The document provides a financial analysis of Square Pharmaceuticals Ltd, established in 1958 and listed publicly in 1995, showcasing its growth and performance over three years. It includes key financial ratios such as gross profit margin, net profit margin, earnings per share, and balance sheet metrics like current ratio and return on equity. The analysis highlights trends in revenue, profitability, and asset-liability management, indicating stable growth for the company.

1. Financial Analysis
of SQUARE
Pharmaceutical
Ltd.

2. • Established in 1958
• Convertedintoa public limited
companyin 1991
• Listed withstock exchanges in 1995.
• Export goods over 33 countriesaround
the globe.
SQUARE Pharmaceuticals
Ltd.
◉CompanyInformation
◉Legal Address
Square Centre,48MohakhaliCommerical
Area, Dhaka.
Website: http://www.squarepharma.com.
bd
◉Full name: Square Pharmaceuticals
Ltd

3. Mission, Vision & Objective
 To produce and
provide quality &
innovative healthcare
relief for people,
 Maintain stringently
ethical standard in
business operation
 Ensuring benefit to
the shareholders,
stakeholders and the
society at large.
view business as a
means to the
material and social
wellbeing of the
investors,
employees and the
society at large,
leading to accretion
of wealth through
financial and moral
gains as a part of
to conduct
transparent
business operation
based on market
mechanism within
the legal & social
framework with
aims to attain the
mission reflected by
our vision.

4. “
vaccines, oral healthcare products,
tablets, capsules, syrup, suspension,
sterile eye drops, injectable, nasal sprays,
creams, ointments, IV fluids, metered
dose inhalers, dry powder inhalers,
suppositories, lyophilized injectable,
prefilled syringes etc. argrovet &
pesticide products, herbal and more.

5. Objective of the
paper
To find out the financial trendof SQUARE Pharmaceuticals based on
three yeardata calculationand showthe ratios in graphand compare

6. Ratios to find
Income statement ratio
 Gross profit margin
 Net profit margin
 Earnings per share
Balance sheet ratio
 Leverage ratio
 Debt equity ratio
 ROE (Return on Equity)
 ROI (Return on
Investment)

7. Trend Analysis in Revenue
Growth
2014
(23,368 mill)
2013
(20,202 mill)
2015
(26,685 mill)

8. 0
5,000
10,000
15,000
20,000
25,000
30,000
2013 2014 2015

9. Ratio Analysis Based on
Income Statement
Years 2013 2014 2015
Gross Profit
Margin
0.435 0.439 0.441
Net Profit
Margin
0.190 0.192 0.208
Earning Per
Share
7.10 8.36 10.46

10. Years 2013 2014 2015
Gross Profit
Margin
0.435 0.439 0.441
For 2013, for 1 taka of sales, the firm earned 0.435 taka from gross profit. For
2014, for 1 taka of sales, the firm earned 0.439 taka from gross profit. For 2015,
for 1 taka of sales, the firm earned 0.441 taka from gross profit.
Ratio Analysis Based on Income Statement

11. Years 2013 2014 2015
Net Profit
Margin
0.190 0.192 0.208
For 2013, for 1 taka of sales, the firm earned 0.190 taka from net profit. For
2014, for 1 taka of sales, the firm earned 0.192 taka from net profit. For 2015,
for 1 taka of sales, the firm earned 0.208 taka from net profit.
Ratio Analysis Based on Income Statement

12. Ratio Analysis Based on
Income Statement
Years 2013 2014 2015
Earning Per
Share
7.10 8.36 10.46
For 2013, the company has the ability to earn 7.10 taka from per share. For
2014, the company has the ability to earn 8.36 taka from per share. For 2015,
the company has the ability to earn 10.46 taka from per share. The earning per
share is increasing that is the company is going through a stable growth.

13. Ratio Analysis Based on
Balance Sheet
Years 2013 2014 2015
Current Ratio
2.12 3.13 3.82
ROE 19.90% 20.14% 20.69%
ROI
18.42% 18.89% 20.21%

14. Ratio Analysis based on
Balance Sheet
Years 2013 2014 2015
Current Ratio
2.12 3.13 3.82
For 2013, With the current assets of 2013, the company can pay off its current liabilities of 2013
by 2.12 times. For 2014, With the current assets of 2014, the company can pay off its current
liabilities of 2014 by 3.13 times. For 2015, With the current assets of 2015, the company can pay
off its current liabilities of 2015 by 3.82 times.

15. Ratio Analysis based on
Balance Sheet
Years 2013 2014 2015
ROE 19.90% 20.14% 20.69%
For 2013, 19.90 taka is earned by the owner for BDT TK. 100 investment. For 2014,
20.14 taka is earned by the owner for BDT TK. 100 of investment. For 2015, 20.69
taka is earned by the owner for BDT TK. 100 of investment.

16. Ratio Analysis based on
Balance Sheet
Years 2013 2014 2015
ROI
18.42% 18.89% 20.21%
For 2013, 18.42 taka is earned for BDT TK.100 of investment. For 2014, 18.89 taka
is earned for BDT TK.100investment. For 2015, 20.21 taka is earned for BDT TK.100
investment.

17. Trend of Balance Sheet
Years 2013 2014 2015
Total Asset
27551.67 31046.67 35191.15
Total Liability 4957.71 4297.11 4099.51
Equity
22593.94 26748.95 31091.63

18. Trend of the Balance Sheet:
0
5000
10000
15000
20000
25000
30000
35000
40000
Total Asset Total Liabilitiy Equity
Trend of total Asset, Liability & Equity
2013 2014 2015

19. Trend in short-term and long-
term Asset
Years 2013 2014 2015
Short-term
Asset
6946.361 7499.373 9732.170
Long-term
Asset
20605.309 23546.701 25458.986

20. Trend in Short-term and Long-term Asset:
0
5000
10000
15000
20000
25000
30000
35000
40000
Long-term Asset Short-term asset
2013 2014 2015

21. Trend in short-term and long-
term liabilities
Years 2013 2014 2015
Short-term
Liabilities
3275.407 2394.537 2549.018
Long-term
Liabilities
1682.31 1902.58 1550.50

22. Trend of Long-term and Short-term Liabilities:
0
500
1,000
1,500
2,000
2,500
3,000
3,500
Short term Liabilities Long term Liabilities
2013 2014 2015

23. Profit or loss Analysis
Gross Profit
2013
(7825.81)
mill
2015
(11841.98)
mill
2014
(9182.78)
mill

24. Profit or loss Analysis
Net Profit Before Tax
2013
(4481.04)
mill
2015
(8597.45)
mill
2014
(5504.46)
mill

25. Profit or loss Analysis
Net Income
2013
(3638) mill
2015
(5186)
mill
2014
(4250)
mill

26. 0
2000
4000
6000
8000
10000
12000
14000
Gross Profit Profit Before Tax Net Income
2013 2014 2015

27. Thanks!