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The market value of the share of the company has remained below par for some time and the dividend has not been announced since last several years. But one can safely anticipate that the company is likely to improve its performance which will be right stimulus for improvement in the price of the share as well as announcement of dividend.
The positive factors during the year under review show glimpses of better performance for the forthcoming year.
The company made record highest sales and improved gross margin despite increase in rates of cotton and polyester fibre. It slashed selling and distribution expenses as well as financial charges. It posted profit before tax as against loss before tax in the preceding year. Its Rs 31.5 million BMR programme has been completed and expected to produce fine quality yarn and give higher output.
The company has managed its own power generation facility. It will enable reduction in fixed cost per unit.
Ruby Textile Mills Ltd is a textile spinning unit of Raiwind (Punjab). It was incorporated in the province of Sindh on October 18, 1980 as a private limited company and was subsequently converted into public limited company.
Its Head Office is located in the Industrial Area of Gulberg III Lahore. Its registered office is situated in Faiyaz Centre, S.M.C. Housing Society Shahrah-e-Faysal Karachi.
The pattern of shareholding shows that the Directors of the company held 69.48% of the company's total 9.8 million shares of Rs 10 each. One associated company Naheed Noor Enterprises held 3.06% of the company's stock.
The other associated company Naheed Noor (Private) Ltd held 1.02% of the company's stock. NBP (NIT) held 12.65% and General Public held 13.65% of the company's stock.
The shares of the Ruby Textile Mills Ltd are quoted on the stock exchanges at Karachi and Lahore. At present the share is being quoted at Rs 5.55 at 44.5% discount. During the last 52 weeks the price of the share appreciated to Rs 9 per share from Rs 5 per share.
The principal activity of the company is the manufacture and sale of yarn. Its manufacturing facilities include 17,664 spindles. During the year under review, the company made additions in the fixed assets at the capital outlay of Rs 32.44 million out of which the sum of Rs 31.5 million was invested in plant and machinery for the purpose of BMR.
This is in addition to the existing plant and machinery for the improvement in quantity and quality of production. Major addition, during the year was replacement of ring frames which will produce fine quality yarn and also give higher production.
The annual production capacity of the plant has been rated in terms of 20/s count of yarn and the actual production in various counts of yarn has been converted into 20/s count. Against the annual production capacity of 7.199 million kgs of yarn, the company recorded production at 7.432 million kgs (2001-02: 6.612 million kgs) showing capacity utilisation at 103.24% and increase in output by 12.4% over preceding year's.
During the year under review the company generated sales at Rs 479.66 million registering 17.8% growth over the preceding year's sales at Rs 406.90 million. Sales was record highest in its history.
Gross margin was slightly higher at 4.56% as compared to 4.14%. Hence Gross Profit shot up by 29.95% to 21.87 million from 16.83 million in the preceding year.
Despite increase in sales, the company has been able to slash selling and distribution expenses by 43.9% to Rs 5.81 million from Rs 10.35 million in the preceding year.
Financial charges were also lower. Net Profit before taxation almost exceeded breakeven and posted at Rs 1.14 million (FY 2001-02 loss before taxation Rs 12.97 million).

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Performance Statistics (Million Rupees)
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30 September 2003 2002
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Share Capital-Paid-up: 98.00 98.00
Capital Reserves: 3.24 3.24
Accumulated (Loss): (110.22) (118.98)
Shareholders Equity: (8.98) (17.74)
Surplus on Revaluation of F/A: 89.79 115.75
L.T Debts: 200.75 142.58
Deferred Liabilities: 10.82 6.71
Current Liabilities: 98.81 49.96
Fixed Assets- Tangible: 295.42 244.72
L.T Deposits: 0.48 0.48
Current Assets: 95.29 52.06
Total Assets: 391.19 297.26
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Sales, Profit & Pay Out
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Sales: 479.66 406.90
Gross Profit: 21.87 16.83
Operating Profit/(Loss): 7.93 (2.06)
Other Income: 3.50 2.83
Financial (Charges): (10.24) (13.74)
(Depreciation): (14.25) (25.18)
Profit/(Loss) Before Taxation: 1.14 (12.97)
Profit/(Loss) After Taxation: (2.18) (19.59)
(Loss) Per Share (Rs): (0.22) (2.25)
Share Price (Rs) Dated 29.01.2004: 5.55 -
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Financial Ratios
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Price/Earning Ratio: (-) -
Book Value Per Share: (0.92) (1.81)
Price/Book Value Ratio: (-) -
Debt/Equity Ratio: 71:29 51:49
Current Ratio: 0.96 1.04
Asset Turn Over Ratio: 1.23 1.37
Days Receivables: 14 7
Days Inventory: 23 13
Gross Profit Margin (%): 4.56 4.14
Operating Margin (%): 1.65 (0.51)
Net Profit Margin (%): (0.45) (4.81)
R.O.A (%): (0.25) (6.59)
R.O.C.E (%): (0.75) 7.92
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Plant Capacity & Production
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Yarn 20/s Count (Million Kgs)
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Installed Capacity: 7.199 7.043
Production: 7.432 6.612
Capacity Utilisation (%): 103.24 9.39
Number of Spindles Installed: 17,664 17,664
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COMPANY INFORMATION: Chairman & Chief Executive: Noor Elahi; Director: Gulzar Ahmed Naseem; Company Secretary: Asif Pervaiz Khawaja; Head Office: 35-Industrial Area, Gulberg III Lahore-II, Registered Office: 203, Faiyaz Centre SMCHS Karachi; Factory: Raiwind-Manga Road Raiwind (Punjab).
Copyright Business Recorder, 2004

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