STATEMENT OF FINANCIAL POSITION

AS AT JUNE 30, 2021

ASSETS
NON-CURRENT ASSETS
Property, plant and equipment
Right-of-use assets
Investment properties
Long-term loans
Long-term security deposits

CURRENT ASSETS
Stores and spare parts
Stock-in-trade
Trade debts
Loans and advances
Deposits, prepayments and other receivables
Short-term investments
Taxation - net
Cash and bank balances

EQUITY AND LIABILITIES

SHARE CAPITAL AND RESERVES
Authorised capital
240,000,000 (2020: 240,000,000) ordinary shares of Rs.5/- each
Issued, subscribed and paid-up capital
Reserves

NON-CURRENT LIABILITIES
Long-term financing - secured
Deferred Income
Lease liabilities
Gas Infrastructure Development Cess (GIDC) payable
Deferred tax liability - net

CURRENT LIABILITIES
Trade and other payables
Unclaimed dividends
Unpaid dividend
Accrued mark-up
Current maturity of long-term financing
Current maturity of lease liabilities
Current maturity of GIDC payable
Taxation - net
Sales tax payable

CONTINGENCIES AND COMMITMENTS

TOTAL LIABILITIES

STATEMENT OF PROFIT OR LOSS AND OTHER

COMPREHENSIVE INCOME
FOR THE YEAR ENDED JUNE 30, 2021

Turnover-net
Cost of sales

Gross profit

Selling and distribution costs

Administrative expenses
Reversal / allowance for expected credit loss

Other income

Operating profit / (loss)

Finance costs
Other expenses

Profit / (loss) before taxation

Taxation
Profit / (loss) after taxation

Earnings / (loss) per share - basic and diluted

Market price
Dividend Percentage

RATIO ANALYSIS
ANNUAL REPORT 2021
 Times Ceramics Limited

N
2021 2020
- - - - Rupees in '000'- - - -

2,696,148 2,672,266
240,668 267,718
7,035 8,277
350 184
27,025 22,886
2,971,226 2,971,331

440,609 337,125
1,465,862 1,219,046
234,251 256,951
37,901 31,686
15,395 11,118
1,679,595 200,000
- 66,032
178,786 295,592
4,052,399 2,417,550
7,023,625 5,388,881

1,200,000 1,200,000
1,196,600 1,196,600
1,447,336 522,448
2,643,936 1,719,048

159,190 209,300
41,765 -
173,289 198,284
566,365 -
54,157 132,511
994,766 540,095

2,203,255 1,459,160
 3,281 2,812
1,130 1,644
- 3,247
- 59,800
108,156 91,397
231,200 1,124,079
422,641 -
415,260 387,599
3,384,923 3,129,738

7,023,625 5,388,881

D OTHER

2021 2020
- - - - Rupees in '000'- - - -

9,904,498 6,474,469
6,844,271 5,377,723

3,060,227 1,096,746

1,394,662 1,036,180
289,144 255,767
18,731 37,093
1,665,075 1,329,040
299,663 43,899

1,694,815 188,395

107,444 87,078
137,629 5,344
245,073 92,422
1,449,742 280,817
524,854 44,957
924,888 325,774

3.86 1.36

14.83 17.29
 15% 17%

IS
21
 RATIO ANALYSIS
ANNUAL REPORT 2021

2021
Liquidity Ratios

Current ratio = Current assets / Current liabilities #REF!

Quick ratio = Cash+Bank+Investment+Account Receivables / Current liabilities #REF!

Cash ratio = Cash+Bank+Investment / Current liabilities #REF!

Activity Ratios

Account Receivables turnover ratio = Net credit sales / Average accounts receivable #REF!

Working Capital Ratio = Net Sales / Working Capital #REF!

Asset Turnover Ratio = Sales / Average Total Assets #REF!

Fixed Asset Turnover Ratio = Net Sales / (Fixed Assets Accumulated Depreciation) #REF!

Inventory Turnover Ratio = Cost of Goods Sold / Average Inventory #REF!

Days Payable Outstanding = Accounts Payable / (Cost of Sales/ Number of Days) #REF!

Leverage Financial Ratios

Debt Ratio = Total Debt / Total Assets #REF!

Profitability Ratios

Net Profit Margin = Net profit /Net Sales #REF!

Gross Profit Margin = Gross profit /Net Sales #REF!

Return on Assets = Net profit /Total Assets #REF!

Return on Equity = Net profit /Total shareholder Equity #REF!

Market Value Ratios

RATIO ANALYSIS
ANNUAL REPORT 2022
 2021
Liquidity Ratios

Current ratio = Current assets / Current liabilities #DIV/0!

Quick ratio = Cash+Bank+Investment+Account Receivables / Current liabilities #DIV/0!

Cash ratio = Cash+Bank+Investment / Current liabilities #DIV/0!

Activity Ratios

Account Receivables turnover ratio = Net credit sales / Average accounts receivable #REF!

Working Capital Ratio = Net Sales / Working Capital #REF!

Asset Turnover Ratio = Sales / Average Total Assets #REF!

Fixed Asset Turnover Ratio = Net Sales / (Fixed Assets Accumulated Depreciation) #REF!

Inventory Turnover Ratio = Cost of Goods Sold / Average Inventory #REF!

Days Payable Outstanding = Accounts Payable / (Cost of Sales/ Number of Days) #REF!

Leverage Financial Ratios

Debt Ratio = Total Debt / Total Assets #DIV/0!

Profitability Ratios

Net Profit Margin = Net profit /Net Sales #REF!

Gross Profit Margin = Gross profit /Net Sales #REF!

Return on Assets = Net profit /Total Assets #DIV/0!

Return on Equity = Net profit /Total shareholder Equity #DIV/0!

Market Value Ratios

O ANALYSIS
UAL REPORT 2021

2020

#REF! Position is in good this company to pay liabilities in 2021 then 2020

#REF! This company is unstable to pay short term liab in 2020 and 2021, 2021 is improve

#REF! Position is not good this company to pay liab in cash 2020-2021

#REF! This company has quality customers that pay off their debts quickly in 2021 then 2020

#REF! This company is efficienly using its short term liabitities and assests for supporting sales in 20

#REF! This company is efficiency utilizes its assets to generate sales in 2021 the 2020

#REF! This company utilizes fixed assets to generate sale in 2020 the 2021

#REF! This company has good inventory management and a higher demand for the product in 2021

#REF! This company is in beneficial position they takes longer to pay its bills in 2020 then 2021

#REF! This company debt ratio is less the 0.4 in both year & its good for company

#REF! This company is successfully operating and generating income in 2021 then 2020

#REF! This company has high efficiency of earning revenue and covering business expenses and taxe

#REF! This company efficiently uses its resources and assets to generate a profit in 2021 then 2020

#REF! This company higher ROE ratio can be one of the reasons to buy a company’s stock

O ANALYSIS
UAL REPORT 2022
 2020

#DIV/0! Position is in good this company to pay liabilities in 2021 then 2021

#DIV/0! This company is unstable to pay short term liab in 2020 and 2021, 2021 is improve

#DIV/0! Position is not good this company to pay liab in cash 2020-2022

#REF! This company has quality customers that pay off their debts quickly in 2021 then 2021

#REF! This company is efficienly using its short term liabitities and assests for supporting sales in 20

#REF! This company is efficiency utilizes its assets to generate sales in 2021 the 2021

#REF! This company utilizes fixed assets to generate sale in 2020 the 2022

#REF! This company has good inventory management and a higher demand for the product in 2021

#REF! This company is in beneficial position they takes longer to pay its bills in 2020 then 2022

#DIV/0! This company debt ratio is less the 0.4 in both year & its good for company

#REF! This company is successfully operating and generating income in 2021 then 2021

#REF! This company has high efficiency of earning revenue and covering business expenses and taxe

#DIV/0! This company efficiently uses its resources and assets to generate a profit in 2021 then 2021

#DIV/0! This company higher ROE ratio can be one of the reasons to buy a company’s stock
1, 2021 is improve

ckly in 2021 then 2020

ests for supporting sales in 2021 then 2020

2021 the 2020

mand for the product in 2021 then 2020

s bills in 2020 then 2021

n 2021 then 2020

ng business expenses and taxes in 2020 the 2021

te a profit in 2021 then 2020

y a company’s stock
1, 2021 is improve

ckly in 2021 then 2021

ests for supporting sales in 2021 then 2021

2021 the 2021

mand for the product in 2021 then 2021

s bills in 2020 then 2022

n 2021 then 2021

ng business expenses and taxes in 2020 the 2022

te a profit in 2021 then 2021

y a company’s stock
 TLP CROP

STATEMENT OF FINANCIAL POSITION

AS AT JUNE 30, 2021

2021 2020

NON-CURRENT ASSETS
Property and equipment 17,524,392
Intangible assets 12,218
Long-term investments 10,221,111,852
Long-term deposits 14,400,000
10,253,048,462
CURRENT ASSETS
Advances 10,937,064
Trade deposits and prepayments 400,000
Interest accrued 10,753,193
Due from related parties 124,80б,8б3
Taxation – net 8,152,479
Cash and ban) balances 11,969,261
167,018,860
TOTAL ASSETS 10,420,076,322
EQUITY AND LIABILITIES
SHARE CAPITAL AND RESER ES
Share capital Authorised
330,000,000 (2020: 330,000,000) ordinary
shares of Rs.10/- each 3,300,000,000
Issued, subscribed and paid-up capital 2,б72,977,б30
Capital reserves 118,155,7б2
Revenue reserves 572,057,159
Other component of equity 4,819,4бб,б5б
7,038,542,889
NON-CURRENT LIABILITIES
Long-term financings 1,034,444,б44
Government grant 531,171
1,034,975,815
CURRENT LIABILITIES
Trade and other payables 415,159,188
Accrued mark-up 148,824,5б2
Short-term financings 782,984,331
Current portion of non-current liabilities 55,597,312
Due to related parties 939,253,б42
Unclaimed dividend 1,729,583
Unpaid dividend 3,000,000
2,346,548,618
CONTINCENCIES AND COMMITMENTS
TOTAL EQUITY AND LIABILITIES 10,420,067,322

RATIO ANA
ANNUAL REPOR

Liquidity Ratios

Current ratio = Current assets / Current liabilities

Quick ratio = Cash+Bank+Investment+Account Receivables / Current liabilities

Cash ratio = Cash+Bank+Investment / Current liabilities

Activity Ratios

Account Receivables turnover ratio = Net credit sales / Average accounts receivable

Working Capital Ratio = Net Sales / Working Capital

Asset Turnover Ratio = Sales / Average Total Assets

Fixed Asset Turnover Ratio = Net Sales / (Fixed Assets Accumulated Depreciation)

Inventory Turnover Ratio = Cost of Goods Sold / Average Inventory

Days Payable Outstanding = Accounts Payable / (Cost of Sales/ Number of Days)

Leverage Financial Ratios

Debt Ratio = Total Debt / Total Assets

Profitability Ratios

Net Profit Margin = Net profit /Net Sales

Gross Profit Margin = Gross profit /Net Sales

Return on Assets = Net profit /Total Assets

Return on Equity = Net profit /Total shareholder Equity

Market Value Ratios

Earning Per Share Ratio = net profit / no. of outstanding Share

Book value Ratio = Total Equity / no. of outstanding Share

Market/Book (M/B) Ratio = Market price / Book value

Price Earnings (P/E) Ratio = Market price / EPS

Price Earning Growth Ratio = PE/ EPS(Growth)

 TLP CROP

SITION STATEMENT OF PROFIT OR LOSS AND

OTHER COMPREHENSIVE INCOME
2020 FOR THE YEAR ENDED JUNE 30, 2021

2021 202
1,336,377
360,556 Net profit 181,199,889
4,706,994,606 Dividend income 113,961,788
- Administrative expenses 193,867,599
4,708,691,539 Operating loss 79,905,811
Finance costs 20б,б8б,938
28,452,300 Other income 31,971,901
100,000 Loss before taxation 254,б20,848
6,457,582 Taxation 17,094,2б8
104,645,416 Loss for the year 271,715,11б
6,731,147 Other comprehensive income
5,307,238 Other comprehensive income that will not be
151,693,683 reclassified to profit or loss in subsequent
4,860,385,222 years (net of tax)
Fair value gain / (loss) on equity insturments designated at fair value through 4,422,38б,300
other comprehensive income (FVOCI)

Total comprehensive income / (loss) for the year 4,150,б71,184

Loss per share — basic and diluted 1.02
3,300,000,000
2,672,977,630 Market price 14.83
60,855,762 dividend percentage 20%
300,342,044
397,080,356
2,830,571,704

22,009,291
940,087
22,949,378

48,036,704
274,075,532
150,000,000
9,981,731
1,520,040,590
 1,729,583
3,000,000
2,006,864,140

4,860,385,222

RATIO ANALYSIS
ANNUAL REPORT 2021

2021 2020

0.07 0.08 The company is in worse position to pay liabilities in 2020 and

0.01 5307238.00 The company is in unstable to pay short term liab in 2021 & 20

0.01 0.00 The company is not good to pay liab in cash both year

775.47 1084.85 The company operates on a cash basis or has quality customer

-0.09 -0.06 The company is not efficiently using its short-term liabilities an

0.03 0.02 The company is efficiently utilizes its assets to generate sales in

0.02 0.02 The company is efficiently utilizes its fixed assets to generate s

17.73 6.81 The company has good inventory management and a higher d

0.01 0.00 The company is in beneficial position they takes longer to pay

0.10 0.00 The company debt ratio is less the 0.4 in 2020 & its good for co

1.59 22.92 The company is successfully operating and generating income

1.07 0.04 The company has high efficiency of earning revenue and cover

0.02 0.54 The company efficiently uses its resources and assets to gener
 0.02 0.54 The company higher ROE ratio can be one of the reasons to bu

0.01 0.08 The company is more profitable and has more profits to distrib

0.32 0.15 The company BVR high or low which can be used as the basis f

46.97 100.69 The company stock is undervalued because the ratio is less tha

2700.83 187.36 The company shares prices high in 2020 because ratio is low &

491873.22 2367.13 The company performance is good in 2020 & worse in 2021 be
OSS AND
COME
2021 2020

2,611,999,988
-
108,485,497
108,485,497
325,434,131
13,627,177
420,292,451
-
420,292,451

289,425,946

709,718,397
1.57
o pay liabilities in 2020 and same for 2021
Liquidity Ratio of this company
short term liab in 2021 & 2020 are worse for analysts &
investors
b in cash both year

asis or has quality customers that pay off their debts quickly in 2021 then 2020

g its short-term liabilities and assets for supporting sales in 2021 &2020

ts assets to generate sales in 2021 the 2020

ts fixed assets to generate sales in 2021 the 2020

management and a higher demand for the product in 2021 then 2020

on they takes longer to pay its bills in 2020 then 2021

0.4 in 2020 & its good for company & 2021 is stable

ting and generating income in 2020 then 2021

f earning revenue and covering business expenses and taxes in 2021 the 2020

sources and assets to generate a profit in 2020 then 2021

 be one of the reasons to buy a company’s stock in 2020 is good

nd has more profits to distribute to its shareholders in 2020 then 2021

ch can be used as the basis for decisions to buy or sell shares

because the ratio is less than 1 in both year but previous year is more better

2020 because ratio is low & vice versa for 2021

in 2020 & worse in 2021 because A lower ratio is better and a higher ratio is worse
 ABBOTT

STATEMENT OF FINANCIAL POSITION

AS AT JUNE 30, 2021
2021 2020
- - - - Rupees in '000'- - - -

EQUITY AND LIABILITIES

SHARE CAPITAL AND RESERVES
Authorised capital 2,000,000 2,000,000
Issued, subscribed and paid-up capital 979,003 979,003
Reserves - capital 892,145 767,608
- revenue 15,483,490 13,843,641
Total Equity 17,354,638 15,590,252
NON-CURRENT LIABILITIES
Deferred taxation - net 269,737 227,587
Staff retirement benefits 1,466,048 1,464,964
Gas Infrastructure Development Cess (GIDC) payable - 172,825
Lease liabilities 133,942 626,294
Total Non-current Liabilities 1,869,727 2,491,670
CURRENT LIABILITIES
Trade and other payables 9,039,575 6,407,481
Unclaimed dividends 58,163 50,291
Current maturity of lease liabilities 93,744 189,955
Provision against GIDC 151,900 186,095
Total Current Liabilities 9,343,382 6,833,822
Total Liabilities 11,213,109 9,325,492
CONTINGENCIES AND COMMITMENTS
TOTAL EQUITY AND LIABILITIES 28,567,747  24,915,744

ASSETS
NON-CURRENT ASSETS
Property, plant and equipment 10,006,158 9,070,460
Intangible assets 49,017 66,255
Long-term loans and advances 71,646 68,033
Long-term deposits 7,513 7,513
Long-term prepayments 966 1,746
Total Non-current Assets 10135300 9214007
CURRENT ASSETS
Stores and spares 284,097 244,519
Stock-in-trade 6,721,491 4,981,489
Trade debts 1,216,257 935,468
Loans and advances 455,639 277,661
Trade deposits and short-term prepayments 302,173 425,048
Other receivables 447,976 420,836
Taxation - net 344,437 921,431
Short-term investments 7,841,030 6,506,404
Cash and bank balances 819,347 988,881
Total Current Assets 18,432,447 15,701,737
TOTAL ASSETS 28,567,747 24,915,744

RATIO ANALY
ANNUAL REPORT 2

Liquidity Ratios

Current ratio = Current assets / Current liabilities

Quick ratio = Cash+Bank+Investment+Account Receivables / Current liabilities

Cash ratio = Cash+Bank+Investment / Current liabilities

Activity Ratios

Account Receivables turnover ratio = Net credit sales / Average accounts receivable

Working Capital Ratio = Net Sales / Working Capital

Asset Turnover Ratio = Sales / Average Total Assets

Fixed Asset Turnover Ratio = Net Sales / (Fixed Assets Accumulated Depreciation)

Inventory Turnover Ratio = Cost of Goods Sold / Average Inventory

Days Payable Outstanding = Accounts Payable / (Cost of Sales/ Number of Days)

Leverage Financial Ratios

Debt Ratio = Total Debt / Total Assets

Profitability Ratios

Net Profit Margin = Net profit /Net Sales

Gross Profit Margin = Gross profit /Net Sales

Return on Assets = Net profit /Total Assets

Return on Equity = Net profit /Total shareholder Equity

Market Value Ratios

Earning Per Share Ratio = net profit / no. of outstanding Share

Book value Ratio = Total Equity / no. of outstanding Share

Market/Book (M/B) Ratio = Market price / Book value

Price Earnings (P/E) Ratio = Market price / EPS

Price Earning Growth Ratio = PE/ EPS(Growth)

ABBOTT

STATEMENT OF PROFIT OR LOSS AND

OTHER COMPREHENSIVE INCOME
FOR THE YEAR ENDED JUNE 30, 2021
2021 2020
- - - - Rupees in '000'- - - -

Sales-net 42,569,856 35,283,377

Cost of sales 26,494,583 23,437,221
Gross profit 16,075,273 11,846,156
Selling and distribution expenses 6,569,384 4,935,846
Administrative expenses 722,001 642,162
Other charges 1,017,890 708,375
Other income (732,846) (760,691)
7,576,429 5,525,692
8,498,844 6,320,464
Finance costs 88,365 76,905
Profit before taxation 8,410,479 6,243,559
Taxation 2,443,422 1,708,310
Profit for the year 5,967,057 4,535,249

Earnings per share - basic / diluted 60.95 46.33

Market price 15.3

 24,915,744
RATIO ANALYSIS
ANNUAL REPORT 2021

2021 2020

1.97 2.30 The company is in good position to pay liabilities in 2021 then 2020

0.97 1.16 The company is in unstable to pay short term liab in both years but improve in

0.93 1.10 The company is not good to pay liab in cash both year

39.57 37.72 The company operates on a cash basis or has quality customers that pay off th

4.68 3.98 The company is efficiently using its short-term liabilities and assets for supporti

2.49 2.25 The company is efficiently utilizes its assets to generate sales in 2021 the 2020

0.24 3.83 The company is efficiently utilizes its fixed assets to generate sales in 2021 the

100.24 95.85 The company has good inventory management and a higher demand for the p

0.00 0.00 The company is in beneficial position they takes longer to pay its bills in 2020 t

0.07 0.10 The company debt ratio is less the 0.4 in both year & its good for company

0.14 0.13 The company is successfully operating and generating income in 2021 then 20
 0.38 0.34 The company has high efficiency of earning revenue and covering business exp

0.21 0.18 The company efficiently uses its resources and assets to generate a profit in 20

0.34 0.29 The company higher ROE ratio can be one of the reasons to buy a company’s s

0.02 0.02 The company is more profitable and has more profits to distribute to its shareh

17.73 15.92 The company BVR high or low which can be used as the basis for decisions to b

0.86 0.96 The company stock is undervalued because the ratio is less than 1 in 2021 and

932.54 708.78 The company shares prices high in 2021 because ratio is low & vice versa for 2

56838.65 32834.14 The company performance is good in 2021 & worse in 2020 because A lower r
021 then 2020

both years but improve in 2021

customers that pay off their debts quickly in 2021 then 2020

ties and assets for supporting sales in 2020 then 2021

ate sales in 2021 the 2020

enerate sales in 2021 the 2020

higher demand for the product in 2021 then 2020

er to pay its bills in 2020 then 2021

its good for company

g income in 2021 then 2020

and covering business expenses and taxes in 2021 the 2020

to generate a profit in 2021 then 2020

sons to buy a company’s stock in 2021 is good

to distribute to its shareholders in 2021 then 2020

he basis for decisions to buy or sell shares

is less than 1 in 2021 and better in 2020

o is low & vice versa for 2020

n 2020 because A lower ratio is better and a higher ratio is worse

 TRI-FILM LIMITED

STATEMENT OF FINANCIAL POSITION

AS AT JUNE 30, 2021
2021 2020
- - - - Rupees in '000'- - - -

ASSETS
NON CURRENT ASSETS
Property, plant and equipment 6,694,903 6,825,355
Right-of-use asset 205,120 197,155
Intangibles 6,793 10,946
Long term deposits 6,383 6,288
CURRENT ASSETS 6,913,199 7,039,744
Inventories 4,527,514 2,464,747
Trade receivables 2,910,764 1,696,150
Advances and prepayments 133,819 91,901
Other receivables 256,106 234,054
Refunds due from government - sales tax 344,828 240,160
Income tax refundable 1,438,326 1,248,996
Cash and bank balances 206,868 137,358
9,818,225 6,113,366
TOTAL ASSETS 16,731,424 13,153,110

EQUITY AND LIABILITIES

SHARE CAPITAL AND RESERVES
Share capital 388,000 388,000
Share premium 999,107 999,107
General reserve 1,605,000 1,605,000
Unappropriated profit 1,715,384 883,818
LIABILITIES 4,707,491 3,875,925
NON CURRENT LIABILITIES
Long term borrowings 2,603,142 2,123,085
Deferred income - Government grant 14 153,628 18,394
Lease liability 33,003 31,569
Deferred taxation - net 15 377,907 219,301
Provision for Gas Infrastructure Development Cess - 529,844
Staff retirement benefits 17 80,888 58,417
Accumulated compensated absences 18 31,511 31,804
3,280,079 3,012,414
CURRENT LIABILITES
Trade and other payables 192,384,368 3,651,099
Unclaimed dividend 18,159 16,732
Accrued mark-up 20 120,033 122,467
Short term borrowings 21 5,761,136 2,179,556
Current portion of long term lease liability 3,334 3,131
Current portion of long term borrowings 13 456,824 291,786
8,743,854 6,264,771
TOTAL LIABILITIES 12,023,933 9,277,185
CONTINGENCIES AND COMMITMENTS
TOTAL EQUITY AND LIABILITIES 16,731,424 13,153,110

RATIO ANALYSI
ANNUAL REPORT 2021

Liquidity Ratios

Current ratio = Current assets / Current liabilities

Quick ratio = Cash+Bank+Investment+Account Receivables / Current liabilities

Cash ratio = Cash+Bank+Investment / Current liabilities

Activity Ratios

Account Receivables turnover ratio = Net credit sales / Average accounts receivable

Working Capital Ratio = Net Sales / Working Capital

Asset Turnover Ratio = Sales / Average Total Assets

Fixed Asset Turnover Ratio = Net Sales / (Fixed Assets Accumulated Depreciation)

Inventory Turnover Ratio = Cost of Goods Sold / Average Inventory

Days Payable Outstanding = Accounts Payable / (Cost of Sales/ Number of Days)

Leverage Financial Ratios

Debt Ratio = Total Debt / Total Assets

Profitability Ratios

Net Profit Margin = Net profit /Net Sales

Gross Profit Margin = Gross profit /Net Sales

Return on Assets = Net profit /Total Assets

Return on Equity = Net profit /Total shareholder Equity

Market Value Ratios

Earning Per Share Ratio = net profit / no. of outstanding Share

Book value Ratio = Total Equity / no. of outstanding Share

Market/Book (M/B) Ratio = Market price / Book value

Price Earnings (P/E) Ratio = Market price / EPS

Price Earning Growth Ratio = PE/ EPS(Growth)

ILM LIMITED

STATEMENT OF PROFIT OR LOSS AND

OTHER COMPREHENSIVE INCOME
FOR THE YEAR ENDED JUNE 30, 2021
2021 2020
- - - - Rupees in '000'- - - -

Net sale 19,054,464

Cost of sales 15,848,306
Gross profit 3,206,158
Distribution costs 495,167
Administrative expenses 465,716
960,883
2,245,275
Reversal / (loss) allowance on trade receivable 18,892
Other income 104,416
2,368,583
Other expenses 127,134
Finance cost 826,343
953,477
Profit before income tax 1,415,106
Income tax - net 373,246
Profit for the year 1,041,860
Other comprehensive (loss) / income for the year:
Items that will not be reclassified subsequently to profit or loss
Remeasurement of staff retirement benefits 16,294
Total comprehensive income for the year 1,025,566
Earnings per share - basic and diluted (Rupees) 26.85
Market price 14.5
RATIO ANALYSIS
ANNUAL REPORT 2021

2021 2020

1.12 0.98 This company is in good position to pay liabilities in 2021 then 2020

0.36 0.29 This company is in unstable to pay short term liab in both years but improve in 202

0.02 0.02 This company is not good to pay liab in cash both year

0.19 6.55 The company operates on a cash basis or has quality customers that pay off their d

-8.66 16.32 The company is efficiently using its short-term liabilities and assets for supporting s

1.28 1.15 The company is efficiently utilizes its assets to generate sales in 2021 the 2020

0.88 0.87 The company is efficiently utilizes its fixed assets to generate sales in 2020 the 202

4.53 5.13 The company has good inventory management and a higher demand for the produ

0.03 0.00 The company is in beneficial position they takes longer to pay its bills in 2021 then

0.20 0.23 The company debt ratio is less the 0.4 in both year & its good for company

0.05 0.04 The company is successfully operating and generating income in 2021 & 2020
0.17 0.16 The company has high efficiency of earning revenue and covering business expense

0.06 0.05 The company efficiently uses its resources and assets to generate a profit in 2021 &

4.52 0.16 The company higher ROE ratio can be one of the reasons to buy a company’s stock

4.52 0.16 The company is more profitable and has more profits to distribute to its shareholde

4.32 3.39 The company BVR high or low which can be used as the basis for decisions to buy o

3.36 4.27 The company stock is overvalued because the ratio is greater than 1 in both year b

3.21 91.52 The company shares prices high in 2021 because ratio is low & vice versa for 2020

0.71 577.60 The company performance is good in 2021 & worse in 2020 because A lower ratio
AND

2020
Rupees in '000'- - - -

15,089,802
12,649,012
2,440,790
473,583
414,085
887,668
1,553,122
70,317
164,710
1,647,515
65,011
808,992
874,003
773,512
159,401
614,111

2,454
616,565
15.83
021 then 2020

both years but improve in 2021

customers that pay off their debts quickly in 2021 then 2020

ties and assets for supporting sales in 2020 then 2021

ate sales in 2021 the 2020

enerate sales in 2020 the 2021

higher demand for the product in 2021 then 2020

er to pay its bills in 2021 then 2020

its good for company

g income in 2021 & 2020

and covering business expenses and taxes in 2020 the 2021

to generate a profit in 2021 & 2020

sons to buy a company’s stock in 2021 is good

to distribute to its shareholders in 2021 then 2020

he basis for decisions to buy or sell shares

greater than 1 in both year but current year they improve little

o is low & vice versa for 2020

n 2020 because A lower ratio is better and a higher ratio is worse