Financial year 2017-2020

1. Presentation on
Financial Performance Analysis of
ACI Foods Ltd.

2. MAVEN
We dream, we work, we achieve
Tahomina Jannat
Ela
Md Sakhawat Hossain
Khan
Jubaer Islam
Apurba
Mahmuda Akter
Shila
Fariha Tabassum
Team Leader
Team Coordinator
Researcher
Analyst Facilitator
Analyst

3. A picture is worth a thousand
words
A complex idea can be conveyed
with just a single still image,
namely making it possible to
absorb large amounts of data
quickly.
3
Overview of the Company

4. 1. Liquidity Ratio:
a. Current Ratio:
1
1.05
1.1
1.15
1.2
1.25
1.3
1.35
2017 2018 2019 2020
Current Ratio
Current Ratio
Particulars 2017 2018 2019 2020
Current Assets 16,635,915,968 23,887,594,556 27,563,949,877 29,910,378,119
Current liabilities 12,887,528,544 20,317,402,522 24,486,465,970 26,791,786,648
Current Ratio 1.29 1.18 1.13 1.12

5. b. Quick Ratio:
0.88
0.89
0.9
0.91
0.92
0.93
0.94
2017 2018 2019 2020
Quick Ratio
Quick Ratio
Particulars 2017 2018 2019 2020
Current Assets 16,635,915,968 23,887,594,556 27,563,949,877 29,910,378,119
Inventory 4,812,712,892 5,112,920,562 5,476,073,385 4,976,119,509
Current Liabilities 12,887,528,544 20,317,402,522 24,486,465,970 26,791,786,648
Quick Ratio 0.92 0.92 0.90 0.93

6. 2. Activity Ratio:
a. Inventory Turnover:
Particulars 2017 2018 2019 2020
Cost of goods sold 10,109,829,839 12,144,878,812 11,909,984,608 12,496,872,476
Inventory 4,812,712,892 5,112,920,562 5,476,073,385 4,976,119,509
Inventory turnover 2.10 times 2.38 times 2.17 times 2.51 times
1.8
1.9
2
2.1
2.2
2.3
2.4
2.5
2.6
2017 2018 2019 2020
Inventory Turnover
Inventory Turnover

7. b. Average Collection Period:
Particulars 2017 018 2019 2020
Accounts Receivable 3,424,250,145 4,863,502,651 5,158,495,642 3,881,479.422
Average sales per day 18,305,730,559 21,387,105,125 21,795,582,592 23,201,977,018
Average Collection Period 68.28 days 83.00 days 86.39 days 61.23 days
0
10
20
30
40
50
60
70
80
90
100
2017 2018 2019 2020
Average Collection Period
Average Collection Period

8. c. Total Asset Turnover:
Particulars 2017 2018 2019 2020
Sales 18,305,730,559 21,387,105,125 21,795,582,592 23,201,977,018
Total Assets 27,056,535,723 35,686,620,088 40,749,687,280 44,254,678,823
Total Asset Turnover 0.68 Times 0.60 Times 0.53 Times 0.52 Times
0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
0.8
2017 2018 2019 2020
Total Asset Turnover
Total Asset Turnover

9. 3. Debt Ratio:
a. Debt Ratio:
Particulars 2017 2018 2019 2020
Total Liabilities 14,064,059,106 21,387,114,182 26,427,228,927 28,833,444,645
Total Assets 27,056,535,723 35,686,620,088 40,749,687,280 44,254,678,823
Debt Ratio 51.98% 59.93% 64.85% 65.15%
0
10
20
30
40
50
60
70
2017 2018 2019 2020
Debt Ratio
Debt Ratio

10. b. Times Interest Earned Ratio:
Particulars 2017 2018 2019 2020
Earnings before interest
and taxes (EBIT)
1,590,635,643 1,675,982,014 1,707,590,966 3,220,810,237
Interest 202,802,570 440,966,676 736,290,977 750,563,708
Times Interest Earned
Ratio
7.84 times 3.80 times 2.32 times 4.29 times
0
2
4
6
8
10
2017 2018 2019 2020
Times Interest Earned Ratio
Times Interest Earned Ratio

11. 3. Profitability Ratio:
a. Gross Profit Margin:
Particulars 2017 2018 2019 2020
Gross Profits 8,195,900,720 9,242,226,313 9,885,597,984 10,705,104,542
Sales 18,305,730,55
9
21,387,105,125 21,795,582,592 23,201,977,018
Gross Profit Margin 44.77 % 43.21% 45.36% 46.14%
41
42
43
44
45
46
47
2017 2018 2019 2020
Gross Profit Margin
Gross Profit Margin

12. b. Operating Profit Margin:
Particulars 2017 2018 2019 2020
Operating Profits 1,590,635,643 1,675,982,014 1,707,590,966 3,220,810,237
Sales 18,305,730,559 21,387,105,125 21,795,582,592 23,201,977,018
Operating Profit
Margin
8.69% 7.84% 7.83% 13.88%
0
2
4
6
8
10
12
14
16
2017 2018 2019 2020
Operating Profit Margin
Operating Profit Margin

13. c. Net Profit Margin:
Particulars 2017 2018 2019 2020
Earnings Available for
Common stockholders
1,243,546,535 1,317,431,981 531,442,797 1,718,919,934
Sales 18,305,730,559 21,387,105,125 21,795,582,592 23,201,977,018
Net Profit Margin 6.79% 6.16% 2.44% 7.41%
0
1
2
3
4
5
6
7
8
2017 2018 2019 2020
Net Profit Margin
Net Profit Margin

14. d. Earning Per Share (EPS):
Particulars 2017 2018 2019 2020
Earnings Available for
common Stockholders
1,243,546,535 1,317,431,981 531,442,797 1,718,919,934
No. of Common stock
Outstanding
48,199,478 48,204,609 57,391,230 57,373,829
Earnings per Share (EPS) $25.80 $27.33 $9.26 $29.96
0
5
10
15
20
25
30
35
2017 2018 2019 2020
Earnings Per Share (EPS)
Earnings Per Share (EPS)

15. e. Return On Total Assets (ROA):
Particulars 2017 2018 2019 2020
Earnings Available for
common Stockholders
1,243,546,535 1,317,431,981 531,442,797 1,718,919,934
Total Assets 27,056,535,723 35,686,620.088 40,749,687,280 44,254,678.823
Return on Total Assets
(ROA)
4.60% 3.69% 1.30% 3.88%
0
0.5
1
1.5
2
2.5
3
3.5
4
4.5
5
2017 2018 2019 2020
Return on Total Assets (ROA)
Return on Total Assets (ROA)

16. f. Return On Total Equity (ROE):
Particulars 2017 2018 2019 2020
Earnings Available for
common Stockholders
1,243,546,535 1,317,431,981 531,442,797 1,718,919,934
Common Stock Equity 12,992,476,616 14,299,505,906 14,322,458,353 15,421,234,178
Return On Equity
(ROE)
9.57% 9.21% 3.71% 11.15%
0
2
4
6
8
10
12
2017 2018 2019 2020
Return on Equity (ROE)
Return on Equity (ROE)

17. 17
Conclusion

18. Thanks
!
Any questions?
18