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Vertical Analysis (BALANCE SHEET)

ASSETS FY 2016 FY 2017 FY 2018

Property, plant and equipment 1.93% 1.77% 1.82%

Intangibles 0.01% 0.01% 0.00%


Long - term investments 14.65% 1.12% 1.19%
Long - term loans, advances and other receivables 0.10% 0.10% 0.10%
Long - term deposits and prepayments 0.06% 0.05% 0.05%
Deferred tax assets - net 3.15% 3.04% 2.91%
Total Non- Current assets 19.91% 6.09% 6.08%

Stores, spares and loose tools 0.06% 0.05% 0.06%


Stock-in-trade 14.85% 16.90% 20.27%
Trade debts 52.08% 54.18% 61.00%
Loans and advances 0.55% 0.48% 0.48%
Short - term deposits and prepayments 0.78% 1.47% 0.83%
Current maturity of long - term investments 0.00% 11.20% 0.00%
Mark-up / interest receivable on investments 0.66% 0.58% 0.00%
Other receivables 7.63% 5.84% 8.20%
Taxation - net 1.80% 2.16% 1.93%
Cash and bank balances 1.68% 1.05% 1.15%
Total Current assets 80.09% 93.91% 93.92%
TOTAL ASSETS 100.00% 100.00% 100.00%
VERTICAL ANALYSIS (BALANCE SHEET)
EQUITY AND LIABILITIES FY 2016 FY 2017 FY 2018
Share capital 0.79% 0.69% 0.81%
Reserves 25.96% 25.52% 26.63%
Total Share holders' Equity 26.75% 26.21% 27.44%
Retirement and other service benefits 1.82% 2.06% 1.28%
Trade and other payables 40.28% 37.27% 47.73%
Unclaimed dividend 0.00% 0.71% 0.86%
Unpaid dividend 0.00% 0.05% 0.06%
Provisions 0.20% 0.13% 0.12%
Accrued interest / mark-up 0.24% 0.32% 0.20%
Short - term borrowings 30.71% 33.25% 22.32%
Total Current liabilities 71.43% 71.73% 71.28%
TOTAL EQUITY AND LIABILITIES 100.00% 100.00% 100%

Horizontal Analysis
Property, plant and equipment 120% 126% 133%
Total Non- Current assets 118% 41% 42%
Stock-in-trade 48% 63% 77%
Trade debts 233% 278% 321%
Other receivables 98% 86% 124%
Cash and bank balances 110% 79% 89%
Share capital 110% 110% 132%
Reserves 153% 172% 184%
Total Share holders' Equity 151% 170% 182%
Retirement and other service benefits 146% 189% 121%
Trade and other payables 69% 74% 97%
Short - term borrowings 609% 756% 520%
Total Current liabilities 113% 130% 132%
TOTAL EQUITY AND LIABILITIES 121% 139% 143%

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