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OPERATING & FINANCIAL PERFORMANCE OF THE COMPANY

PROFITABILITY RATIOS
* Gross Profit marging

Gross ProfitSales×100%

2010/2011 2009/2010
= (171,325,029/435,759,776) *100 = (59,257,454/327,593,843)*100 = 39.3164% = 18.0887%

* Profit Margin = NPBT * 100
Sales
2011/20122010/2011
= (41,896,089/ 435,759,776) *100 = (66,631,942/327,593,843)*100 = 9.6144% = 20.3398%

* Return on Assets / ROA = NPAT * 100
Total Assets
2011/20122010/2011
= (71,632,815/2,717,697,249) *100 =(71,995,273/1,604,489,435) = 2.6358% = 4.4871 %

* Operating Profit Ratio = Operating profit * 100
Sales 2011/20122010/2011
= (49,021,116/435,759,776) *100 = (78,247,938/327,593,843) *100 = 11.2496% = 23.8857%

* Effective Tax Ratio = Tax *100
PBT

2011/20122010/2011
= (29,736,726/ 41,896,089) *100 = (5,363,331/66,631,942)*100
= 70.9773% = 8.0492%

LIQUIDITY RATIOS

* Current Ratio = Current Assets
Current Liabilities

2011/20122010/2011
= 2,161,037,115/1,670,383,044= 711,172,341/1,260,883,041 = 1: 0.7730 = 1:1.773

* Quick ratio = Current Assets-(Inventory + prepayments)
Current Liabilities

2011/20122010/2011

= 9010642873/ 6730948026 = 11939335691/ 11484651917
= 1:1.34 = 1:1.04
LEVERAGE RATIOS

* Debt – to – Assets = Total Liabilities
Total Assets
2011/20122010/2011
= 2,050,337,706/2,717,697,249 = 1,374,209,119/1,604,489,435 = 1:1.3255 = 1:1.1675

* Debt- to- Liabilities = Total Liabilities

Total Equity

2011/20122010/2011
= 2,050,337,706/667,359,544= 1,374,209,119/230,280,316
= 1:0.3254 = 1: 0.1676

* Interest Coverage Ratio = EBIT
Interest expense

2011/20122010/2011

= 2322119745/ 1351037667 = 1968309763/ 1352046895
= 1.72(days)= 1.46(days)

INVESTMENT PROSPECTS

* Earnings Per Share (EPS) = ( PAT – Preference Shares Dividend)
No. of Ordinary Shares

2011/20122010/2011
= (71,632,815-0)/ 470,734,889= (71,995,273-0)/ 261,647,324
= Rs 0.15 = Rs. 0.28

(There is no Preference Shares issue)

* Dividend per share = Dividend payments
No. of Ordinary Shares
2011/20122010/2011

FINANCIAL RETURNS

* Return on Equity (ROE) = Return attributable to Ordinary Shareholders *100
(Ordinary share capital + Reserves)

2011/20122010/2011
= (71,995,273/(945985160 + 278625617))*100 =(71,632,815/(580538748 + 350258432))*100 = 5.88% = 7.70%

* Shareholders Capital (ROSC) = Net Profit after Tax *100
Ord.Share Capital...
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