Sales

Cost of sales
Gross Profit
Distribution Cost
Administrative Expenses
Other Operating Expenses
Financial Cost
Other Operating Income
Share of profit from associate
Profit before taxation
Provision for taxation
Profit for the year
Other Comprehensive income net of tax
Total Comprehensive Income

Fazal Cloth Mills Limited

Profit and Loss A/c
Horizontal Analysis
Year 2011-12
816,512,246
11,035,948
805,476,298
15,010,806
44,799,753
19,145,605
286,607,908
469,933,838
14,984,455
208,456,468
223,440,923
693,374,761
237,849,194
455,525,567
(7,425,062)
448,100,505

Year 2011-10
7,722,955,359
7,270,049,067
452,906,292
70,555,939
19,938,622
24,952,013
195,586,425
141,873,293
179,329,422
179,329,422
321,202,715
23,324,801
297,877,914
297,877,914

Fazal Cloth Mills Limited

Profit and Loss A/c
Horizontal Analysis
2012 (%)
Sales
Cost of sales
Gross Profit
Distribution Cost
Administrative Expenses
Other Operating Expenses
Financial Cost
Other Operating Income
Share of profit from associate
Profit before taxation
Provision for taxation
Current
Deferred
Profit for the year
Other Comprehensive income net of tax
Total Comprehensive Income

2011 (%)
100
85.67
14.33
1.22
0.89
0.53
5.58
6.1
0.36
2.11
2.48
8.58

100
89.3
10.7
1.36
0.69
0.45
4.31
3.88
0.3
1.1
1.4
5.28

1.02
1.32
2.34
6.23
0.11
6.34

0.69
0.49
1.18
3.99
0.15
4.14

COST OF SALES
Raw material consumed
Packing material consumed
Salaries, wages, benefit
Traveling and conveynce
Power and fuel
Stores and spares consumed
Processing charges
Repair and maintainance
Insurance
Depreciation
Rates and taxes
Other
Adjustment of work in progress
Opening Stock
Closing Stock
Cost of goods manufactured
Adjustment of finish goods
Opening Stock
Finish goods purchased
Closing stock
Cost of good sold
Cost of material sold
Total

2012(%)
73.5
1.4
4.76
0.02
7.33
1.91
0.1
0.19
0.22
2.35
0.02
0.0042
91.8

2011(%)
75.7
1.19
4
0.02
5.12
1.27
0.025
0.17
0.23
1.64
0.02
0.0012
89.38

0.96
1.02
0.06
91.74

0.34
0.96
0.62
88.76

4.66
6.82
4.6
6.88
98.67
1.32
100

2.37
8.03
4.66
5.74
94.62
5.37
100

Fazal Cloth Mills Limited

Balance Sheet A/c
Vertical Analysis
Year 2012-11
ASSETS
Non Current Assets
Property,Plant,Equipment
Intangible assets
Long term investments
Long term loans
Long term deposits
Total
Current Assets
Store,space,loose tools
Stock in trade
Trade debts
Loans and advances
Trade deposits and short term pre
payements
Interest/Markup accrued
Other recievables
Other financial assets
Tax refunds due from government
Cash and bank balance
Total
Total Assets
EQUITY AND LIABILITIES
Authorized Capital
40,000,000 (2011:40,000,000) Ordinary
shares of Rs. 10 each
30,000,000 (2011:30,000,000) Preference
shares of Rs. 10 each
Issued,subscribed, and paid up capital
Capital reserve
Unappropriate profit
Surplus on revaluation of
Property, plant and equipment
Non current liabilities
Long term financing
long term musharka
Bills payable
Deferred liabilities
Custom duties
Current liabilities
Trade and other payables
Interest markup accrued on loans
Short term borrowing
Current portion of non current liabilities
Provision for taxation
Total Equity and Liabilities

Year 2011-10

4,190,210,512
(1,140,044)
646,713,612
(335,270)
72,000
4,835,520,810

1,119,119,054
(1,682,069)
51,595,312
(1,105,560)
12,743,791
1,180,670,528

24,065,486
363,797,028
244,477,875
(123,454,639)

130,926,416
764,761,411
883,980,517
22,080,503

(924,374)
(16,265,203)
99,065,848
51,353,835
228,312,979
(119,647,110)
750,781,725
5,586,302,535

(4,604,092)
16,265,203
1,147,815
109,010,436
39,085,981
68,137,946
2,030,792,136
3,211,462,664

38,448,060
25,000,000
1,049,804,924
1,113,252,984

(75,000,000)
50,000,000
653,181,629
628,181,629

2,127,263,233

(87,944,630)

1,685,588,324
(48,755,451)
(155,210,331)
613,873,613
(37,753,314)
2,057,742,841

382,385,300
202,489,084
811,675
112,280,100
18,249,353
716,215,512

116,933,684
76,609,040
(218,394,036)
118,430,110
194,464,679
288,043,477
5,586,302,535

8,124,780
54,884,647
1,839,136,201
87,002,287
(34,137,762)
1,955,010,153
3,211,462,664

Fazal Cloth Mills Limited

Balance Sheet A/c
Vertical Analysis
2012(%)
ASSETS
Non Current Assets
Property,Plant,Equipment
Intangible assets
Long term investments
Long term loans
Long term deposits
Total
Current Assets
Store,space,loose tools
Stock in trade
Trade debts
Loans and advances
Trade deposits and short term pre
payements
Interest/Markup accrued
Other recievables
Other financial assets
Tax refunds due from government
Cash and bank balance
Total
Total Assets
EQUITY AND LIABILITIES
Authorized Capital
40,000,000 (2011:40,000,000) Ordinary
shares of Rs. 10 each
30,000,000 (2011:30,000,000) Preference
shares of Rs. 10 each
Issued,subscribed, and paid up capital
Capital reserve
Unappropriate profit
Surplus on revaluation of
Property, plant and equipment
Non current liabilities
Long term financing
long term musharka
Bills payable
Deferred liabilities
Custom duties
Current liabilities
Trade and other payables
Interest markup accrued on loans
Short term borrowing
Current portion of non current liabilities
Provision for taxation
Total Equity and Liabilities

2011(%)

2010(%)

54.70
0.01
10.60
0.00
0.12
65.43

47.12
0.03
10.24
0.00
0.18
57.57

50.47
0.05
12.60
0.01
0.11
63.24

1.61
18.34
9.79
1.60

2.04
22.75
11.80
3.00

1.50
22.45
7.50
3.62

0.03

0.10

0.50
0.85
1.50
0.35
34.57
100

0.05
0.11
0.03
0.83
0.54
1.28
42.43
100

0.02
0.14
0.37
1.05
36.76
100

1.94

1.94

1.94

1.45

1.45

1.45

3.39
1.95
1.22
20.17
23.34

3.39
2.42
1.52
20.69
24.62

3.39
3.71
1.51
20.78
26.00

21.68

15.57

20.56

17.70
1.09
7.65
0.41
26.85

13.05
1.83
1.04
6.41
0.82
23.13

13.36
0.60
1.31
7.20
0.89
23.36

3.47
1.23
18.45
3.15
1.80
28.10
100

3.99
1.18
26.79
3.54
1.17
36.67
100

5.01
1.03
18.48
3.76
1.78
30.07
100