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Rupees in Million (unless noted)

2011
Sales Volume (Million Tons)

12.9

Profit & Loss Account


Sales Revenue
Net Revenue
Gross Profit
Operating Profit / (Loss)
Marketing & Administrative Expenses
Profit / (Loss) before Tax
Profit / (Loss) after Tax
Earning / (Loss) before Interest, taxes,
depreciation & Amortization (EBITDA)
Capex

2010
14.2

974,917 877,173
820,530 742,758
34,280
29,166
21,233
25,217
6,690
5,181
17,974
17,963
9,050
14,779

Balance Sheet
Share Capital
Reserves
Shareholders' Equity
Property Plant & Equipment
Net current assets
Long Term Liabilities

2009
13.2

2008
13.0

2007
11.8

2006
9.8

2005
9.7

719,282 583,214 411,058 352,515 253,777


612,696 495,279 349,706 298,250 212,504
3,010 30,024
12,259
17,207 13,746
(5,577) 22,451
7,950
11,264
9,340
5,113
4,425
3,748
3,428
3,219
(11,357) 21,377
7,122
11,418
9,191
(6,699) 14,054
4,690
7,525
5,656

31,017
859

29,028
559

(3,983)
694

23,912
620

9,420
1,609

1,715
40,188
41,903
6,114
35,302
3,257

1,715
27,621
29,336
6,411
23,298
2,836

1,715
19,156
20,871
7,056
8,666
2,528

1,715
29,250
30,965
7,567
22,143
2,409

1,715
19,224
20,939
8,138
11,128
2,412

1,715
19,098
20,813
7,674
10,978
2,299

1,715
15,830
17,545
8,256
7,970
1,999

13,385 10,546
751
1,506

Profitabiltiy Ratios
Gross Profit ratio
Net Profit ratio
EBITDA margin
Return on Shareholders' Equity
Return on total assets
Return on capital employed

%
%
%
%
%
%

3.5
1.5
3.18
35.3
5.6
66.2

3.3
1.0
3.31
30.8
4.5
86.6

0.4
(0.9)
(0.55)
(32.1)
(4.4)
(21.9)

5.1
2.4
4.10
45.4
11.1
68.1

3.00
1.14
2.29
22.4
6.30
35.4

4.88
2.13
3.81
36.2
10.72
54.1

5.42
2.23
4.21
32.2
10.80
48.9

Asset utilisation
Inventory turnover ratio
Debtor turnover ratio
Creditor turnover ratio
Total asset turnover ratio
Fixed asset turnover ratio

x
x
x
x
x

12.7
8.0
5.7
4.19
155.7

14.4
8.9
6.1
4.93
130.3

11.8
12.6
6.3
5.13
98.4

10.1
24.6
9.6
5.78
74.3

11.7
32.5
10.8
5.70
52.0

11.5
38.1
12.5
5.76
44.3

11.2
39.9
13.5
5.37
31.7

Rs.
Rs.
Rs.
Rs.
Rs.
x
Rs.
%
%
x

86.17
264.58
313.80
236.68
244
3.1
10.0
11.60
3.78
8.59

52.76
260.20
342.95
218.33
171
4.9
8.0
15.16
3.07
6.58

(39.05)
213.65
428.79
96.00
121
(5.5)
5.0
2.34
-

81.9
417.2
539.7
317.5
180
5.1
23.5
28.68
5.63
3.48

27.3
391.5
418.3
280.5
121.7
14.3
21.0
76.8
5.36
1.30

43.9
309.0
452.3
264.6
121.0
7.0
34.0
77.5
11.00
1.29

33.0
386.0
490.1
239.0
102.0
11.6
26.0
78.8
6.74
1.26

2.5
1.16
0.72

2.8
1.14
0.79

1.07
0.75

16.4
1.24
0.57

6.86
1.22
0.64

12.74
1.24
0.63

25.21
1.24
0.62

Summary of Cash Flow Statement


(8,419)
Net cash (outflow)/inflow from operating activities
(397)
Net cash (outflow)/inflow from investing activities
(2,306)
Net cash (outflow)/inflow from financing activities
(19,531)
Cash & cash equivalents at end of the year

4,958
88
(1,944)
(8,409)

(4,829)
4,116
(3)
(173)
512 (9,716)
(11,510) (7,191)

3,716
(708)
(1,590)
(1,418)

1,703
(174)
4,036
2,836

5,308
(1,220)
(3,087)
(192)

Investment
Earning per share
Market value per share (Year End)
Highest Price
Lowest Price
Break-up value
Price earning ratio (P/E)
Dividend per share
Dividend payout
Dividend yield
Dividend cover ratio
Leverage
Interest Cover ratio
Current Ratio
Quick Ratio

84

x
x

Balance Sheet
2011

2010

2009

2008

2007

2006

2005

2.33%
0.88%
0.12%
0.06%
0.36%
3.75%

3.17%
1.00%
0.16%
0.06%
0.00%
4.39%

4.60%
1.40%
0.26%
0.05%
3.28%
9.60%

5.95%
2.13%
0.38%
0.06%
0.32%
8.84%

10.89%
4.00%
0.84%
0.09%
0.54%
16.36%

10.94%
4.67%
0.99%
0.11%
0.58%
17.29%

15.78%
4.43%
1.47%
0.20%
0.24%
22.13%

0.06%
28.97%
58.10%
0.20%
0.18%
7.20%
0.02%
0.88%

0.07%
26.53%
52.48%

0.09%
49.06%
26.67%

0.17%
39.55%
18.20%

0.18%
40.14%
16.70%

0.25%
39.35%
12.98%

Loans and advances


Deposits and short term prepayments
Other receivables
Taxation - net
Cash and bank balances

0.04%
36.31%
47.48%
0.16%
0.39%
8.57%
2.40%
0.88%

0.27%
0.36%
8.35%
0.46%
1.88%

0.31%
0.32%
12.34%
0.00%
2.37%

0.49%
2.12%
21.08%
0.00%
2.04%

0.39%
1.84%
20.75%
0.00%
2.71%

0.41%
1.39%
19.80%
0.00%
3.67%

Total Current Assets

96.25%

95.61%

90.40%

91.16%

83.64%

82.71%

77.87%

VERTICAL ANALYSIS
Property, plant and equipment
Long term investments
Long term loans, advances and receivables
Long term deposits and prepayments
Deferred tax
Total Non-Current Assets
Current Assets
Stores, spares and loose tools
Stock-in-trade
Trade debts

Net Assets in Bangladesh


Total Assets

100.00% 1 00.00%

100.00% 100.00% 100.00% 100.00% 100.00%

EQUITY AND LIABILITIES


Share Capital
Reserves
Total Shareholders Equity
Long term deposits
Retirement and other service benefits
Total Long term Liabilities
Trade and other payables
Provisions
Accrued interest / mark-up
Short term borrowings
Taxes payable
Total Current Liabilities

HORIZONTAL ANALYSIS
Property, plant and equipment
Total Non-Current Assets
Stock-in-trade
Trade debts
Other receivables
Cash and bank balances
Total Current Assets
Total Assets
Share Capital
Reserves
Total Shareholders Equity
Total Long term Liabilities
Trade and other payables

0.65%
15.30%
15.95%

0.85%
13.66%
14.51%

1.12%
12.49%
13.60%

0.39%
0.85%
1.24%

0.47%
0.93%
1.40%

0.56%
1.09%
1.65%

0.66%
1.24%
1.90%

1.03%
2.20%
3.23%

1.06%
2.22%
3.28%

1.29%
2.53%
3.82%

73.04%
0.26%
0.16%
9.34%
0.00%

77.15%
0.34%
0.16%
6.44%
0.00%

71.78%
0.45%
0.36%
12.16%
0.00%

63.78%
0.57%
0.17%
8.65%
0.57%

55.44%
0.92%
0.18%
12.13%
0.09%

52.47%
1.11%
0.17%
10.90%
2.42%

49.30%
1.44%
0.12%
9.20%
2.57%

82.81% 84.09%
100.00% 1 00.00%

1.35%
23.01%
24.36%

2.29%
25.72%
28.02%

2.44%
27.22%
29.66%

3.28%
30.26%
33.54%

84.75%
73.74%
68.76%
67.06%
62.64%
100.00% 100.00% 100.00% 100.00% 100.00%

2011

2010

2009

2008

2007

2006

2005

74%
85%
463%
1837%
217%
120%
621%
502%
100%
254%
239%
163%
744%

78%
77%
285%
1730%
141%
93%
475%
387%
100%
174%
167%
142%
605%

85%
127%
198%
1186%
124%
150%
340%
293%
100%
121%
119%
126%
427%

92%
97%
303%
499%
151%
157%
284%
243%
100%
185%
176%
121%
314%

99%
106%
144%
200%
152%
79%
153%
143%
100%
121%
119%
121%
161%

93%
105%
137%
173%
141%
99%
142%
134%
100%
121%
119%
115%
143%

100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%

91

Balance Sheet
2011

2010

2009

2008

2007

2006

2005

2.33%
0.88%
0.12%
0.06%
0.36%
3.75%

3.17%
1.00%
0.16%
0.06%
0.00%
4.39%

4.60%
1.40%
0.26%
0.05%
3.28%
9.60%

5.95%
2.13%
0.38%
0.06%
0.32%
8.84%

10.89%
4.00%
0.84%
0.09%
0.54%
16.36%

10.94%
4.67%
0.99%
0.11%
0.58%
17.29%

15.78%
4.43%
1.47%
0.20%
0.24%
22.13%

0.06%
28.97%
58.10%
0.20%
0.18%
7.20%
0.02%
0.88%

0.07%
26.53%
52.48%

0.09%
49.06%
26.67%

0.17%
39.55%
18.20%

0.18%
40.14%
16.70%

0.25%
39.35%
12.98%

Loans and advances


Deposits and short term prepayments
Other receivables
Taxation - net
Cash and bank balances

0.04%
36.31%
47.48%
0.16%
0.39%
8.57%
2.40%
0.88%

0.27%
0.36%
8.35%
0.46%
1.88%

0.31%
0.32%
12.34%
0.00%
2.37%

0.49%
2.12%
21.08%
0.00%
2.04%

0.39%
1.84%
20.75%
0.00%
2.71%

0.41%
1.39%
19.80%
0.00%
3.67%

Total Current Assets

96.25%

95.61%

90.40%

91.16%

83.64%

82.71%

77.87%

VERTICAL ANALYSIS
Property, plant and equipment
Long term investments
Long term loans, advances and receivables
Long term deposits and prepayments
Deferred tax
Total Non-Current Assets
Current Assets
Stores, spares and loose tools
Stock-in-trade
Trade debts

Net Assets in Bangladesh


Total Assets

100.00% 1 00.00%

100.00% 100.00% 100.00% 100.00% 100.00%

EQUITY AND LIABILITIES


Share Capital
Reserves
Total Shareholders Equity
Long term deposits
Retirement and other service benefits
Total Long term Liabilities
Trade and other payables
Provisions
Accrued interest / mark-up
Short term borrowings
Taxes payable
Total Current Liabilities

HORIZONTAL ANALYSIS
Property, plant and equipment
Total Non-Current Assets
Stock-in-trade
Trade debts
Other receivables
Cash and bank balances
Total Current Assets
Total Assets
Share Capital
Reserves
Total Shareholders Equity
Total Long term Liabilities
Trade and other payables

0.65%
15.30%
15.95%

0.85%
13.66%
14.51%

1.12%
12.49%
13.60%

0.39%
0.85%
1.24%

0.47%
0.93%
1.40%

0.56%
1.09%
1.65%

0.66%
1.24%
1.90%

1.03%
2.20%
3.23%

1.06%
2.22%
3.28%

1.29%
2.53%
3.82%

73.04%
0.26%
0.16%
9.34%
0.00%

77.15%
0.34%
0.16%
6.44%
0.00%

71.78%
0.45%
0.36%
12.16%
0.00%

63.78%
0.57%
0.17%
8.65%
0.57%

55.44%
0.92%
0.18%
12.13%
0.09%

52.47%
1.11%
0.17%
10.90%
2.42%

49.30%
1.44%
0.12%
9.20%
2.57%

82.81% 84.09%
100.00% 1 00.00%

1.35%
23.01%
24.36%

2.29%
25.72%
28.02%

2.44%
27.22%
29.66%

3.28%
30.26%
33.54%

84.75%
73.74%
68.76%
67.06%
62.64%
100.00% 100.00% 100.00% 100.00% 100.00%

2011

2010

2009

2008

2007

2006

2005

74%
85%
463%
1837%
217%
120%
621%
502%
100%
254%
239%
163%
744%

78%
77%
285%
1730%
141%
93%
475%
387%
100%
174%
167%
142%
605%

85%
127%
198%
1186%
124%
150%
340%
293%
100%
121%
119%
126%
427%

92%
97%
303%
499%
151%
157%
284%
243%
100%
185%
176%
121%
314%

99%
106%
144%
200%
152%
79%
153%
143%
100%
121%
119%
121%
161%

93%
105%
137%
173%
141%
99%
142%
134%
100%
121%
119%
115%
143%

100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%

91

LIQUIDITY RATIOS
1-CURRENT RATIO :
Current ratio measures the firms
ability to meet its short-term obligations. It is expressed
as follows
Current Ratio= current Assets / current liabilities
2010
Current Ratio=

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