Bankruptcy Prediction Investor Return Leverage Management Efficiency Profitability Ratios Liquidity Valuation Multiples Vertical Analysis Horizontal Analysis   2013 2014 2015 2016 2017 Current Assets 3602063 3324061 3157336 2114848 1949095 Current Liabilities 3319478 3512289 3765371 4962120 6196213 Working capital  282585 -188228 -608035 -2847272 -4247118 Total assets 16133703 15717257 23112582 27842120 27357388 Retained earnings 4086892 3716438 11024102 15370759 14115692 EBIT 340931 -92955 -577579 -1584571 -1316283 Total liabilities 9043446 9012582 9302989 9895360 10466405 Sales 9211462 9057292 8417621 8871456 6928307 Price per share (as @ 31st December) 55.5 76.5 57.5 35.75 30.75 Number of shares 90000 90000 90000 90000 90000 Market capitalization 4995000 6885000 5175000 3217500 2767500 A 0.017515197843917 -0.011975881033185 -0.026307532408106 -0.10226491373502 -0.15524574202771 B 0.2533139478271 0.23645589049031 0.4769740568146 0.55206855656107 0.51597367409491 C 0.021131602583734 -0.0059141999141453 -0.024989808581317 -0.056912727910087 -0.048114352145022 D 0.55233370111349 0.7639320230318 0.55627282801259 0.3251523946577 0.26441743846144 E 0.57094530623255 0.57626416619643 0.36420080629676 0.3186343568665 0.25325177242798 1.2A 0.021018237412701 -0.014371057239822 -0.031569038889727 -0.12271789648202 -0.18629489043325 1.4B 0.35463952695795 0.33103824668643 0.66776367954043 0.77289597918549 0.72236314373287 3.3C 0.069734288526323 -0.01951685971668 -0.082466368318347 -0.18781200210329 -0.15877736207857 0.6D 0.33140022066809 0.45835921381908 0.33376369680755 0.19509143679462 0.15865046307686 1.0E 0.57094530623255 0.57626416619643 0.36420080629676 0.3186343568665 0.25325177242798 Z Score 1.3477375797976 1.3317737097454 1.2516927754367 0.97609187426131 0.78919312672589   2013 2014 2015 2016 2017 Net income (000, Ksh) 1775383 -385582 7157070 4145755 -1471361 Shareholders equity (000, Ksh) 7090257 6704675 13809593 17946760 16890983 Total assets 16133703 15717257 23112582 27842120 27357388 ROA 0.11004187941231 -0.024532397733269 0.30966120531233 0.14890227468311 -0.053782948869241 ROE 0.25039755258519 -0.057509424394173 0.51826798950556 0.23100297769625 -0.087109258235592   2013 2014 2015 2016 2017 Total Liabilities (000, Ksh) 9043446 9012582 9302989 9895360 10466405 Total assets (000, Ksh) 16133703 15717257 23112582 27842120 27357388 EBIT (000, Ksh) 340931 -92955 -577579 -1584571 -1316283 Interest Expense (000, Ksh) 300986 305812 351273 470979 536217 Debt ratio 0.56053132997428 0.5734195222487 0.40250756060054 0.35540971736348 0.38258056653654 Times interest earned (x) 1.1327138139315 -0.30396125724301 -1.6442453590228 -3.3644196450373 -2.4547580550411   2013 2014 2015 2016 2017 Cost of goods sold (000, Ksh) 6878139 6661720 6591115 7283948 6165496 Fixed assets (000, Ksh) 12531640 12393196 19955246 25727272 25408293 Sales (000, Ksh) 9211462 9057292 8417621 8871456 6928307 Inventory (000, Ksh) 2191123 2199517 1856282 1346118 1290102 Total assets (000, Ksh) 16133703 15717257 23112582 27842120 27357388 Inventory turnover (x) 3.1390930586736 3.028719487051 3.5507078127138 5.4110768892475 4.7790763831077 Assets turnover (x) 0.57094530623255 0.57626416619643 0.36420080629676 0.3186343568665 0.25325177242798 Fixed assets turnover (x) 4.2039912866599 0.73082778647251 0.42182496773029 0.34482692140853 0.27267896351793   2013 2014 2015 2016 2017 Sales (000, Ksh) 9211462 9057292 8417621 8871456 6928307 Gross profit (000, Ksh) 2333323 239572 1826506 1587508 762811 Net profit (000, Ksh) 1775383 -385582 7157070 4145755 -1471361 Operating profit 340931 -92955 -577579 -1584571 -1316283 Gross profit margin 0.2533064783853 0.026450731631485 0.2169860106555 0.17894559810701 0.11010063497475 Operating profit margin 0.03701160575813 -0.010263001347423 -0.068615467481846 -0.17861453632865 -0.1899862405058 Net profit margin 0.19273628876719 -0.042571444091678 0.85024854409577 0.46731393358655 -0.2123694865138   2013 2014 2015 2016 2017 Current liabilities (0000, Ksh) 3319478 3512289 3765371 4962120 6196213 Current assets (0000, Ksh) 3602063 3324061 3157336 2114848 1949095 Inventory (0000, Ksh) 2191123 2199517 1856282 1346118 1290102 Current ratio 1.0851293486506 0.94640873800533 0.83851923223502 0.42619847968207 0.31456229797136 Quick ratio 0.42504875766611 0.32017410867955 0.34553142306562 0.15491967143076 0.10635415535263   2013 2014 2015 2016 2017 Share price (as at 30th June) 55.5 76.5 57.5 35.75 30.75 Earnings (attributable to parent company shareholders) 1775383000 -385582000 7157070000 4145755000 -1471361000 Outstanding ordinary shares 90000000 90000000 90000000 90000000 90000000 Dividends 67500000 0 0 0 0 Sales 9211462000 9057292000 8417621000 8871456000 6928307000 Earnings per Share (EPS) 19.726477777778 -4.2842444444444 79.523 46.063944444444 -16.348455555556 Price Earnings (P/E) Ratio 2.8134774299405 -17.85612398919 0.72306125271934 0.77609506591682 -1.8809116185627 Dividends per Share (DPS) 0.75 0 0 0 0 Dividend Yield 0.013513513513514 0 0 0 0 Price/Sales per Share (PS) 0.54225919837698 0.76016098409988 0.61478177741668 0.3626800380907 0.39944823461201             Percentage change (%)         2013 2014 2015 2016 2017 2013 2014 2015 2016 2017 Revenue (Ksh., 000) 9211462 9057292 8417621 8871456 6928307 1 1 1 1 1 Cost of sales (Ksh., 000) 6878139 6661720 6591115 7283948 6165496 0.7466935216147 0.73550902411008 0.7830139893445 0.82105440189299 0.88989936502525 Gross (loss)/profit (Ksh., 000) 2333323 239572 1826506 1587508 762811 0.2533064783853 0.026450731631485 0.2169860106555 0.17894559810701 0.11010063497475 Operating profit (Ksh., 000) 340931 -92955 -577579 -1584571 -1316283 0.03701160575813 -0.010263001347423 -0.068615467481846 -0.17861453632865 -0.1899862405058 Profit/ (Loss) before taxation (Ksh., 000) 1419478 373700 7342071 3734752 -1712903 0.15409909957833 0.041259572949619 0.87222636894676 0.42098523624532 -0.24723254901955 Taxation credit/ (charge) (Ksh., 000) 355905 -12931 -185001 411003 241542 0.038637189188861 -0.0014276894241678 -0.021977824850988 0.046328697341226 0.034863062505746 Profit (Loss) for the year (Ksh., 000) 1775383 -385582 7157070 4145755 -1471361 0.19273628876719 -0.042571444091678 0.85024854409577 0.46731393358655 -0.2123694865138   Dollar change (Ksh,000) Percentage change (%) 2013 2014 2015 2016 2017 2013 2014 2015 2016 2017 Revenue 9,211,462 -154,170 1,073,102,153 453,835 1,071,798,675 100.00% -1.67% -7.06% 5.39% -21.90% Cost of sales 6,878,139 -216,419 -70,605 692,833 -1,118,452 100.00% -3.15% -1.06% 10.51% -15.36% Gross (loss)/profit 2,333,323 1,071,648,073 1,586,934 -238,998 1,072,917,127 100.00% -89.73% 662.40% -13.08% -51.95% Operating profit 340,931 -433,886 -484,624 -1,006,992 268,288 100.00% -127.27% 521.35% 174.35% -16.93% Profit/ (Loss) before taxation 1,419,478 -1,045,778 6,968,371 1,070,134,505 1,068,294,169 100.00% -73.67% 1864.70% -49.13% -145.86% Taxation credit/ (charge) 355,905 -368,836 -172,070 596,004 -169,461 100.00% -103.63% 1330.68% -322.16% -41.23% Profit (Loss) for the year 1,775,383 1,071,580,859 7,542,652 1,070,730,509 1,068,124,708 100.00% -121.72% -1956.17% -42.07% -135.49%

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See: E. A. Portland Cement Annual Reports

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