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    22 views8 pages

    Ratio Calculation

    Uploaded by

    Sohel Mahmud

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 8

    Particulars 2019 2018

    Gross premium (Gross revenue) 631,903,211 617,032,654

    Net Premium (Net revenue after deducting reinsurance pmt) 408,690,083 422,237,443

    Operating profit from insurance policies revenue account 76,734,995 96,622,817


    Interest and dividend income 68,141,295 56,029,790
    Total income 144,876,290 152,652,607
    Less: Total expenses for company
    Expenses of Management 7,015,609 5,454,791
    Provision for incentive 3,000,000 4,000,000
    Provision for diminution value of share 12,751,273 31,383,858
    Depreciation 16,874,069 18,026,602
    Net profit before taxes (total income-total expense) 105,235,339 93,787,356
    Provision for current taxation 29,270,088 25,352,603
    Provision for deferred tax 425,677 2,057,944
    Net profit after tax 75,539,574 66,376,809

    Issued, subscribed and paid up capital 470,698,580 470,698,580


    Share premium 116,288,920 116,288,920
    Reserve or contingency account 331,056,119 304,876,746
    Total shareholders' equity 918,043,619 891,864,246

    Total assets 1,769,206,702 1,616,801,682

    No. of Shares outstanding 47,069,858 47,069,858

    Market value per share 25.1 17.5

    Book Value Per Share 20.99 19.78


    2017

    1,546,808,691
    A. LIQUIDITY RATIO
    2019
    Name
    Calculated value Ratio
    Current Ratio
    Quick Ratio
    Cash Ratio

    B. PROFITABILITY RATIO
    2019
    Name
    Calculated value Ratio
    Gross profit margin 0.1665371170269 16.65%
    Operating profit margin 0.1877583973575 18.78%
    Net profit margin 0.1848333912228 18.48%
    Return on total asset 0.04461865738842 4.46%
    Return on common equity 0.08228320793982 8.23%

    C. ASSET MANAGEMENT RATIO


    2019
    Name
    Calculated value Ratio
    Receivables turnover
    Fixed asset turnover
    Total asset turnover

    D. DEBT MANAGEMENT RATIO


    2019
    Name
    Calculated value Ratio
    Debt ratio
    Debt-equity ratio
    Times interest earned ratio

    E. MARKET VALUE RATIO


    2019
    Name
    Calculated value Ratio
    Earning per share 1.604839640689 Tk 1.60 /share
    Price/earnings ratio 15.640191931715 15.64 times
    Market value/book value ratio 1.195807527394 1.20 times
    RATIO
    2018
    Calculated value Ratio

    Y RATIO
    2018
    Calculated value Ratio
    0.1519973949385 15.20%
    0.2288352646167 22.88%
    0.1572025648138 15.72%
    0.04196269525887 4.20%
    0.07442478975662 7.44%

    ENT RATIO
    2018
    Calculated value Ratio

    ENT RATIO
    2018
    Calculated value Ratio

    E RATIO
    2018
    Calculated value Ratio
    1.4101765295319 Tk 1.41 /share
    12.409793833265 12.41 times
    0.8847320525784 0.88 times
    FORMULA

    (Total income - Total expense) / Gross premium


    Operating profit / Net premium
    Net profit after tax / Net premium
    Net profit after tax / average total assets
    Net profit after tax / total shareholders' equity

    Total Earnings / Outstanding Shares
    Market value per share / Earning per share
    Market value per share/ Book value per share.
    PROFITABILITY RATIO

    Gross Profi t Margin Operati ng Profi t Margin


    17.00% 25.00%

    16.50% 20.00%
    16.00%
    15.00%
    15.50%
    10.00%
    15.00%

    14.50% 5.00%

    14.00% 0.00%
    1 2 1 2

    MARKET VALUE RATIO

    Earnings per share Price/Earnings Rati o


    1.65 18
    1.6 16
    14
    1.55
    12
    1.5 10
    1.45 8
    6
    1.4
    4
    1.35 2
    1.3 0
    ng Profi t Margin Net Profi t Margin Return On
    19.00% 4.50%
    18.50% 4.45%
    18.00% 4.40%
    17.50% 4.35%
    17.00%
    4.30%
    16.50%
    4.25%
    16.00%
    15.50% 4.20%
    15.00% 4.15%
    14.50% 4.10%
    14.00% 4.05%
    2 1 2 1

    Earnings Rati o Market value to Book value


    Rati o
    1.4
    1.2
    1
    0.8
    0.6
    0.4
    0.2
    0
    Return On Assets Return On Equity
    4.50% 8.40%
    4.45% 8.20%
    4.40%
    8.00%
    4.35%
    4.30% 7.80%
    4.25% 7.60%
    4.20%
    4.15% 7.40%
    4.10% 7.20%
    4.05% 7.00%
    1 2 1 2

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