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ANALYSIS OF FINANCIAL STATEMENT
FINAL PROJECT PRESENTATION
FACULTY:SIR SAMEEN GHANI
GROUP MEMBERS:
SAAD NAEEM
SAFIA SULTANA
MARRIUM IKHLAQ
SANIA
TOPIC
TO HAVE A FINANCIAL ANALYSIS OF
SELECTED FIRMS OF AN INDUSTRY
FIVE COMPANIES:
• Al-Abbas Sugar Mills
• Habib ADM Ltd. (Habib Arkady Ltd.)
• Habib Sugar Mills Ltd.
• Mehran Sugar Mills Ltd.
• Mirpurkhas Sugar Mills Ltd.
LIQUIDITY
Liquidity is the term used to describe how easy
it is to convert assets to cash. The most liquid
asset, and what everything else is compared to,
is cash. This is because it can always be used
easily and immediately.
AL-ABBAS SUGAR MILLS
LIQUIDITY
LIQUIDITY
Current ratio Quick ratio
1.07
1
0.94 0.95 0.96 0.93
0.18 0.18 0.15 0.15

0.12 0.14
1 2 3 4 5 6
Habib ADM Ltd. (Habib Arkady Ltd.)
LIQUIDITY
LIQUIDITY
7.35 7.36
6.68
4.78
4.57
4.2
3.99
1.75
1.54
1.14 1.23 1.2
1 2 3 4 5 6
Habib Sugar Mills Ltd.
LIQUIDITY:
LIQUIDITY
5.48
3.84
3.37 3.33
2.85 2.89
2.33
2.19
1.9 1.95
1.54
0.91
1 2 3 4 5 6
Mehran Sugar Mills Ltd.
LIQUIDITY
LIQUIDITY
1.23
1.19
1.01
0.94 0.97
0.89
0.55
0.39
0.32
0.28
0.24
0.1
1 2 3 4 5 6
Mirpurkhas Sugar Mills Ltd.
LIQUIDITY
LIQUIDITY
1.22
1.07 1.06 1.04 1.04
0.84
0.42
0.35 0.35
0.3
0.19
0.03
1 2 3 4 5 6
ASSET MANAGEMENT
• Asset management is a systematic process of
deploying, operating, maintaining, upgrading,
and disposing of assets cost-effectively. The term
is most commonly used in the financial world to
describe people and companies that manage
investments on behalf of others.
• In Asset Management, Inventory Turnover helps
in finding how many times is the inventory sold
during an year.
• Net fixed Asset Turnover helps in reflecting the
firms utilization of fixed assets.
ASSET MANAGEMENT
Inventory Turnover Days sales outstanding (DSO) Fixed Assets turnover Total Asset Turnover
7.84
6.41
5.91
5.4
5.12 5 5.13
4.04
3.84
3.41 3.39 3.36
2.99 2.88
2.56
1.85
1.57
1.25 1.38 1.26
1.12 1.17
0.78
0.34
1 2 3 4 5 6
ASSET MANAGEMENT
Inventory Turnover Days sales outstanding (DSO) Fixed Assets turnover Total Asset Turnover
9.06
7.84
7.34
6.76
5.6
5.3
5.04
4.49
3.91 4.07
3.68 3.68 3.85
3.61 3.5
2.83
1.85 1.72
1.55 1.46 1.49
1.32
0.38
0.01
1 2 3 4 5 6
Habib Sugar Mills
ASSET MANAGEMENT
40
35
30
25
Total Asset Turnover
Fixed Assets turnover
20 Days sales outstanding (DSO)
Inventory Turnover
15
10
0
1 2 3 4 5 6
Mehran Sugar Mills Ltd.
ASSET MANAGEMENT
18
16
14
12
Inventory Turnover
10
Days sales outstanding (DSO)
8
Total Asset Turnover
0
1 2 3 4 5 6
Mirpurkhas Sugar Mills Ltd.
ASSET MANAGEMENT
100%
90%
80%
70%
60% Total Asset Turnover

50%
Days sales outstanding (DSO)
Inventory Turnover
40%
30%
20%
10%
0%
1 2 3 4 5 6
Debt Management Ratio
• A ratio of a company's debt to its total financing.

The debt management ratio measures how much
of a company's operations comes from debt
instead of other forms of financing, such as stock
or personal savings
• A measure of the extent to which a firm uses
borrowed funds to finance its operations. Owners
and creditors are interested in debt management
ratios because the ratios indicate the riskiness of
the firm's position
DEBT MANAGEMENT
Total Debt to Total Assets Total Debt to Total Equity Times interest earned (TIE)
3.17
3.09 3.1
2.62
2.53
2.44
2.27
1.96 1.92 1.87
1.24
1.15
0.93 0.97
0.75
0.68
0.54 0.49
1 2 3 4 5 6
DEBT MANAGEMENT
100%
90%
80%
70%
60%
Times interest earned (TIE)
50% Total Debt to Total Equity

Total Debt to Total Assets
40%
30%
20%
10%
0%
1 2 3 4 5 6
Habib Sugar Mills Ltd
DEBT MANAGEMENT
30
25
20
15 Total Debt to Total Equity

10
0
1 2 3 4 5 6
Mehran Sugar Mills Ltd
DEBT MANAGEMENT
6

3 Total Debt to Total Equity
0
1 2 3 4 5 6
Mirpurkhas Sugar Mills Ltd
DEBT MANAGEMENT
3.5
2.5
2
Total Debt to Total Equity
1.5
0.5
0
1 2 3 4 5 6
PROFITABILITY
• Profitability is the primary goal of all business
ventures. Without profitability the business will
not survive in the long run. So measuring current
and past profitability and projecting future
profitability is very important.
• Any ratio that measures a company's ability to
generate cash flow relative to some metric, often
the amount invested in the company. Profitability
ratios are useful in fundamental analysis which
investigates the financial health of companies.
PROFITABILITY
50
40
30
net profit margin
basic earning power
20 EPS
DPS
payout ratio
10
ROA
ROE
0
Net profit Basic earning Earnings per Dividend per Payout Ratio ROA ROE
margin power Share (EPS) Share (DPS)
-10
-20
PROFITABILITY
100%
90%
80%
70%
ROE
60% ROA
Payout ratio
50% DPS
EPS
40%
basic earning power
Net profit margin
30%
20%
10%
0%
Habib Sugar Mills Ltd.
PROFITABILITY
160
140
120
ROE
100 ROA
payout ratio
80 DPS
EPS
60 basic earning power
Net profit margin
40
20
0
PROFITABILITY
100%
90%
80%
70%
ROE
60% ROA
payout ratio
50% DPS
EPS
40%
basic earning power
Net profit margin
30%
20%
10%
0%
PROFITABILITY
100%
90%
80%
70%
ROE
60% ROA
payout ratio
50% DPS
EPS
40%
basic earning power
net profit margin
30%
20%
10%
0%
Market Value Ratios
• Any ratio that compares a security's current

market price (or average market price over a
period of time) to any item on its financial
statement. One of the most common market
value ratios is the price-earnings ratio, which
measure the market price against the
company's earnings for a given period of time.
Fundamental analysts use market value ratios
to help determine whether a security is
overvalued or undervalued
MARKET VALUE RATIO
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18000000
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12000000
Axis Title
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6000000
4000000
2000000
0
1 2 3 4 5 6
Market price per share* 78.99 90.07 94.63 87.53 100.84 108.19
PE Ratio 4.33 7.36 6.49 3.16 6.56 5.69
PB Ratio 12.18 12.54 11.9 8.79 8.83 8.43
Dividend Yield (Div Yield) 879.21 963.82 917.383 1586.86 860.88 1604.79
No of Commons outstanding 173,623 173,623 173,623 173,623 173,623 173,623
Market Cap 13714480.77 15638223.61 16429944.49 15197221.19 17508143.32 18784272.37
MARKET VALUE RATIO

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Axis Title
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1 2 3 4 5 6
PE Ratio 3.39 3.91 4.51 4.07 7.41 8.76
PB Ratio 5.56 4.61 3.74 5.34 6.68 8.34
Dividend Yield (Div Yield) 5028.28 5457.02 6354.24 7515.26 5380.47 2414
Market Cap 3182000 2932000 2518000 4258000 5204000 6628000
Habib Sugar Mills Ltd
MARKET VALUE RATIO
Chart Title
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Axis Title
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0
1 2 3 4 5 6
Market price per share* 29 27.52 25.45 23.29 25.54 36.74
PE Ratio 5.8 6.37 5.09 4.47 4.95 6.79
PB Ratio 5.67 5.79 5.42 4.31 4.13 5.06
Market Cap 13920000 16512000 19087500 17467500 19155000 27555000
MARKET VALUE RATIO
Chart Title
35000000
30000000
25000000
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Axis Title
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10000000
5000000
0
1 2 3 4 5 6
PE Ratio 1.99 2.94 2.57 2.64 3.78 11.79
PB Ratio 14.39 15.94 12.06 8.79 11.09 18.82
Market Cap 4793512.5 8320013.51 9558780.69 9128182.92 15372439.81 31051045.28
MARKET VALUE RATIO
Chart Title
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6000000
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Axis Title
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1 2 3 4 5 6
Market price per share* 67.73 62 48.5 37.59 40.92 63.07
PE Ratio 2.12 3.46 2.96 3.87 5.81 17.04
PB Ratio 9.63 7.85 6.11 3.66 3.85 4.68
Dividend Yield (Div Yield) 235.81 170.03 173.876 0 0 0
Market Cap 4327134.24 4357174 4090102 3645553.38 4563766.68 7737553.74

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ANALYSIS OF FINANCIAL STATEMENT

FINAL PROJECT PRESENTATION

FACULTY:SIR SAMEEN GHANI

0.18 0.18 0.15 0.15

1.07 1.06 1.04 1.04

60% Total Asset Turnover

• A ratio of a company's debt to its total financing.

1.96 1.92 1.87

50% Total Debt to Total Equity

Times interest earned (TIE)

15 Total Debt to Total Equity

Total Debt to Total Assets

• Any ratio that compares a security's current

MARKET VALUE RATIO

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