Factors affecting the financial performance of cement sector : an evidence from DG Khan cement (pvt) ltd, Pakistan

Abstract

The aim of this project report is to study and make an analysis as well as interpretation of financial statements of DG Khan Cement. The required data for subject analysis was collected from www.dgcement.com, www.brecorder.com & www.secp.gov.pk. The period for the analysis ranges from 2007 to 2011 (five years). The study included financial ratio analysis (current ratio, debt to assets ratio, return on assets, return on equity, earning power of the firm, earning per share & dividend yield). Further more financial analysis of the firm (Five year performance of DG Khan Cement, balance sheet of DG Khan Cement, profit and loss account, horizontal and vertical analysis) has become the part of the study. PEST analysis was also become part of the project. Horizontal analysis of balance sheet, horizontal analysis of Profit & loss, vertical analysis of balance sheet and vertical analysis of profit & loss was also done to finalize the required analysis.