To analyze the financial statement of NAVANA CNG Limited.
To calculate the different financial ratios.
To understand the implications in analyzing and interpreting the financial ratios.
To identify the findings and raise possible recommendations for NAVANA CNG Ltd
Pirelli Presentation of 1H 2009 Group Results.
Pirelli & C. Group Revenues: 2,137.6 Million Euros (2,454.8 Million Euros As Of 30 June 2008). Ebit 101.1 Million Euros (180.9 Million Euros As Of 30 June 2008) After Restructuring Charges Of 21.2 Million Euros; Incidence On Revenues Of 4.7% In Line With Industrial Plan Targets. Attributable Consolidated Net Result: 6.3 Million Euros (-36.2 Million Euros As Of 30 June 2008; Total Consolidated Net Result Negative For 12.4 Million Euros (-9.5 Million Euros As Of 30 June 2008), Positive Net Of Further 19.8 Million Euro Writedown Of Telecom Italia Stake. Net Financial Position Negative For 1,107.6 Million Euros, from 1,278.9 Million Euros As Of 31 March 2009.
Pirelli Tyre Revenues 1,915.9 Million Euros (-9.3% On A Like-For-Like Basis, Net Of Exchange Rate Effects, Compared With First Half 2008); Ebit Before Restructuring Costs: 146.5 Million Euros, Or 7.6% Of Revenues. Second Quarter Revenues Up 6.7% Compared With The First Quarter Of 2009; Second Quarter Ebit Margin Before Restructuring Charges Rose To 8.6% From 8.1% In The Second Quarter Of 2008.
More on: http://www.pirelli.com/web/investors/presentation/archive_pres/default.page
Pirelli Presentation of 1H 2009 Group Results.
Pirelli & C. Group Revenues: 2,137.6 Million Euros (2,454.8 Million Euros As Of 30 June 2008). Ebit 101.1 Million Euros (180.9 Million Euros As Of 30 June 2008) After Restructuring Charges Of 21.2 Million Euros; Incidence On Revenues Of 4.7% In Line With Industrial Plan Targets. Attributable Consolidated Net Result: 6.3 Million Euros (-36.2 Million Euros As Of 30 June 2008; Total Consolidated Net Result Negative For 12.4 Million Euros (-9.5 Million Euros As Of 30 June 2008), Positive Net Of Further 19.8 Million Euro Writedown Of Telecom Italia Stake. Net Financial Position Negative For 1,107.6 Million Euros, from 1,278.9 Million Euros As Of 31 March 2009.
Pirelli Tyre Revenues 1,915.9 Million Euros (-9.3% On A Like-For-Like Basis, Net Of Exchange Rate Effects, Compared With First Half 2008); Ebit Before Restructuring Costs: 146.5 Million Euros, Or 7.6% Of Revenues. Second Quarter Revenues Up 6.7% Compared With The First Quarter Of 2009; Second Quarter Ebit Margin Before Restructuring Charges Rose To 8.6% From 8.1% In The Second Quarter Of 2008.
More on: http://www.pirelli.com/web/investors/presentation/archive_pres/default.page
Gas Technology Institute & Kwik Trip - Station Installation Guidelines for CNGWisconsin Clean Cities
Are you interested in the station installation guidelines for CNG? Learn about the basics guidelines, processes, and experiences of installing a CNG station.
Making the CNG Virtual Pipeline a Reality for Transportation Natural Gas (TNG)Jolynn Kennedy, CIMS-GB
No natural gas pipeline? No problem. You can facilitate off-pipeline vehicle fueling for CNG transportation fleet. Learn how by checking out this informative presentation by Broadwind | SAFE, XNG and Hexagon Composites.
Gas Technology Institute & Kwik Trip - Station Installation Guidelines for CNGWisconsin Clean Cities
Are you interested in the station installation guidelines for CNG? Learn about the basics guidelines, processes, and experiences of installing a CNG station.
Making the CNG Virtual Pipeline a Reality for Transportation Natural Gas (TNG)Jolynn Kennedy, CIMS-GB
No natural gas pipeline? No problem. You can facilitate off-pipeline vehicle fueling for CNG transportation fleet. Learn how by checking out this informative presentation by Broadwind | SAFE, XNG and Hexagon Composites.
Global presentation on behalf of EnbridgeLyndon Ward
Marine CNG reduces fuel costs and emissions for island and coastal power generation
Presentation from Leadership Summit for Sustainable Business
Globe Series, Vancouver, March 2016
Co-hosted with Enbridge
Many remote communities (coastal and island markets) are not connected to natural gas markets. Marine CNG enables industrial and power customers to reduce reliance on liquid fuels like HFO or Diesel and switch to cleaner burning natural gas. Marine CNG is an ideal alternative to LNG for Oil and Gas producers seeking to monetize associated gas from oil production.
Sea NG is a energy project development company connecting gas reserves with regional energy markets. Sea NG is an energy project development company connecting gas reserves with regional energy markets.
For more information, please contact:
Lyndon Ward, Director of Marketing
Selective Catalytic Reduction (SCR) is an advanced active emissions control technology system that injects a liquid-reductant agent through a special catalyst into the exhaust stream of a diesel engine. The reductant source is usually automotive-grade urea, otherwise known as Diesel Exhaust Fluid (DEF). The DEF sets off a chemical reaction that converts nitrogen oxides into nitrogen, water and tiny amounts of carbon dioxide (CO2), natural components of the air we breathe, which is then expelled through the vehicle tailpipe.
SCR technology is designed to permit nitrogen oxide (NOx) reduction reactions to take place in an oxidizing atmosphere. It is called "selective" because it reduces levels of NOx using ammonia as a reductant within a catalyst system. The chemical reaction is known as "reduction" where the DEF is the reducing agent that reacts with NOx to convert the pollutants into nitrogen, water and tiny amounts of CO2. The DEF can be rapidly broken down to produce the oxidizing ammonia in the exhaust stream. SCR technology alone can achieve NOx reductions up to 90 percent
Exhaust Gas Recirculation is an effective method for NOx control. The exhaust gases mainly consist of carbon dioxide, nitrogen, etc. and the mixture has higher specific heat compared to atmospheric air. Re-circulated exhaust gas displaces fresh air entering the combustion chamber with carbon dioxide and water vapor present in engine exhaust. As a consequence of this air displacement, lower amount of oxygen in the intake mixture is available for combustion. Reduced oxygen available for combustion lowers the effective air–fuel ratio. This effective reduction in air–fuel ratio affects exhaust emissions
Petrol Vehicle CNG Conversion System and it's modern and Oldest Technology ( Conventional & Sequential Injection). This is a money saving, environ friendly (Low emission) and easy conversion technology.Landi Renzo is a world leader of Vehicle CNG & LPG Conversion system technology provider.
At Techbox Square, in Singapore, we're not just creative web designers and developers, we're the driving force behind your brand identity. Contact us today.
Kseniya Leshchenko: Shared development support service model as the way to ma...Lviv Startup Club
Kseniya Leshchenko: Shared development support service model as the way to make small projects with small budgets profitable for the company (UA)
Kyiv PMDay 2024 Summer
Website – www.pmday.org
Youtube – https://www.youtube.com/startuplviv
FB – https://www.facebook.com/pmdayconference
Cracking the Workplace Discipline Code Main.pptxWorkforce Group
Cultivating and maintaining discipline within teams is a critical differentiator for successful organisations.
Forward-thinking leaders and business managers understand the impact that discipline has on organisational success. A disciplined workforce operates with clarity, focus, and a shared understanding of expectations, ultimately driving better results, optimising productivity, and facilitating seamless collaboration.
Although discipline is not a one-size-fits-all approach, it can help create a work environment that encourages personal growth and accountability rather than solely relying on punitive measures.
In this deck, you will learn the significance of workplace discipline for organisational success. You’ll also learn
• Four (4) workplace discipline methods you should consider
• The best and most practical approach to implementing workplace discipline.
• Three (3) key tips to maintain a disciplined workplace.
LA HUG - Video Testimonials with Chynna Morgan - June 2024Lital Barkan
Have you ever heard that user-generated content or video testimonials can take your brand to the next level? We will explore how you can effectively use video testimonials to leverage and boost your sales, content strategy, and increase your CRM data.🤯
We will dig deeper into:
1. How to capture video testimonials that convert from your audience 🎥
2. How to leverage your testimonials to boost your sales 💲
3. How you can capture more CRM data to understand your audience better through video testimonials. 📊
Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
VAT Registration Outlined In UAE: Benefits and Requirementsuae taxgpt
Vat Registration is a legal obligation for businesses meeting the threshold requirement, helping companies avoid fines and ramifications. Contact now!
https://viralsocialtrends.com/vat-registration-outlined-in-uae/
Buy Verified PayPal Account | Buy Google 5 Star Reviewsusawebmarket
Buy Verified PayPal Account
Looking to buy verified PayPal accounts? Discover 7 expert tips for safely purchasing a verified PayPal account in 2024. Ensure security and reliability for your transactions.
PayPal Services Features-
🟢 Email Access
🟢 Bank Added
🟢 Card Verified
🟢 Full SSN Provided
🟢 Phone Number Access
🟢 Driving License Copy
🟢 Fasted Delivery
Client Satisfaction is Our First priority. Our services is very appropriate to buy. We assume that the first-rate way to purchase our offerings is to order on the website. If you have any worry in our cooperation usually You can order us on Skype or Telegram.
24/7 Hours Reply/Please Contact
usawebmarketEmail: support@usawebmarket.com
Skype: usawebmarket
Telegram: @usawebmarket
WhatsApp: +1(218) 203-5951
USA WEB MARKET is the Best Verified PayPal, Payoneer, Cash App, Skrill, Neteller, Stripe Account and SEO, SMM Service provider.100%Satisfection granted.100% replacement Granted.
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
Financial Performance analysis of Navana CNG Limited ( A concern of Navana Group)
1. Welcome to the Presentation
Bangladesh University of Business & Technology (BUBT)
2.
3. Company Profile
NAVANA CNG Limited a sister concern of NAVANA GROUP was formed in 2004, and
has quickly emerged itself as the leading CNG service provider of Bangladesh. Its
years of experience are the standard setter of CNG industry.
NAVANA CNG Limited is the sole distributor of world famous CNG and LPG
conversion kit manufacturer LANDIRENZO s.p.a. Italy. NAVANA CNG Limited solely
represents the renowned manufacturer of CNG Refueling Station Technology Safe
s.r.l.
At present NAVANA CNG Limited is running 8 numbers of CNG conversion workshop
and 20 numbers of CNG refueling stations located as major cities. So far, Navana
CNG Limited has sold more than 211 numbers of refueling stations all over
Bangladesh, which is more than 60% market share in the industry. NAVANA CNG
Limited is an unlisted company. All unlisted companies are required to complete
certain procedures to get listing at Dhaka Stock Exchange (DSE).
4. Objectives of the Report
1. General Objectives
The main key objective of the report is to partial fulfillment of MBA Program.
2. Specific Objectives
There are some specific objectives also. This are
To Analyze Financial Performance of NAVANA CNG Limited.
To analyze the financial statement of NAVANA CNG Limited.
To calculate the different financial ratios.
To understand the implications in analyzing and interpreting the financial ratios.
To identify the findings and raise possible recommendations for NAVANA CNG Ltd.
5. Analyzing the Financial performance of NAVANA CNG
LIMITED by calculating different financial ratios
6. Authorized Capital and Paid up Capital
Year Authorized capital Paid Up Capital Reserve and Surplus
2007 200 51 123.04
2008 200 100 282.49
2009 500 300 327.16
2010 500 363 555
2011 500 436 747
7. Current Ratio
NAVANA CNG LTD.
Year Current Assets Current Liabilities Current Ratio
2007 440 206 2.14
2008 575 76 7.57
2009 466 196 2.38
2010 650 192 3.39
2011 892 235 3.80
9. Net Working capital
Net Working Capital=Total Current Assets-Total Current Liabilities
NAVANA CNG LTD.
Year Current Assets Current Liabilities Net working Capital
2007 440 206 234
2008 575 76 499
2009 466 196 270
2010 650 192 458
2011 892 235 657
27. Return on Capital Employed
ROCE= Net profit after taxes/ Total capital employed X100
NAVANA CNG LTD.
Year Net Profit After Taxes Total Capital Employed Return on Capital employed
2007 112 627 17.90%
2008 208 879 23.72%
2009 245 1094 22.36%
2010 291 1235 23.56%
2011 301 1506 19.98%
31. Earning Per Share
EPS= Earnings available for common stockholders/Number of Shares of common stock outstanding
NAVANA CNG LTD.
Earnings available for Number of Shares of common
Year common stockholders stock outstanding Earning Per Share
2007 112000000 20000000 5.60
2008 208000000 20000000 10.40
2009 244661587 36300000 6.74
2010 290789036 36300000 8.01
2011 300882758 43560000 6.91
33. Interpretation
•Liquidity Ratios:
•Net Working capital: The NWC of Navana CNG is highly satisfactory level of 2007 to 2011.
•Current Ratios: The CR is positively increasing.
•Activity Turnover
•Fixed Asset Turnover: Navana CNG FAT is increasing decreasing trend it should be increase.
•Total Asset Turnover: Total asset are not efficiently used to generate sales, so company
should efficient to utilizing the company total assets.
•Debt Ratios
•Debt Ratio: It s shows greater indebtedness and high degree financial leverage to generate profit.
•Debt-Equity Ratio: This indicates better condition.
•Profitability Ratios
•Gross Profit Margin: The cost of goods sold is efficiently manage by Navana CNG
•Operating Profit Margin: The cost price effectiveness of the operation is positively increasing trends.
•Net Profit Margin: Success to achieve the cost effectiveness of operations and has positive trends.
•Return on Investment: It has increasing and decreasing trends so it should be done to positive
by utilizing the company assets.
• Return on Equity: Moderate level of ROE achieved from last five years.
•Return on Capital Employed: The ROCE is better and has increasing trends.
•Earnings per Share: They got very pessimistic EPS from Last years.
34. Findings
Ratio Analysis:
Liquidity Ratios:
The net working capital (NWC) of NAVANA CNG is satisfactory position all the last
five years from 2007 to 2011, because it showed a positive networking capital
which indicates a huge liquidity reserve of the company.
The short-term financial solvency of NAVANA CNG is strong.
Activity Ratios:
The capital turnover ratio of NAVANA CNG indicates that total capital was not
efficiently managed and utilized throughout the period from 2007 to 2011.
The average collection period is shorter which may discourage the credit sales.
The fixed assets of NAVANA CNG are efficiently used to generate sales.
The total asset turnover ratio of NAVANA CNG indicates that, total assets are
efficiently used to generate sales throughout the period from 2007 to 2011, as
they are acceptable limit.
35. Findings (Continued)
Debt Ratios:
The debt ratio of NAVANA CNG indicates a little indebtedness and lower degree of
financial risk, to generate profits during 2007 to 2011.
NAVANA CNG has adequate earnings to pay its interest charges.
Profitability Ratios:
NAVANA CNG is in the better condition regarding the operating efficiency during
the last five years as it has produced the acceptable operating profit margin.
NAVANA CNG has achieved an enough return on investment, which indicates the
effective management in generating profits with its available assets.
NAVANA CNG achieved a highly satisfying return on capital employed which
indicates the effective management in generating profits with its total capital
employed during 2007-2011.
NAVANA CNG has got very optimistic Earning per Share (EPS) during 2007 to
2011.
36. Conclusion
NAVANA CNG LTD is a sister concern of Navana Group is a trend
better in the CNG Industry. The company is always trying for better
environment friendly energy solution. Keeping that in mind the
company is expanding its operation in the Welding rod and uPVC
industry sector which the largest means for great achievement all
over the country. This is a demand of time, being successful in this
project will open a new window to save foreign currency. Getting listed
DSE will bring this company closer to the mass people and clearer of
its operation.
37. Recommendation
NAVANA CNG Limited can take the following recommendations into consideration:
NAVANA CNG Limited can increase its current assets more by enhancing the accounts
receivable and can decrease its current liabilities by reducing its bank overdraft and short term
loan. The company can try to increase its quick assets like-cash, accounts receivable and
marketable securities.
It also can reduce inventory to improve its inventory turnover ratio.
Company’s management should be more efficient in utilizing the company’s capital to
generate sales.
NAVANA CNG Limited is supposed to offer attractive credit policy to its customers by
extending credit period from 60 days to 90 days.
The company should try to utilize its fixed assets more efficiently to accelerate sales.
The company’s management should be more efficient in utilizing the company’s total assets
to generate sales. It should aim to achieve optimum capital structure by reducing debt capital
as well as by increasing equity capital to finance its total assets.
The company ought to enhance its earnings by accelerating its sales as well as by minimizing
its operating costs in order to get adequate earnings.