Friday, October 10, 2014

June 2014 Azgard9 ANL Financial Analysis



Introduction:

The main business of the Company is the production and marketing of Denim focused Textile and Apparel products, ranging from raw cotton to retail ready goods.  Azgard Nine Limited is one of the largest denim products Company by sales in Pakistan. Azgard Nine Limited ("the Company")was incorporated in Pakistan as a public limited company and is listed on Karachi Stock Exchange (Guarantee) Limited. The Company is a composite spinning, weaving, dyeing and stitching unit engaged in the manufacturing of yarn, denim and denim products. The registered office of the Company is situated at Ismail Aiwan-e-Science, off Shahrah-e-Roomi, Lahore. The Company has three production units with Unit I located at 2.5 km off Manga, Raiwind Road, District Kasur, Unit II at Alipur Road, Muzaffargarh and Unit III at 20 km off Ferozpur Road, 6kmBadian Road on Ruhi Nala, Der Khurd, Lahore.

Capital structure:


The company is highly leveraged. The leverage is unsustainable with negative equity capital in 2014.  Although financial charges are declining, however, it is unsustainable considering current business environment.



Capital structure and leverage
Year ending june
2012
2013
2014
leverage
3.075314
3.368534
4.254345
leverage without revaluation reserve
5.548871
12.63014
-22.4879
Equity capital
4,471,164,231
1,262,285,899
-748,295,453
Total liability
24,809,914,809
15,942,846,283
16,827,600,700
Financial charges
3,424,378,071
2,101,750,204
1,529,841,093


Revenue and income profile:


The company has stagnant sales stream albeit declining sales in 2014. Although gross profit is improving, its bottom line is very poor due to bulky management and administration expenses as well as financial charges.

Income and revenue profile
Year ending June
2012
2013
2014
sales
11,524,279,419
13,719,625,585
13,301,847,243
Gross Profit
-1,118,047,394
461,579,630
962,330,849
Operating loss
-2,536,242,646
-1,054,167,199
-53,715,181
PAT
-6,076,575,125
963,944,545
-2,125,555,933
EPS/LPS
-13.35
2.119
-4.673

Stock valuation:

 

This company is at the mercy of donors and can be consider as junk company. However favorable economic and business environment can easily make this company sustainable.

2014
Book value
Book Value Rev Reserve
Avg Market Price
High price
Low price

Negative Value
8.79
6.69
10.34
4.59

Conclusion: High risk investing in ANLtill next report

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