profitability Ratios shams textile mills ltd

2,009 2,010
1 Net profi Margin
net profit / Sales -83,372 130,777
2,700,814 3,351,493
-3.087 3.902

2 Gross profit Margin

Gross pProfit / Sales 137,156 408,740
2,700,814 3,351,493
5.078 12.196

3 Operating Profit Ratio

Operating Profit / sales 280,005 11,105
2,700,814 3,351,493
10.367 0.331

4 Operating Expense Ratio

Operating Expense / Sales 131,838 134,682
2,700,814 3,351,493
4.881 4.019

5 Return on Equity
Net Incom Aftter Tax / -83,372 130,777
Shareholder equity 398,586 544,734
-20.917 24.007

6 Return on Capital employed /

Net Income / Total Asset - -83,372 130,777
Current Liabilities 1,635,974 1,529,557
990,746 645,228 886,559 642,998
-0.129 0.203

7 Return on Assets
Net Income + Interest / -83,372 130,777
Total Assets 1,635,974 1,529,557
-5.096 8.550

8 Time Interest Earned

EBIT / Interest -116,939 165,296

Activity Ratios
 9 Total Asset turnover 2,700,814 3,351,493
Total sales / Total Assets 1,635,974 1,529,557
1.651 2.191

10 Debtors Turnover
Credit Sales / Average Debtors

11 Debtors Turnover in Days

360 / Debtors Turnover

12 Creditors Turnover
Credit purchase / Average Creditors

13 Creditors Turnover in Days

360 / Creditors Turnover

14 Inventotry Turnover 2,563,658 2,942,753

COGS / Average Inventory 289,186 300,483
8.865 9.793

15 Inventory Turnover in Days

360 / Inventory Turnover 360 360
8.865 9.793
40.609 36.761

16 Operating Cycle
Inventory Turnover in Days +
Debtors Turnover in Days

17 Cash Cycle
Operating Cycle -
Creditors Turnover in Days
Debt Ratios

18 Debt to Equity
Long term Debt / Shareholders Equity 201,377
39,709 241,086 84,633
398,586 544,734
 0.605 0.155

19 Long Term Debt to Total Assets

Long Term Debt / Total Assets 241,086 84,633
1,635,974 1,529,557
0.147 0.055

20 Long Term Debt to Capital Employed

Long Term Debt / Share Holedrs Equity + 241,086 84,633
Long Term Debt 398,586 544,734
241,086 639,672 84,633 629,367
0.377 0.134
 2,009 2,010

-12,220,450 13,428,329
120,619,904 445,619,746
-10.131 3.013

-21,034,925 4,063,130
120,619,904 445,619,746
-17.439 0.912

8,814,475 9,365,199
120,619,904 445,619,746
7.308 2.102

-34,710,098 -6,177,997
-99,325,564 -103,437,958
34.946 5.973

-34,710,098 -6,177,997
456,500,677 637,589,969
179,495,150 277,005,527 158,352,669 479,237,300
-0.125 -0.013

-34,710,098 -6,177,997
456,500,677 637,589,969
-0.076 -0.010

Activity Ratios
120,619,904 445,619,746
456,500,677 637,589,969
0.264 0.699

132,840,354 432,191,417
56,873,008 39,344,820
2.336 10.985

242,606,225 244,720,177
-99,325,564 -103,437,958
 -2.443 -2.366

242,606,225 244,720,177
456,500,677 637,589,969
0.531 0.384

242,606,225 244,720,177
-99,325,564 -103,437,958
242,606,225 143,280,661 244,720,177 141,282,219
1.693 1.732
SUMMARY OF LAST SIX YEARS FINANCIAL RESULTS
Description
Trading Result:
Sales
Gross Profit/(Loss)
Profit/(Loss) before taxation
Profit/(Loss) after taxation
Share Capital
Shareholders equity
Fixed Assets-Net (WDV)
Total Assets
Divided - Cash
Dividend - Bonus
Rs.
Rs.
Rs.
Rs.
Rs.
Rs.
Rs.
Rs.
%
%
Ratios
Profitability:
Gross profit/(Loss) margin
Profit/(Loss) before tax/sale
Profit/(Loss) after tax/sale
Return to Shareholders
Earning per share (BT)
Earning per share (AT)
Rs.
Rs.
2006 2005
( 9 Months)
2007
881,353,740
50,078,030
-6,541,546
-9,675,986
55,687,500
-17,335,835
377,053,935
511,695,319
 3%
-
480,959,170
26,159,079
4,488,930
10,479,617
55,687,500
-29,533,224
390,659,088
525,890,428
-
-
5.44%
0.93%
2.18%
0.81
1.88
2.56%
6.49%
5.47%
-3.75
3.16