Vous êtes sur la page 1sur 36

m   

 
 



  



m  



 

   

INTRODUCTION

This company was incorporated in Pakistan in December


1989

Indus Motor Company (IMC) is a joint venture between the


House of Habib, Toyota Motor Corporation Japan (TMC), and
Toyota Tsusho Corporation Japan (TTC

PRODUCTS

 
 

 

r 

r

r 


r r

r   

r

r    

r

r    

r

r     

r

 

r 

  

r

  

r








 

  



 

 



    

r r

  

r 




      




r

       !

r

     






      !



RATIO ANALYSIS

 


 

   


 
  
 
 





 

 

 

 




1
1
'
'
''

''

''8

''9

  
    


 


 



 

  




  







 

 

 




1
'
''

''8

''9

'1'

          


    


 


   



 





 
 













1
1
'
'
''

''

''8

''9

        




 

 

     


 
  
  


 






1
1
'8
'
'
'
'
''

''

''8

''9

   


    
!



  




 
   


  




 
 



 

''

''

''8

  


'

'
1
1'

'
''9

  


 
 

  
 



 

  

  

 

 


'
1
1'

'
''

''

''8

''9

   


  

 

 

  



 
 


 


   

 

 

 

 

1
1'

'
''

''

''8

''9

   


 
    


 

  

  

  

  

 



 



'
'
'
'
1'
'
''

''

''8

''9



  
 




 


      


 

  
 

 
 





   
 


 

 

 




1
'
''

''

''8

''9

  
" # $   
   

  


  

  




  

 

 

 

 

'
''
1'
1''
'
'
''

''

''8

''9

  %!    


 

 

 





  

 

 












 


' 1
'1
' '
'
''

''

''8

''9

 %!    





  
   










 

 



' '8
' '
' '
' '
'
''

''

''8

''9

  
    
!  



 

 


 

  




  







   

'
' 1
'1
' '
'
''

''

''8

''9

         




 

 

     


   
 
   










'
'
'
'
'1
'
''

''

''8

''9

 ! 


HORIZONTAL ANALYSIS
Of
BALANCE SHEET of 2006&07
EQUITIES AND LIABILITIES

2007

2006

2007

2006







] ] ]

s  



"

=  ]

s 



"
"



%

  & 

 

 

"

"

# 
   
Current liabilities

 

 s

r 

0 75

 = ]

 s 

  =

 


%

"






%"


Share capital and reserves





      

   
  

 !

# $ 
Non-current liabilities
V     
     

#      
! 
 '
'  
( '  )  
* 

 &  

  ' +

#
   

Total equity and liabilities

"

]

 s





]  

  ss

"



  

s  

r00 00%

r00 00%

s 

2007

2006

2007

2006

  =

  s

r 6

r0 

long term loans and advances

 

 

0 02

0 006

Long term deposits



s 

0 0

0 0

Total non current assets


Current assets

  ]

  

r 

r0 r

Store and spare


Stock-in-trade

] 
 = 

 
s 

r 5
r 25

r 2
25 02

 ]

 

 2

 66

] 

 

0 0

0 05

accrued return on bank deposit

 

 

0 

0 

Other receivables

 ]

 s 

 6

7 0

V    

  

 

2 72

2 6r

= 

0 0

Cash and bank balance

=   

  

5 5

6 7

Total current assets

   

 s s

Total Assets

  

s  

6 5
r00 00%

 0
r00 00%

Assets
Non-current assets
fixed assets

Trade debts
short term prepayments

Taxation-net

HORIZONTAL ANALYSIS
Of
Income statement of 2006&7
Profit and loss account

2007

2006

2007

2006

Net sales

   

s  ss

r00

r00

Cost of goods sold

  

  

 6

 2

  

  

rr 

rr 7

 =

 

  

 s

r
06

0 r
06

]] ==

 

  

s s

= 

 

r 
 
0 

r 
 
0 r

  =]

 s

 

 02

 

  

  

  

2 
r0 

2 
rr r

 =

 s

0 05

0 6

Profit before taxation

  =

  

r0 2

rr 55

Taxation

 = ]=

  

 7

 0

Profit after taxation

 ] ]

  






7 02
0 0000

7 5r
0 000r0

Gross profit
Distribution cost
Administrative expenses

Other operating expenses

   

inance cost

Earnings per share

4ertical Analysis
of
Balance Sheet of 2007
EQUITIES AND LIABILITIES
2007
(Rupees in '000)

2006

2007
(Rupees in '000)

2006

r000000
76000
] ] ]
=  ]

r000000
76000
s  
s 

r000000
r00%
r2%
r2%

r000000
r00 00%
r00 00%
r00 00%

 

 

r0%

r00 00%

 

 s

r75%

r00 00%

Trade and other payables


advance from customers &dealers
Short term running finances- secured
taxation net
accurate mark up

 = ]
  =
0
0
]

 s 
 
0

r00 00%

 s

rrr%
6%
0%
0%
 2%

Total current liabilities

]  

  ss

7%

r00 00%

  

s  

0 %

r00 00%

Share capital and reserves


Authorized capital
r00000000(200 r00000000
ordinary shares of Rs r0 each
Issued subscribed & paid up capital
Capital reserve
Total equity
Non-current liabilities
Deferred taxation
Total non current liabilities
Current liabilities

Total equity and liabilities

s 

r00 00%
r00 00%
r00%

4ertical ANALYSIS
Of
Income statement 2006&7

Profit and loss account

2007

2006

2007

2006

Net sales

   

s  ss

rr0

r00

Cost of goods sold

  

  

rrr

r00

  

  

r07

r00

Distribution cost
Administrative expenses

 =

 

  

 s

r25
r0 

r00
r00

Other operating expenses

= 

 

r0 2

r00

   

 

  

r 2

r00

 =

 s

r7 

r00

Profit before taxation

  =

  

r0

Taxation

 = ]=

  

r0

r00
r00

Profit after taxation

 ] ]

  

r0 6

r00






r0 65

r00

Gross profit

inance cost

Earning per share

Horizontal analysis of Balance sheet of 200&


EQUITIES AND LIABILITIES

200

200

200

200

(Rupees in '000)

Share capital and reserves


Authorized capital
r00000000(200 r00000000
ordinary shares of Rs r0 each

r000000

r000000

r000000

r000000

Issued subscribed & paid up capital


Capital reserve

76000
5r07

76000
6500

 0%
5 %

5 72%
62 2%

r0267

60

 7%

6 6%

50700

52r

2 %

 7%

Total non current liabilities


Current liabilities

50700

52r

2 %

 7%

Trade and other payables

2

270

r 06%

20 6%

advance from customers &dealers


Short term running finances- secured

52652
0

22
0

2 65%
0 00%

6 6%
0 00%

r660

0 07%

0 00%

67

r05

0 00%

0 00%

50

776r

206552

r7r0

7 7%
r00 00%

27 %
r00 00%

Total equity
Non-current liabilities
deferred taxation

taxation net
accurate mark up

Total current liabilities

Total equity and liabilities

200

200

200

200

7
250
7222

0762
2r
7222

r 02%
0 r%
0 0%

2 %
0 r%
0 05%

7020

025

r r%

2 70%

Store and spare


Stock-in-trade
Trade debts
short term prepayments
accrued return on bank deposit
Other receivables
investments at fair value through profit &loss

r2
05
r766r
r676
50
6702
0

22r2
26762
r22
2r
50r2
760
5r7r

0 62%
r 77%
 0%
0 0%
0 25%
0 %
0 00%

r 6%
r r%
 6%
0 r7%
0 25%
0 5%
0 %

Taxation-net
Cash and bank balance

0
7rr66

205
667

0 00%
7 0%

r 52%
70 0%

Total current assets

r67r5r

667

0 r%

70 0%

Total Assets

206552

r7r0

r00 00%

r00 00%

Assets
Non-current assets
fixed assets
long term loans and advances
Long term deposits

Total non current assets


Current assets

Horizontal analysis Of
Income statement of 200&0
200

200

(Rupees in '000)

200

200

(Rupees in '000)

Sales

7660

r2

r00 00%

r00 00%

Net sales

7660

r2

r00 00%

r00 00%

Cost of sale(c g s)

-550r

-757556

- 6%

-0 7r%

Gross profit

22r6

7

6 r%

 2%

Operating expense
Marketing selling and distribution cost

-65

-77

-r 2%

-r r%

Administrative expense
other operating expense

-522
-r567

-272
-06r

-77r

-rr27r

-0 %
-0 r%
-2 5%

-0 72%
-0 7%
-2 7r%

r57

275767

 55%

6 66%

-2650

-2760

-0 07%

-0 0r%

rr

27577

 %

6 65%

72700

76

r 2%

r 0%

2060r

5r7rr

5 0%

 55%

-660rr

-r25066

-r 75%

- 02%

r5r02

2205

 66%

5 5%

Total operating exp

Profit from operation before finance costs


inance costs

Profit from operation after finance costs


Other income

Profit before taxation


Taxation

Profit after taxation

4ertical Analysis
Balance Sheet
or the year ended 200&

EQUITIES AND LIABILITIES


200

200

(Rupees in '000)

200

200

(Rupees in '000)

Share capital and reserves


Authorized capital
r00000000(200 r00000000
ordinary shares of Rs r0 each

r000000

r000000

r000000

r000000

76000
5r07
r0267

76000
6500
60

r00 00%
r0 5%
r0 r2%

r00 00%
r00 00%
r00 00%

50700

52r

 66%

r00 00%

50700

52r

 66%

r00 00%

Trade and other payables

2

270

r %

r00 00%

(Mark up accused on short term running


inances and long term loans
advance form customers & dealers
taxation net

67
52652
r660

r05
22
0

60 5%
62 5%
r00 00%

r00 00%
r00 00%
r00 00%

Total current liabilities

50

776r

26r 5%

r00 00%

Issued subscribed & paid up capital


Capital reserve
Total equity
Non-current liabilities
Deferred taxation
Total non current liabilities
Current liabilities

Total equity and liabilities

4ertical analysis of
Income statement
for 200&
200

200

200

200

(Rupees in '000)
7660
7660

r2
r2

(Rupees in '000)
r r%
r r%

r00 00%
r00 00%

-550r

-757556

 5%

r00 00%

22r6

7

60 %

r00 00%

Marketing selling and distribution cost


Administrative expense

-65
-522

-77
-272

6 %
rr %

r00 00%
r00 00%

other operating expense

-r567

-06r

-77r
r57

-rr27r
275767

5r r0%
7 r0%

r00 00%
r00 00%

 7%

r00 00%

-2650

-2760

6r 5%

r00 00%

rr

27577

7 %

r00 00%

72700

76

2 r%

r00 00%

2060r

5r7rr

57 77%

r00 00%

-660rr

-r25066

52 %

r00 00%

r5r02

2205

60 6%

r00 00%

Sales

Net sales
Cost of sale(c g s)

Gross profit
Operating expense

Total operating exp


Profit from operation before finance costs
inance costs

profit from operation after finance costs


Other income

Profit before taxation


Taxation

Profit after taxation



Oe have done the following things in this
project;
Company introduction
Abstract
Historical Background of the Company
Mission,Vision

The Company Products/Services


inancial Statement (ratio) Analysis for the last
 Years
Trend analysis and Plot Line graph of each
Ratio
Common Size and Index Analysis

"m""#"

www toyota-indus com


www motormania com
www pakmotors com
www pakwheels com
www indus_cars com