Financial management

1. - A Better Tomorrow

3. Group Members
Suraiya Tasfiya Binty
ID:22-49780-3
Amena Zahan Mati
ID:22-49700-3 MD.Amran Arfin
ID:22-46694-1
MD.Ashraful Islam
ID:22-46381-1
Rubaiya Akter Rimi
ID:22-46337-1

4. Introduction
BAT Bangladesh is one of
Bangladesh’s most valuable
corporate entity in existence for the
last 112+ years in the country.
MISSION
-Stimulating the senses of New Adult
Generation. The ambition is to
facilitate a transformational journey
for all our stakeholders.
As the largest individual tax
contributor to the Government
exchequer, together with a strong
presence in the rural agri-economy,
the Company’s socio-economic
impacts have been widespread and
largescale.

5. 2018 2019 2020 2021 2022
Current
Assets
30059642 28226049 33735532 44091288 44851119
Current
Liabilities
22922858 17014377 24189169 32776301 32737583
Paid Up
Capital
600000 1800000 1800000 5400000 5400000
Equity 29528854 35793455 33999715 36790774 41183604
Total assets 56543229 59430237 64747265 77555880 83426888
Total
Liabilities
27014375 23636782 30747550 40765106 42246284
Inventories 19429201 16537884 23780680 34425100 28769599
2022 2021 2020 2019 2018
Net Turnover 84231572 74827561 60290627 56821330 54639767
Gross Profit 44236726 40056975 29497938 26848550 27543470
Profit before
tax
34993019 29901686 21090199 17403927 19314324
Profit After tax 17872020 14968529 10886835 9246349 10012034
Financial
Statement
Income
Statement

6. Liquidity ratio
Current Ratio
Acid Test Ratio
2020
2018 2019 2021 2022
1.3113:1
0.4637:1
1.6590:1 1.3947:1 1.3452:1 1.3700:1
0.6870:1 0.4115:1 0.2949:1 0.4912:1

7. 0
0.2
0.4
0.6
0.8
1
1.2
1.4
1.6
1.8
2018 2019 2020 2021 2022
Liquidity Ratio
Current Ratio Acid Test Ratio

8. Profitability Ratio
Net Profit
Margin
0.2122:1 0.2000:1 0.1806:1 0.1627:1 0.1832:1
Return on
Asset
0.2142:1 0.1930:1 0.1681:1 0.1556:1 0.1771:1
Return on
Equity
0.4230:1 0.3672:1 0.3541:1 0.3912:1 0.3702:1
2022 2021 2020 2018
2019

9. 0.1832
0.1627
0.1806
0.2
0.2122
0.3702
0.3912
0.3541
0.3672
0.423
0.2142
0.193
0.1681
0.1556
0.2142
0
0.05
0.1
0.15
0.2
0.25
0.3
0.35
0.4
0.45
2018 2019 2020 2021 2022
Profitability Ratio
Net profit margin Retun on Equity Return on Investment

10. Debt Ratio
Debt to
Equity
1.0258:1 1.1080:1 0.9043:1 0.6604:1 0.9148:1
Debt to
Total
Assets
0.5064:1 0.5256:1 0.4749:1 0.3977:1 0.4778:1
2022 2021 2020 2019 2018

11. 0
0.2
0.4
0.6
0.8
1
1.2
2018 2019 2020 2021 2022
Debt Ratio
Debt to Equity Debt to Total Assets

12. Conclusion
-With a remarkable 113-year
history, BAT (British American
Tobacco) has exhibited enduring
financial stability. The company's
financial performance over the
years reflects consistent
profitability, a sound liquidity
position, and a prudent approach
to debt management, establishing
BAT as a seasoned and resilient
player in the global market. This
extensive track record positions
BAT as a reliable and enduring
investment choice.