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2009-2010 2010-2011 2011-20121,135,161.00 1,529,388.00 2,117,003.00
21,712,502.00 11,484,157.00 13,678,881.00
1,380,901.00 1,465,209.00 1,507,907.00
SALES TURNOVER
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
COMPANY NAME
0.00
5,000,000.00
10,000,000.00
15,000,000.00
20,000,000.00
25,000,000.00
2009-2010 2010-2011 2011-2012
AM
ON
UN
T I
N R
UP
EE
S
YEARS
SALES TRUNVOER
ATLASENGINEERING
THAL LTD
BALOCHISTANWHEEL
SALES TURNOVER
2009-2010 2010-2011 2011-2012
1.576667 1.51 2.213333
0.833333 0.983333 1.28
0.133333 0.235667 0.293333
0.14 0.246667 0.363333
141.2133 168.0533 172.0667
5.3
0.64
1.13
CURRENT LIABILITIES0.16 0.16 0.21
CURRENT RATIO = CURRENT ASSETS0.9 0.97
3.67 3.4
CASH RATIO = CASH
0.01 0.007
QUICK RATIO = CURRENT ASSET-INVENTORY
0.57 0.52
0.7 1.13CURRENT LIABILITIES
0.03
CURRENT LIABILITIES0.2 0.5 0.5
1.5
1.23 1.3 1.7
-0.03 -0.01
0 0.3TOTAL ASSET
0.19 0.2 0.35
0.04
INTERVAL MEASURE = CURRENT ASSET112.5 104
198.59 211.9
0.4
0.45 0.45 0.65
99.3AVERAGE DAILY OPERATING
COST112.55 188.26 196.4
NET W.C TO ASSET NET WORKING CAPITAL
220.5
CALCULATION FOR INDUSTRY AVERAGES
RATIOSLIQUIDITY RATIOS
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
0.376 0.313333 0.286667
0.644333 0.496667 0.47
0.146667 0.11 0.09
5.886667 4.576667 4.873333
78.01667 96.29 96.76667
0.45
LONG TERM SOLVENCY RATIO
TOTAL EQUITY
TOTAL DEBIT RATIO = TOTAL ASSET -TOTAL EQUITY
0.44
LONG TERM DEBT LONG TERM DEBIT0.18
0.49
TOTAL ASSETS
DEB TO EQTY RATIO = TOTAL DEBIT
0.8 0.83 0.95
0.2 0.22LONG TERM DEBIT+ TOTAL
EQUITY
0.82 0.35 0.25
0.313 0.31 0.21
0.17 0.07 0
0.45 0.26 0.2
0.238 0.23 0.17
0.09 0.06 0.05
7.6 8.4
INVENTORY
ASSET MANAGEMENT OR TURN OVER RATIO
INVEN TURN OVER
RATIO =
COGS
8.9
6 3.39 3.8
2.76 2.74 2.42
DAYS SALES IN
INVETORY =
DAYS41 48 43.5
INENTORY TURNVOER DAYS
IN SALES60.8 107.67 96
132.25 133.2 150.8
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
14.44667 14.8 13.8
29.30333 25.89667 26.93333
-6.12333 -37.48 14.26333
1.88 2.766667 3.3
25 27
RECEIVABLE TURN VOER19.2 22.4
RECEVIABLE TURNOVER RATIO
A/CC REC
TURNOVER RATIO
SALES
9.1 14.5 13.5
ACC REC22.8
PAYABLE TURNOVER RATIO
ASSET TURNOVER
RATIO =
SALES
-33.2
31.91
DAYS SALES IN
RECEIVABLE =
DAYS
40
-119.2 36.8
N.W.C3.8 3.49
FIXED ASSET
TURNOVER =
SALES
1.4
11.7
3.13
1.8 2.6
NET FIXED ASSET3.9 2.9 3.3
0.34 3.6 4
1.24 1.58
1.4
1.4
0.99
TOTAL ASSETS1.9 1.3
1.37 1.3
TOTAL ASSET
TURNOVER RATIO
SALES
19 16.3
11.44 10.9 11.6
16
33.49 31.4
2.96 2.5
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
1.42 1.28 1.46
0.05 0.056667 0.073333
0.07 0.08 0.37
0.113333 0.106667 0.14
9.14 8.79 11.02667
0.04 0.02 0.03
PAYABLE TURNOVER RATIO
RETURN ON ASSETS = NET INCOME
0.03 0.05
0.05PROFIT MARGIN = NET INCOME
SALES
0.04
0.06 0.07
0.12
0.06
SHARES OUT STANDING
MARKET VALUE MEASURES
EPS = NET INCOME
1.9
0.05 0.1
TOTAL EQUITY0.16 0.16 0.21
RETURN ON EQUITY = NET INCOME
0.07
0.09TOTAL ASSETS
6.27 7.12 7.7
0.11 0.11 0.11
19.25 17.75 22.48
0.12 0.17
1.5 2.9
0.08 0.09 0.89
0.09
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
BALOCHISTAN WHEEL
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
BALOCHISTAN WHEEL
THAL LTD
BALOCHISTAN WHEEL
ATLAS ENGINEERING
THAL LTD
2009-2010 2010-2011 2011-2012
1.58 1.5 2.2
0.83 0.98 1.28
0.13 0.256 0.29
0.9
0.64CURRENT LIABILITIES
CASH RATIO = CASH0.01 0.007 0.03
CURRENT LIABILITIES
QUICK RATIO =
INDUSTRY
INDUSTRY
ATLAS ENGINEERING
FINANCIAL STATEMENT ANALYSIS
RATIOSCALCULATIONS
INDUSTRY
LIQUIDITY RATIOS
CURRENT RATIO = CURRENT ASSETS
CURRENT ASSET-INVENTORY0.57 0.52
0.97 1.13CURRENT LIABILITIES
0.14 0.25 0.36
141.2 168 172
0.38 0.31 0.29
0.49TOTAL ASSETS
LONG TERM SOLVENCY RATIO
INTERVAL MEASURE = CURRENT ASSET112.5
TOTAL DEBIT RATIO = TOTAL ASSET -TOTAL EQUITY0.44 0.45
-0.01 0.04TOTAL ASSET
NET W.C TO ASSET
RATIO = NET WORKING CAPITAL -0.03
104 99.3AVERAGE DAILY OPERATING
COST
INDUSTRY
INDUSTRY
INDUSTRY
0.64 0.5 0.47
0.15 0.11 0.09
5.9 4.6 4.9
INVEN TURN OVER
RATIO =
COGS8.9 7.6
0.2 0.22LONG TERM DEBIT+ TOTAL
EQUITY
ASSET MANAGEMENT OR TURN OVER RATIO
INDUSTRY
8.4INVENTORY
LONG TERM DEBT LONG TERM DEBIT0.18
DEB TO EQTY RATIO = TOTAL DEBIT0.8 0.83 0.95
TOTAL EQUITY
INDUSTRY
INDUSTRY
78.02 96.29 96.8
14.4 14.8 13.8
29.3 25.9 26.9
ASSET TURNOVER
RATIO =
SALES-33.2 -119.2
27RECEIVABLE TURN VOER
PAYABLE TURNOVER RATIO
DAYS SALES IN
RECEIVABLE =
DAYS40
36.8N.W.C
DAYS SALES IN
INVETORY =
DAYS41 48 43.5
INENTORY TURNVOER DAYS
IN SALES
25
9.1 14.5 13.5ACC REC
RECEVIABLE TURNOVER RATIO
A/CC REC
TURNOVER RATIO =
SALES
INDUSTRY
INDUSTRY
INDUSTRY
-6.1 -37.48 14.26
1.88 2.8 3.3
1.42 1.28 1.46
0.05 0.056 0.07
0.04
0.99 1.24
0.02 0.03SALES
FIXED ASSET
TURNOVER =
SALES1.4 1.8 2.6
NET FIXED ASSET
1.58TOTAL ASSETS
TOTAL ASSET
TURNOVER RATIO =
SALES
INDUSTRY
INDUSTRY
INDUSTRY
INDUSTRY
PAYABLE TURNOVER RATIO
PROFIT MARGIN = NET INCOME
0.07 0.08 0.37
0.11 0.12 0.14
9.14 8.79 11.02
0.07 0.05 0.1TOTAL EQUITY
RETURN ON ASSETS =
1.9 1.5 2.9SHARES OUT STANDING
MARKET VALUE MEASURES
EPS = NET INCOME
INDUSTRY
NET INCOME0.04 0.03 0.05
TOTAL ASSETS
INDUSTRY
INDUSTRY
RETURN ON EQUITY = NET INCOME
ATLAS ENGINEERING
FINANCIAL STATEMENT ANALYSIS
GRAHPHICAL COMPARASION
00.20.40.60.8
11.21.4
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
QUICK RATIO
ATLAS ENGIEERING
INDUSTRY AVERAGES
0
0.5
1
1.5
2
2.5
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
CURRENT RATIO
ATLAS ENGINEERING
INDUSTRY AVERAGES
0
0.05
0.1
0.15
0.2
0.25
0.3
0.35
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
CASH RATIO
ATLASENGINEERING
INDUSTRYAVERAGES
00.10.20.30.40.50.6
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
TOTAL DEBIT RATIO
ATLAS ENGINEERING
INDUSTRY AVERAGES
DEBIT TO EQUITY RATIO
0
50
100
150
200
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
INTERVAIL MAEASURE
ATLAS ENGINEERING
INDUSTRY AVERAGES
-0.05
0
0.05
0.1
0.15
0.2
0.25
0.3
0.35
0.4
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
NET WORKING CAPITAL TO T.ASSET RATIO
ATLASENGINEERING
INDUSTRYAVERAGES
0
0.2
0.4
0.6
0.8
1
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
ATLAS ENGINEERING
INDUSTRY AVERAGES
0123456789
10
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
INV TURN OVER RATIO
ATLAS ENGINERING
INDUSTRY AVERAGES
0
0.05
0.1
0.15
0.2
0.25
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
LONG TERM DEBIT RATIO
ATLAS ENGINERING
INDUSTRY AVERAGES
100
120
DAYS SALES IN INVENTORY
0
20
40
60
80
100
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
ATLAS ENGINEERING
INDUSTRY AVERAGES
02468
10121416
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
A/C RECEIABLE TURN OVER RATIO
ATLAS ENGINEERING
INDUSTRY AVERAGES
0
10
20
30
40
50
29.3 25.9 26.9
RA
TIO
S
YEARS
DAYS SALES IN RECEIABLE
ATLAS ENGINEERING
INDUSTRY AVERAGES
-50
0
50
-6.1 -37.48 14.26
RA
TIO
S
ASSET TURNOVER RATIO
ATLAS ENGINEERING
INDUSTRY AVERAGES
00.010.020.030.040.050.060.070.08
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
PROFIT MARGIN
ATLAS ENGINEERING
INDUSTRY AVERAGES
-150
-100
-50R
AT
IOS
YEARS
INDUSTRY AVERAGES
00.5
11.5
22.5
33.5
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
FIXED ASSET TURNOVER RATIO
ATLAS ENGINEERING
INDUSTRY AVERAGES
0
0.5
1
1.5
2
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
TOTAL ASSET TURNOVER RATIO
ATLAS ENGINEERING
INDUSTRY AVERAGES
YEARS
0
2
4
6
8
10
12
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
EEARNING PER SHARE
ATLAS ENGINEERING
INDUSTRY AVERAGES
00.050.1
0.150.2
0.250.3
0.350.4
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
RETURN ON ASSETS
ATLAS ENGINEERING
INDUSTRY AVERAGES
00.020.040.060.080.1
0.120.140.16
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
RETURN ON EQUITY
ATLAS ENGINEERING
INDUSTRY AVERAGES
2009-2010 2010-2011 2011-2012
1.58 1.5 2.2
0.83 0.98 1.28
0.13 0.256 0.29
1.5
1.5CURRENT LIABILITIES
CASH RATIO = CASH0.2 0.5 0.5
CURRENT LIABILITIES
QUICK RATIO =
INDUSTRY
INDUSTRY
THAL LIMITED
FINANCIAL STATEMENT ANALYSIS
RATIOSCALCULATIONS
INDUSTRY
LIQUIDITY RATIOS
CURRENT RATIO = CURRENT ASSETS
CURRENT ASSET-INVENTORY0.7 1.13
2.7 3CURRENT LIABILITIES
0.14 0.25 0.36
141.2 168 172
0.38 0.31 0.29
0.2TOTAL ASSETS
LONG TERM SOLVENCY RATIO
INTERVAL MEASURE = CURRENT ASSET112.55
TOTAL DEBIT RATIO = TOTAL ASSET -TOTAL EQUITY0.45 0.26
0.3 0.4TOTAL ASSET
NET W.C TO ASSET
RATIO = NET WORKING CAPITAL 0
188.26 196.4AVERAGE DAILY OPERATING
COST
INDUSTRY
INDUSTRY
INDUSTRY
0.64 0.5 0.47
0.15 0.11 0.09
5.9 4.6 4.9
INVEN TURN OVER
RATIO =
COGS6 3.39
0.07 0LONG TERM DEBIT+ TOTAL
EQUITY
ASSET MANAGEMENT OR TURN OVER RATIO
INDUSTRY
3.8INVENTORY
LONG TERM DEBT LONG TERM DEBIT0.17
DEB TO EQTY RATIO = TOTAL DEBIT0.82 0.35 0.25
TOTAL EQUITY
INDUSTRY
INDUSTRY
78.02 96.29 96.8
14.4 14.8 13.8
29.3 25.9 26.9
ASSET TURNOVER
RATIO =
SALES11.7 3.8
22.4RECEIVABLE TURN VOER
PAYABLE TURNOVER RATIO
DAYS SALES IN
RECEIVABLE =
DAYS16
3.49N.W.C
DAYS SALES IN
INVETORY =
DAYS60.8 107.67 96
INENTORY TURNVOER DAYS
IN SALES
19.2
22.8 19 16.3ACC REC
RECEVIABLE TURNOVER RATIO
A/CC REC
TURNOVER RATIO =
SALES
INDUSTRY
INDUSTRY
INDUSTRY
-6.1 -37.48 114.26
1.88 2.8 3.3
1.42 1.28 1.46
0.05 0.056 0.07
0.05
1.9 1.3
0.09 0.12SALES
FIXED ASSET
TURNOVER =
SALES3.9 2.9 3.3
NET FIXED ASSET
1.4TOTAL ASSETS
TOTAL ASSET
TURNOVER RATIO =
SALES
INDUSTRY
INDUSTRY
INDUSTRY
INDUSTRY
PAYABLE TURNOVER RATIO
PROFIT MARGIN = NET INCOME
0.07 0.08 0.37
0.11 0.12 0.14
9.14 8.79 11.02
0.16 0.16 0.21TOTAL EQUITY
RETURN ON ASSETS =
19.25 17.75 22.48SHARES OUT STANDING
MARKET VALUE MEASURES
EPS = NET INCOME
INDUSTRY
NET INCOME0.09 0.12 0.17
TOTAL ASSETS
INDUSTRY
INDUSTRY
RETURN ON EQUITY = NET INCOME
THAL LIMITED
FINANCIAL STATEMENT ANALYSIS
GRAHPHICAL COMPARASION
00.5
11.5
22.5
33.5
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
CURRENT RATIO
THAL LTD
INDUSTRYAVERAGES
0
0.5
1
1.5
2
0.83 0.98 1.28
RA
TIO
YEARS
QUICK RATIO
THAL LTD
INDUSTRYAVERAGES
00.10.20.30.40.50.6
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
CASH RATIO
THAL LTD
INDUSTRY AVERAGES
0
0.1
0.2
0.3
0.4
0.5
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
TOTAL DEBIT RATIO
THAL LTD
INDUSTRYAVERAGES
00.050.1
0.150.2
0.250.3
0.350.4
0.45
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
NET WORKING CAPITAL TO ASSET RATIO
THAL LTD
INDUSTRYAVERAGES
0
50
100
150
200
250
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
INTERVAIL MEASURE
THAL LTD
INDUSTRY AVERAGES
0.70.80.9
DEBIT TO EQUITY RATIO
0
1
2
3
4
5
6
7
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
INV TURN OVER RATIO
THAL LTD
INDUSTRYAVERAGES
00.020.040.060.080.1
0.120.140.160.18
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
LONG TERM DEBIT RATIO
THAL LTD
INDUSTRYAVEAGES
100
120
DAYS SALES IN INVENTORY
00.10.20.30.40.50.60.70.8
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
THAL LTD
INDUSTRYAVERAGES
0
20
40
60
80
100
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
THAL LTD
INDUSTRYAVERAGES
0
5
10
15
20
25
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
A/C RECEIABLE TURN OVER RATIO
THAL LTD
INDUSTRYAVERAGES
05
101520253035
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
DAYS SALES IN RECEIABLE
THAL LTD
INDUSTRYAVERAGES
50
100
150
RA
TIO
S
ASSET TURNOVER RATIO
THAL LTD
00.020.040.060.080.1
0.120.14
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
PROFIT MARGIN
THAL LTD
INDUSTRYAVRAGES
-50
0
50
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
INDUSTRYAVERAGES
0
1
2
3
4
5
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
FIXED ASSET TURNOVER RATIO
THAL LTD
INDUSTRYAVRAGES
0
0.5
1
1.5
2
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
TOTAL ASSET TURNOVER RATIO
THAL LTD
INDUSTRYAVERAGE
YEARS
0
5
10
15
20
25
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
EEARNING PER SHARE
THAL LTD
INDUSTRYAVERAGS
00.050.1
0.150.2
0.250.3
0.350.4
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
RETURN ON ASSETS
THAL LTD
INDUSTRY AVERAGES
0
0.05
0.1
0.15
0.2
0.25
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
RETURN ON EQUITY
THAL LTD
INDUSTRYAVERAGES
2009-2010 2010-2011 2011-2012
1.58 1.5 2.2
0.83 0.98 1.28
0.13 0.256 0.29
3.4
1.3
0.2
BALOCHISTAN WHEEL
LIQUIDITY RATIOS
0.19
RATIOS
5.3
1.7
0.35
1.23
FINANCIAL STATEMENT ANALYSIS
CURRENT RATIO =3.67
CURRENT ASSETS
CURRENT LIABILITIES
INDUSTRY
CALCULATIONS
CURRENT ASSET-INVENTORY
CURRENT LIABILITIES
CASH
CURRENT LIABILITIES
CASH RATIO =
INDUSTRY
INDUSTRY
QUICK RATIO =
0.14 0.25 0.36
141.2 168 172
0.38 0.31 0.29
0.45
211.9
0.230.238
LONG TERM SOLVENCY RATIO
TOTAL ASSET -TOTAL
0.45
198.59
0.65
220.5
0.17
CURRENT ASSETINTERVAL MEASURE =
TOTAL ASSETS
TOTAL DEBIT RATIO =
AVERAGE DAILY OPERATING
COST
NET W.C TO ASSET
RATIO = NET WORKING CAPITAL
TOTAL ASSET
INDUSTRY
INDUSTRY
INDUSTRY
0.64 0.5 0.47
0.15 0.11 0.09
5.9 4.6 4.9
0.21
0.05
0.31
0.06
2.74
133.2
0.313
0.09
TOTAL EQUITY
DEB TO EQTY RATIO =
2.76
132.25
2.42
150.8
LONG TERM DEBIT+ TOTAL
EQUITY
TOTAL DEBIT
DAYS
LONG TERM DEBT LONG TERM DEBIT
ASSET MANAGEMENT OR TURN OVER RATIO
COGS
INVENTORY
INDUSTRY
INDUSTRY
DAYS SALES IN
INVETORY =
INVEN TURN OVER
RATIO =
INDUSTRY
78.02 96.29 96.8
14.4 14.8 13.8
29.3 25.9 26.9
-6.1 -37.48 14.26
2.5
33.49
2.96
133.2
10.9
3.13
RECEIVABLE TURN VOER
PAYABLE TURNOVER RATIO
132.25
11.44
31.91
150.8
11.6
31.4
INENTORY TURNVOER DAYS
IN SALES
RECEVIABLE TURNOVER RATIO
SALES
ACC REC
DAYS
ASSET TURNOVER
RATIO =
SALES
N.W.C
INDUSTRY
DAYS SALES IN
INVETORY =
A/CC REC
TURNOVER RATIO =
DAYS SALES IN
RECEIVABLE =
INDUSTRY
INDUSTRY
INDUSTRY
1.88 2.8 3.3
1.42 1.28 1.46
0.05 0.056 0.07
4
1.4
0.07
3.6
1.3
0.06SALES
PROFIT MARGIN =
PAYABLE TURNOVER RATIO
0.34
1.37
0.06NET INCOME
SALES
NET FIXED ASSET
TOTAL ASSET
TURNOVER RATIO =
SALES
TOTAL ASSETS
INDUSTRY
INDUSTRY
INDUSTRY
FIXED ASSET
TURNOVER =
0.07 0.08 0.37
0.11 0.12 0.14
9.14 8.79 11.02
0.89
0.11
7.7
0.08
0.11
6.27
0.11
7.12
0.09
RETURN ON EQUITY = NET INCOME
TOTAL EQUITY
MARKET VALUE MEASURES
NET INCOME
SHARES OUT STANDING
EPS =
INDUSTRY
NET INCOME
TOTAL ASSETS
RETURN ON ASSETS =
INDUSTRY
INDUSTRY
BALOCHISTAN WHEEL
FINANCIAL STATEMENT ANALYSIS
GRAHPHICAL COMPARASION
0123456
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
CURRENT RATIO
BALOCHISTAN WHEEL
INDUSTRY AVERAGES
0
0.5
1
1.5
2
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
QUICK RATIO
BALOCHISTAN WHEEL
INDUSTRYAVERAGES
00.050.1
0.150.2
0.250.3
0.350.4
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
CASH RATIO
BALOCHISTAN WHEEL
INDUSTRY AVERAGES
00.050.1
0.150.2
0.250.3
0.350.4
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
TOTAL DEBIT RATIO
BALOCHISTAN WHEEL
INDUSTRY AVERAGES
0.60.7
DEBIT TO EQUITY RATIO
0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
NET WORKING CAPITAL TO ASSET RATIO
BALOCHISTAN WHEEL
INDUSTRY AVERAGES
050
100150200250
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
INTERVAIL MAEASURE
BALOCHISTAN WHEEL
INDUSTRY AVERAGES
00.10.20.30.40.50.60.7
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
BALOCHISTANWHEEL
INDUSTRYAVERAGES
0
1
2
3
4
5
6
7
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
INV TURN OVER RATIO
BALOCHISTANWHEEL
INDUSTRYAVERAGES
00.020.040.060.080.1
0.120.140.16
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
LONG TERM DEBIT RATIO
BALOCHISTAN WHEEL
INDUSTRY AVERAGES
80
100120
140
160
RA
TIO
S
DAYS SALES IN INVENTORY
BALOCHISTAN WHEEL
020
40
60
80
100
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
BALOCHISTAN WHEEL
INDUSTRY AVERAGES
02468
10121416
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
A/C RECEIABLE TURN OVER RATIO
BALOCHISTANAVERAGES
INDUSTRYAVERAGES
05
10152025303540
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
DAYS SALES IN RECEIABLE
BALOCHISTANWHEEL
INDUSTRYAVERAGES
-50-40-30-20-10
01020
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
ASSET TURNOVER RATIO
BALOCHISTANWHEEL
INDUSTRYAVERAGES
00.010.020.030.040.050.060.070.08
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
PROFIT MARGIN
BALOCHISTAN WHEEL
INDUSTRY AVERAGES
YEARS
0
1
2
3
4
5
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
FIXED ASSET TURNOVER RATIO
BALOCHISTANWHEEL
INDUSTRYAVERAGES
1.151.2
1.251.3
1.351.4
1.451.5
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
TOTAL ASSET TURNOVER RATIO
BALOCHISTANWHEEL
INDUSTRYAVERAGES
0
2
4
6
8
10
12
2009-2010 2010-2011 2011-2012
RA
TIO
YEARS
EEARNING PER SHARE
BALOCHISTANWHEEL
INDUSTRYAVERAGES
0
0.2
0.4
0.6
0.8
1
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
RETURN ON ASSETS
BALOCHISTANWHEEL
INDUSTRYAVERAGES
00.020.040.060.080.1
0.120.140.16
2009-2010 2010-2011 2011-2012
RA
TIO
S
YEARS
RETURN ON EQUITY
BALOCHISTANWHEEL
INDUSTRYAVERAGES
