Nestle financial statement

1. Nestle Pakistan
Resource Person
Sir Abdul Kareem
Presented by
Muhammad Hassan
MBA 6th (2012-15)
Presented by Muhammad Hassan

2. Introduction
Nestle Pakistan Limited is a Pakistan based food and
beverages company.
The Company is engaged in manufacturing,
processing and sale of food products.
Presented by Muhammad Hassan

3. Started its' business life with only one product
and that was condensed milk for infants named
as Farine Lactée Nestlé.
Introduction Cont.…
Presented by Muhammad Hassan

4. Founder
Henri Nestle (1814 - 1890)
Presented by Muhammad Hassan

5. Nestlé in Pakistan is operating since 1988 under a
joint venture with MilkPak ltd and took over
management in 1992.
History of Nestle Pakistan
The Company was formed in 1905 by Anglo-Swiss Milk
Company. The brothers George Page, Clarks Page and Farine
Lactee were the owners.
Presented by Muhammad Hassan

6. CEO Nestle Pak
Bruno Olierhoek
Managing Director and
C.E.O of Nestlé
Pakistan
Presented by Muhammad Hassan

7. Nestle Headquarter
Nestlé Headquarter is in Vevey, Switzerland,
situated on Lake Geneva.
Nestle Corporate office is in Lahore.
Presented by Muhammad Hassan

8. Factories
Sheikhupura Factory
Khanewal Factory
Islamabad water factory
Port Qasim Water Factory
Presented by Muhammad Hassan

9. Nestle Products
Ambient Dairy
Chilled Dairy
Juices
Bottled water
Culinary & Food
Baby Food
Breakfast Cereals
Coffee
Confectionery
Presented by Muhammad Hassan

10. Vertical Analysis Horizontal Analysis
Years 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010 2009
Sales – net 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 234.37% 209.51% 192.17% 157.51% 125.10% 100.00%
Cost of goods
sold
71.67% 71.98% 72.79% 74.20% 73.04% 71.09% 236.30% 212.14% 196.75% 164.40% 128.55% 100.00%
Gross profit 28.33% 28.02% 27.21% 25.80% 26.96% 28.91% 229.63% 203.05% 180.89% 140.56% 116.64% 100.00%
Distribution and
selling expenses
11.49% 12.45% 11.11% 10.59% 11.09% 12.73% 211.62% 204.86% 167.75% 130.99% 108.98% 100.00%
Administration
expenses
2.20% 2.27% 2.24% 2.17% 2.55% 2.64% 195.84% 180.44% 163.10% 129.51% 120.87% 100.00%
Operating profit 14.63% 13.30% 13.87% 13.05% 13.32% 13.55% 253.14% 205.75% 196.69% 151.70% 123.00% 100.00%
Finance cost 2.23% 2.45% 2.31% 1.62% 1.00% 1.07% 487.65% 478.02% 413.52% 237.61% 116.07% 100.00%
Other operating
expenses
1.53% 1.67% 1.67% 1.64% 1.59% 2.65% 134.95% 131.95% 121.00% 97.53% 75.07% 100.00%
Other operating
income
0.54% 0.23% 0.20% 0.25% 0.33% 0.35% 363.45% 134.98% 111.10% 110.68% 118.28% 100.00%
Profit before
taxation
11.41% 9.41% 10.09% 10.03% 11.06% 10.17% 262.98% 193.80% 190.58% 155.34% 136.07% 100.00%
Taxation 3.19% 2.60% 2.67% 2.83% 3.08% 2.87% 260.76% 190.17% 178.94% 155.32% 134.05% 100.00%
Profit after
taxation
8.22% 6.80% 7.42% 7.20% 7.99% 7.30% 263.86% 195.22% 195.15% 155.35% 136.86% 100.00%
Income Statement
Presented by Muhammad Hassan

11. 71.67%
28.33%
13.69%
14.63%
2.23%
11.41%
3.19%
8.22%
71.98%
28.02%
14.72%
13.30%
2.45%
9.41%
2.60%
6.80%
72.79%
27.21%
13.35%
13.87%
2.31%
10.09%
2.67%
7.42%
74.20%
25.80%
12.76%
13.05%
1.62%
10.03%
2.83%
7.20%
73.04%
26.96%
13.64%
13.32%
1.00%
11.06%
3.08%
7.99%
71.09%
28.91%
15.37%
13.55%
1.07%
10.17%
2.87%
7.30%
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
70.00%
80.00%
C.O.G.S G.P O.E O.P FIN. C E.B.T TAX E.A.T
Income Statement Vertical Analysis
2014 2013 2012 2011 2010 2009
Presented by Muhammad Hassan

12. 234.37%
236.30%
229.63%
307.46%
253.14%
487.65%
262.98%
260.76%
263.86%
209.51%
212.14%
203.05%
285.30%
205.75%
478.02%
193.80%
190.17%
195.22%
192.17%
196.75%
180.89%
230.85%
196.69%
413.52%
190.58%
178.94%
195.15%
157.51%
164.40%
140.56%
160.50%
151.70%
237.61%
155.34%
155.32%
155.35%
125.10%
128.55%
116.64%
129.85%
123.00%
116.07%
136.07%
134.05%
136.86%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
0.00%
100.00%
200.00%
300.00%
400.00%
500.00%
600.00%
SALES C.O.G.S G.P O.E O.P FIN. C E.B.T TAX E.A.T
Income Statement Horizontal Analysis
2014 2013 2012 2011 2010 2009
Presented by Muhammad Hassan

13. 2014 2013 2012 2011 2010 2009 2014 2013 2012 2011 2010
ASSETS
Current assets
Stores and spares 2.34% 2.44% 2.70% 3.63% 4.58% 4.68% 139.08% 146.55% 158.03% 147.12% 120.92%
Stock in trade 18.87% 15.16% 15.68% 20.08% 20.05% 20.96% 250.68% 203.47% 204.87% 181.36% 118.15%
Trade debts 0.53% 0.66% 0.97% 0.79% 0.55% 1.30% 112.66% 143.16% 203.48% 114.54% 52.33%
Current long term loans 0.15% 0.11% 0.09% 0.09% 0.08% 0.11% 362.09% 265.49% 217.66% 147.13% 91.13%
Advances & other
receivables
13.26% 14.56% 12.20% 11.49% 8.93% 8.09% 456.33% 506.71% 413.05% 268.97% 136.32%
Cash and bank balances 0.44% 1.38% 1.50% 2.00% 2.20% 1.70% 71.62% 228.03% 240.94% 222.32% 160.09%
Total Current Assets 35.58% 34.30% 33.13% 38.08% 36.39% 36.83% 268.87% 262.02% 246.28% 195.68% 122.02%
Tangible Fixed Assets
PP&E 59.06% 60.18% 43.17% 46.14% 49.54% 57.57% 285.49% 294.07% 205.32% 151.67% 106.26%
Capital work-in-progress 4.32% 4.50% 22.70% 15.27% 13.40% 4.92% 244.16% 257.01% 1262.31% 586.97% 336.24%
Total Tangible Assets 63.37% 64.68% 65.87% 61.40% 62.94% 62.49% 282.24% 291.15% 288.58% 185.96% 124.37%
Intangible assets 0.00% 0.00% 0.01% 0.03% 0.07% 0.04% 0.00% 33.66% 100.94% 168.22% 235.51%
Goodwill 0.32% 0.32% 0.20% 0.00% 0.00% 0.00% 167.55% 167.55% 104.18% 0.00% 0.00%
Long term loans & advances 0.61% 0.56% 0.47% 0.46% 0.55% 0.61% 279.85% 257.56% 208.51% 142.73% 110.74%
Long term security deposits 1.70% 1.74% 2.99% 0.40% 0.58% 0.33% 1106.23% 1419.98% 1963.05% 195.32% 195.32%
Total Intangible Assets 1.05% 1.02% 0.88% 0.52% 0.66% 0.68% 430.45% 424.77% 355.55% 146.27% 121.18%
Total Assets 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 278.32% 281.32% 273.79% 189.27% 123.49%
Balance Sheet
Presented by Muhammad Hassan

14. LIABILITIES AND EQUITY
Current Liabilities
Current as non-current liab. 5.96% 9.24% 0.08% 0.12% 0.25% 7.11% 233.13% 365.37% 3.15% 3.14% 4.37%
Short term borrowings 7.76% 0.00% 7.67% 14.07% 9.34% 11.33% 190.65% 0.00% 185.24% 235.11% 101.82%
Short term running finance 11.50% 6.42% 11.67% 11.87% 12.12% 4.07% 786.65% 443.78% 784.99% 552.02% 367.66%
Customer security deposits 0.43% 0.35% 0.36% 0.43% 0.56% 0.57% 209.07% 172.19% 174.52% 141.73% 121.92%
Trade and other payables 27.76% 17.91% 19.15% 20.87% 20.19% 20.16% 383.36% 250.03% 260.09% 196.02% 123.69%
Interest and mark-up accrued 0.29% 0.50% 0.39% 0.36% 0.27% 0.25% 314.29% 561.48% 417.94% 273.17% 130.71%
Total Current Liabilities 53.70% 34.43% 39.32% 47.72% 42.73% 43.49% 343.64% 222.70% 247.47% 207.70% 121.32%
Non-current liabilities
Long term finances 13.44% 33.40% 30.21% 22.31% 24.28% 22.65% 165.09% 414.77% 364.95% 186.38% 132.37%
Deferred taxation 6.31% 7.85% 6.49% 7.04% 7.43% 8.24% 213.02% 267.77% 215.68% 161.68% 111.33%
Retirement benefits 2.15% 1.65% 1.25% 1.25% 1.00% 1.16% 514.53% 399.40% 295.47% 203.95% 106.11%
Liabilities against assets 0.00% 0.00% 0.00% 0.04% 0.24% 0.64% 0.00% 0.00% 0.00% 11.57% 46.85%
Total Noncurrent Liab. 21.89% 42.89% 37.96% 30.64% 32.95% 32.69% 186.38% 369.09% 317.75% 177.38% 124.47%
Share Capital and Reserves
Authorized capital 1.45% 1.43% 1.47% 2.13% 3.27% 4.04% 100.00% 100.00% 100.00% 100.00% 100.00%
Issued and paid up capital 0.88% 0.87% 0.89% 1.29% 1.98% 2.44% 100.00% 100.00% 100.00% 100.00% 100.00%
Share premium 0.48% 0.48% 0.49% 0.71% 1.09% 1.34% 100.00% 100.00% 100.00% 100.00% 100.00%
General reserve 0.54% 0.54% 0.55% 0.80% 1.22% 1.51% 100.00% 100.00% 100.00% 100.00% 100.00%
Accumulated profit 22.54% 20.80% 20.79% 18.84% 20.04% 18.53% 338.53% 315.81% 307.13% 192.49% 133.53%
Total Equity 24.41% 22.68% 22.72% 21.64% 24.32% 23.82% 285.24% 267.89% 261.13% 171.96% 126.09%
Total Equity& Liabilities 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 278.32% 281.32% 273.70% 189.27% 123.49%
Balance Sheet
Presented by Muhammad Hassan

15. 35.58%
64.42%
100.00%
53.70%
21.89%
24.41%
100.00%
34.30%
65.70%
100.00%
34.43%
42.89%
22.68%
100.00%
33.13%
66.75%
100.00%
39.32%
37.96%
22.72%
100.00%
38.08%
61.92%
100.00%
47.72%
30.64%
21.64%
100.00%
36.39%
63.61%
100.00%
42.73%
32.95%
24.32%
100.00%
36.83%
63.17%
100.00%
43.49%
32.69%
23.82%
100.00%
0.00%
20.00%
40.00%
60.00%
80.00%
100.00%
120.00%
TOTAL CURRENT
ASSESTS
TOTAL LONGTERM
ASSETS
TOTAL ASSETS TOTAL CURRENT
LIABILITIES
TOTAL NONCURRENT
LIABILITIES
TOTAL EQUITY TOTAL EQUITY AND
LIABILITIES
Balance Sheet Vertical Analysis
2014
2013
2012
2011
2010
2009
Presented by Muhammad Hassan

16. 268.87%
283.82%
278.32%
343.64%
186.38%
285.24%
278.32%
262.02%
292.58%
281.32%
222.70%
369.09%
267.89%
281.32%
246.28%
289.29%
273.79%
247.47%
317.75%
261.13%
273.70%
195.68%
185.54%
189.27%
207.70%
177.38%
171.96%
189.27%
122.02%
124.34%
123.49%
121.32%
124.47%
126.09%
123.49%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
0.00%
50.00%
100.00%
150.00%
200.00%
250.00%
300.00%
350.00%
400.00%
TOTAL CURRENT
ASSESTS
TOTAL LONGTERM
ASSETS
TOTAL ASSETS TOTAL CURRENT
LIABILITIES
TOTAL NONCURRENT
LIABILITIES
TOTAL EQUITY TOTAL EQUITY AND
LIABILITIES
Balance Sheet Horizontal Analysis
2014 2013 2012 2011 2010 2009
Presented by Muhammad Hassan

17. Nestle Unilever Nestle Unilever Nestle Unilever Nestle Unilever Nestle Unilever Nestle Unilever
Years 2014 2014 2013 2013 2012 2012 2011 2011 2010 2010 2009 2009
Current
ratio
0.66 0.61 1.00 0.68 0.84 0.96 0.80 0.88 0.85 1.09 0.85 0.88
Quick
ratio
0.02 0.28 0.06 0.35 0.06 0.38 0.06 0.38 0.06 0.54 0.07 0.39
Cash
ratio
0.01 0.05 0.04 0.16 0.04 0.15 0.04 0.08 0.05 0.12 0.04 0.06
Working
capital
(9,371,460) (1,009,623) (64,506) (559,663) (3,143,967) (54,140) (3,393,438) (134,790) (1,453,649) 57,929 (1,237,602) (80,000)
Liquidity Ratios
Presented by Muhammad Hassan

18. 0.66
0.02
Nestle
2014,
0.01
0.61
0.28
Unilever2014,
0.05
1
0.06
Nestle
2013,
0.04
0.68
0.35
Unilever
2013,
0.16
0.84
0.06
Nestle
2012,
0.04
0.96
0.38
Unilever
2012,
0.15
0.8
0.06
Nestle
2011,
0.04
0.88
0.38
Unilever
2011,
0.08
0.85
0.06
Nestle
2010,
0.05
1.09
0.54
Unilever
2010,
0.12
0.85
0.07
Nestle
2009,
0.04
0.88
0.39
Unilever
2009,
0.06
0
0.2
0.4
0.6
0.8
1
1.2
CURRENT RATIO QUICK RATIO CASH RATIO
LIQUIDITY RATIO
Nestle 2014 Unilever2014 Nestle 2013 Unilever 2013
Nestle 2012 Unilever 2012 Nestle 2011 Unilever 2011
Nestle 2010 Unilever 2010 Nestle 2009 Unilever 2009
Presented by Muhammad Hassan

19. Activity Ratios
Nestle Unilever Nestle Unilever Nestle Unilever Nestle Unilever Nestle Unilever Nestle Unilever
Years 2014 2014 2013 2013 2012 2012 2011 2011 2010 2010 2009 2009
Account Receivable Turnover 311.98 40.23 205.82 42.31 205.77 35.03 321.42 34.65 279.66 45.85 340.53 52.10
Account Receivable Turnover in Days 1.17 9.07 1.77 8.63 1.77 10.42 1.14 10.53 1.31 7.96 1.07 7.01
Days Sales Inventory 51.55 70.00 46.61 53.53 50.60 75.44 37.30 71.80 44.66 52.16 48.59 57.42
Inventory Turnover Times 7.82 6.14 7.80 6.03 7.65 5.40 8.25 6.34 8.85 7.24 15.02 6.18
Inventory Turnover in Days 46.70 59.49 46.77 60.57 47.69 67.54 44.26 57.57 41.23 50.39 24.30 59.01
Operating Cycle Days 47.87 68.57 48.54 69.19 49.47 77.96 45.40 68.11 42.54 58.35 25.37 66.02
Total Asset Turnover 1.85 2.69 1.67 3.21 1.84 3.11 2.23 3.46 2.48 3.92 4.43 3.39
Operating Asset turnover 2.29 2.77 2.32 3.34 2.73 3.25 3.03 3.67 3.06 4.25 5.07 3.70
Presented by Muhammad Hassan

20. 1.17
7.82
1.85
2.29
46.7
9.07
6.14
2.69
2.77
59.49
1.77
7.8
1.67
2.32
46.77
8.63
6.03
3.21
3.34
60.57
1.77
7.65
1.84
2.73
47.69
10.42
5.4
3.11
3.25
67.54
1.14
8.25
2.23
3.03
44.26
10.53
6.34
3.46
3.67
57.57
1.31
8.85
2.48
3.06
41.23
7.96
7.24
3.92
4.25
50.39
1.07
15.02
4.43
5.07
24.3
7.01
6.18
3.39
3.7
59.01
0
10
20
30
40
50
60
70
80
A/R TURNOVER IN DAYS INV. TURNOVER T. ASSETS TURNOVER OPRA. ASSET TURNOVER INV. TURNOVER IN DAYS
Activity Ratios
Nestle 2014 Unilever2014 Nestle 2013 Unilever 2013
Nestle 2012 Unilever 2012 Nestle 2011 Unilever 2011
Nestle 2010 Unilever 2010 Nestle 2009 Unilever 2009
Presented by Muhammad Hassan

21. Profitability Ratios
Nestle Unilever Nestle Unilever Nestle Unilever Nestle Unilever Nestle Unilever Nestle Unilever
Years 2014 2014 2013 2013 2012 2012 2011 2011 2010 2010 2009 2009
Gross profit
margin
28.33% 43.15% 28.02% 41.78% 27.21% 38.06% 25.80% 38.96% 26.96% 37.98% 28.91% 37.15%
Operating
profit margin
13.11% 22.34% 11.63% 21.17% 12.20% 18.43% 11.41% 19.18% 11.73% 16.54% 10.90% 9.38%
Net profit
margin
13.11% 15.06% 11.63% 14.42% 12.20% 12.45% 11.41% 12.48% 11.73% 10.83% 10.90% 5.24%
Return on
Assets
0.24 0.60 0.19 0.68 0.22 0.57 0.25 0.64 0.29 0.64 0.48 0.27
Return on
fixed assets
3.11 1.15 3.23 1.57 4.14 1.45 4.70 1.64 4.67 1.74 7.69 0.60
Return on
investment
0.65 1.16 0.50 1.10 0.61 0.78 0.71 0.84 0.82 0.85 1.36 0.44
Return on
total equity
0.65 1.90 0.50 1.92 0.61 1.34 0.71 1.38 0.82 1.30 1.36 0.62
Sales to fixed
assets
2.29 5.15 2.32 7.41 2.73 7.88 3.03 8.86 3.06 10.65 5.07 7.73
Return on
operating
assets
0.30 0.62 0.27 0.71 0.33 0.60 0.35 0.68 0.36 0.69 0.55 0.29
DuPont
return on
operating
assets
5.93 61.81 5.47 70.67 6.47 59.86 5.84 70.35 5.61 70.33 4.90 34.67
Presented by Muhammad Hassan

22. 28.33%
13.11%
13.11%
43.15%
22.34%
15.06%
28.02%
11.63%
11.63%
41.78%
21.17%
14.42%
27.21%
12.20%
12.20%
38.06%
18.43%
12.45%
25.80%
11.41%
11.41%
38.96%
19.18%
12.48%
26.96%
11.73%
11.73%
37.98%
16.54%
10.83%
28.91%
10.90%
10.90%
37.15%
9.38%
5.24%
GROSS PROFIT MARGIN OPERATING PROFIT MARGIN NET PROFIT MARGIN
Profitablity Ratio
Nestle 2014 Unilever2014 Nestle 2013
Unilever 2013 Nestle 2012 Unilever 2012
Nestle 2011 Unilever 2011 Nestle 2010
Unilever 2010 Nestle 2009 Unilever 2009
Presented by Muhammad Hassan

23. 0.24
0.65
0.65
0.3
3.11
0.6
1.16
1.9
0.62
1.15
0.19
0.5
0.5
0.27
3.23
0.68
1.1
1.92
0.71
1.57
0.22
0.61
0.61
0.33
4.14
0.57
0.78
1.34
0.6
1.45
0.25
0.71
0.71
0.35
4.7
0.64
0.84
1.38
0.68
1.64
0.29
0.82
0.82
0.36
4.67
0.64
0.85
1.3
0.69
1.74
0.48
1.36
1.36
0.55
7.69
0.27
0.44
0.62
0.29
0.6
RETURN ON ASSETS RETURN ON INVESTMENT RETURN ON TOTAL EQUITY RETURN ON OPERATING ASSETS RETURN ON FIXED ASSETS
Profitablity Ratio
Nestle 2014 Unilever2014 Nestle 2013 Unilever 2013
Nestle 2012 Unilever 2012 Nestle 2011 Unilever 2011
Nestle 2010 Unilever 2010 Nestle 2009 Unilever 2009
Presented by Muhammad Hassan

24. Debt Ratios
Nestle Unilever Nestle Unilever Nestle Unilever Nestle Unilever Nestle Unilever Nestle Unilever
Years 2014 2014 2013 2013 2012 2012 2011 2011 2010 2010 2009 2009
Debt
Ratio
0.76 0.77 0.77 0.81 0.77 0.70 0.78 0.73 0.76 0.63 0.76 0.72
Debt/eq
uity
ratio
3.10 3.42 3.41 4.17 3.40 2.37 3.62 2.62 3.11 1.69 3.20 2.63
Debt to
tangible
net
worth
ratio
3.14 3.82 3.46 5.10 3.43 2.74 3.63 3.14 3.12 2.12 3.20 3.78
Operatin
g cash
flow/tot
al debt
0.37 0.52 0.22 0.88 0.21 0.57 0.20 0.75 0.31 0.54 0.33 0.50
Times
interest
earned
44.75 34.94 40.81 162.88 43.27 133.93 61.72 133.61 100.35 52.88 93.10 11.73
Presented by Muhammad Hassan

25. 0.76
3.1
3.14
0.77
3.42
3.82
0.77
3.41
3.46
0.81
4.17
5.1
0.77
3.4
3.43
0.7
2.37
2.74
0.78
3.62
3.63
0.73
2.62
3.14
0.76
3.11
3.12
0.63
1.69
2.12
0.76
3.2
3.2
0.72
2.63
3.78
DEBT RATIO DEBT/EQUITY RATIO DEBT TO TANGIBLE NET WORTH RATIO
DEBT RATIO
Nestle 2014 Unilever2014 Nestle 2013 Unilever 2013
Nestle 2012 Unilever 2012 Nestle 2011 Unilever 2011
Nestle 2010 Unilever 2010 Nestle 2009 Unilever 2009
Presented by Muhammad Hassan

26. Investor Ratios
Nestle Unilever Nestle Unilever Nestle Unilever Nestle Unilever Nestle Unilever Nestle Unilever
Years 2014 2014 2013 2013 2012 2012 2011 2011 2010 2010 2009 2009
Earnings per share 174.85 190.46 129.37 162.97 129.32 118.53 102.94 100.15 90.69 71.04 66.27 28.71
Price/earnings ratio 39.74 46.62 34.82 57.07 21.11 36.28 21.15 17.08 12.25 15.55 12.04 45.28
Dividend payout 0.89 0.49 0.93 1.00 0.31 0.98 0.53 1.00 0.72 1.00 0.98 1.18
Percentage of earning
retained
0.11 0.51 0.07 0.00 0.69 0.02 0.47 0.00 0.28 0.00 0.02 (0.18)
Dividend yield 0.02 0.01 0.03 0.02 0.01 0.03 0.03 0.06 0.06 0.06 0.00 0.03
Book value per share 278.45 127.22 261.50 73.03 254.91 96.75 167.86 79.82 123.08 65.67 97.62 43.63
Operating cash flow per share 322.52 228.20 199.28 268.29 182.04 131.03 120.93 156.58 120.15 59.80 101.61 57.06
Degree of financial leverage 1.20 1.03 1.26 1.01 1.23 1.01 1.16 1.01 1.09 1.02 1.11 1.09
Operating cash flow/cash
dividend
2.08 2.43 1.66 1.65 4.56 1.13 2.20 1.57 1.85 0.84 1.56 1.68
Presented by Muhammad Hassan

27. 174.85
39.74
278.45
322.52
190.46
46.62
127.22
228.2
129.37
34.82
261.5
199.28
162.97
57.07
73.03
268.29
129.32
21.11
254.91
182.04
118.53
36.28
96.75
131.03
102.94
21.15
167.86
120.93
100.15
17.08
79.82
156.58
90.69
12.25
123.08
120.15
71.04
15.55
65.67
59.8
66.27
12.04
97.62
101.61
28.71
45.28
43.63
57.06
EARNINGS PER SHARE PRICE/EARNINGS RATIO BOOK VALUE PER SHARE OPERATING CASH FLOW PER SHARE
INVESTOR RATIO
Nestle 2014 Unilever2014 Nestle 2013 Unilever 2013 Nestle 2012 Unilever 2012
Nestle 2011 Unilever 2011 Nestle 2010 Unilever 2010 Nestle 2009 Unilever 2009
Presented by Muhammad Hassan

28. 0.89
0.11
0.02
1.2
0.49
0.51
0.01
1.03
0.93
0.07
0.03
1.26
1
0
0.02
1.01
0.31
0.69
0.01
1.23
0.98
0.02
0.03
1.01
0.53
0.47
0.03
1.16
1
0
0.06
1.01
0.72
0.28
0.06
1.09
1
0
0.06
1.02
0.98
0.02
0
1.11
1.18
-0.18
0.03
1.09
DIVIDEND PAYOUT PERCENTAGE OF EARNING
RETAINED
DIVIDEND YIELD DEGREE OF FINANCIAL LEVERAGE
Investor Ratio
Nestle 2014 Unilever2014 Nestle 2013 Unilever 2013 Nestle 2012 Unilever 2012
Nestle 2011 Unilever 2011 Nestle 2010 Unilever 2010 Nestle 2009 Unilever 2009
Presented by Muhammad Hassan

29. CONCLUSION
Presented by Muhammad Hassan

30. Presented by Muhammad Hassan