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16 views5 pages

Untitled Document

Uploaded by

hasan abdullah
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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1.

Current Ratio
- Formula:
Current Ratio = Current Assets /Current Liabilities

- Data from Report:


- Current Assets = BDT 21,048,945,116
- Current Liabilities = BDT 13,282,253,994
- Calculation:

Current Ratio = 21,048,945,116 / 13,282,253,994


=approx 1.58:1
Comment:Sufficient current assets

2. Cash Ratio
- Formula:
Cash Ratio = Cash and Cash Equivalents / Current Liabilities

- Data from Report:


- Cash and Cash Equivalents = BDT 17,780,714,627
- Current Liabilities = BDT 13,282,253,994
- Calculation:

Cash Ratio = 17,780,714,627 / 13,282,253,994


= approx 1.34:1

3. Debt to Equity Ratio


- Formula:

Debt to Equity Ratio = Total Liabilities / Shareholders' Equity

- Data from Report:


- Total Liabilities = BDT 128,379,061,854
- Shareholders' Equity = BDT 18,999,624,591
- Calculation:

Debt to Equity Ratio = 128,379,061,854 / 18,999,624,591


= approx 6.76:1
4. Debt to Asset Ratio
- Formula:

Debt to Asset Ratio = Total Liabilities / Total Assets

- Data from Report:


- Total Assets = BDT 147,378,690,089
- Total Liabilities = BDT 128,379,061,854
- Calculation:

Debt to Asset Ratio = 128,379,061,854 / 147,378,690,089


= approx.87:1

5. Net Profit Margin


- Formula:

Net Profit Margin =( Net ProfitRevenue \ times)x100

- Data from Report:


- Net Profit = BDT 185,579,780
- Revenue = BDT 5,337,741,883
- Calculation:

Net Profit Margin = (185,579,780 / 5,337,741,883) x 100


= approx 3.48%

6. Return on Assets (ROA)


- Formula:

ROA = Net IncomeTotal Assets \times 100

- Data from Report:


- Net Income = BDT 185,579,780
- Total Assets = BDT 147,378,690,089
- Calculation:

ROA = (185,579,780 / 147,378,690,089)x100


= approx 0.13%
7. Return on Equity (ROE)
- Formula:

ROE =( Net Income / Shareholders' Equity) x 100

- Data from Report:


- Net Income = BDT 185,579,780
- Shareholders' Equity = BDT 18,999,624,591
- Calculation:

ROE = (185,579,780 / 18,999,624,591) x100


=approx 0.98%

8. Earnings per Share (EPS)


- Formula:

EPS = Net IncomeNumber of Shares Outstanding

- Data from Report:


- Net Income = BDT 185,579,780
- Shares Outstanding = 220,000,000
- Calculation:

EPS = (185,579,780 / 220,000,000)


= approx BDT 0.84 BDT

Summary
From these calculations, IDLC shows a relatively high debt-to-equity ratio, indicating significant
leverage, which could pose a risk if not managed properly. The liquidity ratios (Current and Cash
Ratios) show a strong position, which is favorable for covering short-term obligations. However,
the low profitability ratios (Net Profit Margin, ROA, and ROE) suggest the need for improvement
in generating returns on assets and equity. EPS is modest, showing low earnings per share
relative to share volume.

9. Acid-Test Ratio
- Formula:

Acid-Test Ratio = Cash and Cash Equivalents + Receivables / Current Liabilities


- Data from Report:
- Cash and Cash Equivalents = BDT 17,780,714,627
- Receivables and Loans = (Assumed as additional data from the report for
calculation)current Liabilities = BDT 13,282,253,994

Acid-Test Ratio = 17,780,714,627 + (Receivables) / 13,282,253,994


=1.3387 = 1.34:1

10. Leverage Ratio


- Formula:
Leverage Ratio = Total Liabilities / Shareholders' Equity

- Data from Report:


- Total Liabilities = BDT 128,379,061,854, Shareholders' Equity = BDT 18,999,624,591
Leverage Ratio = 128,379,061,854 / 1,8,999,624,591
= approx 6.76:1

11. Operating Profit Ratio


- Formula:

Operating Profit Ratio = (Operating Profit / Revenue )x100

- Data from Report:


- Operating Profit = BDT 2,411
revenue = BDT 5,337,741,883

Operating Profit Ratio = (2,411 / 5,337,741,883) 100


= approx 4.52%

12. Days Sales Outstanding (DSO)


- Formula:

Days Sales Outstanding = Accounts Receivable / Total Sales \times 365

- Data from Report:


- Accounts Receivable = BDT [Insert Value from Report]
- Total Sales/Revenue = BDT 5,337,741,883
- Calculation:

DSO = (Accounts Receivable / 5,337,741,883) x 365


- Result: This will provide the average number of days it takes to collect payment after a
sale.there no accounts receivable amount on annual reports

13. Price-to-Earnings (P/E) Ratio


- Formula:

P/E Ratio = Market Price per Share / Earnings per Share (EPS)

- Data from Report:


- Market Price per Share = BDT 34.1
- EPS = BDT 0.84
- Calculation:

P/E Ratio = .84/34.1


= 0.0246:1

14. Dividend Yield


- Formula:

Dividend Yield = (Annual Dividend per Share / Market Price per Share) x100

- Data from Report:


- Annual Dividend per Share = BDT 5..11
Market Price per Share= BDT 34.1
- Calculation:
Dividend Yield = (5.11 / 34.1)x100
= 14.98%

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