This document presents a group project analyzing the financial statements of Apex Food Ltd. The group members are listed. The objectives are to analyze the financial statements to determine the company's financial position, profitability, solvency, strengths, ability to pay interest and dividends, and make comparisons to other firms. The methodology discusses research strategy, data collection from internal and external sources, and analysis techniques including liquidity, activity, leverage, and profitability ratios. Key findings are that Apex Food has large capital and turnover, high receivables turnover, good interest coverage, low debt-to-equity ratio, but low ROE. Recommendations include improving the website, developing the brand, increasing R&D and branches

1. To our presentation
1

2. 2

3. Group members:
ID
NAME
Section
113200088
Racy Daniel Godino
2
113200087
Xavier Rozario
2
113200080
Md. Arman Hossain
2
113200037
Majharul Islam
2
111200115
Md. Ashaful Alam
2
3

4. Objective of the study:
To determine the financial statement
To ascertain the position of the organization
To know the earning capacity or profitability.
To recognize the solvency.
To discern the financial strengths.
To identify the capability of payment of interest &
dividends.
To make comparative study with other firms.
To know the trend of business.
To know the liability of the company.
To get knowledge about the total asset of the
company.
4

5. METHODOLOGY
Research Strategy:
DATA COLLECTION METHOD
Primary Data:
Secondary Data:
Internal Sources
 External Sources:
Sources of Data:
Sampling Technique:
Sample Size:
Survey Method:
DATA ANALYSIS AND TECHNIQUES
5

6. a). Current ratio :
6

7. b) The Quick Ratio:
7

8. c) The Cash Ratio:
8

9. 2. Activity or Turnover or Efficiency
or Asset Utilization/Management Ratios
9

10. b). Accounts Receivable Turnover Ratio:
10

11. c). AVERAGE COLLECTION PERIOD:
11

12. d). Fixed Asset Turnover Ratio:
12

13. e). Total Asset Turnover Ratio:
13

14. 3. Leverage Ratio or Debt Management Ratios
14

15. b). The Debt to Equity Ratio:
15

16. c). Times Interest Earned Ratio or Interest Coverage
Ratio:
16

17. 4. Profitability Ratios
17

18. b). Operating Profit Margin Ratio:
18

19. c). Net Profit Margin Ratio:
19

20. d). Return on Total Assets (ROA)
or, Return on Investment (ROI)
20

21. e). Return on Equity (ROE):
21

22. Findings:
• Apex Food Ltd. Company has a huge number of
capitals.
• It has big amount turn over.
• Accounts Receivable Turnover Ratio is very high.
• Times Interest Earned Ratio is good.
• The Debt to Equity Ratio is low.
• Return on Equity (ROE) is very low.
• Low Liquidity Ratio
• High Debt Burden
• Weak Brand
22

23. Recommendation:
• Apex Food company may update their website
with new reports and products.
• Apex Food company may develop its brand
and increase its publicity.
• It may emphasis on Research and Develop
(R&D) sector.
• It may enhance its branch.
• Apex Food company may more specify its
target customer.
23

24. Conclusion:
Going through a thorough research on Apex Food Limited
we have finally come to some points that this company has
lot of opportunities to become a successful and profitable
company in the business market of Bangladesh very
particularly in the sector of food. Ratio analysis and
graphical presentation shows that Apex food company has a
huge turn over which is very much positive for this
company. This company needs to work on publicity to
explore its product to the customers. Over all this is to
remark that this company has a chance to grab the food
market of Bangladesh.
24

25. 25