出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Fertilizer is the main ingredient of the agriculture sector which is the back bone of the Pakistan’s economy. Presently Pakistan contributes approximately 1/3 rd into the agriculture sector. In order to cultivate and promote the agriculture sector of the country, it is crucial for the fertilizer sector to nurture in a profitable manner. The main purpose of the financial analysis is to compare the profitability, expansion of the company and financial soundness of the sector. In this study, the researcher made an effort to explore the financial soundness and performance of the Fertilizer Sector in which 7 companies namely Engro Fertilizer Limited (EFL), Fatima Fertilizer Limited (FFL), Fauji Fertilizer Limited (FFL), Fauji Bin Qasim Limited (FBL), Dawood Hercules Fertilizers Limited (DHFL), Pak Arab Fertilizers Limited (PFL), Agritech Fertilizers Limited (AGL) are listed on Karachi Stock Exchange, KSE (100) for the period of 2010 – 2013, on the basis of setting up affiliation between the items of the financial position and financial performance. In order to build the relationship various types of ratios such as solvency, liquidity, activity, profitability and market ratios are used. The time frame obtained for the study is four years from 2010 – 2013. Key w ords : Fertilizer Sector, Ratios, Financial Statements.
