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RELEVENT RATIO

Description Variable 2008


Common stock equity CSE 885987077
Earnings Per Share EPS 80.22
P/E ratio P/E 24.71
Comprehensive Net Income(OI-NFE) CNI 176034367.4
Net Borrowing Cost(NFEt/NFOt-1) NBC
Financial Leverege(nfo/cse) FLEV 1.29
Return on net operating asset(Oit/NOAt-1) RONA
Return on net operating asset with[rooa+(ollev*olspread) RONA(2) 0.13
Return on net operating asset with(PM*ATO) RONA(3) 0.13
Sales profit margin(oi/saLes) PM 0.06
Asset turnover(sales/noa) ATO 2.11
Spread(rnoa-nbc) SPREAD
Operating liabilities Leverage OLLEV 0.24
Extent of implicit Charge io/ol 0.09
Return On Operating Assets ROOA 0.12
Return on Common Equity ROCE(1)
Return on Common Equity(Sales PM and Other Income) ROCE(2)
Return on Common Equity(with ROOA) ROCE(3)
Rsidual Earnings(CNI-(Pw*CSEt-1) RE
Residual Operating Income ReOl 2096315672.95
Growth g

Implicit Charge 46297176.8


OLSPREAD 0.03
SALES OI(Sales-oe) 191283561

Value of The Firm V

Short Term Borrowing Rate 13%


long Term Borrowing Rate 12.50%
Annualized
2009 2010(q1)
Amt of '10
1080830460 1132288381 4529153524
176.83 22.93
15.79 36.92
347883687.53 49715459.8 49715459.8
-0.05 0
0.21 0.17 0.17
0.14 0.04 0.15
0.22 0.04 0.15
0.22 0.04 0.15
0.07 0.06
3.27 0.59 2.36
0.19 0.04 0.04
0.37 0.42
0.09 0.09
0.19 0.05
0.18 0.04 0.18
0.18 0.04 0.18
0.26 0.04 0.18
267591108.7 100911578.8 100911578.8
1473824428.92 1250793139.18 5003172556.71
0.7 0.85

45917093.13 52374545.45
0.09 -0.04
261830082 38698181

916057929.94 4396033000 4396033000

13% 13%
12.50% 12.50%
Description 30.06.2010 30.06.2009
Operating Assets
Property,Plant & Equipment 1,626,058,182 1,652,858,070
Inventories 925,958,951 510,503,705
Material in Transit 105,876,637 8,249,151
Trade and other receivables 506,149,227 20,351,784
Advance,deposits and prepayments 1,725,600,312 27,401,577
Deferred Revenue Expenditure 5,728,481 7,637,975
Total 4,895,371,790 2,227,002,262

Financial Assets
Investment 105,600,000 209,044,373
Advance income tax - -
Cash & cash equivalents 20,344,158 36,794,708
Total 125,944,158 245,839,081

Operating Liabilities
Trade & other paybles 40,827,802 33,344,110
Deferred Tax Liability - -
Current Account with Sister Concern 109,478,669 -
Bills Payable 2,834,228,968 380,002,936
Outstanding Liabilities 62,387,976 45,842,635
Total 3,046,923,415 459,189,681

Financial Liabilities
Term loan 712,962,106 571,566,394
Lease Liability - 126,534,917
Accepted Liability 5,981,822 232,393,908
Short-term loan 319,993,779 119,200,428
Total 1,038,937,707 1,049,695,647

Net Operating Assets (NOA) 1,848,448,375 1,767,812,581


Net Financial Obligations(NFO) 912,993,549 803,856,566

Financial Expenses
Interest Expense 141,999,049 56,501,617
Bank Charge and Commission 40,901,252 31,551,842
Interest on Lease 23,288,072 -
Total 206,188,373 88,053,459
Financial Income
Share of income of assosiated company - 3,260,000
Cash Assistance 160,061,785 57,295,816
Total 160,061,785 60,555,816
Net Financial Expenses 46,126,588 27,497,643
Net Financial Expenses(NFE) (After Tax) 33,441,776 19,935,791

Operating Expenses
cost of sales 3,498,535,565 1,549,759,242
Operating Expenses 159,098,524 45,924,159
Total 3,657,634,089 1,595,683,401

Operating Revenue
Sales 4,225,824,055 1,726,909,600
Total 4,225,824,055 1,726,909,600

Operating Income 568,189,966 131,226,199


Operating Income(OI)(After Tax) 254,753,407 287,997,664
30.06.2008

1,446,202,831
352,946,978
32,627,183
325,495,722
121,978,266
9,547,469
2,288,798,449

135,700,000
-
27,356,124
163,056,124

43,746,276
-
17,472,439
727,495,463
58,499,414
847,213,592

536,364,060
157,536,122
550,866,150
137,379,916
1,382,146,248

1,441,584,857
1,219,090,124

53,882,979
61,699,426
-
115,582,405
-
-
-
115,582,405
83,797,244

2,262,861,877 0.25% 0.25%


61,284,567
2,324,146,444

2,502,286,000 5.00%
2,502,286,000

178,139,556
49,202,462
Company Id 13211
Company Name Singer Bangladesh Ltd.
Industry Engineering

Description Variable
total assets asset
operating assets oa
financial assets fa
operating liabilities ol
common stock equity(CSE) cse
net operating assets noa
net financial obligations nfo
paid up capital capital
face value of share fval
Earning per share eps
other operating income ooi
Net asset value per share nav
Net profit after taxes (Comprehensive net income) cni
% of stock dividend stdiv
Right shares issued rightshare
Operating income after tax oi
Net financial expenses nfe
net sales sale
30.06.10 30.06.09 30.06.08
5021315948 2472841343 2451854573
4895371790 2227002262 2288798449
125944158 245839081 163056124
3046923415 459189681 847213592
935454827 963956016 224494733
1848448375 1767812581 1441584857
912993549 803856566 1219090124
260000000 95000000 95000000
100 100 100
315.05 104.64 59.26
52996658 213813279 12394521
394.84 481.67 504.61
176034367.4 347883687.53 49715459.8
n/a n/a n/a 2.02%
n/a n/a n/a
254753407.25 287997663.83 49202462.13
78719039.85 -59886023.7 -512997.68
4281291373 4261076215 778386674
4.16%