GEMINI SEA FOOD LIMITED

Income Statement
Particulars 2018 2017 2016 2015

Revenue/Sales/Turnover 795,547,680.00 1,355,124,137.00 1,112,137,664.00 905,238,895.00

Cost of goods sold/Factory Overhead 710,077,463.00 1,253,342,857.00 1,027,938,245.00 836,580,339.00
Gross Profit 85,470,217.00 101,781,280.00 84,199,419.00 68,658,556.00
OPERATING EXPENSES: 76,574,661.00 66,561,603.00 52,393,599.00 52,220,134.00
Administrative and Selling overhead 34,485,815.00 31,534,240.00 27,923,116.00 24,704,978.00
Financial Expenses 42,088,846.00 35,027,363.00 24,470,483.00 27,515,156.00
OPERATING PROFIT/(LOSS) 8,895,556.00 35,219,677.00 31,805,820.00 16,438,422.00
Non-operating income 657,251.00 247,223.00 66,722.00 156,594.00
PROFIT BEFORE PPF & WF 9,552,807.00 35,466,900.00 31,872,542.00 16,595,016.00
Provision for contribution to PPF & WF 454,896.00 1,688,900.00 1,517,740.00 790,239.00
PROFIT BEFORE TAX 9,097,911.00 33,778,000.00 30,354,802.00 15,804,777.00
Tax Expenses: 6,481,653.00 (12,222,189.00) 7,572,020.00 8,230,350.00
Current Tax 6,721,326.00 (12,178,375.00) 7,715,008.00 8,628,670.00
Deffered Tax (expenses)/income (239,673.00) (43,814.00) (142,988.00) (398,320.00)
Net PROFIT/(LOSS) AFTER TAX 2,616,258.00 21,555,811.00 22,782,782.00 7,574,427.00
Basic Earmings per Share (EPS) 0.61 13.06 20.71 6.89

Annual Sales/365 2,179,582.68 3,712,668.87 3,046,952.50 2,480,106.56

Taka in 000s
2014

954,540,568.00
879,980,297.00
74,560,271.00
63,016,339.00
29,160,047.00
33,856,292.00
11,543,932.00
383,906.00
11,927,838.00
567,992.00
11,359,846.00
9,827,071.00
10,208,431.00
(381,360.00)
1,532,775.00
1.39

2,615,179.64
 Assets and liabilities

2018 2017
Assets
Property,plant and equipment 43,856,384.00 36,070,123.00
Total non-current assets 43,856,384.00 36,070,123.00
Inventories/Closing Stock 352,585,269.00 331,011,057.00
Trade/ Sundry, debtors and bills Recivables 69,842,357.00 94,158,532.00
Inter Company Receivables 5,400,000.00 208,180,000.00
Advances, Deposits & Prepayments 20,494,310.00 1,025,532.00
Cash and cash equvalents 18,338,061.00 101,566,284.00
Total current assets 466,659,997.00 735,941,405.00
Total Assets 510,516,381.00 772,011,528.00
Equity
Share capital 37,125,000.00 16,500,000.00
Retained earnings 8,444,845.00 26,453,585.00
Total equity 45,569,845.00 42,953,585.00
Liabilities
Deffered tax liability 6,405,072.00 6,644,746.00
Total non-current liabilities 6,405,072.00 6,644,746.00
Inter Company Payables 0.00 115,757,248.00
Bank Overdrafts 416,050,926.00 542,701,142.00
Trade & other Payables/creditors for goods 34,102,857.00 54,033,734.00
Accrued Expenses/Liabilities for Expenses 2,417,307.00 3,506,068.00
Worker's Profit Participation Fund/ Employee Benefit Obligations 5,301,444.00 4,846,548.00
Current tax liability/Provision for Income Tax 0.00 693,672.00
Deffered tax 0.00 205,855.00
Other liabilities 0.00 0.00
Dividend Payable 668,930.00 668,930.00
Total current liabilities 458,541,464.00 722,413,197.00
Total Liabilities 464,946,536.00 729,057,943.00
Total Equity and Liabilities 510,516,381.00 772,011,528.00
Net Asset Value Per Share 12.27 26.03

No of share outstanding 4,269,375 1650000

current assets – inventories 114,074,728.00 404,930,348.00
Market price per share of common stock 455.00 581.50
 Tk.000s
2016 2015 2014

37,652,755.00 40,413,990.00 40,777,364.00

37,652,755.00 40,413,990.00 40,777,364.00
220,045,919.00 294,035,089.00 127,926,480.00
88,958,371.00 35,406,895.00 34,649,150.00
0.00 0.00 0.00
916,390.00 664,770.00 440,702.00
15,018,496.00 3,498,197.00 11,258,212.00
324,939,176.00 333,604,951.00 174,274,544.00
362,591,931.00 374,018,941.00 215,051,908.00

11,000,000.00 11,000,000.00 11,000,000.00

12,597,773.00 (8,535,009.00) (15,738,797.00)
23,597,773.00 2,464,991.00 (4,738,797.00)

6,600,932.00 6,743,920.00 7,596,600.00

6,600,932.00 6,743,920.00 7,596,600.00
0.00 0.00 0.00
275,511,110.00 310,563,402.00 159,725,755.00
48,877,241.00 49,912,242.00 49,264,880.00
3,360,865.00 2,148,594.00 2,031,913.00
3,157,648.00 1,451,950.00 567,992.00
693,672.00 0.00 0.00
205,855.00 189,175.00 134,367.00
0.00 0.00 0.00
586,835.00 544,667.00 469,198.00
332,393,226.00 364,810,030.00 212,194,105.00
338,994,158.00 371,553,950.00 219,790,705.00
362,591,931.00 374,018,941.00 215,051,908.00
21.45 1.83 (4.31)

1100000 1100000 1100000

104,893,257.00 39,569,862.00 46,348,064.00
909.50 398.10 146.00
 FINE FOODS LIMITED
Income Statement
Particulars 2018 2017 2016

Revenue/Sales/Turnover 46,078,184.00 47,712,479.00 34,873,899.00

Cost of goods sold/Factory Overhead 41,191,477.00 34,571,385.00 20,087,947.00
Gross Profit 4,886,707.00 13,141,094.00 14,785,952.00
OPERATING EXPENSES: 3,693,938.00 3,168,778.00 3,057,758.00
Administrative and Selling overhead 3,693,938.00 3,168,778.00 3,057,758.00
OPERATING PROFIT/(LOSS) 1,192,769.00 9,972,316.00 11,728,194.00
PROFIT BEFORE PPF & WF 1,192,769.00 9,972,316.00 11,728,194.00
Provision for contribution to PPF & WF 59,638.00 498,616.00 0.00
PROFIT BEFORE TAX 1,133,131.00 9,473,700.00 11,728,194.00
Tax Expenses: (108,497.00) (843,932.00) 1,081,259.00
Current Tax (56,657.00) (789,732.00) 1,022,819.00
Deffered Tax (expenses)/income (51,840.00) (54,200.00) 58,440.00
Net PROFIT/(LOSS) AFTER TAX 1,024,634.00 8,629,768.00 10,646,935.00
Basic Earmings per Share (EPS) 0.08 0.65 0.82

Annual Sales/365 126,241.60 130,719.12 95,544.93

DS LIMITED
ment Taka in 000s
2015 2014

26,056,350.00 23,430,757.00
25,209,509.00 27,409,779.00
846,841.00 (3,979,022.00)
2,723,055.00 2,115,546.00
2,723,055.00 2,115,546.00
(1,876,214.00) (6,094,568.00)
(1,876,214.00) (6,094,568.00)
0.00 390,555.00
(1,876,214.00) (5,704,013.00)
(67,312.00) (493,994.00)
0.00 0.00
(67,312.00) (493,994.00)
(1,943,526.00) (6,198,007.00)
(0.15) (0.48)

71,387.26 64,193.85
 Assets and liabilities

2018
Assets
Total non-current assets 86,050,063.00
Property,plant and equipment 69,964,679.00
Capital Stock 8,085,384.00
Advance For Land Purchase 8,000,000.00
Total current assets 68,014,584.00
Inventories/Closing Stock 61,108,987.00
Trade/ Sundry, debtors and bills Recivables 4,683,439.00
Advances, Deposits & Prepayments 1,362,000.00
Cash and cash equvalents 860,158.00
Total Assets 154,064,647.00
Shareholder's Equity:
Total equity 147,988,276.00
Share capital 135,669,110.00
Reserve for Bond 5,149,473.00
Retained earnings 7,169,693.00
Liabilities
Total current liabilities 6,076,372.00
Trade & other Payables/creditors for goods 1,939,110.00
Accrued Expenses/Liabilities for Expenses 591,716.00
Worker's Profit Participation Fund/ Employee Benefit Obligations 929,176.00
Current tax liability/Provision for Income Tax 1,137,097.00
Deffered tax 725,786.00
Tax Payables ( Deduction on Dividend) 653,487.00
Dividend Payable 100,000.00
Total Liabilities 6,076,372.00
Total Equity and Liabilities 154,064,648.00
Net Asset Value Per Share 10.91

No of share outstanding 13,566,911

current assets – inventories 6,905,597.00
Market price per share of common stock 34.8
Assets and liabilities
Tk.000s
2017 2016 2015 2014

89,101,054.00 89,585,942.00 90,830,327.00 91,625,116.00

71,015,670.00 72,158,358.00 73,402,743.00 74,760,182.00
8,085,384.00 5,427,584.00 5,427,584.00 4,864,934.00
10,000,000.00 12,000,000.00 12,000,000.00 12,000,000.00
64,466,037.00 53,001,566.00 40,030,337.00 41,401,762.00
55,608,149.00 45,671,200.00 34,810,310.00 34,647,384.00
6,901,258.00 5,409,506.00 3,505,000.00 4,530,000.00
1,362,000.00 1,362,000.00 1,362,000.00 1,362,000.00
594,630.00 558,860.00 353,027.00 862,378.00
153,567,091.00 142,587,508.00 130,860,664.00 133,026,878.00

146,963,642.00 138,333,874.00 127,686,939.00 129,630,465.00

133,008,940.00 130,400,930.00 130,400,930.00 130,400,930.00
5,149,473.00 5,149,473.00 5,149,473.00 5,149,473.00
8,805,229.00 2,783,471.00 (7,863,464.00) (5,919,938.00)

6,603,449.00 4,253,634.00 3,173,725.00 3,396,413.00

1,939,110.00 936,110.00 1,005,210.00 1,305,210.00
441,715.00 306,100.00 241,350.00 231,350.00
869,538.00 373,922.00 370,922.00 370,922.00
1,925,653.00 1,264,269.00 241,450.00 241,450.00
673,946.00 619,746.00 561,306.00 493,994.00
653,487.00 653,487.00 653,487.00 653,487.00
100,000.00 100,000.00 100,000.00 100,000.00
6,603,449.00 4,253,634.00 3,173,725.00 3,396,413.00
153,567,091.00 142,587,508.00 130,860,664.00 133,026,878.00
11.05 10.61 9.79

13,300,894 13,040,093 13,040,093 13,040,093

8,857,888.00 7,330,366.00 5,220,027.00 6,754,378.00
33.1 7.7 9.8 16.8
 GEMINI SEA FOOD LIMITED
(a) Profitability 2018

Gross Profit 85,470,217.00

Gross Profit Margin
1 Sales 795,547,680.00
Ratio 10.74%
Net Profit 2,616,258.00
Net Profit Margin
2 Sales 795,547,680.00
Ratio 0.33%
Operating Profit 8,895,556.00
Operating Profit Margin
3 Sales 795,547,680.00
Ratio 1.12%
Earnings avilable for common stockholders 2,616,258.00
EPS
4 No of Share Outstanding 4,269,375
Ratio 0.61
Earnings avilable for common stockholders 2,616,258.00
• Return on total assets (ROA)
5 Total assets 510,516,381.00
Ratio 0.51%
Earnings avilable for common stockholders 2,616,258.00
• Return on Equity (ROE)
6 Common stock equity 45,569,845.00
Ratio 5.74%
(b) Asset management
Cost of goods sold 710,077,463.00
• Inventory turnover
1 Inventory 352,585,269.00
Ratio 2.01
365 365
• Average Age of Inventory
2 Inventory turnover 2.0139169881201
Ratio 181.24
Accounts Receivables 69,842,357.00
• Average Collection Period
3 Annual Sales/365 2,179,582.68
Ratio 32.04
Sales 795,547,680.00
• Total asset turnover
4 Total assets 510,516,381.00
Ratio 1.558
(c) Liquidity
Current assets 466,659,997.00
Current Ratio
1 Current liabilities 458,541,464.00
Ratio 1.02
current assets – inventories 114,074,728.00
• Quick ratio
2 current liabilities 458,541,464.00
Ratio 0.25
(d) Debt Management
Total liabilities 464,946,536.00
• Debt ratio
1 Total assets 510,516,381.00
Ratio 91.07%
(e) Market Value
 Market price per share of common stock 455.00
• Price Earnings (P/E) Ratio
1 Earnings per share 0.6128
Ratio 742.50
Market price per share of common stock 455.00
• Market book ratio
2 Book value per share of Common stock 10.67
Ratio 42.63
• Book value per share of Common stock equity 45,569,845.00
3 Common stock No of common stock outstanding 4,269,375
Ratio 10.67
FOOD LIMITED
2017 2016 2015 2014

101,781,280.00 84,199,419.00 68,658,556.00 74,560,271.00

1,355,124,137.00 1,112,137,664.00 905,238,895.00 954,540,568.00 1
7.51% 7.57% 7.58% 7.81%
21,555,811.00 22,782,782.00 7,574,427.00 1,532,775.00
1,355,124,137.00 1,112,137,664.00 905,238,895.00 954,540,568.00 2
1.59% 2.05% 0.84% 0.16%
35,219,677.00 31,805,820.00 16,438,422.00 11,543,932.00
1,355,124,137.00 1,112,137,664.00 905,238,895.00 954,540,568.00 3
2.60% 2.86% 1.82% 1.21%
21,555,811.00 22,782,782.00 7,574,427.00 1,532,775.00
1,650,000 1,100,000 1,100,000 1,100,000 4
13.06 20.71 6.89 1.39
21,555,811.00 22,782,782.00 7,574,427.00 1,532,775.00
772,011,528.00 362,591,931.00 374,018,941.00 215,051,908.00 5
2.79% 6.28% 2.03% 0.71%
21,555,811.00 22,782,782.00 7,574,427.00 1,532,775.00
42,953,585.00 23,597,773.00 2,464,991.00 (4,738,797.00) 6
50.18% 96.55% 307.28% -32.35%

1,253,342,857.00 1,027,938,245.00 836,580,339.00 879,980,297.00

331,011,057.00 220,045,919.00 294,035,089.00 127,926,480.00 1
3.79 4.67 2.85 6.88
365 365 365 365
3.78640782685395 4.67147152590455 2.8451717849226 6.878797079385 2
96.40 78.13 128.29 53.06
94,158,532.00 88,958,371.00 35,406,895.00 34,649,150.00
3,712,668.87 3,046,952.50 2,480,106.56 2,615,179.64 3
25.36 29.20 14.28 13.25
1,355,124,137.00 1,112,137,664.00 905,238,895.00 954,540,568.00
772,011,528.00 362,591,931.00 374,018,941.00 215,051,908.00 4
1.755 3.067 2.420 4.439

735,941,405.00 324,939,176.00 333,604,951.00 174,274,544.00

722,413,197.00 332,393,226.00 364,810,030.00 212,194,105.00 1
1.02 0.98 0.91 0.82
404,930,348.00 104,893,257.00 39,569,862.00 46,348,064.00
722,413,197.00 332,393,226.00 364,810,030.00 212,194,105.00 2
0.56 0.32 0.11 0.22

729,057,943.00 338,994,158.00 371,553,950.00 219,790,705.00

772,011,528.00 362,591,931.00 374,018,941.00 215,051,908.00 1
94.44% 93.49% 99.34% 102.20%
 581.50 909.50 398.10 146.00
13.0641 20.7116 6.8858 1.3934 1
44.51 43.91 57.81 104.78
581.50 909.50 398.10 146.00
26.03 21.45 2.24 -4.31 2
22.34 42.40 177.65 -33.89
42,953,585.00 23,597,773.00 2,464,991.00 (4,738,797.00)
1,650,000 1,100,000 1,100,000 1,100,000 3
26.03 21.45 2.24 -4.31
 FINE FOODS LIMITED
(a) Profitability 2018 2017

Gross Profit 4,886,707.00 13,141,094.00

Gross Profit Margin
Sales 46,078,184.00 47,712,479.00
Ratio 10.61% 27.54%
Net Profit 1,024,634.00 8,629,768.00
Net Profit Margin
Sales 46,078,184.00 47,712,479.00
Ratio 2.22% 18.09%
Operating Profit Operating Profit 1,192,769.00 9,972,316.00
Margin Sales 46,078,184.00 47,712,479.00
Ratio 2.59% 20.90%
Earnings avilable for common stockholders 1,024,634.00 8,629,768.00
EPS
No of Share Outstanding 13,566,911 13,300,894
Ratio 0.08 0.65
• Return on total Earnings avilable for common stockholders 1,024,634.00 8,629,768.00
assets (ROA) Total assets 154,064,647.00 153,567,091.00
Ratio 0.67% 5.62%
• Return on Equity Earnings avilable for common stockholders 1,024,634.00 8,629,768.00
(ROE) Common stock equity 147,988,276.00 146,963,642.00
Ratio 0.69% 5.87%
(b) Asset management
Cost of goods sold 41,191,477.00 34,571,385.00
• Inventory turnover
Inventory 8,085,384.00 8,085,384.00
Ratio 5.09 4.28
• Average Age of 365 365 365
Inventory Inventory turnover 5.0945603820425 4.2757876434811
Ratio 71.6 85.4
• Average Collection Accounts Receivables 4,683,439.00 6,901,258.00
Period Annual Sales/365 126,241.60 130,719.12
Ratio 37.10 52.79
• Total asset Sales 46,078,184.00 47,712,479.00
turnover Total assets 154,064,647.00 153,567,091.00
Ratio 0.299 0.311
(c) Liquidity
Current assets 68,014,584.00 64,466,037.00
• Current Ratio
Current liabilities 6,076,372.00 6,603,449.00
Ratio 11.19 9.76
current assets – inventories 6,905,597.00 8,857,888.00
• Quick ratio
current liabilities 6,076,372.00 6,603,449.00
Ratio 1.14 1.34
(d) Debt Management
Total liabilities 6,076,372.00 6,603,449.00
• Debt ratio
Total assets 154,064,647.00 153,567,091.00
Ratio 3.94% 4.30%
(e) Market Value
• Price Earnings (P/E) Market price per share of common stock 34.8 33.1
Ratio Earnings per share 0.08 0.65
Ratio 460.78 51.02
Market price per share of common stock 34.8 33.1
• Market book ratio
Book value per share of Common stock 10.91 11.05
Ratio 3.19 3.00
• Book value per Common stock equity 147988276 146963642
share of Common
stock No of common stock outstanding 13,566,911 13,300,894
Ratio 10.91 11.05
 2016 2015 2014

14,785,952.00 846,841.00 (3,979,022.00)

34,873,899.00 26,056,350.00 23,430,757.00
42.40% 3.25% -16.98%
10,646,935.00 (1,943,526.00) (6,198,007.00)
34,873,899.00 26,056,350.00 23,430,757.00
30.53% -7.46% -26.45%
11,728,194.00 (1,876,214.00) (6,094,568.00)
34,873,899.00 26,056,350.00 23,430,757.00
33.63% -7.20% -26.01%
10,646,935.00 (1,943,526.00) (6,198,007.00)
13,040,093 13,040,093 13,040,093
0.82 (0.15) (0.48)
10,646,935.00 (1,943,526.00) (6,198,007.00)
142,587,508.00 130,860,664.00 133,026,878.00
7.47% -1.49% -4.66%
10,646,935.00 (1,943,526.00) (6,198,007.00)
138,333,874.00 127,686,939.00 129,630,465.00
7.70% -1.52% -4.78%

20,087,947.00 25,209,509.00 27,409,779.00

5,427,584.00 5,427,584.00 4,864,934.00
3.70 4.64 5.63
365 365 365
3.7010844972644 4.6447017678584 5.6341522824359
98.6 78.6 64.8
5,409,506.00 3,505,000.00 4,530,000.00
95,544.93 71,387.26 64,193.85
56.62 49.10 70.57
34,873,899.00 26,056,350.00 23,430,757.00
142,587,508.00 130,860,664.00 133,026,878.00
0.245 0.199 0.176

53,001,566.00 40,030,337.00 41,401,762.00

4,253,634.00 3,173,725.00 3,396,413.00
12.46 12.61 12.19
7,330,366.00 5,220,027.00 6,754,378.00
4,253,634.00 3,173,725.00 3,396,413.00
1.72 1.64 1.99

4,253,634.00 3,173,725.00 3,396,413.00

142,587,508.00 130,860,664.00 133,026,878.00
2.98% 2.43% 2.55%
 7.7 9.8 16.8
0.82 (0.15) (0.48)
9.43 -65.75 -35.35
7.7 9.8 16.8
10.61 9.79 9.94
0.73 1.00 1.69
138333874 127686939 129630465
13,040,093 13,040,093 13,040,093
10.61 9.79 9.94
 (a) Profitability 2018 2017 2016 2015
GEMINI SEA FOOD LIMITED 10.74% 7.51% 7.57% 7.58%
1 Gross Profit Ratio
FINE FOODS LIMITED 10.61% 27.54% 42.40% 3.25%
2018 2017 2016 2015
GEMINI SEA FOOD LIMITED 0.33% 1.59% 2.05% 0.84%
Net Profit Margin
2 FINE FOODS LIMITED 2.22% 18.09% 30.53% -7.46%
2018 2017 2016 2015
GEMINI SEA FOOD LIMITED 1.12% 2.60% 2.86% 1.82%
Operating Profit Margin
3 FINE FOODS LIMITED 2.59% 20.90% 33.63% -7.20%
2018 2017 2016 2015
GEMINI SEA FOOD LIMITED 0.61 13.06 20.71 6.89
EPS
4 FINE FOODS LIMITED 0.08 0.65 0.82 (0.15)
2018 2017 2016 2015
• Return on total assets GEMINI SEA FOOD LIMITED 0.51% 2.79% 6.28% 2.03%
5 (ROA) FINE FOODS LIMITED 0.67% 5.62% 7.47% -1.49%
2018 2017 2016 2015
GEMINI SEA FOOD LIMITED 5.74% 50.18% 96.55% 307.28%
• Return on Equity (ROE)
6 FINE FOODS LIMITED 0.69% 5.87% 7.70% -1.52%
(b) Asset management 2018 2017 2016 2015
GEMINI SEA FOOD LIMITED 2.01 3.79 4.67 2.85
• Inventory turnover
7 FINE FOODS LIMITED 5.09 4.28 3.70 4.64
2018 2017 2016 2015
• Average Age of GEMINI SEA FOOD LIMITED 181.24 96.40 78.13 128.29
8 Inventory FINE FOODS LIMITED 71.65 85.36 98.62 78.58
2018 2017 2016 2015
• Average Collection GEMINI SEA FOOD LIMITED 32.04 25.36 29.20 14.28
9 Period FINE FOODS LIMITED 37.10 52.79 56.62 49.10
2018 2017 2016 2015
GEMINI SEA FOOD LIMITED 1.56 1.76 3.07 2.42
• Total asset turnover
10 FINE FOODS LIMITED 0.30 0.31 0.24 0.20
(c) Liquidity 2018 2017 2016 2015
GEMINI SEA FOOD LIMITED 1.02 1.02 0.98 0.91
Current Ratio
11 FINE FOODS LIMITED 11.19 9.76 12.46 12.61
2018 2017 2016 2015
GEMINI SEA FOOD LIMITED 0.25 0.56 0.32 0.11
• Quick ratio
12 FINE FOODS LIMITED 1.14 1.34 1.72 1.64
(d) Debt Management 2018 2017 2016 2015
GEMINI SEA FOOD LIMITED 91.07% 94.44% 93.49% 99.34%
• Debt ratio
13 FINE FOODS LIMITED 3.94% 4.30% 2.98% 2.43%
(e) Market Value 2018 2017 2016 2015
• Price Earnings (P/E) GEMINI SEA FOOD LIMITED 742.50 44.51 43.91 57.81
14 Ratio FINE FOODS LIMITED 460.78 51.02 9.43 -65.75
2018 2017 2016 2015
GEMINI SEA FOOD LIMITED 42.63 22.34 42.40 177.65
• Market book ratio
15 FINE FOODS LIMITED 3.19 3.00 0.73 1.00
2018 2017 2016 2015
• Book value per share GEMINI SEA FOOD LIMITED 10.67 26.03 21.45 2.24
16 of Common stock FINE FOODS LIMITED 10.91 11.05 10.61 9.79
 2014
7.81% 1.Gross Profit Margin 2. Net Pro
-16.98% GEMINI SEA FOOD LIMITED FINE FOODS LIMITED 40.00%
2014 30.00%
50.00%
0.16% 20.00%
40.00%
-26.45% 10.00%
30.00%
2014 0.00%
20.00%
2018
1.21% 10.00%
-10.00% 2017
-26.01% 0.00%
-20.00%
2014 -10.00%
2018
2017
-30.00%
2016
1.39 -20.00%
2015
2014
(0.48)
2014 GEMINI SEA FOOD LIMIT

0.71%
-4.66% 4.Earnings Per Share (EPS) 5.Return on A
2014
-32.35%
30.00 GEMINI SEA FOOD LIMITE
-4.78%
20.00 8.00%
2014 10.00 6.00%
6.88 0.00
4.00%
5.63 -10.00 2018 2017 2016 2.00%
2015
2014 2014 0.00%
53.06 -2.00% 2018 2017
GEMINI SEA FOOD LIMITED FINE FOODS LIMITED 2
64.78 -4.00%
2014 -6.00%

13.25
70.57
2014
7. Inventory Turnover
4.44 8. Average A
0.18 7.00 6.88
2014 6.00
5.09 181.24
5.63 200.00
0.82 5.00 4.67
4.28 4.64 180.00
12.19 4.00 3.79 160.00
3.70
2014 140.00
3.00 2.85 120.00 96.40
0.22 2.01 85.36
2.00 100.00 71.65
1.99 80.00
2014 1.00 60.00
0.00 40.00
102.20%
2018 20.00
2.55% 2017
2016 0.00
2015 2018 2017
2014 2014
104.78 GEMINI SEA FOOD LIM
GEMINI SEA FOOD LIMITED FINE FOODS LIMITED
-35.35
2014
-33.89
1.69
11
2014 10. Total A ss et Tur nover
-4.31 14.00
9.94 12.00 11.19
GEMINI SEA FOOD LIMITED FINE FOODS LIMITED
10.00
4.50
4.00 8.00
3.50 6.00
3.00
 10. Total A ss et Tur nover
14.00
12.00 11.19
GEMINI SEA FOOD LIMITED FINE FOODS LIMITED
10.00
4.50
4.00 8.00
3.50 6.00
3.00
2.50 4.00
2.00 1.02
2.00 1.
1.50
1.00 0.00
0.50 2018
0.00
2018 2017 2016 2015 2014

GEMINI SEA

13. Debt Ratio

14. Price E
120.00% 99.34% 102.20%
91.07% 94.44% 93.49%
100.00%
742.50
80.00% 800.00
700.00
60.00%
600.00 460.78
40.00% 500.00
20.00% 3.94% 4.30% 2.98% 2.43% 2.55% 400.00
0.00% 300.00
2018 2017 2016 2015 2014 200.00
44.5151.02
100.00
GEMINI SEA FOOD LIMITED FINE FOODS LIMITED
0.00
2018 2017
-100.00

16 . Book Value GEMINI SEA FOOD

Per share of common stock

30.00 26.03

25.00 21.45

20.00

15.00 10.91
10.67 11.05 10.61 9.79 9.94
10.00

5.00 2.24

0.00
2018 2017 2016 2015 2014
-5.00
-4.31
GEMINI SEA FOOD LIMITED FINE FOODS LIMITED
 2. Net Profi t Margin 3. Operating Profit Margin
%
40.00% 33.63%
%
30.00% 20.90%
%
20.00%
0%
0% 10.00% 1.12% 2.59% 2.60% 2.86% 1.82%
0% 2018 0.00%
2017
2016 2018 2017 2016 2015
2015
0% 2014 -10.00%
-7.20%
0% -20.00%
-30.00%

GEMINI SEA FOOD LIMITED FINE FOODS LIMITED GEMINI SEA FOOD LIMITED FINE FOODS LIMITED

5.Return on Assets (ROA) 6. Return on Common Equity

(ROE)
GEMINI SEA FOOD LIMITED FINE FOODS LIMITED

% 400.00%
0%
300.00%
0%
200.00%
0%
100.00%
0%
2018 0.00%
0% 2017 2016 2015 -100.00% GEMINI SEA FOOD LIMITED
0% 2014
FINE FOODS LIMITED
0%

2018 2017 2016 2015 2014

8. Average Age of Inventory 09. Average Collection Period

80.00

00 181.24 70.00
00 56.62
60.00 52.79
00 49.10
128.29
00 50.00
00 96.40 98.62 37.10
85.36 40.00 32.04
00 71.65 78.13 78.58 29.20
64.78 25.36
00 53.06 30.00
00 20.00 14.28 13.25
00
00 10.00
00 0.00
2018 2017 2016 2015 2014 2018 2017 2016 2015 20

GEMINI SEA FOOD LIMITED FINE FOODS LIMITED GEMINI SEA FOOD LIMITED FINE FOODS LIMITED

11. Current Rati o 12. Quick Ratio

14.00
11.19 12.46 12.61 2.00
12.00 12.19 1.72
1.80 1.64
9.76 1.60
10.00 1.34
1.40 1.14
8.00
1.20
6.00 1.00
0.80 0.56
 12. Quick Ratio
14.00
11.19 12.46 12.61 2.00
12.00 12.19 1.72
1.80 1.64
10.00 9.76 1.60 1.34
1.40 1.14
8.00
1.20
6.00 1.00
0.80 0.56
4.00
0.60 0.32
2.00 1.02 0.25
1.02 0.40
0.98 0.11
0.91 0.20
0.00 0.82
2018 0.00
2017 2018 2017 2016 2015
2016
2015
2014
GEMINI SEA FOOD LIMITED FINE FOODS LIMITED
GEMINI SEA FOOD LIMITED FINE FOODS LIMITED

15. Market Book Ratio

14. Price Earnings(P/E) Ratio
200.00
742.50 150.00
0
0 100.00
0 460.78
0 50.00
0
0.00
0 2018 2017 2016 2015 2014
0 104.78 -50.00
44.5151.02 43.919.43 57.81
0
0 GEMINI SEA FOOD LIMITED FINE FOODS LIMITED
2018 2017 2016 2015 2014
0 -35.35
-65.75
GEMINI SEA FOOD LIMITED FINE FOODS LIMITED
Profit Margin
33.63%

6% 1.82% 1.21%

2016 2015 2014

-7.20%

-26.01%

ED FINE FOODS LIMITED

on Equity

NE FOODS LIMITED

15 2014

ction Period
70.57

6.62
49.10

14.28 13.25

2015 2014

FINE FOODS LIMITED

uick Ratio
1.99
1.72
1.64
uick Ratio
1.99
1.72
1.64

0.32
0.22
0.11

2016 2015 2014

MITED FINE FOODS LIMITED

t Book Ratio

2016 2015 2014

TED FINE FOODS LIMITED