ACI Group's Six years Comparative Statistics from 2007 - 2012

Particular

2007

Taka in million
Authorized Capital
Issued & paid capital
Current assets
Tangible fixed assets (Gross)
Shareowners equity
Turnover (Net)
Gross Profit
Profit before tax
Profit after tax
Current ratio (Times)
Quick ratio (Times)
Return on equity (%)
Inventory turnover (times)
Debtor turnover (times)
Fixed assets turnover (times)
Net asset per share

500
162
3228
1949
1794
5756
2007
531
340
0.93
0.47
18.95
2.66
8.53
2.53
110.95

Earning per share

20.99

Current Ratio
0.93

0.99

1.07

1.05
0.88

0.84

Comment:- We know that the standard of Current Ratio is 2:1. Generally, the value shou
but here we can see that the ratio is downwarding and close to 1.

Quick Ratio
0.68
0.47

0.6

0.47

0.49

0.47

Comment:- The standard of Quick ratio is 1:1. Quick ratio, higher the better. The trend o
It represents the liquidity position is getting weaker day by day.

Inventory Turnover Ratio

2.66

3.08

3.42

2.95

3.59

3.99

Comment:- We know that, The standard of Inventory turnover ratio is 8 times.

We can see that the company's inventory turnover ratio is gradually upwarding but it is s
It represents that the company is efficient in inventory management.

Debtor Turnover Ratio

8.53
7.44
6.56

6.42

6.02

6.66

Comment:- The standard of Debtor turnover ratio is 6 times. In 2007 & 2008, the ratio is
but the company is improving in debtor management, although it is slightly higher than s

Fixed Assets Turnover Ratio

3.22
2.53

2.99

3.01

3.02

3.11

Comment:- 4 times is standard for large and 8 to 12 times is standard for normal organiz
the fixed assets turnover ratio is close to standard. But it is needed to improve the ratio fo

Earning per share

56.67

20.99

30.82
11.14

10.08

1
-6.98

Comment:- We can see that, Earning per share of this company is gradually decreasing w
for the company and company goodwill. It have to be improved, otherwise investors wil
their interest to invest in this company.

cs from 2007 - 2012

2008

2009

2010

2011

500
162
5926
3822
2667
10341
3052
1095
918
0.99
0.47
34042
3.08
7.44
3.22
164.94

500
194
7639
4394
3200
12300
3584
769
598
1.07
0.68
18.69
2.95
6.56
2.99
164.91

500
194
7591
5255
4328
14498
4140
471
216
1.05
0.6
5
3.42
6.42
3.01
223.05

500
197
8486
6322
4195
17460
4835
593
238
0.88
0.49
5.67
3.59
6.02
3.02
212.78

56.67

30.82

11.14

10.08

2007

tio

2008
2009
2010
2011
2012

0.88

0.84

1. Generally, the value should be more than 1,

2007

atio

2008
2009
2010
2011
2012

6
0.49

0.47

higher the better. The trend of Quick Ratio is slighly downward.

2007

ver Ratio

2008
2009
2010
2011

3.59

3.99

er ratio is 8 times.

2012

adually upwarding but it is still in a relevant range.

2007

ver Ratio

2008
2009
2010
2011
2012

6.02

6.66

In 2007 & 2008, the ratio is higher than others,

gh it is slightly higher than standard.

rnover Ratio

2007
2008
2009
2010
2011
2012

3.02

3.11

standard for normal organization. In that sense,

eeded to improve the ratio for fixed assets management.

2007

r share

14

2008
2009
2010
2011
2012

10.08

-6.98

any is gradually decreasing which is adverse sign

ved, otherwise investors will lose

2012
500
238
9927
7826
3797
21976
5668
104
-166
0.84
0.47
-4.37
3.99
6.66
3.11
159.98
-6.98