Balance Sheet of Engro Foods
Balance Sheet of Engro Foods
Balance Sheet of Engro Foods
VERTICAL
% OF TOTAL ASSETS
ASSETS 2011 2012 2013 2014 2011 2012
Property, plan 9,615,426 10,958,079 14,509,608 15,021,519 57.8 49.4
Compensation
Expense 1,443 334,714 136,152 90,430 0.0 1.5
Accrued interest
9.2 11.8 longterm
368,152 302,273 229,312 194,028 3.9
Accrued interest
0.5 0.4 shortterm
20,229 6,568 10,337 61,092 0.2
Short-term
2.5 6.7 finance
252,250 85,389 213,405 2,331,893 2.7
Total Liability 0F
0.7 0.1 CURRENT & 9,402,242 12,134,412 13,571,927 14,121,927 56.5
NON CURRENT
RO FOODS
RO FOODS
TOTAL %
2013 2014
100.0 100.0
-78.5 -81.2
21.4 18.9
-12.4 -11.8
-2.7 -3.0
-0.3 -0.4
0.8 0.8
5.7 5.4
-1.6 -2.0
-2.1 -2.9
1.3 1.2
-0.8 -0.9
0.6 2.1
0.0 0.0
S
% OF TOTAL LIBILITIES
2012 2013 2014
49.6 52.5 38.8
Store Tools
571,812 675,807 739,671 788,141 3.4 3.0
Stock in Trade
2,637,816 3,494,805 739,671 3,697,787 15.9 15.8
Trade Debt 87,121 149,074 245,767 95,662 0.5 0.7
Advance 266,093 261,790 186,745 113,501 1.6 1.2
Payments
Taxes
- 25,767 636,530 1,637,018 0.1 0.1
Accrued interest
9.2 11.8 longterm
368,152 302,273 229,312 194,028 3.9 2.5
Accrued interest
0.5 0.4 shortterm
20,229 6,568 10,337 61,092 0.2 0.1
Short-term
2.5 6.7 finance
252,250 85,389 213,405 2,331,893 2.7 0.7
Total Liability
0F CURRENT
0.7 0.1 & NON
9,402,242 12,134,412 13,571,927 14,121,927 56.5 54.7
CURRENT
2.2 0.8 EQUITY
100.0 100.0 Share capital 7,517,889 7,616,776 7,665,961 7,665,961 103.9 75.8
Issued capital - 1,234 865,354 865,354 0.0 0.0
Share premium 722,182 810,280 407,180 399,740 10.0 8.1
Hedging
resource
-18,178 16,761 -9,581 -35,715 -0.3 0.2
Accumulate loss -964,951 -1,610,222 -34,839 -35,715 -13.3 -16.0
Other resource - - -628,780 -628,780 0.0 0.0
Total Equity 7,236,942 10,054,237 10,760,569 11,577,787 43.5 45.3
Total Liability 16,639,184 22,188,685 24,340,310 25,699,714 100.0 100.0
RO FOODS
RO FOODS
PERCENTAGES %
2013% 2014%
100.0 100.0
-78.5 -81.2
21.4 18.9
-12.4 -11.8
-2.7 -3.0
-0.3 -0.4
0.8 0.8
5.7 5.4
-1.6 -2.0
-2.1 -2.9
1.3 1.2
-0.8 -0.9
0.6 2.1
0.0 0.0
PERCENTAGES %
2013% 2014%
52.5 38.8
0.0 0.0
11.3 8.4
0.0 0.0
0.1 0.0
7.6 11.4
0.0 0.0
25.1 22.8
0.1 0.3
1.7 1.4
0.1 0.4
1.6 16.5
55.8 54.9
71.2 66.2
8.0 7.5
3.8 3.5
-0.1 -0.3
-0.3 -0.3
-5.8 -5.4
44.2 45.1
100.0 100.0
BALA
Assets 2011 2012 Amount % 2011
Non Current Assets
Property, plan 9,615,426 10,958,079 1,342,653 14.0 9,615,426
Compensation
Balance
- 883,018 883,018 - -
Total Non
Current Assets
10,270,045 12,675,983 2,405,938 23.4 10,270,045
Current Assets
Store Tools 571,812 675,807 103,995 18.2 571,812
Other
Receivables 1,160,126 1,440,167 280,041 24.1 1,160,126
Compensation
Expense 1,443 334,714 333,271 23095.7 1,443
Taxes - 25,767 - - -
INCOME STATE
INCOME STATE
Horizontal Analysis…..2011 TO
Description 2011 2012 Amount % 2011
Net Sales 29,859,228 40,168,919 10,309,691 34.5 29,859,228
Cost of Sale -23,230,446 -29,848,301 -6,617,855 28.5 -23,230,446
Gross Profit 6,628,781 10,320,618 3,691,837 55.7 6,628,781
Distribution
and Marketing -3,716,489 -4,709,275 -992,786 26.7 -3,716,489
Expenses
Administrative -504,722 -740,690 -235,968 46.8 -504,722
expenses
Other
operating -208,902 -429,763 -220,861 105.7 -208,902
expenses
Other income 213,133 382,402 169,269 79.4 213,133
Operating 2,411,801 4,823,292 2,411,491 100.0 2,411,801
profit
Other expenses - - - - -
Finance costs -1,049,141 -902,503 146,638 -14.0 -1,049,141
Profit before 1,362,660 3,920,789 2,558,129 187.7 1,362,660
taxation
Taxation -471,687 -1,325,616 -853,929 181.0 -471,687
Profit for the 890,237 2,595,173 1,704,936 191.5 890,237
year
Earnings per
share - basic 0.22 3.43 3 1459.1 0.22
and diluted 34
BALANCE SHEET OF ENGR
Horizontal Analysis…..2011 TO 2014
2013 Amount % 2011 2014 Amount % LIBILITIES
Non Current Assets
Long-term
14,509,608 4,894,182 50.9 9,615,426 15,021,519 5,406,093 56.2 finance
Total Non
16,091,789 5,821,744 56.7 10,270,045 16,214,162 5,944,117 57.9 Current Liability
Current Assets
Long-term
739,671 167,859 29.4 571,812 788,141 216,329 37.8 finance
Obligation lease
739,671 -1,898,145 -72.0 2,637,816 3,697,787 1,059,971 40.2 finance
245,767 158,646 182.1 87,121 95,662 8,541 9.8 Trade payable
Accrued interest
2,359,162 1,199,036 103.4 1,160,126 2,865,697 1,705,571 147.0 longterm
Accrued interest
136,152 134,709 9335.3 1,443 90,430 88,987 6166.8 shortterm
Short-term
636,530 636,530 - - 1,637,018 1,637,018 - finance
Total Current
170,000 -1,124,000 -86.9 1,294,000 - -1,294,000 - Liability
575,036 224,308 64.0 350,728 197,106 -153,622 -43.8
8,248,521 1,879,382 29.5 6,369,139 9,485,552 3,116,413 48.9
25,694,714 9,055,530 54.4 16,639,184 24,340,310 7,701,126 46.3 Share capital
Issued capital
Share premium
Hedging
resource
Accumulate loss
Other resource
Total Equity
Total Liability
E STATEMENT
E STATEMENT
tal Analysis…..2011 TO 2014
2013 Amount % 2011 2014 Amount %
37,890,688 8,031,460 26.9 29,859,228 43,027,377 1.4 4.826E-06
-29,747,587 -6,517,141 28.1 -23,230,446 -34,926,132 1.5 -6.472E-06
8,101,245 1,472,464 22.2 6,628,781 8,143,101 1.2 1.8532E-05
Current Liability
465,000 1,685,823 1,220,823 262.5426 465,000 1,032,008 567,008 121.9372 465,000
Equity
7,517,889 7,616,776 98,887 1.315356 7,517,889 7,665,961 148,072 1.9695955 7,517,889
- 1,234 1,234 - - 865,354 865,354 - -
722,182 810,280 88,098 12.19886 722,182 407,180 -315,002 -43.61809 722,182
-18,178 16,761 34,939 -192.205 -18,178 -9,581 8,597 -47.29343 -18,178
- -2,589 -100
- -1,870 -100.0
2,516 2,516 -
- -2,590 -100.0
3,222,697 888,191 38.0462076
41,397 -2,589 -9.3
ASSETS
60 120
50 100
40 80
60
30
40
20
20
10
0
0
20
2012%
2013%
2014%
NON CURRENT ASSETS CURRENT ASSETS TOTAL ASSETS NON CURRENT LIBILIT
ASSETS LIBILITIES
2012% 2013% 2014% 2012%
NON CURRENT ASSETS 23.4 56.7 57.9 NON CURRENT LIBILITY 29.89306
CURRENT ASSETS 49.4 29.5 48.9 CURRENT LIBILITY 27.63862
TOTAL ASSETS 33.4 54.4 46.3 TOTAL LIBILITY 3.352
200.0
150.0
Net Sal es
Operating profit
-50.0
-100.0
Profit
before
taxation 187.7 -63.7 2.7346 Net Sal es
Profit for Operating profit
the year 191.5 -76.3 0.00011215
E SHEET
CENTAGES
LIBILITIES
120
100
80
60
40
20
0
2012%
2013%
2014%
BILITIES
2013% 2014%
46.47387 12.53982
40.95364 114.2919
46.28307 54.45297
200.0
150.0
100.0
50.0
0.0
2012%
2013%
-50.0
2014%
-100.0
-100.0