Recommended
More Related Content
Similar to Financial Ratio.pptx
Similar to Financial Ratio.pptx (20)
Recently uploaded
Recently uploaded (20)
Financial Ratio.pptx
- 1. Financial Position Particulars Amount in Taka 30-Jun-20 30-Jun-19 Assets Non Current Assets 2,206,070 2,559,860 Property, Plant & Equipment 2,206,070 2,559,860 Current Assets 2,309,525 2,499,406 Preliminary Expenses 250,000 250,000 Inventory 325,421 1,127,943 Accounts Receivable 241,780 761,541 Advance, Deposit and Prepayments 422,068 100,617 Cash and cash equivalents 1,070,256 259,305 Total Assets 4,515,595 5,059,266 Equity and Liabilities Shareholders' Equity 2,463,155 2,023,127 Paid up capital 2,000,000 2,000,000 Retained Earnings 463,155 23,127 Non-Current Liabilities Current Liabilities 2,052,440 3,036,140 Accounts Payable 385,341 338,788 Short term Loan 1,430,161 2,578,161 Provision for Income Tax 236,938 119,191 Total Equity and Liabilities 4,515,595 5,059,266
- 2. Income Statement Particulars Amount in Taka 30-Jun-20 30-Jun-19 Revenue 10,614,479 23,400,630 Cost to sales (8,341,397) (20,000,535) Net Revenue 2,273,082 3,400,095 Less: Operating Expenses Administrative Expenses (1,596,116) (3,059,550) Profit Before Tax 676,966 340,546 Current Income Tax (236,938) (119,191) Net Profit after tax 440,028 221,355
- 3. Profitability Ratio Gross Profit Ratio = Gross Profit Net Sales * 100 Operating Profit Ratio = EBIT Net Sales * 100 Net Profit Ratio = Net Profit Net Sales * 100 Return on Capital Employed = EBIT Capital employed 21.41% 4.15% 6.38% 0.27 Mahfel Huq & Co. Chartered Accountants
- 4. Solvency Ratio Debt Equity Ratio = Total Debt Shareholders Fund Including Reserve Interest Coverage Ratio = EBIT Interest Expense 0.83 5.92 Mahfel Huq & Co. Chartered Accountants
- 5. Liquidity Ratio Current Ratio = Current Assets Current Liabilities Quick Ratio = Cash+ Investment+ accounts receivables Current Liabilities 1.13 0.64 Mahfel Huq & Co. Chartered Accountants
- 6. Turnover Ratio Fixed assets Turnover Ratio = Net Sales Average Fixed Assets Receivable Turnover Ratio = Net Credit Sales Average Receivables Inventory Turnover Ratio = Cost of Goods sold Average Inventories 4.45 11.48 0.48 Mahfel Huq & Co. Chartered Accountants
- 7. Earnings Ratio Price Earnings Ratio = Market Price Per share Earnings Per Share Return on net worth Ratio = Net Profit Equity Shareholders Funds Including Reserves Earning Per Share = Net Income-preferred Dividends/ Weighted Average Outstanding Net Profit Equity Shareholders Outstanding 2.20 0.18 11.36 Mahfel Huq & Co. Chartered Accountants Notes: Market Price Assumed as TK. 25.
- 8. Thank You