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fldgia we.hSu yd f;dard .ekSu
               w¾cqk ú,andj
              B.B.(Mgt) Acc Sp.,LICA

   YdLd l<uKdlre$úOdhl wdfhdack WmfoaYl
        l<uKdlre$
          uKdlre$ú
        lemsg,a g%iaÜ filshqßàia fm!oa. iud.u
                      wxl' 88
              ,xld nexl= f.dvke.s,a,"
                      uykqjr'
uQ,H jd¾;d
     jd¾

ixia:d m%ldYh
uQ,H jd¾;d
         jd¾
uQ,H jd¾;d hkq fudkjdo@
uQ,H jd¾;d j, wka;¾.;hka ke;fyd;a
wvxÕ= f;dr;=re fudkjdo@
;SrK .ekSu i|yd tu f;dr;=re
mßyrkh lrkafka flfiao@
jd¾
  jd¾Isl jd¾;djl idudkHfhka wvx.=
         jd¾                wvx.=
             uQ,sl lreKq

  iNdm;s;=udf.a jd¾;dj
  wOHlaIljrekaf.a jd¾;dj
  ú.Kk jd¾;dj
  uQ,H jd¾;d ^ ,dN w,dN .sKqu"fYaI
m;%h"uqo,a m%jdy m%ldYh yd igyka&
  miq.sh j¾I 5l uQ,H idrdxYh
uQ,H jd¾;d Ndú;fha wruqKq
        jd¾ Ndú
lsishï ld, mßÉfþohla ;=,§ iud.ula
uQ,Huh ls%hdldrlï" uQ,Huh ;;ajhka yd tu
ld,mßÉPfha§ iud.fï isÿjQ uQ,Huh .kqfokq
ms<sn| úia;rd;aul jd¾;djla uQ,H jd¾;d
uÕska ms<sôUq fõ'
  uQ,Huh ls%hdldÍ;ajh - ,dN w,dN .sKqu
  uQ,Huh ;;ajh - fYaIm;%h
  uqo,ska isÿjQ .Kqfokq - uqo,a m%jdy m%ldYh
  igyka
,dN w,dN .sKqu
úl=Kqï wdodhï$msßjegqu
                              1000
msßjeh
                              (200)
o< ,dNh
                                800
wfkl=;a wdodhï
                                100
mßmd,k úhoï
                               (50)
úl=Kqï yd fnodyeÍfï úhoï
                              (150)
wfkl=;a úhoï
                               (50)
nÿ yd fmd<S fmr ,dNh
                                650
fmd<sh
                              (100)
nÿ fmr ,dNh
                                550
noao
                              (125)
Y=oaO ,dNh
                                425
fYaI m;%h

ia:djr j;alï
bvlvï yd hkaf;%damlrk         2,000
wdfhdack                        300
cx.u j;alï
f;d.                    200
Kh .e;sfhda             300
fláld,Sk wdfhdack       100
uqo,a yd nexl= fYaIh    100     700
uqM j;alï                     3,000
m%d.aOk j;alï
fldgia m%d.aOkh
   - idudkH fldgia             1,500
   - 10] jrKSh fldgia            500
Khlr                             300
    ld,S
È.=ld,Sk j.lSï
nexl= yd wfkl=;a Kh             450
flá
fláld,Sk j.lSï
Kh ysñfhda                50
f.úh hq;= wfkl=;a úhoï   150
fláld,Sk Kh               50     250
m%d.aOkh yd j.lSï
                               3,000
wkqmd; úYaf,aIKh
              d;
o< ,dN wkqmd;slh         f;da,k wkqmd;slh
ls%hdldÍ ,dN wkqmd;slh   cx.u wkqmd;slh
Y=oAO ,dN wkqmd;slh      ,dNdxY f.ùfï
whs;sldÍ;aj m%d.aOkhg      wkqmd;slh
 bmehqï wkqmd;slh        ,dNdxY   m%;sYh
uq¿ m%d.aOkhg bmehqï     fldgil bmehqu
  wkqmd;slh
fmd<S wdjrK wkqmd;slh
,dN
        o< ,dN wkqmd;slh
       Gross Profit Ratio - GPR


             o< ,dNh
                úl=Kqï



úl=Kqï j, m%;sY;hla f,i Wmhk ,o
o< ,dNh
ls%hdldÍ ,dN wkqmd;slh
           dldÍ
          Gross Profit Margin

      nÿ iy fmd<S j,g fmr ,dNh
                úl=Kqï


wksjd¾hfhkau f.úh hq;= wdøhï nÿ iy Kh
fmd<S wvqlsÍug fmr bmhQ ,dNh úl=Kqï j,
m%;sY;hla f,i
Y=oAO ,dN wkqmd;slh
             oA
            Net Profit Ratio - NPR


              nÿ j,g miq ,dNh
                     úl=Kqï


úl=Kqï j, m%;sY;hla f,i iud.u bmhQ Y=oAO
,dNh
ysñldÍ;aj m%d.aOkhg bmehqï wkqmd;slh
   ldÍ
         Return on Equity - ROE



   nÿ j,g miq ,dNh - jrKSh ,dNdxY

          ysñldÍ;aj m%d.aOkh


idudkH fldgia ysñhkag whs;s ,dNh Tjqkaf.a
m%d.aOkfha m%;sY;hla f,i
uq¿ m%d.aOkhg bmehqï wkqmd;slh
    Return on Capital Employed - ROCE


  nÿ j,g miq ,dNh + Kh fmd,S ,eîu
          uq¿ os.= ld,Sk m%d.aOkh


fhojQ uq¿ m%d.aOkh ^whs;sldr;ajh iy Kh&
u; bmehQ m%;s,dNh
fmd<S
        fmd<S wdjrK wkqmd;slh
             Interest Cover

      nÿ iy fmd<S j,g fmr ,dNh
               Kh fmd<S ^f.ùï&



Kh fmd<S f.ùï ioyd fhdod.; yels ,dNh
Kh fmd<S fuka ljr .=Khlao hkak
f;da,k wkqmd;slh
              Gearing Ratio

            os.= ld,Sk Kh
         uq¿ os.= ld,sk m%d.aOkh


uq¿ m%d.aOkfha m%;sY;hla f,i iud.fï os.=
ld,Sk Kh m%udKh
cx.u wkqmd;slh
             Current Ratio


            cx.u j;alï
            cx.u j.lSï

flá ld,Sk j;alï cx.u j.lSï fuka ljr
.=Khlao hkak
iud.fï ldrl m%d.aOkh ms<sn| ks¾Kdhlhls
,dNdxY f.ùï wkqmd;slh
              f.ùï
          Dividend Payment Ratio


        uq¿ idudkH ,dNdxY
  nÿ j,g miq ,dNh - jrKSh ,dNdxY



fldgia ysñhkag whs;s ,dNfhka ,dNdxY
jYfhka f.jk m%;sY;h
,dNdxY m%;sY;h
          Dividend yield


        fldgil ,dNdxYh
       fldgil kdñl w.h



fldgil kdñl w.fha m%;sY;hla f,i
fldgil ,dNdxYh
fldgil bmehqu
          Earnings per Share


   nÿ j,g miq ,dNh - jrKSh ,dNdxY
    ksl=;a l, idudkH fldgia ixLHdj



idudkH fldgila ioyd Wmhk ,o uq¿ uqo,
ñ, bmehqï wkqmd;h
         Price Earning Ratio

         fj<ofmd< ñ,
         fldgil bmehqu

 m%dfhda.sl jYfhka Ndú;d jk jvd;au
m%p,s; we.hSfï l%uhhs'
 by< ,dN wfmalaIdjka we;s iud.ï j,
by< ñ, bmehqï wkqmd;hla we;' wvq ,dN
j¾Okhla we;s iud.ï j, my< ñ, bmehqï
wkqmd;hla we;'
fmd;a w.h
        Book Value



 uq¿ j;alï -    uq¿ j.lSï
ksl=;a l< idudkH fldgia ixLHdj
ixia:d m%ldYh
  Prospectus
ixia:d m%ldYh    Prospectus
iud.ula msysgqjd we;s nj;a tys fldgia ñ,§
.kakd f,i b,a,d isáñka m%j¾:lhka úiska
m,lrKq ,nk m%ldYhls'
  iud.fï wruqKq
  l%shd;aul lsÍug fhdað; n,;,
  m%j¾;lhska
  whÿïm;a tjk wdldrh
  jHdmdrfha b;sydih ms<sn| úia;rhla
  iud.fï .sKqï jd¾;d
  fldgil ksl=;= jákdlu
  fldgia ksl=;=j wdrïN jk Èkh iy fldgia m%udKh
uQ,sl ksl=;=jlska fldgia ñ,§ .ekSfï §
            jls

 iud.fï ia:djr;ajh
 fldgila i|yd jQ fmd;a w.h ^Y=oaO j;alï
jákdlu& yd fldgil ksl=;= w.h'
 fldgia ksl=;=fjka ,nk m%d.aOkh Ndú;djk
wkaou yd bka iud.ug ,eìh yels m%Ó,dN
m%udKh
uQ,sl ksl=;=j i|yd b,a¨ï lsÍfï §
b,a¨ï ld, iSudj

b,a¨ï lrkd fldgia ixLHdj

uqo,a f.ùfï l%ufõohka

nyq mqoa., b,a¨ï m;%

fldgia wê b,a¨ula we;s jQ úg fldgia
,efnkakd jQ l%ufõoh
ia;+;shs

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DARK TRAVEL AGENCY presented by Khuda Bux
 

Key Financial Ratios and Prospectus Summary

  • 1. fldgia we.hSu yd f;dard .ekSu w¾cqk ú,andj B.B.(Mgt) Acc Sp.,LICA YdLd l<uKdlre$úOdhl wdfhdack WmfoaYl l<uKdlre$ uKdlre$ú lemsg,a g%iaÜ filshqßàia fm!oa. iud.u wxl' 88 ,xld nexl= f.dvke.s,a," uykqjr'
  • 2. uQ,H jd¾;d jd¾ ixia:d m%ldYh
  • 3. uQ,H jd¾;d jd¾ uQ,H jd¾;d hkq fudkjdo@ uQ,H jd¾;d j, wka;¾.;hka ke;fyd;a wvxÕ= f;dr;=re fudkjdo@ ;SrK .ekSu i|yd tu f;dr;=re mßyrkh lrkafka flfiao@
  • 4. jd¾ jd¾Isl jd¾;djl idudkHfhka wvx.= jd¾ wvx.= uQ,sl lreKq iNdm;s;=udf.a jd¾;dj wOHlaIljrekaf.a jd¾;dj ú.Kk jd¾;dj uQ,H jd¾;d ^ ,dN w,dN .sKqu"fYaI m;%h"uqo,a m%jdy m%ldYh yd igyka& miq.sh j¾I 5l uQ,H idrdxYh
  • 5. uQ,H jd¾;d Ndú;fha wruqKq jd¾ Ndú lsishï ld, mßÉfþohla ;=,§ iud.ula uQ,Huh ls%hdldrlï" uQ,Huh ;;ajhka yd tu ld,mßÉPfha§ iud.fï isÿjQ uQ,Huh .kqfokq ms<sn| úia;rd;aul jd¾;djla uQ,H jd¾;d uÕska ms<sôUq fõ' uQ,Huh ls%hdldÍ;ajh - ,dN w,dN .sKqu uQ,Huh ;;ajh - fYaIm;%h uqo,ska isÿjQ .Kqfokq - uqo,a m%jdy m%ldYh igyka
  • 6. ,dN w,dN .sKqu úl=Kqï wdodhï$msßjegqu 1000 msßjeh (200) o< ,dNh 800 wfkl=;a wdodhï 100 mßmd,k úhoï (50) úl=Kqï yd fnodyeÍfï úhoï (150) wfkl=;a úhoï (50) nÿ yd fmd<S fmr ,dNh 650 fmd<sh (100) nÿ fmr ,dNh 550 noao (125) Y=oaO ,dNh 425
  • 7. fYaI m;%h ia:djr j;alï bvlvï yd hkaf;%damlrk 2,000 wdfhdack 300 cx.u j;alï f;d. 200 Kh .e;sfhda 300 fláld,Sk wdfhdack 100 uqo,a yd nexl= fYaIh 100 700 uqM j;alï 3,000
  • 8. m%d.aOk j;alï fldgia m%d.aOkh - idudkH fldgia 1,500 - 10] jrKSh fldgia 500 Khlr 300 ld,S È.=ld,Sk j.lSï nexl= yd wfkl=;a Kh 450 flá fláld,Sk j.lSï Kh ysñfhda 50 f.úh hq;= wfkl=;a úhoï 150 fláld,Sk Kh 50 250 m%d.aOkh yd j.lSï 3,000
  • 9. wkqmd; úYaf,aIKh d; o< ,dN wkqmd;slh f;da,k wkqmd;slh ls%hdldÍ ,dN wkqmd;slh cx.u wkqmd;slh Y=oAO ,dN wkqmd;slh ,dNdxY f.ùfï whs;sldÍ;aj m%d.aOkhg wkqmd;slh bmehqï wkqmd;slh ,dNdxY m%;sYh uq¿ m%d.aOkhg bmehqï fldgil bmehqu wkqmd;slh fmd<S wdjrK wkqmd;slh
  • 10. ,dN o< ,dN wkqmd;slh Gross Profit Ratio - GPR o< ,dNh úl=Kqï úl=Kqï j, m%;sY;hla f,i Wmhk ,o o< ,dNh
  • 11. ls%hdldÍ ,dN wkqmd;slh dldÍ Gross Profit Margin nÿ iy fmd<S j,g fmr ,dNh úl=Kqï wksjd¾hfhkau f.úh hq;= wdøhï nÿ iy Kh fmd<S wvqlsÍug fmr bmhQ ,dNh úl=Kqï j, m%;sY;hla f,i
  • 12. Y=oAO ,dN wkqmd;slh oA Net Profit Ratio - NPR nÿ j,g miq ,dNh úl=Kqï úl=Kqï j, m%;sY;hla f,i iud.u bmhQ Y=oAO ,dNh
  • 13. ysñldÍ;aj m%d.aOkhg bmehqï wkqmd;slh ldÍ Return on Equity - ROE nÿ j,g miq ,dNh - jrKSh ,dNdxY ysñldÍ;aj m%d.aOkh idudkH fldgia ysñhkag whs;s ,dNh Tjqkaf.a m%d.aOkfha m%;sY;hla f,i
  • 14. uq¿ m%d.aOkhg bmehqï wkqmd;slh Return on Capital Employed - ROCE nÿ j,g miq ,dNh + Kh fmd,S ,eîu uq¿ os.= ld,Sk m%d.aOkh fhojQ uq¿ m%d.aOkh ^whs;sldr;ajh iy Kh& u; bmehQ m%;s,dNh
  • 15. fmd<S fmd<S wdjrK wkqmd;slh Interest Cover nÿ iy fmd<S j,g fmr ,dNh Kh fmd<S ^f.ùï& Kh fmd<S f.ùï ioyd fhdod.; yels ,dNh Kh fmd<S fuka ljr .=Khlao hkak
  • 16. f;da,k wkqmd;slh Gearing Ratio os.= ld,Sk Kh uq¿ os.= ld,sk m%d.aOkh uq¿ m%d.aOkfha m%;sY;hla f,i iud.fï os.= ld,Sk Kh m%udKh
  • 17. cx.u wkqmd;slh Current Ratio cx.u j;alï cx.u j.lSï flá ld,Sk j;alï cx.u j.lSï fuka ljr .=Khlao hkak iud.fï ldrl m%d.aOkh ms<sn| ks¾Kdhlhls
  • 18. ,dNdxY f.ùï wkqmd;slh f.ùï Dividend Payment Ratio uq¿ idudkH ,dNdxY nÿ j,g miq ,dNh - jrKSh ,dNdxY fldgia ysñhkag whs;s ,dNfhka ,dNdxY jYfhka f.jk m%;sY;h
  • 19. ,dNdxY m%;sY;h Dividend yield fldgil ,dNdxYh fldgil kdñl w.h fldgil kdñl w.fha m%;sY;hla f,i fldgil ,dNdxYh
  • 20. fldgil bmehqu Earnings per Share nÿ j,g miq ,dNh - jrKSh ,dNdxY ksl=;a l, idudkH fldgia ixLHdj idudkH fldgila ioyd Wmhk ,o uq¿ uqo,
  • 21. ñ, bmehqï wkqmd;h Price Earning Ratio fj<ofmd< ñ, fldgil bmehqu m%dfhda.sl jYfhka Ndú;d jk jvd;au m%p,s; we.hSfï l%uhhs' by< ,dN wfmalaIdjka we;s iud.ï j, by< ñ, bmehqï wkqmd;hla we;' wvq ,dN j¾Okhla we;s iud.ï j, my< ñ, bmehqï wkqmd;hla we;'
  • 22. fmd;a w.h Book Value uq¿ j;alï - uq¿ j.lSï ksl=;a l< idudkH fldgia ixLHdj
  • 23. ixia:d m%ldYh Prospectus
  • 24. ixia:d m%ldYh Prospectus iud.ula msysgqjd we;s nj;a tys fldgia ñ,§ .kakd f,i b,a,d isáñka m%j¾:lhka úiska m,lrKq ,nk m%ldYhls' iud.fï wruqKq l%shd;aul lsÍug fhdað; n,;, m%j¾;lhska whÿïm;a tjk wdldrh jHdmdrfha b;sydih ms<sn| úia;rhla iud.fï .sKqï jd¾;d fldgil ksl=;= jákdlu fldgia ksl=;=j wdrïN jk Èkh iy fldgia m%udKh
  • 25. uQ,sl ksl=;=jlska fldgia ñ,§ .ekSfï § jls iud.fï ia:djr;ajh fldgila i|yd jQ fmd;a w.h ^Y=oaO j;alï jákdlu& yd fldgil ksl=;= w.h' fldgia ksl=;=fjka ,nk m%d.aOkh Ndú;djk wkaou yd bka iud.ug ,eìh yels m%Ó,dN m%udKh
  • 26. uQ,sl ksl=;=j i|yd b,a¨ï lsÍfï § b,a¨ï ld, iSudj b,a¨ï lrkd fldgia ixLHdj uqo,a f.ùfï l%ufõohka nyq mqoa., b,a¨ï m;% fldgia wê b,a¨ula we;s jQ úg fldgia ,efnkakd jQ l%ufõoh