Vertical and Horizontal Analysis

2006-07

2007-08

2008-09

2009-10

2010-11

Profit and Loss Account

Net Sales
Royalty
Operating Expenses
Transportation Charges
Gross Profit
Other Income
Exploration and Prospecting Expenditure
G & A Expenses
Provision for Impairment Loss
Finance Cost
Workers Profit Participation Fund
Share of Profit in Associate
Profit before Taxation
Taxation
Profit for the Year

100.0
(10.9)
(19.0)
(1.1)
69.0
4.0
(7.4)
(1.3)
(0.4)
(0.5)
(3.2)
0.0
60.3
(15.4)
44.9

Balance Sheet
Share Capital & Reserves
Non-Current Liabilities
Current Liabilities
Total Equity and Liabilities
Non-Current Assets
Current Assets
Total Assets

2011-12

100.0
(13.8)
(15.6)
(1.2)
69.4
3.1
(5.3)
(1.0)
(0.3)
(0.4)
(3.5)
0.0
62.2
(27.0)
35.2

100.0
(11.6)
(17.3)
(1.2)
69.9
2.6
(5.7)
(1.0)
(0.7)
(3.3)
0.0
61.9
(19.4)
42.5

100.0
(11.7)
(16.6)
(1.0)
70.7
2.3
(5.5)
(1.1)
(0.9)
(3.3)
0.0
62.1
(20.6)
41.5

100.0
(11.4)
(21.2)
(1.4)
66.0
2.1
(4.3)
(1.4)
(1.0)
(3.1)
0.1
58.3
(17.6)
40.7

100.0
(11.7)
(17.4)
(1.0)
70.0
4.9
(2.0)
(1.1)
(0.9)
(3.5)
0.0
67.3
(18.3)
49.0

78.2
13.6
8.2
100.0

72.5
13.4
14.1
100.0

70.9
17.1
12.0
100.0

68.8
16.0
15.2
100.0

77.0
14.7
8.3
100.0

79.3
13.4
7.3
100.0

45.2
54.8
100.0

47.6
52.4
100.0

52.0
48.0
100.0

47.4
52.6
100.0

42.9
57.1
100.0

36.5
63.5
100.0

Profit and Loss Account

Net Sales
Royalty
Operating Expenses
Transportation Charges
Gross Profit
Other Income
Exploration and Prospecting Expenditure
G & A Expenses
Provision for Impairment Loss
Finance Cost
Workers Profit Participation Fund
Share of Profit in Associate
Profit before Taxation
Taxation
Profit for the Year

100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0

125.0
158.4
102.3
135.4
125.8
97.0
89.3
96.8
85.1
100.8
136.5
100.8
128.9
219.2
98.0

129.9
138.6
118.3
139.9
131.5
84.6
100.7
103.4
173.8
132.5
129.7
133.2
163.8
122.7

141.5
153.0
123.8
137.2
144.7
82.8
106.7
123.9
239.0
145.0
144.7
145.8
189.5
130.8

154.5
161.9
172.2
202.3
147.7
82.9
89.4
173.2
278.7
149.0
177.0
149.8
177.1
140.4

196.4
211.4
179.4
186.6
198.9
242.4
54.7
170.6
322.6
218.0
196.8
219.1
233.4
214.1

Balance Sheet
Share Capital & Reserves
Non-Current Liabilities
Current Liabilities
Total Equity and Liabilities

100.0
100.0
100.0
100.0

103.3
110.3
190.4
111.4

118.0
164.6
189.1
130.2

147.2
197.5
309.4
167.4

188.5
207.2
193.4
191.4

251.0
244.5
218.4
247.4

Non-Current Assets
Current Assets
Total Assets

100.0
100.0
100.0

117.2
106.5
111.4

149.7
114.1
130.2

175.4
160.7
167.4

181.4
199.7
191.4

199.7
286.8
247.4

Vertical Analysis

Horizontal Analysis

32