KOHINOOR ENERGY

Areej Ali 24565

This Photo by Unknown Author is licensed under CC BY-SA

STATEMENT OF
FINANCIAL POSITION

 Non Current Assets

 Current Assets
 Equity
 Non Current Liabilities
 Current Liabilities
Non Current Assets

NCA
• Property, plant, and equipment
4,000,000
• Intangible Assets
3,500,000

3,000,000 • Trend: Decreasing

2,500,000

2,000,000
• Idle assets sold off in 2019
1,500,000
• Software sold off
1,000,000

500,000 • Kohinoor experiencing biggest rise

0
2021 2020 2019
Current Assets

CA
• Stores, spares and loose tools
10,000,000

9,000,000
• Stock in trade
8,000,000

7,000,000
• Trade Receivables
6,000,000

5,000,000
• Loans, advancements, deposits,
4,000,000

3,000,000
prepayment and other receivables
2,000,000

1,000,000
• Cash and Bank balance
0
2021 2020 2019
 CURRENT AND QUICK RATIO
current ratio
5

0 quick ratio
2021 2020 2019
4.5
Kohinoor Hubco Nishat Pakgen Power
4
3.5 Kohinoor
3 Hubco
Nishat
2.5
Pakgen Power
2
1.5
1
0.5
0
2021 2020 2019
ASSET TURNOVER AND RETURN ON ASSETS RATIO

asset turnover
70
60
50
40
30
20
10
0
2021 2020 2019
Return on Assets
18
Kohinoor Hubco Nishat Pakgen Power
16
14 Kohinoor
12 Hubco
10 Nishat
8 Pakgen Power

6
4
2
0
2021 2020 2019
Equity

total equity
• authorized share capital
6,600,000
• subscribed, and paid up capital
6,400,000
• unallocated profit (retained
6,200,000

6,000,000
earnings)
5,800,000 • Kohinoor experiencing largest
5,600,000
increase in 2020
5,400,000
2021 2020 2019
RETURN ON EQUITY RATIO

Return on equity
35

30

25
Kohinoor
Hubco
20 Nishat
Pakgen Power
15

10

0
2021 2020 2019
Non Current Liabilities

Non Current Liabilities

• won't be paid off for another
30,000
accounting year.
25,000
• In 2019 and 2020, no long-term
20,000

15,000
liabilities
10,000 • Also consists of lease liabilities
5,000

0
2021 2020 2019
Current Liabilities

current liabilities
• Trade and Other Payables
6,000,000
• Accrued finance cost
5,000,000
• Short term finances
4,000,000

3,000,000
• Unclaimed dividend
2,000,000

1,000,000

0
2021 2020 2019
PROFIT AND LOSS
STATEMENT

 Sales
 Cost of Goods Sold
 Gross Profit
 Operating Profit
 Net Profit
Sales

SALES
16218296
16929085
2019
58128888
7,504,738
Pakgen Power
12185385 Nishat Power
15581918 Hubco
2020
48321335 Kohinoor
7,548,782

10645671
11738487
2021
54639435
6,752,330

0 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 70,000,000

Cost of Goods Sold

COGS
13792637
10584021
2019
36640036
5,946,315
Pakgen Power
7618200 Nishat Power
5390640 Hubco
2020
17830929 Kohinoor
5,391,882

5078317
7989362
2021
21768718
4,983,277

0 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000 40,000,000

 Gross Profit

gross profit Gross Profit Margins

2425659 70
4997897
2019
21488852 60
1,558,423
Pakgen Power 50 Kohinoor
4567185 Nishat Power Hubco
6347847 Hubco 40 Nishat
2020
30490406 Kohinoor Pakgen Power
2,156,900 30

5567354 20
3443209
2021
32870717 10
1,769,053
0
0 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000 2021 2020 2019
Operating Profit

operating profit Operating Profit Margins

2251134 60
4723774
2019
19882858 50
850,445 Pakgen Power Kohinoor
4338402 Nishat Power 40 Hubco
6011206 Hubco Nishat
2020
28990616 Kohinoor 30 Pakgen Power
1,866,975
20
5351245
3140986
2021 10
31491727
1,473,553
0
0 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000 2021 2020 2019
 Net Profit

Net Profit Net Profit Margins

1485141 70
3769549
2019
11240837 60
551,477 Pakgen Power Kohinoor
50
2911041 Nishat Power Hubco
4870585 Hubco 40 Nishat
2020
25044209 Kohinoor Pakgen Power
1,036,658 30

4411282 20
2681134
2021
33688086 10
1,199,421
0
0 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000 40,000,000 2021 2020 2019
 Net Profit

Net Profit Net Profit Margins

1485141 70
3769549
2019
11240837 60
551,477 Pakgen Power Kohinoor
50
2911041 Nishat Power Hubco
4870585 Hubco 40 Nishat
2020
25044209 Kohinoor Pakgen Power
1,036,658 30

4411282 20
2681134
2021
33688086 10
1,199,421
0
0 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000 40,000,000 2021 2020 2019
 CASH FLOW
STATEMENTS

 Cash Flow from Operating Activities

 Cash Flow from Investing Activities
 Cash Flow from Financing Activities
Cash Flow from Operating Activities
KOHINOOR
CASHFLOW

  (Rupees in thousand)

Cash flows from operating activities

KOHINOOR
Cash (used in) / generated from operations
5266411 1,501,870 1,433,694
Employee benefits paid (129,628) (45,412) (44,216)
Mark up on borrowings paid (395,079) (791,000) (450,861)
Taxes refund / (paid) (1,990) (2,090) (2,476)
CASHFLOW
Net cash used in operating activities 4739714 663,368 936,141
 
Cash flows from investing activities
Purchase of property, plant and equipment

Advances given for capital expenditure -

(53,756) (98,955)
-
(461,087)
-
  (Rupees in thousand)
Interest / mark up income received 2019 324 394
Net decrease / (increase) in long term loans
and deposits Cash flows from operating
1303 1,445 4,140
Proceeds from sale of property, plant and activities
equipment
10031 3,943 10,822 Cash (used in) / generated from
Net cash used in investing activities (40,403) (93,243) (445,731) operations
 
Cash flows from financing activities
5266411 1,501,870 1,433,694
Dividend paid (1,694,198) (378,777) (638,050) Employee benefits paid
Long term finance received 114,245 (129,628) (45,412) (44,216)
Long term loans repaid during the year (29,641) - -
Mark up on borrowings paid
Net cash used in financing activities (1,609,594) (378,777) (638,050)
(395,079) (791,000) (450,861)
Taxes refund / (paid)
Net increase / (decrease) in cash and cash (1,990) (2,090) (2,476)
equivalents 3,089,717 191,348 (147,640)
Cash and cash equivalents at the
beginning of the year (5,087,499) (5,278,847) (5,131,207)

Cash and cash equivalents at the end of Net cash used in operating activities 4739714 663,368 936,141
the year (1,997,782) (5,087,499) (5,278,847)
Cash Flow from Investing Activities
KOHINOOR
CASHFLOW

  (Rupees in thousand)

Cash flows from operating activities

 
Cash (used in) / generated from operations

Employee benefits paid

5266411 1,501,870 1,433,694 KOHINOOR
(129,628) (45,412) (44,216)
Mark up on borrowings paid (395,079) (791,000) (450,861) CASHFLOW
Taxes refund / (paid) (1,990) (2,090) (2,476)

Net cash used in operating activities 4739714 663,368 936,141

  Cash flows from investing activities
Cash flows from investing activities
Purchase of property, plant and equipment
Purchase of property, plant and
Advances given for capital expenditure
(53,756) (98,955) (461,087) equipment (53,756) (98,955) (461,087)
- - -
Interest / mark up income received 2019 324 394 Advances given for capital
Net decrease / (increase) in long term loans
and deposits expenditure - - -
1303 1,445 4,140
Proceeds from sale of property, plant and Interest / mark up income received 2019 324 394
equipment
10031 3,943 10,822 Net decrease / (increase) in long term
Net cash used in investing activities
 
(40,403) (93,243) (445,731)
loans
Cash flows from financing activities and deposits 1303 1,445 4,140
Dividend paid (1,694,198) (378,777) (638,050)
Long term finance received 114,245 Proceeds from sale of property, plant
Long term loans repaid during the year (29,641) - - and
Net cash used in financing activities (1,609,594) (378,777) (638,050) equipment 10031 3,943 10,822
Net increase / (decrease) in cash and cash
equivalents 3,089,717 191,348 (147,640)
Cash and cash equivalents at the Net cash used in investing activities (40,403) (93,243) (445,731)
beginning of the year (5,087,499) (5,278,847) (5,131,207)

Cash and cash equivalents at the end of

the year (1,997,782) (5,087,499) (5,278,847)
 Cash Flow from Financing Activities
KOHINOOR
CASHFLOW

  (Rupees in thousand) KOHINOOR

CASHFLOW
Cash flows from operating activities
Cash (used in) / generated from operations
Cash flows from financing activities
5266411 1,501,870 1,433,694 Dividend paid (1,694,198) (378,777) (638,050)
Employee benefits paid (129,628) (45,412) (44,216) Long term finance received
Mark up on borrowings paid (395,079) (791,000) (450,861) 114,245
Taxes refund / (paid) (1,990) (2,090) (2,476) Long term loans repaid during the year

Net cash used in operating activities 4739714 663,368 936,141 (29,641) - -

 
Cash flows from investing activities
Purchase of property, plant and equipment Net cash used in financing activities (1,609,594) (378,777) (638,050)
(53,756) (98,955) (461,087)
Advances given for capital expenditure - - -
Interest / mark up income received 2019 324 394
Net decrease / (increase) in long term loans
and deposits Net increase / (decrease) in cash and cash
1303 1,445 4,140 equivalents 3,089,717 191,348 (147,640)
Proceeds from sale of property, plant and
equipment
10031 3,943 10,822

Net cash used in investing activities (40,403) (93,243) (445,731)

 
Cash and cash equivalents at the
Cash flows from financing activities beginning of the year (5,087,499) (5,278,847) (5,131,207)
Dividend paid (1,694,198) (378,777) (638,050)
Long term finance received 114,245
Long term loans repaid during the year (29,641) - -

Net cash used in financing activities (1,609,594) (378,777) (638,050) Cash and cash equivalents at the end of
the year (1,997,782) (5,087,499) (5,278,847)
Net increase / (decrease) in cash and cash
equivalents 3,089,717 191,348 (147,640)
Cash and cash equivalents at the
beginning of the year (5,087,499) (5,278,847) (5,131,207)

Cash and cash equivalents at the end of

the year (1,997,782) (5,087,499) (5,278,847)
Thank You
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