Take the Balance sheet of Deewan Cement Company LTD as given below in Figure 01 and Calculate common size analysis for the year 2018-19.

Figure 01

*Note: Follow format for calculation on your answer sheet; Example as given below in Figure 02.

Figure 02

YD A YOUSUF DEWAN COMPANY STATEMENT OF FINANCIAL POSITION AS AT JUNE 30, 2019 Notes 2019 2018 ASSETS NON CURRENT ASSETS Property, plant and equipment Long term deposits Long term loans Noth -----(Rupees in '000')----- 5 26,865,212 26,791,269 6 128,256 127,411 7 12,1471 17,690 27,005,615 26,936,370 CURRENT ASSETS Stores and spare parts Stock in trade Trade debts - Unsecured Loans and advances - Unsecured, Considered good Trade deposits and short term prepayments Other receivables - Considered good Short term investments Taxation - Net Cash and bank balances 8 9 10 11 12 13 14 1,322,484 471,698 313,952 170,093 13,183 121,986 291 404,856 71,018 2,889,561 29,895,176 1,515,203 828,195 293,660 145,095 12,866 129,934 9,551 277,811 98,485 3,310.800 30,247,170 15 EQUITY AND LIABILITIES SHARE CAPITAL AND RESERVES Authorised share capital 850,000,000 (2018: 850,000,000) Ordinary shares of Rs. 10/- each 8,500,000 8,500,000 16 4,841,133 4,841,133 Issued, subscribed and paid-up share capital Revenue reserves Un-appropriated profit Capital reserve Merger reserve Surplus on revaluation of property, plant and equipment 5,413,615 5,493,314 17 629,444 6,132,920 17,017,112 629,444 6,301,917 17,265,808 NON CURRENT LIABILITIES Long term financings Advances for investment in term finance certificates Long term deposits and payables Deferred tax liability - Net 18 19 20 21 122,207 3,110,000 946,553 3,571,394 7,750,154 241,267 3,110,000 1,224,135 3,109,879 7,685,281 CURRENT LIABILITES Trade and other payables Short term borrowings Mark-up payable Current and overdue portion of non-current liabilities Dividend payable Unpaid and unclaimed dividend Sales tax payable 22 1,563,824 23 579,159 24 792,661 25 2,030,270 12,927 1,780 147,289 5,127,910 26 29,895,176 1,748,548 579,159 792,661 2,030,270 12,927 1,780 130,736 5,296,081 CONTINGENCIES AND COMMITMENTS 30,247,170 The annexed notes form an integral part of these financial statements. Dame? HS Syed Muhammad Anwar Chief Executive Officer Imran Ahmed Javed Chief Financial Officer Haroon Iqbal Director 28 | ANNUAL REPORT 2019 Common size analysis Particulars 2019 2019% $ 74442 105166 1563244 118537 1861389 1.64 2.32 34.45 2.61 41.02 Assets Current assets Cash & short term investments Receivables Merchandise inventories Prepaid expenses & other current assets Total Current assets Property Land Buildings Leasehold improvements Fixtures & equipment Transport equipment Property under capital lease 2368 345001 557504 2023914 186485 1144409 4494189 1894333 2599856 16588 59396 4537229 5.22 7.60 12.29 44.61 4.11 25.22 99.05 41.75 57.30 0.37 1.31 100.00 Less: Accumulated depreciation & ammortization Total property, Net Excess of cost over net assets acquired Other assets Total assets Liabilities and Stock holder's equity Current liabilities Notes payable Current obligation Under Capital leases Current Maturities of notes & debentures Accounts payable Accrued salaries & wages Other accrued expenses Income tax payable Total Current Liabilities Long term debt Obligations under capital leases Notes & debentures Total Long term debt accrued claims and other liabilities Total liabilities Stockholder's equity Common stock Additional Paid in capital Cumulative translation adjustment Retained earnings Total Stockholder's equity Total liabilities & Stockholder's equity 44913 45427 48274 1038268 167739 193509 20431 1558561 0.99 1.00 1.06 22.88 3.70 4.26 0.45 34.35 746178 646532 1392710 116935 3068206 16.45 14.25 30.70 2.58 67.62 99756 246964 -155994 1278297 1469023 4537229 2.20 5.44 -3.44 28.17 32.38 100.00