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H&V

The document provides financial information from 2011-2010 and analysis of balance sheets and income statements for those years. Key points: - Total assets in 2011 were 312% of 2010, with most line items increasing except long term deposits/prepayments which were unchanged. - Share capital and revenue reserves both increased from 2010 to 2011, with reserves increasing 269% compared to 164% the prior year. - Revenue in 2011 was 321% of the prior year, with gross profits and net profits also substantially higher in 2011 than 2010.

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Usman Saleem
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© Attribution Non-Commercial (BY-NC)
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128 views9 pages

H&V

The document provides financial information from 2011-2010 and analysis of balance sheets and income statements for those years. Key points: - Total assets in 2011 were 312% of 2010, with most line items increasing except long term deposits/prepayments which were unchanged. - Share capital and revenue reserves both increased from 2010 to 2011, with reserves increasing 269% compared to 164% the prior year. - Revenue in 2011 was 321% of the prior year, with gross profits and net profits also substantially higher in 2011 than 2010.

Uploaded by

Usman Saleem
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
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Horizontal Analysis of Balance Sheet

NON CURRENT ASSETS

2011

2010

Property, plant & equipment


Investment property
Long term investments
Long term loans and advances
Long term deposits and prepayments

445%
135%
100%
19%
0%

461%
141%
100%
14%
0%

Stores and spare parts


Stock in trade
Trade debts
Short term loans and advances
Short term deposits and prepayments
Accrued interest
Other receivables
Other financial assets
Taxation - net
Cash and bank balances

118%
531%
68%
7%
26%
524%
NIL
NIL
NIL
307%

148%
243%
70%
143%
12%
102%
NIL
NIL
NIL
200%

Total Assets

312%

225%

100%
269%

100%
164%

CURRENT ASSETS

SHARE CAPITAL AND RESERVES


Share capital
Revenue reserves

NON CURRENT LIABILITIES


Deferred liabilities
liability against assets subject to finance lease
CURRENT LIABILITIES
current portion of labilities aggainst asset subject to finance lease
Trade and other payables
Taxation - net

202% 1.970713
NIL
NIL

Total Liabilities

312%

0%
0
492% 3.907968
NIL
NIL

Verticle Analysis of Balance Statement

2.24661

2011

2010

6%
2%
1%
0%
0%

8%
3%
1%
0%
0%

0%
13%
3%
0%
0%
1%
5%
14%
54%

1%
8%
4%
3%
0%
0%
1%
20%
1%
49%

100%

100%

1%
42%

1%
36%

1%
0%

2%
0%

0%
56%
0%

0%
62%
0%

100%

100%

NON CURRENT ASSETS


Property, plant & equipment
Investment property
Long term investments
Long term loans and advances
Long term deposits and prepayments
CURRENT ASSETS
Stores and spare parts
Stock in trade
Trade debts
Short term loans and advances
Short term deposits and prepayments
Accrued interest
Other receivables
Other financial assets
Taxation - net
Cash and bank balances
Total Assets
SHARE CAPITAL AND RESERVES
Share capital
Revenue reserves
unappropriate profit
NON CURRENT LIABILITIES
Deferred liabilities
liability against assets subject to finance lease
CURRENT LIABILITIES
current portion of labilities aggainst asset subject to finance lease
Trade and other payables
Taxation - net
Total Laibilities

Horizontal Analysis of Income Statemen


2011
321%

2009

2008

2007

Revenue - net

81%
150%
86%
17%
0%

91%
153%
100%
19%
0%

100%
100%
100%
100%
0%

Cost of sales

316%

Surcharge

367%

Gross profit

332%

134%
236%
61%
84%
10%
107%
NIL
NIL
NIL
66%

105%
196%
71%
575%
347%
45%
NIL
NIL
NIL
124%

100%
100%
100%
100%
100%
100%
NIL
NIL
NIL
100%

117%

138%

100%

Operating expenses

100%
104%

31%
NIL
0%
149%
NIL

100%
103%

37%
NIL
53%
198%
NIL

100%
100%

100%
100%
100%
100%
NIL

Selling and distribution cost

290%

Administrative expenses

122%

operating profit
Finance cost

138%

5%

Other operating income

339%

Workers profit participation fund

371%

Taxation

204%

Profit after taxation

482%

Revenue - net

Verticle Analysis of Income Statement


2011
100%

Cost of sales

-75%

Surcharge

-4%
-79%
21%

Gross profit
117%

1461%

100%
Operating expenses
Selling and distribution cost

0%

2009

2008

2007
Administrative expenses

3%
6%
2%
1%

3%
5%
2%
1%

4%
5%
3%
6%

1%
16%
7%
3%
0%
1%
2%
23%
4%
31%

1%
11%
7%
19%
1%
0%
0%
0%
0%
49%

1%
8%
13%
5%
1%
1%
0%
0%
0%
55%

100%

100%

100%

2%
44%
8%

2%
36%
10%

3%
49%
11%

0%
0%

0%
0%

2%
0%

0%
45%
0%

0%
51%
0%

0%
35%
0%

100%

100%

100%

Operating Profit

-1%
-2%
20%

Finance cost

0%

Other operating income

8%

Workers profit participation fund

-1%
27%

Taxation

-6%

Profit after taxation

21%

Analysis of Income Statement


2010
2009
132%
87%

2008
131%

2007
100%

118%

98%

137%

100%

193%

78%

113%

100%

170%

47%

109%

100%

199%

63%

77%

100%

81%

113%

99%

100%

730%

118%

428%

100%

3%

7%

12%

100%

199%

174%

113%

100%

195%

78%

113%

100%

117%

55%

93%

100%

247%

93%

127%

100%

nalysis of Income Statement


2010
2009
100%
100%

2008
100%

2007
100%

-68%

-86%

-80%

-76%

-5%
-73%
27%

-3%

-3%

-3%

11%

17%

21%

-1%

0%

0%

0%

-2%
-3%
24%

-5%
-5%
6%

-3%
-3%
14%

-4%
-4%
4%

0%

0%

0%

0%

12%

16%

7%

8%

-2%
34%

-1%
21%

-1%
20%

-1%
23%

-8%

-6%

-7%

-9%

26%

15%

13%

14%

Verticle Analysis
NON CURRENT ASSETS

2011

2010

2009

2008

2007

6%
2%
1%
0%
0%

8%
3%
1%
0%
0%

3%
6%
2%
1%
0%

3%
5%

4%
5%

2%
1%

3%
6%

0%
13%
3%
0%
0%
1%
5%
14%
0%
54%

1%
8%
4%
3%
0%
0%
1%
20%
1%
49%

1%
16%
7%
3%
0%
1%
2%
23%
4%
31%

1%
11%
7%
19%
0%
0%
1%
0%
0%
49%

1%
8%
13%
5%
0%
1%
1%
0%
0%
55%

100%

100%

100%

100%

100%

1%
42%
0%

1%
36%
0%

2%
44%
8%

2%
36%
10%

3%
49%
11%

Deferred liabilities
1%
2%
liability against assets subject to finance lease
0%
0%
CURRENT LIABILITIES
current portion of labilities aggainst asset subject to finance
0%
lease0%
Trade and other payables
56%
62%
Taxation - net
0%
0%

0%
0%

0%
0%

2%
0%

0%
45%
0%

0%
51%
0%

0%
35%
1%

100%

100%

100%

Property, plant & equipment


Investment property
Long term investments
Long term loans and advances
Long term deposits and prepayments
CURRENT ASSETS
Stores and spare parts
Stock in trade
Trade debts
Short term loans and advances
Short term deposits and prepayments
Accrued interest
Other receivables
Other financial assets
Taxation - net
Cash and bank balances
Total Assets
SHARE CAPITAL AND RESERVES
Share capital
Revenue reserves
unappropriated profit
NON CURRENT LIABILITIES

Total Liabilities

100%

100%

Revenue - net

2011
100%

Cost of sales

-75%

Surcharge

-4%
-79%
21%

Gross profit

Operating expenses
Selling and distribution cost
Administrative expenses

0%
-1%
-2%
20%

Finance cost

0%

Other operating income

8%

Workers profit participation fund


Profit before taxation

-1%
27%

Taxation

-6%

Profit after taxation

21%

2010
100%

2009
100%

2008
100%

2007
100%

-68%

-86%

-80%

-76%

-5%
-73%
27%

-3%

-3%

-3%

11%

17%

21%

-1%

0%

0%

0%

-2%
-3%
24%

-5%
-5%
6%

-3%
-3%
14%

-4%
-4%
4%

0%

0%

0%

0%

12%

16%

7%

8%

-2%
34%

-1%
21%

-1%
20%

-1%
23%

-8%

-6%

-7%

-9%

26%

15%

13%

14%

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