Description
This pdf about internship of Finanacial Statemant Analysis
SUPERIOR UNIVERSITY
FINANCIAL STATEMENT ANALYSIS
TRADING AND MANUFACTURE PUBLIC COMPANY (GHAZI FABRICS INTERNATIONAL COMPANY) FINANCIAL STATEMENT ANALYSIS Type of comparison Trend analysis Trend analysis means the analysis of company past performance and with current performance. How its make profit and lose in current year and in last years. Last year analysis SUMMATY OF LAST SIX YEARS Description 2007 2006 Operating performance Sale-net 2758729 2423485 Cost of good sold 2709774 2236963 7 Gross profits 48982 186522 Operating profit (54524) 80087 Profit after tax (183249) 6595 FINANCIAL ANALYSIS Property plant and equipment-net 1683150 1781739 Capital work in process 37809 54594 Fixed asset 1720959 1836333 Current assets Sotres.spares and loose tool 29555 27707 Stocks in trade 359710 343524 Other current assets 188388 127710 Cash and cash equivalent 3878 4593 581531 Current liabilities Short term borrowing Current portion of long term loans Other current liabilities 296168 285716 128335 710669 Net working capital Long term loans ( 129138 ) 1224759 208028 194583 112115 514726 ( 11192) 1229207 99523 151250 134496 385269 9934 1020427 292763 52500 166151 511414 4641 821889 503534
2005 1690006 1636404 53602 31140 (102722) 1593238 77963 1671201 25558 179517 175230 14898 395203
2004 2060539 2003935 56604 7785 (67830) 1249699 296550 1546249 20615 103415 189992 6013 516055
Trend analysis of last three years and current years Explanation We conduct the comparison through company last three years and with his current years performance. So we conduct the result that ghazi fabrics increase the profit with passage of time and the result is that people trust on it and purchase its shares. So in 2007 sale is much better from previous one because this years his sale is good as compare with other years performance his current years sale is 2758729m and his CGS which company suffer is2709747m and his G.P is 48982m and if we see the last three years sale and his cost of good sold and gross profit so in 2006 sale are2423485m and cost of goods sold are 2236963m and G.P is 186522m and in 2005 sale 169006m and CGS 1636404m and G.P 53602 . And in 2004 sale are 56604 and CGS 2003935m and G.P 56604. And profit and tax of 2007 is (183249) and its show this year his profit is not much good. And in 2006 6595m and 2005 (102722m) and in 2004 (67830m). Current assets of all years are 581531m, 503534m, 395203, and 516055, respectively. And current liabilities of all years last three years and current years is respectively 710669m 514726, 385269m 511414m. And the result which we conduct through trend analysis of company last three years. And I have find out the result that ghazi fabric current profits are not much high as compare whit other last years because they do increase sale and but his cost of good are increase with respectively and the result is that they are not increase profit ratio and we see his last years performance we can see clearly his performance is better from his current years performance. And the result is that they sufferer loses.
LIQUIDITY RATIO Ration analysis Ratio year s Current ratio 2007 Current asset/current liabilities 2006 2005 2004 Asset test ratio 2007 2006 2005 2004 Current asset/current liabilities Current asset/current liabilities Current asset/current liabilities Current asset-inventory/current liabilities Current asset-inventory/current liabilities Current asset-inventory/current liabilities Current asset-inventory/current liabilities ACTIVITY OR STOCK TURN OVER RATIO Cost of goods sold/inventory Cost of goods sold/inventory Cost of goods sold/inventory Cost of goods sold/inventory Account payable/average sale per day Account payable/average purchase per day Account payable/average purchase per day Account payable/average purchase
581531/710669 = 503534/514726 395203/385269 516055/511414 581531-359710/710669 503534-343524/514726 395203-179517/385269 516055-299435/511414
Inventory turnover ratio
2007 2006 2005 2004
2709747/359710 2236963/343524 1636404/179517 2003936/299435 96886/ 70536/ 85494/ 78541/
Average payment period
2007 2006 2005 2004
average collection period
2007 2006 2005 2004
per day Account receivable /average per day sale Account receivable /average per day sale Account receivable /average per day sale Account receivable /average per day sale Sale / total asset Sale / total asset Sale / total asset Sale / total asset
8299/ 8588 96175 8015 2758729/2302980 2423485/503534 1690006/2340357 2060539/2102868 48982/2758729 186522/2423485 53602 /1690006 56604 /2060539 (54524)/2758729 80087 /2423485 (31140) /1690006 (7785)/2060539
Total asset turn over
DEBT RATIO
Gross profit margin ratio Gross profit / sale Gross profit / sale Gross profit / sale Gross profit / sale Operating profit margin ratio Operating profit /sale Operating profit /sale Operating profit /sale Operating profit /sale Share holder equity /sale Share holder equity /sale Share holder equity /sale Share holder equity /sale Earning per share Earning share Earning share Earning share Earning share after tax/ total number of after tax/ total number of after tax/ total number of after tax/ total number of (183249) /400000 6595 /400000 (102722) /400000 (67830) /400000
Net profit margin ratio
Return on total asset
Earning after tax / total asset Earning after tax / total asset Earning after tax / total asset Earning after tax / total asset
(183249)/2302980 6595/2340357 102722) /2066894 67830) /2062794
doc_544205965.pdf
This pdf about internship of Finanacial Statemant Analysis
SUPERIOR UNIVERSITY
FINANCIAL STATEMENT ANALYSIS
TRADING AND MANUFACTURE PUBLIC COMPANY (GHAZI FABRICS INTERNATIONAL COMPANY) FINANCIAL STATEMENT ANALYSIS Type of comparison Trend analysis Trend analysis means the analysis of company past performance and with current performance. How its make profit and lose in current year and in last years. Last year analysis SUMMATY OF LAST SIX YEARS Description 2007 2006 Operating performance Sale-net 2758729 2423485 Cost of good sold 2709774 2236963 7 Gross profits 48982 186522 Operating profit (54524) 80087 Profit after tax (183249) 6595 FINANCIAL ANALYSIS Property plant and equipment-net 1683150 1781739 Capital work in process 37809 54594 Fixed asset 1720959 1836333 Current assets Sotres.spares and loose tool 29555 27707 Stocks in trade 359710 343524 Other current assets 188388 127710 Cash and cash equivalent 3878 4593 581531 Current liabilities Short term borrowing Current portion of long term loans Other current liabilities 296168 285716 128335 710669 Net working capital Long term loans ( 129138 ) 1224759 208028 194583 112115 514726 ( 11192) 1229207 99523 151250 134496 385269 9934 1020427 292763 52500 166151 511414 4641 821889 503534
2005 1690006 1636404 53602 31140 (102722) 1593238 77963 1671201 25558 179517 175230 14898 395203
2004 2060539 2003935 56604 7785 (67830) 1249699 296550 1546249 20615 103415 189992 6013 516055
Trend analysis of last three years and current years Explanation We conduct the comparison through company last three years and with his current years performance. So we conduct the result that ghazi fabrics increase the profit with passage of time and the result is that people trust on it and purchase its shares. So in 2007 sale is much better from previous one because this years his sale is good as compare with other years performance his current years sale is 2758729m and his CGS which company suffer is2709747m and his G.P is 48982m and if we see the last three years sale and his cost of good sold and gross profit so in 2006 sale are2423485m and cost of goods sold are 2236963m and G.P is 186522m and in 2005 sale 169006m and CGS 1636404m and G.P 53602 . And in 2004 sale are 56604 and CGS 2003935m and G.P 56604. And profit and tax of 2007 is (183249) and its show this year his profit is not much good. And in 2006 6595m and 2005 (102722m) and in 2004 (67830m). Current assets of all years are 581531m, 503534m, 395203, and 516055, respectively. And current liabilities of all years last three years and current years is respectively 710669m 514726, 385269m 511414m. And the result which we conduct through trend analysis of company last three years. And I have find out the result that ghazi fabric current profits are not much high as compare whit other last years because they do increase sale and but his cost of good are increase with respectively and the result is that they are not increase profit ratio and we see his last years performance we can see clearly his performance is better from his current years performance. And the result is that they sufferer loses.
LIQUIDITY RATIO Ration analysis Ratio year s Current ratio 2007 Current asset/current liabilities 2006 2005 2004 Asset test ratio 2007 2006 2005 2004 Current asset/current liabilities Current asset/current liabilities Current asset/current liabilities Current asset-inventory/current liabilities Current asset-inventory/current liabilities Current asset-inventory/current liabilities Current asset-inventory/current liabilities ACTIVITY OR STOCK TURN OVER RATIO Cost of goods sold/inventory Cost of goods sold/inventory Cost of goods sold/inventory Cost of goods sold/inventory Account payable/average sale per day Account payable/average purchase per day Account payable/average purchase per day Account payable/average purchase
581531/710669 = 503534/514726 395203/385269 516055/511414 581531-359710/710669 503534-343524/514726 395203-179517/385269 516055-299435/511414
Inventory turnover ratio
2007 2006 2005 2004
2709747/359710 2236963/343524 1636404/179517 2003936/299435 96886/ 70536/ 85494/ 78541/
Average payment period
2007 2006 2005 2004
average collection period
2007 2006 2005 2004
per day Account receivable /average per day sale Account receivable /average per day sale Account receivable /average per day sale Account receivable /average per day sale Sale / total asset Sale / total asset Sale / total asset Sale / total asset
8299/ 8588 96175 8015 2758729/2302980 2423485/503534 1690006/2340357 2060539/2102868 48982/2758729 186522/2423485 53602 /1690006 56604 /2060539 (54524)/2758729 80087 /2423485 (31140) /1690006 (7785)/2060539
Total asset turn over
DEBT RATIO
Gross profit margin ratio Gross profit / sale Gross profit / sale Gross profit / sale Gross profit / sale Operating profit margin ratio Operating profit /sale Operating profit /sale Operating profit /sale Operating profit /sale Share holder equity /sale Share holder equity /sale Share holder equity /sale Share holder equity /sale Earning per share Earning share Earning share Earning share Earning share after tax/ total number of after tax/ total number of after tax/ total number of after tax/ total number of (183249) /400000 6595 /400000 (102722) /400000 (67830) /400000
Net profit margin ratio
Return on total asset
Earning after tax / total asset Earning after tax / total asset Earning after tax / total asset Earning after tax / total asset
(183249)/2302980 6595/2340357 102722) /2066894 67830) /2062794
doc_544205965.pdf