ACT 410.

1
Home Work
On

Annual reports

SUBMITTED TO
Mohammad Sarwar Rekabder
Lecturer, Department of Accounting & Finance

SUBMITTED BY
Group
Towsif Shahriar Shovo, ID-1610327030
 Square Pharma

2020 2019
Current ratio 14.62 12.93
Acid Test Ratio 12.86 11.38
Inventory turnover 4.48 4.30
Average age of Inventory 83.28 84.88
Receivable Turnover 29.77 19.13
Average collection period 12.26 19.08
Payable Turnover 35.47
34.77
Average payment period 10.29
10.50
Total Assets turnover 0.60
0.61
Debt Ratio 0.055 0.059
Debt to Equity 0.058 0.063
Times Interest earned 137553 166941
Gross Profit Margin 50.88% 49.83%
Operating profit Margin O.321 0.321
Net Profit margin 27.83% 15.73%
Earnings per share 15.82 16.04
Return on Assets (ROA) 17.35%
Return on Equity (ROE) 18.40%
Price / Earnings (P/E) Ratio 14.36%
Market / Book (M/B) Ratio 2.48%
DuPont Identity
Net Operating Cash Flow Per Share
Cash Conversion Cycle 85.25
 RAK
2020 2019
Current ratio 1.671 1.706

Acid Test Ratio 1.288 1.169

Inventory turnover -1.703

Average age of Inventory 214.327

Receivable Turnover 5.660

Average collection period 64.490

Payable Turnover

Average payment period

Total Assets turnover

Debt Ratio

Debt to Equity

Times Interest earned

Gross Profit Margin

Operating profit Margin

Net Profit margin

Earnings per share

Return on Assets (ROA)

Return on Equity (ROE)

Price / Earnings (P/E) Ratio

Market / Book (M/B) Ratio

DuPont Identity

Net Operating Cash Flow Per Share

Cash Conversion Cycle