This is a short analysis

1. FINANCI
AL
STATEM
ENTS
PHARMACEU
TICALS
INDUSTRY
PRESENTED BY
GROUP 2

2. OBJECTIVE
 ANALYZING the financial statements of
the pharmaceutical companies in
Bangladesh
 Comparing Average performance (last 3
years) of the these companies

3. Financial Analysis of
1.ACI Pharmaceuticals LTD
2.SQUARE Pharmaceuticals LTD
3.IBN SINA Pharmaceuticals Industry
Limited
4.Marico Bangladesh Limited
5.Renata limited
6.Glaxo SmithKline Bangladesh Ltd

4. INVENTORY TURNOVER
 Shows how many times inventory is sold and replaced
over a period of time.
 Cost of Goods Sold / Average Inventory

5. 0
5
10
15
20
25
30
35
40
45
50

6. DAYS ON HAND
365/Inventory Turnover

7. 0
20
40
60
80
100
120
140

8. Receivable Turnover
Net Value of Credit Sales/Average Account
Receivables

9. 0
200
400
600
800
1000
1200

10. Days of Sale Outstanding
Number of days taken to collect the revenue after
sales
Accounting Receivable/Sales Per day

11. 0
50
100
150
200
250
300
350
400
450

12. Accounts Payable Turnover
COGS or Purchase/Average accounts payable

13. 0
5
10
15
20
25
30
35
40
45
50

14. Number of Days Payable
Average of 365/Payable turnover

15. 0
100
200
300
400
500
600

16. Working Capital turnover
Sales / Working Capital

17. -250
-200
-150
-100
-50
0
50
100

18. Current Ratio
Current Asset/ Current Liabilities

19. 0
0.5
1
1.5
2
2.5

20. Cash Conversion Cycle
CCC= Inventory conversion period+ DSO-
Payable Deferrals Period

21. -150
-100
-50
0
50
100
150
200
250
300
350

22. Debt to Total Asset Ratio
Long Term Debt/Total Asset

23. 0
5
10
15
20
25
30
35
40

24. Sales Growth
It shows the increase or decrease of the sales
revenue

25. -200%
0%
200%
400%
600%
800%
1000%
1200%
1400%
1600%