analysis report part 5

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COMMON SIZE ANALYSIS

HORIZANTAL ANALYSIS OF INCOME STSTEMENT

              Details

2010         % age

2009      % age

2008         % age

2007      % age

2006      % age

Sales                                                                                                                                       

 151.86

  150.98

104.43

 81.87

 100%        

Cost of sale

 

 

 

 

 

Cane purchased and consumed                                                                            

 173.56

 106.74

129.99

 83.83

100%

Raw sugar remelt                                   

(100)

(100)

(100)

(100)

100%

Salaries, wages and benefit                                

132.15

 153.15

 155.84

 126.74

 100%

Workers’  welfare                               

101.24

18.33

120.28

114.39

 100%

Provident fund

(100)

(100)

(100)

(100)

100%

Chemicals and stores consumed

122.92

 143.38

165.76

119.03

100%

Packing material                             

 105.46

133.91

172.37

 75.20

100%

Fuel                                                      

 12.65

29.16

 25.96

167.29

 100%

Power                                               

112.08

111.51

 80.68

85.57

100%

Repair and  maintenance

99.26

47.83

66.12

 39.54

100%

Insurance                                                            

  181.32

125.47

37.55

119.68

100%

Other factory expenses

102.97

 94.53

92.74

 86.17

100%

Depreciation                                          

167.64

 193.51

197.63

 109.53

 100%

Total factory  cost

 150

 100.25

 118.64

 80.15

 100%

Work in process:

 

 

 

 

 

Opening stock

213.66

153.12

195.84

219.59

100%

closing stock

182.66

97.29

69.72

89.17

100%

Cost of goods manufactured

150

100.28

118.76

80.22

100%

Finished goods:

 

 

 

 

 

Opening stock

138.32

543.11

265.57

330.59

100%

Closing stock

55.94

41.84

164.28

80.33

100%

C.G.S

175.39

154.25

118.45

101.44

100%

Gross profit/(loss)                   

1.91

132.53

25.39

(28.48)

100%

Operating expenses:                    

 

 

 

 

 

Selling and distribution cost  

123.73

136.64

247.29

82.53

100%

Administrative expenses               

138.39

137.91

111.92

103.80

100%

Other operating expense          

 

 

 

 

0

Operating profit/loss                 

(51.60)

128.27

(29.18)

(106.66)

100%

Financial cost                                 

157.44

211.14

177.75

114.71

100%

Other income/(expenses)          

264.74

89.08

283.10

308.01

100%

Workers! Profit participation   fund

(100)

(100)

(100)

(100)

100%

Workers! Welfare fund        

-

-

-

-

100%

profit/(loss) before taxation     

(307.98)

15.67

(281.61)

(371.50)

100%

provision for taxation :                 

 

 

 

 

 

current          

(169.34)

(27.66)

-

83.20

100%

Prior period

-

-

-

-

-

deferred                                         

196.53

32.73

245.60

31.35

100%

profit/(loss) after taxation

(908)

152.91

(547.16)

(1814.73)

100%

Earning/(loss) per share

(788.37)

132.55

(474.41)

(1574.42)

100%

Interpretation:

  • Sale is increasing which is better for the company.
  • Total factory cost is increasing draw back of company.
  • Cost of goods sold is also increasing which is not good.
  • Gross profit is decreasing which is very serious point of failure of company.
  • Financial cost is decreasing which is beneficial at sum extent for company.
  • Company is bearing net loss except in 2009 but its loss is decreasing and going to profit in future.

 



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