Financial Ratio Analysis

BERGER PAINTS BANGLADESH LTMITED (BERGERPBL)

Elements Year (Taka in '000)
2004 2005 2006 2007 2008
Current Assets (CA) BDT 815,008 BDT 957,106 BDT 817,325 BDT 1,054,927 BDT 1,087,648
Current Liabilities (CL) BDT 405,821 BDT 527,422 BDT 428,250 BDT 687,962 BDT 749,044
Current Ratio [Times] 2.01 1.81 1.91 1.53 1.45

Sales (S) BDT 1,737,637 BDT 2,121,116 BDT 2,872,447 BDT 3,527,759 BDT 4,499,206
Inventories (Inv.) BDT 255,904 BDT 353,001 BDT 427,690 BDT 610,901 BDT 691,179
Fixed Assets (FA) BDT 358,370 BDT 355,397 BDT 473,068 BDT 574,007 BDT 634,262
Total Assets (TA) BDT 1,179,227 BDT 1,327,839 BDT 1,301,275 BDT 1,639,332 BDT 1,734,193
Account Receivables BDT 168,679 BDT 162,932 BDT 182,061 BDT 222,791 BDT 214,200
Total Debt BDT 40,000 BDT 0 BDT 45,000 BDT 150,000 BDT 0
Net Income (NI) BDT 216,448 BDT 227,120 BDT 324,297 BDT 339,351 BDT 400,660
Common Equity (CE) BDT 668,528 BDT 714,407 BDT 796,393 BDT 880,667 BDT 910,304
Inventory Turnover Ratio [Times] 6.79 6.01 6.72 5.77 6.51
Fixed Assets Turnover Ratio [Times] 4.85 5.97 6.07 6.15 7.09
Total Assets Turnover Ratio [Times] 1.47 1.60 2.21 2.15 2.59
Days Sales Outstanding (Days) 35 28 23 23 17
Dedt Ratio 3.39% 0.00% 3.46% 9.15% 0.00%
Profit Margin (PM) 12.46% 10.71% 11.29% 9.62% 8.91%
Return on Assets (ROA) 18.36% 17.10% 24.92% 20.70% 23.10%
Return on Equity (ROE) 32.38% 31.79% 40.72% 38.53% 44.01%

Prepared By: Md. Kowsar-Ul-Habib (ID: 111062088, Sec: D)

 Finacial Ratio Analysis
BANGLADESH SHIPPING CORPORATION (BSC)
Elements Year (Taka)
2004 2005 2007 2008 2003
Current Assets (CA) BDT 1,246,672,048 BDT 1,729,368,693 BDT 2,230,109,514 BDT 2,898,867,952 BDT 968,824,643
Current Liabilities (CL) BDT 730,343,921 BDT 800,595,498 BDT 684,334,077 BDT 959,799,414 BDT 678,438,595
Current Ratio [Times] 1.71 2.16 3.26 3.02 1.43

Sales (S) BDT 2,565,186,654 BDT 3,141,744,303 BDT 2,912,110,727 BDT 4,126,344,193 BDT 2,072,822,288
Inventories (Inv.) BDT 171,690,673 BDT 117,742,098 BDT 197,382,960 BDT 233,749,467 BDT 145,345,494
Fixed Assets (FA) BDT 1,932,800,078 BDT 1,805,224,741 BDT 1,609,471,377 BDT 1,491,361,362 BDT 2,067,614,490
Total Assets (TA) BDT 3,179,472,126 BDT 3,534,593,434 BDT 3,839,580,891 BDT 4,390,229,314 BDT 3,036,439,133
Account Receivables BDT 297,871,179 BDT 154,032,237 BDT 305,962,686 BDT 663,648,032 BDT 260,607,595
Total Debt BDT 1,127,459,709 BDT 1,045,799,343 BDT 911,358,679 BDT 843,666,379 BDT 1,132,459,709
Net Income/Net Loss (NI/NL) BDT 152,509,003 BDT 332,500,770 BDT 159,586,095 BDT 466,842,498 BDT 5,637,913
Common Equity (CE) BDT 1,166,478,679 BDT 1,446,178,134 BDT 1,949,651,799 BDT 2,305,169,782 BDT 1,092,973,131
Inventory Turnover Ratio [Times] 14.94 26.68 14.75 17.65 14.26
Fixed Assets Turnover Ratio [Times] 1.33 1.74 1.81 2.77 1.00
Total Assets Turnover Ratio [Times] 0.81 0.89 0.76 0.94 0.68
Days Sales Outstanding (Days) 42 18 38 59 46
Dedt Ratio 35.46% 29.59% 23.74% 19.22% 37.30%
Profit Margin (PM) 5.95% 10.58% 5.48% 11.31% 0.27%
Return on Assets (ROA) 4.80% 9.41% 4.16% 10.63% 0.19%
Return on Equity (ROE) 13.07% 22.99% 8.19% 20.25% 0.52%

Prepared By: Md. Kowsar-Ul-Habib (ID: 111062088, Sec: D)

 Finacial Ratio Analysis
BANGLADESH EXPORT IMPORT COMPANY LIMITED CONSOLIDATED (BEXIMCO)
Elements Year (Taka)
2008 2006 2005 2004 2003
Current Assets (CA) BDT 5,708,257,182 BDT 1,753,891,511 BDT 1,382,805,351 BDT 90,033,350 BDT 24,503,258
Current Liabilities (CL) BDT 2,967,396,719 BDT 1,406,498,501 BDT 1,209,622,718 BDT 887,005,495 BDT 832,317,600
Current Ratio [Times] 1.92 1.25 1.14 0.10 0.03
Sales (S) BDT 28,303,557,113 BDT 1,746,121,781 BDT 1,678,263,385 BDT 11,634,324 BDT 12,292,968
Inventories (Inv.) BDT 2,999,233,427 BDT 898,901,662 BDT 869,443,512 BDT 0 BDT 0
Fixed Assets (FA) BDT 3,046,934,485 BDT 1,842,876,576 BDT 1,949,030,643 BDT 809,093,167 BDT 809,659,745
Total Assets (TA) BDT 10,657,285,210 BDT 3,868,506,747 BDT 3,656,639,491 BDT 1,160,446,116 BDT 1,088,004,261
Account Receivables BDT 769,655,077 BDT 475,589,289 BDT 326,224,583 BDT 13,097,846 BDT 12,175,470
Total Debt BDT 3,574,536,504 BDT 2,126,197,734 BDT 2,036,407,011 BDT 5,272,072 BDT 4,905,709
Net Income/Net Loss (NI/NL) BDT 1,047,357,452 BDT 195,426,469 BDT 177,430,229 BDT 22,714,426 BDT 16,661,159
Common Equity (CE) BDT 6,097,109,699 BDT 1,425,851,870 BDT 1,285,208,528 BDT 273,415,827 BDT 255,651,401
Inventory Turnover Ratio [Times] 9.44 1.94 1.93 Nil Nil
Fixed Assets Turnover Ratio [Times] 9.29 0.95 0.86 0.01 0.02
Total Assets Turnover Ratio [Times] 2.66 0.45 0.46 0.01 0.01
Days Sales Outstanding (Days) 10 99 71 411 362
Dedt Ratio 33.54% 54.96% 55.69% 0.45% 0.45%
Profit Margin (PM) 3.70% 11.19% 10.57% 195.24% 135.53%
Return on Assets (ROA) 9.83% 5.05% 4.85% 1.96% 1.53%
Return on Equity (ROE) 17.18% 13.71% 13.81% 8.31% 6.52%

Prepared By: Md. Kowsar-Ul-Habib (ID: 111062088, Sec: D)

 Financial Ratio Analysis
BANGLADESH LUGGAGE INDUSTRIES LIMITED
Elements Year (Taka)
2004 2003 2002 2001 2000
Current Assets (CA) BDT 44,468,566 BDT 44,611,289 BDT 58,714,358 BDT 63,666,778 BDT 57,728,541
Current Liabilities (CL) BDT 177,716,551 BDT 153,783,154 BDT 120,751,608 BDT 108,186,294 BDT 92,482,488
Current Ratio [Times] 0.25 0.29 0.49 0.59 0.62
Sales (S) BDT 186,421 BDT 3,688,809 BDT 69,162,253 BDT 75,049,949 BDT 56,853,248
Inventories (Inv.) BDT 30,735,995 BDT 30,856,537 BDT 36,808,220 BDT 35,264,684 BDT 34,595,697
Fixed Assets (FA) BDT 287,511,430 BDT 287,626,886 BDT 289,841,278 BDT 300,603,349 BDT 314,594,668
Total Assets (TA) BDT 352,981,859 BDT 353,240,038 BDT 369,584,526 BDT 385,271,990 BDT 372,323,209
Account Receivables BDT 0 BDT 0 BDT 8,149,751 BDT 10,911,793 BDT 10,316,239
Total Debt BDT 24,902,411 BDT 21,304,707 BDT 45,000,000 BDT 75,000,000 BDT 129,562,425
Net Income/Net Loss (NI/NL) (BDT 28,315,987) (BDT 19,134,411) BDT 241,623 BDT 7,668 BDT 478,551
Common Equity (CE) BDT 203,591,295 BDT 203,591,295 BDT 203,832,918 BDT 202,085,696 BDT 200,205,094
Inventory Turnover Ratio [Times] 0.01 0.12 1.88 2.13 1.64
Fixed Assets Turnover Ratio [Times] 0.00 0.01 0.24 0.25 0.18
Total Assets Turnover Ratio [Times] 0.00 0.01 0.19 0.19 0.15
Days Sales Outstanding (Days) 0 0 43 53 66
Dedt Ratio 7.05% 6.03% 12.18% 19.47% 34.80%
Profit Margin (PM) -15189.27% -518.72% 0.35% 0.01% 0.84%
Return on Assets (ROA) -8.02% -5.42% 0.07% 0.0020% 0.13%
Return on Equity (ROE) -13.91% -9.40% 0.12% 0.0038% 0.24%

Prepared By: Md. Kowsar-Ul-Habib (ID: 111062088, Sec: D)