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CY14 eventually ended on a sad note for Shell Pakistan as the oil marketing company that was expected to touch the shore on a sanguinely up till 9MCY14, ended up in a loss after tax for CY14. The chief reason for the earnings nosedive was the declining crude oil prices and hence high inventory losses.
CY15 began no differently for Shell Pakistan - the second largest oil marketing firm in the countrys downstream sector. Though the firm claims a rise in the operational performance and volume sales, the decline in net sales and a non-proportional increase in cost of products sold resulted in a drop in gross profits by almost 40 percent year-on-year. As oil prices plunged further during the first three months of 2015, the inventory losses once again weighed heavy on the OMCs profitability. Net margins turned negative for the same period.
As per the firms review of the quarter, Shell Pakistan was unable to collect refunds from the government, and thus it continued to incur financing cost on bank borrowings to fund these receivables. Shell Pakistan is stilled owed over Rs5 billion as of 31 March 2015 in receivables.


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Shell Pakistan Limited
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Rs(mn) 1QCY15 1QCY14 YoY
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Net sales 48,175 56,019 -14%
Cost of sales 46,841 53,842 -13%
Gross profit 1,334 2,177 -39%
Distribution and Marketing expenses 1,073 893 20%
Administrative expenses 1,071 1,040 3%
Operating profits (900) 1,132
Finance costs 71 141 -50%
Profit after tax (753) 511
EPS (Rs/share) (7.04) 4.78
Gross margin 2.77% 3.89%
Operating margin -1.87% 2.02%
Net margin -1.56% 0.91%
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Source: KSE Announcement

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