The document provides an overview of the financial performance of Transcom Electronic Company Ltd from 2011-2015. It analyzes the company's liquidity, profitability, and leverage ratios over this period based on financial statements. Key findings include the company's current and quick ratios improving in 2015, gross and net profit margins increasing but being negative in some years, and return on investment fluctuating between years and being zero or negative at times. The conclusion states Transcom aims to be a market leader in Bangladesh and demonstrates that locally owned companies can provide modern, professional services.

1. Welcome

2. “The overview of Financial Performance of
Transcom Electronic Company Ltd.”

3. Introduction
 Originated with tea plantations in 1885
 In recent years, TRANSCOM has emerged as the largest media house in
Bangladesh.

4. Objective of the study : There specific objectives are as follows:
To know the historical background of the organization including its mission, objective and strategies.
To find out the policies of the companies recruitment and selection process.
To find out the Ratio Analysis of Financial Statement (2011-2015)
To adopt a carefully worked out financial performance and policy.
Methodology:
Sampling system is sorted from randomly. I have asked questions ten men/ women. To make the report
more meaningful and acceptable two sources of data and information have been used widely-
Methodology
Primary
Sources
Secondary
Sources
Fig: Sources of Data collection

5. Vision
 A company's mission statement is a constant reminder to its employees of why
the company exists and what the founders envisioned when they put their fame
and fortune at risk to breathe life into their dreams.
MISSION:
To maintain its status as world’s leading innovator in ceramic field. Strategy
has been the hallmark of success. The ‘Organizational technology and
quality.

6. Financial Management
 Financial Management means planning, organizing, directing and controlling the
financial activities such as procurement and utilization of funds of the enterprise.

7. Financial Performance 2014-2015

9. Consolidated Profit & Loss Accounts of Transcom Electronic
Company Limited
For the year ended 31st Dec. 2016,2015 & 2014

11. Financial Statements
After transactions are identified, recorded & summarized, four financial
Statements are prepared from the summarized accounting data:
1. Income statement
2. Owners equity
3. Balance sheet
4. Statement of cash flows
Comment:
Since, the Financial Statements of Transcom electronic company Limited is higher
in 2010 it indicates the company is able to meet its better performance. Therefore, it
can be said that the financial position of the company is satisfactory.

12. Ratio Analysis of Financial
Statement (2011-2015)
Liquidity Ratio
The liquidity ratios measure the ability of a firm to meet its short- term obligations and reflect the short – term
financial strength or solvency of a firm. The ratios which indicate the liquidity of a firm are current ratios, quick
ratios, cash ratio and net working capital to total assets ratio.
Current Ratio
The current ratio is the ratio of total current assets to total current liabilities. It is calculated by dividing the current
assets by current liabilities. The current ratio of a firm measures its short -term solvency, that is, its ability to meet
short - term obligations.

13. 2011 2012 2013 2014 2015
Transcom electronic
company Ltd.
1.00 : 1 1.00: 1 1.00: 1 1.01: 1 1.10: 1
Interpretation
The graph shows that from 2011 to 2014, current ratio of Transcom electronic company Limited is constant. In
the year 2015, current ratio becomes a little bit higher than the preceding years. Although it increases liabilities,
but it is relatively lower than the increase in current assets.
Quick Ratio
The quick ratio is the ratio between quick current assets and current liabilities and is calculated by dividing the quick
assets by the current liabilities. Generally, quick ratio of 1:1 is considered satisfactory as a firm can easily meet all
current claims.

14. 2011 2012 2013 2014 2015
Transcom electronic com.
Ltd.
.99: 1 .99: 1 .98: 1 .99: 1 1.08: 1
Interpretation
It is seen from the graph that the ratio of transcom electronic company Limited is lower in 2011 and 2012
and 2014 than in 2015 because of an increase in total current liabilities and prepaid expenses as well. In
2013 the ratio of the bank again becomes lower in a significance of increase total current liabilities and
prepaid expenses more than total current assets. In 2010 there is an increase in the ratio because of an
increase in total current assets more than the increase in total current liabilities.

15. Net Working Capital
The net working capital to total assets ratio measures the adequacy and ability of net working capital to cover the
total assets. There is no standard for this ratio. The higher the ratio, the more is the firm’s ability and adequacy of
net working capital to cover the total assets.
Current Asset - Current Lability
Year 2011 2012 2013 2014 2015
Transcom electronic com. Ltd. .0063 .0072 .0006 .0065 .oo76
Interpretation
From the graph it is seen that the ratio of transcom electronic company Limited is negative for the year 2005 to 2008 as
the net working capital is negative. In 2009 the graph shows a positive and higher ratio than the previous years as a
result of an increase in current assets more than current liabilities.

16. Profitability Ratio
Profitability ratio is a measure of operating efficiency. The operating efficiency of a company and its ability to
ensure adequate returns of its shareholders/ owners depends ultimately on the profit earned by it.
Gross Profit Ratio
The gross profit margin measures the percentage of each sales taka remaining after the firm has paid for its
services. The higher is the gross profit margin, the better (that is, the lower the relative cost of services provided).
Total Revenue - Total Cost
Year 2011 2012 2013 2014 2015
Transcom electronic com. Ltd. 25.89% 26.79% 33.47% 35.63% 37.60%

17. Interpretation
The graph of transcom electronic company limited shows an increasing trend for the year 2006 to 2010. The
ratio gradually becomes higher in 2009 and 2010 because of an increase in revenue more than an increase in
costs.
Net Profit Ratio
Net profit margin reflects the effectiveness of expense management and service pricing policies. It is indicative
of management ability to operate the business with sufficient success not only to recover from revenues of the
period, the cost of services, the expenses of operating the business.
Year 2011 2012 2013 2014 2015
Transcom electronic com.
Ltd.
(61.26)% .87% 15.03% 12.39% 30.80%

18. Return on Investment
Return on investment is used as a performance measure to evaluate the efficiency of an investment or to compare the
efficiency of a number of different investments. To calculate ROI, the benefit (return) of an investment is divided by
the cost of the investment. The result is expressed as a percentage or a ratio.
ROI=Net income after tax/Total share holder Equity
Year 2011 2012 2013 2014 2015
Transcom
electronic com.
Ltd.
1.76 O.OO O.34 O.21 4.89
Interpretation
The return on investment in 2010 is zero because there is nothing for calculating and 20011 the ratio was negative.
But in 2012, the return on investment is positive, lower than 2013 and 2015. The better investment ratio is shown
in 2013 which higher than any other year.

19. Leverage Ratio
The long-run solvency of a company can be measured by the use of leverage ratios named debt – equity ratio, debt
to total assets, the time interest earned ratio and proprietary ratio.
Debt – Equity Ratio
The debt-to-equity ratio (D/E) is a financial ratio indicating the relative proportion of shareholders' equity and
debt used to finance a company's assets. A lower ratio is desirable.
Debt-Equity Ratio=Total Equity/Total Debt.
Year 2011 2012 2013 2014 2015
Transcom
electronic com.Ltd.
-0.02 0.02 0.00 0.04 1.00

20. Findings
 As a tool of financial management, ratios are of crucial significance. The importance
of ratio analysis in the fact that it presents facts on a comparative basis and enables
the drawing of inferences regarding the performance of a firm. In respect of the
liquidity position, long term solvency, operating efficiency and overall profitability.
Conclusion
Transcom Limited intends to set standard as the market leader in Bangladesh. It demonstrates that a local owned
instruction can provide efficient, effective and modern service on a professional basis. Transcom Limited Human
Resource management department is the most confidential department for any organization. Here as an intern,
limited information was collected for preparing this report because of too much confidentially.

21. Thank You