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Particulars (BDT mn) COMMON SIZE ANALYSIS 2016 2017 2018 2020 Sales Revenue Cost of Goods Sold Gross Profit Administrative & Selling Expenses Operating Profit Other Income Profit before Financial Expenses Financial Expenses Net Profit Before Tax and WPWFs Workers' Participation/Welfare Funds Net Profit Before Tax Current Tax Deferred Tax Provision for Income Tax INCOME STATEMENT 2015 100.00% 78.65% 21.35% 5.73% 15.62% 4.66% 20.28% 5.72% 14.56% 0.69% 13.86% 0.99% 0.00% 0.99% 12.88% 100.00% 84.98% 15.02% 6.04% 8.98% 4.66% 13.64% 6.91% 6.73% 0.32% 6.41% 1.00% 0.00% 1.00% 5.40% 100.00% 80.41% 19.59% 7.88% 11.71% 2.76% 14.47% 4.70% 9.77% 0.52% 9.25% 0.89% 0.99% 1.88% 7.37% 100.00% 77.86% 22.14% 8.11% 14.03% 3.32% 17.35% 4.05% 13.30% 0.03% 13.27% 0.90% 1.03% 1.93% 11.34% 2019 100.00% 84.23% 15.77% 6.94% 8.83% 2.37% 11.21% 5.30% 5.91% 0.03% 5.88% 0.46% 1.30% 1.76% 4.12% 100.00% 83.60% 16.40% 9.23% 7.16% 3.98% 11.15% 8.81% 2.33% 0.03% 2.30% 0.91% 1.22% 2.12% 0.17% Net Profit After Tax COMMON SIZE ANALYSIS BALANCE SHEET 2015 2016 2017 Particolars (BDT) Balance Sheet Assets HOH-CURRENT ASSETS Property, Plant & Equipment Capital Works-in-Progress Right Ioue Expense CURRENT ASSETS Inventories Accounts Receivable Advances, Deposits and Pre-Payments Cash & Cooh Equivalents TOTAL ASSETS SHAREHOLDERS' EQUITY Share Capital Share Premium Revaluation Surplus Retained Earnings CURREHT LIABILITIES & PROVISIONS Accounts & Other Payables Accrued Expenses Bank Overdraft Short Term Bank Credits Deferred L/C Liabilities Share Moncy Refundable Current Maturity of Long Term Loans HOH-CURRENT LIABILITIES Long Term Loon LIABILITIES # SHAREHOLDERS' EQUITY 55.77% 37.16% 18.61% 0.00% 44.23% 14.80% 16.99% 3.42% 9.02% 100.00% 83.65% 63.90% 4.07% 7.46% 8.22% 14.91% 0.02% 4.17% 0.80% 8.28% 1.53% 0.04% 0.07% 1.43% 1.43% 100.00% 59.42% 47.81% 11.61% 0.00% 40.58% 17.68% 14.44% 1.77% 6.70% 100.00% 81.93% 61.48% 3.91% 7.11% 9.42% 16.66% 0.58% 5.02% 0.29% 7.84% 0.68% 0.04% 2.21% 1.41% 1.41% 100.00% 62.49% 57.75% 4.74% 0.00% 37.51% 16.27% 13.81% 1.58% 5.85% 100.00% 81.50% 63.94% 3.70% 6.58% 7.27% 13.07% 0.58% 4.80% 0.57% 4.76% 1.71% 0.04% 0.61% 5.43% 5.43% 100.00% 2018 63.51% 59.87% 3.64% 0.00% 36.49% 17.31% 16.52% 1.86% 0.81% % 100.00% 79.93% 63.43% 3.34% 5.82% 7.34% 11.14% 0.46% 4.98% 0.59% 4.19% 0.64% 0.04% 0.24% 8.93% 8.93% 100.00% 2019 51.53% 48.20% 3.33% 0.00% 48.47% 20.99% 19.87% 1.73% 5.88% 100.00% 66.51% 55.95% 2.68% 4.58% 3.31% 19.96% 1.07% 5.06% 0.52% 9.45% 0.71% 0.03% 3.13% 13.53% 13.53% 100.00% 2020 50.13% 45.40% 4.74% 0.00% 49.87% 27.95% 18.56% 1.88% 1.48% 100.00% 63.83% 53.64% 2.57% 4.30% 3.32% 18.37% 0.78% 5.18% 0.51% 6.19% 1.04% 0.03% 4.65% 17.80% 17.80% 100.00% TREND ANALYSIS BALANCE SHEET 2015 Particolars (BDT BD Balance Sheet Assets HOH-CURRENT ASSETS Property, Plant & Equipment Capital Works-in-Progress Right Issue Expense CURREHT ASSETS 2016 10.73% 33.72% -35.18% 2017 23.18% 70.86% -72.01% 2018 38.81% 96.39% -76.16% 2019 40.46% 97.19% -72.81% 2020 42.52% 93.70% -59.65% Inventories Accounts Receivable Advances, Deposits and Pre-Payments Cash & Cash Equivalents TOTAL ASSETS SHAREHOLDERS' EQUITY Share Capital Share Premium Revaluation Surplus Retained Earning CURRENT LIABILITIES & PROVISIONS Accounts & Other Payables Accrued Expenses Bank Overdraft Short Term Bank Credits Deferred L/C Liabilities Share Moncy Refundable Current Maturity of Long Term Loans HOH-CURRENT LIABILITIES Long Term Loon LIABILITIES # SHAREHOLDERS' EQUITY -4.64% 24.18% -11.71% -46.39% -22.79% 3.93% 1.79% 0.00% 0.00% -1.02% 19.13% 16.11% 2497.73% 25.17% -62.39% -1.67% -53.56% -2.77% 3319.81% 2.08% 2.08% 3.93% -6.79% 20.87% -10.67% -49.33% -28.74% 9.92% 7.10% 10.00% 0.00% -3.03% -2.74% -3.69% 2636.87% 26.52% -21.25% -36.83% 22.96% -2.83% 897.85% 316.31% 316.31% 9.92% 0.57% 42.55% 18.47% -33.86% -88.98% 21.90% 16.47% 21.00% 0.00% -4.96% 8.90% -8.95% 2299.97% 45.69% -9.66% -38.30% -49.24% 6.25% 338.04% 659.07% 659.07% 21.90% 66.57% 115.58% 77.71% -23.21% -0.83% 52.01% 20.86% 33.10% 0.00% -6.82% -38.84% 103.49% 6937.25% 84.26% -0.21% 73.43% -29.93% 8.28% 6975.10% 1333.55% 1333.55% 52.01% 78.75% 199.39% 73.12% -12.79% -73.91% 58.55% 20.97% 33.10% 0.00% -8.62% -36.05% 95.35% 5268.67% 96.90% % 0.69% 18.49% 7.55% 9.96% 10865.99% 1867.73% 1867.73% 58.55% Particulars (BDT mn) TREND ANALYSIS INCOME STATEMENT 2015 Sales Revenue Cost of Goods Sold Gross Profit Administrative & Selling Expenses Operating Profit Other Income Profit before Financial Expenses Financial Expenses Net Profit Before Tax and WPWFs Workers' Participation/Welfare Funds Net Profit Before Tax Current Tax Deferred Tax Provision for Income Tax 2016 13.62% 22.77% -20.06% 19.85% -34.69% 13.65% -23.59% 37.22% -47.48% -47.48% -47.48% 15.82% 2017 24.20% 26.98% 13.97% 70.80% -6.87% -26.42% -11.36% 2.13% -16.66% -6.89% -17.15% 11.80% 2018 52.38% 50.84% 58.05% 115.79% 36.87% 8.75% 30.42% 7.97% 39.24% -93.47% 45.87% 38.55% 2019 96.39% 110.32% 45.09% 137.81% 11.08% 0.03% 8.54% 81.95% -20.30% -92.11% -16.71% -7.70% 2020 20.39% 27.96% -7.52% 94.06% -44.77% 2.94% -33.81% 85.54% -80.71% -94.12% -80.04% 10.81% 15.82% -52.32% 136.52% -28.92% 198.17% 34.21% 251.32% -37.23% 159.35% -98.37% Net Profit After Tax RATIO ANALYSIS 2017 2015 2016 2018 2019 2020 Short term solvency ratio Current Ratio Quick ratio Cash ratio 2.97 1.97 0.60 2.44 1.37 0.40 2.87 1.63 0.45 3.28 1.72 0.07 2.43 1.38 0.29 2.71 1.19 0.08 Long term solvency ratio Total debt ratio Debt to equity ratio Equity multiplier 0.16 0.20 1.20 0.18 0.22 1.22 0.18 0.23 1.23 0.20 0.25 1.25 0.33 0.50 1.50 0.36 0.57 1.57 RATIO ANALYSIS Asset turnover ratio Inventry turnover Days sales in inventory Receivable turnover Days sales in receivables Total asset turnover 2.41 151 2.67 137 0.45 2.38 153 3.44 106 0.50 2.53 144 3.71 98 0.51 2.55 143 3.43 106 0.57 2.35 155 2.95 124 0.59 1.03 354 1.86 197 0.34 Profitability ratio Profit margin Return on asset Return on equity 12.88% 5.84% 6.98% 5.40% 2.68% 3.27% 7.37% 3.78% 4.64% 11.34% 6.43% 8.05% 4.12% 2.41% 3.63% 0.17% 0.06% 0.09% DU PONT IDENTITY 2015 2016 2017 2018 2019 2020 ROE= Net profit/Total equity ROE-Return on asset*equity multiplier ROE=Profit margin*equity multiplier*total asset turnover 6.98% 6.98% 6.98% 3.27% 3.27% 3.27% 4.64% 4.64% 4.64% 8.05% 8.05% 8.05% 3.63% 3.63% 3.63% 0.09% 0.09% 0.09% Particulars (BDT mn) COMMON SIZE ANALYSIS 2016 2017 2018 2020 Sales Revenue Cost of Goods Sold Gross Profit Administrative & Selling Expenses Operating Profit Other Income Profit before Financial Expenses Financial Expenses Net Profit Before Tax and WPWFs Workers' Participation/Welfare Funds Net Profit Before Tax Current Tax Deferred Tax Provision for Income Tax INCOME STATEMENT 2015 100.00% 78.65% 21.35% 5.73% 15.62% 4.66% 20.28% 5.72% 14.56% 0.69% 13.86% 0.99% 0.00% 0.99% 12.88% 100.00% 84.98% 15.02% 6.04% 8.98% 4.66% 13.64% 6.91% 6.73% 0.32% 6.41% 1.00% 0.00% 1.00% 5.40% 100.00% 80.41% 19.59% 7.88% 11.71% 2.76% 14.47% 4.70% 9.77% 0.52% 9.25% 0.89% 0.99% 1.88% 7.37% 100.00% 77.86% 22.14% 8.11% 14.03% 3.32% 17.35% 4.05% 13.30% 0.03% 13.27% 0.90% 1.03% 1.93% 11.34% 2019 100.00% 84.23% 15.77% 6.94% 8.83% 2.37% 11.21% 5.30% 5.91% 0.03% 5.88% 0.46% 1.30% 1.76% 4.12% 100.00% 83.60% 16.40% 9.23% 7.16% 3.98% 11.15% 8.81% 2.33% 0.03% 2.30% 0.91% 1.22% 2.12% 0.17% Net Profit After Tax COMMON SIZE ANALYSIS BALANCE SHEET 2015 2016 2017 Particolars (BDT) Balance Sheet Assets HOH-CURRENT ASSETS Property, Plant & Equipment Capital Works-in-Progress Right Ioue Expense CURRENT ASSETS Inventories Accounts Receivable Advances, Deposits and Pre-Payments Cash & Cooh Equivalents TOTAL ASSETS SHAREHOLDERS' EQUITY Share Capital Share Premium Revaluation Surplus Retained Earnings CURREHT LIABILITIES & PROVISIONS Accounts & Other Payables Accrued Expenses Bank Overdraft Short Term Bank Credits Deferred L/C Liabilities Share Moncy Refundable Current Maturity of Long Term Loans HOH-CURRENT LIABILITIES Long Term Loon LIABILITIES # SHAREHOLDERS' EQUITY 55.77% 37.16% 18.61% 0.00% 44.23% 14.80% 16.99% 3.42% 9.02% 100.00% 83.65% 63.90% 4.07% 7.46% 8.22% 14.91% 0.02% 4.17% 0.80% 8.28% 1.53% 0.04% 0.07% 1.43% 1.43% 100.00% 59.42% 47.81% 11.61% 0.00% 40.58% 17.68% 14.44% 1.77% 6.70% 100.00% 81.93% 61.48% 3.91% 7.11% 9.42% 16.66% 0.58% 5.02% 0.29% 7.84% 0.68% 0.04% 2.21% 1.41% 1.41% 100.00% 62.49% 57.75% 4.74% 0.00% 37.51% 16.27% 13.81% 1.58% 5.85% 100.00% 81.50% 63.94% 3.70% 6.58% 7.27% 13.07% 0.58% 4.80% 0.57% 4.76% 1.71% 0.04% 0.61% 5.43% 5.43% 100.00% 2018 63.51% 59.87% 3.64% 0.00% 36.49% 17.31% 16.52% 1.86% 0.81% % 100.00% 79.93% 63.43% 3.34% 5.82% 7.34% 11.14% 0.46% 4.98% 0.59% 4.19% 0.64% 0.04% 0.24% 8.93% 8.93% 100.00% 2019 51.53% 48.20% 3.33% 0.00% 48.47% 20.99% 19.87% 1.73% 5.88% 100.00% 66.51% 55.95% 2.68% 4.58% 3.31% 19.96% 1.07% 5.06% 0.52% 9.45% 0.71% 0.03% 3.13% 13.53% 13.53% 100.00% 2020 50.13% 45.40% 4.74% 0.00% 49.87% 27.95% 18.56% 1.88% 1.48% 100.00% 63.83% 53.64% 2.57% 4.30% 3.32% 18.37% 0.78% 5.18% 0.51% 6.19% 1.04% 0.03% 4.65% 17.80% 17.80% 100.00% TREND ANALYSIS BALANCE SHEET 2015 Particolars (BDT BD Balance Sheet Assets HOH-CURRENT ASSETS Property, Plant & Equipment Capital Works-in-Progress Right Issue Expense CURREHT ASSETS 2016 10.73% 33.72% -35.18% 2017 23.18% 70.86% -72.01% 2018 38.81% 96.39% -76.16% 2019 40.46% 97.19% -72.81% 2020 42.52% 93.70% -59.65% Inventories Accounts Receivable Advances, Deposits and Pre-Payments Cash & Cash Equivalents TOTAL ASSETS SHAREHOLDERS' EQUITY Share Capital Share Premium Revaluation Surplus Retained Earning CURRENT LIABILITIES & PROVISIONS Accounts & Other Payables Accrued Expenses Bank Overdraft Short Term Bank Credits Deferred L/C Liabilities Share Moncy Refundable Current Maturity of Long Term Loans HOH-CURRENT LIABILITIES Long Term Loon LIABILITIES # SHAREHOLDERS' EQUITY -4.64% 24.18% -11.71% -46.39% -22.79% 3.93% 1.79% 0.00% 0.00% -1.02% 19.13% 16.11% 2497.73% 25.17% -62.39% -1.67% -53.56% -2.77% 3319.81% 2.08% 2.08% 3.93% -6.79% 20.87% -10.67% -49.33% -28.74% 9.92% 7.10% 10.00% 0.00% -3.03% -2.74% -3.69% 2636.87% 26.52% -21.25% -36.83% 22.96% -2.83% 897.85% 316.31% 316.31% 9.92% 0.57% 42.55% 18.47% -33.86% -88.98% 21.90% 16.47% 21.00% 0.00% -4.96% 8.90% -8.95% 2299.97% 45.69% -9.66% -38.30% -49.24% 6.25% 338.04% 659.07% 659.07% 21.90% 66.57% 115.58% 77.71% -23.21% -0.83% 52.01% 20.86% 33.10% 0.00% -6.82% -38.84% 103.49% 6937.25% 84.26% -0.21% 73.43% -29.93% 8.28% 6975.10% 1333.55% 1333.55% 52.01% 78.75% 199.39% 73.12% -12.79% -73.91% 58.55% 20.97% 33.10% 0.00% -8.62% -36.05% 95.35% 5268.67% 96.90% % 0.69% 18.49% 7.55% 9.96% 10865.99% 1867.73% 1867.73% 58.55% Particulars (BDT mn) TREND ANALYSIS INCOME STATEMENT 2015 Sales Revenue Cost of Goods Sold Gross Profit Administrative & Selling Expenses Operating Profit Other Income Profit before Financial Expenses Financial Expenses Net Profit Before Tax and WPWFs Workers' Participation/Welfare Funds Net Profit Before Tax Current Tax Deferred Tax Provision for Income Tax 2016 13.62% 22.77% -20.06% 19.85% -34.69% 13.65% -23.59% 37.22% -47.48% -47.48% -47.48% 15.82% 2017 24.20% 26.98% 13.97% 70.80% -6.87% -26.42% -11.36% 2.13% -16.66% -6.89% -17.15% 11.80% 2018 52.38% 50.84% 58.05% 115.79% 36.87% 8.75% 30.42% 7.97% 39.24% -93.47% 45.87% 38.55% 2019 96.39% 110.32% 45.09% 137.81% 11.08% 0.03% 8.54% 81.95% -20.30% -92.11% -16.71% -7.70% 2020 20.39% 27.96% -7.52% 94.06% -44.77% 2.94% -33.81% 85.54% -80.71% -94.12% -80.04% 10.81% 15.82% -52.32% 136.52% -28.92% 198.17% 34.21% 251.32% -37.23% 159.35% -98.37% Net Profit After Tax RATIO ANALYSIS 2017 2015 2016 2018 2019 2020 Short term solvency ratio Current Ratio Quick ratio Cash ratio 2.97 1.97 0.60 2.44 1.37 0.40 2.87 1.63 0.45 3.28 1.72 0.07 2.43 1.38 0.29 2.71 1.19 0.08 Long term solvency ratio Total debt ratio Debt to equity ratio Equity multiplier 0.16 0.20 1.20 0.18 0.22 1.22 0.18 0.23 1.23 0.20 0.25 1.25 0.33 0.50 1.50 0.36 0.57 1.57 RATIO ANALYSIS Asset turnover ratio Inventry turnover Days sales in inventory Receivable turnover Days sales in receivables Total asset turnover 2.41 151 2.67 137 0.45 2.38 153 3.44 106 0.50 2.53 144 3.71 98 0.51 2.55 143 3.43 106 0.57 2.35 155 2.95 124 0.59 1.03 354 1.86 197 0.34 Profitability ratio Profit margin Return on asset Return on equity 12.88% 5.84% 6.98% 5.40% 2.68% 3.27% 7.37% 3.78% 4.64% 11.34% 6.43% 8.05% 4.12% 2.41% 3.63% 0.17% 0.06% 0.09% DU PONT IDENTITY 2015 2016 2017 2018 2019 2020 ROE= Net profit/Total equity ROE-Return on asset*equity multiplier ROE=Profit margin*equity multiplier*total asset turnover 6.98% 6.98% 6.98% 3.27% 3.27% 3.27% 4.64% 4.64% 4.64% 8.05% 8.05% 8.05% 3.63% 3.63% 3.63% 0.09% 0.09% 0.09%