Horizontal Analysis Of Pakistan State Oil
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Balance Sheet as at June 30, 2007 2007
ASSETS Non-Current Assets Property, plant and equipment Intangibles Long term investments Long term loans, advances and receivables Long term deposits and prepayments Deferred tax Total Non-Current Assets Current Assets Stores, spares and loose tools Stock-in-trade Trade debts Loans and advances Deposits and short term prepayments Other receivables Cash and bank balances Total Current Assets Net Assets in Bangladesh Total Assets
8,012,317 126,212 2,990,591 627,972 65,913 401,037 12,224,042 127,891 29,562,055 13,599,966 365,974 1,583,913 15,751,198 1,522,276 62,513,273 74,737,315
EQUITY AND LIABILITIES Share Capital Reserves Total Equity Non-Current Liabilities Long term deposits Retirement and other service benefits Total Non-Current Liabilities Current Liabilities Trade and other payables Provisions Accrued interest / mark-up Short term borrowings Taxes payable Total Current Liabilities Contingencies and Commitments Total Liabilities & Equity
1,715,190 19.224.027 20,939,217 7,683,081 1,644,063 2,412,371 41,431,075 688,512 131,961 9,064,781 69,398 51,385,727 74,737,315
2006
Horizontal Analysis (%)
7,518,956 154,819 3,278,970 698,146 74,662 408,296 12,133,849
0.066 (0.185) (0.088) (0.101) (0.117) (0.018) 0.007
125,030 28,168,633 11,715,868 275,729 1,287,893 14,562,628 1,898,894 58,034,675
0.023 0.049 0.161 0.327 0.230 0.082 (0.198) 0.077
70,168,524
0.065
1,715,190 19.097.869 20,813,059
0.006
7,439,941 1,554,893 2,298,887
0.033 0.057 0.049
36,814,402 777,276 120,731 7,648,919 1,695,250 47,056,578
0.125 (0.114) 0.093 0.185 (0.959) 0.092
70,168,524
0.065
Profit & Loss Account for the year ended June 30, 2007 Sales - net of trade discounts and allowances amounting to Rs. 932,387 thousand (2006: Rs. 1,318,472 thousand) Less: - Sales tax - Inland freight equalization margin Less:Sales tax Inland frieght equilization margin Net sales Cost of products sold Gross profit Other operating income Operating costs Transportation costs Distribution and marketing expenses Administrative expenses Depreciation and amortisation Other operating expenses Other income Profit from operations Finance costs Share of profit of associates Profit before taxation Taxation Profit for the year Earnings per share - basic and diluted
Note
25 26 27 28 29 30 31 32
33
34
2007 Rupees in Millions
2006 Horizontal Analysis (%)
411,057,592
352,514,873
0.166
(52,418,310) (8,932,956) (61,351,266) 349,706,326 (337,446,896) 12,259,430 1,278,932
(44,539,632) (9,725,202) (54,264,834) 298,250,039 (281,042,813) 17,207,226 950,850
0.177 (0.081) 0.131 0.173 0.201 (0.288) 0.345
(369,328) (365,795) (2,766,064) (2,492,633) (981,937) (935,589) (1,140,065) (1,082,394) (755,420) (2,460,931) (6,012,814) (7,337,342) 424,238 442,791 7,949,786 11,263,525 (1,158,112) (884,153) 6,791,674 10,379,372 330,306 1,038,939 7,121,980 11,418,311 (2,432,182) (3,893,610) 4,689,798 7,524,701 ...................(Rupees)............... 27.34 43.87
0.010 0.110 0.050 0.053 (0.693) (0.181) (0.042) (0.294) 0.310 (0.346) (0.682) (0.376) (0.375) (0.377) (0.377)
Balance Sheet as at June 30, 2008
ASSETS Non-Current Assets Property, plant and equipment Intangibles Long term investments Long term loans, advances and receivables Long term deposits and prepayments Deferred tax Total Non-Current Assets Current Assets Stores, spare parts and loose tools Stock-in-trade Trade debts Loans and advances Deposits and short term prepayments Other receivables Cash and bank balances Total Current Assets Net Assets in Bangladesh Total Assets
Note
2008 2007 ............. (Rupees in ‘000) .............
3 4 5 6 7 8
7,460,549 105,502 2,701,097 477,745 79,098 407,337 11,231,328
8,012,317 126,212 2,990,591 627,972 65,913 401,037 12,224,042
9 10 11 12 13 14 15
115,814 62,360,067 33,904,728 396,220 401,433 15,681,790 3,018,640 115,878,692 – 127,110,020
127,891 29,562,055 13,599,966 365,974 1,583,913 15,751,198 1,522,276 62,513,273 – 74,737,315
17 18
1,715,190 29,249,864 30,965,054
1,715,190 19,224,027 20,939,217
19 20
834,598 1,574,148 2,408,746
768,308 1,644,063 2,412,371
21 22
81,067,565 726,116 217,928 10,997,908 726,703 93,736,220
41,431,075 688,512 131,961 9,064,781 69,398 51,385,727
16
EQUITY AND LIABILITIES Share Capital Reserves Total Equity Non-Current Liabilities Long term deposits Retirement and other service benefits Total Non-Current Liabilities Current Liabilities Trade and other payables Provisions Accrued interest / mark-up Short term borrowings Taxes payable Total Current Liabilities Contingencies and Commitments Total Equity & Liablities
23
24 127,110,020 74,737,315
Horizontal Analysis (%)
(0.069) (0.164) (0.097) (0.239) 0.200 0.016 (0.081) (0.094) 1.109 1.493 0.083 (0.747) (0.004) 0.983 0.854 0.701 0.522 0.479 0.086 (0.043) (0.002) 0.957 0.055 0.651 0.213 9.472 0.824 0.701
Profit and Loss Account for the year ended June 30, 2008 Note Sales - net of trade discounts and allowances amounting to Rs. 84,231 thousand (2007: Rs. 932,387 thousand) Less: - Sales tax - Inland freight equalization margin Net sales Cost of products sold Gross profit Other operating income Operating costs Transportation costs Distribution and marketing expenses Administrative expenses Depreciation Amortisation Other operating expenses Other income Profit from operations Finance costs Share of profit of associates Profit before taxation Taxation Profit for the year Earnings per share - basic and diluted
25 26 27 28 29 3.1 4 30 31 32
33
34
2008 2007 Horizontal Anlysis ............. (Rupees in ‘000) ............. (%) 583,213,959
411057592
0.419
(74,249,472) (52,418,310) (13,685,954) (8,932,956) (87,935,426) (61,351,266) 495,278,533 349706326 (465,254,907) (337,446,896) 30,023,626 12259430 1,396,527 1278932
0.416 0.532 0.433 0.416 0.379 1.449 0.092
(337,886) (369,328) (3,264,599) (2,745,289) (1,160,741) (1,002,712) (1,119,137) (1,098,157) (47,689) (41,908) (3,352,969) (755,420) (9,283,021) (6,012,814) 313,860 424238 22,450,992 7949786 (1,367,898) (1,158,112) 21,083,094 6791674 294,318 330306 21,377,412 7121980 (7,323,617) (2,432,182) 14,053,795 4689798 ................... (Rupees) ................... 81.94 27.34
(0.085) 0.189 0.158 0.019 0.138 3.439 0.544 (0.260) 1.824 0.181 2.104 (0.109) 2.002 2.011 1.997 1.997
Profit and Loss Account for the year ended June 30, 2008 Note Sales - net of trade discounts and allowances amounting to Rs. 130,068 thousands (2008: Rs. 84,231 thousand) Less: - Sales tax - Inland freight equalization margin Net sales Cost of products sold Gross profit Other operating income Operating costs Transportation costs Distribution and marketing expenses Administrative expenses Depreciation Amortisation Other operating expenses Other income Profit from operations Finance costs Share of profit of associates Profit before taxation Taxation Profit for the year Earnings per share - basic and diluted
25 26 27 28 29 3.1 4 30 31 32
33
34
2009 2008 Horizontal Analysis ............. (Rupees in ‘000) ............. (%) 719,282,176
583,213,959
0.233
(97,386,723) (9,199,864) (106,586,587) 612,695,589 (609,685,478) 3,010,111 1,451,666
(74,249,472) (13,685,954) (87,935,426) 495,278,533 (465,254,907) 30,023,626 1,396,527
0.312 (0.328) 0.212
(513,673) (337,886) (3,960,953) (3,264,599) (1,151,793) (1,160,741) (1,141,698) (1,119,137) (52,615) (47,689) (3,994,389) (3,352,969) (10,815,121) (9,283,021) 776,686 313,860 (5,576,658) 22,450,992 (6,235,056) (1,367,898) (11,808,714) 21,083,094 451,850 294,318 (11,356,864) 21,377,412 4,658,329 (7,323,617) (6,698,535) 14,053,795 ……………..Rupees…………...…. (39.05) 81.94
0.520 0.213 (0.008) 0.020 0.103 0.191 0.165 1.475
0.237
0.310 (0.900)
0.039
(1.248)
3.558 (1.560) 0.535 (1.531)
(1.636) (1.477)
(1.477)
Balance Sheet as at June 30, 2008 Note ASSETS Non-Current Assets Property, plant and equipment Intangibles Long term investments Long term loans, advances and receivables Long term deposits and prepayments Deferred tax Toatal Non-Current Assets Current Assets Stores, spare parts and loose tools Stock-in-trade Trade debts Loans and advances Deposits and short term prepayments Other receivables Taxation -net Cash and bank balances Toatal Current Assets Net Assets in Bangladesh Total Assets EQUITY AND LIABILITIES Share Capital Reserves Total Equity Non-Current Liabilities Long term deposits Retirement and other service benefits Total Non-Current Liabilities Current Liabilities Trade and other payables Provisions Accrued interest / mark-up Short term borrowings Taxes payable Total Current Liabilities Toatal Liabilities & Equity
3 4 5 6 7 8
9 10 11 12 13 14 15 16
2009 .......... (Rupees in ‘000) .............
6,987,025 68,872 2,153,514 405,780 83,655 5,033,273 14,732,119 112,143 40,698,209 80,509,830 418,015 551,803 12,806,779 709,627 2,883,118 138,689,524 – 153,421,643
17 18
1,715,190 19,155,595 20,870,785
19 20
854,718 1,673,020 2,527,738
21 22
110,123,702 688,512 556,380 18,654,526
23
130,023,120 153,421,643
2008 Horizontal Analysis Rupees in ‘000) ............. (%)
7,460,549 105,502 2,701,097 477,745 79,098 407,337 11,231,328
(0.063) (0.347) (0.203) (0.151) 0.058 11.357 0.312
115,814 62,360,067 33,904,728 396,220 401,433 15,681,790
(0.032) (0.347) 1.375 0.055 0.375 (0.183)
3,018,640 115,878,692 – 127,110,020
(0.045) 0.197
1,715,190 29,249,864 30,965,054
(0.345) (0.326)
0.207
834,598 1,574,148 2,408,746
0.024 0.063 0.049
81,067,565 726,116 217,928 10,997,908 726,703 93,736,220 127,110,020
0.36 (0.05) 1.55 0.70 (1.00) 0.39 0.21
ASSETS Non-Current Assets Property, plant and equipment Intangibles Long term investments Long term loans, advances and receivables Long term deposits and prepayments Deferred tax Total Non-Current Assets Current Assets Stores, spares and loose tools Stock-in-trade Trade debts Loans and advances Deposits and short term prepayments Other receivables Cash and bank balances Total Current Assets Net Assets in Bangladesh Total Assets
8,012,317 126,212 2,990,591 627,972 65,913 401,037 12,224,042 127,891 29,562,055 13,599,966 365,974 1,583,913 15,751,198 1,522,276 62,513,273 74,737,315
EQUITY AND LIABILITIES Share Capital Reserves Total Equity Non-Current Liabilities Long term deposits Retirement and other service benefits Total Non-Current Liabilities Current Liabilities Trade and other payables Provisions Accrued interest / mark-up Short term borrowings Taxes payable Total Current Liabilities Contingencies and Commitments Total Liabilities & Equity
1,715,190 19.224.027 20,939,217 7,683,081 1,644,063 2,412,371 41,431,075 688,512 131,961 9,064,781 69,398 51,385,727 74,737,315
2006
Horizontal Analysis (%)
7,518,956 154,819 3,278,970 698,146 74,662 408,296 12,133,849
0.066 (0.185) (0.088) (0.101) (0.117) (0.018) 0.007
125,030 28,168,633 11,715,868 275,729 1,287,893 14,562,628 1,898,894 58,034,675
0.023 0.049 0.161 0.327 0.230 0.082 (0.198) 0.077
70,168,524
0.065
1,715,190 19.097.869 20,813,059
0.006
7,439,941 1,554,893 2,298,887
0.033 0.057 0.049
36,814,402 777,276 120,731 7,648,919 1,695,250 47,056,578
0.125 (0.114) 0.093 0.185 (0.959) 0.092
70,168,524
0.065
Profit & Loss Account for the year ended June 30, 2007 Sales - net of trade discounts and allowances amounting to Rs. 932,387 thousand (2006: Rs. 1,318,472 thousand) Less: - Sales tax - Inland freight equalization margin Less:Sales tax Inland frieght equilization margin Net sales Cost of products sold Gross profit Other operating income Operating costs Transportation costs Distribution and marketing expenses Administrative expenses Depreciation and amortisation Other operating expenses Other income Profit from operations Finance costs Share of profit of associates Profit before taxation Taxation Profit for the year Earnings per share - basic and diluted
Note
25 26 27 28 29 30 31 32
33
34
2007 Rupees in Millions
2006 Horizontal Analysis (%)
411,057,592
352,514,873
0.166
(52,418,310) (8,932,956) (61,351,266) 349,706,326 (337,446,896) 12,259,430 1,278,932
(44,539,632) (9,725,202) (54,264,834) 298,250,039 (281,042,813) 17,207,226 950,850
0.177 (0.081) 0.131 0.173 0.201 (0.288) 0.345
(369,328) (365,795) (2,766,064) (2,492,633) (981,937) (935,589) (1,140,065) (1,082,394) (755,420) (2,460,931) (6,012,814) (7,337,342) 424,238 442,791 7,949,786 11,263,525 (1,158,112) (884,153) 6,791,674 10,379,372 330,306 1,038,939 7,121,980 11,418,311 (2,432,182) (3,893,610) 4,689,798 7,524,701 ...................(Rupees)............... 27.34 43.87
0.010 0.110 0.050 0.053 (0.693) (0.181) (0.042) (0.294) 0.310 (0.346) (0.682) (0.376) (0.375) (0.377) (0.377)
Balance Sheet as at June 30, 2008
ASSETS Non-Current Assets Property, plant and equipment Intangibles Long term investments Long term loans, advances and receivables Long term deposits and prepayments Deferred tax Total Non-Current Assets Current Assets Stores, spare parts and loose tools Stock-in-trade Trade debts Loans and advances Deposits and short term prepayments Other receivables Cash and bank balances Total Current Assets Net Assets in Bangladesh Total Assets
Note
2008 2007 ............. (Rupees in ‘000) .............
3 4 5 6 7 8
7,460,549 105,502 2,701,097 477,745 79,098 407,337 11,231,328
8,012,317 126,212 2,990,591 627,972 65,913 401,037 12,224,042
9 10 11 12 13 14 15
115,814 62,360,067 33,904,728 396,220 401,433 15,681,790 3,018,640 115,878,692 – 127,110,020
127,891 29,562,055 13,599,966 365,974 1,583,913 15,751,198 1,522,276 62,513,273 – 74,737,315
17 18
1,715,190 29,249,864 30,965,054
1,715,190 19,224,027 20,939,217
19 20
834,598 1,574,148 2,408,746
768,308 1,644,063 2,412,371
21 22
81,067,565 726,116 217,928 10,997,908 726,703 93,736,220
41,431,075 688,512 131,961 9,064,781 69,398 51,385,727
16
EQUITY AND LIABILITIES Share Capital Reserves Total Equity Non-Current Liabilities Long term deposits Retirement and other service benefits Total Non-Current Liabilities Current Liabilities Trade and other payables Provisions Accrued interest / mark-up Short term borrowings Taxes payable Total Current Liabilities Contingencies and Commitments Total Equity & Liablities
23
24 127,110,020 74,737,315
Horizontal Analysis (%)
(0.069) (0.164) (0.097) (0.239) 0.200 0.016 (0.081) (0.094) 1.109 1.493 0.083 (0.747) (0.004) 0.983 0.854 0.701 0.522 0.479 0.086 (0.043) (0.002) 0.957 0.055 0.651 0.213 9.472 0.824 0.701
Profit and Loss Account for the year ended June 30, 2008 Note Sales - net of trade discounts and allowances amounting to Rs. 84,231 thousand (2007: Rs. 932,387 thousand) Less: - Sales tax - Inland freight equalization margin Net sales Cost of products sold Gross profit Other operating income Operating costs Transportation costs Distribution and marketing expenses Administrative expenses Depreciation Amortisation Other operating expenses Other income Profit from operations Finance costs Share of profit of associates Profit before taxation Taxation Profit for the year Earnings per share - basic and diluted
25 26 27 28 29 3.1 4 30 31 32
33
34
2008 2007 Horizontal Anlysis ............. (Rupees in ‘000) ............. (%) 583,213,959
411057592
0.419
(74,249,472) (52,418,310) (13,685,954) (8,932,956) (87,935,426) (61,351,266) 495,278,533 349706326 (465,254,907) (337,446,896) 30,023,626 12259430 1,396,527 1278932
0.416 0.532 0.433 0.416 0.379 1.449 0.092
(337,886) (369,328) (3,264,599) (2,745,289) (1,160,741) (1,002,712) (1,119,137) (1,098,157) (47,689) (41,908) (3,352,969) (755,420) (9,283,021) (6,012,814) 313,860 424238 22,450,992 7949786 (1,367,898) (1,158,112) 21,083,094 6791674 294,318 330306 21,377,412 7121980 (7,323,617) (2,432,182) 14,053,795 4689798 ................... (Rupees) ................... 81.94 27.34
(0.085) 0.189 0.158 0.019 0.138 3.439 0.544 (0.260) 1.824 0.181 2.104 (0.109) 2.002 2.011 1.997 1.997
Profit and Loss Account for the year ended June 30, 2008 Note Sales - net of trade discounts and allowances amounting to Rs. 130,068 thousands (2008: Rs. 84,231 thousand) Less: - Sales tax - Inland freight equalization margin Net sales Cost of products sold Gross profit Other operating income Operating costs Transportation costs Distribution and marketing expenses Administrative expenses Depreciation Amortisation Other operating expenses Other income Profit from operations Finance costs Share of profit of associates Profit before taxation Taxation Profit for the year Earnings per share - basic and diluted
25 26 27 28 29 3.1 4 30 31 32
33
34
2009 2008 Horizontal Analysis ............. (Rupees in ‘000) ............. (%) 719,282,176
583,213,959
0.233
(97,386,723) (9,199,864) (106,586,587) 612,695,589 (609,685,478) 3,010,111 1,451,666
(74,249,472) (13,685,954) (87,935,426) 495,278,533 (465,254,907) 30,023,626 1,396,527
0.312 (0.328) 0.212
(513,673) (337,886) (3,960,953) (3,264,599) (1,151,793) (1,160,741) (1,141,698) (1,119,137) (52,615) (47,689) (3,994,389) (3,352,969) (10,815,121) (9,283,021) 776,686 313,860 (5,576,658) 22,450,992 (6,235,056) (1,367,898) (11,808,714) 21,083,094 451,850 294,318 (11,356,864) 21,377,412 4,658,329 (7,323,617) (6,698,535) 14,053,795 ……………..Rupees…………...…. (39.05) 81.94
0.520 0.213 (0.008) 0.020 0.103 0.191 0.165 1.475
0.237
0.310 (0.900)
0.039
(1.248)
3.558 (1.560) 0.535 (1.531)
(1.636) (1.477)
(1.477)
Balance Sheet as at June 30, 2008 Note ASSETS Non-Current Assets Property, plant and equipment Intangibles Long term investments Long term loans, advances and receivables Long term deposits and prepayments Deferred tax Toatal Non-Current Assets Current Assets Stores, spare parts and loose tools Stock-in-trade Trade debts Loans and advances Deposits and short term prepayments Other receivables Taxation -net Cash and bank balances Toatal Current Assets Net Assets in Bangladesh Total Assets EQUITY AND LIABILITIES Share Capital Reserves Total Equity Non-Current Liabilities Long term deposits Retirement and other service benefits Total Non-Current Liabilities Current Liabilities Trade and other payables Provisions Accrued interest / mark-up Short term borrowings Taxes payable Total Current Liabilities Toatal Liabilities & Equity
3 4 5 6 7 8
9 10 11 12 13 14 15 16
2009 .......... (Rupees in ‘000) .............
6,987,025 68,872 2,153,514 405,780 83,655 5,033,273 14,732,119 112,143 40,698,209 80,509,830 418,015 551,803 12,806,779 709,627 2,883,118 138,689,524 – 153,421,643
17 18
1,715,190 19,155,595 20,870,785
19 20
854,718 1,673,020 2,527,738
21 22
110,123,702 688,512 556,380 18,654,526
23
130,023,120 153,421,643
2008 Horizontal Analysis Rupees in ‘000) ............. (%)
7,460,549 105,502 2,701,097 477,745 79,098 407,337 11,231,328
(0.063) (0.347) (0.203) (0.151) 0.058 11.357 0.312
115,814 62,360,067 33,904,728 396,220 401,433 15,681,790
(0.032) (0.347) 1.375 0.055 0.375 (0.183)
3,018,640 115,878,692 – 127,110,020
(0.045) 0.197
1,715,190 29,249,864 30,965,054
(0.345) (0.326)
0.207
834,598 1,574,148 2,408,746
0.024 0.063 0.049
81,067,565 726,116 217,928 10,997,908 726,703 93,736,220 127,110,020
0.36 (0.05) 1.55 0.70 (1.00) 0.39 0.21
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