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Ration Analysis
BSRM Steel Limited

1. Liquidity Ratio
Current assets
1.1. Current Ration ¿ Current liabilities

BSRM Steel Limited

Statement of Financial Position
Total Current Total Current Industry Cross-
As at 30 Assets Liabilities Current Time-Series
Average Sectional Overall
June Ratio 2016-2020
Taka Taka 2020 2020
2020 36,966,274,894 33,263,599,894 1.11
2019 39,014,321,355 33,888,181,619 1.15
2018 1.18 Ok Ok Ok
2017
2016

Interpretation:
Current assets−Inventory
1.2. Quick (acid-test) ratio ¿ Current liabilities

BSRM Steel Limited

Statement of Financial Position
Total Current Total Current Cross-
Inventory Quick Industry Time-
As at 30 Assets Liabilities Sectiona
(acid-test) Average Series Overall
June l
Taka Taka Taka ratio 2020 2016-2020
2020
36,966,274,89 33,263,599,89 14,841,815,06 0.67
2020
4 4 8
39,014,321,35 33,888,181,61 14,990,097,61 0.71
2019
5 9 2 0.74 Ok Ok Ok
2018
2017
2016

Interpretation:
 2. Activity Ratio
Cost of goods sold
2.1. Inventory Turnover
¿
Inventory

Cost of goods Cross-

Inventory Industry Time-
As at 30 sold Inventory Sectiona
Average Series Overall
June Turnover l
Taka Taka 2020 2016-2020
2020
33,508,838,13 14,841,815,06 2.26
2020
1 8
56,008,238,10 14,990,097,61 3.74
2019
1 2 3.19 Ok Ok Ok
2018
2017
2016

Interpretation:
Accounts receivable
2.2. Average collection period ¿ × 365
Average sales

Accounts Cross-
Average sales Average Industry Time-
As at 30 receivable Sectiona
collection Average Series Overall
June l
Taka Taka period 2020 2016-2020
2020
38,681,377,22 72.16
2020 7,647,181,033
3
10,131,693,87 61,060,152,01 60.56
2019
0 4 43.97
2018
2017
2016

Interpretation:
 Accounts payable
2.3. Average payment period
¿ ×365
Average purchases

Accounts Average Cross-

Average Industry Time-
As at 30 payable purchases Sectiona
payment Average Series Overall
June l
Taka Taka period 2020 2016-2020
2020
33,508,838,13 1.51
2020 138,807,541
1
56,008,238,10 21.91
2019 3,361,610,352
1
2018
2017
2016

Interpretation:
Sales
2.4. Total assets turnover ¿ Total assets

Sales Total assets Cross-

Total Industry Time-
As at 30 Sectiona
assets Average Series Overall
June Taka Taka l
turnover 2020 2016-2020
2020
38,681,377,22 64,608,051,63 0.60
2020
3 9
61,060,152,01 65,808,184,79 0.93
2019
4 5 0.63
2018
2017
2016

Interpretation:
 3. Debt Ratio
Total liabilities
3.1. Debt ratio
¿
Total assets

Total liabilities Total assets Cross-

Industry Time-
As at 30 Sectiona
Debt ratio Average Series Overall
June Taka Taka l
2020 2016-2020
2020
43,239,513,47 64,608,051,63 0.67
2020
6 9
44,910,965,17 65,808,184,79 0.68
2019
6 5
2018
2017
2016

Interpretation:
EBIT
3.2. Times interest earned ratio ¿
Interest Expenses
Interest Times Cross-
EBIT Industry Time-
As at 30 Expenses interest Sectiona
Average Series Overall
June earned l
Taka Taka 2020 2016-2020
ratio 2020
2020 3,573,149,490 1,872,525,590 1.91
2019 3,369,052,974 1,282,066,574 2.63
2018 3,180,647,858 2,039,113,061 1.56
2017 3,273,591,262 1,528,142,105 2.14
2016 2,586,807,778 217,490,264 11.89

Interpretation:
 4. Profitability Ratio
Gross profits
4.1. Gross profit margin
¿ × 100
Sales

Gross profits Sales Time-

Gross Industry Cross-
As at 30 Series
profit Average Sectional Overall
June Taka Taka 2016-
margin 2020 2020
2020
2020 5,172,539,092 38,681,377,223 13.37%
2019 5,051,913,913 61,060,152,014 8.27%
2018 4,879,167,782 48,289,925,736 10.10% 15.05%
2017 4,557,295,000 37,996,410,539 11.99%
2016 3,331,072,925 20,066,076,442 16.60%

Interpretation:
Operating profits
4.2. Operating profit margin
¿ × 100
Sales

Operating Time-
Sales Operating Industry Cross-
As at 30 profits Series
profit Average Sectional Overall
June 2016-
Taka Taka margin 2020 2020
2020
2020 3,573,149,490 38,681,377,223 9.24%
2019 3,369,052,974 61,060,152,014 5.52%
2018 3,180,647,858 48,289,925,736 6.59% 8.45%
2017 3,273,591,262 37,996,410,539 8.62%
2016 2,586,807,778 20,066,076,442 12.89%

Interpretation:
 Earning available for common stockholders
4.3. Net profit margin ¿ ×100
Sales

Earnings
Time-
available for Industry Cross-
As at 30 Sales Net profit Series
common Average Sectional Overall
June margin 2016-
stockholders 2020 2020
2020
Taka Taka
2020 742,276,623 38,681,377,223 1.92%
2019 1,728,128,823 61,060,152,014 2.83%
2018 1,800,795,558 48,289,925,736 3.73% 4.28%
2017 1,705,414,660 37,996,410,539 4.49%
2016 1,254,771,090 20,066,076,442 6.25%

Interpretation:
Earning available for common stockholders
4.4. Earnings per share (EPS)
¿ ×100
Number of shares of common stock outstanding

Earnings Number of
Cross-
available for shares of Earnings Industry Time-
As at 30 Sectiona
common common stock per share Average Series Overall
June l
stockholders outstanding (EPS) 2020 2016-2020
2020
Taka Taka
2020 742,276,623 375,952,500 1.97
2019 1,728,128,823 375,952,500 4.60
2018 1,800,795,558 3,417,750,000 52.69% 0.82
2017 1,705,414,660 3,417,750,000 49.90%
2016 1,254,771,090 3,417,750,000 36.71%

Interpretation:
 Earning available for common stockholders
4.5. Return on total assets (ROA) ¿ ×100
Total assets

Earnings
Return on Cross-
available for Industry Time-
As at 30 Total assets total Sectiona
common Average Series Overall
June assets l
stockholders 2020 2016-2020
(ROA) 2020
Taka Taka
742,276,623 64,608,051,63 1.15%
2020
9
1,728,128,823 65,808,184,79 2.63%
2019
5
1,800,795,558 45,680,555,31
2018 3.34%
2 3.94%
1,705,414,660 37,607,775,14
2017
0 4.53%
1,254,771,090 32,530,545,43
2016
3 3.86%

Interpretation:

Earning available for common stockholders

4.6. Return on Common equity (ROE) ¿ ×100
Common stock equity

Earnings
Return on Cross-
available for Common stock Industry Time-
As at 30 Common Sectiona
common equity Average Series Overall
June equity l
stockholders 2020 2016-2020
(ROE) 2020
Taka Taka
2020 742,276,623 3,759,525,000 19.74%
2019 1,728,128,823 3,759,525,000 45.97%
2018 1,800,795,558 3,417,750,000 52.69% 11.46%
2017 1,705,414,660 3,417,750,000 49.90%
2016 1,254,771,090 3,417,750,000 36.71%

Interpretation: