Copy Income Statement (from Annual Report) for last 5 years at least

2016 2015
Rupees in thousand
Sales 40,085,521 37,764,159
Cost of sales (34,038,741) (32,991,341)
Gross profit 6,046,780 4,772,818

Distribution and marketing costs (333,046) (434,257)

Administrative expenses (351,863) (319,940)
Other income 309,777 218,979
Other expenses (485,775) (451,897)
(860,907) (987,115)
Profit from operations 5,185,873 3,785,703

Finance cost (6,991) (18,666)

Profit before taxation 5,178,882 3,767,037

Taxation (1,623,100) (604,660)

Profit after taxation 3,555,782 3,162,377

Other comprehensive loss

Items that may be reclassified
subsequently to profit or loss - -

Items that will not be subsequently

reclassified to profit or loss:
Remeasurement of net defined
benefit liability (30,272) (8,127)

Income tax on remeasurement of

net defined benefit liability 9,687 2,682

(20,585) (5,445)
Total comprehensive income for the year 3,535,197 3,156,932

Earnings per share - basic and diluted (Rupees) 24.9 22.15

 last 5 years at least

2014 2013
upees in thousand
39,153,254 30,274,604
(36,296,009) (28,827,522)
2,857,245 1,447,082

(340,556) (218,707)
(287,026) (201,908)
270,548 213,434
(364,890) (524,117)
(721,924) (731,298)
2,135,321 715,784

(38,075) (190,967)
2,097,246 524,817

(1,023,576) (280,530)
1,073,670 244,287

– –

(6,591) (11,441)

2,307 4,004

(4,284) (7,437)
1,069,386 236,850

7.52 1.71
 Copy Balance Sheet (from Annual Report) for last 5 years at least

2016 2015
Rupees in thousand
ASSETS
NON-CURRENT ASSETS
Property, plant and equipment 2,511,897 2,822,852
Intangible assets 71,035 71,373
Capital work-in-progress 1,198,229 38,776
Long term loans and advances 81,547 62,438
Long term deposits 4,042 4,042
Deferred taxation - 378,307
3,866,750 3,377,788
CURRENT ASSETS
Stores and spares 122,954 132,724
Stock-in-trade 4,009,825 5,523,796
Trade debts 86,242 44,224
Loans, advances, prepayments
and other receivables 1,006,233 1,489,154

Short term investments 1,149,777 -

Cash and bank balances 5,963,117 3,358,383
12,338,148 10,548,281

EQUITY AND LIABILITIES

SHARE CAPITAL AND RESERVES
Authorized share capital
200,000,000
ordinary shares of Rs 10 each 2,000,000 2,000,000
Issued, subscribed and paid up share capital
142,800,000
ordinary shares of Rs 10 each 1,428,000 1,428,000
Reserves 2,956,000 526,000
Un-appropriated profit 3,556,949 3,165,752
7,940,949 5,119,752
NON-CURRENT LIABILITIES
Deferred liabilities 82,824 52,552
Deferred taxation 134,108 -
Deferred revenue 8,835 11,623
225,767 64,175
CURRENT LIABILITIES
Current portion of deferred revenue 6,194 4,651
Short term borrowings - secured - -
Accrued mark up 669 1,762
Trade and other payables 8,031,319 8,735,729
8,038,182 8,742,142
CONTINGENCIES AND COMMITMENTS
16,204,898 13,926,069
ast 5 years at least

2014 2013
upees in thousand

2,873,067 3,355,778
86,431 139,556
81,293 7,857
52,772 37,189
4,042 4,042
393,238 1,042,794
3,490,843 4,587,216

116,205 115,646
3,852,540 4,311,552
– –

2,503,651 2,105,102

– 491,680
2,354,150 3,534,967
8,826,546 10,558,947

2,000,000 2,000,000

1,428,000 1,428,000
76,000 76,000
887,220 (139,326)
2,391,220 1,364,674

– –
44,425 37,834
11,709 4,800
56,134 42,634

– –
– –
13,790 91,986
9,856,245 13,646,869
9,870,035 13,738,855

12,317,389 15,146,163
 LAFARGE CEMENT
KEY RATIOS ANALYSES
Key Ratios 2013 2014 2015 2016
Liquidity Management:
Current ratio
Quick ratio
Asset Management:
Inventory Turnover
Days sales outstanding (DSO)
Fixed Assets turnover
Total Asset Turnover
Debt Management:
Total Debt to Total Assets
Total Debt to Total Equity
Times interest earned (TIE)
Three-Variant Du Pont Model:
Net profit margin
Sales Turnover
Total Assets to Shareholders Equity
Profitability:
Net profit margin
Basic earning power
Earnings per Share (EPS)
Dividend per Share (DPS)
Payout Ratio
ROA
ROE
Relative Market Valuation:
Market price per share*
PE Ratio
PB Ratio
Dividend Yield (Div Yield)
No of Commons outstanding
Market Cap**

* For finding out market price, you will need to refer to PSX website http//www.psx.dataportal
** Information is available on above website
2017
 Key Ratios Formula
Liquidity Management:
Current ratio CA / CL
Quick ratio CA - Inventories / CL
Asset Management:
Inventory Turnover Sales / Inventories
Days sales outstanding (DSO) Receivables / (Annual sales/365)
Fixed Assets turnover Sales / Net fixed assets
Total Asset Turnover Sales / Total Assets
Debt Management:
Total Debt to Total Assets Total Liabilities / Total Assets
Total Debt to Total Equity Total Liabilities / Shareholders Equity
Times interest earned (TIE) EBIT / Interest charges
Three-Variant Du Pont Model:
Net profit margin Net income / Sales
Sales Turnover Sales / Total Assets
Total Assets to Shareholders Equity Total Assets / Shareholders Equity
Profitability:
Net profit margin Net income / Sales
Basic earning power EBIT / Total Assets
Earnings per Share (EPS) Net income / No of Commons outstanding
Dividend per Share (DPS) Total Dividend / No of Commons outstanding
Payout Ratio Dividend per share / EPS
ROA Net Income / Total Assets
ROE Net Income / Shareholders Equity
Relative Market Valuation:
Market price per share*
PE Ratio Market Price / EPS
PB Ratio Market Price / Book Value per share
Dividend Yield (Div Yield) Dividend / Price
No of Commons outstanding***
Market Cap**

* For finding out market price, you will need to refer to PSX website http//www.psx.dataportal
** Information is available on above website
*** Information is available in company's Annual Report inside Notes to The Accounts, Shareholders Equity Section.
ts, Shareholders Equity Section.