Banking

REPRODUCED INCOME STATEMENT
SALES
Less: Government levies
NET SALES
Less: Cost of sales
GROSS PROFIT
Other income
Profit from operations
Selling and Distribution cost
Administrative expenses
Other operating expenses

Finance cost
NET PROFIT BEFORE TAXATION
Taxation
NET PROFIT AFTER TAXATION
Earnings per share - Basic (Rupees)

Earnings per share - Diluted (Rupees)
Earnings per share - Diluted and Basic(Rupees)
ME STATEMENT
FY12
FY11
FY10
FY12(DGKC)
Rupees'000
Rupees'000
Rupees'000
Rupees'000
5,788,302
4,902,396
-1,045,709
-1,093,941
11,523,050
4,742,593
3,808,455
22,949,853
-8,454,600
-3,919,540
-3,292,871
-15,443,098
3,068,450
823,053
515,584
7,506,755
26,519
28,053
27,220
1,187,936
5,723,250
-101,642
-74,149
-47,737
-2,202,901
-129,180
-147,938
-103,490
-267,705
-72,457
-36,944
-25,460
-500,835
-1,825,445
-103,922
-41,206
-1,670,784
966,245
488,153
324,911
4,052,466
-413,655
-62,492
-74,732
55,652
552,590
425,661
250,179
4,108,118
0.29
0.52
0.31
0.29
0.34
0.3
9.38
FY12
Rupees'000
SHARE CAPITAL AND RESERVES
Share capital
Advance against issue of shares
Reserves
13,798,150
6 106,955
13,905,105
NON - CURRENT LIABILITIES

Subordinated loan - unsecured
Long term financing - secured
10,174,513
Fair value of derivative

Deferred tax liability - net
1,104,823
CURRENT LIABILITIES
Trade and other payables
1,778,447
Markup accrued
349,377
Short term borrowings - secured
985,954
Current portion of long term financing
2,380,395
5,494,173
Total Equity and Liabilities
30,703,465
NON - CURRENT ASSETS

Property, plant and equipment
Long term advance
25,897,954
3,600
Long term deposits and prepayments
642,093
CURRENT ASSETS
Stores, spares and loose tools
2,554,433
Stock in trade
955,337
Trade debts
64,241
Advances
13,077
Trade deposits, short term prepayments

and balances with statutory authority
192,024
Interest accrued
393
Other receivables
165,242
Cash and bank balances
215,071
4,159,818
Total Assets
30,703,465
FY11
FY10
Rupees'000
Rupees'000
7,419,887
7,419,887
861,871
2,732,259
2,190,798
11,014,017
9,610,685
3,189,000
400,000
11,805,480
11,909,030
72,026
794,918
788,636
1,290,968
1,698,674
444,297
349,130
1,901,333
865,727
1,748,142
1,071,384
5,384,740
3,984,915
32,210,829
26,779,999
26,658,079
23,819,040
4,500
5,400
756,124
884,841
2,444,173
1,060,533
493,922
96,684
36,960
24,514
40,733
46,981
769,467
601,364
836
567
27,188
47,858
978,847
192,217
4,792,126
2,070,718
32,210,829
26,779,999
FY12
Rupees'000
EQUITY AND LIABILITIES
Capital and reserves
Authorised capital
- 950,000,000 (2011: 950,000,000) ordinary
shares of Rs 10 each
9,500,000
- 50,000,000 (2011: 50,000,000) preference

500,000
10,000,000
Issued, subscribed and paid up capital

438,119,118 (2011: 438,119,118) ordinary
Reserves
Accumulated profit
4,381,191
6 23,562,612
4,986,829
32,930,632
Non-current liabilities
Long term finances
4,629,083
Long term deposits
68,355
Retirement and other benefits
185,116
Deferred taxation
1,666,069
Current liabilities
Accrued markup
2,108,894
162,931
Short term borrowing-secured
6,733,467
Current portion of non-current liabilities
2,165,561
Provision for taxation
35,090
11,205,943
Total Equities and Liabilities
50,685,198
ASSETS
Non-current assets
Intangible assets
Investments
Long term loans, advances and deposits
27,185,726
73,808
4,864,945
120,342
32,244,821
Current assets
4,137,262
Stock-in-trade
954,645
Trade debts
317,970
Investments
11,126,051
Advances, deposits, prepayments and other

receivables
1,476,008
428,441
18,440,377
Total Assets
50,685,198
2012 (FCCL)
Rupees'000
Cash flows from operating activities
Net profit before taxation
Adjustments for:
Depreciation
Provision for compensated absences
Reveral of provision of bad debts
Workers' (Profit) Participation Fund
including interest and WWF
Finance cost
(Gain)/ loss on disposal of property,
Interest income including interest on
long term advance
Operating cash flows before working
capital changes
Increase in stores and stocks
Long term deposits - net
Decrease in long-term deposits and
prepayments
Decrease in long-term advance
Decrease in retention money
Increase in trade debts
Decrease in advances
Decrease /(increase) in trade deposits,
short term prepayments and balance
with statutory authority
Decrease in other receivables
Increase in trade and other payables
Cash generated from/ (used in)
operating activities
Compensated absences paid
Payment to Workers' (Profit)
Participation Fund
Taxes paid
2011(FCCL)
Rupees'000
966,245
488,153
1,070,083
20,321
-
392,137
28,134
-
71,455
36,033
1,825,187
-7,523
103,858
140
-9,343
-9,898
2,970,180
550,404
3,936,425
1,038,557
-571,675
-
-1,780,878
-
15,559
900
-27,281
27,656
900
-12,446
6,248
586,815
-146,507
2,193
20,670
512,827
240,901
531,437
-1,655,553
4,467,862
-616,996
-21,651
-17,424
-26,464
-17,534
-114,248
-84,314
Net cash generated from/ (used in)

Cash flows from investing activities
Additions in property, plant and
equipment excluding borrowing cost
capitalized
Proceeds from disposal of property,
plant and equipment
Long term loans, advances and
deposits - net
Dividends Received
Interest received on bank deposits and
long term advance
Net cash used in investing activities
Cash flows from financing activities
Repayment of long term finances
Proceeds from long-term loans
Repayment of sub-ordinated loan
Proceeds from long-term finances
Proceeds from issue of shares - net of
transaction cost
Advance against issue of shares - net
Dividend paid on ordinary shares
Dividend paid on preference shares
(Payment)/proceeds from short term
borrowings
Payment of guarantee premium and
other cost
Finance cost paid
Net cash (used in)/ generated from
financing activities
(Decrease) / increase in cash and cash
equivalents
Cash and cash equivalents at
beginning of the year
Cash and cash equivalents at end of the
year
4,305,499
-736,268
-142,147
-1,402,563
7,853
4,809
9,786
9,629
-124,508
-1,388,125
-1,671,082
-3,189,000
-3,289,000
3,289,000
-
2,325,555
-66,885
854614
-8
-33,443
-466,375
607,284
-11,238
-1,427,975
-2,223,508
-4,495,762
2,482,701
-314,771
358,308
483,888
125,580
169,117
483,888
2010(FCCL)
2012 (DGKC)
Rupees'000
-
324,911
327,130
19,435
-1,567
25,407
40,284
-982
-1,792,708
-
-12,544
397,163
722,074
18,312
-
-2,538
124,142
900
-143,739
31,694
-9,622
-373,013
-2,390
206,935
-146,781
575,293
6,162,787
-13,825
-75,874
-20,205
-106,678
-335,702
378,916
4,011,634
-3,006,336
-2,751,451
4,324
30,300
12,877
1,058,707
12,694
52,735
-2,989,318
-1,596,832
-325,000
4,244,000
-
-2,132,049
-7
-16,721
379,090
-1,375,549
2,905,813
-225,667
295,411
2,189,135
-169,831
-8,494,161
125,580
-6,305,026
1,906,382
Income statement
SALES
NET SALES
Less: Cost of sales
GROSS PROFIT
Other income
Finance cost
Taxation

Share capital

Reserves

CURRENT LIABILITIES
Markup accrued

Long term advance
CURRENT ASSETS
Stock in trade
Trade debts
Advances
Trade deposits, short term prepayments and balances with statutory authority
Interest accrued
Other receivables
Total Assets
CASH FLOW STATMENT

(USED AS A PERCENTAGE OF NET SALES
NET SALES

Adjustments for:
Depreciation
Workers' (Profit) Participation Fund including interest and WWF
Finance cost
(Gain)/ loss on disposal of property, plant and equipment
Interest income including interest on long term advance
Operating cash flows before working capital changes

Decrease in long-term deposits and prepayments
Decrease /(increase) in trade deposits, short term prepayments and balance with statutory authority
Cash generated from/ (used in) operating activities
Payment to Workers' (Profit) Participation Fund
Taxes paid
Net cash generated from/ (used in) operating activities
Additions in property, plant and equipment excluding borrowing cost capitalized
Proceeds from disposal of property, plant and equipment
Long term loans, advances and deposits - net
Dividends Received
Interest received on bank deposits and long term advance
Proceeds from issue of shares - net of transaction cost
(Payment)/proceeds from short term borrowings
Payment of guarantee premium and other cost
Finance cost paid
Net cash (used in)/ generated from financing activities
(Decrease) / increase in cash and cash equivalents
Cash and cash equivalents at beginning of the year
Cash and cash equivalents at end of the year
COMMON SIZE ANALYSIS

Income statement
SALES
NET SALES
Less: Cost of sales
GROSS PROFIT
Other income
Finance cost
Taxation
BALANCE SHEET
FC

Share capital

Reserves

CURRENT LIABILITIES
Markup accrued

Long term advance
CURRENT ASSETS
Stock in trade
Trade debts
Advances
Trade deposits, short term prepayments and balances with statutory authority
Interest accrued
Other receivables
Total Assets
CASH FLOW STATMENT

(USED AS A PERCENTAGE OF NET SALES
NET SALES

Adjustments for:
Depreciation
Workers' (Profit) Participation Fund including interest and WWF
Finance cost
(Gain)/ loss on disposal of property, plant and equipment
Interest income including interest on long term advance
Operating cash flows before working capital changes

Decrease in long-term deposits and prepayments
Decrease /(increase) in trade deposits, short term prepayments and balance with statutory authority
Cash generated from/ (used in) operating activities
Payment to Workers' (Profit) Participation Fund
Taxes paid
Net cash generated from/ (used in) operating activities
Additions in property, plant and equipment excluding borrowing cost capitalized
Proceeds from disposal of property, plant and equipment
Long term loans, advances and deposits - net
Dividends Received
Interest received on bank deposits and long term advance
Proceeds from issue of shares - net of transaction cost
(Payment)/proceeds from short term borrowings
Payment of guarantee premium and other cost
Finance cost paid
Net cash (used in)/ generated from financing activities
(Decrease) / increase in cash and cash equivalents
Cash and cash equivalents at beginning of the year
Cash and cash equivalents at end of the year
LYSIS
FCCL
FY12
FCCL
%of revenues
FY11
%of revenue
Rupees'000
Rupees'000
5,788,302
122.0493093
-1,045,709
-22.04930931
11,523,050
100
4,742,593
100
-8,454,600
-73.37119947
-3,919,540
-82.64550637
3,068,450
26.62880053
823,053
17.35449363
26,519
0.230138722
28,053
0.591511859
-101,642
-0.882075492
-74,149
-1.563469604
-129,180
-1.121057359
-147,938
-3.119348424
-72,457
-0.628800535
-36,944
-0.778983143
-1,825,445
-15.84168254
-103,922
-2.191248543
966,245
8.38532333
488,153
10.29295577
-413,655
-3.589804783
-62,492
-1.317675795
552,590
4.795518548
425,661
8.975279979
% of total assets
FY11
FCCL
FY12
Rupees'000
13,798,150
% of total assets
Rupees'000
44.94004178
7,419,887
23.03538043
861,871
2.675718157
6106955
19.89011664
2,732,259
8.482423722
13,905,105
45.28839009
11,014,017
34.19352231
3,189,000
9.900397161
11,805,480
36.65065559
10,174,513
33.13799599
1,104,823
3.598365852
794,918
2.467859489
1,778,447
5.792333211
1,290,968
4.007869527
349,377
1.137907399
444,297
1.37934047
985,954
3.211214109
1,901,333
5.90277574
2,380,395
7.752854605
1,748,142
5.427187236
5,494,173
17.89430932
5,384,740
16.71717297
30,703,465
100
32,210,829
100
84.34863622
25,897,954
84.34863622
26,658,079
82.76123226
3,600
0.011725061
4,500
0.013970457
642,093
2.091272109
756,124
2.347421732
2,554,433
8.319689651
2,444,173
7.588047486
955,337
3.111495722
493,922
1.533403564
64,241
0.209230457
36,960
0.11474402
13,077
0.042591284
40,733
0.126457472
192,024
0.625414754
769,467
2.388845689
393
0.001279986
836
0.0025954
165,242
0.538186814
27,188
0.084406396
215,071
0.700477943
978,847
3.038875528
4,159,818
13.54836661
4,792,126
14.87737556
30,703,465
100
32,210,829
100
11,523,050
4,742,593
2012 (FCCL)
Rupees'000
966,245
1,070,083
20,321
71,455
1,825,187
-7,523
-9,343
2,970,180
3,936,425
-571,675
2011(FCCL)
Rupees'000
8.38532333
9.286456277
0.176350879
0
0.62010492
15.83944355
-0.065286534
-0.081080964
25.77598813
34.16131146
-4.9611431
488,153
10.29295577
392,137
28,134
36,033
103,858
140
-9,898
550,404
1,038,557
-1,780,878
8.268409286
0.593219785
0
0.759774242
2.18989907
0.002951972
-0.208704394
11.60554996
21.89850573
-37.55072383
2
900
-27,281
27,656
586,815
2,193
512,827
531,437
4,467,862
-21,651
-26,464
-114,248
4,305,499
0
1.73565E-05
0.007810432
0
-0.236751554
0.240005901
5.092531925
0.01903142
4.450444978
4.611947358
38.77325882
-0.187892962
-0.229661418
-0.991473612
37.36423082
15,559
900
-12,446
6,248
-146,507
20,670
240,901
-1,655,553
-616,996
-17,424
-17,534
-84,314
-736,268
0
0.328069476
0.01897696
0
-0.262430278
0.131742277
-3.089175057
0.435837526
5.079520844
-34.90818209
-13.00967635
-0.367393955
-0.369713361
-1.77780383
-15.5245875
-142,147
7,853
9,786
-124,508
-1.233588329
0.068150359
0
0
0.084925432
-1.080512538
-1,402,563
4,809
9,629
-1,388,125
-29.57375849
0.101400226
0
0
0.203032392
-29.26932587
-1,671,082
-3,189,000
-3,289,000
2,325,555
-66,885
-466,375
-1,427,975
-4,495,762
-314,771
483,888
169,117
-14.50208061
0
-27.67496453
-28.54279032
20.18176611
0
0
-0.580445281
-4.04732254
0
44.77814362
-39.01538221
-2.731663926
4.199304872
1.467640946
3,289,000
-
0
69.35024785
0
0
0
18.01997346
-0.000168684
-0.705162766
12.80489386
-0.23695898
-46.88380386
52.34902088
7.555107512
2.647918554
10.20302607
854614
-8
-33,443
607,284
-11,238
-2,223,508
2,482,701
358,308
125,580
483,888
VERTICAL COMMON SIZED ANALYSIS

DGKC
FY10
% of revenue
FY12
% of revenue
Rupees'000
5,788,302
122.0493093
-1,045,709
-22.04930931
4,742,593
100
22,949,853
100
-3,919,540
-82.64550637
-15,443,098
-67.29061838
823,053
17.35449363
7,506,755
32.70938162
28,053
0.591511859
1,187,936
5.176224876
5,723,250
24.93806823
-74,149
-1.563469604
-2,202,901
-9.59875865
-147,938
-3.119348424
-267,705
-1.16647806
-36,944
-0.778983143
-500,835
-2.18230156
-103,922
-2.191248543
-1,670,784
-7.280151206
4,052,466
17.65791702
55,652
0.242493928
4,108,118
17.90041095
488,153
-62,492
425,661
10.29295577
-1.317675795
8.975279979
DGKC
FY10
FY12
% of total assets
Rupees'000
Rupees'000
EQUITY AND LIABILITIES
7,419,887
27.70682329
Capital and reserves
Authorised capital
2,190,798
8.180724727
9,610,685
35.88754802
- 950,000,000 (2011: 950,000,000)

ordinary shares of Rs 10 each
- 50,000,000 (2011: 50,000,000)
preference shares of Rs 10 each
9,500,000
500,000
10,000,000
Issued, subscribed and paid up

capital
438,119,118 (2011: 438,119,118)
ordinary shares of Rs 10 each
400,000
1.493652035
11,909,030
44.46986723
72,026
0.268954454
Reserves
788,636
2.944869415
Accumulated profit
4,381,191
623,562,612
4,986,829
32,930,632
1,698,674
6.343069692
Non-current liabilities
349,130
1.303696837
Long term finances
4,629,083
865,727
3.232737238
Long term deposits
68,355
1,071,384
4.000687229
Retirement and other benefits
185,116
3,984,915
14.880191
Deferred taxation
1,666,069
Current liabilities
26,779,999
100

Accrued markup
2,108,894
162,931
23,819,040
88.94339391
Short term borrowing-secured
6,733,467
5,400
0.020164302
Current portion of non-current

liabilities
2,165,561
884,841
3.3041114
Provision for taxation
35,090
11,205,943
1,060,533
3.960168184
96,684
0.361030633
Total Equities and Liabilities
24,514
0.091538465
ASSETS
46,981
0.175433166
Non-current assets
50,685,198
601,364
2.245571406
567
0.002117252
Intangible assets
47,858
0.178707998
Investments
192,217
0.717763283

deposits
27,185,726
73,808
4,864,945
7.732330386
120,342
32,244,821
2,070,718
Current assets
26,779,999
100
4,137,262
Stock-in-trade
954,645
Trade debts
317,970
Investments
11,126,051
Advances, deposits, prepayments

and other receivables
1,476,008
428,441
18,440,377
Total Assets
4,742,593
2010(FCCL)
50,685,198
22,949,853
2012 (DGKC)
Rupees'000
324,911
6.850914679
327,130
19,435
-1,567
25,407
40,284
-982
-12,544
397,163
722,074
18,312
6.897703429
0.409796919
-0.033040997
0.535719595
0.849408752
-0.020705972
-0.264496658
8.374385067
15.22529975
0.38611789
-1,792,708
-
-7.811413868
124,142
900
-143,739
31,694
-9,622
-373,013
-2,390
206,935
-146,781
575,293
-13,825
-75,874
-106,678
378,916
0
2.617597588
0.01897696
-3.03081036
0.668284207
-0.202884793
-7.865169961
-0.050394373
4.363330355
-3.094952487
12.13034726
-0.291507199
-1.599842112
-2.249360213
7.989637736
6,162,787
-20,205
-335,702
4,011,634
-0.08803978
-1.462763182
17.47999867
-3,006,336
4,324
12,694
-2,989,318
-63.39013278
0.091173752
0
0
0.267659485
-63.03129954
-2,751,451
30,300
12,877
1,058,707
52,735
-1,596,832
-11.98897004
0.132026989
0.056109292
4.613131945
0.229783607
-6.957918205
-325,000
4,244,000
-7
-16,721
379,090
-1,375,549
2,905,813
295,411
-169,831
125,580
-6.852791289
89.48691148
0
0
0
0
-0.000147599
-0.35257084
7.993306615
0
-29.00415448
61.27055389
6.228892085
-3.580973531
2.647918554
-2,132,049
-9.290033361
1,906,382
-
8.306728588
-2,538
-
-0.011058894
26.8532744
-225,667
2,189,135
-8,494,161
-6,305,026
-0.983304773
9.538775695
-37.01183184
-27.47305615
% of total assets
18.74314469
0.9864813
19.72962599
8.643925984
1230.265712
9.838827107
64.97090531
9.133007629
0.134861858
0.365226945
3.287091825
4.160768988
0.321456769
13.28487856
4.27257086
0.069231258
22.10890643
100
53.63642064
0.145620424
9.598354533
0.237430265
63.61782586
8.16266319
1.883478881
0.627342918
21.9512825
2.91210858
0.845298069
36.38217414
100
TREND ANALYSIS
NORMAL INCOME STATEMENT
FY10
FY11
Rupees'000
Rupees'000
SALES
4,902,396
5,788,302
-1,093,941
-1,045,709
NET SALES
3,808,455
4,742,593
Less: Cost of sales
-3,292,871
-3,919,540
GROSS PROFIT
515,584
823,053
Other income
27,220
28,053
-47,737
-74,149
-103,490
-147,938
-25,460
-36,944
Finance cost
-41,206
-103,922
324,911
488,153
Taxation
-74,732
-62,492
250,179
425,661
NORMAL BALANCE SHEET
FY10
FY11
Rupees'000
Rupees'000
7,419,887
7,419,887
861,871

Share capital
Reserves
2,190,798
2,732,259
9,610,685
11,014,017
400,000
3,189,000
11,909,030
11,805,480
72,026
788,636
794,918
1,698,674
1,290,968
Markup accrued
349,130
444,297
865,727
1,901,333
1,071,384
1,748,142
3,984,915
5,384,740
26,779,999
32,210,829
23,819,040
26,658,079
5,400
4,500
884,841
756,124
1,060,533
2,444,173
Stock in trade
96,684
493,922
Trade debts
24,514
36,960
Advances
46,981
40,733
Trade deposits, short term

prepayments and balances with
601,364
769,467
CURRENT LIABILITIES

Long term advance
CURRENT ASSETS
Interest accrued
567
836
Other receivables
47,858
27,188
192,217
978,847
2,070,718
4,792,126
26,779,999
32,210,829
Total Assets
NORMAL CASH FLOW STATEMENT
2012 (FCCL)
Rupees'000
Adjustments for:
Depreciation
Finance cost
plant and equipment
long term advance
capital changes
prepayments
2011(FCCL)
Rupees'000
966,245
488,153
1,070,083
392,137
20,321
28,134
71,455
36,033
1,825,187
103,858
-7,523
140
-9,343
-9,898
2,970,180
550,404
3,936,425
1,038,557
-571,675
-
-1,780,878
-
15,559
900
-27,281
900
-12,446
Decrease /(increase) in trade
deposits, short term prepayments and
balance with statutory authority
Participation Fund
Taxes paid
capitalized
plant and equipment
deposits - net
Dividends Received
Interest received on bank deposits
and long term advance
Proceeds from issue of shares - net
of transaction cost
borrowings
other cost
Finance cost paid
(Decrease) / increase in cash and
cash equivalents
27,656
6,248
586,815
-146,507
2,193
512,827
531,437
20,670
240,901
-1,655,553
4,467,862
-616,996
-21,651
-17,424
-26,464
-17,534
-114,248
-84,314
4,305,499
-736,268
-142,147
-1,402,563
7,853
4,809
9,786
9,629
-124,508
-1,388,125
-1,671,082
-3,189,000
-3,289,000
3,289,000
-
2,325,555
854614
-66,885
-8
-33,443
-466,375
607,284
-11,238
-1,427,975
-2,223,508
-4,495,762
2,482,701
-314,771
358,308
483,888
125,580

year
169,117
483,888
HORIZONTAL COMMON SIZE FOR 3 Years
FY12
FY10
Rupees'000
Rupees'000
SALES
11,523,050
NET SALES
-8,454,600
Less: Cost of sales
3,068,450
GROSS PROFIT
26,519
Other income
-101,642
-129,180
-72,457
-1,825,445
Finance cost
966,245
-413,655
Taxation
552,590
HORIZONTAL COMMON SIZE FOR THREE YEARS
FY12
FY10
Rupees'000
Rupees'000
13,798,150
-
Share capital
6,106,955
Reserves
13,905,105
-
10,174,513
1,104,823
CURRENT LIABILITIES
1,778,447
349,377
Markup accrued
985,954
2,380,395
5,494,173
30,703,465

25,897,954
3,600
642,093
Long term advance
CURRENT ASSETS
2,554,433
955,337
Stock in trade
64,241
Trade debts
13,077
Advances
192,024
Trade deposits, short term

prepayments and balances with
393
Interest accrued
165,242
Other receivables
215,071
4,159,818
30,703,465
Total Assets
HORIZONTAL COMMON SIZE FOR THREE YEARS
2010(FCCL)
Rupees'000
324,911
327,130
19,435
-1,567
25,407
40,284
-982
-12,544
2012 (FCCL)
Rupees'000
Adjustments for:
Depreciation
Finance cost
plant and equipment
long term advance
397,163
722,074
18,312
124,142
900
-143,739
31,694
1
1
1
0
1
1
1
1
1

capital changes
prepayments
1
1
0
1
1
0
1
-9,622
-373,013
-2,390
206,935
-146,781
575,293
-13,825
-75,874
-106,678
378,916
-3,006,336
4,324
12,694
-2,989,318
-325,000
4,244,000
-7
-16,721
379,090
-1,375,549
2,905,813
295,411
-169,831
Decrease /(increase) in trade
deposits, short term prepayments and
balance with statutory authority
Participation Fund
Taxes paid
capitalized
plant and equipment
deposits - net
Dividends Received
Interest received on bank deposits
and long term advance
Proceeds from issue of shares - net of
transaction cost
borrowings
other cost
Finance cost paid
(Decrease) / increase in cash and
cash equivalents
1
1
1
1
1
1
1
1
1
1
1
1
0
0
1
1
1
0
1
1
1
0
0
1
1
0
1
1
1
1
125,580

year
MMON SIZE FOR 3 Years
FY11
FY12
Rupees'000
Rupees'000
1.18070878
0.955909871
1.245280041
3.025649509
1.190310826
2.567546679
1.596350934
5.95140656
1.030602498
0.974246877
1.553281522
2.129207952
1.429490772
1.248236545
1.451060487
2.845915161
2.522011358
44.30046595
1.502420663
2.973875923
0.836214741
5.53517904
1.701425779
2.208778515
ON SIZE FOR THREE YEARS
FY11
FY12
Rupees'000
Rupees'000
1.859617269
1.247152407
2.78754819
1.146017896
1.446838077
#DIV/0!
7.9725
0.991304917
0.854352789
#VALUE!
1.007965652
1.400928946
0.75998573
1.046961924
1.272583278
1.000707473
2.196226986
1.138874033
1.631667077
2.221794427
1.351281019
1.378742834
1.202794257
1.146507324
1.119191999
1.087279504
0.833333333
0.666666667
0.854530927
0.725659186
2.30466473
2.40863132
5.108621902
9.881024782
1.50770988
2.620584156
0.867010068
0.278346566
1.279536188
0.319314093
1.474426808
0.693121693
0.568097288
3.45275607
5.092405979
1.118896872
2.314234
2.008877114
1.202794257
1.146507324
ON SIZE FOR THREE YEARS
2011(FCCL)
Rupees'000
2010(FCCL)
Rupees'000
0.505206237
0.336261507
0.366454752
0.305705258
1.38447911
0.956399783
0.504275418
0.056902663
0.022071163
-0.018609597
0.130533032
1.059402761
1.34260944
0.185309981
0.133716812
0.263832538
0.183433953
3.115193073
0
-0.032032186
0
7779.5
62071
1
0
0.456214948
1
0
-1.161760933
0.225918426
-0.347917269
-0.249664715
-0.635656894
9.425444596
0.469751008
-3.115238495
-1.089831281
0.403518145
-0.276196426
-0.138096477
0.128762482
0.804766523
0.638538636
0.662560459
2.867064692
0.737991037
0.933740634
-0.171006427
0.088007453
9.866989806
21.1494861
0.612377435
0.550617598
0.983956673
1.297159207
11.148882
24.0090436
0
0
0
0
0.194484771
0
0
0
0
0.500007476
0
0.249996262
-1.302136693
-0.812843742
1.557105692
0.963286472
-0.552231413
-0.646344936
-1.13831325
-0.938494969
0.259522865
-0.350971712
2.86126173
0.742562841
CALCULATIONS
Note: All the vales used are rounded off to thousad , '000
Net Sales Growth
Sales Growth (Domestic)
Sales Growth (export)
Gross Profit Margin
PBT
Profit Before Tax Margin
Interest Cover (Times)
EPS
Earnings per Share
P/E Ratio
Price/ Earnings Ratio
NP Margin
Net Profit Margin
Tax Burden
Cash flow to revenue
Average Total Assets
Cash return on assets
Average Share holders Equity
Cash return on equity
cash flow per share
Cash to Income
Debt Payment
ROCE
(Return on capital employed)
Asset Turnover (Times)
Current ratio
Quick Ratio
Inventory Turnover
Days of Inventory on hand (DOH)
Average Recievables
Receivables Turnover
Days of Sales Outstanding (DSO)
Average Payables
Trade Payables Turnover
CAR
Average Total Equity
EPS
Interest Coverage
Debt Coverage
CULATIONS
Formula
Current Year(C.Y) Sales - Previous Year(P.Y) Sales
P.Y Sales
x100
FY10
P.Y Sales
5314538
C.Y Domestic dispatches - P.Y Domestic dispatches

P.Y Domestic dispatches
x100
FY10
P.Y Sales(Domestic)
891250
Current Year Export Sales - Previous Year Export Sales

Previous Year Export Sales
gross profit(gp) x100

sales
x100
FY10
P.Y Sales(Export)
275340
FY10
G.P
515584
Profit Before tax(PBT) x100

sales
FY10
PBT
324911
Profit Before Interest and Tax (PBIT)

Finance Cost
FY10
PBIT
366117
Profit After Tax - Preferential Dividend

Total Number of Ordinary Shares
FY10
Profit After Tax
250179
Share Price
EPS
FY10
Share Price
6.67
Net Profit x100

sales
FY10
Net Profit
250179
Net Profit
PBT
FY10
Net Profit
250179
Operating Cash Flow (OCF)

Sales
FY10
OCF
378916
Total assets (C.Y) + Total Assets (P.Y)

2
FY10
T.A (C.Y)
26779999
OCF
FY10
Ocf
378916
Share holders Equity (C.Y) + Shareholders Equity (P.Y)

2
FY10
Share holders Equity (C.Y)
9610685
OCF
Average Shareholders equity
FY10
OCF
378916
OCF - Preferential Dividend

Total Number of Ordinary Shares
FY10
OCF
378916
OCF
Operating Income
FY10
OCF
378916
OCF
Cash paid for Long Term debt Repayment
FY10
OCF
378916
Profit before interest and Tax(PBIT)
x100
FY10
PBIT
Capital Employed
366117
Sales
Total Assets
FY10
Sales
3808455
Current assets (C.A)

Current Liabilities (C.L)
FY10
C.A
2070718
C.A - Inventory
C.L
FY10
C.A
2070718
Sales
Inventory
FY10
sales
3808455
number of days in period

inventory turnover
FY10
Days
365
Recievables (C.Y) + Recievables (P.Y)

2
FY10
Recievables (C.Y)
24514
Sales
Average Receivables
FY10
Sales
3808455
number of days in period

Receivables turnover
FY10
days
365
Trade Payables (C.Y) + Trade Payable (P.Y)

2
FY10
Trade payablea (C.Y)
1698674
FY10
Cost of Sales
Average Trade Payables
Cost of sales
3292871
equity
TA
FY8
equity
6,463,644
TA
TE
FY8
TA
366,680,192
cash assets and govt sec

TA
FY8
69990246
TL
TE
FY8
TL
344,340,055
Total Assets (C.Y) + Total Assets (P.Y)

2
FY10
Total Assets (C.Y)
26779999
TA
lending+inv+adv
FY8
TA
366,680,192
Total Equity (C.Y) + Total Equity (P.Y)

2
FY10
Total Equity (C.Y)
9,610,685
Net Income
No. of shares
FY8
Net Income
4,156,686
Cfo+Interest Paid+taxes paid

Interest Paid
FY10
OCF
378916
OCF
Total Debt
FY10
OCF
378916
FCCL
RATIO
C.Y Sales
3808455
-28.33892617
FY11
P.Y Sales
3808455
-11.73677419
FY11
P.Y Sales(Domestic)
786646
20.91632164
FY11
P.Y Sales(Export)
332931
RATIO
C.Y Sales(domestic)
786646
RATIO
C.Y Sales(Export)
332931
RATIO
Sales
3808455
13.53787822
RATIO
Sales
3808455
8.531307315
RATIO
Finance Cost
41206
8.885041013
FY11
G.P
823053
FY11
PBT
488153
FY11
PBIT
592075
RATIO
Preferential Dividend
33442
Ordinary Shares
693289
RATIO
EPS
0.313
21.30990415
RATIO
Sales
3808455
6.569041777
0.312621432
FY11
Share Price
4.72
FY11
Net Profit
425661
RATIO
PBT
324911
0.769992398
RATIO
Sales
3808455
0.099493364
RATIO
T.A (P.Y)
21446501
24113250
RATIO
Average T.A
24113250
0.015714016
FY11
Net Profit
425661
FY11
OCF
-736268
FY11
T.A (C.Y)
32210829
FY11
Ocf
-736268
RATIO
Share holders Equity (P.Y)
9610689
FY11
9610687
11014017
RATIO
Avg. Share holders Equity
324911
1.166214748
FY11
OCF
-736268
RATIO
33442
Ordinary Shares
693289
RATIO
Operating Income
366117
1.03495877
RATIO
Cash for L.T.D
325000
1.165895385
RATIO
Capital Employed
0.498311671
FY11
OCF
-736268
FY11
OCF
-736268
FY11
PBIT
22795084
1.606122618
RATIO
Total Assets
26779999
0.142212664
RATIO
C.L
3984915
0.519639189
592075
FY11
Sales
4742593
FY11
C.A
4792126
RATIO
Inventory
96684
C.L
3984915
RATIO
Inventory
96684
39.39074718
RATIO
inventory turnover
39.391
9.266076007
RATIO
Recievables (P.Y)
54641
39577.5
RATIO
Average Receivables
39577.5
FY11
Recievables (C.Y)
36960
2.349412325
FY11
days
365
1570249.5
RATIO
FY11
Days
365
96.22778094
RATIO
Trade Payables (P.Y)
1441825
FY11
sales
4742593
FY11
Sales
4742593
RATIO
155.358
0.495376689
FY11
1290968
FY11
Avg. Trade Payables

1570249.5
2.097036808
RATIO
TA
366,680,192
0.01762747
RATIO
TE
20,805,117
17.62451958
Cost of sales
3919540
FY9
equity
7,110,008
FY9
TA
418,374,331
RATIO
TA
366,680,192
0.190875448
RATIO
TE
20,805,117
16.5507387
RATIO
Total Assets (P.Y)
21446501
24113250
RATIO
lending/inv/adv
311,396,309
1.177535447
RATIO
Total Equity (P.Y)
96690689
53150687
RATIO
No. of shares
646,364,325
0.643087163
FY9
TL
388,414,353
FY11
Total Assets (C.Y)
32,210,829
FY9
TA
418,374,331
FY11
Total Equity (C.Y)
11,014,017
FY9
Net Income
7,122,167
RATIO
Interest Paid
41,206
Taxes Paid
74,732
12.00927049
RATIO
Total Debt
13845541
325000
2.736736687
FY11
OCF
-736268
FCCL
RATIO
C.Y Sales
4742593
24.52800414
RATIO
C.Y Sales(Domestic)
629385
-19.99133028
FY12
P.Y Sales(Domestic)
629385
36.71691732
FY12
P.Y Sales(Export)
455173
RATIO
C.Y Sales(Export)
455173
RATIO
Sales
4742593
17.35449363
FY12
G.P
3068450
10.29295577
FY12
PBT
966245
RATIO
Sales
4742593
RATIO
Finance Cost
103922
FY11
Profit After Tax
425661
5.697301823
FY12
PBIT
2791690
66885
Ordinary Shares
693289
RATIO
9.12959381
FY12
Share Price
4.53
8.975279979
FY12
Net Profit
552590
EPS
0.517
RATIO
Sales
4742593
FY12
P.Y Sales
4742593
RATIO
PBT
488153
0.87198276
RATIO
Sales
4742593
-0.155245875
RATIO
T.A (P.Y)
26779999
29495414
RATIO
Average T.A
29495414
-0.024962118
FY12
Net Profit
552590
FY12
OCF
4305499
FY12
T.A (C.Y)
30703465
FY12
Ocf
4305499
RATIO
FY12
10312351
13905105

9610685
RATIO
488153
FY11
OCF
-736268
-1.508273021
66885
Ordinary Shares
693289
RATIO
FY12
OCF
4305499
Operating Income
592075
-1.243538403
RATIO
Cash for L.T.D
12623072
-0.058327165
RATIO
Capital Employed
FY12
OCF
4305499
FY12
OCF
4305499
FY12
PBIT
26826089
2.207086542
RATIO
2791690
0.147235981
FY12
Sales
11523050
C.L
5384740
0.889945661
FY12
C.A
4159818
FY11
C.A
4792126
Inventory
493922
C.L
5384740
Total Assets
32210829
RATIO
RATIO
Inventory
493922
9.601906779
RATIO
inventory turnover
9.602
38.01291398
RATIO
Recievables (P.Y)
24514
30737
RATIO
Average Receivables
30737
2.365583035
FY12
days
365
1494821
RATIO
FY12
Recievables (C.Y)
64241
154.2958975
RATIO
1698674
FY12
Days
365
FY12
Sales
11523050
RATIO
154.296
FY12
sales
11523050
FY12
1778447
FY12
Avg. Trade Payables

1494821
2.622079834
RATIO
TA
418,374,331
0.01699437
RATIO
TE
25,891,278
16.15889069
15.00174511
FY10
TL
413,956,669
RATIO
Total Assets (P.Y)
26779999
29495414
RATIO
lending/inv/adv
270,784,984
1.545042583
RATIO
Total Equity (P.Y)
9,610,685
10312351
RATIO
No. of shares
711,000,758
FY11
OCF
-736268
FY10
equity
7,821,009
FY10
TA
449,931,526
RATIO
TE
25,891,278
Cost of sales
8354600
FY12
Total Assets (C.Y)
30,703,465
FY10
TA
449,931,526
FY12
Total Equity (C.Y)
13,905,105
1.001710184
FY10
Net Income
8,225,332
Interest Paid
103,922
Taxes Paid
62,492
RATIO
Total Debt
15455455
12623072
-4.763806695
FY12
OCF
4305499
DGKC
RATIO
C.Y Sales
11523050
142.9694051
RATIO
C.Y Sales(Domestic)
1616815
156.8880733
RATIO
C.Y Sales(Export)
515821
13.32416466
RATIO
Sales
11523050
26.62880053
RATIO
Sales
11523050
8.38532333
RATIO
Finance Cost
1825445
RATIO
0.517498475
1.529320248
FY12
Profit After Tax
552590
RATIO
EPS
0.291
15.56701031
RATIO
Sales
11523050
4.795518548
FY12 (DGKC)
P.Y Sales
18577198
FY12 (DGKC)
P.Y Sales(Domestic)
2860795
FY12 (DGKC)
P.Y Sales(Export)
1304840
FY12 (DGKC)
G.P
7506755
FY12 (DGKC)
PBT
4052466
FY12 (DGKC)
PBIT
5723250
175573
FY12 (DGKC)
Share Price
28.55
FY12 (DGKC)
Net Profit
4108118
RATIO
PBT
966245
0.571894292
RATIO
Sales
11523050
0.373642308
RATIO
T.A (P.Y)
32210829
31457147
RATIO
Average T.A
31457147
0.136868706
RATIO
11014017
12459561
RATIO
966245
4.455908181
RATIO
FY12
OCF
4305499
-1.158467825
RATIO
Operating Income
2791690
1.542255408
RATIO
Cash for L.T.D
1,671,082
2.576473806
RATIO
Capital Employed
FY12 (DGKC)
Net Profit
4108118
FY12 (DGKC)
OCF
4011634
FY12 (DGKC)
T.A (C.Y)
50685198
FY12 (DGKC)
Ocf
4011634
FY12 (DGKC)
32930632
FY12 (DGKC)
OCF
4011634
175573
FY12 (DGKC)
OCF
4011634
FY12 (DGKC)
OCF
4011634
FY12 (DGKC)
PBIT
25209292
11.07405158
RATIO
Total Assets
30703465
0.375301289
FY12 (DGKC)
Sales
22949853
0.757132693
FY12 (DGKC)
C.A
18440377
RATIO
C.L
5494173
RATIO
FY12
C.A
4159818
0.798219413
RATIO
Inventory
955337
12.06176459
RATIO
inventory turnover
12.062
5723250
Inventory
955337
FY12 (DGKC)
sales
22949853
FY12 (DGKC)
Days
30.26032167
RATIO
50600.5
FY12 (DGKC)
Recievables (C.Y)
317970
227.7260106
FY12 (DGKC)
Sales
22949853
Recievables (P.Y)
36960
RATIO
Average Receivables
50600.5
RATIO
227.726
365
FY12 (DGKC)
days
1.602803369
RATIO
1290968
1534707.5
RATIO
365
FY12 (DGKC)
2108894
FY12 (DGKC)
Avg. Trade Payables

1534707.5
5.443773488
RATIO
TA
449,931,526
0.017382665
RATIO
TE
31,166,452
13.28212364
FY11
TL
472,359,135
31457147
RATIO
lending/inv/adv
449,401,297
1.001179856
RATIO
Total Equity (P.Y)
11,014,017
12459561
RATIO
No. of shares
782,100,834
RATIO
-5.483477993
8,603,110
14.43640508
RATIO
Total Assets (P.Y)
32,210,829
FY11
equity
FY11
TA
515,698,939
RATIO
TE
31,166,452
Cost of sales
15443098
1.051697127
FY12
OCF
4305499
FY12 (DGKC)
Total Assets (C.Y)
50,685,198
FY11
TA
515,698,939
FY12 (DGKC)
Total Equity (C.Y)
32930632
FY11
Net Income
10,139,681
Interest Paid
1,825,445
RATIO
Total Debt
13540862
1,671,082
31.79634354
FY12 (DGKC)
OCF
4011634
DGKC
RATIO
C.Y Sales
22949853
23.53775311
RATIO
C.Y Sales(Domestic)
2765534
-3.329878583
RATIO
C.Y Sales(Export)
1253422
-3.940559762
RATIO
Sales
22949853
32.70938162
RATIO
Sales
22949853
17.65791702
RATIO
Finance Cost
1670784
3.425487675
RATIO
Ordinary Shares
1294518
0.291241219
RATIO
EPS
9.325
3.061662198
RATIO
Sales
22949853
17.90041095
FY12 (DGKC)
Profit After Tax
4085831
RATIO
PBT
4052466
1.013732873
RATIO
Sales
22949853
0.174799987
RATIO
T.A (P.Y)
49703229
50194213.5
RATIO
Average T.A
50194213.5
0.07992224
RATIO
30217283
31573957.5
RATIO
31573957.5
0.127055153
RATIO
Ordinary Shares
1294518
3.190319486
RATIO
Operating Income
5723250
0.700936356
RATIO
Cash for L.T.D
2132049
1.881586211
RATIO
Capital Employed
FY12 (DGKC)
OCF
4011634
39479255
14.49685411
RATIO
Total Assets
50685198
0.452792016
RATIO
C.L
11205943
1.645589041
RATIO
C.L
5494173
0.583250837
RATIO
Inventory
954645
24.04019609
RATIO
inventory turnover
24.04
15.18302829
RATIO
Recievables (P.Y)
459300
388635
RATIO
Average Receivables
388635
59.05246053
RATIO
59.0524
6.180951155
RATIO
1674226
1891560
RATIO
FY12 (DGKC)
C.A
18440377
Avg. Trade Payables

1891560
8.164212608
RATIO
TA
515,698,939
0.016682427
RATIO
TE
37,620,358
13.70797532
FY12
equity
9,463,421
FY12
TA
631,915,482
FY12
277225413
RATIO
TE
37,620,358
12.55594471
FY12
TL
580,999,622
RATIO
Total Assets (P.Y)
49,703,229
50194213.5
RATIO
lending/inv/adv
377,095,827
1.367554086
FY12
TA
631,915,482
RATIO
Total Equity (P.Y)
30,217,283
31573957.5
RATIO
No. of shares
860,310,917
1.178606571
RATIO
Taxes Paid
413,655
3.585207443
FY12
Net Income
11,675,814
FY12 (DGKC)
OCF
4011634
RATIO
Total Debt
14,445,199
21,320,49
27.77140003
RATIO
0
Ordinary Shares
438119
9.325847544
RATIO
0
Ordinary Shares
438119
9.156494012
RATIO
Inventory
954645
C.L
11205943
1.560398085
RATIO
TA
631,915,482
0.01497577
RATIO
TE
42,928,082
14.7203288
RATIO
TA
631,915,482
0.438706474
RATIO
TE
42,928,082
13.53425532
RATIO
lending/inv/adv
549,208,556
1.150592931
RATIO
No. of shares
946,342,009
1.233783758
RATIO
Interest Paid
1,782,871
Taxes Paid
123,753
3.319509937
RATIOS
RATIOS
PROFITABILITY RATIOS
Earning Base
Earning Assets
TA
net operating margin
EBT
TA
net non int income margin
net non int income

TA
net int margin
net interest income

total assets
ROA
Net Income
Total Assets
ROE
Net Income
Total Equity
Asset Utilization
operating revenue
TA
Net Profit Margin
net profit
sales
Equity Multiplier
TA
TE
Yield on earning assets
interest income
earning assets
Cost of borrowing on int. bearing liabilities
interest expense
interest bearing liabilites
Spread
YEA- CBIBL
Allied Bank
LIQUIDITY RATIOS
FY8
FY12
0.849
0.869
cash position indicator
cash and deposits

TA
0.025
govt securities
TA
-0.003

TA
0.028
0.028
net loans
total assets
1.134
1.848
0.017
-0.011
SOLVENCY AND CAPITAL ADEQ

equity capital
TA
19.979
27.199
TA
Equity
0.095
0.100
Total Liabiities
Total Equity
0.120
0.184
CAR
16.402
TE
lending+inv+adv
12.411
MARET MEASURE/RISK RAT

0.098
0.090
EPS
0.104
0.075
Vaue of stock
-0.006
0.015
Net Income
No. of shares
CREDIT R
Y RATIOS
FY08
FY12
0.070
0.070
0.121
0.369
0.191
0.439
0.581
0.429
APITAL ADEQUACY
0.018
0.015
17.625
14.720
NPL trends
16.551
13.534
0.066
0.038
EXPENSE CONTROL MEA
RE/RISK RATIOS
0.643
1.232
31.3
73.5
CREDIT RISK RATIOS

FY 08
FY 12
NPL
Gross loans and leases
0.062
Charge off
Gross loans and leases
0.000 -
0.072
ALL
Gross Loans
0.048
0.061
ALL
Equity Capital
0.477
0.349
PLL
Gross Loans and leases
0.006
0.004
Gross Loans
Total Deposits
0.752
0.561
13771895.000
20667561.000
0.501
NPL trend
TA
0.038
0.033
ONTROL MEASURES RATIOS

FY08
FY12
Interest Expense
TA
0.045
0.049
Int Expense
Int bearing liabilites
0.104
0.075
0.022
0.023
0.001
0.000
Administravtibe Expense
Total Assets
Other Op. expense

TA
Profitabiity
Earning Assets
TA
FY8
earning assets
311,396,309
EBT
TA
FY8
EBT
6,120,940
net non int income

TA
FY8
net non int income
-4020875
net int margin
net interest income

total assets
FY8
net int income
10,141,815
ROA
Net Income
Total Assets
FY8
Net Income
4,156,686
ROE
Net Income
Total Equity
FY8
Net Income
4,156,686
cash and deposits

TA
FY8
cash and deposits
25,750,533
govt securities
TA
FY8
govt securities
44,239,713
Earning Base
liquidity

TA
FY8
net loans
total assets
FY8
net loans
212,972,008
equity
TA
FY8
equity
6,463,644
TA
TE
FY8
TA
366,680,192
TL
TE
FY8
TL
344,340,055
CAR
TA
lending+inv+adv
FY8
TA
20,805,117
EPS
Net Income
No. of shares
FY8
Net Income
4,156,686
Solvency and capital adequacy
RATIO
TA
366,680,192
0.8492313
RATIO
TA
366,680,192
0.0166929
RATIO
TA
366,680,192
-0.010966
RATIO
T.A
366,680,192
0.0276585
RATIO
Avg. T.A
366,680,192
1.1335998
RATIO
Avg T.E
20,805,117
19.979152
RATIO
TA
366,680,192
0.0702261
RATIO
TA
366,680,192
0.1206493
RATIO
TA
366,680,192
FY12
earning assets
549,208,556
RATIO
TA
631,915,482
FY12
EBT
15,870,352
TA
631,915,482
FY12
net non int income
-1840035
TA
631,915,482
RATIO
T.A
631,915,482
FY12
Net Income
11,675,814
Avg. T.A
631,915,482
FY12
Net Income
11,675,814
Avg T.E
42,928,082
FY12
govt securities
232,844,474
0.025115
RATIO
FY12
net int income
17,710,387
FY12
cash and deposits
44,380,939
0.869117
-0.00291
RATIO
0.028027
RATIO
1.847686
RATIO
27.19855
RATIO
TA
631,915,482
0.070232
RATIO
TA
631,915,482
FY12
TA
0
631,915,482
0.368474
RATIO
0
RATIO
T.A
366,680,192
0.5808113
RATIO
TA
366,680,192
0.0176275
RATIO
TE
20,805,117
17.62452
RATIO
TE
20,805,117
16.550739
RATIO
lending/inv/adv
311,396,309
0.0668123
RATIO
No. of shares
646,364,325
0.6430872
FY12
net loans
271,084,275
FY12
equity
9,463,421
FY12
TA
631,915,482
FY12
TL
580,999,622
FY12
TA
20,805,117
FY12
Net Income
11,675,814
RATIO
T.A
631,915,482
0.428988
RATIO
TA
631,915,482
0.014976
RATIO
TE
42,928,082
14.72033
RATIO
TE
42,928,082
13.53426
RATIO
lending/inv/adv
549,208,556 0.037882
RATIO
No. of shares
946,342,009
1.233784
RATIOS
RATIOS
FCCL
FY 10
FY 11
Sales Growth
-28.339
24.528
Sales Growth (Domestic)
-11.737
-19.991
Sales Growth (Export)
20.916
36.717
Gross Profit Margin
13.538
17.354
PBIT
Profit Before Tax Margin
8.531
10.293
Interest Cover (Times)
8.885
5.697
EPS
Earnings per Share
0.313
0.517
P/E Ratio
Price/ Earnings Ratio
21.310
9.130
NP Margin
Net Profit Margin
6.569
8.975
Tax Burden
0.770
0.872
Cash flow to revenue
0.099
Cash return on assets
Average Share holders Equity
Cash return on equity
cash flow per share
Cash to Income
Debt Payment
ROCE
(Return on capital employed)
Asset Turnover (Times)
Current ratio
Quick Ratio
Inventory Turnover
Days of Inventory on hand (DOH)
Average Recievables
Days of Sales Outstanding (DSO)
Average Payables
Trade Payables Turnover
number of days of payables
Long term debt to equity
financial leverage
fixed assets turnover
ROA
Average Total Equity
ROE
Interest Coverage
Debt Coverage
44,239,713
25,750,533
69,990,246
44,380,939
232,844,474
277,225,413
CCL
DGKC
FY12
FY 12
142.969
23.538
156.888
-3.330
13.324
-3.941
26.629
32.709
8.385
17.658
1.529
3.425
0.291
9.326
15.567
3.062
4.796
17.900
0.572
1.013
RATIOS
RATIOS
FCCL
FY 8
PROFITABILITY RATIOS
Earning Assets
TA
0.849
EBT
TA
0.017
net non int income

TA
-0.011
net int margin
net interest income

total assets
0.028
ROA
Net Income
Total Assets
1.134
ROE
Net Income
Total Equity
19.979
Earning Base
Earning Assets
TA
0.849
Earning Base
EBT
TA
0.017
net non int income

TA
-0.011
net int margin
net interest income

total assets
0.028
ROA
Net Income
Total Assets
1.134
ROE
Net Income
Total Equity
19.979
LIQUIDITY RATIOS
cash and deposits
TA
0.070
govt securities
TA
0.121

TA
net loans
total assets
0.581
CREDIT RISK RATIOS

Earning Assets
TA
EBT
TA
net non int income

TA
net interest income

total assets
Net Income
Total Assets
Net Income
Total Equity
Earning Assets
TA
EBT
TA
SOLVENCY AND CAPITAL ADEQUA

net non int income
TA
net interest income

total assets
Net Income
Total Assets
Net Income
Total Equity
MARET MEASURE/RISK RAT

Net Income
Total Assets
Net Income
Total Equity
EXPENSE CONTROL MEASURES

net non int income
TA
net interest income
total assets
Net Income
Total Assets
Net Income
Total Equity
FY 9
FY10
FY 11
FY 12
0.647
0.999
0.731
0.869
0.015
0.027
0.029
0.025
-0.009
-0.013
-0.014
-0.003
0.034
0.041
0.043
0.028
1.702
1.828
1.966
1.848
27.508
26.391
26.952
27.199
0.647
0.999
0.731
0.869
0.015
0.027
0.029
0.025
-0.009
-0.013
-0.014
-0.003
0.034
0.041
0.043
0.028
1.702
1.828
1.966
1.848
27.508
26.391
26.952
27.199
0.066
0.071
0.074
0.070
0.100
0.150
0.029
0.369
0.509
0.561
0.474
0.429
TAL ADEQUACY RATIOS
URE/RISK RATIOS
L MEASURES RATIOS

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REPRODUCED INCOME STATEMENT

Selling and Distribution cost

Other operating expenses

Earnings per share - Basic (Rupees)

NON - CURRENT LIABILITIES

Long term financing - secured

Fair value of derivative

Short term borrowings - secured

Current portion of long term financing

Total Equity and Liabilities

NON - CURRENT ASSETS

Long term deposits and prepayments

Trade deposits, short term prepayments

Cash and bank balances

- 50,000,000 (2011: 50,000,000) preference

Issued, subscribed and paid up capital

Long term deposits

Retirement and other benefits

Short term borrowing-secured

Current portion of non-current liabilities

Provision for taxation

Total Equities and Liabilities

Advances, deposits, prepayments and other

Cash and bank balances

Net cash generated from/ (used in)

SHARE CAPITAL AND RESERVES

Advance against issue of shares

NON - CURRENT LIABILITIES

Total Equity and Liabilities

CASH FLOW STATMENT

Cash flows from operating activities

Long term deposits - net

COMMON SIZE ANALYSIS

SHARE CAPITAL AND RESERVES

Advance against issue of shares

NON - CURRENT LIABILITIES

Total Equity and Liabilities

CASH FLOW STATMENT

Cash flows from operating activities

Long term deposits - net

VERTICAL COMMON SIZED ANALYSIS

Capital and reserves

- 950,000,000 (2011: 950,000,000)

Issued, subscribed and paid up

Long term finances

Long term deposits

Retirement and other benefits

Trade and other payables

Short term borrowing-secured

Current portion of non-current

Provision for taxation

Total Equities and Liabilities

Property, plant and equipment

Long term loans, advances and

Stores, spares and loose tools

Advances, deposits, prepayments

Cash and bank balances

Less: Government levies

Less: Cost of sales

Selling and Distribution cost

Other operating expenses

NET PROFIT BEFORE TAXATION

NET PROFIT AFTER TAXATION

Profit from operations