ACI

1. Financial Statement Analysis
Of
ACI Limited
Dewan MD. Jahid
Green Business School
Green University
Mirpur

2. Letter of Transmittal
23th August 2016
Prof. M. M Khan
Advisor
Green Business School
Subject: Submitting a Report on Financial Statement Analysis of ACI Ltd.
Dear Sir,
I would like to thank you for giving me the opportunity of doing this assignment on this subject
to prepare the Report. This task has been given me the opportunity to explore one of the most
important aspect of ACI Ltd which is known as “Financial Statement Analysis of ACI Ltd”.
The report contains a comprehensive study on financial aspects of ACI Ltd. It was an immense
pleasure for me to have the opportunity to work on the above-mentioned subject. I have
delivered my best to come out with a good one. Please feel free to contact me if you have any
queries. Would you please kindly accept my report and oblige me thereby.
Thank you.
Sincerely,
Dewan MD. Jahid

3. Declaration of Student
This is to notify that this report “Financial Statement Analysis of ACI Ltd” has been prepared as
a part of my Report formalities. It is an obligatory part for our BBA Program to submit a report.
Moreover, I was inspired and instructed by my supervisor Prof. M.M Khan, Advisor Green
Business School, Green University.
...............................
Dewan MD. Jahid
ID: 130106039
Green Business School
Green University

4. Acknowledgement
I have incurred many debts of gratitude over the last three months while preparing for this report.
First and foremost, I would like to pay my gratitude to the almighty Allah for giving me the
ability to work hard. The report titled, as “Financial Statement Analysis of ACI Ltd”- has been
prepared to fulfill the requirements of BBA degree. I am very much fortunate that I have
received almost and sincere guidance, supervision and co-operation from various persons while
preparing this report. Many people have helped unconditionally in making this report.
First of all, I would like to thank my academic Supervisor of this report, Prof. M.M Khan,
Advisor of Green Business School, for giving me the opportunity to prepare this report &
effortful supervision. He also provided me some important advice and guidance for preparing
such type of new idea based report. Without his help this report could not have been a
comprehensive one.
I am also showing my gratuity to all those people who have at least minimum effort and
contribution to complete report. I feel so much lucky to get their co-operation.

5. Executivesummery
In this competitive market of Bangladesh to sustain and being profitable is necessary. To do so, a
company must focus on its well management of financial assets and keep satisfying its
stockholders to.
ACI Limited was established in 1992. ACI Agribusiness is the largest integrator in Agriculture
sector of Bangladesh, ACI Agribusiness deals with Crop Protection, Seed, Fertilizer, Agra
machineries, and Animal Health products and equipments, Fish and Poultry medicine and feeds.
It is also the most profitable business units of ACI Ltd after ACI Pharmaceuticals. The main
strength of ACI Limited is use of the assets in productive way, well managed inventory and
higher production capacity. In the bearish market ACI Limited is offering very good return to the
security holder which encouraging more investment.
ACI Ltd. has enough financial strength to expand its business in future. They have earned the
faith of the investors with its transparent financial system and ensuring the safe return of their
precious investment. In future ACI Limited will contribute more to the economy of Bangladesh
by expanding their business.

6. Table of Contents
Page No.
1.Conceptual framework for financial reporting………………………1
2.Qualitative characteristics of accounting
information:……………………………………………………………..2
3.List of BAS& BFRS…………………………………………………..4
4.BFRS with details…………...……………………………………..…6
5.Annual report Analyze (ACI) 2010-2014………………………….19
5.1. Financial Ratio Analysis…………………………...……………..22
5.1.1Methodology…………………………..………………..………..22
6. Analysis of the ratio………………………………………………...25
6.1. Liquidity ratio……………………………………………….……25
.
6.2. Activity Ratios……………………………………………………27
6.3. Leverage Ratios……………………………………….………….30
6.4. Profitability Ratios…………………………………..……………31
7.Result and Discussion……………………………….………………33
8.Share Performance Analysis………………………………..……….38
9.Objectives of Share Performance Analysis:………………………...38
10.Methodology…………………………………………...…………..38
11.Result and Discussion………………………………………..…….41
12.Summery……………………………………………………...……43
13.Recommendations…………………………………………….……44

7. .
14.Conclusion………………………………………………………….45
15.Reference……………………………………………………………45
16.Appendix……………………………………………………..……..46
16.1.Statement of Financial Position…………………………….…….46
16.2. Statement of Profit and Loss………………………………….….49
16.3. Statement of Profit or Loss and other …………………………...50
16.4.Consolidated Statement of Financial Position……………………52
16.5.Consolidated Statement of profit or Loss……………………...….55
16.6.Share Capital……………………………………………………...58
17. Calculation of the Ratios:………………………………………..…59