ACI Industry Limited

Formula
Liquidity:
Current Ratio Current Asset/Current Liabilities
Quick Ratio (Current Asset-Inventories)/Current Liabilities
Cash Ratio Cash & Cash Equivalents/Current Liabilities
Long Term Solvency
Total Debt Ratio Total Debt/Total Assets
Debt/Equity (Short term debt + Long term debt)/Shareholder’s Equity
Asset Management
Inventory Turnover Ratio Cost of goods sold/Average inventory
Receivable Turnover Net Sales/Account Receivable
Fixed Asset Turnover Net Sales/Average fixed assets
Total Asset Turnover Net Sales/Total Assets
Profitability
Profit Margin Net income/net sales
Return On Asset Net income/Average total asset
Return On Equity Net income/Shareholder Equity
Market Values
Price-Earning Ratio Share Price / Earnings per share
Book Value per Share Shareholder Equity/total outstanding share
M/B ratio Price per share/Book value per share

Return On Equity P

4.25 27.5
3.25 22.5
17.5
2.25
Value
Value

12.5
1.25 7.5
0.25 2.5
2020 2019 2018
Return On Equity 4.27262152555964 1.321 3.27466575326904 Price-Earning Ra-
tio

Book Value per Share

5.5
4.5 45.1
3.5 44.9
Value

2.5 44.7
1.5 44.5
Value

44.3
0.5 44.1
2020 2019 2018 43.9
Book Value per 5.5429921052631 5.543 5.5429921052631 43.7
Share 6 6 20
 5.5
4.5 45.1
3.5 44.9

Value
2.5 44.7
1.5 44.5

Value
44.3
0.5 44.1
2020 2019 2018 43.9
Book Value per 5.5429921052631 5.543 5.5429921052631 43.7
Share 6 6 20
M/B ratio 44.08268
mited
2020 2019 2018 Current Rati
1.11640102662705 1.12568101541359 1.17186919735576
0.930668004250524 0.902044276992087 0.539004000079932 1.165
1.145
0.0294055135385609 0.0405512338618622 0.0550689066064915 1.125

Value
1.105
1.085
0.0461342857139641 0.048 0.0405490570529351 2020 201
0.824 0.935 0.80543058611666 Current 1.1164010266270 1.1256810
Ratio 5 9

2.511 2.175 2.375

5.97761175455228 4.225 4.18295274993166
2.1755347975129 2.203 2.3146838804651 Quick Ratio
0.524283028034123 0.535 0.603625607790144

7.409% 2.438% 6.16% 0.85

0.0388415412723918 0.013 0.0371829509232516 0.65
4.27262152555964 1.321 3.27466575326904 0.45

Value
0.25
8.97026431718062 26.96 9.40855736463461 0.05
5.54299210526316 5.543 5.54299210526316 2020 201
44.082689522142 45.0370477 44.8277744729357 Quick Ra- 0.9306680042505 0.9020442
tio 24 87

Price-Earning Ratio Debt/Equit

27.5 0.925
22.5
0.875
17.5
Value

0.825
Value

12.5
7.5 0.775
2.5 0.725
2020 2019 2018 2020 2019
Price-Earning Ra- 8.9702643171806 26.96 9.4085573646346 Debt/Equity 0.824 0.935
tio 2 1

M/B ratio

45.1
44.9
44.7
44.5
Value

44.3
44.1
43.9
43.7
2020 2019 2018
 45.1
44.9
44.7
44.5
Value

44.3
44.1
43.9
43.7
2020 2019 2018
M/B ratio 44.082689522142 45.0370477 44.8277744729357
 Current Ratio Cash Ratio

1.165
1.145 0.045
1.125
Value

0.025

Value
1.105
1.085 0.005
2020 2019 2018 2020 2019
Current 1.1164010266270 1.1256810154135 1.1718691973557 Cash Ratio 0.0294055135385 0.0405512338618 0.05
Ratio 5 9 6 609 622

Quick Ratio Total Debt Ratio

0.85 0.047
0.045
0.65
0.043
0.45
Value

Value
0.041
0.25 0.039
0.05 0.037
2020 2019 2018 2020 2019
Quick Ra- 0.9306680042505 0.9020442769920 0.5390040000799 Total Debt Ratio 0.04613428571396 0.048 0.0
tio 24 87 32 41

Debt/Equity Fixed Asset Turnover

0.925 2.325

0.875 2.275
2.225
Value

0.825
Value

2.175
0.775
2.125
0.725
2020 2019
2020 2019 2018
Fixed Asset 2.175534797512 2.203 2.3
Debt/Equity 0.824 0.935 0.80543058611666 Turnover 9
 Cash Ratio Inventory Turnover Ratio

2.45
2.25

Value
2.05
20 2019 2018 2020 2019 2018
5135385 0.0405512338618 0.0550689066064 Inventory Turnover Ra- 2.511 2.175 2.375
09 622 915 tio

otal Debt Ratio Receivable Turnover

5.5
4.5
3.5
Value

2.5
1.5
0.5
0 2019 2018 2020 2019 2018
8571396 0.048 0.04054905705293 Receivable 5.97761175455 4.225 4.18295274993
51 Turnover 228 166

d Asset Turnover Return On Asset

0.0375
0.0325
0.0275
0.0225
0.0175
Value

0.0125
0.0075
0.0025
2020 2019 2018 2020 2019 2018
5534797512 2.203 2.314683880465 Return On As- 0.03884154127 0.013 0.03718295092
9 1 set 23918 32516
o Total Asset Turnover

0.61
0.57
Value

0.53
0.49
2018 2020 2019 2018
2.375 Total Asset 0.524283028034 0.535 0.603625607790
Turnover 123 144

Profit Margin

7.500%
6.500%
5.500%
4.500%
Value

3.500%
2.500%
1.500%
0.500%
018
2020 2019 2018
95274993
166 Profit Margin 7.409% 2.438% 6.16%

2018
0.03718295092
32516
 Advanced Chemical Industries Limited
Statement of Financial Position (Balance Sheet)
2020 2019 2018
Assets
Property, plant and equipment 10,664,953,300 9,891,773,622 9,239,752,048
Right of use assets 499,939,927 562,498,775 625,570,201
Investments 2,950,640,117 2,644,630,237 2,558,852,523
Intangible assets 3,785,456 267,889 420,961
Biological assets 10,914,869 _ _
Deferred tax assets 214,067,035 86,566,880 _
Non current assets 14,344,300,704 13,185,737,403 12,424,595,733
Inventories 4,976,119,509 5,476,073,385 5,112,920,562
Trade receivables 3,881,479,422 5,158,495,642 4,863,502,651
Other receivables 374,562,251 279,084,513 831,162,716
Inter-company receivables 19,146,539,217 14,925,700,916 10,316,025,950
Advances, deposits and prepayments 743,851,475 731,639,013 801,739,976
Cash and cash equivalents 787,826,245 992,956,408 1,081,128,975
Current assets 29,910,378,119 27,563,949,877 23,006,480,830
Total assets 44,254,678,823 40,749,687,280 35,431,076,563
Equity
Share capital 573,729,555 498,895,265 482,024,411
Share premium 402,310,367 402,310,367 402,310,367
Reserves 3,511,867,965 3,633,116,809 3,543,672,366
Retained earnings 10,933,326,291 9,788,135,912 9,827,892,042
Total equity 15,421,234,178 14,322,458,353 14,255,899,186
Liabilities
Employee benefits 1,081,292,596 941,229,157 807,636,638
Long term bank loan 571,815,927 567,627,935 141,353,004
Lease liabilities 388,549,474 431,905,865 487,707,103
Non-current liabilities 2,041,657,997 1,940,762,957 1,542,883,191
Bank overdraft 2,502,962,921 2,633,244,019 2,374,634,769
Loans and borrowings 12,134,376,165 12,827,624,558 11,340,784,233
Lease liabilities-current portion 141,728,247 140,011,647 97,821,625
Trade payables 1,497,795,622 1,199,383,457 794,002,138
Other payables 2,972,664,738 2,755,802,022 2,352,363,174
Inter-company payables 6,838,688,727 4,549,730,210 2,272,416,036
Current tax liabilities 542,619,434 380,670,056 400,272,211
Current liabilities 26,791,786,648 24,486,465,970 19,632,294,186
Total liabilities 28,833,444,645 26,427,228,927 21,175,177,377
Total equity and liabilities 44,254,678,823 40,749,687,280 35,431,076,563
Net Asset Value (NAV) per share 244.35 249.64 248.48
 Advanced Chemical Industries L
Statement of Profit or Loss

Revenue
Cost of sales
Gross profit
Administrative, selling and distribution expenses
Other income
Operating profit
Net finance costs
Profit before contribution to WPPF
Contribution to WPPF
Profit before tax
Income tax expense
Current tax expense
Deferred tax income/(expense)

Profit after tax

Earnings per share

Basic and diluted earnings per share

Share Outstanding
nced Chemical Industries Limited
Statement of Profit or Loss
2020 2019 2018
23,201,977,018 21,795,582,592 21,387,105,125
-12,496,872,476 -11,909,984,608 -12,144,878,812
10,705,104,542 9,885,597,984 9,242,226,313
-7,966,492,864 -8,109,022,519 -7,659,725,997
482,198,559 -68,984,499 93,481,698
3,220,810,237 1,707,590,966 1,675,982,014
-750,563,708 -736,290,977 -440,966,676
2,470,246,529 957,699,989 1,745,315,338
-123,512,326 -58,117,222 -87,265,767
2,346,734,203 899,582,767 1,658,049,571

-741,842,330 -570,831,565 -691,377,463

114,028,061 202,691,595 350,759,874
-627,814,269 -368,139,970 -340,617,590
1,718,919,934 531,442,797 1,317,431,981

27.24 9.26 26.41

72580000 72580000 72580000