Page 74 - InterloopAnnualReport2021

HORIZONTAL ANALYSIS ON VERTICAL ANALYSIS ON

STATEMENT OF STATEMENT OF

FINANCIAL POSITION FINANCIAL POSITION

Particulars 2021vs 2020 2020 vs 2019 2019 vs 2018 2018 vs 2017 2017 vs 2016 2016vs 2015 Particulars 2021 2020 2019 2018 2017 2016
Percentage Per centage
Assets Assets

Non Current Assets Non Current Assets
Property, plant and equipment 15% 25% 18% 13% 16% 2% Property, plant and equipment 43% 50% 44% 47% 48% 50%
Intangible Asset 22% 159% 56% -10% 35% 23% Intangible Asset 0% 0% 0% 0% 0% 0%
Long term investments -100% 84% 165% -73% 0% 16% Long term investments 0% 4% 2% 1% 5% 6%
Long term loans 27% 73% 8% 21% -21% 119% Long term loans 0% 0% 0% 0% 0% 0%
Long term deposits 58% 37% 12% -15% -39% -33% Long term deposits 0% 0% 0% 0% 0% 0%

Total non current assets 7% 28% 22% 5% 14% 4% Total non current assets 43% 54% 46% 48% 53% 56%

Current Assets Current Assets
Stores and spares 13% 20% 14% 12% 19% 4% Stores and spares 2% 2% 2% 2% 2% 2%
Stock in trade 28% 40% 23% 44% 12% -21% Stock in trade 19% 19% 15% 16% 12% 14%
Trade debts 109% -13% 13% 51% 1% 12% Trade debts 25% 16% 21% 23% 17% 20%
Loan and advances 113% -54% 72% -39% 62% 113% Loan and advances 2% 1% 3% 2% 4% 3%
Prepayment and other receivables 65% -1% 8% -63% 111% 141% Prepayment and other receivables 0% 1% 1% 1% 2% 1%
Accrued Income -5% -79% 100% 0% 0% 0% Accrued Income 0% 0% 0% 0% 0% 0%
Tax refunds due from government 80% 25% -21% 24% 107% 2% Tax refunds due from government 7% 5% 5% 7% 7% 4%
Short term investments 300% -90% 719% -79% 100% 0% Short term investments 1% 1% 3% 0% 3% 0%
Deferred employee share option Deferred employee share option
compensation expense 0% 0% -100% 418% 100% 0% compensation expense 0% 0% 0% 0% 0% 0%
Cash and bank balances 148% -90% 694% 231% 14% 20% Cash and bank balances 1% 1% 4% 1% 0% 0%

Total current assets 67% -4% 27% 26% 28% 2% Total current assets 57% 46% 54% 52% 47% 44%

Total Assets 34% 11% 25% 15% 20% 3% Total Assets 100% 100% 100% 100% 100% 100%

Equity & Liabilities Equity & Liabilities

Equity Equity
Issued, subscribed and paid up capital 0% 0% 359% 0% 0% 0% Issued, subscribed and paid up capital 14% 19% 21% 6% 7% 8%
Reserves 0% 0% 9656% 85% 100% 0% Reserves 6% 8% 9% 0% 0% 0%
Unappropriated profit 68% -11% -25% -43% 19% 40% Unappropriated profit 13% 11% 13% 22% 44% 45%

Total equity 19% -3% 97% -37% 16% 32% Total equity 33% 38% 43% 28% 51% 53%

Non current liabilities Non current liabilities
Long term financing 20% 89% 61% 17% -39% -30% Long term financing 14% 15% 9% 7% 7% 13%
Lease liabilities 50% 100% -100% -43% 100% -100% Lease liabilities 0% 0% 0% 0% 0% 0%
Deferred liabilities 22% 27% 29% 22% 25% 28% Deferred liabilities 7% 7% 7% 6% 6% 5%

Total non current liabilities 21% 65% 46% 20% -21% -21% Total non current liabilities 21% 22% 16% 13% 13% 18%
Current liabilities Current liabilities
Trade and other payables 83% -15% 31% 50% -16% 32% Trade and other payables 9% 7% 9% 8% 6% 10%
Dividend payable 36% -98% -72% 100% 0% 0% Dividend payable 0% 0% 0% 1% 0% 0%
Accrued mark up 16% 73% -20% 66% -7% -47% Accrued mark up 1% 0% 0% 0% 0% 0%
Short term borrowings 37% 22% -23% 99% 135% -36% Short term borrowings 32% 32% 29% 47% 26% 14%
Derivative financial instruments 100% 0% 0% 0% 0% 0% Derivative financial instruments 0% 0% 0% 0% 0% 0%
Current portion of non current liabilities 532% -68% 29% -4% -22% 16% Current portion of non current liabilities 4% 1% 3% 3% 4% 5%

Total current liabilities 56% 7% -14% 85% 55% -15% Total current liabilities 46% 40% 41% 59% 36% 29%

Total equity and liabilities 34% 11% 25% 15% 20% 3% Total equity and liabilities 100% 100% 100% 100% 100% 100%

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