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Performance Evaluation & Ratio Analysis

Meghna Cement Mills Ltd.


Horizontal Analysis : Meghna Cement Mills Ltd.
Balance Sheet
Description Audited 2016 (%) Audited 2017 (%)
Current Assets 100.00 102.69
Non-current Assets 100.00 102.55
Total Assets 100.00 102.66
Current Liabilities 100.00 103.85
Non-current Liabilities 100.00 91.54
Total Equity 100.00 103.99
Total Liability & Equity 100.00 102.66

Income Statement:
Description Audited 2015 (%) Audited 2017 (%)
Turnover 100.00 110.27
Cost of Sales 100.00 110.59
Gross Profit 100.00 134.07
Operating Profit 100.00 115.73
Profit after Tax 100.00 102.49
Vertical Analysis : Meghna Cement Mills Ltd.
Balance Sheet
Description Audited 2016 (%) Audited 2017 (%)
Current Assets 77.00 77.00
Non-current Assets 23.00 23.00
Total Assets 100.00 100.00
Current Liabilities 73.00 74.00
Non-current Liabilities 10.00 9.00
Total Equity 17.00 18.00
Total Liability & Equity 100.00 100.00

Income Statement:
Description Audited 2015 (%) Audited 2017 (%)
Turnover 100% 100%
Cost of Sales 89% 89%
Gross Profit 9% 11%
Operating Profit 7% 7%
Profit after Tax 1% 1%
Ratio Analysis : Meghna Cement Mills Ltd.
Liquidity Ratio: Current Ratio

Current Ratio
Current Ratio
1.09
3
1.08
2.5

1.07
2

1.06
1.5

1.05
1

1.04
0.5

1.03
0
1
Year 2015 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017
Year 2015 Year 2017 Meghna Cement Crown Cement Heidelberg Confidence Holcim
Ratio Analysis : Meghna Cement Mills Ltd.
Liquidity Ratio: Quick/Acid

Quick/Acid Quick/Acid
0.91 2.5
0.9
0.89 2
0.88
0.87 1.5
0.86
0.85 1
0.84
0.83
0.5
0.82
0.81
0
1
Year 2015 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017
Year 2015 Year 2017 Meghna Cement Crown Cement Heidelberg Confidence Holcim
Ratio Analysis : Meghna Cement Mills Ltd.
Profitability Ratio

Profit Margin Profit Margin


1.42% 25.00%

1.40%
20.00%
1.38%

1.36%
15.00%
1.34%

1.32% 10.00%

1.30%
5.00%
1.28%

1.26%
0.00%
1
Year 2015 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017
Year 2015 Year 2017 Meghna Cement Crown Cement Heidelberg Confidence Holcim
Ratio Analysis : Meghna Cement Mills Ltd.
Profitability Ratio

Return on Equity Return on Equity


8.30% 30.00%

8.25%
25.00%

8.20%
20.00%
8.15%
15.00%
8.10%

8.05% 10.00%

8.00% 5.00%

7.95%
0.00%
1
Year 2015 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017
Year 2015 Year 2017 Meghna Cement Crown Cement Heidelberg Confidence Holcim
Ratio Analysis : Meghna Cement Mills Ltd.
Efficiency Ratio

Total Asset Turnover Inventory Turnover


1.12 7.2
1.1
1.08 7.15

1.06
7.1
1.04
1.02
7.05
1
0.98 7
0.96
0.94 6.95
Year 2015 Year 2017 Year 2015 Year 2017
Ratio Analysis : Meghna Cement Mills Ltd.
Solvency Ratio

Debt- total Asset Debt-Equity


82.39% 468%
82.38%
468%
82.38%
82.37% 467%
82.37%
82.36% 467%
82.36%
82.35% 466%

82.35%
466%
82.34%
82.34% 465%
Year 2015 Year 2017 Year 2015 Year 2017
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