Renata pharmacutical limited

Balance sheet
for the year ended 31december
Y2010
Current Assets
Inventories
Trade and other receiables
Advance deposit and payments
Cash and cash equibalents
Total current assets

1350075941
465358842
117244930
210014008
2142693721

Fixed assets
Property plant and equipment
Capital work in progress
Investment
Total fixed assets
Total assets

2787867721
363998451
163549385
3315415557
5458109278

Current liabilities
Bank overdraft
Creditiors of goods
Accured expense
other payable
unclaimed dividend
provision for taxation
Total current liabilities

1129414884
33354814
230081535
299309994
5164759
185311757
1882637743

Fixed Liabilities
Loans and borrowing
Deferred liability
Deferred tax liabilities
Total fixed liabilities
Total liabilities

138540457
152716016
291256473
2173894216

Equity and liabilties

Share capital
Revalution surplus
capital reserve
tax holiday reserve

180748000
154118455
535560
160148728

Retained earnings
Total equity attributable to equityholders
Minority interest
Total equity

2788619919
3284170662
45400
3284216062

total equity and labilities

5458110278

Renata pharmacutical limited

Income Statement
for the year ended 31december

Turnover
cost of sales
Gross profit
other income

5424443357
2575118146
2849325211
11113587
2860438798

operating expense
Administrative expense,selling and distribution expenses
operating profit
Gain on disposal of property,plant
interest on overdraft
other expenses
contribution to WPPF
Profit before tax
Tax expenses
current tax
deferred tax
Net profit after tax for the year
Attributable to :
Equity holders of renata ltd
minority interest

1410798264
1449640534
593908
117736847
9354136
62996798
1260146661

-235561756
-42694263
-278256019
981890642

981874811
15831

Renata pharmacutical limited

Cash flow statement
For the year ended 31 december

Cash Flow from operating activities

Accounts recivales
Payment of vat

6199970463
-726458705

Payment nto suppliers

Cash generated from operation

-4196254195
1277257563

Financing cost
Payment of tax
net cash from operating activities

-117736847
-224694139
934826577

Cash flow from investing activities

Purchase of property
Investment in share
Sale proceeds of property,plant
Net cash from investing activities

-1020151745
-137652352
1325050
-1156479047

Cash flow from financing activities

Medium term nloan
Dividend paid
net cash from financing activities

346959038
-85555885
261403153

net cash increase or decrease for the year

39750683

Opening cash and cash equivalents

Closing cash and cash equibalents

Ratio Analysis

Liquidity ratio
Current Ratio
Comments:

1.14
Liquidity ratio indicates weather the firm is able to pay short term loans or not. In this graph, we can

Asset management
Inventory turnover
Days sales outstanding
Annual sales

4.02
65.96
7,055,118.21

Fixed Asset turnover

1.64

Total Assets turnover

0.99

Comments;

Effeciency ratios examines how the management uses its assets and capital. Renata is very much ef

Debt management
Total debt to total assets
Times interest earned
Comments:

0
10.70

The ratio indicates two facts of profitability: (1)the rate of profit on sales and (2) the percentage retur

Profitability
Profit margin on sales

Comments:

18%

The ratio helps to measure how effectively the firm is managing its assets. Many assets refer high in

Y2009

Y2008

Y2007

Y2006

1,133,425,841
340,072,508
86,371,582
170,263,325
1730133256

1,008,282,335
322,495,182
84,015,650
142,789,717
1557582884

707,042,515
200,484,963
71,475,886
95,791,492
1074794856

677,308,874
187,387,140
62,525,322
116,228,516
1043449852

1,569,538,354
736,963,803
26,897,033
2333399190
4063532446

1,135,899,440
601,796,838
22,741,954
1760438232
3318021116

927,828,751
308,056,367
15,662,200
1251547318
2326342174

824,397,262
44,157,849
6,470,000
875025111
1918474963

794424620
32513710
180592963
253309219
3961604
174185958
1438988074

823163615
127283258
140059119
92232713
3173467
147031623
1332943795

361475015
42155984
106376578
139352009
2485448
93955788
745800822

371848683
53611565
76682252
70773849
1793729
94222229
668932307

618678
124183595
110179135
234981408
1673969482

10546251
105224160
81542581
197312992
1530256787

22446371
88948500
71370735
182765606
928566428

33833928
72656492
62661763
169152183
838084490

144598400
154596958
535560
106295813

115678700
155075461
535560
70178076

96398900
155553964
535560
63626003

80332400
156018160
535560
62005586

1983506664
2389533395
29569
2389562964

1446273815
1787741612
22717
1787764329

1081639272
1397753699
22047
1397775746

725246703
1024138409
19364
1024157773

4063532446

3318021116

2326342174

1862242263

4102594775
1946151429
2156443346
10090299
2166533645

3203229080
1621507971
1581721109
19316511
1601037620

2729917471
1456117954
1273799517
18229816
1292029333

2165614963
1102698100
1062916863
21491421
1084408284

1136524399
1030009246
930500
100442649
6752520
43968311
879776266

860064218
740973402
118000
88965145
5913520
30772037
615440700

715145867
576883466
496800
60950362
3272447
24446069
488711388

592920697
491487587
1928200
43955980
27145608
21273533
401040666

-190865842
-28793936
-219659778
660116488

-166444936
-10329228
-176774164
438666536

-121815058
-8880661
-130695719
358015669

-98232128
-6858002
-105090130
295950536

3577080190
-446920865

3099735020
-349947277

2418026067
-264905916

660109636
6852

4808761981
-576244068

-3149895253
1082622660

-2705414968
424744357

-2094329944
655457799

-1862655947
290464204

-100442649
-163711507
818468504

-88965145
-113369101
222410111

-60950362
-122081499
472425938

-36216813
-64488538
189758853

-676888998
-4155079
930500
-680113577

-580785056
-7079754
118000
-587746810

-426045156
-9192200
534000
-434703356

-153444968

-53830106
-57051213
-110881319

459846355
-47511431
412334924

-6086655
-52072951
-58159606

-49054961
-39460404
-88515365

27473608

46998225

-20437024

-50273280

1.20

1.17

1.44

1928200
-151516768

1.56

r not. In this graph, we can see that companys liquidity is increasing. The asset turnover and the quick ratios are fluctuating but b

3.62

3.18

3.86

3.20

63.78

72.59

50.25

62.03

5331921.723

4442487.592

3989364.258

3021090.685

1.76

1.82

2.18

2.47

1.01

0.97

1.17

1.13

tal. Renata is very much efficient in managing its assets and capital. Here we also see that ratios reger to the upgrading position f

0.00

0.00

0.01

0.02

8.76

6.92

8.02

9.12

nd (2) the percentage return on capital employed. Increasing gross profit margin and debt is stable.

16%

14%

13%

14%

. Many assets refer high interest expenses that decrease the profit. But Renata exists in moderate position. Solvency vary year to

atios are fluctuating but being upward gradually.

o the upgrading position for the company.

on. Solvency vary year to year that is sound.