Post on 13-Sep-2014
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Crescent Fibers
By
Muhammad Umair Younus
INTRODUCTION
Started operations in 1969 Launched as a public limited company Company operates 43,860 spindles based
on the latest European and Japanese machinery
FINANCIAL STATEMENT ANALYSIS
we used different kind of analysis that can be used to get information from financial statement .
It provide the analyst very useful tool for gleaming information from financial statement.
it gives reasoning for performing the analysis
Liquidity Analysis
Liquidity Ratios are ratios that come off theBalance Sheet and hence measure the liquidity of the company as on a particular day i.e the day that the Balance Sheet was prepared. These ratios are important in measuring the ability of a company to meet both its short term and long term obligations.
CURRENT RATIO
0.000
2.000
Current Ratio
crescent Peer group Average
crescent 1.045 1.234 0.994
Peer groupAverage
1.03
2008 2007 2006
Explanation From 2006-2007 From 2007-2008 Comparing with
peer group
CURRENT RATIO
QUICK RATIO
QUICK RATIO
EXPLANATION From 2006-2007 From 2007-2008 Comparing with peer group
0.000
0.500
1.000
Quick Ratio
crescent Peer group Average
crescent 0.646 0.932 0.622
Peer groupAverage
0.46
2008 2007 2006
CASH RATIO
CASH RATIO
EXPLANATION From 2006-2007 From 2007-2008 Comparing with peer group
0.000
0.010
CASH RATIO
crescent Peer group Average
crescent 0.004 0.006 0.007
Peer groupAverage
0.01
2008 2007 2006
NET WORKING CAPITAL
EXPLANATION From 2006-2007 Comparing with peer group
A/R TURNOVER IN DAYS
0
10
20
A/R turnover
crescent Peer group Average
crescent 11.28 9.14 10.76
Peer groupAverage
6.19
2008 2007 2006
A/R TURNOVER IN DAYS
EXPLANATION From 2006-2007 From 2007-2008 Comparing with
peer group0.000
100.000
A/R turnover in Days
crescent Peer group Average
crescent 32.36 39.93 33.92
Peer groupAverage
58.97
2008 2007 2006
INVENTORY TURNOVER IN DAYS
0.000
10.000
Inventory turnover
crescent Peer group Average
crescent 9.400 8.62 7.26
Peer groupAverage
3.81
2008 2007 2006
INVENTORY TURNOVER IN DAYS
EXPLANATION From 2006-2007 From 2007-2008 Comparing with
peer group
0.000
100.000
inventory turnover in days
crescent Peer group Average
crescent 38.83 42.34 50.3
Peer groupAverage
100
2008 2007 2006
A/P TURNOVER IN DAYS
0.00
50.00
A/P Turnover
crescent Peer group Average
crescent 7.14 6.4 6.08
Peer groupAverage
25.39
2008 2007 2006
A/P TURNOVER IN DAYS
Explanation From 2006-2007 From 2007-2008 Comparing with
peer group
0.00
100.00
A/P turnover in days
crescent Peer group Average
crescent 51.12 57.03 60.03
Peer groupAverage
14.72
2008 2007 2006
FIXED ASSET TURNOVER
FIXED ASSET TURNOVER
Explanation From 2006-2007 From 2007-2008 Comparing with
peer group
0.000
5.000
Fixed Asset Turnover
crescent Peer group Average
crescent 3.990 2.34 1.59
Peer groupAverage
2.02
2008 2007 2006
TOTAL ASSET TURNOVER
TOTAL ASSET TURNOVER
EXPLANATION From 2006-2007 From 2007-2008 Comparing with
peer group
0
2
Total Asset Turnover
crescent Peer group Average
crescent 1.74 1.52 1.04
Peer group Average 1
LEVERAGE RATIOS
Any ratio used to calculate the financial leverage of a company to get an idea of the company's methods of financing or to measure its ability to meet financial obligations. There are several different ratios, but the main factors looked at include debt, equity, assets and interest expenses
DEBT/EQUITY RATIO
DEBT/EQUITY RATIO
EXPLANATION From 2006-2007 From 2007-2008 Comparing with
peer group
0.0
5.0
Debt/Equity ratio
crescent Peer group Average
crescent 2.1 1.85 4
Peer groupAverage
4.36
2008 2007 2006
TIME INTEREST EARNED
TIME INTEREST EARNED
EXPLANATION From 2006-2007 From 2007-2008 Comparing with
peer group
0.000
5.000
Time Interest Earned
crescent Peer group Average
crescent 1.547 2.056 2.959
Peer groupAverage
0.9
2008 2007 2006
DEBT RATIO
DEBT RATIO
EXPLANATION From 2006-2007 From 2007-2008 Comparing with
peer group
0.000
0.500
Debt Ratio
crescent Peer group Average
crescent 0.306 0.293 0.254
Peer groupAverage
0.46
2008 2007 2006
PROFITABILITY
PROFITABILITY
EXPLANATION From 2006-2007 From 2007-2008 Comparing with
peer group
0.00%
20.00%
Gross Profit Margin
crescent Peer group Average
crescent 7.00%9.88% 12.11
Peer groupAverage
12.28%
2008 2007 2006
NET PROFIT MARGIN
NET PROFIT MARGIN
EXPLANATION From 2006-2007 From 2007-2008 Comparing with
peer group-5.000
0.000
5.000
10.000
Net profit margin
crescent Peer group Average
crescent 0.900 2.86 5.23
Peer groupAverage
-0.015
2008 2007 2006
RETURN ON ASSET
RETURN ON ASSET
EXPLANATION From 2006-2007 From 2007-2008 Comparing with
peer group
0.00%
10.00%
ROA
crescent Peer group Average
crescent 6.09 9.11 8.43
Peer groupAverage
4.00%
2008 2007 2006
RETURN ON EQUITY
RETURN ON EQUITY
EXPLANATION From 2006-2007 From 2007-2008 Comparing with
peer group -20%
0%
20%
40%
ROE
crescent Peer group Average
crescent 5% 12% 39%
Peer groupAverage
-11.89%
2008 2007 2006
FINANCIAL CHARGE RATIO
FINANCIAL CHARGE RATIO
Explanation From 2006-2007 From 2007-2008 Comparing with
peer group
0.00%
20.00%
Financial Charge Ratio
crescent Peer group Average
crescent 12.90 14.31 9.25
Peer groupAverage
12.25%
2008 2007 2006