Professional Documents
Culture Documents
Submitted to
Bushra Ferdous Kh
Lecturer, Department of Accoun
Submitted by
Muhaimen Mahmud Dhali-1
Lamia Bintey Hakim-171
Aashiqa Parvin Rini-1530
Tahseen Sheefa Auronee-1
Maliha Salsabil-17126
Md.Arafat-1711908
Fahmeeda Ahmed Raka-16
Submitted on
01.04.2020
North South Univer
Dhaka, Banglades
nalysis of Confidence Cement Limited
Submitted to
Bushra Ferdous Khan
epartment of Accounting and Finance
Submitted by
men Mahmud Dhali-1712178030
ia Bintey Hakim-1711815030
hiqa Parvin Rini-1530247030
en Sheefa Auronee-1711652030
Maliha Salsabil-1712668030
Md.Arafat-1711908630
eeda Ahmed Raka-1612097030
Submitted on
01.04.2020
North South University
Dhaka, Bangladesh
List of Worksheets
Serial Title Link
1 Balance Sheet GO
2 Income Statement GO
3 Cashflow Statement GO
4 Common Size analysis (Balance Sheet) GO
5 Common Size analysis(Income Statement) GO
6 Common Size analysis (Cashflow) GO
7 Ratio Calculation GO
8 Du Pont Analysis GO
Notes No.
ASSETS
Current Assets:
Inventories 5
Trade receivables 6
Advance, Deposits & Prepayments 7
Other receivables 8
Short term investment 9
Cash & cash Equivalents 10
Total Current Assets:
Total Assets:
Shareholders Equity:
Share Capital 11
Share Premium
General Reserves 12
Revaluation Reserves
Fair Value Reserves
Retained earnings
Total Shareholders Equity
Current Liabilities:
Trade Payables 16
Short term loans 17
Currents Portion of long term loans 18
provision for wppf 19
Current Tax Liabilites 20
Oher liabilities 21
Total Current Liabilities
Total Liabilities
12%
2009477427.00 1935795338.00
108267454.00 316435955.00
342801180.00 291747132.00
95699092.00 74040241.00
2556245153.00 2618018666.00
233412271.00 396303714.00
583170584.00 739051832.00
816432961.00 1023334440.00
72933623.00 90529372.00
140027845.00 126099000.00
108087011.00 68115966.00
1954064295.00 2443434324.00
4510309448.00 5061452990.00
449935200.00 449935200.00
658089549.00 658089549.00
371862754.00 371862754.00
786920754.00 743162356.00
42911515.00 9167533.00
508462182.00 684362720.00
2818181954.00 2898245046.00
78725253.00 67043643.00
28031330.00 35661636.00
303247882.00 302316169.00
410004465.00 405021448.00
96381067.00 167770934.00
856009317.00 1303282125.00
40920165.00 28080000.00
25318837.00 20047002.00
157837195.00 133868341.00
105656448.00 105138094.00
1282123029.00 1758186496.00
1692127494.00 2163207944.00
4510309448.00 5061452990.00
64.41
Balance Sheet of Confidence Cement Ltd
Jan 2015- Jun 2016 Jun 2016- July2017
33% 49%
1853306834.00 1766555329.00
1194498749.00 2269837541.00
243548486.00 366394526.00
279211141.00 236399868.00
3570565210.00 4639187264.00
381681467.00 524279873.00
762689419.00 859585226.00
1129272069.00 578440993.00
118852516.00 128391767.00
144599563.00 130613000.00
138339620.00 863557551.00
2675434654.00 3084868410.00
6245999864.00 7724055674.00
449935200.00 449935200.00
658089549.00 658089549.00
371862754.00 371862754.00
675261395.00 577705317.00
0.00 0.00
1163470680.00 1726156151.00
3318619578.00 3783748971.00
3150562.00 0.00
49696235.00 56764840.00
235424598.00 210536218.00
288271395.00 267301058.00
187691730.00 275486883.00
1962552995.00 3186091585.00
17280000.00 4149813.00
28775767.00 5218933.00
182413304.00 78429344.00
260395095.00 123629087.00
2639108891.00 3673005645.00
2927380286.00 3940306703.00
6245999864.00 7724055674.00
73.76 84.10
332%
Jun 2017- July 2018 July 2018- Jun 2019 Trends
2% 2% 1
4155322547.00 4093734733.00
90948685.00 88685132.00
101031513.00 80687100.00
670268537.00 1234663513.00
5017571282.00 5497770478.00
756294567.00 581686668.00
1022013946.00 950872727.00
1025494236.00 1599824851.00
80017915.00 100141507.00
250000000.00 250000000.00
49425599.00 113779851.00
3183246263.00 3596305604.00
8200817545.00 9094076082.00
539922240.00 647906680.00
658089549.00 658089549.00
371862754.00 371862754.00
537636210.00 497952337.00
0.00 0.00
1995828285.00 2180660604.00
4103339038.00 4356471924.00
89641795.00 1451421874.00
64086475.00 65891283.00
209785503.00 231406533.00
363513773.00 1748719690.00
478082235.00 293656866.00
3069653003.00 2233086153.00
0.00 262615385.00
0.00 0.00
60237568.00 54909346.00
125991928.00 144616718.00
3733964734.00 2988884468.00
4097478507.00 4737604158.00
8200817545.00 9094076082.00
76.00 67.24
4
5
9
10
11
12
13
14
15
16
17
18
19
20
21
22
NOTES
2014 (Jan-Dec)
Property,Plant and equipment
At Cement Plant
At cost
Opening Balance 1,346,098,615
Additions 32,827,199
Disposals 499,475
Closing Balance 1,378,426,339
Accumulated Depriciation
Opening Balance 540,358,353
Depriciation Charged 44,132,621
Adjustments 462,493
Closing Balance 584,028,481
Revaluation Surplus
Opening Balance 1,474,117,816
Additions
Disposals
Closing Balnace 1,474,117,816
Accumulated Depreciation
Opening Balance 545,761,607
Depriciation Charged 60,356,411
Adjustments
Closing Balance 606,118,018
Accumulated Depreciation
Opening Balance 6,711,030
Depriciation Charged 13,543,826
Adjustments
Closing Balance 20,254,856
Investments
Investment Quoted in Shares 191,315,182
Investments in unquoted shares 26,894,450
Other investments 73,537,500
Total 291,747,132
Investment in associates
Confidence Electric Limited (174,000,887)
Energypac Confidence Power Venture 188,145,372
Confidence Power Limited 59,895,756
Batteries Ltd
Total 74,040,241
Inventories
Raw Materials 212,403,058
Raw Materials in transit - Cement Plant 2,038,289
Raw materials in transir- reay mix Plant
Work In process 26,340,434
Stores, Spares and loose tools 16,542,588
Packing Materials 138,979,345
Work In process
Total 396,303,714
Trade receivables
Against local sales 717,339,607
Against Export 21,712,225
Total 739,051,832
Against Locals Sales (At cement plant)
Dealers 438,741,278
Corporate 205,787,150
Individual 8,284,537
Sub Total 652,812,965
At ready mix plant
Dealers 20,865,357
Corporate 43,661,221
Individual 64
Sub Total 64,526,642
Grand Total 717,339,607
Ageing of trade receivables
Upto 3 months 702,099,240
3-6 months 36,952,592
Over 6 months
Total 739,051,832
Other Receivables
At Cement Plant 90,297,926
At Ready Mix Plant 231,446
Total 90,529,372
Mutual Trust
Mutual Trust
Mutual Trust
Trust Bank
Trust Bank
Trust Bank 5,041,000
City Bank
Brac Bank
Share Capital
Issued at 10tk each 449,935,200
Bonus
Total 449,935,200
Reserves
General Reserve 371,862,754
Trade Payables
At Cement
Payable to Suppliers 95,939,136
Payable to contractors 1,964,202
loading charges 3,797,215
salaries, wages and other benefits 1,594,728
Auditors remuneration 250,000
Power and Gas 4,927,552
Other expenses 31,134,377
Sub Total 139,607,210
At Ready Mix plant
Payable to suppliers 27,538,009
Payable to contractors 253,665
salaries, wages and other benefits 64,020
Electricity bill 308,030
Other expenses
Sub Total 28,163,724
Total 167,770,934
Other Liabilities
At Cement Plant
Advance gainst sales 1,467,176
Security deposits 3,352,600
Share subscription 47,900
share money payable
share money payable to others
Unclaimed Cash dividend 55,137,238
Unclaimed Fractional Dividend 2,861,211
Source tax deductions 4,601,054
Source VAT deductions 291,643
Confidence Steel Limited 34,500,000
Employees Provident fund 799,114
WPPF 85,700
sub total 103,143,636
Total 105,138,094
1,378,426,339 1,454,169,580
98,368,045 37,401,634
22,624,804 3,117,795
1,454,169,580 1,488,453,419
584,028,481 639,793,450
75,050,599 57,800,026
19,285,630 3,117,792
639,793,450 694,475,684
814,376,130 793,977,735
1,474,117,816 1,474,117,816
- -
- -
1,474,117,816 1,474,117,816
606,118,018 696,652,633
90,534,615 54,432,420
- -
696,652,633 751,085,053
777,465,183 723,032,763
2,852,544,155 2,928,287,396
98,368,045 37,401,634
22,624,804 3,117,795
2,928,287,396 2,962,571,235
1,190,146,499 1,336,446,083
165,585,214 112,232,446
19,285,630 3,117,792
1,336,446,083 1,445,560,737
1,591,841,313 1,517,010,498
293,652,538 303,361,971
9,709,433 2,568,075
- -
303,361,971 305,930,046
20,254,856 41,896,450
21,641,594 14,488,765
- -
41,896,450 56,385,215
261,465,521 249,544,831
1,853,306,834 1,766,555,329
316,435,955 1,194,498,749
909,524,902 1,099,771,807
31,462,108 24,433,015
1,194,498,749 2,269,837,541
147,381,836 279,302,876
26,894,450 21,894,450
69,272,200 65,197,200
243,548,486 366,394,526
(55,033,738) 78,334,407
238,296,716 -
95,948,163 158,065,461
279,211,141 236,399,868
194,264,144 238,122,340
3,792,305 565,723
32,533 13,937,958
4,567,181 35,262,511
172,880,433 10,713,335
6,144,871 225,678,006
381,681,467 524,279,873
733,954,930 838,028,662
28,734,489 21,556,564
762,689,419 859,585,226
520,706,848 568,421,170
162,214,119 204,151,310
4,044,238 4,415,660
686,965,205 776,988,140
-
45,285,180 60,037,114
1,704,545 1,003,408
46,989,725 61,040,522
733,954,930 838,028,662
642,681,299 709,941,228
51,910,335 72,654,581
68,097,785 76,989,417
762,689,419 859,585,226
1,095,922,577 527,807,264
31,187,342 43,312,549
2,162,150 7,321,180
1,129,272,069 578,440,993
118,370,226 127,653,834
482,290 737,933
118,852,516 128,391,767
110,000,000 110,000,000
4,021,563
14,000,000 14,000,000
1,100,000
2,000,000
2,400,000
2,200,000
500,000
2,124,000
2,021,000 2,281,000
2,200,000 2,208,000
2,100,000
2,057,000
144,599,563 130,613,000
447,721 569,994
137,891,899 862,987,557
138,339,620 863,557,551
449,935,200 449,935,200
449,935,200 449,935,200
371,862,754 371,862,754
20,430,562 4,149,813
17,280,000 4,149,813
3,150,562 -
35,661,636 49,696,235
14,988,569 9,078,995
953,970 2,010,390
49,696,235 56,764,840
49,696,235 56,764,840
302,316,169 225,734,977
66,891,571 15,198,759
235,424,598 210,536,218
66,158,654 91,886,697
684,235 10,863,916
4,729,812 3,397,584
1,933,081 2,921,096
312,500 312,500
15,999,439 9,967,377
69,684,190 107,473,544
159,501,911 226,822,714
27,069,269 44,798,221
706,067
274,642 410,216
80,379 81,222
765,529 2,668,443
28,189,819 48,664,169
187,691,730 275,486,883
612,805,915 791,336,300
93,840,323 76,419,194
69,469,075 349,275,068
121,949,012 472,387,328
1,064,488,670 1,496,673,695
1,962,552,995 3,186,091,585
17,280,000 4,149,813
20,047,002 28,775,767
28,775,767 5,218,933
20,047,002 28,775,767
28,775,767 5,218,933
133,868,341 182,413,304
147,904,069 54,098,708
99,359,106 158,082,668
182,413,304 78,429,344
16,680,135 9,297,885
3,512,600 3,582,600
47,900 47,900
186,084,565 72,280,469
2,856,210 2,855,747
12,202,089 22,553,436
1,711,586 1,661,242
34,500,000 -
937,209 953,353
286,774 171,990
258,819,068 113,404,622
371,718 9,387,992
1,066,152 599,363
28,079 155,360
110,078 81,750
1,576,027 10,224,465
260,395,095 123,629,087
6,245,999,864 7,724,055,674
2,927,380,286 (3,940,306,703)
3,318,619,578 3,783,748,971
44,993,520 44,993,520
73.76 84.10
Jun 2017- July 2018 Jun 2018- July 2019
1,488,453,419 4,067,731,685
2,585,334,061 148,024,991
6,055,795 17,631,875
4,067,731,685 4,198,124,801
694,475,684 817,399,484
127,953,723 143,591,253
5,029,923 11,166,182
817,399,484 949,824,555
3,250,332,201 3,248,300,246
1,474,117,816 1,473,664,601
-
453,215
1,473,664,601 1,473,664,601
751,085,053 803,928,902
52,911,832 52,911,831
67,982 -
803,928,903 856,840,733
669,735,698 616,823,868
2,962,571,235 5,541,396,286
2,585,334,061 148,024,991
6,509,010 17,631,875
5,541,396,286 5,671,789,402
1,445,560,737 1,621,328,386
180,865,555 196,503,084
5,097,905 11,166,182
1,621,328,387 1,806,665,288
3,920,067,899 3,865,124,114
305,930,046 306,247,631
317,585 7,994,100
-
306,247,631 314,241,731
56,385,215 70,992,983
14,607,768 14,638,129
-
70,992,983 85,631,112
235,254,648 228,610,619
4,155,322,547 4,093,734,733
2,269,837,541 90,948,685
266,927,395 120,449,405
2,445,816,251 122,712,958
90,948,685 88,685,132
18,296,001 2,007,726
21,894,450 21,894,450
60,841,062 56,784,924
101,031,513 80,687,100
413,216,233 697,255,124
239,099,487 296,520,854
67,814,879
17,952,817 173,072,656
670,268,537 1,234,663,513
255,039,419 219,640,025
120,613,733 28,672,778
21,497,695 19,762,147
277,688,305 260,096,039
4,983,607
17,110,976 12,091,362
64,344,439 36,440,710
756,294,567 581,686,668
972,985,432 936,109,936
49,028,514 14,762,791
1,022,013,946 950,872,727
4,912,659,455 432,607,734
405,717,330 403,487,910
4,473,845 3,105,220
5,322,850,630 839,200,864
65,858,926 92,603,067
5,669,386 4,306,005
71,528,312 96,909,072
5,394,378,942 936,109,936
672,568,945 608,257,977
190,399,890 130,764,113
159,045,111 210,850,637
1,022,013,946 949,872,727
952,837,619 1,506,395,741
63,267,494 87,430,504
9,389,123 5,998,606
1,025,494,236 1,599,824,851
79,060,217 98,977,014
957,698 1,164,493
80,017,915 100,141,507
110,000,000 110,000,000
14,000,000 14,000,000
50,000,000 50,000,000
36,000,000 36,000,000
20,000,000 20,000,000
20,000,000 20,000,000
250,000,000 250,000,000
435,429 502,414
48,990,170 113,277,437
49,425,599 113,779,851
539,922,240 539,922,240
107,984,440
539,922,240 647,906,680
371,862,754 371,862,754
89,641,795 1,510,037,259
262,615,385
204,000,000
89,641,795 1,451,421,874
55,355,460 62,167,430
22,353,910 13,594,244
15,541,940 11,517,636
62,167,430 64,244,038
1,409,380 1,919,045
620,055 472,500
110,390 744,300
1,919,045 1,647,245
64,086,475 65,891,283
210,536,218 209,785,503
13,978,673 34,848,988
13,227,958
13,227,958
209,785,503 231,406,533
170,563,664 134,915,982
10,077,186 11,206,424
-
24,509,865 12,691,086
312,500 312,500
6,219,791 17,160,578
178,301,324 16,483,761
389,984,330 192,770,331
75,343,380 95,553,725
2,005,600 947,615
977,756 850,914
111,168 140,616
9,660,001 3,393,665
88,097,905 100,886,535
478,082,235 293,656,866
1,262,543,666 1,488,070,823
140,304,217 30,684,812
759,009,996 329,678,480
597,776,031 384,652,038
310,019,093
-
3,069,653,003 2,233,086,153
- 262,615,385
5,218,933
- -
5,218,933 -
- -
-
78,429,344 60,237,568
23,895,777 43,239,926
42,087,553 48,568,148
60,237,568 54,909,346
19,009,286 19,938,893
3,662,600 3,642,600
47,900 47,900
15,000,000
11,000,000
245,000 79,657,191
78,182,496 3,881,118
3,209,502 5,761,089
14,205,884 1,076,668
1,663,479 1,439,041
2,807,962 -
98,412 38,712
123,132,521 141,483,212
1,419,185 2,343,217
849,756 515,858
429,507 213,512
160,959 60,919
2,859,407 3,133,506
125,991,928 144,616,718
8,200,817,545 9,094,076,082
4,097,478,507 4,737,604,158
4,103,339,038 4,356,471,924
53,992,224 64,790,668
76.00 67.24
I
Notes No.
Revenue 23
Less: Cost of goods sold 24
Gross Profit
Less expenses:
Selling and distribution expenses 25
Administrative Expenses 26
Other operating income 27
Finance cost 28
Finance income 29
3481284388.00 3634989180.00
2765198852.00 3028576709.00
716085536.00 606412471.00
51167880.00 75123989.66
70979623.00 90407193.00
13045620.00 2721490.00
606983653.00 443602778.34
100906479.00 65010833.00
23615979.00 22348089.00
529693153.00 400940034.34
25318837.00 20047002.00
504374316.00 380893032.34
14932.00 11835912.00
30840460.00 (21658851.00)
473548788.00 371070093.34
128239520.00 116127487.00
14136820.00 15666300.00
331172448.00 239276306.34
101465578.00 52079048.00
432638026.00 187197258.34
7.36 5.32
ent of Confidence Cement Ltd.
Jan 2015- Jun 2016 July 2016- Jun 2017
5530112567.00 3629375210.00
4633055191.00 2994024933.00
897057376.00 635350277.00
118352620.00 376765113.00
125698670.00 98094548.00
7063542.00 5944919.00
660069628.00 166435535.00
119831174.00 67324185.00
35276873.00 5267311.00
575515327.00 104378661.00
28775767.00 5218933.00
546739560.00 99159728.00
(29549983.00) 213713185.00
252441685.00 237759285.00
769631262.00 550632198.00
147904069.00 54098708.00
44257917.00 1590654.00
665985110.00 498124144.00
665985110.00 498124144.00
14.80 11.07
July 2017- Jun 2018 July 2018- Jun 2019 Trends
3916783517.00 4832893768.00 23
3588143790.00 4474549860.00
328639727.00 358343908.00
192191403.00 194675717.00
107518706.00 100052790.00
8194787.00 25403759.00
37124405.00 89019160.00
118053117.00 238096429.00
7871029.00 22332364.00
(73057683.00) (126744905.00)
(73057683.00) (126744905.00)
45322357.00 2332107.00
438348669.00 591769257.00
410613343.00 467356459.00
23895777.00 43239926.00
12477243.00 34848988.00
374240323.00 389267545.00 24
374240323.00 389267545.00
6.93 6.01
25
26
27
28
29
30
31
32
33
2013 (Jan-Dec)
Revenue
At cement Plant
From local Sales
From Export
Sub Total
Grand Total
Total
Factory Overhead
At Cement Plant
Salaries,Wages and Benefits 80,625,607
Canteen Expenses 2,563,010
Communication Expenses 3,538,450
Contribution to employees PF 32,305,829
Depriciation 96,560,374
Dump Trucks upkeep 673,606
EDP supplied 7,852,875
Entertainement 1,329,524
Factory expenses 9,948,821
Fees and Subscription 337,260
Gardening Expenses 20,761,121
Gas 451,000
Gratuity 144,219,721
Insurances 4,604,743
Motor Vehicles upkeep 1,364,078
Other expenses 507,655
Paper,books and periodicals 1,752,267
Power 589,248
Printing and stationary 289,408
Rent,rates and taxes 335,826
Repair and maintanence of other assests 519,086
Repair to buildings 127,438
Repair to machineries 1,168,845
Stores and Spares consumed 9,640
Travelling and conveyance 9,605
Uniform 4,063,786
Sub Total 416,508,823
At Ready mix plant
Salaries,Wages and Benefits 4,449,478
Canteen Expenses 25,324
Communication Expenses 375,062
Contribution to employees PF 6,816,628
Depriciation 6,711,030
Dump Trucks upkeep 13,297
EDP supplied 2,200
Entertainment 232,205
Factory expenses 709,140
Fees and Subscription 485,885
Gardening Expenses 96,438
Gas 101,107
Gratuity 344,770
Insurances 6,180
Motor Vehicles upkeep 2,270
Other expenses 8,255
Paper,books and periodicals 342,820
Power 350,944
Printing and stationary
Rent,rates and taxes 1,184,132
Repair and maintanence of other assests 11,228
Repair to buildings
Repair to machineries
Stores and Spares consumed 1,110,801
Travelling and conveyance
Uniform
Software expenses
Sub Total 23,379,194
Administration Expenses
Salaries,wages and benefits
Directors remuneration
Director Fees
AGM expenses
Audit fees
Amortization
Auditors remuneration
Canteen expenses
Comunication expenses
contribution to employees PF fund
Depreciation
EDP supplies
Electricity and water
Entertainment
Fees,subscriptions and license renewal
Gardening expenses
Gratuity
Insurance
ISO expenses
Legal and professional charges
Motor vehicle upkeep
Office expenses
Other expenses
Paper, books and periodicals
Printing and stationary
Rent,rates and taxes
Repairs and maintanence generators
Repairs and maintanence other assets
Resthouse expenses
Software development
Travelling and conveyance
Uniform and liveries
At Ready Mix plant
Total
Finance Costs
At cement plant
Interest on long term loan
Interest on cash credit/overdraft
Interest on LATR
Interest on Short term Loan
Interest on Time/ Demand loan
Interest on express loan
DP LC for discounting interest
Bank commission
Bank Charges
Excise Duty
Sub Total
Finance Income
At Cement Plant
Interest income from FDR
Interest on STD
Exchange Rate Gain
Interest realised from employees salaries against loan
Sub Total
Share of Profit
Confidence Electric Limited
Energypac confidence power limited
Confidence Power Limited
Confidence Battery Ltd
Total
3,170,919,249 4,996,756,298
229,667,669 157,038,945
3,400,586,918 5,153,795,243
234,075,556 363,101,138
326,706 13,216,186
234,402,262 376,317,324
3,634,989,180 5,530,112,567
3,646,557,136 6,006,644,908
475,637,887 783,475,422
226,413,188
3,170,919,249 4,996,756,298
231,058,340 158,136,198
1,390,671 1,097,253
229,667,669 157,038,945
3,028,576,709 4,633,055,191
81,742,018 191,277,328
2,264,392,616 3,012,326,619
2,346,134,634 3,203,603,947
191,277,328 177,704,800
2,154,857,306 3,025,899,147
5,992,936 21,125,730
223,872,383 336,303,687
229,865,319 357,429,417
21,125,730 16,559,344
208,739,589 340,870,073
2,363,596,895 3,366,769,220
5,992,688 16,542,588
193,618,240 288,026,951
199,610,928 304,569,539
16,542,588 6,144,871
183,068,340 298,424,668
96,347,396 199,601,441
4,956,977 8,650,533
678,117 1,087,343
2,926,382 6,118,576
95,244,077 144,177,190
18,811,352 28,043,377
142,750 211,935
371,566 1,208,984
1,382,921 2,313,404
356,833 1,900,896
29,015 11,984
23,948,117 78,889,141
4,896,656 8,692,979
5,165,898 7,043,624
1,614,615 2,651,337
540,377 688,612
13,958 13,504
30,877,170 59,608,050
816,267 1,136,426
6,433,910 6,244,089
314,490 503,904
771,732 1,439,550
9,658,958 10,941,274
122,391,080 287,740,041
2,263,017 2,956,868
1,112,509 2,429,081
432,066,140 864,304,143
11,480,041 23,677,064
829,576 1,401,644
226,743 387,342
240,970 578,478
13,543,826 21,641,594
1,710,143 3,577,110
4,820 33,250
46,671 96,486
237,134 277,638
289,095 1,024,590
16,226 1,296
268,077
814,960
664,127 846,683
382,244 515,609
480,038 973,711
8,627
844,767 1,478,738
273,265 231,804
39,025 273,150
8,000 30,150
319,372 649,681
470,077 1,848,447
10,543,361 20,997,358
35,840 388,497
30,000
42,953,438 81,783,907
475,019,578 946,088,050
6,891,896 21,773,253
17,018,495 27,914,189
11,362,285 28,104,094
720,920 1,237,143
575,643 924,689
2,536,265 6,105,127
218,442 246,894
1,896,653 3,138,842
8,661,964
1,143,190 2,164,415
1,686,232 2,947,294
865,026
971,754 2,701,675
21,612,455 33,199,542
42,500 163,500
4,133,163 7,281,796
72,579,961 116,994,226
210,400 247,870
579,000 388,400
25,000 42,500
15,270
66.02%
10,180
96,338
41,044
1,506,546 524,908
85,700 129,266
2,544,029 1,358,394
75,123,990 118,352,620
33,022,283 32,521,127
23,793,543 33,317,197
44,000 110,000
1,712,454 1,612,292
3,975,000 6,112,500
406,250 1,069,250
1,299,766 2,132,296
899,911 1,412,349
1,096,440 1,092,929
6,708,690 15,302,897
357,890 581,735
552,460 1,558,084
304,290 546,844
423,395 1,550,009
73,848
2,065,005 3,306,035
882,874 1,524,441
189,600 266,625
744,210 970,245
2,363,878 3,658,911
727,432 1,239,436
736,484 874,834
23,975 34,479
555,551 2,930,002
3,652,639 6,399,937
172,150 706,705
307,210 642,933
108,000 64,390
199,000 565,000
1,054,196 3,184,365
78,930 336,975
1,949,687
90,407,193 125,698,670
2,620,172 3,717,975
51,818 3,117,567
49,500 228,000
2,721,490 7,063,542
5,365,003 -
15,413,142 18,500,356
10,227,347 9,495,971
7,279,286 11,583,253
14,675,263 58,553,666
12,503,540
1,913,072 1,343,000
194,760 743,440
55,067,873 112,723,226
9,930,894 7,081,972
12,066 18,971
7,005
-
-
9,942,960 7,107,948
65,010,833 119,831,174
18,089,945 25,956,174
2,187,690 4,170,403
1,990,718 4,942,720
22,268,353 35,069,297
79,736 207,576
79,736 207,576
22,348,089 35,276,873
5,908,477 10,044,515
1,427,955 1,427,955
4,123,125
4,499,480 1,886,189
37,963,734
9,167,533
99,500
11,835,912 (29,549,983)
27,918,964 118,967,149
6,757,320 91,347,129
13,017,433 42,127,407
(21,658,851) 252,441,685
239,276,307 665,985,110
44,993,520 44,993,520
5.32 14.80
Jun 2016- July2017 Jun 2017- July 2018
3,199,929,945 3,303,220,255
84,667,819 181,238,216
3,284,597,764 3,484,458,471
322,325,242 406,083,997
22,452,204 26,241,049
344,777,446 432,325,046
3,629,375,210 3,916,783,517
3,679,919,437 3,798,703,293
479,989,492 495,483,038
3,199,929,945 3,303,220,255
85,134,248 181,916,135
466,429 677,919
84,667,819 181,238,216
-
2,994,024,933 3,588,143,790
177,704,800 194,578,244
1,909,205,085 2,363,134,404
2,086,909,885 2,557,712,648
194,578,244 216,367,700
1,892,331,641 2,341,344,948
16,559,344 43,544,096
321,710,053 379,073,266
338,269,397 422,617,362
43,544,096 38,671,719
294,725,301 383,945,643
2,187,056,942 2,725,290,591
6,144,871 10,713,335
182,135,123 189,097,656
188,279,994 199,810,991
10,713,335 17,110,976
177,566,659 182,700,015
151,417,111 164,276,158
6,369,710 6,949,504
872,300 1,121,020
4,546,114 4,587,960
94,801,097 165,362,500
25,359,847 20,950,145
131,930 94,170
2,235,811 2,296,327
996,797 190,525
8,875 35,810
46,704,840 60,064,932
5,093,085 9,783,905
4,464,343 6,307,530
2,449,789 2,154,456
637,627 601,434
729,958 10,348
80,890,555 100,579,577
11,054 426,072
4,674,578 4,748,420
365,023 357,626
2,310,056 36,369
8,684,705 620,251
146,769,096 82,165,112
1,149,294 1,250,376
696,194 705,498
592,369,789 635,676,025
18,174,920 19,214,721
1,180,893 1,220,055
294,706 251,298
426,422 435,830
14,488,765 14,607,768
3,646,875 4,501,011
30,650 1,460
303,100 401,777
834,150
810 1,056,071
425,010 950
396,973
417,671 620,055
657,748 375,695
5,708 512,538
1,131,160 66,699
144,636 5,721
679,880 1,420,915
35,070 270,459
289,013 176,400
1,128,994 25,310
22,685,184 296,095
30,000 861,007
318,535 26,897,471
339,781
67,726,873 73,559,087
660,096,662 709,235,112
(30,695,330) (29,081,928)
23,906,490 26,400,445
16,697,354 18,730,384
1,248,288 1,373,850
748,638 955,966
6,342,964 5,051,106
198,819 311,389
2,160,945 2,449,996
269,019
7,075,360
1,373,890
2,199,106 1,926,898
105,030 77,820
4,485,200 522,523
284,090,677 108,421,422
24,252,411 8,189,249
220,390 246,030
6,751,256 7,982,569
375,050,477 189,715,007
- 321,581
-
765,097
-
-
-
-
-
-
-
- 2,154,815
949,539
-
1,714,636 2,476,396
376,765,113 192,191,403
26,520,727 29,414,899
31,392,364 32,189,913
44,000 110,000
2,333,614 2,557,386
312,500
4,075,000 4,056,138
483,188
1,524,901 1,470,669
1,165,980 952,462
842,567 1,273,855
11,088,385 10,451,948
324,878 356,093
1,175,147 1,555,726
1,223,274 1,200,180
807,361 1,290,970
10,895 10,930
2,187,010 5,494,645
1,067,971 1,071,596
129,096 256,250
1,283,872 1,625,353
2,643,660 2,654,261
342,080
172,272 373,160
24,578 35,574
1,010,592 16,000
3,642,017 5,166,438
439,958 462,255
374,395 567,366
1,837,908
198,955 142,000
22,000 2,055,679
47,983 52,380
98,094,548 107,518,706
4,323,852 7,138,243
1,582,567 1,019,044
38,500 37,500
5,944,919 8,194,787
-
21,673,217 43,012,415
6,050,488 4,728,940
16,189,967 1,270,340
8,618,055 39,114,291
9,343,818 6,229,628
792,347 17,549,088
857,547
1,690,775 394,886
782,750 1,568,500
65,141,417 114,725,635
1,331,735 57,841
- 56,255
502,255 69,000
298,092 1,021,545
28,186 1,706,368
22,500 416,473
2,182,768 3,327,482
67,324,185 118,053,117
11,486,566 16,435,918
2,089,090 1,431,229
8,421,965 10,024,235
5,153,691 7,842,912
113,620 141,630
113,513
113,620 28,117
5,267,311 7,871,029
6,601,932 2,119,104
1,427,955 1,427,955
- 5,497,500
3,320,316 37,531,549
138,335,930 1,611,295
257,260 -
63,769,792 357,544
213,713,185 45,322,357
146,170,803 340,026,826
30,976,685 -
60,611,797 85,759,026
12,562,817
237,759,285 438,348,669
498,124,144 374,240,323
44,993,520 53,992,224
11.07 6.93
Jun 2018- July 2019
4,099,506,205
212,090,264
4,311,596,469
491,432,816
29,864,483
521,297,299
4,832,893,768
4,714,432,136
614,925,931
4,099,506,205
213,057,509
967,245
212,090,264
4,474,549,860
216,367,700
3,041,432,500
3,257,800,200
196,194,787
3,061,605,413
38,671,719
429,084,232
467,755,951
23,445,238
444,310,713
3,505,916,126
17,110,976
225,511,415
242,622,391
12,091,362
230,531,029
153,334,045
1,038,532
4,701,829
181,473,942
13,850,104
94,380
827,869
950,560
36,980 389626.64
47,910,792
10,414,103
8,091,388
2,103,176
494,261
4,461
144,373,813
401,132
4,880,828
236,840
299,244
923,998
63,721,148
851,094
1,128,868
642,143,387
19,377,993
208,430
304,819
14,638,129
4,397,263
13,100
363,214
490,209
1,100
472,500
168,444
333,679
115,204
5,662
1,670,715
56,376
196,000
35,720
3,700
133,525
24,647,534
385,729
36,544
68,055,589
710,198,976
27,903,729
28,802,962
10,863,730
1,891,969
1,123,145
5,835,882
302,064
3,001,938
1,131,924
1,608,654
38,710
119,815
128,215,733
2,802,954
320,500
8,158,497
194,218,477
457,240
457,240
194,675,717
35,146,654
27,472,000
164,500
1,027,305
312,500
4,056,138
1,052,847
1,261,882
9,193,260
203,973
1,985,341
561,914
2,029,430
8,000
2,048,217
947,906
153,750
824,750
2,628,022
191,716
41,083
137,798
5,703,825
306,950
120,500
139,000
200,000
1,967,539
165,990
100,052,790
24,767,557
636,202
25,403,759
30,879,074
3,085,032
18,752,610
160,193,549
18,603,196
287,542
213,104
2,002,344
234,016,451
249,172
2,855,405
872,198
76,500
26,703
4,079,978
238,096,429
26,842,596
1,271,896
5,881,037
6,404
22,239,859
186,032
93,527
92,505
22,332,364
305,978
1,427,955
580,103
18,071
2,332,107
359,228,288
58,467,822
42,000,491
132,072,656
591,769,257
389,267,545
64,790,668
6.01
C
252556252.00 986140272.00
88800.00 6456741.00
5000000.00 7855801.00
13928845.00 18500563.00
1847200.00
13576506.00
-243538607.00 -978598987.00
11681610.00 63893081.00
434432643.00 648470870.00
123732180.00 105273654.00
299018853.00 479304135.00
-39971045.00 70223654.00
108087011.00 68115966.00
68115966.00 138339620.00
-2.12 12.66
3911224525.00 6202093332.00
3951195570.00 6131869678.00
Notes
2014 2015-2016
44,993,520 44,993,520
(95,451,291) 569,518,506
(2.12) 12.66
112,483,800 168,727,500
112,483,800 168,727,500
Confidence cement
July 2016- Jun 2017 July 2017- Jun 2018
3538733039.00 3763630678.00
2897902445.00 4120201004.00
640830594.00 -356570326.00
158082668.00 42087553.00
62056874.00 110474696.00
420691052.00 -509132575.00
1115308501.00 406762790.00
1582570.00 2044916.00
9735205.00 296927129.00
333043193.00
5000000.00
13986563.00 119387000.00
300000.00
8029887.00 13769559.00
-743931083.00 -213108186.00
3150562.00 89641795.00
1210408403.00 120588395.00
158799879.00 61237198.00
1048457962.00 -92183798.00
292608.00
725217931.00 -814131951.00
138339620.00 863557551.00
863557551.00 49425600.00
9.35 -9.43
5120518860.00 4166606685.00
4395300929.00 4980738636.00
2017 2018
44,993,520 53,992,224
420,691,052 (509,132,575)
9.35 (9.43)
67,492,980 80,988,336
89,987,040 107,984,440
157,480,020 188,972,776
July 2018- Jun 2019
4932400852.00
5141923045.00
-209522193.00
48568148.00
216100881.00
-474191222.00
153755538.00
5357226.00
16886449.00
41000000.00
1733933.00
-170777930.00
1361780079.00
573951465.00
78842025.00
708986589.00
336815.00
64354252.00
49425599.00
113779851.00
-7.32
6318495354.00
6254141102.00
2019
64,790,668
(474,191,222)
As 2019-2020 annual report is
(7.32) unavailable therefore from 2018-
2019 annual report (Page No.17) we
took the rate and multiplied with
58,390,132 net income for Cash dividend and
9,718,600 with number of shares outstanding
68,108,732 for stock dividend
Balance Sheet
The Bangladesh Steel Re-Rolling Mills Ltd (BSRM)
Investme
nt in
subsidiary 1,045,000,000 1,045,000,000 1,045,000,000
Investme
nt in
associate
s 945,301,128 1,569,466,903 1,325,036,459 1,562,913,138 3,457,009,041
TOTAL
NON-
CURREN
T
ASSETS 8,539,817,787 9,676,299,121 10,240,608,750 13,995,010,582 26,793,863,440
Current
Assets:
Short
Term
Investme
nt 9 220,102,334 266,749,130 245,502,751 323,908,621 495,102,221
Inventorie
s 10 11,274,456,739 6,889,962,898 7,015,414,276 14,451,900,658 14,990,097,612
Trade and
other
receivable
s 11 2,971,813,680 2,247,869,647 3,448,601,088 6,460,423,147 10,131,693,870
Current
account
with
related
companie
s 12 2,605,398,576 2,626,472,168 10,037,584,376 6,970,340,553 8,505,954,818
Advances
, deposits
and
prepayme
nts 13 1,007,964,702 2,554,191,955 1,563,349,721 2,954,281,030 3,976,716,412
Cash and
cash
equivalent
s 14 521,092,776 468,886,084 73,899,991 524,690,721 914,756,422
Total
Current
Assets 18,600,828,807 15,054,131,882 22,384,352,203 31,685,544,730 39,014,321,355
Total
Assets 27,140,646,594 24,730,431,003 32,624,960,953 45,680,555,312 65,808,184,795
Sharehol
ders
Equity:
Share
Capital 15 3,417,750,000 3,417,750,000 3,417,750,000 3,417,750,000 3,759,525,000
Revaluati
on
Reserves 2,137,028,274 2,131,590,679 4,820,530,247 2,613,852,170 7,940,930,965
Retained
earnings 1,940,312,986 3,531,278,026 2,104,010,606 6,777,298,362 9,196,763,654
Total
Sharehol
ders
Equity 7,495,091,260 9,080,618,705 10,342,290,853 12,808,900,532 20,897,219,619
Non
Current
Liabilitie
s:
Long term
Borrowing 16 431,897,159 548,388,963 1,095,324,237 1,777,555,668 9,067,948,647
Defined
benefits
obligation
- Gratuity 17 39,019,866 55,875,824 72,632,738 136,970,002 164,439,863
Defered
tax
liabilities 19 729,338,236 831,760,881 801,274,097 1,157,754,016 1,790,395,047
Finance
Lease
Obligation
s 0 0 0 0
Total Non
Current
Liabilitie
s 1,200,255,261 1,436,025,668 1,969,231,072 3,072,279,686 11,022,783,557
Current
Liabilitie
s
Trade
Payable 20 53,285,610 33,623,532 79,194,710 5,767,311,018 3,361,610,352
Short
term
borrowing
s 21.01 17,024,368,151 12,650,676,703 17,914,392,772 19,295,024,003 20,457,420,060
Current
portion of
long term
borrowing 21.07 228,481,946 196,850,016 496,382,366 1,093,625,713 2,294,041,858
Current
account
with
related
companie
s 22 0 0 15,547,452 1,540,077,748 4,924,790,194
liabilities
for
expenses 23 361,444,962 237212136 288,191,966 461,123,854 927,781,927
Current
tax
liability 18 495,092,588 560,347,182 897,748,213 957,113,965 732,845,493
Provision
for WPPF
and
welfare
fund 24 79,677,893 132,559,843 130,308,597 109,253,966 107,383,636
Other
Liabilities 25 202,948,923 402,517,212 491,672,953 575,844,827 331,464,982
Finance
Lease
obligation
- current
portion 0 0 0 0 0
Contract
Liabilities 0 0 0 0 705,843,107
Total
Current
Liabilitie
s 18,445,300,073 14,213,786,630 20,313,439,028 29,799,375,094 33,888,181,619
Total
liabilities 19,645,555,334 15,649,812,298 22,282,670,100 32,871,654,780 43,239,513,476
Total
euity and
liabilities 27,140,646,594 24,730,431,003 32,624,960,953 45,680,555,312 64,608,051,639
2020
23,835,688,707 702343341700.00
24,166,519
41,623,907
3,608,800,543
131,497,069
27,641,776,745
572,533,553
14,841,851,068
7,647,181,033
8,831,761,675
3,620,663,887
1,452,364,678
36,966,274,894
64,608,051,639
3,759,525,000
7,927,976,272
9,681,036,891
21,368,538,163
7,590,427,251
199,570,002
2,112,334,257
73,582,072
9,975,913,582
138,807,541
26,648,564,936
2,249,335,011
822,902,651
1,063,799,629
970,071,795
88,100,719
764,590,228
63,479,681
453,947,703
33,263,599,894
43,239,513,476
64,608,051,639
Horizontal Analysis of Balance S
2014 Jan 2015- Jun 2016
ASSETS 96
96
Non Current Assets:
Property, Plant and Equipment 100 96
Capital Work in Progress 100 377
Investments 100 83
investment in associate 100 377
Total Non Current Assets: 100 136
Current Assets:
Inventories 100 96
Trade Receivable 100 103
Advance, Deposits & Prepayments 100 110
Other receivable 100 131
Short term Investment 100 115
cash & cash Equivalemnts 100 203
Total Current Assets: 100 109
Shareholders Equity:
Share Capital 100 100
Share Premium 100 100
Reserves 100 100
Current Liabilities:
Trade Payables 100 112
Short term loans 100 151
Currents Portion of long term loans 100 62
Provision for WPPF 100 144
Current Tax 100 136
Other Liabilities 100 248
Shareholders Equity:
Share Capital 8.89 7.20
Share Premium 13.00 10.54
Reserves 7.35 5.95
Current Liabilities:
trade payables 3.31 3.00
Short term loans 25.75 31.42
Currents Portion of long term loans 0.55 0.28
provision for wppf 0.40 0.46
current tax 2.64 2.92
other liabilities 2.08 4.17
160000%
91 215 211
140000%
717 29 28
126 35 28
319 905 1668 120000%
177 192 210
100000%
132 191 147
116 138 129 80000%
57 100 156
142 88 111
104 198 198
60000%
1268 73 167
126 130 147 40000%
0%
Property, Plant C
and in
Equipment
100 120 144
100 100 100
100 100 100
1600
0 134 2165
159 180 185 1400
70 69 77
66 90 432 1200
1000
400
200
800
600
26 0 0 400
59 45 41
118 120 138 200
0
209 212 170 2014
182 189 219
153 162 180
38.25
29.39 1.11 0.98
4.74 1.23 0.89
3.06 8.17 13.58
20.22
60.06 61.18 60.45
14.60
7.83
6.79 9.22 6.40
6.25
5.76
2.49
1.79
11.13 12.46 10.46
1.46
1.35
7.49 12.50 17.59
2 0 1 4 (J an -D ec )
1.66 0.98 1.10
1.69 3.05 2.75
11.18 0.60 1.25
39.94 38.82 39.55
Share
100.00 100.00 100.00 Defer
provis
7.20
5.97
3.31
2.64
2.08
1.32
0.70
0.55
0.40
0%
0%
0%
0%
0%
0%
0%
0%
0%
Property, Plant Capital Work Investments investment in Inventories Trade
and in Progress associate Receivable
Equipment
Compositi on of assets
Property, Plant and Equipment Capital Work in Progress Investments Investment in associates Inventories
trade receivable Advance, Deposits & Prepayments Other receivablie short term investment cash & cash Equiva
50.67
29.67
29.39
22.87
20.22
19.12
18.08
14.60
12.50
12.46
12.21
11.18
11.13
9.22
8.17
7.83
7.49
6.79
6.11
5.76
4.74
4.47
3.90
3.05
3.06
2.49
2.32
2.21
1.90
1.79
1.69
1.66
1.46
1.35
1.23
1.11
0.98
0.60
2 0 1 4 (J an -D ec ) J an 2 0 1 5 - J u n 2 0 1 6 Jun 2016- Jul y2017 Jun 2017- July 2018
37.43
31.42
25.75
24.34
22.35
18.63
10.54
8.52
8.02
7.20
7.12
6.58
5.95
5.97
5.83
5.83
4.81
4.53
4.17
3.77
3.57
3.31
3.00
2.92
2.73
2.64
2.56
2.08
1.60
1.54
1.32
1.09
1.02
0.80
0.78
0.73
0.73
0.70
0.55
0.46
0.40
0.28
0.05
0.05
0.07
0.00
0.00
0.00
t in associates Inventories cash & cash Equivalemnts short term investment Other receivablie
investment cash & cash Equivalemnts
Investments Capital Work in Progress Property, Plant a
45.02
17.59
13.58
12.50
12.46
10.46
9.22
8.17
6.40
3.05
2.75
1.25
1.23
1.10
0.98
0.98
0.89
0.60
quity
term loans
ents Portion of long term loans
37.43
24.56
23.98
15.96
7.24
7.12
5.83
4.09
3.23
2.89
2.56
2.54
1.59
1.54
1.09
0.78
0.73
0.72
0.60
0.00
0.00
0.00
Compositi on of assets
rm investment Other receivablie Advance, Deposits & Prepayments trade receivable Inventories Investment in associates
Work in Progress Property, Plant and Equipment
J an 2 0 1 5 - J u n 2 0 1 6 Jun 2016- Jul y2017 Jun 2017- July 2018 Jun 2018- July 2
ent in associates
Less expenses:
Selling and distribution expenses 100 158
Administrative expenses 100 139
Other operating income 100 260
Profit from operating activites 100 149
Less expenses:
Administrative expenses 2.07 2.14
Selling and distribution expenses 2.49 2.27
Other operating income 0.07 0.13
Profit from operating activites 12.20 11.94
finance cost 1.79 2.17
finance income 0.61 0.64
Profit before W.P.P.F 11.03 10.41
Contribution to WPPF 0.55 0.52
Profit after W.P.P.F 10.48 9.89
Non operating income 0.33 (0.53)
INFLOWS
2014
2014
OUTFLOWS
Cash payments to suppliers, employees and others 85.43
Income tax paid 3.55
Interest paid 1.08
Acquisition of property,plant and equipment 6.39
Investment in quoted Shares 0.13
Repayments/Receipt of short term loans
Repayments/Receipt of long term loans 0.30
Dividend paid 3.13
Short term investments
Other Investments
e Cashflow to Equity
2015-2016 2017 2018 2019
569518506.00 420691052.00 (509132575.00) (474191222.00)
(978598987.00) (743931083.00) (213108186.00) (170777930.00)
584577789.00 1207257841.00 (30946600.00) 787828614.00
175497308.00 884017810.00 (691294161.00) 142859462.00
Cashflow Items as Percentage of Revenue
2014 2015-2016
shflow Ratios
2017 2018 2019
0.12 (0.13) (0.10)
0.06 (0.06) (0.05)
0.12 (0.13) (0.11)
2.53 (13.71) (5.33)
9.35 (9.43) (7.32)
flow Ratios
2017 2018 2019
0.13 (0.16) (0.13)
10.33 (3.23) (0.97)
0.38 (1.25) (3.08)
2.65 (8.31) (6.01)
0.33 (0.72) (0.56)
1.0 Inventory Turnover
1.1 Average Inventory
2.0 Days of Inventory on Hand
3.0 Receivables Turnover
3.1 Average Trade Receivables
4.0 Days of Sales Outstanding
5.0 Payables Turnover (RM Consumed)
5.1 Payables Turnover (Cost of good Sold)
5.2 Average Trade Payables
6.0 Number of Days of payables (RM Consumed)
6.1 Number of Days of payables (Cost of good sold)
7.0 Working Capital Turnover
7.1 Working Capital
7.2 Average Working Capital
8.0 Fixed Asset Turnover
8.1 Average Net Fixed Asset
9.0 Total Asset Turnover
9.1 Average total assets
Total Debt
15.0 Debt to asset ratio
16.0 Debt to Capital Ratio
17.0 Debt to Equity Ratio
18.0 Financial Leverage Ratio
Average total assets
Average Total Equity
19.0 Interest Coverage
28.0
Mean
Median
Maximum
Minimum
Mean
Median
Maximum
Minimum
29.0
Mean
Median
Maximum
Minimum
30.0
Mean
Median
Maximum
Minimum
31.0
Mean
Median
Maximum
Minimum
Activity Ratio
Numerator Denominator 2013
Cost of Goods Sold Average Inventory
Liquidity Ratios
Numerator Denominator 2013
Current Asset Current Liabilites
Trade receivables+Other receivabCurrent Liabilites
Short term investment+Cash & casCurrent Liabilites
Trade receivables+Other receivabDaily Cash Expenditure
DOH+DSO-Numbers of days payable
Solvency Ratio
Numerator Denominator 2013
Long Term Loan+Short Term Loan
Total Debt Total Asset
Total Debt Total Debt +Shareholders Equity
Total Debt Shareholders Equity
Average total assets Average Total Equity
Profitability Ratios
Numerator Denominator 2013
Gross profit Revenue
Operating Profit (EBIT) Revenue
EBT Revenue
Net income Revenue
Operating Profit (EBIT) Average total assets
Valuation Ratios
Numerator Denominator 2013
s
2014 2015-2016 2017 2018
1.39 1.01 0.84 0.85
0.58 0.44 0.54 0.38
0.11 0.11 0.27 0.08
121.48 135.94 216.08 138.54
1,023,796,170.00 1,164,481,118.00 1,982,147,544.00 1,401,457,460.00
8,427,602.83 8,565,990.27 9,173,252.95 10,116,111.17
3,194,107,891.66 4,877,106,481.00 3,468,884,594.00 3,887,853,899.00
118,032,858.66 187,226,808.00 120,647,266.00 195,473,322.00
83.93 90.99 98.15 102.34
88.41 98.75 108.56 114.48
o
2014 2015-2016 2017 2018
1370325768.00 1965703557.00 3186091585.00 3159294798.00
0.27 0.31 0.41 0.39
0.32 0.37 0.46 0.44
0.47 0.59 0.84 0.77
1.67 1.82 1.97 2.02
4785881219.00 5653726427.00 6985027769.00 7962436609.50
2858213500.00 3108432312.00 3551184274.50 3943544004.50
8.38 5.97 2.66 0.33
os
2014 2015-2016 2017 2018
0.17 0.16 0.18 0.08
0.12 0.12 0.05 0.01
0.10 0.14 0.15 0.10
0.05 0.12 0.14 0.10
0.09 0.12 0.02 0.00
4785881219.00 5653726427.00 6985027769.00 7962436609.50
0.04 0.12 0.07 0.05
0.10 0.12 0.02 0.01
1398405768.00 1982983557.00 3190241398.00 3159294798.00
2898245046.00 3318619578.00 3783748971.00 4103339038.00
0.07 0.21 0.14 0.09
2858213500.00 3108432312.00 3551184274.50 3943544004.50
os
2014 2015-2016 2017 2018
44,993,520.00 44,993,520.00 44,993,520.00 53,992,224.00
2019
6.69
668,990,617.50 30.00
54.57
25.00
4.90
986,443,336.50 20.00
74.50
9.09 15.00
11.60
10.00
385,869,550.50
40.17 5.00
31.48
170.46 0.00
Inventory Turnover Receivables Payables Turnover Payables Turnover
607,421,136.00 Turnover (RM Consumed) (Cost of good
Sold)
28,351,332.50 1.0 3.0 5.0 5.1
0.92
5,257,670,880.00
0.56
8,647,446,813.50
2019
1.20
1.60
0.47
0.12 1.40
113.07 1.20
1,414,794,085.00 1.00
12,512,675.18 0.80
4,769,278,367.00 0.60
202,151,926.00
0.40
0.20
0.00
Current Ratio Q
10.0
1.00
0.80
0.60
0.40
88.90
0.20
97.60
0.00
Current Ratio Q
10.0
2019
3684508027.00
0.41
0.46
0.85 0.90
2.04 0.80
8647446813.50
0.70
4229905481.00
0.60
0.38
0.50
0.40
0.30
2019
0.07 0.20
0.02 0.10
0.10 0.00
0.08 Debt to asset ratio Debt t
15.0
0.01
8647446813.50
0.05
0.01
3947123412.00 0.20
4356471924.00 0.18
0.09
0.16
4229905481.00
0.14
0.12
0.10
2019
0.08
64,790,668.00
0.06
0.04
24.49 0.02
24.52
0.00
28.69 Gross Profit Margin Operating Profit Margin
18.49
24.49
24.52
28.69
18.49
(20.10)
(20.13)
(23.55)
(15.18) Price Earning Rati
35.00
1.97
1.97 30.00
2.31 25.00
1.49
20.00
2.19 15.00
2.19
10.00
2.56
1.65 5.00
0.00
Mean Median
6.01
6.01
Price Book
(7.32)
3.00
4.56
295227224.00 2.50
1.05
0.17 2.00
0.98
0.09 1.50
1.00
0.50
0.00
Mean Median
4.00
3.50
3.00
2.50
2.00
1.50
1.00
0.50
2.50
2.00
1.50
1.00
0.50
0.00
Dividends Per share
2.00
1.80
1.60
1.40
1.20
1.00
0.80
0.60
0.40
0.20
0.00
Payables Turnover Payables Turnover Fixed Asset Turnover Total Asset Turnover
(RM Consumed) (Cost of good 8.0 9.0
Sold)
5.0 5.1
Liquidity Ratios
250.00
200.00
150.00
100.00
50.00
100.00
50.00
Solvency Ratio
9.00
8.00
7.00
6.00
5.00
4.00
3.00
2.00
1.00
0.00
ratio Debt to Capital Ratio Debt to Equity Ratio F
16.0 17.0
Profi
0.14
0.12
0.10
0.08
0.06
0.04
0.02
0.00
Operating Return on Asset
Operating Profit Margin Pre tax Margin Net Profit Margin
Val
Val
Price Earning Ratio (Net Profit After Tax) Price Earning Ratio (Net Incom
35.00
30.00
25.00
20.00
15.00
10.00
5.00
0.00
Mean Median Maximum Minimum Mean Median Maximu
14.00
12.00
10.00
8.00
6.00
4.00
2.00
0.00
Mean Median Maximum Minimum EPS with Net profit After Tax Basic
1.20
1.00
0.80
0.60
0.40
0.20
0.60
0.40
0.20
0.00
Dividends Per share Dividend Payout Ratio Retention Rate (b)
Activity Ratios
100.00
90.00
80.00
70.00
60.00
50.00
40.00
30.00
20.00
10.00
0.00
ver Days of Inventory on Days of Sales Number of Days of Number of Days of
Hand Outstanding payables (RM payables (Cost of good
Consumed) sold)
2.0 4.0 6.0 6.1
y Ratios
250.00
200.00
150.00
100.00
50.00
0.00
150.00
100.00
50.00
0.00
Defensive Interval ratio Cash Conversion Cycle (RM Consumed) Cash Conversion Cycle (CO
13.0 14.0 14.1
cy Ratio
Profitability Ratios
0.25
0.20
0.15
0.10
0.05
0.00
Valuation Ratios
Valuation Ratios
10.00
0.00
Med Max Mini...
(10.00)
(20.00)
(30.00)
(40.00)
(50.00)
Median Maximum Minimum
10.00
5.00
0.00
2014 2015-2016 2017 2018 2019
(5.00)
(10.00)
(15.00)
er Tax Basic EPS with Net income Cash Flow per Share
b) Sustainable Rate
200.00
150.00
100.00
50.00
0.00
7.0
(50.00)
Cash Conversion Cycle (COGS)
14.1
0
Return on Equity (ROE)
Price Sales Ratio
2.50
2.00
Mini...
1.50
1.00
0.50
0.00
Mean Median Maximum Minimum
2014
Inputs:
1000.00
800.00
600.00
400.00
200.00
0.00
2014 2015-2016 2016-2017 2017-2018 2018-2019
30.00
25.00
20.00
15.00
10.00
5.00
0.00
25.00
20.00
15.00
10.00
5.00
0.00
2014 2015-2016 2016-2017 2017-2018 2018-2019
nalysis with Growth Profitability and Financial Ratios of Confidence Cement Ltd
2.00
1.50
1.00
0.50
0.00
9 2014 2015-2016 2016-2017 2017-2018 2018-2019
Ltd)
018-2019
ment Ltd
800000000.00
700000000.00
600000000.00
500000000.00
400000000.00
300000000.00
200000000.00
100000000.00
0.00
2014 2015-2016 2016-2017 2017-2018 2018-2019
Operating Margin
14.00
12.00
10.00
8.00
6.00
4.00
2.00
0.00
2014 2015-2016 2016-2017 2017-2018 2018-2019
Relevant Components