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