabilities &
422,153,050 451,579,336
Shareholders Equity

AMBEEPHA
INCOME STATEMENT
2015-2016 2016-2017
(Year) (Year)

Turnover 511,999,180 351,819,114

Cost of goods sold 244,891,250 167,007,820
Gross profit 267,107,930 184,811,294
IS63003 -- --
Operating expenses 231,108,540 155,369,788.00
Selling and distribution expenses 200,414,036 129,164,660.00
Administrative expenses 30,694,504 26,205,128.00
Profit from operations 35,999,390 29,441,506
Other income 1,633,203 --
Others expense -- --
Financial expenses 27,338,745 19,084,058.00
Net profit before WPPF 10,293,848 10,357,448.00
Allocation for WPPF 514,692 517,872.00
Net profit before tax 9,779,156 9,839,576
Provision for income tax 2,767,975 2,344,215.00
Provision for deferred income tax -1,170,743 240,679
Net profit after tax 8,181,924 7,254,682
Earnings Per Share 3.41 3.02
EBIT -- --
Dividend Per Share 1.6 1.5
Ratio Analysis
Ratio Analysis for the year 2015-2016 (year) 2016-2017 (year)
Liquidity Ratios
Currrent Ratio 0.91990522172907 0.884421985963396
Quick Ratio 0.455105000832829 0.443314779434565
Debt Ratios
Debt Ratio 85.8902950008297
Time Interest Earned (TIE) 1.40052676156129
Activity Ratios
Inventory Turnover 1.48231849239203
Average Age of Inventory 246.235881069658
Avarage Collection period 50.6076269008868
Avarage Payment period 13.6421649405604
Total Asset Turnover 1.21282833323128
Profitability Ratios
Gross Profit Margin 52.1696011310018
Operating Profit Margin 7.03114212018855
Net Profit Margin 1.59803459060227
Return on Asset (ROA) 1.93814162896608
Return on Equity (ROE) 13.7362306942636
Earnings Per Share (EPS) 3.41
Dividend Per Share (DPS) 1.6
Market Ratios
Price Earning Ratio (P/E ratio) 181.818181818182
Market to Book Ratio (M/B ratio) 24.9798549556809
86.585030099783
1.50297986937579
1.00957170617597
361.539450607762
72.666686580309
21.8451213926289
0.77908594559783
52.5302027791475
8.36836454542376
2.06204885161527
1.6065132794296
11.9755265302802
3.02
1.5
205.298013245033
24.5641838351823