balance sheet

Financial Statements Analysis of Companies (Non-Financial) Listed at Pakistan Stock Exchange 2020 (Thousand Rupees) 2019 2017 133,761 0 177,290 14,762 0 78.909 40,000 2018 130,182 0 177,290 13,206 0 2020 101,267 0 122.103 0 67,290 4,850 67,290 4,365 0 76.902 0 77.253 76.896 40.000 40.000 20.000 41,216 32.500 371 54,414 01.179 13,746 42.034 53,715 0 0 0 0 0 0 0 0 0 0 0 0 20,142 18,343 4.062 0 0 0 7,215 9.128 Tri-Star Power Ltd. Items A.Non-Current Assets (A1+A3+A4+A5+A6) 1.Capital work in progress 2.Operating fixed assets at cost 3.Operating fixed assets after deducting accumulated depreciation 4.Intangible assets 5.Long term investments 6.Other non-current assets B.Current Assets (B1+82+83+84+85+B6) 1.Cash & bank balance 2.Inventories; of which Raw material ii)Work in progress Finished goods 3.Trade Debt/accounts receivables 4.Short term loans and advances 5.Short term investments 6.Other current assets 0 0 0 0 0 12.300 0 0 12.847 0 0 14.617 Total Assets (A+B)/ Equity & Liabilities (C+D+E) C.Shareholders' Equity (C1+C2+C3) 1.Issued. Subscribed & Paid up capital Ordinary shares iPreference shares 2.Reserves Capital Reserve Revenue Reserve of which: un-appropriated profit(loss)/retained earnings 3.Surplus on revaluation of fixed assets D.Non-Current Liabilities (D1+D2+D3+D4+D5) 1.Long term borrowings 2.Subordinated loans/Sponsor's loans 3.Debentures/TFCs (bonds payable) 4.Employees benefit obligations 5.Other non-current liabilities E.Current Liabilities (E1+E2+E3+E4) 1.Trade credit & other accounts payables of which: ) Trade credits 2.Short term borrowings 3.Current portion of non-current liabilities 4.Other current liabilities 166,351 156.786 150.000 150.000 0 6,786 70,000 (63.214) (63.908) 0 0 0 0 0 0 0 0.505 2001 305 1.640 0 5,025 171.398 165,168 150,000 150.000 0 15,168 70,000 (54,832) (53,423) 0 0 0 0 0 0 0 6.230 1.205 0 0 0 5.025 176.517 170,193 150.000 150,000 0 20,193 70,000 (49.807) (48.755) 0 0 0 0 0 0 0 6.324 1,299 0 0 0 5.025 182,446 175,562 150.000 150,000 0 25,582 70,000 (44,418) (43.016) 0 0 0 0 0 0 0 6.864 1,839 0 0 0 5.025 E.Current Liabilities (E1+E2+E3+E4) 1.Trade credit & other accounts payables of which: i) Trade credits 2.Short term borrowings 3.Current portion of non-current liabilities 4.Other current liabilities F.Operations: 1.Sales (Local sales (Not) i)Export sales (Net) 2.Cost of sales i)Cost of material 3.Gross profit/(loss) (F1-F2) 4.General, administrative and other expenses Selling & distribution expenses Administrative and other expenses 9,565 2.491 305 1.649 0 5,025 60,387 60.387 0 52,132 0 8.255 711 0 711 6.230 1,205 0 0 0 5.025 51,715 $1,715 0 45,239 0 6.476 697 0 697 6,324 1.299 0 0 0 5.025 29,575 29,575 0 23.609 0 5.966 773 0 773 6.864 1,839 0 0 0 5.025 16.004 16.004 0 12.437 0 3.507 770 0 770 i) Administrative and other expenses 5.Other income/(loss) 6.EBIT (F3-F4+F5) 7.Financial expenses of which: () Interest expenses 8.Profit/(loss) before taxation (F6-F7) 9.Tax expenses 10.Profit/(loss) after tax (FB-F9) 11.Cash dividends 12.Bonus shares/stock dividends G.Statement of Cash Flows 1.Net cash flows from operating activities 2.Net cash flows from investing activities 3.Net cash flows from financing activities 711 7.555 1 0 7.564 0 7.554 0 0 (2.251) 0 0 697 4,706 10,485 1 0 10,404 0 10,404 0 0 13.374 0 0 773 (527) 4.666 0 0 4.666 0 4.000 0 0 17,606 0 0 770 2,913 5,740 0 0 5,740 0 5,740 0 0 (14,544) 0 20,000 G.Statement of Cash Flows 1.Net cash flows from operating activities 2.Net cash flows from investing activities 3.Net cash flows from financing activities H.Miscellaneous 1.Total capital employed (C+D) 2.Retention in business (F10-F11-F12) 3.Depreciation for the year 4.Salaries, wages and employee benefits L.Key Performance Indicators P1. Net Profit margin/Net profit to sales (F10 as % of F1) P2. Asset turnover (F1 to Avg (Current year(A+B).previous year (A+B))) P3. Return on Assets (F10 as a % of Avg (Current year(A+B).previous year (A+B)) P4. Financial leverage (Avg. (Current year(A+B).previous year (A+B) to Avg. Current year(C).previous year (C)))) PS. Return on equity (F10 as % of Avg (Current year(C).previous year (C)) V3. Basic earnings oer share (Rs./share) (F10 to No. of shares) (2.251) 0 156,786 7,554 1,641 2.030 12.51 0.36 4.54 1.00 4.82 0.50 13.374 0 0 145.168 10.484 1,476 7,090 20.27 0.31 6.21 1.05 6.51 0.70 17.666 170.193 4,000 539 3.591 15.78 0.17 2.68 1.04 2.76 0.31 (14,544) 0 20,000 175.582 5,740 485 1.917 35.80 0.09 3.20 1.04 3.32 0.30 G.Statement of Cash Flows 1.Net cash flows from operating activities 2.Net cash flows from investing activities 3.Net cash flows from financing activities H.Miscellaneous 1.Total capital employed (C+D) 2.Retention in business (F10-F11-F12) 3.Depreciation for the year 4.Salaries, wages and employee benefits (2.251) 0 0 156.700 7.564 1,641 2,030 13.374 0 0 165, 166 10,484 1,476 7,090 17,686 0 0 170.193 4.666 539 3.591 (14,544) 0 20,000 175.582 5,740 485 1.917 1.Key Performance Indicators P1. Net Profit margin/Net profit to sales (F10 as % of F1) P2. Asset turnover (F1 to Avg (Current year(A+B) previous year (A+B)}) P3. Return on Assets (F10 as a % of Avg (Current year(A+B) previous year (A+B)) P4. Financial leverage (Avg. (Current year(A+B).previous year (A+B) to Avg. Current year(C).previous year (C)))) PS. Return on equity (F10 as % of Avg (Current year(C).previous year (C)) V3. Basic earnings per share (Rs./share) (F10 to No. of shares) 383 12:51 0.36 4.54 1.06 4.82 0.50 20.27 0.31 6.21 1.05 6.51 0.70 15.78 0.17 2.68 1.04 2.78 0.31 35.80 0.09 3.20 1.04 3.32 0.38 Financial Statements Analysis of Companies (Non-Financial) Listed at Pakistan Stock Exchange 2020 (Thousand Rupees) 2019 2017 133,761 0 177,290 14,762 0 78.909 40,000 2018 130,182 0 177,290 13,206 0 2020 101,267 0 122.103 0 67,290 4,850 67,290 4,365 0 76.902 0 77.253 76.896 40.000 40.000 20.000 41,216 32.500 371 54,414 01.179 13,746 42.034 53,715 0 0 0 0 0 0 0 0 0 0 0 0 20,142 18,343 4.062 0 0 0 7,215 9.128 Tri-Star Power Ltd. Items A.Non-Current Assets (A1+A3+A4+A5+A6) 1.Capital work in progress 2.Operating fixed assets at cost 3.Operating fixed assets after deducting accumulated depreciation 4.Intangible assets 5.Long term investments 6.Other non-current assets B.Current Assets (B1+82+83+84+85+B6) 1.Cash & bank balance 2.Inventories; of which Raw material ii)Work in progress Finished goods 3.Trade Debt/accounts receivables 4.Short term loans and advances 5.Short term investments 6.Other current assets 0 0 0 0 0 12.300 0 0 12.847 0 0 14.617 Total Assets (A+B)/ Equity & Liabilities (C+D+E) C.Shareholders' Equity (C1+C2+C3) 1.Issued. Subscribed & Paid up capital Ordinary shares iPreference shares 2.Reserves Capital Reserve Revenue Reserve of which: un-appropriated profit(loss)/retained earnings 3.Surplus on revaluation of fixed assets D.Non-Current Liabilities (D1+D2+D3+D4+D5) 1.Long term borrowings 2.Subordinated loans/Sponsor's loans 3.Debentures/TFCs (bonds payable) 4.Employees benefit obligations 5.Other non-current liabilities E.Current Liabilities (E1+E2+E3+E4) 1.Trade credit & other accounts payables of which: ) Trade credits 2.Short term borrowings 3.Current portion of non-current liabilities 4.Other current liabilities 166,351 156.786 150.000 150.000 0 6,786 70,000 (63.214) (63.908) 0 0 0 0 0 0 0 0.505 2001 305 1.640 0 5,025 171.398 165,168 150,000 150.000 0 15,168 70,000 (54,832) (53,423) 0 0 0 0 0 0 0 6.230 1.205 0 0 0 5.025 176.517 170,193 150.000 150,000 0 20,193 70,000 (49.807) (48.755) 0 0 0 0 0 0 0 6.324 1,299 0 0 0 5.025 182,446 175,562 150.000 150,000 0 25,582 70,000 (44,418) (43.016) 0 0 0 0 0 0 0 6.864 1,839 0 0 0 5.025 E.Current Liabilities (E1+E2+E3+E4) 1.Trade credit & other accounts payables of which: i) Trade credits 2.Short term borrowings 3.Current portion of non-current liabilities 4.Other current liabilities F.Operations: 1.Sales (Local sales (Not) i)Export sales (Net) 2.Cost of sales i)Cost of material 3.Gross profit/(loss) (F1-F2) 4.General, administrative and other expenses Selling & distribution expenses Administrative and other expenses 9,565 2.491 305 1.649 0 5,025 60,387 60.387 0 52,132 0 8.255 711 0 711 6.230 1,205 0 0 0 5.025 51,715 $1,715 0 45,239 0 6.476 697 0 697 6,324 1.299 0 0 0 5.025 29,575 29,575 0 23.609 0 5.966 773 0 773 6.864 1,839 0 0 0 5.025 16.004 16.004 0 12.437 0 3.507 770 0 770 i) Administrative and other expenses 5.Other income/(loss) 6.EBIT (F3-F4+F5) 7.Financial expenses of which: () Interest expenses 8.Profit/(loss) before taxation (F6-F7) 9.Tax expenses 10.Profit/(loss) after tax (FB-F9) 11.Cash dividends 12.Bonus shares/stock dividends G.Statement of Cash Flows 1.Net cash flows from operating activities 2.Net cash flows from investing activities 3.Net cash flows from financing activities 711 7.555 1 0 7.564 0 7.554 0 0 (2.251) 0 0 697 4,706 10,485 1 0 10,404 0 10,404 0 0 13.374 0 0 773 (527) 4.666 0 0 4.666 0 4.000 0 0 17,606 0 0 770 2,913 5,740 0 0 5,740 0 5,740 0 0 (14,544) 0 20,000 G.Statement of Cash Flows 1.Net cash flows from operating activities 2.Net cash flows from investing activities 3.Net cash flows from financing activities H.Miscellaneous 1.Total capital employed (C+D) 2.Retention in business (F10-F11-F12) 3.Depreciation for the year 4.Salaries, wages and employee benefits L.Key Performance Indicators P1. Net Profit margin/Net profit to sales (F10 as % of F1) P2. Asset turnover (F1 to Avg (Current year(A+B).previous year (A+B))) P3. Return on Assets (F10 as a % of Avg (Current year(A+B).previous year (A+B)) P4. Financial leverage (Avg. (Current year(A+B).previous year (A+B) to Avg. Current year(C).previous year (C)))) PS. Return on equity (F10 as % of Avg (Current year(C).previous year (C)) V3. Basic earnings oer share (Rs./share) (F10 to No. of shares) (2.251) 0 156,786 7,554 1,641 2.030 12.51 0.36 4.54 1.00 4.82 0.50 13.374 0 0 145.168 10.484 1,476 7,090 20.27 0.31 6.21 1.05 6.51 0.70 17.666 170.193 4,000 539 3.591 15.78 0.17 2.68 1.04 2.76 0.31 (14,544) 0 20,000 175.582 5,740 485 1.917 35.80 0.09 3.20 1.04 3.32 0.30 G.Statement of Cash Flows 1.Net cash flows from operating activities 2.Net cash flows from investing activities 3.Net cash flows from financing activities H.Miscellaneous 1.Total capital employed (C+D) 2.Retention in business (F10-F11-F12) 3.Depreciation for the year 4.Salaries, wages and employee benefits (2.251) 0 0 156.700 7.564 1,641 2,030 13.374 0 0 165, 166 10,484 1,476 7,090 17,686 0 0 170.193 4.666 539 3.591 (14,544) 0 20,000 175.582 5,740 485 1.917 1.Key Performance Indicators P1. Net Profit margin/Net profit to sales (F10 as % of F1) P2. Asset turnover (F1 to Avg (Current year(A+B) previous year (A+B)}) P3. Return on Assets (F10 as a % of Avg (Current year(A+B) previous year (A+B)) P4. Financial leverage (Avg. (Current year(A+B).previous year (A+B) to Avg. Current year(C).previous year (C)))) PS. Return on equity (F10 as % of Avg (Current year(C).previous year (C)) V3. Basic earnings per share (Rs./share) (F10 to No. of shares) 383 12:51 0.36 4.54 1.06 4.82 0.50 20.27 0.31 6.21 1.05 6.51 0.70 15.78 0.17 2.68 1.04 2.78 0.31 35.80 0.09 3.20 1.04 3.32 0.38