Financial analysis report. hasib151[ULAB]

1. WELCOME
TO
OUR PRESENTATION
PRESENTED BY-
MD.OMAR FARUK HASIB [132011013]
MADINA ISLAM PROTIVA[132011114]
MAHABUBUR RAHMAN [132011066]
ARNAB KISHORE ROY [113011222]
HARUNUR RASHID ROBIN [132011021]

2. FINANCIAL STATEMENT
ANALYSIS REPORT
ON
APEX FOODS LTD.

3. EXECUTIVE SUMMARY
To make a complete picture of 2011-2012 to 2012-2013 financial
analysis of the basis of liquidity ratio, activity ratio, capital debt
ratio, profitability and market measurement, assets turnover and
operating performance.
It will give a wide knowledge of internal and external people who
are related with Apex Food Company limited, particularly investors
and creditors of the company.

4. ABOUT APEX FOODS LTD.
FINANCIAL REPORT
Founded by Albert Pilavin in 1924.
DSE market list in 1981 with 30.4% public share.
Exporting more than 30 countries and more than 80% of the
total shipment of shrimp goes to the US and EU market.
Country Growth in USD (%)
Germany 52%
Mauritius 11%
Russia 125%
UK 3%
Spain 48%
USA 22%

5. LIQUIDITY RATIOS
we see working capital was decreasing
with acid test and current ratio. So,
the company was in a stable position.
Current liability
inventory
280,260,06
3
344,895,29
8
2012-2013 2011-2012
Net working capital:
2012-2013 2011-2012
2012-2013 2011-2012
1.248
39289
4
1.393
54738
Current ratio:
2012-2013 2011-2012
2012-2013 2011-2012
0.4721
23009
0.5772
21931
Acid test ratio:
2012-2013 2011-2012

6. ACTIVITY RATIOS
Cost of goods sold
Accounts receivable
Account payable
Sale
8.98316
8108
9.20801
7117
2012-2013 2011-2012
Average collection
period:
2012-2013 2011-2012
3.36622
4879
5.07049
9276
2012-2013 2011-2012
Inventory turnover:
2012-2013 2011-2012
6.274610
922 4.151120
661
2012-2013 2011-2012
Average payment
period:
2012-2013 2011-2012
Net fixed assets
Annual sale
Annul purchases
Total assets

7. inventory turnover ratio has decreased for
not having sufficient fund in comparison with
the increasing rate of inventory. Company`s
collection procedure is good but it needs a
long time to pay the liabilities.
1.87968719
8
2.50305965
8
2012-2013 2011-2012
Total assets tunover:
2012-2013 2011-2012
16.65402233
24.66840181
2012-2013 2011-2012
Fixed assets turnover:
2012-2013 2011-2012

8. DEBT RATIO
Total Liability
Total Assets
EBIT
0.70553
6281
0.64907
9844
2012-2013 2011-2012
Debt ratio:
2012-2013 2011-2012
0.16008
8303
0.20692
5692
2012-2013 2011-2012
Times interest earned
ratio:
2012-2013 2011-2012
0.217240
406
0.258413
733
2012-2013 2011-2012
Debt equidity ratio:
2012-2013 2011-2012
Interest
Long term Debt
Stock holders’ Equity
Company has taken a huge amount of long term loan. For this the
liability of the company has increased. So, Total capital structure is
not so good and total debt has also increased.

9. PROFITIBILITY RATIOS
EBIT
NPAT
Share Holders Equity
0.0082
41527
0.0098
21858
2012-2013 2011-2012
Return on total
assets:
2012-2013 2011-2012
0.1081
08131
0.0771
65195
2012-2013 2011-2012
Gross profit
margin:
2012-2013 2011-2012
0.00438
452
0.00392
3941
2012-2013 2011-2012
Net profit margin:
2012-2013 2011-2012
0.0062
51062 0.0047
62996
2012-2013 2011-2012
Operating profit
margin:
2012-2013 2011-2012
NET INCOME
Gross Profit
Increasing share price

10. Profit margin has increased.
Share market share price is high.
so, performance is good as per DSE’S
observation.
2012-2013 2011-2012
0.02628
3823
0.02798
8868
Return on equity:
2012-2013 2011-2012
2012-2013 2011-2012
33.3237
0497
23.6088
0115
Earning ratio:
2012-2013 2011-2012
2012-2013 2011-2012
2.54173
4182
2.70661
774
Earning per share:
2012-2013 2011-2012

11. RECOMMENDATION
1. The company should reduce its debt
from its capital structure.
2. Apex foods need pay more attention
in inventory management.

12. THANK YOU !!