Engro Foods

FINNACIAL RATIOS FORMULAS

LIQUIDITY RATIOS
CURRENT RATIO current assets/current liabilities
QUICK RATIO liquid assets/current liabilities
CASH RATIO (cash+cash equvilants)/current liabilities
TOTAL
ACTIVITY RATIOS
INVENTORY TURN-OVER RATIO COGS/inventory
INVENTORY TURN-OVER IN DAYS 365/inventory turn-over
AVERAGE COLLECTION PERIOD (in days) account recievables/average sales per day
AVERAGE PAYMENT PERIOD account payables/average purchasing per day
CASH CONVERSION CYCLE inventory+account recievables-account payables
TOTAL ASSETS TURN-OVER sales/total assets
FIXED ASSETS TURN-OVER sales/fixed assets
Total

DEBT RATIO total liabilities/total assets

INTEREST COVERAGE RATIO EBIT/interest expense
DEBT TO EQUITY RATIO total debts/total equity
FINANCIAL LEVERAGE MULTIPLIER total assets/total equity
TOTAL
PROFITABILITY RATIOS
GROSS PROFIT MARGIN (gross profit/sales)*100
OPERATING PROFIT MARGIN (operating profit/sales)*100
NET PROFIT MARGIN (net profit or loss/sales)*100
RETURN ON ASSET (net income/total assets)*100
RETURN ON EQUITY (net income/total equity)*100
EARNING PER SHARE net income/no. of share of commonstock
DIVIDENT PER SHARE divident/no of share of commonstock
TOTAL
MARKET RATIOS
PRICE EARNING RATIO market price purchase/earning per share
MARKET/BOOK VALUE RATIO common stockequity/book value per share
TOTAL

*average purchasing per day = (CGS-Dep)/365

ro Foods
YEAR
2015 2016 2017 2018 2019
2.0007021797794 1.9180016968 1.2035747286 1.0869970344 0.915529302
1.1183875107994 0.843856907 0.7258504793 0.67370409 0.365908014
1.2226861702601 1.0668135001 0.7016850881 0.6487352727 0.549605459
1.2226861702601 3.8286721039 2.631110296 2.409436397 1.831042776

1217.6203664906 1086.4334276 15919.689525 20290.442527 19130.81403

0.0755326083583 0.3359616803 0.0229285759 0.0179887649 0.019079167
0.0003135665999 0.0004430436 0.0013269774 0.002333244 0.004053337
0.2906078378546 0.2931085773 0.9658725143 1.210484108 1.428741867
3547.04 3324.8 286.21 -366.09 -899.04
1.7233967850297 6.3611500795 5.7876987154 7.5353328528 9.586652013
11.925291317906 11.186458528 9.5055654197 13.169628979
4766.7502172884 4429.4105496 16222.182917 19946.288295 18242.81255

0.0531801446167 0.220825475 0.3190451308 0.3869757967 0.644206296

-2.0045957918051 -217.1438272 -51.64954128 100.78106509 26.68833374
0.0349024771093 0.029153635 0.423961683 0.4282169261 0.430994899
5.6586043734415 1.4409924597 2.2855965732 2.437461059 2.810617472
3.7420912033625 -215.4528556 -48.6209379 104.03371887 30.57415241

6% 23% 4% 19% 2%
2% 2% 1% 0% 0%
1% 2% 0% 0% 0%
2% 2% 17% 0% -4%
14% 14% 4% 1% -11%
0.460098930858 0.3113386973 0.0494784737 0.0083198973 -0.12455974
1.2992958481391 1.1339949595 0.1657131005 0.1236074803 -0.00190452
202% 187% 48% 33% -27%

3526.6263491381 8693.1365811 379.20773261 63.729794137 -14.6012201

0.0014078558356 0.0013044613 0.0012820513 0.0012655024 0.001350804
3526.6277569939 8693.1378856 379.20901466 63.731059639 -14.5998693
horizontal analysis

Consolidated Statement of Financial Position

(Amounts in millions)
2019 19 Vs. 18

Rs. %
EQUITY AND LIABILITIES

EQUITY
13,353 -
Share capital
Share premium 3,385 -

Advance against issue of shares - -

Exchange revaluation reserves - -100

Hedging reserve - -

Remeasurement of post employment benefits -57 26.7

Unappropraited profits 26,598 -6.4

43,279 -4.9

NON-CURRENT LIABILITIES
22,192 -13.7
Borrowing

Working capital loan from Parent Company - -

Derivative financial instruments - -

Deferred taxation 12,183 71.6

Deferred liabilities 257 1.3
34,632 4.7
CURRENT LIABILITIES

37,686 29.5
Trade and other payables

Accrued interest / mark-up 588 38

Taxation - net - -100

Current portion of
8,760 71.9
 8,760 71.9
- Borrowings
- Retirement and other service benefits obligations 56 9.9

Short-term borrowings 1,986 96.6

Unclaimed dividend 60 -9

Derivative financial instruments - -

49,136 25.5

TOTAL EQUITY AND LIABILITIES 7.9

127,047
ASSETS

NON-CURRENT ASSETS
65,924 -3.3
Property, plant and equipment

Intangible assets 5,071 13

Deferred taxation - -

Long term loans and advances 164 14.9

71,159 -2.3
CURRENT ASSETS

5,301 -0.5
Store, spares and loose tools

Stock-in-trade 12,478 8.1

Trade debts 14,175 55.6

Derivative financial instruments - -

Loans, advances, deposits and prepayments 2,949 116.3

Other receivables 9,412 3.8

Taxation - net 2,542 100
Accrued income 106 96.1

Short-term Investments 5,512 -28.6

Cash and bank balances 3,413 367.9

55,888 24.4

TOTAL ASSETS 7.9

127,047

133 engro fertilizers limited

 2018 18 Vs. 17 2017 17 Vs. 16 2016 16 Vs. 15 2015

Rs. % Rs. % Rs. %

13,353 - 13,353 0.3 13,309 - 13,309

3,385 - 3,385 8.1 3,132 - 3,132

- - - - - - -

409 392.8 83 654.5 11 -21.4 14

- - - - - -100 -4

-45 -4.3 -47 74.1 -27 -32.5 -40

28,421 10.6 25,696 1.9 25,223 -2.7 25,921

45,523 7.2 42,470 2 41,648 -1.6

25,715 12.9 22,784 -22.5 29,380 16.2 25,290

- - - - - - -

- - - - - - -

7,099 -24.4 9,388 25.3 7,492 27.3 5,888

254 5.8 240 6.2 226 14.4 198
33,068 2 32,412 -12.6 37,098 18.2

29,095 32.5 21,966 46.7 14,969 -15.4 17,702

426 -28.4 595 1.9 584 -31.5 852

3,408 273.3 913 -17.3 1,104 -57.4 2,593

5,096 -37.2 8,120 57 5,172 -51.8 10,737

 5,096 -37.2 8,120 57 5,172 -51.8 10,737

51 2 50 2 49 2.1 48

1,010 -80.8 5,264 175.6 1,910 2,446.70 75

66 164 25 25 20 233.3 6

- - - -100 250 -31.7 366

39,152 6 36,933 53.5 24,058 -25.7

5.3 8.8 -3.1

117,743 111,815 102,804 106,086

68,204 -1 68,923 -1.8 70,168 -2.8 72,199

4,488 0.3 4,475 0.5 4,451 -0.2 4,462

- - - - - -100 73

143 5.6 135 11.6 121 -24.4 160

72,834 -1 73,533 -1.6 74,740 -2.8

5,325 0.9 5,280 8 4,887 5.3 4,639

11,538 51.1 7,636 12.3 6,799 -3.3 7,029

9,110 68.1 5,419 -28.6 7,585 235.3 2,262

- - - - - -100 29

1,363 17.8 1,157 69.4 683 14.8 595

9,067 3 8,807 26.1 6,986 414.1 1,359

- - - - - -100 705
54 116 25 100 - - -

7,722 -5.4 8,163 684.9 1,040 -91.1 11,650

730 -59.4 1,796 2,038.10 84 -90.9 924

44,909 17.3 38,282 36.4 28,064 -3.9

5.3 8.8 -3.1

117,743 111,815 102,804 106,086
 2015 15 Vs. 14

Rs. %

13,309 1 12,228

3,132 38.5 11

- - 2,119

14 100 -

-4 -89.7 -148

-40 185.7 -21

25,921 35.8 10,880

42,332 22.8

25,290 -29.9 52,896

- - 3,000

- -100 1,531

5,888 14.3 4,574

198 4 185
31,375 -24.3

17,702 -28.4 18,012

852 -37.4 1,480

2,593 283.6 -

10,737 35.7 2,924

 10,737 35.7 2,924

48 11.6 44

75 100 -

6 100 -

366 -66.4 213

32,379 -9.6

-5
106,086 109,928

72,199 -3.7 79,315

4,462 3,681.40 138

73 100 -

160 70.2 109

76,894 2.3

4,639 -1.6 4,369

7,029 538.4 1,382

2,262 198.8 758

29 100 130

595 37.4 626

1,359 7,052.60 28
705 100 557
- - -

11,650 -53.6 18,058

924 -79.2 4,458

29,192 -20.1

-5
106,086 109,928