vertical and horizontal analysis of unilever pakistan foods limited of years 2012,2011,2010

Topics: Generally Accepted Accounting Principles, Balance sheet, Liability Pages: 29 (411 words) Published: April 12, 2014


 
 
FINANCIAL ANALYSIS
 
 

COMMON SIZE ANALYSIS OF BALANCE SHEET

VERTICAL ANALYSIS

ASSETS

Rupees in thousand

Rs.
%
Rs.
%
Rs.
%
NON-CURRENT ASSETS

 

 

 
Property, Plant and Equipment

649,333
32.77
620,702
35.12
300,726
27.6
Intangible assets

81,637
4.07
81,637
4.62
81,637
7.49
Long term loans

22,477
1.12
25,621
1.46
2,157
0.2
Retirement benefit - prepayment

3,460
0.17
2,894
0.16
128
0.01

756,907
37.74
730,854
41.73
384,648
35.31
CURRENT ASSETS

 

 

 
Stores and spares

16,983
0.84
16,700
0.94
17,458
1.6
Stock in trade

750,374
37.42
593,162
33.57
358,094
32.87
Trade debts

146,113
7.29
188,563
10.67
96,606
8.87
Loans and advances

12,682
0.63
18,366
1.1
14,709
1.35
Trade deposits and short term prepayments
39,603
1.97
52,793
2.99
20,230
1.86
Other receivables

80,918
4.03
28,868
1.63
9,638
0.88
Taxation-payments less provision

---
----
43,650
2.47
107,654
9.88
Cash and bank balances

201,902
10.07
93,212
5.27
80,436
7.38

1,248,575
62.26
1,036,314
58.64
704,825
64.69
TOTAL ASSETS

2,005,482
100
1,767,168
100
1,089,473
100

 

 

 
EQUITY AND LIABILITIES

 

 

 
CAPITAL AND RESERVES

 

 

 
Share capital

61,576
3.07
61,576
3.48
61,576
5.65
Reserves

534,202
26.64
429,959
24.33
342,819
31.47

595,778
29.7
491,535
27.81
404,395
37.12
LIABILITIES

 

 

 
NON-CURRENT LIABILITIES

 

 

 
Retirement benefits - obligation

3,922
0.19
17,519
0.99
8,939
0.82
Deferred taxation

103,067
5.13
87,010
4.92
29,243
2.68

106,989
5.33
104,529
5.92
38,182
3.5
CURRENT LIABILITIES

 

 

 
Trade and other payables

1,213,083
60.48
1,030,383
58.31
433,047
39.75
Provision

7,508
0.37
25,817
1.46
10,000
0.92
Accrued interest / mark-up

895
0.044
151
0.01
2,020
0.19
Sales tax payable

4,640
0.23
20,227
1.14
31,625
2.9
Taxation - provision less payments

11,692
0.58
---
 
---
 
Short term borrowings

64,897
3.23
94,526
5.35
170,204
15.62

1,302,715
64.9
1,171,104
66.27
646,896
59.38
TOTAL LIABILITIES

1,409,704
70.2
1,275,633
72.18
685,078
62.88
Contingencies and commitments

 
 
 
 
 
 
TOTAL EQUITY AND LIABILITIES

2,005,482
100
1,767,168
100
1,089,473
100

HORIZONTAL ANALYSIS

2012

2011

2010

ASSETS

Rs.
12 Vs. 10
Rs.
11 Vs. 10
Rs.

NON-CURRENT ASSETS

Property, Plant and Equipment

649,333
115.92
620,702
106.4
300,726
 
Intangible assets

81,637
0
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