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apex foods

Pre- IPO

1995 1996

Current Assets:

inventories

debtorsadvance and deposit

other receivables

cash and bank balance

Total Current Assets(CA) 0 0

Current Liabilities

working capital loan

long term current maturity

short term loantrade creditors

sundry creditors

income tax payable

proposed dividend

other liabilities

Total Current Liabilities(CL) 0 0

15.Sales

16.Cost of Goods Sold (COGS)

Net working capital

Total ASSET

Total Share holders equity

Net Profit after tax

NO. of Shares outstanding

ROA

ROE

EPS

Ratio Analysis:

Current ratio:(C A/C L) #DIV/0! #DIV/0!

Quick ratio:((CA-inventories)/CL) #DIV/0! #DIV/0!

Accounts Receivable turnover:(sales/AR) #DIV/0! #DIV/0!

A/R Collection Period:(360/AR turnover) #DIV/0! #DIV/0!Inventory Turnover ratio:(COGS/Inv) #DIV/0! #DIV/0!

Inventory conversion period:(360/Inv.Turnover) #DIV/0! #DIV/0!

Operating Cycle: (A/R collection per.+Inv. conv ) #DIV/0! #DIV/0!

Payment deferral period:(( 9+10)/16)*360 #DIV/0! #DIV/0!

Cash conversion cycle: Operating cycle-pay.def #DIV/0! #DIV/0!

a ex foods

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comprehensive liquidity indexmodified current asset

inventories

debtors

advance and deposit

other receivables

cash and bank balance

total

modified current liabilities

working capital loan

long term current maturity

short term loan

trade creditors

sundry creditors

income tax payable

proposed dividend

other liabilities

total

Net Liquid Balance

1995 1996 2004 2005 2006 20071.30

1.35

1.40

1.45

1.50

1.55

1.60

Curren

t

ra

tio

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current asset

current liabilities

8/9/2019 Apex Foods

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Post-IPO

2004 2005 2006 2007 2008

484120349 560697693 430333940 386396728 402397836

183156263 127157291 200025663 77883282 8925247815568415 8475200 13595604 21868654 36483650

16254727 16254727 16254727 201712117 88252065

111490981 72419340 74918486 74093467 195853040

810590735 785004251 735128420 761954248 812239069

448013138 449096524 415837235 444598480 440576222

33929593 66176718 12509897 7904041

276444087271225 30267078 6841713 27135680 22502675

21743388 13513549 13883428 15854770 24269410

5592193 3780640 8309159 18004467 27720991

7413120 8553600 9123840 10264320 11404800

1902077 1085509 1134672 1455425 1789659

525864734 506296900 521306765 529823039 563812206

1488820226 1324837481 1650891478 2414669218 2291194337

1345805566 1195319125 1476079060 2203487848 2065602942

173235020 206288011 138903169 158037742 52573823

1355726809 1116188405 1537201554 2123333388 2102281597

376228461 378987544 382274808 393449245 405717429

14992835 12983382 12411104 21438757 23672984

570240 570240 570240 570240 570240

1.11% 1.16% 0.81% 1.01% 1.13%

3.99% 3.43% 3.25% 5.45% 5.83%

26.29 22.77 21.76 37.60 41.51

1.54 1.55 1.41 1.44 1.44

0.62 0.44 0.58 0.71 0.73

8 10 8 31 26

44 35 44 12 143 2 3 6 5

130 169 105 63 70

174 203 149 75 84

8 13 5 2 6

166 190 144 73 78

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2004 2005 2006 2007 2008

1.5 1.57 1.35 1.54 1.54

439740601.88 516023183.48 393501243.97 375870027.52 389334739.04

160624182.84 114952792.8 175790111.24 75371217.17 85775686.57

15568415 8475200 13595604 21868654 36483650

16254727 16254727 16254727 201712117 88252065

111490981 72419340 74918486 74093467 195853040

743678907.72 728125243.28 674060172.21 748915482.69 795699180.61

448013138 449096524 415837235 444598480 440576222

33929593 0 66176718 12509897 7904041

0 0 0 0 27644408

5592193 3780640 8309159 18004467 27720991

7413120 8553600 9123840 10264320 11404800

1902077 1085509 1134672 1455425 1789659

496850121 462516273 500581624 486832589 517040121

2004 2005 2006 2007 2008

77561388 72419340 8741768 61583570 187948999

2008 1995 1996 2004 2005 2006 200

0.00

0.10

0.20

0.30

0.40

0.50

0.60

0.70

0.80

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2008

Row 37

1995

1996

2004

2005

2006

2007

2008

0 5 10 15 20 25

Row 3

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0 35

8

1995 1996 2004 2005 2006 2007

0

1

2

3

4

5

6

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13/53

8/9/2019 Apex Foods

14/53

2008

Row 40

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Alltex Industries

Pre- IPO

1995 1996

Current Assets:

1.Stocks inhand and in transit 129914350 129811449

2.Trade debtors 18025607 79398093.Share Issue expenses

4.Advances, deposits & receivable 60697477 98743276

5.Cash & bank balances 16692553 17217336

Total current assets 225329987 253711870

Current Liabilities

6.bank Overdraft-secured

7.Goods Supplied

8.Liabilities for expenses

9.Overdue installmnets of long term liabilities

10.Overdue installments of leasing expenses11.other finance

12.Long term loan cuurrent maturity

13.Lease liability current maturity

14.Other liabilities

15.Unclaimed dividend

16.Dividend distribution tax

Total Current Liabilities 92911532 68409685

17.Sales 275955640 288355528

18.COGS 198971117 213601963

Net working capital 115725902 168084849

Total ASSET 422046997 450791595

Total Share holders equity 181681671 235718451

Net Profit after tax 53388838 54036780

NO. of Shares outstanding 900000 2000000

ROA 12.65% 11.99%

ROE 29.39% 22.92%

EPS 59.32 27.02

Ratio Analysis:

Current ratio:(C A/C L) 2.43 3.71

Quick ratio:((CA-Cash)/CL) 2.25 3.46Accounts Receivable turnover:(sales/AR) 15 36

A/R Collection Period:(360/AR turnover) 24 10

Inventory Turnover ratio:(COGS/Inv) 2 2

Inventory conversion period:(360/Inv.Turnover) 235 219

Operating Cycle: (A/R collection per.+Inv. conv ) 259 229

Payment deferral period:(( 9+10)/16)*360 N/A N/A

Cash conversion cycle: Operating cycle-pay.def N/A N/A

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1995 1996 2004 2005 2006 2007 2008

0.00

0.50

1.00

1.50

2.00

2.50

3.00

3.50

4.00

Current RATIO

Row 38

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Post-IPO

2004 2005 2006 2007 2008

436516099 316607366 519230964 479864472 463533788

234982786 64466701 183445699 305677740 1565208142849821 2493594 2137367 1781140

188860155 284076860 242274334 230941398 213068002

85209041 59607521 47663343 73315740 53225896

948417902 727252042 994751707 1091580490 886348500

890804321 496272361 938684801 1045110312 1013115432

19242425 19913305 17639563 21651007 20884458

24276680 26643621 24262924 63365822

28785630 6792058 57258383 89314702

1607280751249 838820 750398 880232

112506679

30258915

49012973

1310815 27057725 29878125 25263111 24917014

4800000

971578400 577517890 1011215811 1213528867 1340010173

2119877374 2179677556 2078867152 3247305609 3033778518

1828071623 1842263471 1741674948 2720267763 2623790478

-108369539 90126631 -64127447 -195264117 -506887569

1888632422 1673548240 1990382470 2323399897 2452181818

738019123 706795516 638149032 629765874 633445609

14369698 16776392 10365039 10774442 6047766

4800000 4800000 4800000 4800000 4800000

0.76% 1.00% 0.52% 0.46% 0.25%

1.95% 2.37% 1.62% 1.71% 0.95%

2.99 3.50 2.16 2.24 1.26

0.98 1.26 0.98 0.90 0.66

0.89 1.16 0.94 0.84 0.629 34 11 11 19

40 11 32 34 19

4 6 3 6 6

86 62 107 64 64

126 73 139 97 82

9 9 9 11 3

117 63 130 86 79

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1995 1996 2004 2005 2006 2007 20

0.00

0.50

1.00

1.50

2.00

2.50

3.00

3.50

4.00

Quick ratio

Row 39

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8

1995

1996

2004

2005

2006

20072008

0 5 10 15 20 25 30 35 40

A/R Turnover times

Row 40

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1993 2004 2005 2006 20070.00

0.20

0.40

0.60

0.80

1.00

1.20

Ratio

8/9/2019 Apex Foods

26/53

Post-IPO

2005 2006 2007 2008

88145964 125683077 148564429 219954386

114631023 191245458 188259667 15114290055691542 40271544 29864099 46897057

59021338

53425423 66136964 28838567 111808250

311893952 423337043 395526762 588823931

231150220 278566348 215473516 374873711

38050912 42190000 36718537 52210845

41321950 48433398 102585664 23601041

49503546 6640610829447322

48661588

310523082 418693292 421183825 528794507

1427363785 1924903564 1601979126 1718675403

1274859754 1734680303 1401084522 1527219980

-52054553 -61493213 -54495630 -51778826

686319475 779529808 852303813 979431940

284134701 316907104 350746360 400339127

47194304 47892403 48959256 66392767

840000 840000 840000 840000

6.88% 6.14% 5.74% 6.78%

16.61% 15.11% 13.96% 16.58%

56.18 57.01 58.28 79.04

1.00 1.01 0.94 1.11

0.83 0.85 0.87 0.90

12 10 9 11

29 36 42 32

14 14 9 7

25 26 38 52

54 62 80 84

76 67 65 101

-22 -5 16 -17

1.40

Quick ratio

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27/53

2008 1993 2004 2005 2006 20070.00

0.20

0.40

0.60

0.80

1.00

1.20

Ratio

8/9/2019 Apex Foods

28/53

Accounts Receivable Turnover

8/9/2019 Apex Foods

29/53

2008

1993

2004

2005

2006

2007

2008

0 2 4 6 8 10

8/9/2019 Apex Foods

30/53

Inventory Turnover ratio

8/9/2019 Apex Foods

31/53

12 14 1993 2004 2005 2006 2007

0

5

10

15

20

Row 37

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32/53

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2008

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Metro Spinning Limited

Pre- IPO

2000 2001

Current Assets:

1.Stocks inhand and in transit 50230328 78193307

2.Trade debtors 645704 1521033.Share Issue expenses

4.Advances, deposits & receivable 4030313 12611504

5.Cash & bank balances 2578847 273828

Total current assets 57485192 91230742

Current Liabilities

6.Trade Creditors 6266575 11078730

7.deferred liability

8.WPFF 852878

9.current portion of long term loan

10.Short term loan from bank 38307659 5002140311.Liabilities for expenses 6871640 6824090

12.Provision for tax

Total Current Liabilities 51445874 68777101

13.Sales 108469310 130886220

14.Cost of goods sold 73394125 85255819

Net working capital 3460471 22179813

Total ASSET 266900321 293368864

Total Share holders equity 42159582 47057574

Net Profit after tax 8511707 6263505

NO. of Shares outstanding 3000000 3000000

ROA 3.19% 2.14%

ROE 20.19% 13.31%

EPS 2.84 2.09

Ratio Analysis:

Current ratio:(C A/C L) 1.12 1.33

Quick ratio:((CA-Cash)/CL) 1.07 1.32

Accounts Receivable turnover:(sales/AR) 168 861

A/R Collection Period:(360/AR turnover) 2 0

Inventory Turnover ratio:(COGS/Inv) 1 1

Inventory conversion period:(360/Inv.Turnover) 246 330

Operating Cycle: (A/R collection per.+Inv. conv ) 249 331

Payment deferral period:((6+11)/14)*360 64 76

Cash conversion cycle: Operating cycle-pay.def 184 255

1.40

Current Ratio

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36/53

Post-IPO

2004 2005 2006 2007 2008

72495080 202907542 107842225 146476775 183184292

39266200 56739146 213682765 224999994 228287704

44270269 39094595 47291099 45553496 51102231

10137714 7490646 8884237 2244844 1129240

166169263 306231929 377700326 419275109 463703467

23579528 35973476 33605401 9669758 22918758

21913792

2909567 3227857 3566134 4004792 4919289

45962000 69157173 89084898 92709651 53306989

175982835 432938807 497808064 601742894 72227068411101952 19090210 15300442 11075651 25500782

566957 1321834 2265013 3124169 3335661

260102839 561709357 641629952 744240707 832252163

288301610 397645482 594093297 725610310 682626450

217746129 319501550 484565221 581238427 528528245

-104071290 -262968074 -272813863 -327210442 -369677936

511092544 813156743 837270737 885739200 946368464

102006619 99534279 98084987 99044115 107390574

12033735 5447659 5750706 6959129 15546459

6000000 6000000 6000000 6000000 6000000

2.35% 0.67% 0.69% 0.79% 1.64%

11.80% 5.47% 5.86% 7.03% 14.48%

2.01 0.91 0.96 1.16 2.59

0.64 0.55 0.59 0.56 0.56

0.60 0.53 0.57 0.56 0.56

7 7 3 3 3

49 51 129 112 120

3 2 4 4 3

120 229 80 91 125

169 280 210 202 245

57 62 36 13 33

112 218 173 190 212

Quick Ratio

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37/53

2007 2008 2000 2001 2004 2005 20060.00

0.20

0.40

0.60

0.80

1.00

1.20

.

Ratio

8/9/2019 Apex Foods

38/53

A/ R Turnover

8/9/2019 Apex Foods

39/53

2007 2008

2000

2001

2004

2005

2006

2007

2008

0 100 200 300 400 500 600 700

8/9/2019 Apex Foods

40/53

Inventory Turnover ratio

8/9/2019 Apex Foods

41/53

8/9/2019 Apex Foods

42/53

8/9/2019 Apex Foods

43/53

7 2008

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Prime Textiles spinning mills ltd.

Pre- IPO

1994 1995

Current Assets:

1.Stocks inhand and in transit 168904642 226471947

2.Trade debtors 75736450 1112821083.Advances, deposits & receivable 57279546 157605152

4.Investment at cost (Govt. securities) 1640000 1640000

5.Cash & bank balances 8531169 66711415

Total current assets 312091807 563710622

Current Liabilities

6.short term loan secured 117786206 147144965

7.Long term loan current portion 14479224

8.Creditors for goods 720989 182447

9.Other current liabilities 89238191 39933577

Total Current Liabilities 207745386 20174021310.Sales 373191009 471286052

11.Cost of Goods sold 219163902 330176706

Net working capital 95815252 295258994

Total ASSET 880552056 1511054489

Total Share holders equity 171516793 650518057

Net Profit after tax 47078654 50402784

NO. of Shares outstanding 821710 1910000

ROA 5.35% 3.34%

ROE 27.45% 7.75%

EPS 57.29 26.39

Ratio Analysis:

Current ratio:(C A/C L) 1.50 2.79

Quick ratio:((CA-Cash)/CL) 1.46 2.46

Accounts Receivable turnover:(sales/AR) 5 4

A/R Collection Period:(360/AR turnover) 73 85

Inventory Turnover ratio:(COGS/Inv) 1 1

Inventory conversion period:(360/Inv.Turnover) 277 247

Operating Cycle: (A/R collection per.+Inv. conv ) 351 332

Payment deferral period:(8/11)*360 1 0

Cash conversion cycle: Operating cycle-pay.def 349 332

2.00

2.50

3.00

Current Ratio

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45/53

1994 1995 2004 2005 2006 20070.00

0.50

1.00

1.50

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Post-IPO

2004 2005 2006 2007 2008

322822334 409404916 411454048 282458440 565487208

262514795 147310027 292582372 316002830 33744291387707312 58223875 56354221 103342271 116254023

13529661 16003549 11619338 11488512 25632305

686574102 630942367 772009979 713292053 ###

121646322 191979218 180642549 174081682 278832114

372596128 269177246 425490985 377454242 597445881

109993684 100833688 99243092 105992989 106616156

604236134 561990152 705376626 657528913 9828941511481539512 1335840425 1497565609 222100955 1578386314

1340166739 1199325969 1353525886 179011224 1391832663

68808307 52948666 55014015 44274628 36289993

2533077054 2412177192 2525101572 2383413335 2630793360

1077493586 1085092033 1098878202 1114186027 1147201594

21520784 20757884 40558524 53351445 71090507

3820000 3820000 3820000 3820000 3820000

0.85% 0.86% 1.61% 2.24% 2.70%

2.00% 1.91% 3.69% 4.79% 6.20%

5.63 5.43 10.62 13.97 18.61

1.14 1.12 1.09 1.08 1.06

1.11 1.09 1.08 1.07 1.04

6 9 5 1 5

64 40 70 512 77

4 3 3 1 2

87 123 109 568 146

151 163 180 1080 223

100 81 113 759 155

50 82 67 321 69

2.00

2.50

3.00

Quick Ratio

8/9/2019 Apex Foods

47/53

008

1994 1995 2004 2005 2006 2007

0.00

0.50

1.00

1.50

8/9/2019 Apex Foods

48/53

2006

2007

2008

A/R Turnover Ratio

8/9/2019 Apex Foods

49/53

2008

1994

1995

2004

2005

0 1 2 3 4 5 6 7 8 9

8/9/2019 Apex Foods

50/53

3

4

4

5

Inventory Turnover Ratio

8/9/2019 Apex Foods

51/53

101994 1995 2004 2005 2006 2007 2008

0

0

1

2

2

8/9/2019 Apex Foods

52/53

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53/53