Give comments on horizontal, vertical and year to year following analysis in detail.

Please give separate analysis in separate headings

X . 9 8 Final FSA project calculation - Excel (Product Activation Failed) A File Insert Page Layout Formulas Data Review View Tell me what you want to do.. Share Home EX AutoSum . 16 Cut Wrap Text General AY O Times New Roma * 11 - A A Fill - Copy Conditional Format as Cell Insert Delete Format Sort & Find & Paste BIU - Merge & Center . $ + % " Clear * Format Painter Formatting * Table Styles Filter . Select Font Alignment Number Styles Cells Editing Clipboard K64 X v fx T U V W X Z AA - A H M N P Q R 5 0.01% 0.77% 3.21% 0.00% 0.00% 22326.19% 341.82% 0.00% 23 Provision for doubtful debts 100.00% 22326.19% 341.82% 0.00% -2.95% -0.63% -0.71% -0.51% -0.54% 55.88% 93.52% 92.72% 91.96% 24 Profit on bank deposits 100.00% 55.88% 93.52% 92.72% 91.96% 57.07% 107.02% 106.74% 112.18% 25 Dividend income 100.00% 57.07% 107.02% 106.74% 112.18% -1.69% -0.37% -0.48% -0.39% -0.50% 120.58% 117.94% 101.68% 240.13% 123.89% 181.23% 164.60% 191.85% 135.29% 120.58% 117.94% 101.68% 26 Operating cash flows before changes in working capital 100.00% 135.29% 100.00% -547.52% -102.69% 71.67% 179.37% -7.86% 16.41% -20.44% -11.28% -23.20% -547.52% -102.69% 71.67% 179.37% 27 Working capital changes 95.96% 232.27% 140.30% 160.79% 153.32% 168.65% 158.39% 94.47% 123.82% 95.96% 28 Cash generated from operations 100.00% 158.39% 94.47% 123.82% 119.65% 119.69% 58.76% -14.78% -29.85% -27.50% -37.74% 65.95% 166.49% 119.65% 119.69% 29 Finance cost paid 100.00% 65.95% 166.49% 161.36% .0.95% -0.36% -0.70% -0.35% -0.64% 99.26% 160.53% 64.51% 161.36% 30 Employee benefits paid 100.00% 99.26% 160.53% 64.51% 103.70% 31 Taxes paid 100.00% 89.57% 98.92% 106.84% 103.70% -75.51% -25.79% -30.95% -25.47% -30.27% 89.57% 98.92% 106.84% 100.00% 55.88% 93.52% 0.00% 2.95% 0.63% 0.71% 0.00% 0.00% 55.88% 93.52% 0.00% 32 Profit received 112.32% -132.27% -40.30% -60.79% -53.32% -68.65% 79.90% 124.33% 113.89% 112.32% 33 100.00% 79.90% 124.33% 113.89% 82,43% 129.85% 87.23% 100.00% 100.00% 100.00% 100.00% 100.00% 262.22% 82.43% 129.85% 87.23% 34 Net cash from operating activities 100.00% 262.22% 35 36 B. CASH FLOWS FROM INVESTING ACTIVITIES 23.94% 156.89% 81.05% 735.81% 37 Proceeds from disposal of property, plant and equipment 100.00% 23.94% 156.89% 81.05% 735.81% 3.42% 0.31% 0.60% 0.37% 3.13% 20132.24% 38 Proceeds from disposal of investment property 100.00% 0.00% 20132.24% 3.86% 0.00% 0.00% 0.17% 39.55% 0.00% 0.32% 6.23% -67.03% -178.13% 3.70% 1614.47% -1397.60% 231.81% 39 Proceeds from disposal of available for sale investments 100.00% 3.70% 1614.47% -1397.60% 231.81% 22.54% 100.00% 596.11% 39.79% 8.75% 0.47% -96.95% -220.39% -106.39% -7.17% -0.04% 596.11% 39.79% 8.75% 0.47% 40 Additions to property, plant and equipment 100.00% -1.12% -1179.63% 832.99% 343.62% -24.46% 0.10% -1.50% -9.60% -37.83% -1.12% -1179.63% 832.99% 343.62% 41 Purchase of available for sale investments -740.77% -61.03% 42 Purchase of investment property 100.00% 278.49% 36.49% -740.77% -61.03% -10.10% -10.73% -4.75% 27.09% -18.95% 278.49% 36.49% 0.00% 0.00% 0.00% 0.00% 0.00% 43 Advance received on sale of investment property 2279.62% 2701.41% -22.66% 0.00% -0.01% -0.21% -4.47% 1.16% 2279.62% 2701.41% -22.66% 44 Long-term loans and advances 82.72% 0.00% 0.00% -0.03% -0.03% 0.00% -0.04% 82.72% 0.00% 45 Long term deposits 0.50% 112.18% 100.00% 57.07% 107.02% 106.74% 112.18% 1.69% 0.37% 0.48% 0.39% 57.07% 107.02% 106.74% 46 Dividend received 91.96% 0.00% 0.00% 0.00% 0.51% 0.54% 91.96% 47 Profit received 100.00% 603.22% 37.83% 74.11% 276.03% -100.00% -230.05% -105.58% -60.25% -190.65% 603.22% 37.83% 74.11% 276.03% 48 Net cash used in investing activities 49 50 C. CASH FLOWS FROM FINANCING ACTIVITIES 100.00% 268.84% 87.29% 99.35% 101.86% 107.86% 111.34% 268.84% 87.29% 51 Proceeds from long term financing Income Statement Analysis CASHFLOW STATEMENT ANALYSIS Ratio Analysis of Sitara Competitor Balance Sheet Income Stat ... + Balance Sheet Analysis + 80% Ready 12:15 AM Type here to search O 9 x ] 1/27/2021X . 9 8 Final FSA project calculation - Excel (Product Activation Failed) A Share File Home Insert Page Layout Formulas Data Review View Tell me what you want to do.. EX AutoSum . 16 Cut Times New Roma * 11 - A A Wrap Text General AY O Fill - Copy Conditional Format as Cell Insert Delete Format Sort & Find & Paste $ - % " Clear * Format Painter BIU - Merge & Center . Formatting * Table Styles Filter . Select Font Alignment Number Styles Cells Editing Clipboard K64 X v fx Z AA A H I K L M N 0 P Q R S T U V W X Y Sitara Chemicals Ltd. (Cash Flow Statement) Horizontal Analysis Vertical Analysis Year-to-Year Analysis (Amount in Rupees) 2,015 2,016 2,017 2,018 2,019 2,015 2,016 2,017 2,018 2,019 2,015 2,016 2,017 2,018 2,019 4 A. CASH FLOWS FROM OPERATING ACTIVITIES 81.18% Profit before taxation 100.00% 100.95% 105.07% 111.18% 81.18% 193.13% 74.35% 94.78% 81.15% 75.51% 100.95% 105.07% 111.18% 6 Adjustments for: 132.46% 104.92% 90.34% 32.62% 55.92% 57.04% 68.61% 94.68% 141.32% 132.46% 104.92% 7 Depreciation on property, plant and equipment 100.00% 94.68% 141.32% 100.00% 90.25% 100.57% 122.57% 70.36% 1.06% 0.37% 0.45% 0.42% 0.34% 90.25% 100.57% 122.57% 70.36% 8 Depreciation on investment property 90.00% 90.00% 92.52% 9 Amortization on intangible assets 100.00% 90.00% 90.00% 90.00% 92.52% 0.31% 0.11% 0.12% 0.08% 0.09% 90.00% 0.00% 0.00% 0.00% 0.00% 0.00% 10 Impairment loss on investment 11 Finance cost 100.00% 75.31% 147.81% 118.47% 146.01% 57.85% 16.61% 29.79% 27.18% 45,49% 75.31% 147.81% 118.47% 146.01% 100.00% -144.02% -186.76% 0.83% 0.00% 0.45% -0.25% 0.56% 0.00% 0.00% -144.02% -186.76% 0.83% 0.00% 12 Share of (profit) / loss of associates - net of tax 13 (Gain) /Loss on disposal of property, plant and equipment 100.00% 12.43% 357.09% 110.60% -3127.51% -1.20% -0.06% 0.25% -0.21% 7.53% 12.43% 357.09% 110.60% -3127.51% 14 (Gain) on disposal of investment property 100.00% 0.00% 880.29% 0.00% 91.53% 0.00% 0.27% -1.86% 0.00% 0.00% 880.29% 0.00% 100.00% 6.47% 1143.45% 1.55% 853.33% -7.43% -0.18% -2.54% -0.03% -0.30% 6.47% 1143.45% 1.55% 853.33% 15 (Gain) on sale of available for sale investments 0.00% 0.40% 0.00% 16 Loss on deemed disposal on investment in associate 0.00% 0.00% 0.00% 0.00% 112.05% 0.00% 0.00% 0.00% .0.35% -0.45% 112.05% 17 Exchange gain 100.00% 79.83% 102.43% 113.20% 116.66% 1.78% 0.54% 0.67% 0.59% 0.78% 79.83% 102.43% 113.20% 116.66% 18 Provision for employee benefits 147.11% 0.00% 0.00% 0.00% 1.08% 1.83% 147.11% 19 Impairment loss on financial assets 0.00% 0.00% 0.00% 0.00% 0.38% 20 Impairment of long term investments 0.00% 0.00% 0.00% 0.00% -6.93% 21 Unwinding of discount on deferred consideration due 0.00% 0.00% 22 Markup on bank deposits 0.00% 0.00% 0.00% 100.00% 22326.19% 341.82% 0.00% 0.01% 0.77% 3.21% 0.00% 0.00% 22326.19% 341.82% 0.00% 23 Provision for doubtful debts 100.00% 55.88% 93.52% 92.72% 91.96% -2.95% -0.63% -0.71% -0.51% -0.54% 55.88% 93.52% 92.72% 91.96% 24 Profit on bank deposits 25 Dividend income 100.00% 57.07% 107.02% 106.74% 112.18% -1.69% -0.37% -0.48% -0.39% -0.50% 57.07% 107.02% 106.74% 112.18% 240.13% 123.89% 181.23% 164.60% 191.85% 135.29% 120.58% 117.94% 101.68% 26 Operating cash flows before changes in working capital 100.00% 135.29% 120.58% 117.94% 101.68% Competitor Balance Sheet Income Stat ... + Balance Sheet Analysis Income Statement Analysis CASHFLOW STATEMENT ANALYSIS Ratio Analysis of Sitara + 80% Ready 12:15 AM Type here to search O 9 1/27/2021Sitara Chemicals Ltd. (Cash Flow Statement) (Amount in Rupees) 2,015 2,016 2,017 2,018 2,019 A. CASH FLOWS FROM OPERATING ACTIVITIES Profit before taxation 1,112,442,967 1,123,056,821 1,180,008,594 1,311,943,072 1,065,003,411 Adjustments for: Depreciation on property, plant and equipment 520,367,814 492,673,165 696.269.231 922,250,616 967,587,086 Depreciation on investment property 6,114,502 5,518,129 5,549,844 6,802,534 4, 786,380 Amortization on intangible assets 1,795,500 1,615.950 1,454,355 1,308,920 1,210,960 Impairment loss on investment Finance cost 333,242,327 250,950.254 370.921,238 439.420.093 541.593.283 Share of (profit) / loss of associates - net of tax 2,571,094 (3, 703,016) 6,915,659 57,645 Gain) /Loss on disposal of property, plant and equipment (6,917,546) 859.980) 3,070,903 (3,396,397) 106,222,607 (Gain) on disposal of investment property (527,223,473) 3,412,258) (30,037,850) (Gain) on sale of available for sale investments (42,818,478) (2, 770,518) 31,679,568 (491,350 (4,192,819) Loss on deemed disposal on investment in associate 6,483,027 Exchange gain (5,621,511) 6,299,133) Provision for employee benefits 10,252,108 3.184.388 8.383.420 9,490,011 11,071,307 Impairment loss on financial assets 17,524,352 25,779,669 Impairment of long term investments 5,398,506 Unwinding of discount on deferred consideration due 97,706,782 Markup on bank deposits Provision for doubtful debts 52,295 11,675,480 39.908.885 Profit on bank deposits (16,983,632) (9,490, 786 8,875,802 8,229,608) 7,567,793 Dividend income (9,726,214) 5,550,566 (5,940,341) 6,340,705) 7,113,259 Operating cash flows before changes in working capital 1,383,169,264 1,871,299,321 2,256,432,354 2,661,162,849 2,705,773,423 Working capital changes (45,268,839) 247,856,017 (254,529,303) (182,410,798) 327,185,656 Cash generated from operations 1,337,900,425 2,119,155,338 2,001,903,051 2,478,752,051 2,378,587,767 Finance cost paid (338,482,518) 223.223,554 "371,653,798) (444,666,492) 532,212,755 Employee benefits paid 5,458,595) 5,418,240 8,697, 708) (5,610,468) 9,053,170 Taxes paid (434,939,043) (389,585,853) (385,367,686 (411,714,096 426,948,352 Profit received 16,983,632 9,490,786 8,875,802 761,896,524) 608,736,861 (756,843,390) 861,991,056) (968,214,277) Net cash from operating activities 576,003,901 1,510,418,477 1,245,059,661 1,616,760.995 1,410,373,490B. CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from disposal of property, plant and equipment 19,727,591 4,723,339 7,410,416 6,006,197 44,194,260 Proceeds from disposal of investment property 22,210.464 2,770,350 557,733,541 Proceeds from disposal of available for sale investments 129.813,675 4.803.142 77,545,139 (1,083,772,012) (2,512,305,196) Additions to property, plant and equipment (558,418,132) (3,328,794,989) (1,324,581,374) (115,945,982) (550,256) Purchase of available for sale investments (140,901,019) 1,579.958 (18,637,597) (155,250,152) (533.477,329) Purchase of investment property (58,188,305) (162,046,979) (59,127,861) 438,000,000 (267,323,970) Advance received on sale of investment property Long-term loans and advances (117,337) (2,674,837) (72,258,212) 16,372,465 Long term deposits (424,800) (351,391) (599,854) Dividend received 9.726.214 5,550,566 5,940,341 6,340,705 7,113,259 Profit received 8,229,608 7,567,793 Net cash used in investing activities (576,029.512) (3,474,727,100) (1,314,477,164) (974,109,106) (2,688,843,080) C. CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from long term financing 572,287,040 1,538,521,518 1,342,907,495 1,570,266,122 Payment of long term financing (690,278,945) (280,356,638) (724,393,684) (995,196,012) (813,643,765) Short term borrowings-net 153,842,148 835,547,503 (381,274,433) 548,856,933 808,315,517 Long term deposits 3,534.694 (6,035,250) 19,857,488 6,700,000 9.344,302 Dividend paid (219,149,384) (191,921,273) (245,101,979) (262,089,951) (280,533,588) Net cash used in financing activities (179,764,447) 1,895,755,860 11,994,887 (701,729,030) 1,293,748,588 Net decrease in cash and cash equivalents (A+B+C) (179,790,058) (68,552,763) (57,422,616) (51,338,883) 22,846.845 Cash and cash equivalents at beginning of the year 436,767,468 256,977,410 188,424,647 131,002,031 79,663,148 Cash and cash equivalents at end of the year 256.977,410 188,424.647 131,002,031 79,663,148 102,509,993