Statement of Financial Position As at June 30, 2020 Note 2020 2019 Rupees '000 COVOU ASSETS Non-current assets Property, plant and equipment Intangibles Long-term advances Long-term deposits Deferred tax Current assets Stores and spares Inventories Trade debts Loans, advances, deposits and prepayments Other receivables Tax refunds due from Government - Sales tax Taxation - payments less provision Cash and bank balances 19,007 339 4,126 543 55,380 2.158,956 21,226,344 20,133,384 5,826 553 76,574 1,343,955 21,560,292 9 10 11 12 13 678,756 7,916,499 162,714 991,666 1.007,922 1,224,696 1.118,241 182 561 13,283,055 379,561 6,919,983 598,537 944,013 144,500 883,010 1,092,365 208,648 11,170,617 14 34,509,399 32.730,909 15 7,655,293 472,272 7.655,293 472,272 (1.313.789 6,813,776 1,445,832 667,686 (829,857) 8,097,437 (1,313,789) 6,813,776 1,511,560 667,686 (246, 194) 8,746,828 Total assets EQUITY AND LIABILITIES Share capital and reserves Share capital Ordinary shares Cumulative preference shares Difference on conversion of cumulative preference shares into ordinary shares Surplus on revaluation of fixed assets Capital reduction reserve Accumulated loss Liabilities Non-current liabilities Long-term finance Lease liabilities Staff retirement benefit Deferred grant Current liabilities Trade and other payables Accrued mark-up Short-term borrowings Current maturity of long-term finance Current maturity of lease liabilities Total liabilities Contingencies and commitments Total equity and liabilities The annexed notes 1 to 43 form an integral part of these financial statements. 16 17 18 9,324.998 35,159 97,601 9.996 9,467,754 7,171,280 37,212 64,493 7,272,985 19 20 21 16 17 6,292,635 654,856 9,946,416 26,074 24 227 16. 944 208 26,411,962 1,233,907 854,036 14,111,977 500,000 11.176 16,711,096 23,984,081 22 34 509399 32,730,909 Statement of Profit or loss Account and Other Comprehensive Income For The Year Ended June 30, 2020 2020 2019 Rupees '000 Note Revenue from contracts with customers 23 29,776,828 20,230,797 Cost of sales 24 (27,410,644) (18,552,531) 2,366,184 1,678,266 (25,070) 25 (41,889) Gross profit Selling and distribution cost Administrative expenses Other income Profit from operations 26 (249,346) (319,589) 38,186 27 49,027 2,042,892 1,452,877 Finance cost 28 (3,386,116) (1,865,306) (1,343,224) (412,429) 29 726,651 666,127 (616,573) 253,698 Loss before income tax Income tax credit (Loss) / profit for the year Other comprehensive income / (loss): Items not potentially reclassifiable to profit or loss Remeasurements of staff retirement benefit Net loss on revaluation of land and buildings Impact of deferred tax Other comprehensive (loss) / income for the year Total comprehensive (loss) / income for the year 18 (8,233) 2,024 (22,422) (2,163) (24,585) (32,818) 2,024 (649,391) 255,722 Rupee (Loss) / earning per share - Basic 30.1 (0.89) 0.26 The annexed notes 1 to 43 form an integral part of these financial statements. Find 1. Current Ratios 2. Quick Ratios 3. Inventory Turnover 4. Days Sales Outstanding (DSO) 5. Fixed Assets Turnover 6. Total Assets Turnover 7. Debt Ratio 8. Debt Equity Ratio 9. Profit Margin 10. Return on Assets 11. Return on Equity 12. Earnings per share (EPS) 13. M/B