Performance Indicators for 6 years
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1 Performance Indicators for 6 years FINANCIAL POSITION Balance sheet (Rupees in Thousand) Other noncurrent assets Total assets 2,084,856 6,544 2,436,65 2,040,33 11,386 2,257,568 4,417,23 1,803,2 101,268 1,560,62 3,465,52 1,020, ,00 1,204,872 2,326,186 64, ,574 1,248,575 2,005, , ,152 1,036,314 1,767,168 Share capital ordinary Reserves Total equity 1,743,342 1,804,18 1,617,018 1,678,54 721, ,38 388,153 44,72 534,202 55, , ,661 Noncurrent liabilities Current liabilities Total liabilities 215,64 2,57,483 2,813, ,644 2,518,055 2,738,6 112,23 2,570,315 2,682, ,22 1,764,535 1,876, ,8 1,302,715 1,40, ,403 1,171,104 1,285,507 Total equity and liabilities 4,417,23 3,465,52 2,326,186 2,005,482 1,767,168 Net current (liabilities) / assets (160,788) (260,487) (1,00,623) (55,663) (54,140) (134,70) OPERATING AND FINANCIAL TRENDS Profit and loss Net sales Cost of sales Gross profit Operating profit Profit before tax Profit after tax Cash ordinary dividends,466,836 (5,264,621) 4,202,215 1,767,758 1,276,08 1,152,012 8,571,07 (4,738,804) 3,832,23 1,701,775 1,665,685 1,232, ,30 7,787,05 (4,426,8) 3,360,070 1,73,722 1,68,2 1,171, ,08 6,58,846 (4,051,302) 2,07,544 1,472,88 1,463,855 1,004,755 1,133,265 5,861,06 (3,630,636) 2,230,460 1,080,241 1,072, ,81 614,356 4,40,251 (3,015,502) 1,24,74 16,5 10, ,65 52,800 Cash flows Operating activities Investing activities Financing activities Cash and cash equivalents at the end of the year 1,517,410 (182,15) (1,152,012) 64,77 1,11,568 (330,757) (457,30) 511,576 1,405,243 (784,673) (771,08) 108,074 1,652,146 (37,23) (1,133,265) 258,53 806,12 (54,237) (614,356) 137,005 64,204 (345,50) (52,800) (1,314) Unilever Pakistan Foods Limited Annual Report 13
2 Performance Indicators for 6 years Unit FINANCIAL RATIOS Profitability Ratios Gross profit ratio Net profit to sales EBITDA margin to sales Operating leverage ratio Pre tax return on equity Post tax return on equity Return on capital employed (0.10) Liquidity Ratios Current ratio Quick / Acid test ratio Cash to current liabilities Cash flow from operations to sales Activity / Operating Performance Ratios Inventory turnover ratio Debtor turnover ratio Creditor turnover ratio Total assets turnover ratio Fixed assets turnover ratio Operating cycle (8) (108) (107) (62) (35) (20) Investment / Market Ratios Earnings per share (EPS) Price earning ratio Dividend yield ratio Dividend payout ratio earnings Dividend payout ratio par value Dividend cover ratio Cash dividend* Market value low Market value high Market value year end Breakup value per share without surplus on revaluation of fixed assets ,800 6,200 5, ,80 10,35 5, ,676 10,150 8, ,800 11,735, ,615 4,410 4, ,045 1,850 1, Capital Structure Ratios Financial leverage ratio Interest cover ratio * This includes interim and proposed final dividend for the year. 14 Unilever Pakistan Foods Limited Annual Report
3 Performance Indicators for 6 years 400 Comparison of EPS and DPS Rupees EPS DPS Share Price Trend 12,000 10,000,300 8,880 Rupees 8,000 6,000 4,000 2,000 5,50 5,850 11,735 4,300 10,150 10,35 7,676 5,80 6,200 4,800 1,710 3,800 4,410 1,045 1,850 1,615 Share pricelow Share pricehigh Share price year end in Million 1,800 1,600 1,400 1,200 1, Comparison of PBT and PAT 1,232 1,276 1,005 1, ,072 1,464 1,60 1,666 1,768 Profit before tax Profit after tax Unilever Pakistan Foods Limited Annual Report 15
4 Balance Sheet Horizontal Analysis for 6 years ( in thousand) EQUITY AND LIABILITIES 16 Vs Vs Vs Vs Vs Vs.10 Capital and reserves Share capital Reserves 1,743,342 1,804, ,617, , ,153 (27.34) 534, , ,678, , ,72 (24.51) 55, , Noncurrent liabilities Retirement benefits obligation Deferred taxation 2, , ,64 (56.1) (0.80) (2.24) 5, ,36 (68.37) 4, ,23 (77.61) 17, , , , , , , , , , , Current liabilities Trade and other payables Provision Accrued interest / markup Taxation provision less payments Sales tax payable Short term borrowings 2,424,678 57, ,182 2,57, () () ,348,513 (6.76) 2,518, ,716, ,213, ,030, , , , ,508 (70.2) 25, , (12.28) 863 (3.58) (2.52) () 6,160 (47.31) 11,62 48, () 4,640 (77.06) 20,227 (36.04) 81, , ,161 (61.23) 64,87 (31.34) 4,526 (44.46) 2,518,055 (2.03) 2,570, ,764, ,302, ,171, ,417, ,465, ,326, ,005, ,767, ASSETS Noncurrent assets Intangible assets Long term loans and advances Long term prepayment Retirement benefit prepayment 2,084,856 12,302 2,605 2,181, (67.41) 100 2,040,33 37, () 1,803,2 17,855 1, (3.7) ,020,414 18, (17.44) (7.62) 64,333 22,477 3, (12.27) () 620,702 25,621 2, , , ,15, ,05, ,121, , , Stores and spares Stock in trade Trade debts Loans and advances Trade deposits and short term prepayments Other receivables Taxation payments less provision Cash and bank balances Sales tax refundable 31,42 58, ,2 23,864 74,04 10, ,65 64, (0.12) (64.6) (.36) ,483 (12.46) 25, , , ,700 (4.34) 5, , ,105 (20.83) 750, , , , , ,113 (22.51) 188, ,180 (5.58) 16,077 (4.67) 16, ,682 (34.51) 1, ,484 (15.5) 60, , ,603 (24.8) 52, ,868 (40.53) 51, ,843 (75.48) 80, , , ,843 () 43,650 (5.45) 53, ,024 (51.71) 283, , , () 42, ,067 2,436, ,257, ,560, ,204,872 (3.50) 1,248, ,036, ,417, ,465, ,326, ,005, ,767, Balance Sheet Analysis Equity & Liabilities Equity Noncurrent Liability Current Liability 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 in Million 16 Unilever Pakistan Foods Limited Annual Report
5 Balance Sheet Vertical Analysis for 6 years ( in thousand) EQUITY AND LIABILITIES Capital and reserves Share capital Reserves 1,743,342 1,804, ,617, , , , , ,678, , , , , Noncurrent liabilities Retirement benefits obligation Deferred taxation 2, , , , , , , , , , , , , , , , , , Current liabilities Trade and other payables Provision Accrued interest / markup Taxation provision less payments Sales tax payable Short term borrowings 2,424,678 57, ,182 2,57, ,348, ,518, ,716, ,213, ,030, , , , , , , , , , , , , , , , , ,518, ,570, ,764, ,302, ,171, ,417,23 3,465,52 2,326,186 2,005,482 1,767,168 ASSETS Noncurrent assets Intangible assets Long term loans Long term prepayment Retirement benefit prepayment 2,084, , , ,181, ,040,33 37, ,803,2 17,855 1, ,020,414 18, ,333 22,477 3, ,702 25,621 2, ,15, ,05, ,121, , , Stores and spares Stock in trade Trade debts Loans and advances Trade deposits and short term prepayments Other receivables Taxation payments less provision Cash and bank balances Sales tax refundable 31,42 58, ,2 23,864 74,04 10, ,65 64, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,436, ,257, ,560, ,204, ,248, ,036, ,417,23 3,465,52 2,326,186 2,005,482 1,767,168 Balance Sheet Analysis Assets Other long term assets 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 in Million Unilever Pakistan Foods Limited Annual Report 17
6 Profit and Loss Account Horizontal Analysis for 6 years ( in thousand) 16 Vs Vs Vs Vs Vs Vs.10 Sales,466, ,571, ,787, ,58, ,861, ,40, Cost of sales (5,264,621) (4,738,804) 7.04 (4,426,8).27 (4,051,302) 11.5 (3,630,636) (3,015,502) Gross profit 4,202, ,832, ,360, ,07, ,230, ,24, Distribution cost (2,238,606) (1,54,022) (1,445,78) (1,234,866) (3,825) 16.2 (850,012) 8.06 Administrative expenses (155,137) 0.54 (154,28) (4.01) (160,740) 2.73 (156,472) 5.0 (148,88) 6.7 (13,18) Other operating expenses (126,587) 0.7 (125,372) (1.45) (127,212).80 (115,857) (81,316) 14.1 (70,767) 36.5 Other income 120, ,174 (.16) 113, ,54 (1.72) 73,820 (10.61) 82, ,701,775 (2.18) 1,73, ,472, ,080, , Restructuring cost Profit from operations Finance costs Profit before taxation Taxation Profit after taxation () (30,35) ,701,775 (2.18) 1,73, ,472, ,080, , (34,470) (4.4) (36,00) (27.52) (4,73) (,043) (8,066) (6,863) (44.87) 1,767, ,665,685 (1.43) 1,68, ,463, ,072, , (41,66) (433,557) (16.32) (518,108) (45,100) (343,14) 16.6 (23,437) ,276, ,232, ,171, ,004, , , Other comprehensive (loss) / income 1,525 (134.4) (4,421) (538.5) 1,008 (185.7) (1,175) (230.85) 88 Total comprehensive income 1,277, ,227, ,172, ,003, , , Vertical Analysis for 6 years ( in thousand) Sales,466,836 8,571,07 7,787,05 6,58,846 5,861,06 4,40,251 Cost of sales (5,264,621) (55.61) (4,738,804) (55.2) (4,426,8) (56.85) (4,051,302) (58.22) (3,630,636) (61.4) (3,015,502) (61.04) Gross profit 4,202, ,832, ,360, ,07, ,230, ,24, Distribution cost (2,238,606) (23.65) (1,54,022) (22.80) (1,445,78) (18.57) (1,234,866) (17.75) (3,825) (16.6) (850,012) (17.21) Administrative expenses (155,137) (1.64) (154,28) (1.80) (160,740) (2.06) (156,472) (2.25) (148,88) (2.54) (13,18) (2.82) Other operating expenses (126,587) (1.34) (125,372) (1.46) (127,212) (1.63) (115,857) (1.66) (81,316) (1.3) (70,767) (1.43) Other operating income 120, , , , , , ,701, ,73, ,472, ,080, , Restructuring cost (30,35) (0.61) Profit from operations ,701, ,73, ,472, ,080, , Finance cost (34,470) (0.36) (36,00) (0.42) (4,73) (0.64) (,043) (0.13) (8,066) (0.14) (6,863) (0.14) Profit before taxation 1,767, ,665, ,68, ,463, ,072, , Taxation (41,66) (5.1) (433,557) (5.06) (518,108) (6.65) (45,100) (6.60) (343,14) (5.86) (23,437) (5.4) Profit after taxation 1,276, ,232, ,171, ,004, , , Other comprehensive (loss) / income 1, (4,421) () 1, (1,175) (0.02) Total comprehensive income 1,277, ,227, ,172, ,003, , , Unilever Pakistan Foods Limited Annual Report
7 Graphical Analysis Profit and Loss Analysis Income Sales Other Income 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000,000 10,000 in Million Profit and Loss Analysis Expenses Cost of Sales Distribution Other Expenses Finance Cost Taxation Profit after Tax 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000,000 10,000 Cash Flow Analysis 1,800 in Million 1,500 1, in Million 300 (300) Operating Activities Investing Activities Financing Activities (600) (00) (1,200) Unilever Pakistan Foods Limited Annual Report 1
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