Financial Performance Analysis
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Financial Performance Analysis
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Financial Performance Analysis
- 2. Group Member Fatema Tuz Zohora 13-1-12-0137 Samema Akther 13-1-12-0143 Md. Atiqur Rahman 13-1-12-0146 Mst. Sharmin Akhter 13-1-12-0150
- 3. TOPIC Financial Performance Analysis of Textile Industry in Bangladesh
- 4. Company Overview β’ Alif Industry Limited β’ H.R. Textile Limited β’ Square Textile Limited
- 5. Alif Industries Limited Economic Earnings 2009 2010 2011 2012 2013 2014 Cost of Debt 0.74% 11.51% 13.61% 18.79% 15.43% 4.08% 0.00% 2.00% 4.00% 6.00% 8.00% 10.00% 12.00% 14.00% 16.00% 18.00% 20.00% AxisTitle Cost of Debt 2009 2010 2011 2012 2013 2014 Total Cost of Equity (Dividend) 10.00% 12.50% 12.50% 15.00% 12.50% 10.00% 0.00% 2.00% 4.00% 6.00% 8.00% 10.00% 12.00% 14.00% 16.00% AxisTitle Total Cost of Equity (Dividend)
- 6. Alif Industries Limited Economic Earnings cont. 0 5000000 10000000 15000000 20000000 25000000 30000000 35000000 40000000 45000000 50000000 2009 2010 2011 2012 2013 2014 Alif Industries Limited (Economic Earnings) 34956550.79 42780711.41 46308855.21 44174182.96 22566719.66 1024770.057 AxisTitle Alif Industries Limited (Economic Earnings)
- 7. HR Textile Limited Economic Earnings 2009 2010 2011 2012 2013 2014 Cost of Debt 14.02% 16.50% 34.76% 41.16% 26.98% 18.06% 0.00% 5.00% 10.00% 15.00% 20.00% 25.00% 30.00% 35.00% 40.00% 45.00% AxisTitle Cost of Debt 2009 2010 2011 2012 2013 2014 Total Cost of Equity (Dividend) 10.00% 15.00% 15.00% 15.00% 15.00% 12.50% 0.00% 2.00% 4.00% 6.00% 8.00% 10.00% 12.00% 14.00% 16.00% AxisTitle Total Cost of Equity (Dividend)
- 8. HR Textile Limited Economic Earnings cont. 0 5000000 10000000 15000000 20000000 25000000 30000000 35000000 40000000 45000000 50000000 2009 2010 2011 2012 2013 2014 HR Textile Limited (Economic Earnings) 31336765.6 38019038.12 45039053 37945647.81 26201785.56 11697932.48 AxisTitle HR Textile Limited (Economic Earnings)
- 9. Square Textile Limited Economic Earnings 2009 2010 2011 2012 2013 2014 Cost of Debt 14.72% 7.16% 21.50% 192.58% 4.15% 4.06% 0.00% 50.00% 100.00% 150.00% 200.00% 250.00% AxisTitle Cost of Debt 2009 2010 2011 2012 2013 2014 Total cost of Equity 31.00% 36.00% 36.00% 33.00% 30.00% 30.00% 27.00% 28.00% 29.00% 30.00% 31.00% 32.00% 33.00% 34.00% 35.00% 36.00% 37.00% AxisTitle Total cost of Equity
- 10. Square Textile Limited Economic Earnings cont. -1E+08 0 100000000 200000000 300000000 400000000 500000000 600000000 700000000 2009 2010 2011 2012 2013 2014 Square Textile Limited (Economic Earnings) 470108984.1 512685400.8 666436866.7 337658872.4 240079077.5 -1.340636611 AxisTitle Square Textile Limited (Economic Earnings)
- 12. Cross Section Statement Analysis for Balance Sheet Particulars: Alif HR Square Current Assets: 80.34% 60.24% 62.30% Non Current Assets 19.66% 39.76% 37.70% Total Assets 100.00% 100.00% 100.00% Current Liabilities 42.85% 55.83% 17.66% Debt Calculation 82.71% 14.25% 8.03% Shareholders Equity: 3.88% 32.18% 82.34%
- 13. Cross Section Statement Analysis for Income Statement Particulars Alif HR Square Turnover 100.00% 100.00% 100.00% Gross Profit 28.53% 14.50% 16.98% Operating Income 23.50% 3.80% 12.95% Financial Expenses 0.00% 0.00% 0.40% Net Profit After Tax 11.48% 3.12% 10.58%
- 15. Activities Analysis Ratio Inventory Turnover Ratio Alif Industry HR Textile Square Textile Mean 3.7995 10.6409 3.2578 Com. Avg. 5.8994 0.0000 2.0000 4.0000 6.0000 8.0000 10.0000 12.0000 AxisTitle Chart Title Company Mean Com. Average Alif 3.7995 5.8994HR 10.6409 Square 3.2578 Inventory SoldgoodsofCost RatioturnoverInventory ο½
- 16. Receivables Turnover Ratio Alif Industry HR Textile Square Textile Mean 16.1633 4.3438 2.6895 Com. Avg. 7.7322 0.0000 2.0000 4.0000 6.0000 8.0000 10.0000 12.0000 14.0000 16.0000 18.0000 AxisTitle Chart Title Company Mean Com. Average Alif 16.1633 7.7322HR 4.3438 Square 2.6895 ceivableAverage Sales RatioTueroverceivables Re Re ο½
- 17. Accounts Payable Turnover Alif Industry HR Textile Square Textile Mean 18 3 33 Com. Avg. 18 0 5 10 15 20 25 30 35 AxisTitle Chart Title Company Mean Com. Average Alif 18 18HR 3 Square 33 PayableAccounts Purchase TurnoverPayable ο½
- 18. Working capital Turnover Alif Industry HR Textile Square Textile Mean 2.1006 15.0910 1.9285 Com. Avg. 6.3734 0.0000 2.0000 4.0000 6.0000 8.0000 10.0000 12.0000 14.0000 16.0000 AxisTitle Chart Title Company Mean Com. Average Alif 2.1006 6.3734HR 15.0910 Square 1.9285 CapitalkingAverageWor Sales noverCapitalTurWorking ο½
- 19. Long-Term (Investment) Activity Ratios Fixed Assets Turnover Ratio Alif Industry HR Textile Square Textile Mean 0.7288 3.3190 2.2382 Com. Avg. 2.0953 0.0000 0.5000 1.0000 1.5000 2.0000 2.5000 3.0000 3.5000 AxisTitle Chart Title Company Mean Com. Average Alif 0.7288 2.0953HR 3.3190 Square 2.2382 AssetsFixed Sales TurnoverAssetFixed ο½
- 20. Total Assets Turnover Alif Industry HR Textile Square Textile Mean 0.3618 1.3073 0.7712 Com. Avg. 0.8134 0.0000 0.2000 0.4000 0.6000 0.8000 1.0000 1.2000 1.4000 AxisTitle Chart Title Company Mean Com. Average Alif 0.3618 0.8134HR 1.3073 Square 0.7712 assetsTotal Sales turnoverassetTotal ο½
- 21. Liquidity Analysis Current Ratio Alif Industry HR Textile Square Textile Mean 1.9035 1.0121 2.2127 Com. Avg. 1.7094 0.0000 0.5000 1.0000 1.5000 2.0000 2.5000 AxisTitle Chart Title Company Mean Com. Average Alif 1.9035 1.7094HR 1.0121 Square 2.2127 sLiabilitieCurrent AssetsCurrent RatioCurrent ο½
- 22. Quick Ratio Alif Industry HR Textile Square Textile Mean 1.2863 0.6442 1.1116 Com. Avg. 1.0140 0.0000 0.2000 0.4000 0.6000 0.8000 1.0000 1.2000 1.4000 AxisTitle Chart Title Company Mean Com. Average Alif 1.2863 1.0140HR 0.6442 Square 1.1116 sLiabilitieCurrent ceiablesCASecMarCash RatioQuick Re/. ο«ο« ο½
- 23. Cash Flow from Operation Ratio Alif Industry HR Textile Square Textile Mean 0.9780 0.0796 0.1315 Com. Avg. 0.3964 0.0000 0.2000 0.4000 0.6000 0.8000 1.0000 1.2000 AxisTitle Chart Title Company Mean Com. Average Alif 0.9780 0.3964HR 0.0796 Square 0.1315 sLiabilitieCurrent OperationfromFlowCash RatioerationFlowFromOpCash ο½
- 24. Defensive Interval Alif Industry HR Textile Square Textile Mean 4197.32 942.85 3032.66 Com. Avg. 2724.28 0.00 500.00 1000.00 1500.00 2000.00 2500.00 3000.00 3500.00 4000.00 4500.00 AxisTitle Chart Title Company Mean Com. Average Alif 4197.32 2724.28HR 942.85 Square 3032.66 eExpenditurojected ceivableCASecMarCash X IntervalDefensive Pr Re/. 365 ο«ο« ο½
- 25. Long-Term Debt & Solvency Analysis Debt to Total Capital Alif Industry HR Textile Square Textile Mean 0.2654 0.1584 0.1140 Com. Avg. 0.1792 0.0000 0.0500 0.1000 0.1500 0.2000 0.2500 0.3000 AxisTitle Chart Title Company Mean Com. Average Alif 0.2654 0.1792HR 0.1584 Square 0.1140 CapitalTotal DebtTotal CapitaltoDebt ο½
- 26. Debt to Total Equity Alif Industry HR Textile Square Textile Mean 3.7980 0.5792 0.1855 Com. Avg. 1.5209 0.0000 0.5000 1.0000 1.5000 2.0000 2.5000 3.0000 3.5000 4.0000 AxisTitle Chart Title Company Mean Com. Average Alif 3.7980 1.5209HR 0.5792 Square 0.1855 EquityTotal DebtTotal EquitytoDebt ο½
- 27. Times Interest Earned Alif Industry HR Textile Square Textile Mean 6.3864 3.1156 13.2780 Com. Avg. 7.5933 0.0000 2.0000 4.0000 6.0000 8.0000 10.0000 12.0000 14.0000 AxisTitle Chart Title Company Mean Com. Average Alif 6.3864 7.5933HR 3.1156 Square 13.2780 ExpensesInterest EBITTaxesInterestBeforeEarning EarnedInterestTimes )(& ο½
- 28. Cash From Operation (CFO) to debt Ratio Alif Industry HR Textile Square Textile Mean 1.201 0.350 1.555 Com. Avg. 1.036 0.000 0.200 0.400 0.600 0.800 1.000 1.200 1.400 1.600 1.800 AxisTitle Chart Title Company Mean Com. Average Alif 1.201 1.036HR 0.350 Square 1.555 DebtTotal CFO DebttoCFO ο½
- 30. Profitability Analysis Return on Sales Gross Profit Margin Alif Industry HR Textile Square Textile Mean 19% 15% 18% Com. Avg. 17% 0% 2% 4% 6% 8% 10% 12% 14% 16% 18% 20% AxisTitle Chart Title Company Mean Com. Average Alif 19% 17%HR 15% Square 18% Sales ofitGross inMGross Pr arg ο½
- 31. Operating Margin Alif Industry HR Textile Square Textile Mean 12% 4% 13% Com. Avg. 10% 0% 2% 4% 6% 8% 10% 12% 14% AxisTitle Chart Title Company Mean Com. Average Alif 12% 10%HR 4% Square 13% Sales ncomeOperatingI inMOperating ο½arg
- 32. Profit Margin Alif Industry HR Textile Square Textile Mean 18% 6% 14% Com. Avg. 13% 0% 2% 4% 6% 8% 10% 12% 14% 16% 18% 20% AxisTitle Chart Title Company Mean Com. Average Alif 18% 13%HR 6% Square 14% Sales EBIT TaxterestinBeforeInM ο½&arg
- 33. Pretax Margin Alif Industry HR Textile Square Textile Mean 15% 3% 13% Com. Avg. 10% 0% 2% 4% 6% 8% 10% 12% 14% 16% AxisTitle Chart Title Company Mean Com. Average Alif 15% 10%HR 3% Square 13% Sales EBToreTaxEarningBef inetaxM )( argPr ο½
- 34. Net Profit Margin Alif Industry HR Textile Square Textile Mean 13% 3% 11% Com. Avg. 9% 0% 2% 4% 6% 8% 10% 12% 14% AxisTitle Chart Title Company Mean Com. Average Alif 13% 9%HR 3% Square 11% Sales NetIncome inofitMNet ο½argPr
- 35. Return on Investment (ROI) Return on Assets Alif Industry HR Textile Square Textile Mean 4% 4% 8% Com. Avg. 6% 0% 1% 2% 3% 4% 5% 6% 7% 8% 9% AxisTitle Chart Title Company Mean Com. Average Alif 4% 6%HR 4% Square 8% AssetsTotal IncomeNet ROA ο½
- 36. Return on Total Capital Alif Industry HR Textile Square Textile Mean 7% 18% 14% Com. Avg. 13% 0% 2% 4% 6% 8% 10% 12% 14% 16% 18% 20% AxisTitle Chart Title Company Mean Com. Average Alif 7% 13%HR 18% Square 14% )'( EquityrsStockholdeTotalDebtAverage EBIT ROTC ο« ο½
- 37. Return on Equity Alif Industry HR Textile Square Textile Mean 23% 13% 12% Com. Avg. 16% 0% 5% 10% 15% 20% 25% AxisTitle Chart Title Company Mean Com. Average Alif 23% 16%HR 13% Square 12% EquityrsStockholde IncomeNet ROE ' ο½
- 38. Market Ability Ratio Earning Per Share Alif Industry HR Textile Square Textile Mean 1.31 1.96 5.00 Com. Avg. 2.76 0.00 1.00 2.00 3.00 4.00 5.00 6.00 AxisTitle Chart Title Company Mean Com. Average Alif 1.31 2.76HR 1.96 Square 5.00 rsStockholdeofNo IncomeNet sharePerEarning . ο½
- 39. P/E ratio Alif Industry HR Textile Square Textile Mean 16.59 15.46 19.33 Com. Avg. 17.13 0.00 5.00 10.00 15.00 20.00 25.00 AxisTitle Chart Title Company Mean Com. Average Alif 16.59 17.13HR 15.46 Square 19.33 SharePerEarning iceMarket RatioEarningice Pr Pr ο½
- 40. Book Value per share Alif Industry HR Textile Square Textile Mean 18.89 14.63 39.92 Com. Avg. 24.48 0.00 5.00 10.00 15.00 20.00 25.00 30.00 35.00 40.00 45.00 AxisTitle Chart Title Company Mean Com. Average Alif 18.89 24.48HR 14.63 Square 39.92 ShareofNo EquityrsShareholdeTotal SharePerValueBook . ο½
- 41. Market to Book Value Alif Industry HR Textile Square Textile Mean 4.41 1.97 2.30 Com. Avg. 2.89 0.00 0.50 1.00 1.50 2.00 2.50 3.00 3.50 4.00 4.50 5.00 AxisTitle Chart Title Company Mean Com. Average Alif 4.41 2.89HR 1.97 Square 2.30 SharePerValueBook iceMarket ValueBooktoMarket Pr ο½