Liquidity ratios of Holcim Cement Bangladesh Ltd for the year 2018:

Current Assets
1. Current ratio = Current Liabilties

Here, Current Assets= 2302751000

Current Liabilities= 3894863000

2302751
Current ratio = = 0.59
3894863

In Holcim Cement Ltd. for every 1 taka of short term liability, the business had 0.59taka of
current ratio
Current Assets−Inventories
2. Quick ratio = Current Liabilties

Here, Current Assets= 2302751000

Inventories= 855917000

Current Liabilities= 3894863000

2302751−855917
Quick ratio = = 0.371
3894863

In Holcim cement Ltd for every 1 taka of short term liabilities, the business had 0.37 taka of
quick assets.

Liquidity ratios of Holcim Cement Bangladesh Ltd for the year 2017:

Current Assets
1. Current ratio = Current Liabilties

Here, Current Assets= 2549589000

Current Liabilities= 4164032000

2549589
Current ratio = = 0.61
4164032

In Holcim Cement Ltd. for every 1 taka of short term liability, the business had 0.61taka of
current ratio
 Current Assets−Inventories
2. Quick ratio = Current Liabilties

Here, Current Assets= 2549589000

Inventories= 984292000

Current Liabilities= 4164032000

2549589−984292
Quick ratio = = 0.375
4164032

In Holcim cement Ltd for every 1 taka of short term liabilities, the business had 0.375 taka of
quick assets.

Profitability ratios of Holcim Cement Bangladesh Ltd for the year 2018:

Gross Profit
1. Gross Profit Margin = × 100 %
Revenue

Here, gross profit= 704450000

Revenue= 8373247000
704450
Gross Profit Margin = × 100 % = 8.413%
8373247

In Holcim Cement Ltd. for every 100 taka of sales the company makes a gross profit of taka 8.41
taka.
Profit from operation
2. Profit from operation= × 100%
Revenue

Here, Profit from operation= 174937000

Revenue= 8373247000
174937
Profit from operation= × 100% = 2.09%
8373247

In Holcim Cement Ltd. for every 100taka of sales the company makes a operation profit of 2.09
taka.
 Net Income
3. Return on total asset= × 100%
Total Assets

Here, Net Income= 127979000

Total Assets= 8357814000

127979
Return on total asset= × 100% = 1.53%
8357814

This value indicates that the company earned 1.53 taka on every 100 taka of asset investment.
Net Income
4. Return on common equity= × 100%
Common Equity

Here, Net Income= 127979000

Common equity= 3404975000

127979
Return on common equity= × 100% = 3.75%
3404975

The company earned 3.75 taka for each of 100 taka of common stock equity.

Profitability ratios of Holcim Cements Bangladesh Ltd for the year 2017:

Gross Profit
1. Gross Profit Margin = × 100 %
Revenue

Here, Gross profit= 839578000

Revenue= 7148378000
839578
Gross Profit Margin = × 100 % = 11.74%
7148378

In Holcim Cement Ltd. for every 100 taka of sales the company makes a gross profit of taka
11.74 taka.

Profit from operation

2. Profit from operation= × 100%
Revenue

Here, Profit from operation= 897000

Revenue= 7148378000
 897
Profit from operation= × 100% = 0.01%
7148378

In Holcim Cement Ltd. for every 100taka of sales the company makes a operation profit of 0.01
taka.

Net Income
3. Return on total asset= × 100%
Total Assets

Net income= 339468000

Total Asset= 8758037000

339468
Return on total asset= × 100% = 3.876%
8758037

This value indicates that the company earned 3.87 taka on every 100 taka of asset investment.

Net Income
4. Return on common equity= × 100%
Common Equity

Here, Net Income= 339468000

Common equity= 3543054000

339468
Return on common equity= × 100% = 9.58%
3543054

The company earned 9.58 taka for each of 100 taka of common stock equity.

Liquidity ratios of Heidelberg Cement Bangladesh Ltd for the year 2018:

Current Assets
1. Current ratio = Current Liabilties

Here, Current Assets= 4000021000

Current Liabilities= 3205401000

4000021
Current ratio = = 1.25
3205401
In Heidelberg Cement Ltd. for every 1 taka of short term liability, the business had 1.25 taka of
current ratio

Current Assets−Inventories
2. Quick ratio = Current Liabilties

Here, Current Assets= 4000021000

Inventories= 1761342000

Current Liabilities= 3205401000

4000021−1761342
Quick ratio = = 0.7
3205401

In Heidelberg cement Ltd for every 1 taka of short term liabilities, the business had 0.7 taka of
quick assets.

Liquidity ratios of Heidelberg Cement Bangladesh Ltd for the year 2017:

Current Assets
1. Current ratio = Current Liabilties

Here, Current Assets= 5287096000

Current Liabilities= 3324759000

5287096
Current ratio = = 1.6
3324759

In Heidelberg Cement Ltd. for every 1 taka of short term liability, the business had 1.6 taka of
current ratio

Current Assets−Inventories
2. Quick ratio = Current Liabilties

Here, Current Assets= 5287096000

Inventories= 1171532000

Current Liabilities= 3324759000

 5287096−1171532
Quick ratio = = 1.24
3324759

In Heidelberg cement Ltd for every 1 taka of short term liabilities, the business had 1.24 taka of
quick assets.

Profitability ratios of Heidelberg Cement Bangladesh Ltd for the year 2018:

Gross Profit
1. Gross Profit Margin = × 100 %
Revenue

Here, gross profit= 1814465000

Revenue= 11151286000
1814465
Gross Profit Margin = × 100 % = 16.27%
11151286

In Heidelberg Cement Ltd. for every 100 taka of sales the company makes a gross profit of taka
16.27 taka.

Profit from operation

2. Profit from operation= × 100%
Revenue

Here, Profit from operation= 924370000

Revenue= 11151286000
924370
Profit from operation= × 100% = 8.29%
11151286

In Heidelberg Cement Ltd. for every 100taka of sales the company makes a operation profit of
8.29 taka.

Net Income
3. Return on total asset= × 100%
Total Assets

Here, Net Income= 711149000

Total Assets= 8438723000

711149
Return on total asset= × 100% = 8.42%
8438723
This value indicates that the company earned 8.42 taka on every 100 taka of asset investment.

Net Income
4. Return on common equity= × 100%
Common Equity

Here, Net Income= 711149000

Common equity=4563258000
711149
Return on common equity= × 100% = 15.58%
4563258

The company earned 15.58 taka for each of 100 taka of common stock equity.

Profitability ratios of Heidelberg Cements Bangladesh Ltd for the year 2017:

Gross Profit
1. Gross Profit Margin = × 100 %
Revenue

Here, Gross profit= 1956980000

Revenue= 9801506000
1956980
Gross Profit Margin = × 100 % = 19.97%
9801506

In Heidelberg Cement Ltd. for every 100 taka of sales the company makes a gross profit of taka
19.97 taka.

Profit from operation

2. Profit from operation= × 100%
Revenue

Here, Profit from operation= 1019502000

Revenue= 9801506000
1019502
Profit from operation= × 100% = 10.4%
9801506

In Heidelberg Cement Ltd. for every 100taka of sales the company makes an operation profit of
10.4 taka.
 Net Income
3. Return on total asset= × 100%
Total Assets

Net income= 803162000

Total Asset= 8730500000

803162
Return on total asset= × 100% = 9.2%
8730500

This value indicates that the company earned 9.2 taka on every 100 taka of asset investment.

Net Income
4. Return on common equity= × 100%
Common Equity

Here, Net Income= 803162000

Common equity= 4699663000

803162
Return on common equity= × 100% = 17.08%
4699663

The company earned 17.08 taka for each of 100 taka of common stock equity.