British American Tobacco Bangladesh2019 2020

Ratio and Time series analysis:
Liquidity Ratio:
Current Ratio = Current Asset / Current Liabilities
Particulars 2019 2020
Current Assets: 28,226,049.00 33,735,532.00
Current Liabilities: 17,014,375.00 24,189,169.00
1. Current Ratio:
Liquidity Ratio
2019 2020
Current Ratio 1.66 1.39
Quick Ratio= (Current Asset – Inventories)/Current Liabilities

Current Assets: 28,226,049.00 24,189,169.00
Inventories 16,537,884.00 23,780,680.00
Current Liabilities: 17,014,375.00 24,189,169.00
2. Quick Ratio:
Liquidity Ratio
2019 2020
Quick Ratio 0.67 0.41
Activity Ratio:
Inventory Turnover = Sale Revenues/ Inventory
Sales 35,198,771.00 30,792,689.00
Inventories 16,537,884.00 23,780,680.00
3. Inventory Turnover
Activity Ratio
2019 2020
Inventory Turnover 1.77 1.27
Average Collection Period = Accounts Receivable / (Annual sales / 365)

Account Receivable 2,609,916.00 141,439.00
Sales 35,198,771.00 30,792,689.00
4. Average Collection Period

Activity Ratio
2019 2020
Average collection Period 27.06 1.68
Average Payment Period =Accounts payable / (Annual Purchases / 365)

Accounts Payable 12,187,229.00 17,798,121.00
Purchases 3,215,508.00 1,435,199.00
5. Average Payment Period
Activity Ratio
2019 2020
Average Payment Period 1383.40 4526.42
Total Asset Turnover = Sales/ Total Asset

Sales 35,198,771.00 30,792,689.00
TOTAL ASSETS 59,430,237.00 64,747,265.00
6. Total Asset Turnover
Activity Ratio
2019 2020
Total Asset Turnover 0.59 0.48
Debt Ratio:
Debt Ratio = Total Liabilities / Total Assets
Total Liabilities 23,636,782.00 30,747,550.00
TOTAL ASSETS 59,430,237.00 64,747,265.00
7. Debt Ratio:
Debt Ratio
2019 2020
Debt Ratio 40% 48%
Time interest earned ratio = EBIT or Operating Profit / Interest Expense

Operating Profit 18,766993.00 22,223,587.00
Interest Expense 471,367.00 96,728.00
8. Time interest earned ratio:

Debt Ratio
2019 2020
Time interest earned 36.72 218.04
Profitability Ratio:
Gross Profit Margin = Gross Profit / Sales
Sales 35,198,771.00 39,792,689.00
Gross Profit 26,848,550.00 29,497,938.00
9. Gross Profit Margin:

Profitability Ratio
2019 2020
Gross Profit Margin 76% 96%
Operating Profit Margin = Operating Profit / Sales

Sales 35,198,771.00 30,792,689.00
Operating Profit 18,766,993.00 22,223,587.00
10. Operating Profit Margin:

Profitability Ratio
2019 2020
Gross Profit Margin 53% 72%
Net Profit Margin = Earnings available for common stock holders or Net Profit
after tax / Sales
Earnings available for common stock holders or Net Profit
after tax 33,928,559.00 32,134,819.00
Sales 35,198,771.00 30,792,689.00
11. Net Profit Margin

Profitability Ratio
2019 2020
Net Profit Margin 10% 100%
Earnings per share = Earnings available for common stock holders or Net profit
after tax / Numbers of shares for common stock outstanding
Earnings available for common stock holders or Net Profit after tax 33,928,559.00 32,134,819.00
Number of Share Outstanding 180,000.00 180,000.00
12. Earnings per share:
Profitability Ratio
2019 2020
Earnings per share 188.49 178.53
Return on total assets (ROA) = Earnings available for common stockholders

÷ Total assets
TOTAL ASSETS 59,430237.00 64,747,265.00
13. Return on total assets (ROA):

Profitability Ratio
2019 2020
Return on Total Asset 57% 50%
Return on Equity (ROE) = Earnings available for common stockholders ÷

Common stock equity
Common stock equity or Shareholders' Equity 1,800,00.00 1,800,000.00
14. Return on Equity

Profitability Ratio
2019 2020
Return on Equity 19% 18%
Market Ratio:
15. Price Earnings Ratio= Market price per share of common stock ÷
Earnings per share

Market Price per share 51.37 60.48
Basic Earnings Per Share (EPS) 188.49 178.5
16. Price Earnings Ratio:

Market Ratio
2019 2020
Price Earnings Ratio 0.27 0.34
Book value per share of common stock = Common Stock Equity / Number of
shares of common stock outstanding
Shareholders' Equity or Common stock equity 1,800,000.00 1,800,000.00
Number of Share Outstanding 180,000.00 180,000.00
Book value per share of common stock:

Market Ratio
2019 2020
Book Value per Share 10.00 10.00
Market/Book Ratio = Market price per share of common stock / Book value
per share of common stock
Market Price per share 51.37 60.48
Book Value per Share 10.00 10.00
Market Ratio
2019 2020
Market to Book Ratio 5.14 6.05

British American Tobacco Bangladesh2019 2020

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Ratio and Time series analysis:

Quick Ratio= (Current Asset – Inventories)/Current Liabilities

Average Collection Period = Accounts Receivable / (Annual sales / 365)

Particulars 2019 2020

4. Average Collection Period

Average Payment Period =Accounts payable / (Annual Purchases / 365)

Total Asset Turnover = Sales/ Total Asset

Time interest earned ratio = EBIT or Operating Profit / Interest Expense

8. Time interest earned ratio:

9. Gross Profit Margin:

Operating Profit Margin = Operating Profit / Sales

10. Operating Profit Margin:

11. Net Profit Margin

Return on total assets (ROA) = Earnings available for common stockholders

13. Return on total assets (ROA):

Return on Equity (ROE) = Earnings available for common stockholders ÷

14. Return on Equity

Particulars 2019 2020

16. Price Earnings Ratio:

Book value per share of common stock:

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