Financial Analysis of Aramit Cement

1. 1
WELCOME
TO THE PRESENTATION

2. MD. LATIFUL ISLAM
ID#
Principles of Accounting (503)
Bangladesh Institute of Bank Management
Presented By -

3. 3
FINANCIAL
ANALYSIS
OF ARAMIT CEMENT LTD.

4. 4
ABOUT
ARAMIT CEMENT LTD.
Aramit Cement Limited is a sister concern of Aramit Group.
In 1963 Aramit Company was established under the umbrella of Belgium based
multinational company ETERNIT group.
In 1993, country's most eminent entrepreneur, freedom fighter, great politician
Honourable Late Akteruzzaman Chowdhury has taken over the shares of ETERNIT Group and
hand it over to his upstanding elder son Saifuzzaman Chowdhury.

5. 5
ABOUT
ARAMIT CEMENT LTD.
ARAMIT CEMENT LTD as a Public Limited Company 19th August, 1995.
Operational premises is at Kalurghat Heavy Industrial Estate, Mohora, Chittagong, Bangladesh.
On January 2017, the total yearly production capacity is 612,000 Metric Tons.
Company now has almost the holding capital almost BDT 500 million.

6. Slogan
To be regarded as the best cement company in
the country, thereby contributing to the social
and economic development of Bangladesh.
VISION
MISSION
To be the first choice of all users by being the market
leaders.
SLOGAN “A BINDER THAT BUILD YOUR NEAT ENVISION”
“LET’S CREATE YOUR DREAM”

7. Board Of Directors
S.M. Jamal Ahmed
Chairman
Rukhmila Zaman
Managing Director & CEO
Shukla Das
Deputy General Manager
K.M Hamidur Rahman
Director
S.M Rezaur Rahman
Managing Director
Md. Tohidul Anowar
Deputy Managing Director

8. FINANCIAL ANALYSIS

9. Statement Of
Cash Flow
For The Year Ended
30 JUNE,2017
Particular
01 July 2016
To 30 June 2017
01 January 2015
To 30 June 2016
Cash flow from operating activities
Net Cash Inflow (A) (478,949,064) (287,762,951)
Cash flow from investing activities
Net Cash Inflow (B) (151,676,106) (156,580,524)
Cash flow from financing activities
Net Cash Inflow (C) 641,639,989 448,091,386
Net Increase/Decrease of Cash & Cash
Equivalents (A+B+C) = (D)
11,014,819 3,747,911
Cash & Cash Equivalents at the Beginning of
the Period (E)
14,871,227 11,123,316
Cash & Cash Equivalents at the End of the
Period (D+E)
25,886,047 14,871,227
Net Operating Cash Flow Per Share 14.14 8.49

10. Statement Of
Changes In Equity
For the year ended 30 June,2017
Year Share
Capital
Share
Premium
General
Reserve
Retained
Earnings
Total Equity
01 Jan
2015
338,800,000 84,700,000 26,000,000 75,296,660 524,796,660
30 Jun
2016
338,800,000 84,700,000 26,000,000 35,881968 485,381,968
30 June
2017
338,800,000 84,700,000 26,000,000 71,559,319 377,940,681
Change By Year
In Million
$0
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
2015 2016 2017
Owner’s Equity Decreased By 28.42%

11. Statement Of
Profit Or Loss
For The Year Ended
30 JUNE,2017
Particular
01 July 2016
To 30 June 2017
01 January 2015
To 30 June 2016
Revenue 1,558,264,409 1,573,923,703
Cost Of Goods Sold (1,242,105,133) (1,180,640,430)
Gross Profit 316,159,276 393,319,273
Operating Expense (145,477,068) (113,855,649)
Operating Profit 1770,682,208 279,463,624
Financial Expenses (241,814,518) (254,362,874)
Other Operating Income 5,045,365 15,175,158
Profit Before WPP & WF (66,086,945) 40,275,908
Contribution to WF (2,013,796)
Profit Before Income Tax (66,086,945) 38,262,112
Income Tax Expenses (34,578,342) (9,916,804)
Profit After Income Tax (100,665,287) 28,345,308
Other Comprehensive Income - -
Total Comprehensive Profit/Loss (100,665,287) 28,345,308
Earning Per Share (EPS) (2.97) 0.84

12. ASSETS
BDT964
Million
Non-current
Assets
BDT2,383
Million
Current
Assets
BDT3,348
Million
Total
Assets
Almost
ON 30 JUNE,2017
30 June ,2016 –
Non-Current Assets – 980 Million Taka
Current Assets - 1,616 Million Taka
Total Assets - 2,597 Million TakaIncreased By 22.43%

13. LIABILITIES
2,970Millions BDT
On 30 June,2016
2,112Millions BDT
On 30 June,2017
Non-Current - 541,986,616/=
Current & Provisions - 2,428,360,793 /=
Non-Current - 509,007,828 /=
Current & Provisions - 1,602,765,953 /=
Decreased By 40.62%

14. Shareholder’s Equity
Share
Capital
Share
Premium
Reserve
& Surplus
General
Reserve
Retained
Earnings
338,800,000 84,7000,000 45,559,319 26,000,000 71,559,3192017
2016 338,800,000 84,7000,000 61,881,968 26,000,000 35,881,968
Share Holder’s Equity – 377,940,681 /=
Share Holder’s Equity – 485,381,968 /=

15. KEY
FINDINGS :
Gross Profit Margin in 2016 - 24.98%
Gross Profit Margin in 2017 - 20.28%
Gross Profit Margin decreased by 4.7 %
Net Profit Margin in 2016 - 1.80%
Net Profit Margin in 2017- (-6.40%)
Net Profit Margin decreased by 4.6%
Debt-Equity Ratio in 2016- 6.12 : 1
Debt-Equity Ratio in 2017- 5.59: 1
Debt-Equity Ratio decreased by 10.37%

16. FINANCIAL POSITION
Financial Position ,30 June 2017
Financial Position ,30 June 2016
Non-Current Assets Current Assets
Non-Current Liabilities Current Liabilities Share Holder’s Equity
KEY FINDINGS :

17. NET ASSETS &
CONTIGENT LIABILITIES
11.16
14.33
2017
2016
KEY FINDINGS :
Decreased by 3.17 per share.

18. DECISIONS
INVESTING
DECISIONS
Current Financing Health
of the company is sinking.
The growth of investment
in share & bond is
declining .
LENDING
DECISION
Liabilities for each share
holder are increased in
comparison of previous
year.
CORPORATE
GOVERNACE
Need clear understanding
about public perception,
track efficiency, analysis
about product performance
and develop the strategies

19. 19
THANK
YOU !
Have A Nice Day!