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BALANCE SHEET
AS AT JUNE 30
2004
ASSETS
CURRENT ASSETS
Stores, spares and loose tools
Stock in trade
Trade debts
Investments-available for sale
Loans and advances
Tarde deposits and prepayments
Investments at fair value through profit and loss
Accured mark-up / interest
Other receviables
Income tax refundable
Cash and bank balances
TOTAL ASSETS
Authorised capital
10,000,000 Ordinary Shares of Rs. 10/- each.
Share capital
General reserve
Unaapropriated profit
Surplus on revaluation of property, plant and equipment-leasehold land
CURRENT LIABILITIES
Trade and other payables
Acurred mark-up / interest
Short term borrowings - secured
Current portion of long-term financing
Provision for taxation
2004
ASSETS
CURRENT ASSETS
Stores, spares and loose tools
Stock in trade
Trade debts
Investments-available for sale
Loans and advances
Tarde deposits and prepayments
Investments at fair value through profit and loss
Accured mark-up / interest
Other receviables
Income tax refundable
Cash and bank balances
TOTAL ASSETS
Authorised capital
10,000,000 Ordinary Shares of Rs. 10/- each.
Share capital
General reserve
Unaapropriated profit
CURRENT LIABILITIES
Trade and other payables
Acurred mark-up / interest
Short term borrowings - secured
Current portion of long-term financing
Provision for taxation
2004
ASSETS
NON CURRENT ASSETS
Property, plant and equipment
Intangible assets
Long term Investments - Available for sale
Long term deposits
CURRENT ASSETS
Stores, spares and loose tools
Stock in trade
Trade debts
Investments-available for sale
Loans and advances
Tarde deposits and prepayments
Investments at fair value through profit and loss
Accured mark-up / interest
Other receviables
Income tax refundable
Cash and bank balances
TOTAL ASSETS
Authorised capital
10,000,000 Ordinary Shares of Rs. 10/- each.
Share capital
General reserve
Unaapropriated profit
CURRENT LIABILITIES
Trade and other payables
Acurred mark-up / interest
Short term borrowings - secured
Current portion of long-term financing
Provision for taxation
60,000 40,000 0 0 0
34,593 50,517 62,881 61,823 85,627
nce Sheet
2004 2005
ASSETS
CURRENT ASSETS
Spares 17,743
Stock in trade 353,669
Trade debts 90,448
Loans and advances 4,098
Trade deposits, short term and other receivable 4,001
Taxation receviable 4,641
cash and bank balances 54,026
528,626
2004 2005
ASSETS
CURRENT ASSETS
Spares 2.05%
Stock in trade 40.89%
Trade debts 10.46%
Loans and advances 0.47%
Trade deposits, short term and other receivable 0.46%
Taxation receviable 0.54%
cash and bank balances 6.25%
61.12%
2004 2005
ASSETS
NON CURRENT ASSETS
Property, plant and equipment 59.01%
Long term investment 100.00%
Long term loans 104.47%
Long term deposit 92.56%
61.75%
CURRENT ASSETS
Spares 97.83%
Stock in trade 86.15%
Trade debts 86.38%
Loans and advances 294.19%
Trade deposits, short term and other receivable 44.15%
Taxation receviable 0.00%
cash and bank balances 83.53%
86.87%
2005 2006
2005 2006
2005
2005
2005 2006
Rupees in '000'
-55,500
4,203 7,354 4,288
293 49,916
2
Current Ratio
2
Quick Ratio
Cash Ratio
Quick Ratio
Cash Ratio
N LTD
tio
Current Ratio
N LTD
o
Quick Ratio
09
N LTD
o
Cash Ratio
009
ATLAS BATTERY LIMITED
Long Term Accounting Ratio
3
2
1
3
Total Assets
2 Turnover
Ratio
2
3
Total Assets
2 Turnover Ratio
2
5.00%
Net Profit
4.00% Ratio
3.00%
2.00%
1.00%
0.00%
2005 2006 2007 2008 2009
10.00%
Operating
8.00% Margin Ratio
6.00%
4.00%
2.00%
0.00%
2005 2006 2007 2008 2009
2009
5.63%
16.79%
10.02%
EXIDE PAKISTAN LIMITED
Profitability Term Accounting Ratios
ating
in Ratio
ATLAS BATTERY LIMITED
DEBT ANALYSIS
Debt to
Capital Ratio
1 2 3 4 5
1 2 3 4 5
EXIDE PAKISTAN LIMITED
DEBT ANALYSIS
Debt to Capital
Ratio
0.33
equity multiplier 2.45
Sales Expenses
3156807 ###
Current Assets
Stores, Spares & loose tools Loans and Advances
14,122 2,381
Stock in trade Short Term Investment
434,594 6,132
Trade Debt Accured Mark-up / Interest
88,521 14
Fixed Assets
635,294
Long Term Investment
0
Long Term Deposit
2,439
ATLAS BATTERY LIMTED
DU_PONT ANALYSIS
ROE
Profit Margin
Assets Turnover
Increase / Decrease 0.25
it Margin
Sales Expenses
2,628,820 ###
Current Assets
Stores, Spares & loose tools Loans and Advances
12,968 1,475
Stock in trade Short Term Investment
410,672 0
Trade Debt Accured Mark-up / Interest
77,387 175
Fixed Assets
517,862
Long Term Investment
0
Long Term Deposit
4,012
ng Expenses
ng Assets
nvestment
k-up / Interest
nvestment
2009
0.16
Equity multiplier 2.81
Sales Expenses
5630385 ###
Adminstrative Expenses
59241
Other Operating Expenses
63565
Total Assets Sales Assets Turnover
2,036,587 5630385 2.76
Current Assets
Stores, Spares & loose tools Loans and Advances
32,550 2,168
Stock in trade Short Term Investment
859,857 0
Trade Debt Accured Mark-up / Interest
162,668 0
Fixed Assets
671,711
Long Term Investment
224
Long Term Deposit
16,751
EXIDE PAKISTAN LIMTED
DU_PONT ANALYSIS
ROE
0
Increase / Decrease
ROA
Profit Margin
93799 ###
it Margin
Sales Expenses
3,022,276 2942051
Operating Expenses
Cost of Sales
2661011
Distribution Costs
117976
Adminstrative Expenses
40116
Other Operating Expenses
24494
s Turnover
Operating Assets
Current Assets
Stores, Spares & loose tools
25,403
Stock in trade
920,042
Trade Debt
138,939
Fixed Assets
536,855
2008
0.16
3.13
Return on Assets
0.05