โAnalysis of Financial Performance of Jamuna Bank Limitedโ.pptfaqrul islam
ย
Presentationon
โANALYSIS OF FINANCIAL PERFORMANCE OF JAMUNA BANK LTD.โโ
AREAS COVERED:
Objectives of the Report
The methodology of the Report
Limitations
Company Overview
Ratio Analysis of Jamuna Bank Ltd
Comparative Analysis
Findings of the Study
Recommendations
OBJECTIVES OF THE REPORT
Broad Objective:
The board objective of this is report to analyze the financial performance of Jamuna Bank Limited.
Specific Objectives:
To analyze the liquidity position of Jamuna Bank Limited.
To analyze the asset utilization performance of Jamuna Bank Ltd.
To assess the debt position of Jamuna Bank Ltd.
To analyze the profitability Jamuna Bank Ltd.
To compare the financial performance of Jamuna Bank Ltd. within the banking industry.
METHODOLOGY
Research Design:
This report is descriptive in nature which revels the financial performance of Jamuna Bank Ltd. It has also been administered by collecting secondary data. The secondary are collected from the annual report of Jamuna Bank Ltd, annual report of Bangladesh Bank, Website & book. The data are collected for the period of 2012 to 2016. The use of primary data is very limited in the report. Some information has been collected from observation & discussion with officers of Jamuna Bank Ltd.
INSTRUMENTS USED FOR ANALYSIS:
The ratio analysis is used to analyze the financial Performance of Jamuna Bank Ltd Ltd. Different types of computer software such as- Microsoft word, Microsoft excel etc. are used for analyzing and reporting purpose of the study. The ratio analysis is conducted in form of trend analysis.
Trend Analysis: Trend analysis is the analysis of firmโs performance over time using ratios. It is really important to analyze trend in ratio as well as their absolute levels. This analysis informs us whether a companyโs financial condition improving or degenerating.
Comparative Analysis: Comparative analysis takes several periods of information and compares them from period to period.
LIMITATIONS
One of the major limitations is the shortage of internship period. Since three month is not enough to know everything of a bank, so this report does not contain all the area of Jamuna Bank ltd.
The employees in the Jamuna Bank ltd. are so much busy in their responsible fields they could provide me very little time.
Large scale analysis was not possible due to constraints & restrictions posted by the banking authority.
Limitation of personal knowledge is another one. Some knowledge has known no bound, so this report is incapable to represent all things with more depth.
Every organization has report did not disclose much information for the sake of organization confidentiality.
I carried out such a study for the first time so inexperience is one of the main constraints of study.
COMPANY OVERVIEW:
We have picked up HUL balance sheets of years from ACE-Equity and applied some ratio analysis to analyze the trend and predict next year results of the company.
โAnalysis of Financial Performance of Jamuna Bank Limitedโ.pptfaqrul islam
ย
Presentationon
โANALYSIS OF FINANCIAL PERFORMANCE OF JAMUNA BANK LTD.โโ
AREAS COVERED:
Objectives of the Report
The methodology of the Report
Limitations
Company Overview
Ratio Analysis of Jamuna Bank Ltd
Comparative Analysis
Findings of the Study
Recommendations
OBJECTIVES OF THE REPORT
Broad Objective:
The board objective of this is report to analyze the financial performance of Jamuna Bank Limited.
Specific Objectives:
To analyze the liquidity position of Jamuna Bank Limited.
To analyze the asset utilization performance of Jamuna Bank Ltd.
To assess the debt position of Jamuna Bank Ltd.
To analyze the profitability Jamuna Bank Ltd.
To compare the financial performance of Jamuna Bank Ltd. within the banking industry.
METHODOLOGY
Research Design:
This report is descriptive in nature which revels the financial performance of Jamuna Bank Ltd. It has also been administered by collecting secondary data. The secondary are collected from the annual report of Jamuna Bank Ltd, annual report of Bangladesh Bank, Website & book. The data are collected for the period of 2012 to 2016. The use of primary data is very limited in the report. Some information has been collected from observation & discussion with officers of Jamuna Bank Ltd.
INSTRUMENTS USED FOR ANALYSIS:
The ratio analysis is used to analyze the financial Performance of Jamuna Bank Ltd Ltd. Different types of computer software such as- Microsoft word, Microsoft excel etc. are used for analyzing and reporting purpose of the study. The ratio analysis is conducted in form of trend analysis.
Trend Analysis: Trend analysis is the analysis of firmโs performance over time using ratios. It is really important to analyze trend in ratio as well as their absolute levels. This analysis informs us whether a companyโs financial condition improving or degenerating.
Comparative Analysis: Comparative analysis takes several periods of information and compares them from period to period.
LIMITATIONS
One of the major limitations is the shortage of internship period. Since three month is not enough to know everything of a bank, so this report does not contain all the area of Jamuna Bank ltd.
The employees in the Jamuna Bank ltd. are so much busy in their responsible fields they could provide me very little time.
Large scale analysis was not possible due to constraints & restrictions posted by the banking authority.
Limitation of personal knowledge is another one. Some knowledge has known no bound, so this report is incapable to represent all things with more depth.
Every organization has report did not disclose much information for the sake of organization confidentiality.
I carried out such a study for the first time so inexperience is one of the main constraints of study.
COMPANY OVERVIEW:
We have picked up HUL balance sheets of years from ACE-Equity and applied some ratio analysis to analyze the trend and predict next year results of the company.
Creditorโs Turnover Ratio is also known as Payables Turnover Ratio, Creditorโs Velocity and Trade Payables Ratio. It is an activity ratio that finds out the relationship between net credit purchases and average trade payables of a business.
It finds out how efficiently the assets are employed by a firm and indicates the average speed with which the payments are made to the trade creditors.
It is calculated by the following formula:
ANALYSIS OF FINANCIAL PERFORMANCE OF THOMAS COOK (INDIA) LTD. USING RATIO ANA...Anirban Chakraborty
ย
ANALYSIS OF FINANCIAL PERFORMANCE OF THOMAS COOK (INDIA) LTD. USING RATIO ANALYSIS
This study gives in detail the analysis of various financial ratios based upon the past as well as
the present performance of Thomas Cook (India) Ltd. expressed in financial data. Based upon
the results from these financial ratios conclusions are driven out that whether the company has
been earning profits or not and also that how much it has used these results in its growth. So, the
company can also manage each of its current assets namely cash management, accounts
receivable management and also its liabilities like creditors, loans, bills payables etc. so that it
can maintain an identical financial ratio for each of its business aspects like solvency ratios,
turnover ratios, profitability ratios etc.
In this report you will be came to know about Tata Steel - when it was formed its future plans , its financial position based on the ratio analysis being done on the basis of their 3 years balance sheet and conclusion of the analysis
This particular project is based on ratio analysis of Coca-Cola International. I have analyzed two years financial performance of Coke i.e. from 2011 to 2012. I hope my this effort will help other interested students.
Financial Report Analysis of Berger Paints Bangladesh Limited (BPBL)Shemanto Rahman
ย
BRAC University || BRAC Business School
Fall 2014 || FIN 301 Group Assignment
>>> Submitted By <<<
Ashfaqur Rahman Shemanto
Md. Hasan-Al-Yakut
Navid Abdullah Gofran
We, โBerger Paints India Limitedโ, are counted among the eminent organizations, established in the year 1923 as one of the prominent manufacturers, suppliers and exporters, engrossed in offering Paints.
Creditorโs Turnover Ratio is also known as Payables Turnover Ratio, Creditorโs Velocity and Trade Payables Ratio. It is an activity ratio that finds out the relationship between net credit purchases and average trade payables of a business.
It finds out how efficiently the assets are employed by a firm and indicates the average speed with which the payments are made to the trade creditors.
It is calculated by the following formula:
ANALYSIS OF FINANCIAL PERFORMANCE OF THOMAS COOK (INDIA) LTD. USING RATIO ANA...Anirban Chakraborty
ย
ANALYSIS OF FINANCIAL PERFORMANCE OF THOMAS COOK (INDIA) LTD. USING RATIO ANALYSIS
This study gives in detail the analysis of various financial ratios based upon the past as well as
the present performance of Thomas Cook (India) Ltd. expressed in financial data. Based upon
the results from these financial ratios conclusions are driven out that whether the company has
been earning profits or not and also that how much it has used these results in its growth. So, the
company can also manage each of its current assets namely cash management, accounts
receivable management and also its liabilities like creditors, loans, bills payables etc. so that it
can maintain an identical financial ratio for each of its business aspects like solvency ratios,
turnover ratios, profitability ratios etc.
In this report you will be came to know about Tata Steel - when it was formed its future plans , its financial position based on the ratio analysis being done on the basis of their 3 years balance sheet and conclusion of the analysis
This particular project is based on ratio analysis of Coca-Cola International. I have analyzed two years financial performance of Coke i.e. from 2011 to 2012. I hope my this effort will help other interested students.
Financial Report Analysis of Berger Paints Bangladesh Limited (BPBL)Shemanto Rahman
ย
BRAC University || BRAC Business School
Fall 2014 || FIN 301 Group Assignment
>>> Submitted By <<<
Ashfaqur Rahman Shemanto
Md. Hasan-Al-Yakut
Navid Abdullah Gofran
We, โBerger Paints India Limitedโ, are counted among the eminent organizations, established in the year 1923 as one of the prominent manufacturers, suppliers and exporters, engrossed in offering Paints.
Ratios Analysis, Pro Forma Statements, Projected Cash flows of Proposed Project, Net Present Value, Internal Rate of Return, Payback Period, Discounted Payback Period, Break Even Analysis, Scenario Analysis, As-if Analysis
Examples of the Best Financial Ratios for Analysis: Best Financial Ratios to ...The-KPI-Examples-Review
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In this report we define the best financial ratios for analysis based on web search data in 2015. For some of the best financial ratios were defined their formulas and calculation examples. In all our calculations we used the official financial statements of Siemens AG for the fiscal years ended september 30, 2014 and 2013, namely the consolidated statements of income (D.1), financial position (D.3) and others.
The project covers the following topics:
Porterโs 5 Forces Analysis
B2B and B2C Markets
Major Players and Brands
Segmentation
Products in various price segments
Product features
Distribution Strategies of Players
Promotional Activities
SWOT Analysis of Akzo Nobel
Category Extension
Task One Guidance Format and StructurePresent your report in an.docxssuserf9c51d
ย
Task One Guidance: Format and Structure
Present your report in an appropriate format. For example:
Subject:
Date:
Introduction
Please include a short paragraph that introduces:
- The objective of the task.
- Some background context (i.e. who is your company and what do they do?)
Sub-heading (For example: โEfficiencyโ or โLiquidityโ)
Break up your report into smaller sections that have appropriate sub-headings. This helps to organise your report and to signpost the reader to significant matters.
For each sub-section organise your narrative so that it is clear, concise and meets the specific criteria of the marking guide. The following structure is recommended:
1. Introduce the area of analysis and why it is important in understanding the companyโs financial position and performance: i.e. if you are analysing some aspect of liquidity explain to the reader what this is and why understanding a companyโs liquidity is part of financial analysis.
2. Identify the key trend you wish to discuss, i.e. what is the ratio you are discussing and how does it compare to the previous year.
3. Where relevant, suggest plausible reasons why this trend has occurred, i.e. was it the result of a business decision made by your group.
4. Where appropriate, provide some sort of appropriate benchmark for discussing the ratio, e.g. is the ratio particularly good or bad when compared to a target ratio or to competitors.
5. Explain the actual or potential significance of the trend to the company.
Here is an example showing how to structure an answer - letโs assume we are analysing the liquidity of a company and we have identified a significant decrease in the current ratio:
Liquidity Analysis
Liquidity refers to the ability of a company to generate sufficient cash to meet its short term obligations. If a company has poor liquidity it may not be able to make payments when they fall due. The current ratio is a measure of liquidity which compares current assets with current liabilities. The liquidity of ABC Plc appears to have deteriorated during the year. This is evidenced by the reduction in the current ratio from 1.3 in 2013 to 1.1 in 2014. The reduction in the current ratio means that ABC Plc have less current assets, such as inventory and trade receivables, at their disposal to generate cash internally to meet their short term obligations.
The level is well below the traditional benchmark for the current ratio of 1.5 and is also below their main rival, XYZ Plc, who reported a current ratio of 1.7 in 2014.
The key driver of this trend is the fact that the company has no inventory in 2014, which reduces the value of current assets. This trend was caused by a decision to reduce production in 2014, meaning that no goods are left in stock at the year end. This could be significant as it means sales have been lost.
Conclusions
You should include the following in your conclusions:
- A brief summarise of the key findings of the analysis.
- A suggestion of recommendations w ...
CP1-2CP1-2 Finding Financial Information LO 1-1Refer to the financ.docxvanesaburnand
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CP1-2CP1-2 Finding Financial Information LO 1-1Refer to the financial statements of Urban Outfitters in Appendix C at the end of this book.Required:1. What is the amount of net income for the most recent year?Net incomeThis information can be found on the2. What amount of revenue was earned in the most recent year?Net salesThis information can be found on the3. How much inventory (in dollars) does the company have as of January 31, 2012?InventoryThis information can be found on the4. By what amount did cash and cash equivalents * change during the most recent year?Cash and Cash EquivalentsbyThis information can be found on the5. Who is the auditor for the company?* Cash equivalents are short-term investments readily convertible to cash whose value is unlikely to change.
Check FiguresCP 1-2 Finding Financial InformationRequirement 2: Net Sales = $2,473,801,000.
Sheet2list1list2name new listFinancial StatementsAccounts payableNet incomePretax incomeAuditor's ReportincreasedCashNet lossPretax lossBalance SheetdecreasedCommon stockIncome StatementEquipmentAdd: Net IncomeNotes to Financial StatementsIncome tax expenseAdd: Net lossStatement of Cash FlowsIncome taxes payableLess: Net incomeStatement of Shareholders' EquityInterest payableLess: Net lossInventory of merchandiseInvestmentsAdd: DividendsLong-term debtLess: DividendsNote payableReceivables from customersRetained earningsSalary payableStock issuanceTotal expensesTotal sales revenue
P1-1P1-1 Preparing an Income Statement, Statement of Stockholders Equity, and Balance Sheet LO1-1Assume that you are the president of Highlight Construction Company. At the end of the first year (December 31, 2014) of operations, the following financial data for the company are available:ย ย Cash$25,600ย ย Receivables from customers (all considered collectible)10,800ย ย Inventory of merchandise (based on physical count and priced at cost)81,000ย ย Equipment owned, at cost less used portion42,000ย ย Accounts payable owed to suppliers46,140ย ย Salary payable for 2014 (on December 31, 2014, this was owed to an employee2,520ย ย ย ย who was away because of an emergency; will return around January 10, 2015,ย ย ย ย atย which time the payment will be made)ย ย Total sales revenue128,400ย ย Expenses, including the cost of the merchandise sold (excluding income taxes)80,200ย ย Income taxes expense at 30% ร pretax income; all paid during 2014? ย ย ย Common stock (December 31, 2014)87,000ย ย Dividends declared and paid during 201410,000(Note: The beginning balances in Common stock and Retained earnings are zero because it is the first year of operations.)Required:1. Prepare a summarized income statement for the year 2014.HIGHLIGHT CONSTRUCTION COMPANYIncome StatementFor the Year Ended December 31, 20142. Prepare a statement of stockholders' equity for the year 2014HIGHLIGHT CONSTRUCTION COMPANYStatement of Stockholdersโ EquityFor the Year Ended December 31, 2014Common StockRetained EarningsBalance December 31, 2013Balance December 31, 20143. Prepare a ba.
As a business owner in Delaware, staying on top of your tax obligations is paramount, especially with the annual deadline for Delaware Franchise Tax looming on March 1. One such obligation is the annual Delaware Franchise Tax, which serves as a crucial requirement for maintaining your companyโs legal standing within the state. While the prospect of handling tax matters may seem daunting, rest assured that the process can be straightforward with the right guidance. In this comprehensive guide, weโll walk you through the steps of filing your Delaware Franchise Tax and provide insights to help you navigate the process effectively.
Improving profitability for small businessBen Wann
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In this comprehensive presentation, we will explore strategies and practical tips for enhancing profitability in small businesses. Tailored to meet the unique challenges faced by small enterprises, this session covers various aspects that directly impact the bottom line. Attendees will learn how to optimize operational efficiency, manage expenses, and increase revenue through innovative marketing and customer engagement techniques.
Memorandum Of Association Constitution of Company.pptseri bangash
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A Memorandum of Association (MOA) is a legal document that outlines the fundamental principles and objectives upon which a company operates. It serves as the company's charter or constitution and defines the scope of its activities. Here's a detailed note on the MOA:
Contents of Memorandum of Association:
Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
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Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
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Liability Clause: It outlines the extent of liability of the company's members. In the case of companies limited by shares, the liability of members is limited to the amount unpaid on their shares. For companies limited by guarantee, members' liability is limited to the amount they undertake to contribute if the company is wound up.
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Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
Legal Requirement: The MOA is a legal requirement for the formation of a company. It must be filed with the Registrar of Companies during the incorporation process.
Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
https://seribangash.com/difference-public-and-private-company-law/
Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
While the MOA lays down the company's fundamental principles, it is not entirely immutable. It can be amended, but only under specific circumstances and in compliance with legal procedures. Amendments typically require shareholder
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1. Page No- 1
Executive Summary
We gladly present you our report titled โFinancial Ratio Analysisโ. Our report also
refers as an analytical report of accounting. We have made the report on the two listed
company annual report analysis as you had given us to analyse by help of your
suggestions. This report implies the companiesโ activity, liquidity, solvency,
profitability, valuation financial ratios that helps to get a proper picture of the
companies. We have selected the company named- RAK Ceramics BD LTD & Berger
Paints Bangladesh Limited. We have discussed all of the ration in the analysis &
findings content. We have described the recommendation as much as possible.
We believe that the knowledge and experience we gathered during the report will
extremely helpful in our future professional and academic life. We will be grateful to
you if you accept the assignment.
2. Page No- 2
Table of Contents
No. Contents Page No.
1. Introduction
(i) Background of the Report
(ii) Objectives of the Report
(iii) Limitations of the Report
(iv) Methodology
3
4
5
6
2. Organisational Profile
(i) RAK CERAMICS (BD)
Limited
(ii) Berger Paints Bangladesh
Limited
7
8
3. Findings and Analysis 9
4. Recommendation 25
5. Conclusion 26
7. References 27
3. Page No- 3
Background of the Report
We assign the report to know and analyze the current (2015 & 2015) financial situation
of two companies and discuss how to turn their financial condition into satisfactions.
This report helps us to get new experience for preparing a report. We can get a result
so that we can analyze and solve many problems.
We have used 5 categories financial ratios so that we can easily analyze the whole
financial statement of the previous years annual report of two listed companies. These
categories are-
(1) Activity Ratio- measure how efficiency a company performs day-to-day
tasks
(2) Liquidity Ratio- measure the companyโs ability to meet its short term
obligations.
(3) Solvency Ratio- measure a companyโs ability to meet long term obligations.
(4) Profitability Ratio- measure the companyโs ability to generate profitable
sales from its resources.
(5) Valuation Ratio- measure the quantity of an asset or flow.
We have assigned a recommendation part for this report so that we can discuss
financial positive and negative impact of a company. We also have tried to focus
proper comment/note for each ratio.
4. Page No- 4
Objectives of the Study
It is very important to set an objective for preparing our report. The main objective of
the report is to analyse the annual reports of two listed company- RAK Ceramics &
Berger Paints BD LTD.
So at first we have to collect the previous annual reports of two companies. We have
tried to solve accurate ratio analyse so that we can achieve our objective. The study
finds out the way haw we can analyze a report and find out the strong & weak sides of
financial situation of a company. So we have analyzed 5 categories ratio analysis
(which includes current ratio, quick ratio, cash ratio, inventory turnover ratio, payable
turnover ratio, fixed asset turnover ratio, debt-to-asset ratio, debt-to-capital ratio P/E,
P/CF etc)
5. Page No- 5
Limitations of the Study
Time Limitation: Our report submission date was 21 August 2016. We got the
presentation topic two/three weeks back. Unfortunately that was not enough time to
complete this presentation on a high note. If there was more time, we could have done
it much better.
Student Cooperation: Some Students of our class did not cooperate with us at all.
They were afraid that it is very much hard to analyze annual report. So we tried to
solve the ratios without proper helping hand.
Knowledge Gap: We did this kind of report for the very first time and it was obvious
that there will be some knowledge gap.
Absence of Necessary Documents: As it was our first time doing this kind of report
and also we do not know anyone who have done this sort of report before. Therefore
we did not have the proper documents that was needed (except annual report of 2014-
2015).
6. Page No- 6
Methodology
Sources of Data: We collected data to prepare our repot from 2 types of data:-
(1) Primary Data: Primary data are measurement observed and recorded as part
of an original study. There are two basic methods of obtaining primary data-
Questioning and Observation. We have collected primary data from the
companies (RAK Ceramics BD LTD & Berger Paints Bangladesh Limited)
own websites. The companied have published their 2014 & 2015 annual
repoerts who are thought to have the desired information. So we have get
proper and efficient information from its websites.
(2) Secondary Data: Secondary data is data collected by someone other than
the user. We have collected as a secondary data from lecturer sheet and useful
webinks like Wikipedia, Slideshare (Linkedin) etc.
7. Page No- 7
Organizational Profile
RAK Ceramics BD LTD
RAK Ceramics (Bangladesh) Limited is the countryโs largest and most respected tiles
and sanitary ware brand. The Company was incorporated in Bangladesh on 26
November, 1998 as a private limited company under the Companies Act, 1994 as a
UAE-Bangladesh joint venture project. It has started its commercial production on 12
November 2000. It has converted into public limited company on 10 June 2008 and
listed in the stock exchanges of Bangladesh on 13th June 2010. The Company has
anchored this position on the basis of its market-leading capacities, world-class
manufacturing technologies, high production utilization, optimized cost structures,
vibrant sales and distribution network and robust customer engagement programs.
8. Page No- 8
Products- Ceramic tiles, sanitary ware, taps and kitchen fittings, tableware, tile
adhesives, interior ancillary products.
Berger Paints Bangladesh LTD
Berger Paints Ltd is the second largest Paint Company in India and a market leader
in Industrial Paint for the past 45 years with a consistent track record of being one of
the fastest growing paint companies, quarter on quarter, for the past few years.
Headquartered at Kolkata it has 10 manufacturing units and over 110 stock points. The
company also has an international presence in 4 countries โ Russia, Poland, Nepal and
Bangladesh. With employee strength of over 2,800 and a countrywide distribution
network of 25,000+ dealers, Berger is established in the sector with a varied portfolio
of paints and tailor-made customer services.
Products- Paints, Coatings, Wallpaper, Construction Chemicals and allied products.
9. Page No- 9
Findings and Analysis
Ratio Analysis- RAK Ceramics
Inventory Turnover Ratio =
Cost of Goods Sold
Average Inventory
2015 2014
=
2896890000
2239844230
=
3255270000
1835354727
=1.293 =1.773
* The inventory turnover ratio rate of 2014 is greater than 2015.
Receivable Turnover =
Revenue
Average Receivables
2015 2014
=
5508640000
580719781
=
6329964274
638387373
=9.916 =9.486
* Receivable turnover ratio of two years is almost average and well. The receivable
turnover ratio of 2015 has been improved before the year of 2014.
10. Page No- 10
Payables Turnover =
Purchases
Average Trade Payables
2015 2014
=
2896889441
44500470
=
3072036921
2738540
=65.098 =1121.78
*The payables turnover ratio was well times in 2014.
Working Capital Turnover =
Revenue
Average Working Capital
2015 2014
=
5508640000
289116566
=
6329964274
1545379710
=4.096 =19.053
*Indicates the number of times the working capital is turned over. The rate of the
ration of 2014 is well.
Fixed Asset Turnover =
Revenue
Average Net Fixed Asset
2015 2014
=
5508640000
2013734249
=
6329964274
2311590599
=2.739 =2.735
*the ratio establishes between fixed asset and sales. The ideal rate for the ratio is 5.
So fixed asset turnover ability is not so high.
11. Page No- 11
Total Asset Turnover =
Revenue
Average Total Asset
2015 2014
=
5508640000
9476977741
=
6329964274
10753365565
=0.59 =0.58
*indicates the ability of a company to use its asset. So the ratio rate of the 2 years is
not so high.
Current Ratio =
Current Asset
Current Liabilities
2015 2014
=
7123130156
3538079861
=
6741661301
4218330929
=1.599:1 =2.013:1
*Ideal ratio is 2:1. So the current ratio of 2014 is greater than the year of 2015.
Quick Ratio =
Cash Short-Term Marketable Investments Receivables
Current Liabilities
2015 2014
=
1101566520
4218330929
=
1473926142
3538079861
=0.261 =0.417
*Ideal ratio is 1:1. So the quick ratio rate of two years is not so well.
Cash Ratio =
Cash Short-Term Marketable Investments
Current Liabilities
12. Page No- 12
2015 2014
=
201898000
4218330929
=
40661640
3538079861
=0.048 =0.011
* Ideal ratio is 1:1. So the quick ratio rate of two years is not so well.
Debt-to-Assets Ratio =
Total Debt
Total Assets
2015 2014
=
420624802
10753365565
=
420624802
9476977741
=0.039 =0.044
*indicates how many assets of a company are financed by debt. So, the ratio rate of
2014 is good.
Debt-to-Capital Ratio =
Total Debt
Total Debt+Total Shareholdrs' Equity
2015 2014
=
420624802
3789130912
=
420624802
3789130912
=0.111 =0.111
*Ideal Ratio: Higher the ratio, higher the risk of default. So the ratio of 2015 & 2014
is same and well for the company.
Debt-to-Equity Ratio =
Total Debt
Total Shareholdrs' Equity
13. Page No- 13
2015 2014
=
420624802
3368506110
=
420624802
3368506110
=0.124 =0.124
*indicates the extent to which a company relies on external debt. The ratio rate of 2
years is same.
Financial Leverage Ratio =
Total Asset
Total Equity
2015 2014
=
10753365565
6038597111
=
9476977741
5919429484
=1.780 =1.600
*measure of financial leverage(capital structure) The ratio rate of 2 years is almost
average.
Gross Profit Margin =
Gross Profit
Revenue
2015 2014
=
1975308452
5508640000
=
2162410962
6329964274
=0.341 =0.358
*A profitability ratio. The ratio rate of 2 years is not so high. So it reflects fewer
efficiency in converting raw materials to income.
Operating Profit Margin =
Operating Income
Revenue
14. Page No- 14
2015 2014
=
1070931754
6329964274
=
997857436
5508640000
=0.169 =0.181
*Measures profitability without concern for taxes and interest. The ratio rate of two
years is average.
Net Profit Margin =
Net Income
Revenue
2015 2014
=
4541554406
6329964274
=
3964568745
5508640000
=0.717 =0.719
* Measures the percentage of each sales. The ratio rate of two years is average.
Operating ROA =
Operating Income
Average Total Asset
2015 2014
=
1070931754
10753365565
=
997857436
9476977741
=0.084 =0.111
*indicate the levels of operating profits relative to the firmโs total asset. The ration
rate of two years is almost same.
ROA =
Net Income
Average Total Asset
15. Page No- 15
2015 2014
=
4541554406
10753365565
=
3964568745
9476977741
=0.422 =0.418
*Indicates ability of a company to earn profit from its asset. The ratio rate of ROA is
good.
ROE =
Net Income
Average Total Equity
2015 2014
=
4541554406
6038598640
=
3964568745
5919429484
=0.752 =0.669
*indicates the return to the owner on the amount invested in the business. The ROA
rate of two years is good for the company.
P/E =
Price Per Share
Earnings Per Share
2015 2014
=
639.91
48.65
=
684.43
43.33
=13.153 =15.796
*The P/E rate of two years of the company is good.
P/CF =
Price Per Share
Cash Flow Per Share
16. Page No- 16
2015 2014
=
639.91
45.98
=
684.43
39.69
=13.917 =17.244
P/S =
Price Per Share
Sales Per Share
2015 2014
=
639.91
688.56
=
684.43
727.76
=0.929 =0.940
P/S =
Price Per Share
Book Value Per Share
2015 2014
=
639.91
124.06
=
694.43
130.66
=5.158 =5.314
17. Page No- 17
Ratio Analysis- Berger Paints Bangladesh Limited
Inventory Turnover Ratio =
Cost of Goods Sold
Average Inventory
2015 2014
=
14837714000
1513733000
=
13165473000
1660913000
=9.802 =7.92
* The inventory turnover ratio rate of 2015 is greater than 2014.
Receivable Turnover =
Revenue
Average Receivables
2015 2014
=
12267996000
939573000
=
10881046000
832711000
=13.056 =7.92
* Receivable turnover ratio of two years is almost average and well. The receivable
turnover ratio of 2015 has been improved before the year of 2014.
18. Page No- 18
Purchases
Average Trade Payables
Payables Turnover =
2015 2014
=
5811465000
1779661000
=
5942325000
1461545000
=3.265 =4.065
* The payables turnover ratio was well times in 2014.
Working Capital Turnover =
Revenue
Average Working Capital
2015 2014
=
12267996000
390590000
=
10881046000
171604000
=31.40 =63.40
* Indicates the number of times the working capital is turned over. The rate of the
ration of 2014 is well.
Fixed Asset Turnover =
Revenue
Average Net Fixed Asset
2015 2014
=
12267996000
1843340000
=
10881046000
1578664000
=6.655 =6.892
* the ratio establishes between fixed asset and sales. The ideal rate for the ratio is 5.
So fixed asset turnover ratio rate ability is well.
Total Asset Turnover =
Revenue
Average Total Asset
19. Page No- 19
2015 2014
=
12267996000
6683525000
=
10881046000
5632593000
=1.83 =1.93
* indicates the ability of a company to use its asset. So the ratio rate of the 2 years is
not so high.
Current Ratio =
Current Asset
Current Liabilities
2015 2014
=
3951586000
2132948000
=
3541219000
1851418000
=1.852:1 =1.912:1
* Ideal ratio is 2:1. So the current ratio of 2014 is greater than the year of 2015.
Quick Ratio =
Cash Short-Term Marketable Investments Receivables
Current Liabilities
2015 2014
=
330156000
2132948000
=
293875000
1851418000
=0.155:1 =0.159:1
* Ideal ratio is 1:1. So the quick ratio rate of two years is not so well.
Cash Ratio =
Cash Short-Term Marketable Investments
Current Liabilities
20. Page No- 20
2015 2014
=
800000000
2132948000
=
400000000
1851418000
=0.375:1 =0.216:1
* Ideal ratio is 1:1. So the quick ratio rate of two years is not so well.
Debt-to-Assets Ratio =
Total Debt
Total Assets
2015 2014
=
1426465000
1851418000
=
1747146000
2132948000
=0.819 =0.770
* indicates how many assets of a company are financed by debt. So, the ratio rate of
2015 is good.
Debt-to-Capital Ratio =
Total Debt
Total Debt+Total Shareholdrs' Equity
2015 2014
=
1426465000
1658354000
=
1747146000
1979035000
=0.882 =0.860
* Ideal Ratio: Higher the ratio, higher the risk of default. So the ratio of 2015 & 2014
is same and well for the company.
Debt-to-Equity Ratio =
Total Debt
Total Shareholdrs' Equity
21. Page No- 21
2015 2014
=
1426465000
1758354000
=
1747146000
1859035000
=0.939 =0.8112
* indicates the extent to which a company relies on external debt. The ratio rate of 2
years is same.
Financial Leverage Ratio =
Total Asset
Total Equity
2015 2014
=
5346874000
3354605000
=
6339060000
4038513000
=1.570 =1.594
* measure of financial leverage(capital structure) The ratio rate of 2 years is almost
average.
Gross Profit Margin =
Gross Profit
Revenue
2015 2014
=
5255332000
12267996000
=
4295302000
10881046000
=0.428 =0.395
* A profitability ratio. The ratio rate of 2 years is not so high. So it reflects fewer
efficiency in converting raw materials to income.
Operating Profit Margin =
Operating Income
Revenue
22. Page No- 22
2015 2014
=
1520953000
10881046000
=
1996401000
12267996000
=0.162 =0.140
* Measures profitability without concern for taxes and interest. The ratio rate of two
years is average.
Net Profit Margin =
Net Income
Revenue
2015 2014
=
1425955000
12267996000
=
1097609000
10881046000
=0.116 =0.100
* Measures the percentage of each sales. The ratio rate of two years is average.
Operating ROA =
Operating Income
Average Total Asset
2015 2014
=
4295302000
5346874000
=
1996401000
6339060000
=0.314 =0.284
* indicate the levels of operating profits relative to the firmโs total asset. The ration
rate of two years is almost same.
23. Page No- 23
ROA =
Net Income
Average Total Asset
2015 2014
=
1425955000
6339060000
=
1097609000
5346874000
=0.224 =0.205
* Indicates ability of a company to earn profit from its asset. The ratio rate of ROA is
good.
ROE =
Net Income
Average Total Equity
2015 2014
=
1425955000
4038513000
=
1097609000
3354605000
=0.353 =0.327
* indicates the return to the owner on the amount invested in the business. The ROA
rate of two years is good for the company.
P/E =
Price Per Share
Earnings Per Share
2015 2014
=
1425
47.33
=
1903.60
61.49
=30.958 =30.107
* The P/E rate of two years of the company is good.
P/CF =
Price Per Share
Cash Flow Per Share
24. Page No- 24
2015 2014
=
1425
49.69
=
1903.60
91.98
=20.670 =28.678
P/S =
Price Per Share
Sales Per Share
2015 2014
=
1425
1472.33
=
1903.60
1934.558
=0.983 =0.968
P/S =
Price Per Share
Book Value Per Share
2015 2014
=
1425
144.66
=
1903.60
174.16
=10.930 =9.850
25. Page No- 25
Recommendation
The next step is to find out how to turn them into batter Financial Position. In our
opinion we are recommending these:-
RAK Ceramics:
(1)Inventory turnover & receivable turnover ability should be improved further.
(2)Fixed asset turnover should be developed.
(3)Should try to increase current asset & cash.
(4)Should try to increase revenue as much as possible further.
Berger Paints:
(1)Total asset turnover & receivable turnover ability should be improved further.
(2)Fixed asset turnover should be developed.
(3)Should try to increase current asset, cash & cash investments receivables.
(4)Should try to increase revenue & operating income as much as possible further.
26. Page No- 26
Conclusion
We have already solved the report on the financial analysis regarding analysis and total
description in the two company. As we are in ongoing process to be a business graduate
we will have to face some difficulties regarding this report in our professional life. So
we must have to know the knowledge of management in business to regard running a
business and also many aspects of business. This report will help us to meet up the
problems that we may face in future.