Académique Documents
Professionnel Documents
Culture Documents
2008
2007
2006
2005
9500000
500000
10000000
2535412
9500000
500000
10000000
2535412
2500000
500000
3000000
1843937
2500000
500000
3000000
1843937
27634722
32399
30528440
29630084
1757689
33923185
8351
15085354
2330558
19268200
7196568
277493
9317998
4389088
251661
6317055
8871051
393
8686447
1141
7372468
28886
4899225
131985
2730573
83487
73890
54018
1251000
10250352
79467
39862
1624000
10430917
33814
26572
1559000
9020740
28674
45765
537000
5642649
30365
38150
138000
3020575
1450074
391610
8194330
2828202
1027274
342612
3942972
2042281
1406869
340757
2613695
1619025
1154426
960620
599674
493968
1360677
487254
306048
2004
2500000
50000
300000
1676306
-
35090
12899306
53678098
35090
7390229
51744331
35090
6015436
34304376
35090
3055858
18016505
35090
2376989
11714619
24224273
6839
2488307
6592332
524176
22117551
133376
1907063
8174474
196913
7521723
295058
11759677
4482213
335810
6637237
317262
3983175
2610634
271428
6128083
166583
1126108
1387681
25021
33835927
32529377
24394481
13819736
8833476
2323883
1300325
463446
15082605
427832
1496291
295140
144245
16933790
229315
836049
226286
74165
8543763
152465
1035081
100994
76238
2769134
121486
938847
298538
52622
1386816
120329
244080
19842171
53678098
116173
19214954
51744331
77167
9909895
34304376
93836
4196769
18016505
83991
2881143
11714619
2008
12,445,996
-10,530,723
1,915,273
-111,658
-561,465
-581,913
847,344
1,507,581
-1,749,837
-8,674
-250,930
197,700
2007
6,419,625
4,387,640
2,031,985
-104,169
-65,122
(139,721
479,420
2,202,393
-467,759
-14,163
1,720,471
-98,000
-53,230
-0.21
0.12
1,622,471
6.43
6.43
2006
7,955,665
3,992,822
3,962,843
-121,953
-34,352
-191,850
294,114
3,908,802
-450,696
-9,573
3,448,533
1,030,078
2,418,455
10.37
9.14
2005
5,279,560
3,330,769
1,948,791
-76,480
-60,905
-93,786
707,692
2,425,312
-304,041
2004
3,882,756
2,497,262
1,385,494
-68,645
-38,560
-61,735
128,462
1,345,016
-224,601
2,121,271
-439,193
1,120,415
-325,922
1,682,078
9.12
7.82
794,493
4.31
3.78
2008
2007
2006
2005
2004
30528440
33923185
19268200
9317998
6317055
Non-current Liabilities
10250352
10430917
9020740
5642649
3020575
Current Liabilities
12899306
7390229
6015436
3055858
2376989
Non-current Assets
33835927
32529377
24394481
13819736
8833476
Current Assets
19842171
19214954
9909895
4196769
2881143
Assets
Net sales
Cost of sale
Gross profit
administrative expense
selling &dist. expenses
other operating
expense
other Operating
income
profit from operation
finance cost
share of loss of
associated company
income before taxes
Provision for taxation
Net profit
2008
2007
2006
2005
2004
321.01 %
(421.58)
139.75
(61.33)
(145.98)
(964.90)
165.34 %
(175.7)
146.66
(151.75)
(168.88)
(226.32)
204.89 %
(159.89)
286.02
(177.66)
(89.09)
(310.76)
135.97
(133.38)
140.66
(111.41)
(157.95)
(151.29)
100 %
100
100
100
100
-100
659.03
373.20
228.95
550.89
100
112.53
(786.41)
-
163.74
(208.26)
-
290.61
(200.66)
-
180.32
(1345.25)
-
100
100
100
15.64
(61.66)
3.23
153.56
(30.06)
204.21
307.79
(316.05)
304.40
189.33
(134.75)
211.72
100
100
100
Horizontal analysis of income statement shows that net sales of the Co has increasing trend. But on
the other hand Cost of goods sold jump quickly. This is not a good trend. Cost of goods sold of the Co
increases due to expensive raw materials. Gross profit of the co decreases from last years due to
high cost of goods sold. Administrative and selling expense of the Co has decreasing trend. Other
operating expenses of the Company are increasing quickly. Company is also increasing trend in
other operating income. Profit from operations also decreases. Co also has high finance cost from
last years. Income before taxes has decreasing trend due to high cost of goods sold and finance cost.
Net profit of the Company is Very small as compare to last years.
Net sales
Cost of sale
Gross profit
administrative expense
selling &dist. expenses
other operating expense
other Operating income
profit from operation
finance cost
Excess of acquires
interest in the net assets
of acquire
share of loss of associated
company
income before taxes
Provision for taxation
Net profit
2008
2007
2006
2005
2004
100%
(84.46%)
15.35
(0.88)
(4.52)
(4.78)
6.79
12.14
(14.17)
0.69
100%
(68.35%)
31.64
(1.62)
(1.01)
(2.17)
7.47
34.31
(7.28)
100%
(50.18%)
49.81
(1.53)
(0.43)
(2.41)
3.70
49.13
(5.66)
100%
(63.09%)
36.91
(1.45)
(1.15)
(1.78)
13.40
45.94
(5.76)
100 %
(64.32%)
35.68
(1.77)
(0.99)
(1.59)
3.37
34.64
(5.78)
(0.66)
(0.22)
(0.12)
1.41
(1.61)
20.20
26.80
(1.53)
25.27
43.34
(12.95)
30.40
40.18
(8.32)
31.86
28.86
(8.39)
20.46
In vertical analysis of income statement shows that has high cost of goods sold from last years.
Gross Profit of the Co has decreasing trend. This is decrease due to high cost of goods sold.
Operative expense of the co has minimum portion in the income statement. Profit from operations
also has decreasing trend. Share of loss of associated co also increases Income before taxes also
decreases from last years. Provision for income taxes also has decreasing trend.