Khyber Tabacco company

Statement of comprehensive income

Description 2020 2019 2018
Net sales 1,828,703.00 1,070,173.00 1,125,703.00
Cost of sales 1,510,666.00 892,617.00 630,840.00
Gross Profit 318,037.00 177,556.00 494,863.00
Admin Expense 136,876.00 120,916.00 163,264.00
Imairment Loss 16,590.00 2,199.00 -
Selling and Distribution 101,828.00 83,908.00 63,127.00
Other operating expense 15,728.00 27,301.00 20,602.00
Finance cost 19,913.00 46,129.00 9,572.00
other income 14,914.00 44,378.00 45,837.00
Loss/Profit before tax 42,016.00 (58,519.00) 284,135.00
Taxation 3,475.00 20,253.00 84,267.00
Profit after tax 38,541.00 (38,266.00) 199,868.00

Khyber Tabacco company

Statement of Financial Position
Description 2020 2019 2018
Equity Amount in "000"
Issued subscribed and paid up capital 48,073.00 48,073.00 48,073.00
Genral reserve 3,312.00 3,312.00 3,312.00
Unapropraited Profit 995,587.00 927,091.00 966,611.00
Revaluation Surplus on PPE 251,498.00 284,514.00 325,910.00
1,298,470.00 1,262,990.00 1,343,906.00
Liabilities
Non Current Liability
Employee retirement benefits 34,974.00 23,434.00 28,155.00
DTL 88,055.00 107,875.00 135,312.00
123,029.00 131,309.00 163,467.00
Current Liability
Trade and other payable 1,023,648.00 440,373.00 328,271.00
Unclaimed dividend 17,179.00 3,188.00 23,164.00
Provision for taxataion 140,000.00 - 75,764.00
1,180,827.00 443,561.00 427,199.00
Assets
Non current Asset
PPE 818,898.00 610,790.00 674,436.00
Intangible Asset - 6,212.00 262.00
Long term deposit 4,647.00 4,647.00 4,467.00
823,545.00 621,649.00 679,165.00
 Current Asset
Stock in trade 730,487.00 604,935.00 743,022.00
Trade debtor 386,489.00 244,380.00 302,296.00
Advances and prepayments 394,560.00 10,034.00 25,581.00
Advance income tax 112,310.00 69,385.00 -
advance duty and sales tax 73,355.00 38,257.00 107,468.00
cash and cash balance 81,581.00 277,921.00 77,042.00
1,778,782.00 1,244,912.00 1,255,409.00
 Rupee and %Age Analysis
2017 2018 vs 2017 %Age 2019 vs 2018 %Age 2020 Vs 2019
1,027,260.00 98,443.00 9.58 (55,530.00) -4.93 758,530.00
633,375.00 (2,535.00) -0.40 261,777.00 41.50 618,049.00
393,885.00 100,978.00 25.64 (317,307.00) -64.12 140,481.00
3,859.00 159,405.00 4130.73 (42,348.00) -25.94 15,960.00
- - - - - 14,391.00
87,560.00 (24,433.00) -27.90 20,781.00 32.92 17,920.00
21,227.00 (625.00) -2.94 6,699.00 32.52 (11,573.00)
3,542.00 6,030.00 170.24 36,557.00 381.92 (26,216.00)
2,761.00 43,076.00 1560.16 (1,459.00) -3.18 (29,464.00)
280,458.00 3,677.00 1.31 (342,654.00) -120.60 100,535.00
90,520.00 (6,253.00) -6.91 (64,014.00) -75.97 (16,778.00)
189,938.00 9,930.00 5.23 (238,134.00) -119.15 76,807.00

Rupee and %Age Analysis

2017 2018 vs 2017 %Age 2019 vs 2018 %Age 2020 Vs 2019
000"
12,018.00 36,055.00 300.01 - - -
807,665.00 (804,353.00) -99.59 - - -
325,910.00 640,701.00 196.59 (39,520.00) -4.09 68,496.00
- 325,910.00 (41,396.00) -12.70 (33,016.00)
1,145,593.00 198,313.00 17.31 (80,916.00) -6.02 35,480.00

27,066.00 1,089.00 4.02 (4,721.00) -16.77 11,540.00

165,382.00 (30,070.00) -18.18 (27,437.00) -20.28 (19,820.00)
192,448.00 (28,981.00) -15.06 (32,158.00) -19.67 (8,280.00)

302,627.00 25,644.00 8.47 112,102.00 34.15 583,275.00

10,423.00 12,741.00 122.24 (19,976.00) -86.24 13,991.00
52,998.00 22,766.00 42.96 75,764.00 100.00 140,000.00
366,048.00 61,151.00 16.71 16,362.00 3.83 737,266.00

652,719.00 21,717.00 3.33 (63,646.00) -9.44 208,108.00

925.00 (663.00) -71.68 5,950.00 2270.99 -
4,010.00 457.00 11.40 180.00 4.03 -
657,654.00 21,511.00 3.27 (57,516.00) -8.47 201,896.00
 528,336.00 214,686.00 40.63 (138,087.00) -18.58 125,552.00
441,194.00 (138,898.00) -31.48 (57,916.00) -19.16 142,109.00
11,454.00 14,127.00 123.34 (15,547.00) -60.78 384,526.00
- - - 42,925.00
- 107,468.00 - (69,211.00) -64.40 35,098.00
82,946.00 (5,904.00) -7.12 200,879.00 260.74 (196,340.00)
1,063,930.00 191,479.00 18.00 (10,497.00) -0.84 533,870.00
alysis
%Age
70.88
69.24
79.12
13.20
654.43
21.36
-42.39
-56.83
-66.39
-171.80
-82.84
-200.72

alysis
%Age

7.39
-11.60
2.81

49.24
-18.37
-6.31

132.45
438.86

166.22

34.07

0.00
32.48
 20.75
58.15
3832.23
61.86
91.74
-70.65
42.88
 Khyber Tabacco company
Statement of Financial Position
Description 2018 2017 2020 2019
Assets
Non Current Asset
PPE 7323760 7798935 5622808 5632379
Intanguble 24270 20023 348005 471194
Long term debt 50545 45825 79184 57361
Deffered taxation 659761 678585 1069520 1399704
8058336 8543368 7119517 7560638
Current Asset
Stores and spares 226899 238690 94340 158875
stock in trade 5800812 6204581 4866357 6141376
trade debt - 36458 - -
Advance 22288 35160 123897 22078
prepayments 140689 63715 74687 63799
Other receiveable 12503 312729 717905 972668
Income tax 878983 614001 651999 992250
staff benefit 52412 97048 110226 109878
cash and cash balance 2965229 256100 5383334 330283
10099815 7858482 12022745 8791207
Equity
auhtorized capital 12000000 12000000 12000000 12000000
issued subscibed and paid up capital
ordinary shares 615803 615803 615803 615803
preference shares 10464000 10464000 10464000 10464000
transaction cost on shares 33911 33911 33911 33911
reserve 1564754 1855384 27607 -395009
12610646 12901276 11073499 10650883
Liabilities
trade and other payable 4917251 3144291 4898438 4296586
unclaimed dividend 34608 11582 33725 33935
accurals 113 33 249 1275
sals tax 595534 344669 1685125 17960
5547506 3500575 6617537 4349756

Phillip Tabacco company

Statement of comprehensive income
Description 2018 2017 2020 2019
Sales 16199912 13966525 16596036 13334498
Cost of sales 10175924 8888275 10138881 9144670
Gross Profit 6023988 5078250 6457155 4189828

Selling and distribution 3570578 2926658 2601318 2663662

Admin expense 1389471 1355237 1621438 1512611
Other expense 686981 396448 435635 3166345
Other income 263044 165210 843664 710607
Finance cost 23094 88802 88036 48807
Profit before tax 616908 476315 2554392 -2490990
Taxation 73757 285307 789544 512991
PAT 543151 191008 1764848 -1977999
 Rupee and %Age Analysis
2018 vs 2017 %Age 2019 vs 2018 %Age 2020 Vs 2019 %Age

-475175 -6.09 -1691381 -23.09 -9571 -0.17

4247 21.21 446924 1841.47 -123189 -26.14
4720 10.30 6816 13.49 21823 38.05
-18824 -2.77 739943 112.15 -330184 -23.59
-485032 -5.68 -497698 -6.18 -441121 -5.83

-11791 -4.94 -68024 -29.98 -64535 -40.62

-403769 -6.51 340564 5.87 -1275019 -20.76

-12872 -36.61 -210 -0.94 101819 461.18

76974 120.81 -76890 -54.65 10888 17.07
-300226 -96.00 960165 7679.48 -254763 -26.19
264982 43.16 113267 12.89 -340251 -34.29
-44636 -45.99 57466 109.64 348 0.32
2709129 1057.84 -2634946 -88.86 5053051 1529.92
2241333 28.52 -1308608 -12.96 3231538 36.76

0 0.00 0 0.00 0 0.00

0 0.00 0 0.00 0 0.00
0 0.00 0 0.00 0 0.00
-290630 -15.66 -1959763 -125.24 422616 -106.99
-290630 -2.25 -1959763 -15.54 422616 3.97

1772960 56.39 -620665 -12.62 601852 14.01

23026 198.81 -673 -1.94 -210 -0.62
80 242.42 1162 1028.32 -1026 -80.47
250865 72.78 -577574 -96.98 1667165 9282.66
2046931 58.47 -1197750 -21.59 2267781 52.14

Rupee and %Age Analysis

2018 vs 2017 %Age 2019 vs 2018 %Age 2020 Vs 2019 %Age
2233387 15.99 -2865414 -17.69 3261538 24.46
1287649 14.49 -1031254 -10.13 994211 10.87
945738 18.62 -1834160 -30.45 2267327 54.12

643920 22.00 -906916 -25.40 -62344 -2.34

34234 2.53 123140 8.86 108827 7.19
290533 73.28 2479364 360.91 -2730710 -86.24
97834 59.22 447563 170.15 133057 18.72
-65708 -73.99 25713 111.34 39229 80.38
140593 29.52 -3107898 -503.79 5045382 -202.55
-211550 -74.15 439234 595.52 276553 53.91
352143 184.36 -2521150 -464.17 3742847 -189.22
 Khyber Tabacco company
Statement of comprehensive income
Description 2020 2019 2018
Net sales 1,828,703.00 1,070,173.00 1,125,703.00
Cost of sales 1,510,666.00 892,617.00 630,840.00
Gross Profit 318,037.00 177,556.00 494,863.00
Admin Expense 136,876.00 120,916.00 163,264.00
Imairment Loss 16,590.00 2,199.00 -
Selling and Distribution 101,828.00 83,908.00 63,127.00
Other operating expense 15,728.00 27,301.00 20,602.00
Finance cost 19,913.00 46,129.00 9,572.00
other income 14,914.00 44,378.00 45,837.00
Loss/Profit before tax 42,016.00 (58,519.00) 284,135.00
Taxation 3,475.00 20,253.00 84,267.00
Profit after tax 38,541.00 (38,266.00) 199,868.00

Khyber Tabacco company

Statement of Financial Position
Description 2020 2019 2018
Equity Amount in "000"
Issued subscribed and paid up capital 48,073.00 48,073.00 48,073.00
Genral reserve 3,312.00 3,312.00 3,312.00
Unapropraited Profit 995,587.00 927,091.00 966,611.00
Revaluation Surplus on PPE 251,498.00 284,514.00 325,910.00
1,298,470.00 1,262,990.00 1,343,906.00
Liabilities
Non Current Liability
Employee retirement benefits 34,974.00 23,434.00 28,155.00
DTL 88,055.00 107,875.00 135,312.00
123,029.00 131,309.00 163,467.00
Current Liability
Trade and other payable 1,023,648.00 440,373.00 328,271.00
Unclaimed dividend 17,179.00 3,188.00 23,164.00
Provision for taxataion 140,000.00 - 75,764.00
1,180,827.00 443,561.00 427,199.00
Assets
Non current Asset
PPE 818,898.00 610,790.00 674,436.00
Intangible Asset - 6,212.00 262.00
 Long term deposit 4,647.00 4,647.00 4,467.00
823,545.00 621,649.00 679,165.00
Current Asset
Stock in trade 730,487.00 604,935.00 743,022.00
Trade debtor 386,489.00 244,380.00 302,296.00
Advances and prepayments 394,560.00 10,034.00 25,581.00
Advance income tax 112,310.00 69,385.00 -
advance duty and sales tax 73,355.00 38,257.00 107,468.00
cash and cash balance 81,581.00 277,921.00 77,042.00
1,778,782.00 1,244,912.00 1,255,409.00

123,029.00 131,309.00
1,180,827.00 443,561.00

823545 621469
1778782 1244912
 Horizontal analysis (S0CI)
2018 Vs 2017 2018 vs 2019
2017 Absolute change Analysis Absolute change Analysis
1,027,260.00 98,443.00 9.58 (55,530.00) -4.93
633,375.00 (2,535.00) -0.40 261,777.00 41.50
393,885.00 100,978.00 25.64 (317,307.00) -64.12
3,859.00 159,405.00 4130.73 (42,348.00) -25.94
-
87,560.00 (24,433.00) -27.90 20,781.00 32.92
21,227.00 (625.00) -2.94 6,699.00 32.52
3,542.00 6,030.00 170.24 36,557.00 381.92
2,761.00 43,076.00 1560.16 (1,459.00) -3.18
280,458.00 3,677.00 1.31 (342,654.00) -120.60
90,520.00 (6,253.00) -6.91 (64,014.00) -75.97
189,938.00 9,930.00 5.23 (238,134.00) -119.15

Horizontal analysis (S0FP)

2018 Vs 2017 2018 vs 2019
2017 Absolute change Analysis Absolute change Analysis
000"
12,018.00 36,055.00 300.01
807,665.00 (804,353.00) -99.59
325,910.00 640,701.00 196.59 (39,520.00) -4.09
- (41,396.00) -12.70
1,145,593.00 198,313.00 17.31 (80,916.00) -6.02

27,066.00 1,089.00 4.02 (4,721.00) -16.77

165,382.00 (30,070.00) -18.18 (27,437.00) -20.28
192,448.00 (28,981.00) -15.06 (32,158.00) -19.67

302,627.00 25,644.00 8.47 112,102.00 34.15

10,423.00 12,741.00 122.24 (19,976.00) -86.24
52,998.00 22,766.00 42.96
366,048.00 61,151.00 16.71 16,362.00 3.83

652,719.00 21,717.00 3.33 (63,646.00) -9.44

925.00 (663.00) -71.68 5,950.00 2270.99
 4,010.00 457.00 11.40 180.00 4.03
657,654.00 21,511.00 3.27 (57,516.00) -8.47

528,336.00 214,686.00 40.63 (138,087.00) -18.58

441,194.00 (138,898.00) -31.48 (57,916.00) -19.16
11,454.00 14,127.00 123.34 (15,547.00) -60.78
-
- (69,211.00) -64.40
82,946.00 (5,904.00) -7.12 200,879.00 260.74
1,063,930.00 191,479.00 18.00 (10,497.00) -0.84
ysis (S0CI)
2020 Vs 2019
Absolute change Analysis
758,530.00 70.88
618,049.00 69.24
140,481.00 79.12
15,960.00 13.20

17,920.00 21.36
(11,573.00) -42.39
(26,216.00) -56.83
(29,464.00) -66.39
100,535.00 -171.80
(16,778.00) -82.84
76,807.00 -200.72

ysis (S0FP)
2020 Vs 2019
Absolute change Analysis

68,496.00 7.39
(33,016.00) -11.60
35,480.00 2.81

11,540.00 49.24
(19,820.00) -18.37
(8,280.00) -6.31

583,275.00 132.45
13,991.00 438.86

737,266.00 166.22

-
208,108.00 34.07
201,896.00 32.48

125,552.00 20.75
142,109.00 58.15
384,526.00 3832.23
42,925.00 61.86
35,098.00 91.74
(196,340.00) -70.65
533,870.00 42.88
 Phillips Tabacco company
Statement of Financial Position
Description 2018 2017 2020 2019
Assets
Non Current Asset
PPE 7323760 7798935 5622808 5632379
Intanguble 24270 20023 348005 471194
Long term debt 50545 45825 79184 57361
Deffered taxation 659761 678585 1069520 1399704
8058336 8543368 7119517 7560638
Current Asset
Stores and spares 226899 238690 94340 158875
stock in trade 5800812 6204581 4866357 6141376
trade debt - 36458 - -
Advance 22288 35160 123897 22078
prepayments 140689 63715 74687 63799
Other receiveable 12503 312729 717905 972668
Income tax 878983 614001 651999 992250
staff benefit 52412 97048 110226 109878
cash and cash balance 2965229 256100 5383334 330283
10099815 7858482 12022745 8791207
Equity
auhtorized capital 12000000 12000000 12000000 12000000
issued subscibed and paid up capital
ordinary shares 615803 615803 615803 615803
preference shares 10464000 10464000 10464000 10464000
transaction cost on shares 33911 33911 33911 33911
reserve 1564754 1855384 27607 -395009
12610646 12901276 11073499 10650883
Liabilities
trade and other payable 4917251 3144291 4898438 4296586
unclaimed dividend 34608 11582 33725 33935
accurals 113 33 249 1275
sals tax 595534 344669 1685125 17960
5547506 3500575 6617537 4349756

Phillip Tabacco company

Statement of comprehensive income
 Description 2018 2017 2020 2019
Sales 16199912 13966525 16596036 13334498
Cost of sales 10175924 8888275 10138881 9144670
Gross Profit 6023988 5078250 6457155 4189828

Selling and distribution 3570578 2926658 2601318 2663662

Admin expense 1389471 1355237 1621438 1512611
Other expense 686981 396448 435635 3166345
Other income 263044 165210 843664 710607
Finance cost 23094 88802 88036 48807
Profit before tax 616908 476315 2554392 -2490990
Taxation 73757 285307 789544 512991
PAT 543151 191008 1764848 -1977999
 Horizontal analysis (S0FP)
2018 Vs 2017 2018 vs 2019 2020 Vs 2019
Absolute change Analysis Absolute change Analysis Absolute change Analysis

-475175 -6.09282 -1691381 -23.0944 -9571 -0.17022

4247 21.21061 446924 1841.467 -123189 -35.3986
4720 10.30005 6816 13.48501 21823 27.55986
-18824 -2.77401 739943 112.1532 -330184 -30.8722
-485032 -5.67729 -497698 -6.17619 -441121 -6.19594

-11791 -4.93988 -68024 -29.9799 -64535 -68.4068

-403769 -6.50759 340564 5.870971 -1275019 -26.2007

-12872 -36.6098 -210 -0.94221 101819 82.18036

76974 120.8099 -76890 -54.6525 10888 14.57817
-300226 -96.002 960165 7679.477 -254763 -35.487
264982 43.15661 113267 12.88614 -340251 -52.1858
-44636 -45.9937 57466 109.6428 348 0.315715
2709129 1057.84 -2634946 -88.8615 5053051 93.86471
2241333 28.5212 -1308608 -12.9568 3231538 26.87854

-290630 -15.6641 -1959763 -125.244 422616 1530.829

-290630 -2.25272 -1959763 -15.5405 422616 3.816463

1772960 56.38664 -620665 -12.6222 601852 12.28661

23026 198.8085 -673 -1.94464 -210 -0.62268
80 242.4242 1162 1028.319 -1026 -412.048
250865 72.78432 -577574 -96.9842 1667165 98.9342
2046931 58.47414 -1197750 -21.5908 2267781 34.26926

Horizontal analysis (S0CI)

2018 Vs 2017 2018 vs 2019 2020 Vs 2019
Absolute change Analysis Absolute change Analysis Absolute change Analysis
2233387 15.991 -2865414 -17.6878 3261538 19.65251
1287649 14.48705 -1031254 -10.1343 994211 9.805924
945738 18.62331 -1834160 -30.4476 2267327 35.11341

643920 22.00189 -906916 -25.3997 -62344 -2.39663

34234 2.526053 123140 8.862366 108827 6.711758
290533 73.28401 2479364 360.9072 -2730710 -626.834
97834 59.21797 447563 170.1476 133057 15.77133
-65708 -73.9938 25713 111.3406 39229 44.56018
140593 29.51681 -3107898 -503.786 5045382 197.5179
-211550 -74.1482 439234 595.515 276553 35.02693
352143 184.3603 -2521150 -464.171 3742847 212.0776
 Khyber Tabacco company
Statement of comprehensive income
Description 2020 2019 2018
Net sales 1,828,703.00 1,070,173.00 1,125,703.00
Cost of sales 1,510,666.00 892,617.00 630,840.00
Gross Profit 318,037.00 177,556.00 494,863.00
Admin Expense 136,876.00 120,916.00 163,264.00
Imairment Loss 16,590.00 2,199.00 -
Selling and Distribution 101,828.00 83,908.00 63,127.00
Other operating expense 15,728.00 27,301.00 20,602.00
Finance cost 19,913.00 46,129.00 9,572.00
other income 14,914.00 44,378.00 45,837.00
Loss/Profit before tax 42,016.00 (58,519.00) 284,135.00
Taxation 3,475.00 20,253.00 84,267.00
Profit after tax 38,541.00 (38,266.00) 199,868.00

Khyber Tabacco company

Statement of Financial Position
Description 2020 2019 2018
Equity Amount in "000"
Issued subscribed and paid up capital 48,073.00 48,073.00 48,073.00
Genral reserve 3,312.00 3,312.00 3,312.00
Unapropraited Profit 995,587.00 927,091.00 966,611.00
Revaluation Surplus on PPE 251,498.00 284,514.00 325,910.00
1,298,470.00 1,262,990.00 1,343,906.00
Liabilities
Non Current Liability
Employee retirement benefits 34,974.00 23,434.00 28,155.00
DTL 88,055.00 107,875.00 135,312.00
123,029.00 131,309.00 163,467.00
Current Liability
Trade and other payable 1,023,648.00 440,373.00 328,271.00
Unclaimed dividend 17,179.00 3,188.00 23,164.00
Provision for taxataion 140,000.00 - 75,764.00
1,180,827.00 443,561.00 427,199.00
Assets
Non current Asset
PPE 818,898.00 610,790.00 674,436.00
Intangible Asset - 6,212.00 262.00
Long term deposit 4,647.00 4,647.00 4,467.00
 823,545.00 621,649.00 679,165.00
Current Asset
Stock in trade 730,487.00 604,935.00 743,022.00
Trade debtor 386,489.00 244,380.00 302,296.00
Advances and prepayments 394,560.00 10,034.00 25,581.00
Advance income tax 112,310.00 69,385.00 -
advance duty and sales tax 73,355.00 38,257.00 107,468.00
cash and cash balance 81,581.00 277,921.00 77,042.00
1,778,782.00 1,244,912.00 1,255,409.00
 Vertical Analysis (SOCI)
Year Year Year
2017 2017 Analysis 2018 Analysis 2019 Analysis
1,027,260.00 633,375.00 100.00 1,125,703.00 100.00 1,070,173.00 100
633,375.00 (631,358.00) -99.68 630,840.00 56.04 892,617.00 83.40866
393,885.00 3,859.00 -0.61 494,863.00 78.45 177,556.00 19.89162
3,859.00 - 163,264.00 32.99 120,916.00 68.10021
- 87,560.00 - 2,199.00 1.818618
87,560.00 21,227.00 24.24 63,127.00 83,908.00 3815.734
21,227.00 3,542.00 16.69 20,602.00 32.64 27,301.00 32.53683
3,542.00 2,761.00 77.95 9,572.00 46.46 46,129.00 168.9645
2,761.00 (744,785.00) -26975.19 45,837.00 478.87 44,378.00 96.20412
280,458.00 90,520.00 -12.15 284,135.00 619.88 (58,519.00) -131.865
90,520.00 (835,305.00) -922.79 84,267.00 29.66 20,253.00 -34.6093
189,938.00 199,868.00 237.18 (38,266.00) -188.94

Vertical Analysis (SOCI)

Year Year Year
2017 2017 Analysis 2018 Analysis 2019 Analysis
000"
12,018.00 12,018.00 100.00 48,073.00 100.00 48,073.00 100.00
807,665.00 807,665.00 6720.46 3,312.00 6.89 3,312.00 6.89
325,910.00 325,910.00 40.35 966,611.00 29185.11 927,091.00 27991.88
- - 325,910.00 33.72 284,514.00 30.69
1,145,593.00 1,145,593.00 1,343,906.00 412.35 1,262,990.00 443.91

27,066.00 27,066.00 28,155.00 23,434.00

165,382.00 165,382.00 611.03 135,312.00 480.60 107,875.00 460.34
192,448.00 192,448.00 116.37 163,467.00 120.81 131,309.00 121.72

302,627.00 302,627.00 328,271.00 440,373.00

10,423.00 10,423.00 3.44 23,164.00 7.06 3,188.00 0.72
52,998.00 52,998.00 508.47 75,764.00 327.08 -
366,048.00 366,048.00 690.68 427,199.00 563.85 443,561.00

652,719.00 652,719.00 674,436.00 610,790.00

925.00 925.00 0.14 262.00 0.04 6,212.00 1.02
4,010.00 4,010.00 433.51 4,467.00 1704.96 4,647.00 74.81
 657,654.00 657,654.00 16400.35 679,165.00 15204.05 621,649.00 13377.43

528,336.00 528,336.00 743,022.00 604,935.00

441,194.00 441,194.00 83.51 302,296.00 40.68 244,380.00 40.40
11,454.00 11,454.00 2.60 25,581.00 8.46 10,034.00 4.11
- - - 69,385.00 691.50
- - 107,468.00 38,257.00 55.14
82,946.00 82,946.00 77,042.00 71.69 277,921.00 726.46
1,063,930.00 1,063,930.00 1282.68 1,255,409.00 1629.51 1,244,912.00 447.94
OCI)
Year
2020 Analysis
1,828,703.00 100
1,510,666.00 82.6086
318,037.00 21.05277
136,876.00 43.03776
16,590.00 12.12046
101,828.00 613.7914
15,728.00 15.44565
19,913.00 126.6086
14,914.00 74.8958
42,016.00 281.7219
3,475.00 8.270659
38,541.00 1109.094

OCI)
Year
2020 Analysis

48,073.00 100.00
3,312.00 6.89
995,587.00 30059.99
251,498.00 25.26
1,298,470.00 516.29

34,974.00
88,055.00 251.77
123,029.00 139.72

1,023,648.00
17,179.00 1.68
140,000.00 814.95
1,180,827.00 843.45

818,898.00
-
4,647.00
 823,545.00 17722.08

730,487.00
386,489.00 52.91
394,560.00 102.09
112,310.00 28.46
73,355.00 65.31
81,581.00 111.21
1,778,782.00 2180.39
 Khyber Tabacco company
Statement of Financial Position
Description 2018 2017 2020 2019
Assets
Non Current Asset
PPE 7323760 7798935 5622808 5632379
Intanguble 24270 20023 348005 471194
Long term debt 50545 45825 79184 57361
Deffered taxation 659761 678585 1069520 1399704
8058336 8543368 7119517 7560638
Current Asset
Stores and spares 226899 238690 94340 158875
stock in trade 5800812 6204581 4866357 6141376
trade debt - 36458 - -
Advance 22288 35160 123897 22078
prepayments 140689 63715 74687 63799
Other receiveable 12503 312729 717905 972668
Income tax 878983 614001 651999 992250
staff benefit 52412 97048 110226 109878
cash and cash balance 2965229 256100 5383334 330283
10099815 7858482 12022745 8791207
Equity
auhtorized capital 12000000 12000000 12000000 12000000
issued subscibed and paid up capital
ordinary shares 615803 615803 615803 615803
preference shares 10464000 10464000 10464000 10464000
transaction cost on shares 33911 33911 33911 33911
reserve 1564754 1855384 27607 -395009
12610646 12901276 11073499 10650883
Liabilities
trade and other payable 4917251 3144291 4898438 4296586
unclaimed dividend 34608 11582 33725 33935
accurals 113 33 249 1275
sals tax 595534 344669 1685125 17960
5547506 3500575 6617537 4349756

Phillip Tabacco company

Statement of comprehensive income
Description 2018 2017 2020 2019
Sales 16199912 13966525 16596036 13334498
Cost of sales 10175924 8888275 10138881 9144670
Gross Profit 6023988 5078250 6457155 4189828

Selling and distribution 3570578 2926658 2601318 2663662

Admin expense 1389471 1355237 1621438 1512611
Other expense 686981 396448 435635 3166345
Other income 263044 165210 843664 710607
Finance cost 23094 88802 88036 48807
Profit before tax 616908 476315 2554392 -2490990
Taxation 73757 285307 789544 512991
PAT 543151 191008 1764848 -1977999
 Vertical Analysis (SOFP)
Year Year Year Year
2017 Analysis 2018 Analysis 2019 Analysis 2020 Analysis

7798935 100.00 7323760 100.00 5632379 100.00 5622808 100.00

20023 0.26 24270 0.33 471194 8.37 348005 6.19
45825 228.86 50545 208.26 57361 12.17 79184 22.75
678585 1480.82 659761 1305.29 1399704 2440.17 1069520 1350.68
8543368 1259.00 8058336 1221.40 7560638 540.16 7119517 665.67

238690 100.00 226899 100.00 158875 100.00 94340 100.00

6204581 2599.43 5800812 2556.56 6141376 3865.54 4866357 5158.32
36458 0.59 - - -
35160 96.44 22288 22078 123897
63715 181.21 140689 631.23 63799 288.97 74687 60.28
312729 490.82 12503 8.89 972668 1524.58 717905 961.22
614001 196.34 878983 7030.18 992250 102.01 651999 90.82
97048 15.81 52412 5.96 109878 11.07 110226 16.91
256100 263.89 2965229 5657.54 330283 300.59 5383334 4883.91
7858482 3068.52 10099815 340.61 8791207 2661.72 12022745 223.33

615803 100.00 615803 100.00 615803 100.00 615803 100.00

10464000 1699.24 10464000 1699.24 10464000 1699.24 10464000 1699.24 11073499
33911 0.32 33911 0.32 33911 0.32 33911 0.32 6617537
1855384 5471.33 1564754 4614.30 -395009 -1164.84 27607 81.41
12901276 695.34 12610646 805.92 10650883 -2696.36 11073499 40111.20

3144291 100.00 4917251 100.00 4296586 100.00 4898438 100.00

11582 0.37 34608 0.70 33935 0.79 33725 0.69
33 0.28 113 0.33 1275 3.76 249 0.74
344669 1044451.52 595534 527021.24 17960 1408.63 1685125 676757.03
3500575 1015.63 5547506 931.52 4349756 24219.13 6617537 392.70

Vertical Analysis (SOCI)

Year Year Year Year
2017 Analysis 2018 Analysis 2019 Analysis 2020 Analysis
13966525 16199912 13334498 16596036
8888275 63.64 10175924 62.81 9144670 68.58 10138881 61.09
5078250 57.13 6023988 59.20 4189828 45.82 6457155 63.69

2926658 3570578 2663662 2601318

1355237 46.31 1389471 38.91 1512611 56.79 1621438 62.33
396448 29.25 686981 49.44 3166345 209.33 435635 26.87
165210 41.67 263044 38.29 710607 22.44 843664 193.66
88802 53.75 23094 8.78 48807 6.87 88036 10.43
476315 536.38 616908 2671.29 -2490990 -5103.76 2554392 2901.53
285307 59.90 73757 11.96 512991 -20.59 789544 30.91
191008 66.95 543151 736.41 -1977999 -385.58 1764848 223.53
10650883
4349756
 Interpretation 0f Financial statement
Khyber Tobacco
For the year 2019
Current Ratio Quick Ratio

Formula Current Asset Current Asset- stock-prepaid expense

Current Libility Current Libility

1244912 1244912-604935-10034
= 443561 443561

2.81
The current ratio of khyber
tobacco for 2019 is good
because this 2.81 shows that for
the payment of libility of Rs 1
khber Ltd have worth of Rs2.81
asset
1.42
The Quick ratio of khyber tobacco for 2019 is
favourable because this 1.42 shows that for
the payment of libility of Rs 1 khber Ltd have
worth of Rs 1.42 Liquid asset

Khyber Tobacco
For the year 2020
Current Ratio Quick Ratio

Formula Current Asset Current Asset- stock-prepaid expense

Current Libility Current Libility

1778782 1778782-730487-394560
= 1180827 1180827

1.51
The current ratio of khyber
tobacco for 2020 is not good
because this 1.51 shows that for
the payment of libility of Rs 1
khber Ltd have worth of Rs1.51
asset the favourable ratio must
be in form of 2:1
0.55
The Quick ratio of khyber tobacco for 2020 is
unfavourable because this 0.55 shows that for
the payment of libility of Rs 1 khber Ltd have
worth of Rs 0.55 Liquid asset
 Interpretation 0f Financial statement
Phillips morries
For the year 2019
Current Ratio Quick Ratio

Formula Current Asset Current Asset- stock-prepaid expense

Current Libility Current Libility

8791207 8791207-6141376-63799
4349756 4349756

2.02
The current ratio of Phllips
tobacco for 2019 is good
because this 2.02 shows that for
the payment of libility of Rs 1
Phillips Ltd have worth of
Rs2.21 asset
0.6
The Quick ratio of Phillips tobacco for 2019 is
unfavourable because this 0.6 shows that for
the payment of libility of Rs 1 Phllip Ltd have
worth of Rs 0.6 Liquid asset

Interpretation 0f Financial statement

Phillips morries
For the year 2020
Current Ratio Quick Ratio

Formula Current Asset Current Asset- stock-prepaid expense

Current Libility Current Libility
12022745 12022745-4866357-74687
6617537 6617537

1.82 1.1
The current ratio of Phllips
The Quick ratio of Phillips tobacco for 2020 is
tobacco for 2020 is not good
unfavourable because this 1.1 shows that for
because this 1.82 shows that for
the payment of libility of Rs 1 Phllip Ltd have
the payment of libility of Rs 1
worth of Rs 1.1 Liquid asset the favourable
Phillips Ltd have worth of
ratio must be in form of 2:1
Rs1.82 asset the favourable ratio
 Current Asset
Stores and spares 226899 238690 94340 158875
stock in trade 5800812 6204581 4866357 6141376
trade debt - 36458 - -
Advance 22288 35160 123897 22078
prepayments 140689 63715 74687 63799
Other receiveable 12503 312729 717905 972668
Income tax 878983 614001 651999 992250
staff benefit 52412 97048 110226 109878
cash and cash balance 2965229 256100 5383334 330283
10099815 7858482 12022745 8791207

Liabilities
trade and other payable 4917251 3144291 4898438 4296586
unclaimed dividend 34608 11582 33725 33935
accurals 113 33 249 1275
sals tax 595534 344669 1685125 17960
5547506 3500575 6617537 4349756
 Interpretation 0f Financial statement
Khyber Tobacco
For the year 2019
Net working capital
Formula Current asset - Current liabilites

1244912 - 443561
801351

Inentory Turnover ratio

Cost of Goods sold
Formula Average Inventory

892617
673978.5
1.32
Opening stock+Closing stock
Average 2
1347957
inventory 2
673978.5

Interpretation 0f Financial statement

Khyber Tobacco
For the year 2020
Net working capital
Formula Current asset - Current liabilites
 1778782 - 1180827
597955

Inentory Turnover ratio

Cost of Goods sold
Formula Average Inventory

1510666
635679
2.38
Opening stock+Closing stock
Average 2
1271358
inventory 2
635679
 Interpretation 0f Financial statement
Phillips morries
For the year 2019
Net working capital
Formula Current asset - Current liabilites

6204581 - 1240916.2
4963664.8

Inentory Turnover ratio

Cost of Goods sold
Formula Average Inventory

9144670
5971094
1.53
Opening stock+Closing stock
Average 2
11942188
inventory 2
5971094

Interpretation 0f Financial statement

Phillips morries
For the year 2020
Net working capital
Formula Current asset - Current liabilites
 5800812 - 1160162.4
4640649.6

Inentory Turnover ratio

Cost of Goods sold
Formula Average Inventory

10138881
5503866.5
1.84
Opening stock+Closing stock
Average 2
11007733
inventory 2
5503866.5
 Interpretation 0f Financial statement
Khyber Tobacco
For the year 2019
Long term Debt Ratio
Debt Ratio

Total Libaility
Formula
Total Assets

574870
1869380

0.31

Equity Ratio

Formula Total Stockholder equity

Total Assets

1262990
1869380
0.68

Debt to Equity Ratio

Formula Total Libaility

Total Stockholder equity

574870
1262990
 0.46

Interpretation 0f Financial statement

Khyber Tobacco
For the year 2020
Long term Debt Ratio
Debt Ratio

Total Libaility
Formula
Total Assets

1303856
2602327

0.50

Equity Ratio

Formula Total Stockholder equity

Total Assets

1298470
2602327
0.50

Debt to Equity Ratio

Formula Total Libaility

Total Stockholder equity

1303856
1298470
1.00
 Interpretation 0f Financial statement
Phillips morries
For the year 2019
Long term Debt Ratio
Debt Ratio

Total Libaility
Formula
Total Assets

8791207
15000639

0.59

Equity Ratio

Formula Total Stockholder equity

Total Assets

7560638
15000639
0.50

Debt to Equity Ratio

Formula Total Libaility

Total Stockholder equity

8791207
7560638
 1.16

Interpretation 0f Financial statement

Phillips morries
For the year 2020
Long term Debt Ratio
Debt Ratio

Total Libaility
Formula
Total Assets

12022745
17691036

0.68

Equity Ratio

Formula Total Stockholder equity

Total Assets

7119517
17691036
0.40

Debt to Equity Ratio

Formula Total Libaility

Total Stockholder equity

12022745
7119517
1.69