Description
This is a spreadsheet about Analysis of Panacea Biotech.
Analysis for Pa
2006-
Submitted to: Dr. Karamjeet Singh
s for Panacea Biotech
2006- 2009
Submitted by: Name Neha Sabharwal Roll No. 34 Class MBA Biotech (A)
BALANCE SHEET
Current Assets: Cash Marketable Securities Accounts Receivable Inventories Total Current Assets Gross Fixed Assets (at cost): Land & Buildings Machinery and Equipment Furniture & Fixtures Vehicles Other (Inc. Fin. Leases) Total Gross Fixed Assets Less: Accumulated Depreciation Net Fixed Assets Other Assets Total Assets Current Liabilities: Accounts Payable Notes Payable Accruals Taxes Payable Other Current Liabilities Total Current Liabilities L / T Debt (Inc. Financial Leases) Total Liabilities Preferred Stock Common Stock Paid-In Capital In Excess of Par Retained Earnings Total Stockholders' Equity
2006 2007 2008 2009
44,145.73 7,745.35 18,389.50 15,712.41 9,291.60 21,043.09 14,118.02 14,826.08 21,459.71 5,948.09 12,388.01 45,324.21
5,742.60 10,343.01 12,397.87 21605.19 12,668.49 20,752.07 25,628.16 42386.71 1,609.42 4,670.84 5,510.73 6597.78 840.95 1,095.84 1,195.94 1388.11 946.72 1,403.87 1,848.29 2,134 21,808.18 38,265.63 46,580.99 74,111.69 7,107.25 10,533.34 14,760.40 21,700.81 14,700.93 27,732.29 31,820.59 52,410.88 17,079.01 29,465.79 46,154.41 52,630.33 102,060.52 103,245.18 128,378.81 168,701.52 2006 2,727.73 19,391.01 136.57 393.63 5,993.02 44,971.04 73,613 9,043.49 571.69 3,371.98 15,460.36 25,076 2007 6,900.86 6,985.21 2.18 1,865.96 10,062.07 19,750.66 45,567 657.74 3,769.41 53,251.09 53,909 2008 6,352.99 10,262.31 145.15 3,069.23 32,931.75 52,761 667.86 5,229.06 69,720.46 70,388 2009 3,598.02 26,918.82 59.58 19,047.45 54,261.46 $103,885 667.86 2,633.41 61,514.92 62,183
INCOME STATEMENT
Sales Revenue Less: Cost of Goods Sold Gross Profits Less: Operating Expenses: Selling Expense General / Admin. Exp. Lease Expense Depreciation Expense Total Operating Expenses Operating Profits Less: Interest Expense Net Profits Before Taxes Less: Taxes Net Profit After Taxes Less: Pref. Stock Divds. Earnings Available for Common Stockholders
2005 2006 2007 2008 2009
54344.59 86150.82 86761.84 79938.49 26396.06 37419.21 36366.88 31078.47 0 27948.53 48731.61 50394.96 48860.02 2644.24 12558.65 0 1391.56 16594.45 11354.08 1333.32 10020.76 3926.83 6093.93 0 6093.93 3269.21 20395.59 2 2452.22 26119.02 22612.59 1704.45 20908.14 6229.15 14678.99 0 14678.99 4510.93 4345.44 22357.41 44917.02 0 0 2986.6 5360.73 29854.94 54623.19 20540.02 -5763.17 1501.39 3474.2 19038.63 -9237.37 5721.6 -2332.43 13317.03 -6904.94 0 0 13317.03 -6904.94
0 0 0 0 0
RATIO ANALYSIS
Current Ratio Quick Ratio Inventory Turnover Average Collection Period Fixed Asset Turnover Total Asset Turnover Debt Ratio Debt-to-Equity Times Interest Earned Gross Profit Margin Operating Profit Margin Net Profit Margin Return on Total Assets (ROA) Return on Equity (ROE) DUPONT ANALYSIS Net Profit AT/Sales Sales/Total Assets ROA Net Profit AT/Total Assets Total Assets/Stockhldrs. Equity ROE
2006 2007 2008 2009
2.45 1.81 1.44 51.31 3.70 0.53 0.72 1.79 8.52 51.43% 20.89% 11.21% 5.97% 24.30% 1.78 0.97 1.78 38.83 3.11 0.83 0.44 0.37 13.27 56.57% 26.25% 17.04% 14.22% 27.23% 2.54 1.46 1.69 61.52 2.73 0.68 0.41 0.47 13.68 58.08% 23.67% 15.35% 10.37% 18.92% 1.28 0.37 0.69 55.79 1.53 0.47 0.62 0.87 -1.66 61.12% -7.21% -8.64% -4.09% -11.10%
0.11 0.53 0.06 0.06 4.07 0.24
0.17 0.83 0.14 0.14 1.92 0.27
0.15 0.68 0.10 0.10 1.82 0.19
-8.64% 47.38% -4.09% -4.09% 271.30% -11.10%
3.00
THE COMPANY HAS WITNESSED A DECREASE IN THE LIQUIDITY RATIO WHICH HAS AN ULTIMATE IMPACT ON THEIR DEBT PAYING CAPACITY AND WORTHYNESS
2.50 2.54 2.45
2.00
1.81
1.78
1.50
1.46 1.28
Current Ratio
Quick Ratio
1.00
0.97
0.50 0.37
0.00 2006 2007 2008 2009
70.00%
Although they have witnessed an incerase in their gross profit but they have decreasing net margin may be due to higher operating profits
60.00% 56.57% 50.00% 51.43%
61.12%
58.08%
40.00%
30.00% 26.25% 23.67% 20.00% 20.89% 17.04% 15.35%
Gross Profit Margin Operating Profit Margin Net Profit Margin
10.00%
11.21%
0.00% 2006 2007 2008 2009 -7.21% -8.64%
-10.00%
-20.00%
30.00% 27.23% 25.00% 24.30%
After recession in 2007 they have countinuously witness a decrease in their return on equity and return on assets again imphasizing their net profit margin
20.00% 18.92%
15.00%
14.22%
10.00%
10.37% Return on assets
5.00%
5.97%
Return on Equity
0.00% 2006 2007 2008 2009 -4.09%
-5.00%
-10.00% -11.10%
-15.00%
D-E Ratio
2.00
1.80
Over the yeras they have again increased their debt in their capital mix may be in an effort to reduce their cost of capital
1.79
1.60
1.40
1.20
1.00 0.87 0.80
D-E Ratio
0.60 0.47 0.40 0.37
0.20
0.00 2006 2007 2008 2009
doc_654308552.xls
This is a spreadsheet about Analysis of Panacea Biotech.
Analysis for Pa
2006-
Submitted to: Dr. Karamjeet Singh
s for Panacea Biotech
2006- 2009
Submitted by: Name Neha Sabharwal Roll No. 34 Class MBA Biotech (A)
BALANCE SHEET
Current Assets: Cash Marketable Securities Accounts Receivable Inventories Total Current Assets Gross Fixed Assets (at cost): Land & Buildings Machinery and Equipment Furniture & Fixtures Vehicles Other (Inc. Fin. Leases) Total Gross Fixed Assets Less: Accumulated Depreciation Net Fixed Assets Other Assets Total Assets Current Liabilities: Accounts Payable Notes Payable Accruals Taxes Payable Other Current Liabilities Total Current Liabilities L / T Debt (Inc. Financial Leases) Total Liabilities Preferred Stock Common Stock Paid-In Capital In Excess of Par Retained Earnings Total Stockholders' Equity
2006 2007 2008 2009
44,145.73 7,745.35 18,389.50 15,712.41 9,291.60 21,043.09 14,118.02 14,826.08 21,459.71 5,948.09 12,388.01 45,324.21
5,742.60 10,343.01 12,397.87 21605.19 12,668.49 20,752.07 25,628.16 42386.71 1,609.42 4,670.84 5,510.73 6597.78 840.95 1,095.84 1,195.94 1388.11 946.72 1,403.87 1,848.29 2,134 21,808.18 38,265.63 46,580.99 74,111.69 7,107.25 10,533.34 14,760.40 21,700.81 14,700.93 27,732.29 31,820.59 52,410.88 17,079.01 29,465.79 46,154.41 52,630.33 102,060.52 103,245.18 128,378.81 168,701.52 2006 2,727.73 19,391.01 136.57 393.63 5,993.02 44,971.04 73,613 9,043.49 571.69 3,371.98 15,460.36 25,076 2007 6,900.86 6,985.21 2.18 1,865.96 10,062.07 19,750.66 45,567 657.74 3,769.41 53,251.09 53,909 2008 6,352.99 10,262.31 145.15 3,069.23 32,931.75 52,761 667.86 5,229.06 69,720.46 70,388 2009 3,598.02 26,918.82 59.58 19,047.45 54,261.46 $103,885 667.86 2,633.41 61,514.92 62,183
INCOME STATEMENT
Sales Revenue Less: Cost of Goods Sold Gross Profits Less: Operating Expenses: Selling Expense General / Admin. Exp. Lease Expense Depreciation Expense Total Operating Expenses Operating Profits Less: Interest Expense Net Profits Before Taxes Less: Taxes Net Profit After Taxes Less: Pref. Stock Divds. Earnings Available for Common Stockholders
2005 2006 2007 2008 2009
54344.59 86150.82 86761.84 79938.49 26396.06 37419.21 36366.88 31078.47 0 27948.53 48731.61 50394.96 48860.02 2644.24 12558.65 0 1391.56 16594.45 11354.08 1333.32 10020.76 3926.83 6093.93 0 6093.93 3269.21 20395.59 2 2452.22 26119.02 22612.59 1704.45 20908.14 6229.15 14678.99 0 14678.99 4510.93 4345.44 22357.41 44917.02 0 0 2986.6 5360.73 29854.94 54623.19 20540.02 -5763.17 1501.39 3474.2 19038.63 -9237.37 5721.6 -2332.43 13317.03 -6904.94 0 0 13317.03 -6904.94
0 0 0 0 0
RATIO ANALYSIS
Current Ratio Quick Ratio Inventory Turnover Average Collection Period Fixed Asset Turnover Total Asset Turnover Debt Ratio Debt-to-Equity Times Interest Earned Gross Profit Margin Operating Profit Margin Net Profit Margin Return on Total Assets (ROA) Return on Equity (ROE) DUPONT ANALYSIS Net Profit AT/Sales Sales/Total Assets ROA Net Profit AT/Total Assets Total Assets/Stockhldrs. Equity ROE
2006 2007 2008 2009
2.45 1.81 1.44 51.31 3.70 0.53 0.72 1.79 8.52 51.43% 20.89% 11.21% 5.97% 24.30% 1.78 0.97 1.78 38.83 3.11 0.83 0.44 0.37 13.27 56.57% 26.25% 17.04% 14.22% 27.23% 2.54 1.46 1.69 61.52 2.73 0.68 0.41 0.47 13.68 58.08% 23.67% 15.35% 10.37% 18.92% 1.28 0.37 0.69 55.79 1.53 0.47 0.62 0.87 -1.66 61.12% -7.21% -8.64% -4.09% -11.10%
0.11 0.53 0.06 0.06 4.07 0.24
0.17 0.83 0.14 0.14 1.92 0.27
0.15 0.68 0.10 0.10 1.82 0.19
-8.64% 47.38% -4.09% -4.09% 271.30% -11.10%
3.00
THE COMPANY HAS WITNESSED A DECREASE IN THE LIQUIDITY RATIO WHICH HAS AN ULTIMATE IMPACT ON THEIR DEBT PAYING CAPACITY AND WORTHYNESS
2.50 2.54 2.45
2.00
1.81
1.78
1.50
1.46 1.28
Current Ratio
Quick Ratio
1.00
0.97
0.50 0.37
0.00 2006 2007 2008 2009
70.00%
Although they have witnessed an incerase in their gross profit but they have decreasing net margin may be due to higher operating profits
60.00% 56.57% 50.00% 51.43%
61.12%
58.08%
40.00%
30.00% 26.25% 23.67% 20.00% 20.89% 17.04% 15.35%
Gross Profit Margin Operating Profit Margin Net Profit Margin
10.00%
11.21%
0.00% 2006 2007 2008 2009 -7.21% -8.64%
-10.00%
-20.00%
30.00% 27.23% 25.00% 24.30%
After recession in 2007 they have countinuously witness a decrease in their return on equity and return on assets again imphasizing their net profit margin
20.00% 18.92%
15.00%
14.22%
10.00%
10.37% Return on assets
5.00%
5.97%
Return on Equity
0.00% 2006 2007 2008 2009 -4.09%
-5.00%
-10.00% -11.10%
-15.00%
D-E Ratio
2.00
1.80
Over the yeras they have again increased their debt in their capital mix may be in an effort to reduce their cost of capital
1.79
1.60
1.40
1.20
1.00 0.87 0.80
D-E Ratio
0.60 0.47 0.40 0.37
0.20
0.00 2006 2007 2008 2009
doc_654308552.xls