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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
8/9/2019 Apex Foods
3/53
current asset
current liabilities
8/9/2019 Apex Foods
4/53
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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8/9/2019 Apex Foods
7/53
8/9/2019 Apex Foods
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2008
Row 37
1995
1996
2004
2005
2006
2007
2008
0 5 10 15 20 25
Row 3
8/9/2019 Apex Foods
9/53
8/9/2019 Apex Foods
10/53
8/9/2019 Apex Foods
11/53
0 35
8
1995 1996 2004 2005 2006 2007
0
1
2
3
4
5
6
8/9/2019 Apex Foods
12/53
8/9/2019 Apex Foods
13/53
8/9/2019 Apex Foods
14/53
2008
Row 40
8/9/2019 Apex Foods
15/53
8/9/2019 Apex Foods
16/53
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
8/9/2019 Apex Foods
18/53
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
8/9/2019 Apex Foods
20/53
8/9/2019 Apex Foods
21/53
8
1995
1996
2004
2005
2006
20072008
0 5 10 15 20 25 30 35 40
A/R Turnover times
Row 40
8/9/2019 Apex Foods
22/53
8/9/2019 Apex Foods
23/53
8/9/2019 Apex Foods
24/53
8/9/2019 Apex Foods
25/53
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
8/9/2019 Apex Foods
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
8/9/2019 Apex Foods
32/53
8/9/2019 Apex Foods
33/53
2008
8/9/2019 Apex Foods
34/53
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
8/9/2019 Apex Foods
35/53
8/9/2019 Apex Foods
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
8/9/2019 Apex Foods
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
8/9/2019 Apex Foods
44/53
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
8/9/2019 Apex Foods
45/53
1994 1995 2004 2005 2006 20070.00
0.50
1.00
1.50
8/9/2019 Apex Foods
46/53
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
8/9/2019 Apex Foods
53/53
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