Find the Ratio analysis of 2018

1. Calculate the Liquidity ratios

2. Activity ratios

3. Debt Ratios

4. Profitability Ratios

5. Market Ratios

Statement of Financial Position Note In Taka 31 March 2019 31 March 2018 13 14 12 15 16 468,716,557 3,647,084 47,513,604 51,127,555 4.921.872 575,926,672 1,091,494,753 435,633,515 2,090,191,792 383,101,877 4,000,421,937 4,576,348,609 511,585,227 6,188,057 58,510,013 34,928,937 5.138,448 616,350,682 1,717,322,020 613,570,086 1,241,421,832 279.189,737 3,851,503,675 4,467,854,357 17 15 16 18 Assets Property, plant and equipment Intangible assets Deferred tax assets Advances, deposits and prepayments Other financial assets Non-current assets Inventories Advances, deposits and prepayments Other financial assets Cash and cash equivalents Current assets Total assets Equity Share capital Share premium Retained earnings Total equity Liabilities Employee benefit obligation Non-current liabilities Loans and borrowings Employee benefit obligation Trade and other payables Current tax liabilities Current liabilities Total liabilities Total equity and liabilities 19 315.000.000 252,000,000 735.135,754 1,302,135,754 315,000,000 252,000,000 925,586,729 1,492,586,729 20 64.907.949 64,907,949 21 20 22 23 200.000.000 9.665,787 2,539,270,784 460,368,335 3,209,304,906 3,274,212,855 4,576,348,609 49,861,763 49,861,763 300,000,000 6,984,584 2,232,209,497 386,211,784 2,925,405,865 2,975,267,628 4,467,854,357 Statement of profit or loss and other comprehensive income Note 6 7 8 9 10 In Taka For the year ended 31 March 2019 31 March 2018 8,768,160,138 7,814,663,479 (4.472,697,423) (4,229,519,648) 4,295,462,715 3,585,143,831 (931,650,175) (875,036,459) (773,733,918) (579,697,303) 1,468,444 5,632,072 2,591,547,066 2,136,042,141 158,197,279 107,703,132 2,749,744,345 2,243,745,273 (726,352,523) (601,117,912) 2,023,391,822 1,642,627,361 Revenue Cost of sales Gross profit General and administrative expenses Marketing, selling and distribution expenses Other income/expense) Operating profit Net finance income Profit before tax Income tax expense Profit for the year Other comprehensive income Remeasurement of defined benefit plan Related tax Other comprehensive income/(loss) for the year, net of tax Total comprehensive income for the year Earnings per share Basic earnings per share (per value of Tk 10) 11 12 20 12 (11,721,987) 2,879,190 (8,842,797) 2,014,549,025 (205,229) 2,554,304 2,349,075 1,644,976,436 24 64.23 52.15 Note For the year ended 31 March 2019 31 March 2018 6. Revenue See accounting policy in note 41.12 Parachute coconut oil Value added hair oil (VAHO) Color Saffola - Edible oil Parachute body lotion Others 6,058.556,498 2,094,875,868 55,557,182 106,828,878 50.550.606 406,791,961 8,768,160, 138 5.808,522,489 1.496,713,608 48,672,357 51,348,440 69,540.191 340,171,446 7,814,663,479 6.1 Breakup of local/export revenue Revenue from domestic operation Revenue from export 7.814,668,479 8,716,011,688 52 148,450 8,768,160,138 7,814,663,479 7. Cost of sales Opening stock of finished goods Cost of goods manufactured 7.1 174,804,729 4,564,101,151 4,738,905,880 (266,208,457) 4,472,697,423 152,898,088 4.251.926,889 4.404,624,377 (174,804,729) 4,229,519,648 Closing stock of finished goods 7.1 Cost of goods manufactured Materials consumed Factory overhead 7.1.1 7.1.2 4.980,819,194 288.281,957 4,564,101,151 3,949,660,726 802,265,618 4,251,926,339 7.1.1 Materials consumed Opening stock of raw materials, packing materials and others Purchases during the period Closing stock of raw materials, packing materials and others 1.542.517.291 3,618.588.200 (825,286,297) 4,330,819,194 1.196,529,068 4.295,648,954 (1.542.517,291) 3,949,660,726 7.1.2 1818) Factory overhead Communication expenses Cost of outsourced human resources Depreciation Entertainment Power expenses Printing and stationery Repairs and maintenance Salaries and allowances Security charges Travelling and conveyance Warehouse rent 609,710 47.472,540 55,649.905 4.894,565 60,006,003 1.042.209 11.918,472 88,758,510 5.289,774 5,526,960 2.118,809 233,281,957 602,272 40,925,468 187,941,076 4,838,993 58,978,247 866,615 6,596,685 42.659,081 4,456,628 5,016,599 184,000 302,265,613