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    Current Ratio Acid Test / Quick Ratio Cash To Current Liabilities Cash Flow From Operations To Sales Time Time Time %

    Uploaded by

    Shahid Khan
    The document contains financial ratios for two companies, OGDCL and Attock, over several years from 2007-2012. It includes key ratios such as current ratio, acid test ratio, cash to current liabilities, cash flow from operations to sales, gross profit margin, net profit margin, EBITDA margin to sales, return on average capital employed, total assets turnover ratio, earnings per share, price to earnings ratio, dividend yield ratio, dividend payout ratio, dividend coverage ratio and cash dividend per share. The ratios are presented in tables and charts showing trends over time for analysis and comparison of the financial performance and position of the two companies.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd

    Current Ratio Acid Test / Quick Ratio Cash To Current Liabilities Cash Flow From Operations To Sales Time Time Time %

    Uploaded by

    Shahid Khan
    29 views23 pages
    The document contains financial ratios for two companies, OGDCL and Attock, over several years from 2007-2012. It includes key ratios such as current ratio, acid test ratio, cash to current liabilities, cash flow from operations to sales, gross profit margin, net profit margin, EBITDA margin to sales, return on average capital employed, total assets turnover ratio, earnings per share, price to earnings ratio, dividend yield ratio, dividend payout ratio, dividend coverage ratio and cash dividend per share. The ratios are presented in tables and charts showing trends over time for analysis and comparison of the financial performance and position of the two companies.

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    The document contains financial ratios for two companies, OGDCL and Attock, over several years from 2007-2012. It includes key ratios such as current ratio, acid test ratio, cash to current liabilities, cash flow from operations to sales, gross profit margin, net profit margin, EBITDA margin to sales, return on average capital employed, total assets turnover ratio, earnings per share, price to earnings ratio, dividend yield ratio, dividend payout ratio, dividend coverage ratio and cash dividend per share. The ratios are presented in tables and charts showing trends over time for analysis and comparison of the financial performance and position of the two companies.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    29 views23 pages

    Current Ratio Acid Test / Quick Ratio Cash To Current Liabilities Cash Flow From Operations To Sales Time Time Time %

    Uploaded by

    Shahid Khan
    The document contains financial ratios for two companies, OGDCL and Attock, over several years from 2007-2012. It includes key ratios such as current ratio, acid test ratio, cash to current liabilities, cash flow from operations to sales, gross profit margin, net profit margin, EBITDA margin to sales, return on average capital employed, total assets turnover ratio, earnings per share, price to earnings ratio, dividend yield ratio, dividend payout ratio, dividend coverage ratio and cash dividend per share. The ratios are presented in tables and charts showing trends over time for analysis and comparison of the financial performance and position of the two companies.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 23

    Current Ratio

    time

    Acid Test / Quick Ratio


    time

    Cash to Current Liabilities


    time

    Cash Flow from Operations to Sales


    %

    OGDCL 2007
    2008
    2009
    2010
    2011
    2012

    6.65
    3.72
    4.01
    3.46
    6.87
    8.74

    5.44
    2.94
    3.25
    3.03
    6.22
    8.21

    2.13
    0.86
    0.43
    0.54
    2.4
    2.26

    0.74
    0.73
    0.75
    0.66
    0.87
    0.59

    Attock2007
    2008
    2009
    2010
    2011
    2012

    1.48
    1.41
    1.5
    1.63
    1.76
    1.58

    1.42
    1.38
    1.49
    1.55
    1.35
    1.35

    0.75
    0.62
    0.68
    0.81
    0.48
    0.38

    0.05
    0.06
    0.03
    0.04
    -0.02
    0.03

    90

    80

    70

    60

    50

    40

    30

    20

    10

    0
    time

    time

    time

    Current Ratio

    Acid Test / Quick


    Ratio

    Cash to Current
    Liabilities

    -10

    Cash Flow from


    Gross Profit Margin
    Operations to Sales

    12
    10
    8
    6
    4
    2
    0
    time
    Current Ratio

    time

    time

    Acid Test / Quick Cash to Current


    Ratio
    Liabilities

    Cash Flow from


    Operations to
    Sales

    Gross Profit
    Margin

    Net Profit Margin

    Current Ratio time


    10
    9
    8
    7
    6
    5
    4
    3
    2
    1
    0

    Current Ratio time

    Gross Profit Margin


    %

    Net Profit Margin


    %

    EBITDA Margin to Sales


    %

    Return on Average Capital Employed


    %

    Total Assets Turnover Ratio


    %

    69%
    69%
    70%
    71%
    66%
    70%

    45%
    35%
    42%
    42%
    41%
    49%

    67%
    69%
    70%
    71%
    71%
    74%

    43%
    41%
    47%
    42%
    35%
    41%

    76%
    87%
    79%
    70%
    63%
    66%

    4.63
    5.16
    5.32
    4.54
    4.31
    3

    3.92
    4.96
    4.98
    4.34
    3.89
    2.7

    5.66
    6.77
    7.05
    6.01
    5.63
    3.81

    62.86
    58.77
    48.86
    44.05
    40.96
    34.44

    5.66
    4.35
    3.66
    4.17
    4.76
    5.56

    oss Profit Margin

    Net Profit Margin

    EBITDA Margin to
    Sales

    Rupees

    Return on Average Total Assets Turnover Earnings per Share


    Capital Employed
    Ratio

    Times
    Price Earning Ratio

    OGDCL 2007

    Net Profit Margin EBITDA Margin to


    Return on
    Sales
    Average Capital
    Employed

    Rupees

    Times

    Total Assets
    Turnover Ratio

    Earnings per
    Share

    Price Earning
    Ratio

    Dividend Yield
    Ratio

    Dividend Payout
    Ratio

    Earnings per Share


    Rupees

    Price Earning Ratio


    Times

    Dividend Yield Ratio


    %

    Dividend Payout Ratio


    %

    Dividend Coverage Ratio


    Times

    10.52
    10.31
    12.91
    13.76
    14.77
    22.53

    11.39
    12.06
    6.09
    10.32
    10.36
    7.12

    0.08
    0.08
    0.1
    0.04
    0.04
    0.05

    0.86
    0.92
    0.64
    0.4
    0.37
    0.32

    1.17
    1.09
    1.57
    2.5
    2.69
    3.11

    59.61
    61.58
    62.4
    53.51
    55.03
    43.22

    7.96
    6.08
    4.63
    5.94
    7.86
    11.6

    11.98
    12.08
    8.61
    9.16
    3.85
    3.51

    83.88
    67.39
    48.08
    46.72
    36.34
    32.4

    1.19
    1.48
    2.08
    2.14
    2.75
    3.09

    Times

    Price Earning Ratio Dividend Yield Ratio

    Times

    Rupees

    Dividend Payout
    Ratio

    Dividend Coverage
    Ratio

    Cash Dividend per


    Share

    OGDCL 2007
    %

    Times

    Dividend Payout
    Dividend
    Ratio
    Coverage Ratio

    Rupees
    Cash Dividend
    per Share

    Cash Dividend per Share


    Rupees

    9
    9.5
    8.25
    5.5
    5.5
    7.25
    50
    41.5
    30
    25
    20
    14

    OGDCL 2007
    2008
    2009
    2010
    2011
    2012
    #REF!
    Attock2007
    2008
    2009
    2010
    2011
    2012

    25
    20
    15
    10
    5
    0
    time

    time

    time

    Current Ratio

    Acid Test /
    Quick Ratio

    Cash to
    Current
    Liabilities

    Cash Flow
    Gross Profit
    from
    Margin
    Operations to
    Sales

    %
    Net Profit
    Margin

    Net Profit
    Margin

    EBITDA
    Margin to
    Sales

    Return on
    Average
    Capital
    Employed

    Rupees

    Times

    Total Assets Earnings per Price Earning Dividend Yield Dividend


    Turnover Ratio
    Share
    Ratio
    Ratio
    Payout Ratio

    Dividend
    Coverage

    OGDCL 2007
    2008
    2009
    2010
    2011
    Times

    Rupees

    Dividend
    Coverage
    Ratio

    Cash Dividend
    per Share

    2012

    EBITDA Margin to Sales

    Cash Dividend per Share

    Dividend Coverage Ratio

    Dividend Payout Ratio

    Rupees

    Times

    OGDCL 2007
    2008
    2009
    2010
    2011
    2012

    67%
    69%
    70%
    71%
    71%
    74%

    9
    9.5
    8.25
    5.5
    5.5
    7.25

    1.17
    1.09
    1.57
    2.5
    2.69
    3.11

    86
    92
    64
    40
    37
    32

    Attock2007
    2008
    2009
    2010
    2011
    2012

    5.66%
    6.77%
    7.05%
    6.01%
    5.63%
    3.81%

    50
    41.5
    30
    25
    20
    14

    1.19
    1.48
    2.08
    2.14
    2.75
    3.09

    83.88
    67.39
    48.08
    46.72
    36.34
    32.4

    Net Profit Margin %


    600%

    EBITDA Margin to Sales %


    80%
    70%
    60%
    50%
    70
    40%
    400%
    3
    2.5
    2
    60
    1.5
    1
    0.5
    0 30%
    100%
    EBITDA Margin to Sales %
    70%
    6
    20%
    5
    4
    3
    time
    5.44
    2.94
    3.25
    3.03
    8.21
    2
    1
    50
    0
    90% 6.22
    14
    9
    10%
    8
    7
    6
    5
    4
    60%
    3
    2
    1140.8
    0.74
    0.73
    0.75
    0.66 80% 35%
    0.87
    0.5941%
    0
    1 %
    0.9
    0.7
    43%
    41%
    47%
    42%
    0.6
    0.5
    40
    0.4
    0.3
    0.2
    0.1
    12-0.1
    0 %
    0%
    %
    43%
    41%
    47%
    42%
    35%
    41%
    100
    50%
    2.13
    0.86
    0.43
    0.54 70% 2.4
    2.13
    0.86
    0.43
    0.54
    2.26
    12 3.5 time
    300%
    % time
    76%
    87%
    79%
    70%
    63%2.4
    66%2.26
    30
    10
    90
    %
    76%
    87%
    79%
    70% 60% 63%
    66%
    3Rupees
    40%
    timetime
    5.44
    2.94
    3.25
    3.03
    6.22
    8.21
    80
    5.44
    2.94
    3.25
    3.03
    8.21
    10
    20
    10.52
    10.31
    12.91
    13.76
    14.77
    22.53
    8
    50%6.22
    70 2.5Rupees
    10.52
    10.31
    12.91
    13.76
    14.77
    22.53
    % %
    43%
    41%
    47%
    42% 40%35%
    35%
    30%
    43%
    41%
    47%
    42%
    41%
    10
    60
    Times
    11.39
    12.06
    6.09
    10.32
    10.36
    7.1241%
    68
    11.39
    12.06
    10.32 30% 10.36
    7.12
    50 2 Times
    606.09
    76%
    87%
    79%0
    20%
    79%
    70%
    63%
    66%
    200%
    % %
    8 76%
    887%
    10
    470%
    463%
    0.0566%
    46 1.5 %
    40
    20% 2008
    %
    8
    8
    10
    4
    4
    0.052010
    OGDCL
    2009
    5012.91
    30 Rupees
    10.31
    13.76
    14.77
    22.53
    10.31
    12.91
    13.76
    14.77
    22.53
    10%
    24 1 %Rupees 10.52
    8610.52
    92
    64
    40
    37
    32
    10%
    2007
    20
    %
    86
    92
    64
    40
    37
    32
    406.09
    12.06
    10.32 0%10.36
    10.36
    10
    Times 11.39
    11.39
    12.06
    6.09
    10.32
    7.12
    02 0.5Times
    0%
    Times
    1.17
    1.09
    1.57
    2.5
    2.69
    3.117.12
    0 0OGDCL
    Times
    1.17
    1.09
    1.57
    2.5
    2.69
    3.11
    OGDCL
    2007
    2008
    30
    20098
    2010
    2012
    Attock2007
    OGDCL
    200910
    2010
    2012
    % %20072008
    8 8 2008
    10 2011 5.5
    0.05
    8
    44
    4 42011
    0.05
    100%
    9
    9.5
    8.25
    5.5
    7.25
    0 Rupees
    2007
    208.25
    Rupees
    9
    9.5
    5.5
    5.5
    7.25
    % %
    86
    92
    64
    40
    37
    OGDCL
    2007
    2008
    2009
    2010
    2011
    Attock2007
    86
    92
    64
    40
    372012
    32 32
    10
    %
    67%
    69%
    70%
    71%
    71%
    74%
    Times
    1.17
    1.09
    1.57
    2.5
    2.69
    3.11
    0
    0%
    OGDCL 2007
    2008
    2009
    2010
    2011
    2012
    500%

    Cash to Current Liabilitie


    Return
    on
    Avera
    Gross
    Profit
    Margin
    DividendAcid
    Yield
    Ratio
    %
    Test Ratio
    /Operations
    Quick
    Ratio
    Price
    Earning
    Times
    Cash
    Flow
    from
    Dividend
    Payout
    Dividend
    Coverage
    RatioRatio
    Times%
    Cash Dividend per Share Rupees

    OGDCL 2007

    2008

    2009

    2010

    2011

    2012

    EBITDA Margin to Sal


    0.8
    0.7
    0.6
    0.5
    0.4
    0.3
    0.2
    0.1
    0
    %

    43%

    41%

    47%

    42%

    35%

    41%

    76%

    87%

    79%

    70%

    63%

    66%

    Rupees

    10.52

    10.31

    12.91

    13.76

    14.77

    22.53

    Times

    11.39

    12.06

    6.09

    10.32

    10.36

    7.12

    10

    0.05

    86

    92

    64

    40

    37

    32

    Times

    1.17

    1.09

    1.57

    2.5

    2.69

    3.11

    Rupees

    9.5

    8.25

    5.5

    5.5

    7.25

    67%

    69%

    70%

    71%

    71%

    74%

    Dividend Yield Ratio

    Price Earning Ratio

    Earnings per Share

    Total Assets Turnover Ratio

    Return on Average Capital Employed

    Times

    Rupees

    8
    8
    10
    4
    4
    0.05

    11.39
    12.06
    6.09
    10.32
    10.36
    7.12

    10.52
    10.31
    12.91
    13.76
    14.77
    22.53

    76%
    87%
    79%
    70%
    63%
    66%

    43%
    41%
    47%
    42%
    35%
    41%

    11.98
    12.08
    8.61
    9.16
    3.85
    3.51

    7.96
    6.08
    4.63
    5.94
    7.86
    11.6

    59.61
    61.58
    62.4
    53.51
    55.03
    43.22

    5.66%
    4.35%
    3.66%
    4.17%
    4.76%
    5.56%

    62.86%
    58.77%
    48.86%
    44.05%
    40.96%
    34.44%

    Net Profit Margin %

    Earnings per Share Rupees


    Cash to Current Liabilities
    Total Assets
    Return
    on
    Average Capital Employed
    % Turnover Ratio %
    Gross
    Profit
    Margin
    ndAcid
    YieldTest
    Ratio
    % Ratio
    /Operations
    Quick
    Earning
    hice
    Flow
    fromRatio
    1.42 Times
    1.38to Sales
    1.49
    1.55
    1.35
    1.35
    out
    Ratio
    %
    0.05 58.77%0.06 48.86%0.03 44.05% 0.04 40.96% -0.0234.44% 0.03
    atio Times
    41%
    62.86%

    62.86%
    58.77%
    48.86%
    44.05%
    40.96%
    34.44%
    0.81 4.76%0.38
    0.48 5.56% 0.38
    0.75
    0.68 3.66% 0.68
    0.81 4.17% 0.48
    5.66%0.750.624.35%0.62
    Net Profit Margin %
    5.66%
    4.35%
    3.66%
    4.17%
    4.76%
    5.56%
    1.55 55.031.35
    1.35 43.22 1.35 Cash to Current Liabilities
    1.42
    1.49 62.4 1.49
    1.55 53.51 1.35
    59.611.421.3861.581.38
    59.61
    61.58
    62.4
    53.51
    55.03
    43.22
    62.86%
    44.05% 7.86
    40.96% 11.6 34.44%
    Gross Profit Margin
    62.86%
    58.77%6.0858.77%
    48.86%4.6348.86%
    44.05% 5.9440.96%
    34.44%
    7.96
    Dividend
    Yield
    Ratio
    %
    7.96
    6.08
    4.63
    5.94
    7.86
    11.6
    Acid Test / Quick Ratio
    5.66%
    4.17% 3.855.56%
    4.76% 3.51 Price
    5.56%
    Earning
    Ratio
    Times to Sales
    5.66%
    4.35%
    3.66% 8.61 3.66%
    4.17% 9.16 4.76%
    Cash
    Flow from
    Operations
    11.98
    12.084.35%
    11.98
    12.08
    8.61
    9.16
    3.85
    3.51
    201159.61 2012 61.58 Dividend
    Attock2007
    2008 55.03
    2009
    2010
    2011
    2012
    Payout
    53.51%
    59.61
    62.4Times
    53.51
    55.03
    83.88 61.58
    67.39 Ratio
    48.08 62.4
    46.72Ratio
    36.3443.22 32.4 43.22
    Dividend
    Coverage
    32
    83.88
    67.39
    48.08
    46.72
    36.34
    32.4
    5.94 2.7511.6
    7.86 3.09 11.6
    7.961.197.966.08 1.48 6.08
    4.63 2.08 4.63
    5.94 2.14 7.86
    3.117.12
    3.11
    1.19 2010 2010
    1.48 2011
    2.08 2008
    3.09 2008 2011 2009
    2008
    2012
    Attock2007
    2010
    Attock2007
    2009
    2011
    20122.149.16 20092.753.85
    2012 20082009
    Attock2007
    2010
    2012
    12.08
    3.51
    11.9850 11.98
    12.0841.5
    8.61 30 8.61
    9.16 25 3.85
    7.250.05
    20 3.51
    14
    Cash50Dividend per
    Share
    7.25
    41.5
    30
    25
    20
    14
    32
    83.88
    67.39
    48.08
    46.72
    36.34
    32.4
    Attock2007
    2008
    2009
    2011
    2012
    83.88
    67.39
    48.08 2010
    46.72
    36.34
    32.4
    Rupees
    74%
    5.66%
    6.77%
    7.05%
    6.01%
    5.63%
    3.81%
    1.19
    1.48
    2.08
    2.14
    2.75
    3.09
    66%2.26
    66%
    8.21
    22.53
    22.53
    7.1241%
    7.12
    0.0566%
    0.052010
    22.53

    d per Share Rupees

    Attock2007

    2008

    2009

    2010

    2011

    2012

    Attock2007

    2008

    2009

    2010

    2011

    2012

    EBITDA Margin to Sales


    62.86%

    58.77%

    48.86%

    44.05%

    40.96%

    34.44%

    66%

    5.66%

    4.35%

    3.66%

    4.17%

    4.76%

    5.56%

    22.53

    59.61

    61.58

    62.4

    53.51

    55.03

    43.22

    7.12

    7.96

    6.08

    4.63

    5.94

    7.86

    11.6

    0.05

    11.98

    12.08

    8.61

    9.16

    3.85

    3.51

    32

    83.88

    67.39

    48.08

    46.72

    36.34

    32.4

    3.11

    1.19

    1.48

    2.08

    2.14

    2.75

    3.09

    7.25

    50

    41.5

    30

    25

    20

    14

    74%

    5.66%

    6.77%

    7.05%

    6.01%

    5.63%

    3.81%

    EBITDA Margin to Sales

    Acid Test / Quick Ratio

    Cash to Current Liabilities

    Cash Flow from Operations to Sales

    Gross Profit Margin

    Net Profit Margin

    time

    time

    5.44
    2.94
    3.25
    3.03
    6.22
    8.21

    2.13
    0.86
    0.43
    0.54
    2.4
    2.26

    0.74
    0.73
    0.75
    0.66
    0.87
    0.59

    69%
    69%
    70%
    71%
    66%
    70%

    45%
    35%
    42%
    42%
    41%
    49%

    1.42
    1.38
    1.49
    1.55
    1.35
    1.35

    0.75
    0.62
    0.68
    0.81
    0.48
    0.38

    0.05
    0.06
    0.03
    0.04
    -0.02
    0.03

    4.63
    5.16
    5.32
    4.54
    4.31
    3

    3.92
    4.96
    4.98
    4.34
    3.89
    2.7

    Earnings per Share Rupees

    nt Liabilities

    Profit Margin
    / Quick Ratio
    tions to Sales
    2012

    2010
    2012

    Total Assets
    Return on Average Capital Employed
    % Turnover Ratio %

    2011

    2012

    argin to Sales

    Current Ratio

    Acid Test / Quick Ratio

    Cash to Current Liabilities

    Cash Flow from Operations to Sales

    time

    time

    time

    1.48
    1.41
    1.5
    1.63
    1.76
    1.58

    1.42
    1.38
    1.49
    1.55
    1.35
    1.35

    0.75
    0.62
    0.68
    0.81
    0.48
    0.38

    0.05
    0.06
    0.03
    0.04
    -0.02
    0.03

    Attock2007
    2008
    2009
    2010
    2011
    2012

    90
    80
    70
    60
    50
    40
    30
    20
    10
    0
    -10

    time

    time

    time

    Current Ratio

    Acid Test / Quick Ratio

    Cash to Current
    Liabilities

    Cash Flow from


    Operations to Sales

    Gross Profit Margin

    Net Profit Margin

    EBITDA Margin to Sales

    Return on Average Capital Employed

    Total Assets Turnover Ratio

    4.63
    5.16
    5.32
    4.54
    4.31
    3

    3.92
    4.96
    4.98
    4.34
    3.89
    2.7

    5.66
    6.77
    7.05
    6.01
    5.63
    3.81

    62.86
    58.77
    48.86
    44.05
    40.96
    34.44

    5.66
    4.35
    3.66
    4.17
    4.76
    5.56

    Cash Flow from


    Operations to Sales

    Gross Profit Margin

    Net Profit Margin

    EBITDA Margin to Sales

    Return on Average
    Capital Employed

    Total Assets Turnover


    Ratio

    Earnings per Share

    Price Earning Ratio

    Dividend Yield Ratio

    Dividend Payout Ratio

    Dividend Coverage Ratio

    Rupees

    Times

    Times

    59.61
    61.58
    62.4
    53.51
    55.03
    43.22

    7.96
    6.08
    4.63
    5.94
    7.86
    11.6

    11.98
    12.08
    8.61
    9.16
    3.85
    3.51

    83.88
    67.39
    48.08
    46.72
    36.34
    32.4

    1.19
    1.48
    2.08
    2.14
    2.75
    3.09

    Rupees

    Times

    Total Assets Turnover


    Ratio

    Earnings per Share

    Price Earning Ratio

    Dividend Yield Ratio

    Dividend Payout Ratio

    Cash Dividend per Share


    Rupees

    50
    41.5
    30
    25
    20
    14

    Attock2007
    2008
    2009
    2010
    2011
    2012

    Times

    Rupees

    Dividend Payout Ratio Dividend Coverage Ratio Cash Dividend per Share

    ogdcl

    apl

    time

    2007
    2008
    2009
    2010
    2011
    2012

    6.65
    3.72
    4.01
    3.46
    6.87
    8.74

    1.48
    1.41
    1.5
    1.63
    1.76
    1.58

    9
    8
    7
    6
    5
    4
    3
    2
    1
    0
    2007

    2008

    2009

    ogdcl time
    apl

    2009

    2010

    2011

    2012

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