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Introduction
This case study is conducted to have an analysis of the Financial Statements of M/S Al Falah company for
the year ended June 30, 2011.
General
Ratio
analysis
2011
2010
33.87%
7.98%
3.12%
32.09%
8.51%
3.63%
7.51%
4.87%
9.15%
5.78%
3.43
106.55
days
3.35
3.08
1.56
1.59
Current Ratio
3.16
2.91
Quick Ratio
1.93
1.99
Working Capital
10757
8644
55.48% 57.70%
44.52% 42.30%
124.62% 136.41%
76.37% 83.27%
2.24
times
2.52
times
2011
Sales
CGS
Gross profit
Distribution costs
Admin Expenses
Other operating expenses
Other operating income
Earning before interest and taxes
Finance Costs
Profit before Taxes
Taxation
Net profit after tax
2011
24800 100.00%
16400 66.13%
8400 33.87%
3007 12.13%
2100
8.47%
1540
6.21%
225
0.91%
1978
7.98%
885
3.57%
1093
4.41%
320
1.29%
773
3.12%
2010
2010
21500 100.00%
14600 67.91%
6900 32.09%
2275 10.58%
1625
7.56%
1280
5.95%
110
0.51%
1830
8.51%
725
3.37%
1105
5.14%
325
1.51%
780
3.63%
Balance Sheet
Analysis
2011
2010
Assets:
Non-Current Assets
PPE
Intangilbles
Long term investments
Long term deposits and prepaid expenses
Current Asssets
Stores and spares
Stock in trade
Trade debts
Loans and advances
Trade deposits and short term payments
Other receivables
Tas refunds due from the Govt
Cash and balances
Total Assets
5200
1020
960
227
7407
22.48%
4.41%
4.15%
0.98%
32.02%
4500
1250
952
280
6982
22.33%
6.20%
4.72%
1.39%
34.64%
380
5775
6520
1170
350
170
962
400
15727
358
3800
5220
1270
240
71
465
1750
13174
23134
1.64%
24.96%
28.18%
5.06%
1.51%
0.73%
4.16%
1.73%
67.98%
100.00
%
2015
6
1.78%
18.85%
25.90%
6.30%
1.19%
0.35%
2.31%
8.68%
65.36%
100.00
%
7000
3299
10299
30.26%
14.26%
44.52%
6000
2526
8526
29.77%
12.53%
42.30%
5560
750
1555
7865
24.03%
3.24%
6.72%
34.00%
4980
550
1570
7100
24.71%
2.73%
7.79%
35.23%
2300
550
1345
9.94%
2.38%
5.81%
2100
500
980
10.42%
2.48%
4.86%
775
4970
3.35%
21.48%
950
4530
4.71%
22.47%
23134
100.00
%
2015
6
100.00
%
Horizontal Analysis
Sales
CGS
Gross profit
Distribution costs
Admin Expenses
Other operating expenses
Other operating income
Earning before interest and
taxes
Finance Costs
Profit before Taxes
Taxation
Net profit after tax
2011
2010
horizontal
analysis
24800
16400
8400
3007
2100
1540
225
21500
14600
6900
2275
1625
1280
110
15.35%
12.33%
21.74%
32.18%
29.23%
20.31%
104.55%
1978
885
1093
320
773
1830
725
1105
325
780
8.09%
22.07%
-1.09%
-1.54%
-0.90%
2011
2010
horizonta
l analysis
5200
1020
960
227
7407
4500
1250
952
280
6982
15.56%
-18.40%
0.84%
-18.93%
6.09%
380
5775
6520
1170
350
170
962
400
15727
358
3800
5220
1270
240
71
465
1750
13174
6.15%
51.97%
24.90%
-7.87%
45.83%
139.44%
106.88%
-77.14%
19.38%
23134
20156
14.77%
7000
3299
10299
6000
2526
8526
16.67%
30.60%
20.80%
5560
750
1555
7865
4980
550
1570
7100
11.65%
36.36%
-0.96%
10.77%
2300
550
1345
2100
500
980
9.52%
10.00%
37.24%
775
4970
950
4530
-18.42%
9.71%
Assets:
Non-Current Assets
PPE
Intangilbles
Long term investments
Long term deposits and prepaid expenses
Current Asssets
Stores and spares
Stock in trade
Trade debts
Loans and advances
Trade deposits and short term payments
Other receivables
Tas refunds due from the Govt
Cash and balances
Total Assets
23134
20156
14.77%