National Tubes Limited

2002
(1) Current Ratio
Current Asset
Current Liabilities
Current Asset/Current Liability (Times)

523949574
275152033
1.904218436

(2)Quick Ratio
Current Asset-Inventory-prepaid expencecurrent Liabilities
Current Asset-Inventory/current Liabilities

81523979
275152033
0.296287031

(15)Cash Ratio
(Cash+Cash equivalent+Investment Fund)
current Liabilities
(Cash+Cash equivalent+Investment Fund)/current Liabilities

130798721
275152033
0.475368906

(3) Debt Ratio

Total Debt
Total Asset
Total Debt/Total Asset

568993351
579664966
0.981590029

(4) Inventory Turnover

Sales
Inventories
Sales/Inventories (Times)

208285794
216609014
0.961574914

(5)Fixed Asset Turnover

Sales
Net Fixed Asset
Sales/Net Fixed Asset (Times)

208285794
55715392
3.738388738

(6)Total Asset Turnover

Sales
Total Asset
Sales/Total Asset (Times)

208285794
579664966
0.359320998

(7)DAYS Sales Outstanding

Receivables
Annual sales
Receivables/Annual sales per day (Days)

38847284
208285794
67.14342813

(8)Profit Margin
Net income available to common stock holders

14981882

Sales
Net income available to common stock holders/Sales

208285794
0.071929447

(9)Return on Assets
Net income available to common stock holders
Total Asset
Net income available to common stock holders/Total Asset

14981882
579664966
0.025845761

(10)Return On Equity
Net income available to common stock holders
Common Equity
Net income available to common stock holders/Common Equity

14981882
37500000
0.399516853

(11)EPS

39.95168533

(12)Payables Defferral Period

Payables
COGS
Payables/(COGS/360)

54691744
138738395
141.9147731

(13)Inventory Coversion Period

Inventory
Sales
Inventory/(Sales/360)

216609014
208285794
374.3858068

(14)Cash Coversion Cycle

299.6144619

Profit Margin Analysis

Gross profit
Net Sales/Receivables
Gross profit/Net Sales/Receivables

69547399
5.361656532
12971252.18

Operating Profit Margin

Operating profit
Net Sales
Operating profit/Net Sales

38131064
208285794
0.183070882

Pretax Profit Margin

Pretax profit
Net Sales
Pretax profit/Net Sales

21402688
208285794
0.10275635

Net Profit Margin

Net Income
Net Sales
Net Income/Net Sales

14981882
208285794
0.071929447

Effective Tax Rate

Income Tax Expenses
Pertax Income
Income Tax Expenses/Pertax Income

6420806
21402688
0.299999981

(3) Debt Equity Ratio

Total Debt
Shareholders Equity
Total Debt/Shareholders Equity

568993351
37500000
15.17315603

Capitalization Ratio
Long term debt
Long term debt+Shareholders Equity
Long term debt/Long term debt+Shareholders Equity

206162513
243662513
0.846098608

Operating Cash Flow to Sales ratio

Operating Cash Flow
Net Sales
Operating Cash Flow/Net Sales

10367000
208285794
0.049772958

Free Cash Flow

Operating Cash Flow
Capital Expenditure
Operating Cash Flow-Capital Expenditure
Operating Cash Flow-Capital Expenditure/Operating Cash Flow

10367000
2459000
7908000
0.762805054

Dividend Payment Ratio

Dividend
Common Share
Annual Dividend per Share
Annual Dividend per Share
Annual Dividend per Share/Annual Dividend per Share

9375000
375000
25
39.95168533
0.62575583

Book value Ratio

Stock Price per share
stock equity per share
Stock Price per share/stock equity per share

100
100
1

Cash flow ratio

Stock Price per share
Operating Cash flow per share
Stock Price per share/stock equity per share

100
27.64533333
3.617247034

Price earning Ratio

Stock Price
Earning per share
Stock Price/Earning per share

100
39.95168533
2.503023318

Price earning Ratio+Growth Ratio

Price earning Ratio
Earning per share
Price earning Ratio/Earning per share
Price -Sales Ratio
Stock Price
Net Sales
Stock Price/Earning per share
Dividend Yield Ratio
Annual Dividend per Share
Stock Price
Annual Dividend per Share/Stock Price

2.503023318
39.95168533
0.062651257

100
208285794
0.000000480109556

25
100
0.25

Comprehensive Liquidity Index

0.989934944

Adjusted Receivable: [Accounts Receivable(1-1/Receivable Turover

31601895.61

Adjusted Inventory: [Inventory(1-1/Rec.Turnover-1/Inv. Turnover)]

-49055464.44

Adjusted Payable: [Payable(1-1/Payable Turnover)]

33131837.23

Adjusted Current Asset: [Adjt.Rec.+Adjt.Inv.+Other Current Asset]

251039707.2

Adjusted Current Liabilities: [Adjt.Acc.Payable+Other Liabilities]

Net Liquid balance

253592126.23
0.008090532

Current Asset
Receivables
Inventories
Other current asset

523949574
38847284
216609014
268493276

Current Liabilities
Payables
Other Current Liabilities

275152033
54691744
220460289

Cash and Bank balance

Total Asset

4689798
579664966

Working Capital Sales Ratio

Gross working Capital

523949574

Sales
Gross working Capital/Sales
Net Working Capital Sales Ratio
Net working Capital (CA-CL)
Sales
Gross working Capital/Sales

208285794
2.515531971

-15844460
208285794
-0.076070766

Accounts Receivables Turnover

sales
Receivables
sales/Receivables

208285794
38847284
5.361656532

Payables Turnover
COGS
Payables
Payables/COGS

138738395
54691744
2.536733789

(4) Inventory Turnover

Sales
Inventories
Sales/Inventories

208285794
216609014
0.961574914

2003

2004

2005

549014213
269228318
2.039214214

656373402
302971870
2.166449981

749400271
309886595
2.4183049

98484027
269228318
0.365801145

282176804
302971870
0.931363047

149449563
309886595
0.48227179

104870304
269228318
0.389521818

252533000
302971870
0.833519627

113538404
309886595
0.366386949

576009683
601698287
0.957306503

529008603
708549581
0.746607742

529470485
803609842
0.658865108

323389589
212378631
1.522703049

491052393
125623682
3.908915781

843355870
300854891
2.803198137

323389589
52684074
6.138279834

491052393
52176179
9.411428786

843355870
54209571
15.55732419

323389589
601698287
0.537461376

491052393
708549581
0.693038859

843355870
803609842
1.049459359

79965142
323389589
89.01786606

115018936
491052393
84.32260498

103108837
843355870
44.01366332

46618865

89244326

115450356

323389589
0.144156975

491052393
0.181740945

843355870
0.136893997

46618865
601698287
0.077478806

89244326
708549581
0.125953537

115450356
803609842
0.143664686

46618865
37500000
1.243169733

89244326
186449405
0.478651707

115450356
281047784
0.410785505

124.3169733

237.9848693

219.90544

50258448
210785362
85.8363271

51519561
315878868
58.71567819

32228338
623295859
18.61427685

212378631
323389589
236.4216714

125623682
491052393
92.09714923

300854891
843355870
128.4247429

239.6032104

117.704076

153.8241293

112604277
4.044131992
27843867.91

175173525
4.269317819
41030799.87

220060011
8.179278271
26904575.65

80617006
323389589
0.249287574

138956949
491052393
0.282977847

180510663
843355870
0.214038545

66598379
323389589
0.205938537

127491894
491052393
0.259629921

164929080
843355870
0.195562853

46618865
323389589
0.144156975

89244326
491052393
0.181740945

115450356
843355870
0.136893997

19979514
66598379
0.300000005

38247568
127491894
0.299999998

49478724
164929080
0.3

576009683
37500000
15.36025821

529008603
186449405
2.837276971

529470485
281047784
1.883916242

203010124
240510124
0.844081408

200254124
386703529
0.517849228

91900799
372948583
0.246416807

50154000
323389589
0.155088481

92487000
491052393
0.188344464

118187041
843355870
0.140138991

50154000
8762000
41392000
0.825298082

92487000
71332000
21155000
0.228734849

118187041
4622054
113564987
0.960892041

18750000
375000
50
124.3169733
0.402197694

11250000
375000
30
237.9848693
0.126058434

210000000
525000
400
219.90544
1.818963642

100
100
1

100
497.1984133
0.201126949

100
535.3291124
0.186800975

100
133.744
0.747697093

100
246.632
0.405462389

100
225.1181733
0.444211138

100
124.3169733
0.804395388

100
237.9848693
0.420194781

100
219.90544
0.45474091

0.804395388
124.3169733
0.006470519

0.420194781
237.9848693
0.001765637

0.45474091
219.90544
0.002067893

100
323389589
0.000000309224550

100
491052393
0.000000203644258

100
843355870
0.000000118573906

50
100
0.5

30
100
0.3

400
100
4

1.384384235

2.014627193

1.956229612

79066837.59

113654901.6

100766181.8

20388621.42

64061184.49

156746730.2

38275113.05

43116766.66

30561929.09

356125899

593446870.1

602949455

257244983.05

294569075.66

308220186.09

0.001292842

0.212351131

0.036907479

549014213
79965142
212378631
256670440

656373402
115018936
125623682
415730784

749400271
103108837
300854891
345436543

269228318
50258448
218969870

302971870
51519561
251452309

309886595
32228338
277658257

777901
601698287

150461305
708549581

29659213
803609842

549014213

656373402

749400271

323389589
1.697686727

491052393
1.336666741

843355870
0.888593176

29706694
323389589
0.091860391

63499375
491052393
0.129312831

70880499
843355870
0.084045777

323389589
79965142
4.044131992

491052393
115018936
4.269317819

843355870
103108837
8.179278271

210785362
50258448
4.194028475

315878868
51519561
6.131241452

623295859
32228338
19.33999386

323389589
212378631
1.522703049

491052393
125623682
3.908915781

843355870
300854891
2.803198137

2006

753924650
299647101
2.516041862

278463765
299647101
0.92930572

202952107
269647101
0.75265822

478718504
808233663
0.59230211

606299362
159304631
3.805911719

606299362
54309013
11.16388107

606299362
808233663
0.750153563

126551041
606299362
75.14171648

54284476

606299362
0.089534114

54284476
808233663
0.067164334

54284476
294423586
0.184375432
77.54925143

29698187
481345104
22.21139725

159304631
606299362
94.58968746
147.5200067

124954458
4.790947251
26081367.93

81369410
606299362
0.134206656

77549251
606299362
0.127905876

54284476
606299362
0.089534114

23264775
77549251
0.299999996

478718504
294423586
1.625951611

84231876
378655462
0.222449917

170732352
606299362
0.281597446

170732352
2046361
168685991
0.988014217

42000000
700000
60
77.54925143
0.773701859

100
420.6051229
0.237752691

100
243.90336
0.409998452

100
77.54925143
1.289503098

1.289503098
77.54925143
0.016628182

100
606299362
0.000000164935024

60
100
0.6

2.528359989
124866876.1
84196301.35
27865858.59
677132155.5
267814772.59
0.166822049

753924650
126551041
159304631
468068978
269647101
29698187
239948914
134831196
808233663

753924650

606299362
1.243485805

96852854
606299362
0.159744278

606299362
126551041
4.790947251

481345104
29698187
16.20789525

606299362
159304631
3.805911719

National Polymer Industries Ltd.

2006
Current Ratio
Current Asset
Current Liability
Current Asset/Current Liability (Times)

213842000
190482000
1.12263626

Inventory Turnover
Sales
Inventories
Sales/Inventories (Times)

637294000
114735000
5.554486425

Fixed Asset Turnover

Sales
Net Fixed Asset
Sales/Net Fixed Asset (Times)

637294000
131661000
4.840415917

Total Asset Turnover

Sales
Total Asset
Sales/Total Asset (Times)

637294000
347503000
1.833923736

DEBT Ratio
Total Debt
Total Asset
Total Debt/Total Asset

Profit Margin

239171000
347503000
69%

Net income available to common stock holders

Sales
Net income available to common stock holders/Sales

18617000
637294000
3%

Return on Assets
Net income available to common stock holders
Total Asset
Net income available to common stock holders/Total Asset

18617000
347503000
5%

Return On Equity
Net income available to common stock holders
Common Equity
Net income available to common stock holders/Common Equity
Earning per Share

18617000
108332000
17%
51

Price/ Earning
Price per Share
Earning per share
Price per Share/ Earning per share

51

Basic Earning Power

EBIT
Total Assets
EBIT/ total assets
Quick Ratio
Cash and equivalent
Accounts Receivable

23826000
347503000
0.068563437

19607000
46967000

Current Liabilities
190482000
Cash and equivalent+Accounts Receivable +short Investment/Current Liabilities
0.34950284
Cash Ratio
Cash and equivalent
Investment Fund
Current Liabilities
Cash and equivalent+Investment Fund/Current Liabilities
DAYS Sales Outstanding

19607000
0
190482000
0.102933611

Receivables
Annual sales/365
Receivables/Annual sales per day (Days)

46967000
1746010.959
26.89960207

Inventory conversion period

Inventories
Sales per day
Sales/Inventories (Times)

114735000
1770261.111
64.81247274

Days Purchase Outstanding

Accounts Payable
Purchase per day
Accounts Payable/Purchase per day

14845000
1481833.333
10.01799573

Cash Conversion Cycle

Inventory Turnover+Cash Conversion Cycle-Days Purchase Outstanding

81.69407908

Profit Margin Analysis

Gross Profit
Net Sales
Gross Profit/net sales

103834000
637294000
0.162929511

Operating Profit margin

Operating Profit
Net sales
Operating Profit/Net sales

59428000
637294000
0.093250525

Effective tax rate

Income tax expenses
Pretax income
Income tax expenses/Pretax income

9030000
23826000
0.378997734

Retained on Asset
Net income
Average total asset
Net income/Average total asset

18617000
133661000
0.139285207

Debt equity ratio

Total liability
Shareholders equity

239171000
108332000

Total liability/Shareholders equity

Capitalization Ratio
Long term debt
long term debt+share equity
Long term debt/long term debt+share equity
Operating Cash Flow/Property ,plant & equipment
Operating cash Flow
Net sales
Operating cash Flow/Net sales

2.20775948

48689000
157021000
0.310079544

12166000
637294000
0.01909009

Free Cash Flow

Operating cashflow-capital expenditure
Operating cashflow
Operating cashflow-capital expenditure/Operating cashflow

-12124000
12166000
-0.99654776

Divident Payout Ratio

Divident / common share
EPS
(Divident / common share)/EPS

30
51
0.588235294

Book value per share

Stock price of share
Stock equity per share
Stock price of share/Stock equity per share

440.75
808.4477612
0.545180556

Cash flow ratio

stock price
Operating cash flow per share
stock price/Operating cash flow per share

440.75
90.79104478
4.854553674

Price earning ratio

stock price
EPS
stock price/EPS

440.75
51
8.642156863

Price earning + Growth rate

Price earning ratio=(price per share/EPS)
EPS
Price earning ratio/EPS

8.642156863
51
0.169454056

Price-Sales Ratio

stock price
Net sales
stock price/net sales

440.75
637294000
6.91596E-07

Dividend yield ratio

Annual divident per share
Stock price
Annual divident per share/Stock price

30
440.75
0.068065797

Comprehensive Liquidity Index

4.34022079

Adjusted Receivable: [Accounts Receivable(1-1/Receivable Turover

43505647.64

Adjusted Inventory: [Inventory(1-1/Rec.Turnover-1/Inv. Turnover)]

85623037.59

Adjusted Payable: [Payable(1-1/Payable Turnover)]

-133872147

Adjusted Current Asset: [Adjt.Rec.+Adjt.Inv.+Other Current Asset]

181268685.2

Adjusted Current Liabilities: [Adjt.Acc.Payable+Other Liabilities]

41764853.45

Net Liquid balance

0.056422534

Current Asset
Current Liability
Receivables
Accounts Payable

213842000
190482000
46967000
14845000

Working Capital Sales Ratio

Gross working Capital
Sales
Gross working Capital/Sales

213842000
637294000
0.335546859

Net Working Capital Sales Ratio

Net working Capital (CA-CL)
Sales
Gross working Capital/Sales

-213842000
637294000
-0.33554686

(4) Inventory Turnover

Sales

637294000

Inventories
Sales/Inventories

114735000
5.554486425

Accounts Receivables Turnover

sales
Receivables
sales /Receivables

637294000
46967000
13.56897396

Payables Turnover
COGS
Payables
Payables/COGS

1481833.333
14845000
0.099820366
32533000

(2)Quick Ratio
Current Asset-Inventory-prepaid expencecurrent Liabilities
Current Asset-Inventory/current Liabilities

66574000
190482000
0.34950284

(Collected at December 5, 2010)

2005

2004

2003

2002

277896000 176545000
269838000 167584000
1.02986236 1.05347169

152983000
144648000
1.05762264

130398000
115268000
1.131259326

421267000 250510000
111526000
86997000
3.77729857 2.87952458

185290000
75054000
2.46875583

179770000
36476000
4.928446102

421267000
72186000
5.8358546

250510000
74815000
3.3483927

185290000
49104000
3.77341968

179770000
45778000
3.9269955

421267000 250510000
352786000 254768000
1.19411485 0.98328676

185290000
203359000
0.91114728

179770000
177598000
1.012229867

299831000
352786000
85%

162839000
203359000
80%

134297000
177598000
76%

210998000
254768000
83%

9795000
421267000
2%

3100000
250510000
1%

829000
185290000
0%

1293000
179770000
1%

9795000
352786000
3%

3100000
254768000
1%

829000
203359000
0%

1293000
177598000
1%

9795000
52955000
18%

3100000
43770000
7%

829000
40520000
2%

1293000
43301000
3%

45

18

14

45

18

14

12813000
5029000
352786000 254768000
0.03631947 0.01973953

250000
203359000
0.00122935

3979000
177598000
0.022404532

15686000
41376000

11843000
59983000

4782000
59983000

190482000 190482000
0.74540377 0.33402631

190482000
0.27939123

190482000
0.34000588

13036000
15686000
0
0
269838000 167584000
0.04831047 0.09360082

11843000
0
144648000
0.08187462

4782000
0
115268000
0.041485928

13036000
128950

128950000
47940000
1154156.16 686328.767
111.726648 69.8499062

41376000
507643.836
81.5059636

59983000
492520.5479
121.7878122

111526000
86997000
1170186.11 695861.111
95.3062072 125.020638

75054000
514694.444
145.82244

36476000
499361.1111
73.04533571

7620000
10601000
961483.333 563647.222
7.92525438 18.8078635

5526037
414494.444
13.3319929

20082000
395475
50.77944244

199.107601

176.062681

213.996411

144.0537055

75133000
421217000
0.17837124

47597000
250510000
0.1900004

36072000
185290000
0.19467861

37399000
179770000
0.208038049

45156000
25392000
421217000 250510000
0.10720365 0.10136122

17835000
185290000
0.09625452

21840000
179770000
0.121488569

0
5029000
0

0
250000
0

150000
3979000
0.037697914

9795000
3100000
74890000
78223000
0.13079183 0.03963029

829000
50376000
0.01645625

1293000
47200000
0.027394068

299831000
52955000

162839000
40520000

134297000
43301000

0
12813000
0

210998000
43770000

5.66199603

4.82060772

4.01873149

3.101475716

22941000
30000000
75896000
73770000
0.30226889 0.40666938

17303000
57823000
0.29924079

6144000
49445000
0.124259278

17374000
421217000
0.04124715

12599000
250510000
0.0502934

17489000
185290000
0.09438718

16482000
179770000
0.091683818

10771000
-21380000
17374000
12599000
0.61994935 -1.69696008

7899000
17489000
0.45165533

13000000
16482000
0.788739231

2
1
45
18
0.04444444 0.05555556

0
1
0

20
14
1.428571429

308.75
210.91
395.186567 326.641791
0.78127656 0.64569203

166.93
302.38806
0.55203899

163.04
323.141791
0.504546315

308.75
210.91
129.656716 94.0223881
2.38128813 2.24318914

166.93
130.514925
1.27901081

163.04
123
1.325528455

308.75
210.91
45
18
6.86111111 11.7172222

166.93
1
166.93

163.04
14
11.64571429

6.86111111 11.7172222
45
18
0.15246914 0.65095679

166.93
1
166.93

11.64571429
14
0.831836735

308.75
421267000
7.3291E-07

210.91
250510000
8.4192E-07

166.93
185290000
9.0091E-07

163.04
179770000
9.06937E-07

2
1
308.75
210.91
0.00647773 0.00474136

0
166.93
0

20
163.04
0.122669284

0.40760556 -3.62291492

1.56441399

-0.100401768

89478.3526

33457891.2

46588555.6

39968757.97

47862512.5 40136139.4

27892592.4

16904111.01

-52770438 -188781161 -68147049.2

-999670763.1

85371990.9

115202031

111034148

90811868.98

209447562 -31798160.6

70974913.8

-904484763.1

0.03695158

0.06156974

0.05823691

0.026925979

277896000
269838000
128950000
7620000

176545000
167584000
47940000
10601000

152983000
144648000
41376000
5526037

130398000
115268000
59983000
20082000

277896000 176545000
421267000 250510000
0.65966715 0.70474233

152983000
185290000
0.82564089

130398000
179770000
0.725360182

-277896000 -176545000 -152983000

421267000 250510000 185290000
-0.6596671 -0.70474233 -0.82564089

-130398000
179770000
-0.725360182

421267000

250510000

185290000

179770000

111526000
86997000
3.77729857 2.87952458

75054000
2.46875583

36476000
4.928446102

421267000
128950000
3.2669019

250510000
47940000
5.2254902

185290000
41376000
4.47819992

179770000
59983000
2.997015821

961483.333 563647.222
7620000
10601000
0.12617892 0.05316925

414494.444
5526037
0.07500754

395475
20082000
0.019693009

25922000

24710000

29157000

141986000
63626000
190482000 190482000
0.74540377 0.33402631

53219000
190482000
0.27939123

64765000
190482000
0.34000588

24384000

Rangpur foundary Ltd.

2002
Current Ratio
Current Asset
Current Liability
Current Asset/Current Liability (Times)

263467490
195585203
1.347072713

Inventory conversion period

Inventories
Sales
Sales/360
Inventories/ Sales(Times)

194822448
340205232
945014.5333
206.1581501

Fixed Asset Turnover

Sales
Net Fixed Asset
Sales/Net Fixed Asset (Times)

340205232
122648766
2.773816999

Total Asset Turnover

Sales
Total Asset
Sales/Total Asset (Times)

340205232
387868824
0.865861708

DEBT Ratio
Total Debt
Total Asset
Total Debt/Total Asset
DAYS Sales Outstanding

242188893
387868824
62%

Receivables
Annual sales
Sales/360
Receivables/Annual sales per day (Days)

21179295
340205232
945014.5333
22.41160771

Profit Margin
Net income available to common stock holders
Sales
Net income available to common stock holders/Sales

19322116
340205232
6%

Return on Assets
Net income available to common stock holders
Total Asset
Net income available to common stock holders/Total Asset

19322116
387868824
5%

Return On Equity
Net income available to common stock holders
Common Equity
Net income available to common stock holders/Common Equity

19322116
145679931
13%

Basic Earning Power

EBIT
Total Assets
EBIT/Total Assets

20155133
387868824
0.051963787

Quick Raio
Cash & equivalent+ Account Receivables+Short term Investment
25282567
Current Liability
195585203
Cash & equivalent+ Accpunt Receivables+Short term Investment/ Current
0.129266256
Liabilities
Cash Raio
Cash+Cash equivalent+Investment Fund
Current Liability
Cash+Cash equivalent+Investment Fund/Current Liabilities
Cash Conversion Cycle

4103272
195585203
0.02097946

Accounts Payable
8566502
Purchase
265180533
Purchase/360
736612.5917
Account Payable Outstnding=Accounts Payable/ Purchase
11.62958942
CCC= Days Inventory Outstanding+ Days Sales Outstanding-Account Payable
216.9401684
Outstanding
Profit Margin Analysis
Gross Profit
Sales
Profit Margin Analysis=Gross Profit/Net Sales

75024699
340205232
0.220527764

Operating Profit Margin

Operating Profit
Sales
Operating Profit Margin=Operating Profit/Net Sales

21215929
340205232
0.062362148

Pretax Profit Margin

Pretax Profit
Sales
Pretax Profit Margin=Pretax Profit/Net Sales

20155133
340205232
0.059244042

Effective Tax Rate

Income Tax Expense
Pretax Profit
Effective Tax Rate=Income Tax Expense/Pretax Profit

833017
20155133
0.041330266

Debt Equity Ratio

Total Debt
Common Equity
Debt Equity ratio=Total Debt/ Common Equity

242188893
145679931
1.662472595

Capitalization Ratio
Long term Debt
Long term Debt+Shareholder Equity
Capitalization Ratio=Long term Debt/ (long term debt+Share Equity)

46603690
192283621
0.242369526

Operating Cashflow Ratio

Operating Cashflow
Sales

43664142
340205232

Operating Cashflow Ratio=Operating Cashflow/Net Sales

0.128346474

Free Cashflow Ratio

Free Cashflow=Operating Cashflow-Capital Expenditure
Operating Cashflow
Free Cashflow Ratio=Free Cashflow/Operating Cashflow

19890829
43664142
0.455541506

Dividend Payment Ratio

Dividend
23067751
No. of common share
10000000
Dividend/Common Share
2.3067751
Earning Per Share
1.93
Dividend Payment Ratio=(Dividend/Common Share)/Earning Per Share1.195220259
Book value per share
Stock price of share
Stock equity per share
Stock price of share/Stock equity per share

20.25
14.5679931
1.390033607

Cash flow ratio

Stock price of share
Operating cash flow per share
stock price/Operating cash flow per share

20.25
4.3664142
4.637672716

Price earning ratio

Stock price of share
Earning Per Share
stock price/EPS

20.25
1.93
10.49222798

Price earning + Growth rate

Price earning ratio=(price per share/EPS)
Earning Per Share
Price earning ratio/EPS

10.49222798
1.93
5.436387554

Price-Sales Ratio
Stock price of share
Sales
stock price/net sales

20.25
340205232
5.95229E-08

Dividend Yield Ratio

Annual Dividend per Share
Stock price of share

2.3067751
20.25

Annual Dividend per Share/ Stock Price

Comprehensive Liquidity Index

0.11391482

0.708894489

Adjusted Receivable: [Accounts Receivable(1-1/Receivable Turover

19860789.3

Adjusted Inventory: [Inventory(1-1/Rec.Turnover-1/Inv. Turnover)]

71126559.8

Adjusted Payable: [Payable(1-1/Payable Turnover)]

8289766.164

Adjusted Current Asset: [Adjt.Rec.+Adjt.Inv.+Other Current Asset]

138453096.1

Adjusted Current Liabilities: [Adjt.Acc.Payable+Other Liabilities]

195308467.2

Net Liquid balance

0.01057902

Current Asset
Current Liability
Receivables
Accounts Payable

263467490
195585203
21179295
8566502
4103272

Working Capital Sales Ratio

Gross working Capital
Sales
Gross working Capital/Sales

263467490
340205232
0.774436914

Net Working Capital Sales Ratio

Net working Capital (CA-CL)
Sales
Gross working Capital/Sales

174405908
340205232
0.512649106

(4) Inventory Turnover

Sales
Inventories
Sales/Inventories

340205232
194822448
1.7462322

Accounts Receivables Turnover

sales
Receivables
sales /Receivables

340205232
21179295
16.06310465

Payables Turnover
COGS
Payables
Payables/COGS

265180533
8566502
30.95552105

43362475
(2)Quick Ratio
Current Asset-Inventory-prepaid expencecurrent Liabilities
Current Asset-Inventory/current Liabilities

25282567
195585203
0.129266256

2003

2004

20005

2006

271340900
199697526
1.358759447

296978700
222873516
1.332498833

302155385
217012924
1.392338205

287228785
198910797
1.444008014

207603782
350138813
972607.8139
213.4506623

229666156
360092604
1000257.233
229.6070934

219605544
383006862
1063907.95
206.4140455

209320827
433849322
1205137.006
173.6904817

350138813
120692249
2.901087816

360092604
111204320
3.238117044

383006862
107990858
3.546660052

433849322
95128066
4.560686874

350138813
392909432
0.891143822

360092604
408183020
0.882184183

383006862
410146243
0.93382999

433849322
382356851
1.134671239

243692098
392909432
62%

256841163
408183020
63%

255035501
410146243
62%

223374775
382356851
58%

22929120
350138813
972607.8139
23.57488771

22212037
360092604
1000257.233
22.20632479

43716958
383006862
1063907.95
41.09092145

48476210
433849322
1205137.006
40.22464647

19537403
350138813
6%

18624523
360092604
5%

18942712
383006862
5%

19871334
433849322
5%

19537403
392909432
5%

18624523
408183020
5%

18942712
410146243
5%

19871334
382356851
5%

19537403
149217334
13%

18624523
151341857
12%

18942712
155110742
12%

19871334
158982076
12%

19757444
392909432
0.050284983

19052997
408183020
0.046677584

19167755
410146243
0.046733952

20002121
382356851
0.052312705

28896433
199697526
0.144701006

24695288
222873516
0.110804049

46996341
217012924
0.219773731

49694697
198910797
0.249834085

5967313
199697526
0.029881757

2483251
222873516
0.011141974

3279383
217012924
0.015111464

1218487
198910797
0.006125796

12044990
272875260
757986.8333
15.89076415
221.1347858

16374142
280638651
779551.8083
21.00455906
230.8088591

15728715
303312551
842534.8639
18.6683254
228.8366415

12584373
345412405
959478.9028
13.11584128
200.7992869

77263553
350138813
0.220665491

79453953
360092604
0.220648667

79649311
383006862
0.207957922

88436917
433849322
0.203842469

20797309
350138813
0.059397325

20055786
360092604
0.05569619

20176584
383006862
0.052679432

21054864
433849322
0.048530361

19757444
350138813
0.05642746

19052997
360092604
0.052911381

19167755
383006862
0.050045461

20002121
433849322
0.046103843

220041
19757444
0.011137119

428474
19052997
0.022488536

225043
19167755
0.011740707

130787
20002121
0.006538657

243692098
149217334
1.633135317

256841163
151341857
1.697092715

255035501
155110742
1.644215595

223374775
158982076
1.405031187

43994572
193211906
0.227701144

33967647
185309504
0.183302239

38022577
193133319
0.196872177

24563978
183546054
0.133830052

64579593
350138813

44530714
360092604

30073242
383006862

45324309
433849322

0.184439972

0.123664617

0.078518807

0.104470162

47723529
64579593
0.738987764

35640967
44530714
0.800368191

16495108
30073242
0.548497831

41873419
45324309
0.92386227

10184499
10000000
1.0184499
1.95
0.522282

21982960
10000000
2.198296
1.86
1.18187957

15962906
10000000
1.5962906
1.89
0.844598201

15698976
10000000
1.5698976
1.99
0.788893266

21.21
14.9217334
1.42141663

25.8
15.1341857
1.704749797

21.2
15.5110742
1.36676543

20.25
15.8982076
1.273728493

21.21
6.4579593
3.284319243

25.8
4.4530714
5.793753947

21.2
3.0073242
7.049456124

20.25
4.5324309
4.467801153

21.21
1.95
10.87692308

25.8
1.86
13.87096774

21.2
1.89
11.21693122

20.25
1.99
10.1758794

10.87692308
1.95
5.57790927

13.87096774
1.86
7.457509539

11.21693122
1.89
5.934884242

10.1758794
1.99
5.113507235

21.21
350138813
6.0576E-08

25.8
360092604
7.16482E-08

21.2
383006862
5.53515E-08

20.25
433849322
4.66752E-08

1.0184499
21.21

2.198296
25.8

1.5962906
21.2

1.5698976
20.25

0.04801744

0.085205271

0.075296726

0.077525807

0.66854908

0.608157963

0.676158465

0.793299073

21427588.25

20841904.48

38727041.09

43059714.42

70916558.09

69018878.82

68623702.59

84940572.74

11513311.96

15418776.35

14913079.53

12125887.89

133152144.3

134961290.3

146183626.7

157432035.2

199165848

221918150.4

216197288.5

198452311.9

0.015187503

0.006083671

0.007995643

0.00318678

271340900
199697526
22929120
12044990

296978700
222873516
22212037
16374142

302155385
217012924
43716958
15728715

287228785
198910797
48476210
12584373

5967313

2483251

3279383

1218487

271340900
350138813
0.774952362

296978700
360092604
0.824728686

302155385
383006862
0.78890332

287228785
433849322
0.662047329

176768406
350138813
0.50485236

200661479
360092604
0.557249654

173295966
383006862
0.452461779

150434587
433849322
0.346743856

350138813
207603782
1.68657242

360092604
229666156
1.567895811

383006862
219605544
1.744067363

433849322
209320827
2.072652436

350138813
22929120
15.27048631

360092604
22212037
16.21159752

383006862
43716958
8.761059312

433849322
48476210
8.94973683

272875260
12044990
22.65466887

280638651
16374142
17.13913627

303312551
15728715
19.2840007

345412405
12584373
27.44772465

34840685

42617256

34856101

28213261

28896433
199697526
0.144701006

24695288
222873516
0.110804049

47693740
217012924
0.219773731

49694697
198910797
0.249834085

Bangladesh Autocars Ltd.

2006
Current Ratio
Current Asset
Current Liability
Current Asset/Current Liability (Times)

61124255
48933322
1.24913357

Inventory Turnover
Sales
Inventories
Sales/Inventories (Times)

37537579
31488500
1.19210439

Fixed Asset Turnover

Sales
Net Fixed Asset
Sales/Net Fixed Asset (Times)

37537579
5804796
6.46664913

Total Asset Turnover

Sales
Total Asset
Sales/Total Asset (Times)

37537579
66929318
0.56085405

DEBT Ratio
Total Debt
Total Asset
Total Debt/Total Asset

65911898
66929318
98%

Profit Margin
Net income available to common stock holders
Sales
Net income available to common stock holders/Sales

1744082
37537579
5%

Return on Assets
Net income available to common stock holders
Total Asset
Net income available to common stock holders/Total Asset

1744082
66929318
3%

Return On Equity
Net income available to common stock holders
Common Equity
Net income available to common stock holders/Common Equity
Earning per Share

1744082
9653477
18%
5.38

Price/ Earning
Price per Share
Earning per share
Price per Share/ Earning per share

100
5.38
18.5873606

Basic Earning Power

EBIT
Total Assets
EBIT/ total assets

3130137
66929318
0.0467678

Quick Ratio
Cash and equivalent
1095362
Accounts Receivable
2029832
short Investment
136105
Current Liability
48933322
Cash and equivalent+Accounts Receivable +short Investment/Current Liabilities
0.18893075
Cash Ratio
Cash and equivalent

1095362

Investment Fund
Current Liabilities
Cash and equivalent+Investment Fund/Current Liabilities

136105
48933322
0.02516623

DAYS Sales Outstanding

Receivables
Annual sales/365
Receivables/Annual sales per day (Days)

2029832
102842.682
19.7372526

Inventory Conversion period

Inventories
Sales per day
Sales/Inventories (Times)

31488500
104271.053
301.986977

Days Purchase Outstanding

Accounts Payable
Purchase per day
Accounts Payable/Purchase per day

44866332
74272.9861
604.073356

Cash Conversion Cycle

Inventory Turnover+Days sales outstanding-Days Purchase Outstanding -282.34913
Profit Margin Analysis
Gross Profit
Net sales
Gross Profit/net sales

10799304
37537579
0.28769314

Operating Profit margin

Operating Profit
Net sales
Operating Profit/Net sales

3130137
37537579
0.08338676

Effective tax rate

Income tax expenses
Pretax income
Income tax expenses/Pretax income

1224886
2968968
0.41256288

Retained on Asset
Net income
Average total asset

1744082
133661000

Net income/Average total asset

0.01304855

Debt equity ratio

Total liability
Shareholders equity
Total liability/Shareholders equity

65911898
9653477
6.82778837

Capitalization Ratio
Long term debt
long term debt+share equity
Long term debt/long term debt+share equity

701000
10354477
0.06770018

Operating Cash Flow/Property ,plant & equipment

Operating cash Flow
Net sales
Operating cash Flow/Net sales

3345589
37537579
0.08912639

Free Cash Flow

Operating cashflow
Capital expenditure
(Operating cashflow-capital expenditure)/operating cash flow

3345589

Pretax profit margin

Pretax profit
Net sales
pretax profit/net tax

2968968
37537579
0.07708537

Net profit margin

Net income
Net sales
Net income/net sales

1744082
37537579
0.04646229

Interest Coverage ratio

EBIT
Interest expense
EBIT/interest expense
Dividend payment ratio
Dividend
Common share
EPS
(Divident/common share)/EPS

2968968
0
0

971265
9653477
5.38
0.0187013

Price-Earning+growth ratio
Price earnings ratio

Comprehensive Liquidity Index

-1.2484101

Adjusted Receivable: [Accounts Receivable(1-1/Receivable Turover

1920069.52

Adjusted Inventory: [Inventory(1-1/Rec.Turnover-1/Inv. Turnover)]

3371556.25

Adjusted Payable: [Payable(1-1/Payable Turnover)]

Adjusted Current Asset: [Adjt.Rec.+Adjt.Inv.+Other Current Asset]
Adjusted Current Liabilities: [Adjt.Acc.Payable+Other Liabilities]

-30418545
32897548.8
-26351555

Net Liquid balance

0.01636595

Current Asset
Current Liability
Receivables
Accounts Payable

61124255
48933322
2029832
44866332

(4) Inventory Turnover

Sales
Inventories
Sales/Inventories
Accounts Receivables Turnover
sales
Receivables

sales /Receivables
Payables Turnover
COGS
Payables
Payables/COGS

Working Capital Sales Ratio

Gross working Capital
Sales

37537579
31488500
1.192104387

37537579
2029832
18.49294868

26738275
44866332
0.595954111

61124255
37537579

Gross working Capital/Sales

Net Working Capital Sales Ratio
Net working Capital (CA-CL)
Sales
Gross working Capital/Sales

(2)Quick Ratio
Current Asset-Inventory-prepaid expencecurrent Liabilities
Current Asset-Inventory/current Liabilities

1.628348355

12190933
37537579
0.324766096
20390746
9245009

48933322
0.188930745

(Collected at December 5, 2010)

2005

25645263
16679547
1.5375275

2004

2003

2002

19075763
16209178 21150492
11345010
8064857 12078885
1.6814232 2.00985312 1.7510302

19612309
9427813
19620000
9750820
5879000
4773250
4327000
4286000
3.335994 1.97513497 4.53431939 2.2750397

19612309
9427813
3972022
3234135
4.9376134 2.91509569

19620000
2252875
8.708872

9750820
2483607
3.926072

19612309
9427813
19620000
9750820
29617285
22309898
18462053 23634099
0.6621913 0.42258432 1.06272038 0.4125742

30597835
29617285
103%

24959138
22309898
112%

20705631
18462053
112%

25663382
23634099
109%

819810
19612309
4%

791431
9427813
8%

673608
19620000
3%

-9690332
9750820
-99%

819810
29617285
3%

791431
22309898
4%

673608
18462053
4%

-9690332
23634099
-41%

819810
7655774
11%

791431
5987084
13%

673608
5734405
12%

-9690332
5622980
-172%

2.53

2.44

2.08

-29.93

100
2.53
0

100
2.44

100
2.08

-29.93

1602865
1584728
1134498
9690332
29617285
22309898
18462053 23634099
0.0541192 0.07103251 0.06145026 0.4100149

1114668
427978
666534
4920362
738372
545925
0
0
606503
1731107
0
0
16679547
11345010
8064857 12078885
0.266741 0.20357514 0.08264672 0.4032129

1114668

427978

666534

4920362

606503
1731107
0
0
16679547
11345010
8064857 12078885
0.1031905 0.19031142 0.08264672 0.4073523

738372
545925
0
0
53732.353 25829.6247 53753.4247 26714.575
13.741665 21.1356149
0
0

5879000
4773250
4327000
4286000
54478.636 26188.3694
54500 27085.611
107.91386 182.266025 79.3944954
158.239

12985037
6719362
4657632
3224825
36421.383 15602.8611 49349.6333 29023.589
356.52235 430.64935 94.3802757 111.11048

-234.86682 -227.24771

-14.98578 47.128516

6500611
3810783
1854132
19612309
9427813
19620000
0.3314557 0.40420647 0.09450214

-697672
9750820
-0.07155

1602865
1584728
1134498 -9690332
19612309
9427813
19620000
9750820
0.0817275 0.16809073 0.05782355 -0.993797

691632
695683
404165
1511822
1487092
1077773
0.4574824 0.46781437 0.37500012

819890
74890000

791439
78223000

673608
50376000

0
0
0

-9690332
47200000

0.0109479 0.01011773 0.01337161 -0.205304

30597835
24959138
20705631
7653774
5987084
5734405
3.9977448 4.16883044 3.61077235

25663382
5622980
4.564018

701000
701000
701000
8354774
6688084
6435405
0.0839041 0.10481328 0.10892865

3389723
9012703
0.376105

893180
2509247
19612309
9427813
0.0455418 0.26615367

893180

2509247

-2959422 12450528
19620000
9750820
-0.150837 1.2768698

-2959422

12450528

1511822
1847092
1077773 -9690332
19612309
9427813
19620000
9750820
0.0770854 0.19591946 0.05493236 -0.993797

819810
19612309
0.0418008

1511822
0
0

791431
673608 -9690332
9427813
19620000
9750820
0.0839464 0.03433272 -0.993797

1847092
0
0

1077773
0
0

-9690332
0
0

538785
538760
359190
7655774
5987084
5734405
2.53
2.44
2.08
0.0220603 0.03687994 0.03011428

0
5622980
-29.93
0

6.1869533 4.94440707 1.73620166 1.5215752

710573.48 514312.779

3895371.8 2080180.88

125437.44 -1318662.7 3436552.58 2229514.3

23633836 16351081.7

11882178

16864492

3819947.4 3306985.33 6843777.58

11083574

0.0376357 0.01918332 0.03610292 0.2081891

25645263
16679547
738372
12985037

19075763
11345010
545925
6719362

19612309
9427813
5879000
4773250
3.33599405 1.975134971

19612309
9427813
738372
545925
26.5615557 17.26942895

16209178
8064857
0
4657632

21150492
12078885
0
3224825

19620000
9750820
4327000
4286000
4.53431939 2.27503966

19620000
0
0

9750820
0
0

17765868
4657632

10448492
3224825

1.00975438 0.835946925 3.814356308

3.2400183

13111698
12985037

5617030
6719362

25645263

19075763

16209178

21150492

19612309

9427813

19620000

9750820

1.30761059 2.023349742 0.826155861

2.1690988

8965716
7730753
8144321
9071607
19612309
9427813
19620000
9750820
0.4571474 0.819994308 0.415103007 0.93034299
15317144
11992951
11215644
11994130
4449119

2309562

666534

4870362

16679547

11345010

8064857

12078885

0.266741

0.20357514 0.082646723 0.40321288

Bangladesh Lamps Philips

2006
Current Ratio
Current Asset
Current Liability
Current Asset/Current Liability (Times)

454010709
378673274
1.198951022

Inventory conversion period

Inventories
Sales/360
Sales/Inventories (Times)

62024184
881371.6556
70.37233795

Fixed Asset Turnover

Sales
Net Fixed Asset
Sales/Net Fixed Asset (Times)

881371.6556
150075514
0.005872854

Total Asset Turnover

Sales
Total Asset
Sales/Total Asset (Times)

317293796
604086223
4.758623797

DEBT Ratio
Total Debt
Total Asset
Total Debt/Total Asset

639644798
604086223
106%

DAYS Sales Outstanding

Receivables
Annual sales/365

234984480
881371.6556

Receivables/Annual sales per day (Days)

266.6122498

Profit Margin
Net income available to common stock holders
Sales
Net income available to common stock holders/Sales

41192076
317293796
13%

Return on Assets
Net income available to common stock holders
Total Asset
Net income available to common stock holders/Total Asset

41192076
604086223
7%

Return On Equity
Net income available to common stock holders
Common Equity
Net income available to common stock holders/Common Equity
Earning per Share

41192076
203480595
20%
47

Price/ Earning
Price per Share
Earning per share
Price per Share/ Earning per share

47

Basic Earning Power

EBIT
Total Assets
EBIT/ total assets

68623798
604086223
0.113599343

Quick Ratio:
Cash & Equivalent
101076
Accounts Receiveble
234984480
Short Investment
Current Liabilities
378673274
(Cash & Equivalent+Acciunts Rexeivable+Short Investment)/Current Liability
0.924505425

Cash Ratio

Cash & Cash Equvalent

Investment Fund
Current Liabilities
(Cash & Cash Equivalent+Investment Fund)/Current Liability

101076
378673274
0.000266921

Days Purchase Outstanding

Purchase
Accounts Payable
Purchase/Accounts Payable

239488002
22760360
10.52215352

Cash Convesion Cycle

326.4624342

Prrofit Margin Analysis

Gross Profit
Sales
Gross Profit/Sales

77805794
317293796
0.245216878

Operating ProfitMargin
Sales
Operating Profit
Operating Profit/Sales

317293796
59273429
5.353052816

Net Profit Margin

Net Income avilable able to common stock holder
Sales
Net Income avilable able to common stock holder/Sales

41192076
317293796
0.129823137

Effective Tax Rate

Income Tax Expenses
Pretax Income

Retained on Asset
Net income

19065917
53195869
0.358409729

41192076

Average total asset

Net income/Average total asset

604086223
0.068189067

Debt equity ratio

Total liability
Shareholders equity
Total liability/Shareholders equity

639644798
203480595
3.143517435

Capitalization Ratio
Long term debt
long term debt+share equity
Long term debt/long term debt+share equity

260971524
464452119
0.561891126

Operating Cash Flow/Property ,plant & equipment

Operating cash Flow
Net sales
Operating cash Flow/Net sales

17569812
317293796
0.055373954

Free Cash Flow

Operating cashflow-capital expenditure
Operating cashflow
Operating cashflow-capital expenditure/Operating cashflow

1771745
17569812
0.100840294

Divident Payout Ratio

Divident / common share
EPS
(Divident / common share)/EPS

30
47
0.638297872

Book value per share

Stock price of share
Stock equity per share
Stock price of share/Stock equity per share

485.3
40.696119
11.92497004

Cash flow ratio

stock price
Operating cash flow per share
stock price/Operating cash flow per share

485.3
17569812
2.76212E-05

Price earning ratio

stock price
EPS
stock price/EPS

485.3
47
10.32553191

Price earning + Growth rate

Price earning ratio=(price per share/EPS)
EPS
Price earning ratio/EPS
Price-Sales Ratio
stock price
Net sales
stock price/net sales

10.32553191
47
0.219692168

485.3
317293796
1.5295E-06

Dividend Yield Ratio

Annual Dividend Per Share
Stock Price
Annual Dividend Per Share/Stock Price

30
485.3
0.061817433

Comprehensive Liquidity Index

1.117050924

Adjusted Receivable: [Accounts Receivable(1-1/Receivable Turover

218128394.5

Adjusted Inventory: [Inventory(1-1/Rec.Turnover-1/Inv. Turnover)]

45450610.16

Adjusted Payable: [Payable(1-1/Payable Turnover)]

20597270.48

Adjusted Current Asset: [Adjt.Rec.+Adjt.Inv.+Other Current Asset]

420581049.6

Adjusted Current Liabilities: [Adjt.Acc.Payable+Other Liabilities]

376510184.5

Net Liquid balance

0.00016732

Current Asset
Current Liability
Receivables
Accounts Payable

454010709
378673274
234984480
22760360

Working Capital Sales Ratio

Gross working Capital
Sales
Gross working Capital/Sales

454010709
317293796

Net Working Capital Sales Ratio

Net working Capital (CA-CL)

1.430884293

143688794

Sales
Gross working Capital/Sales

(4) Inventory Turnover

Sales
Inventories
Sales/Inventories
Accounts Receivables Turnover
sales
Receivables

317293796
0.452857244

317293796
62024184
5.115646439

317293796

sales /Receivables

22760360
13.94063169

Payables Turnover
COGS
Payables
Payables/COGS

239488002
22760360
10.52215352

(2)Quick Ratio
Current Asset-Inventory-prepaid expencecurrent Liabilities
Current Asset-Inventory/current Liabilities

350085496

378673274
0.924505425

(Collected at December 5, 2010)

2005

2003

2002

372291702
396403875
262642235
311434604
351938456
234257779
1.195408915 1.126344303 1.121167613

270802805
255241210
1.060968192

43403859
37069350
47116897
799745.8694 771493.4083 742470.8667
54.27206399 48.04882271 63.45959029

53849580
686320.1944
78.46130776

799745.8694 771493.4083 742470.8667

163244914
175480533
190385990
0.004899055 0.004396462 0.003899819

686320.1944
202248113
0.003393457

287908513
277737627
267289512
535536616
571884408
453028225
0.537607522 0.485653435 0.590006311

247075270
473050918
0.522301639

571004106
535536616
107%

2004

606873099
571884408
106%

488207444
453028225
108%

510460523
473050918
108%

208783839
211836266
202991892
799745.8694 771493.4083 742470.8667

206202333
686320.1944

261.0627288 274.5794892 273.4004809

300.4462562

36754173
287908513
13%

33643288
277737627
12%

22317976
267289512
8%

15275585
247075270
6%

36754173
535536616
7%

33643288
571884408
6%

22317976
453028225
5%

15275585
473050918
3%

36754173
190844732
19%

33643288
175733847
19%

22317976
162773023
14%

15275585
157172264
10%

48.5

45.4

30

20

48.5

45.4

30

20

6806790
6895100
59825464
535536616
571884408
453028225
0.012710223 0.012056807 0.132056814

44982987
473050918
0.095091216

104967
124411
208783839
211836266
0
0
311434604
351938456
0.970954422 0.984743372

66335
206202333
0
255241210
0.838644598

126996
202991892
0
234257779
0.86707425

104967
124411
126996
0
311434604
351938456
234257779
0.000337043 0.000353502 0.000542121

255241210
0.000259891

212576701
198368310
203257697
17692575
23197384
16501556
12.01502331 8.551322425 12.31748673

195866277
20580284
9.517180472

303.3197694 314.0769895 324.5425845

369.3903835

75331812
79369317
64031815
799745.8694 771493.4083 742470.8667
94.19468719 102.877505 86.24151852

51208993
686320.1944
74.6138514

287908513
277737627 742470.8667
57330028
60702700
52221104
5.021949632 4.575375181 0.014217832

686320.1944
37962190
0.018079046

36754173
33643288
22317976
287908513
277737627
267289512
0.127659209 0.121133346 0.083497388

15275585
247075270
0.061825633

17601214
16688637
15282439
52534539
49471901
36741150
0.3350408 0.337335673 0.415948848

6279132
20641658
0.304197076

36754173

33643288

22317976

66335

15275585

74890000
78223000
0.490775444 0.430094576

50376000
0.44302795

47200000
0.323635275

606873099
488207444
175733847
162773023
3.4533649 2.999314229

510460523
157172264
3.247777375

259569502
254934643
253942859
450414234
430668490
416715882
0.576290629 0.591950999 0.609390882

255219313
412391577
0.618876154

96531603
67317569
59673374
287908513
277737627
267289512
0.335285685 0.242378282 0.223253706

64985799
247075270
0.263020249

1722609
347828
2285146
96531603
67317569
59673374
0.017845026 0.005166972 0.038294232

-551763
64985799
-0.008490517

27.5
25
20
48.5
45.4
30
0.567010309 0.550660793 0.666666667

20
20
1

611.3
830.5
450.5
38.1689464 35.1467694
32.5546046
16.01563726 23.62948328 13.83828818

320
31.4344528
10.17991317

611.3
96531603
6.33264E-06

450.5
59673374
7.54943E-06

320
64985799
4.92415E-06

611.3
830.5
450.5
48.5
45.4
30
12.60412371 18.29295154 15.01666667

320
20
16

571004106
190844732
2.99198254

830.5
67317569
1.2337E-05

12.60412371 18.29295154 15.01666667

48.5
45.4
30
0.259878839 0.402928448 0.500555556

611.3
830.5
287908513
277737627
2.12324E-06 2.99023E-06

16
20
0.8

450.5
267289512
1.68544E-06

320
247075270
1.29515E-06

27.5
25
20
611.3
830.5
450.5
0.044986095 0.030102348 0.044395117

20
320
0.0625

1.168792436 1.109851334 1.076280992

1.003223755

207984093.1

211064772.6

202249421.1

205516012.8

34193221.29

29025612.17

35902449.88

37627734.26

16220037.28

20484659.25

15161870.69

18417849.02

362281318.4

387588643.8

250685317

253894639.1

309962066.3

349225731.2

232918093.7

253078775

0.000196003

0.000217546

0.000280327

0.000140228

372291702
311434604
208783839
17692575

396403875
351938456
211836266
23197384

262642235
234257779
202991892
16501556

270802805
255241210
206202333
20580284

372291702
287908513

396403875
277737627

262642235
267289512

270802805
247075270

1.293090288

1.42726025

0.982613321

1.09603363

102650765

140102190

31265887

49038877

287908513

277737627

267289512

247075270

0.356539527

0.504440797

0.116973864

0.19847748

287908513

277737627

267289512

247075270

43403859
6.633246896

37069350
7.492379203

47116897
5.672901422

53849580
4.588248785

287908513

277737627

267289512

247075270

17692575
16.272844

23197384
11.97279948

16501556
16.19783686

20580284
12.0054354

212576701
17692575
12.01502331

198368310
23197384
8.551322425

203257697
16501556
12.31748673

195866277
20580284
9.517180472

302388806

346569062

203118888

214056662

311434604

351938456

234257779

255241210

0.970954422

0.984743372

0.86707425

0.838644598

Industry Average
Particulars
Current Ratio
Quick Ratio
Account Receivable Turnover
Receivable Collection Period
Inventory Turnover
Inventory Conversion Period
Payable Turnover
Payable defferal period
Cash Conversion Cycle
Comprehensive Liquidity Index
Net Liquid balance

2002

2003

2004

1.81067934
0.68638408
9.47108602
12.5781307
2.63989641
74.1578087
10.9995954
0.93079354
202.600952
0.81707928
0.01130563

1.51005074
0.436134606
9.992485558
121.7508444
2.836023366
171.3074193
10.23723062
40.68688548
252.3713782
1.158123895
0.01160961

1.54092205
0.237987908
6.160001862
125.2924418
4.309976934
119.7375343
22.17204244
17.07853419
227.951442
1.48169712
0.086067754

2005

2006

1.671664058
0.764757236
6.025228873
109.6761109
4.38283609
142.8692833
66.89138629
13.72624781
220.1098482
1.443589038
0.022139288

1.81517281
1.03667055
59.7432384
120.740303
14.0240409
94.3968881
11.1437658
26.2006509
180.385227
1.73867769
0.07100289

2006
Current Ratio

Total Asset

Safko
Saiham
Mithun
Prime

Weight
0.18819
0.23277
0.18377
0.39526
0

Ratio

Weight
364236748 0.18819
450523950 0.23277
355683385 0.18377
765008000
0.39526

Ratio

364236748
450523950

355683385
765008000

0
1935452083

w*r
0.121031769
0.261854034
0.216742918
1.211050617
0
1.810679337

0.643129
1.124926
1.179407

3.063929

2006
Quick ratio

Total Asset

Safko
Saiham
Mithun
Prime

w*r
0.019457757
0.087257595
0.140676182
0.438992551

0.103393
0.374859
0.76549

1.110641

1935452083

0.686384085

2006
A/R Turnover
Safko
Saiham
Mithun
Prime

Total Asset Weight

364236748 0.18819
450523950 0.23277
355683385 0.18377
765008000
0.39526
0
1935452083

Ratio

w*r

Total Asset Weight

364236748 0.18819
450523950 0.23277
355683385 0.18377
765008000
0.39526

Ratio
w*r
374.386

10.16705851
1.643405299
0.746502979
0.021163879
0
12.57813066

54.0249
7.060074
4.062098

0.053544

2006
inventory turnover
Safko
Saiham
Mithun
Prime

2.343714
2.379866
6.877625

1935452083

70.4564427
0.545557029
0.437354549
2.718454382
0
74.15780866

2006
5. Accounts Payable Turnover
Safko
Saiham
Mithun
Prime

Total Asset Weight

364236748 0.18819
450523950 0.23277
355683385 0.18377
765008000
0.39526
1935452083

Ratio
0.090735
0.073645
4.869845

0.004125

w*r
0.017075645
0.017142649
0.89494488
0.001630364
0
0.930793537

2006
Cash Conversion Cycle
Safko
Saiham
Mithun
Prime

Comprehensive Liquidity Index

National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Total Asset Weight

364236748 0.18819
450523950 0.23277
355683385 0.18377
765008000
0.39526
0
1935452083

Ratio

w*r

Total Asset
579664966
177598000
387868824
23634099
473050918
1641816807

Weight
0.35306
0.10817
0.23624
0.0144
0.28813

Ratio
w*r
0.98993
0.349509521
-0.1004
-0.010860623
0.70889
0.167471834
1.52158
0.021903211
1.00322
0.289055342
0.817079285

Total Asset
579664966
177598000
387868824
23634099
473050918
1641816807

Weight
0.35306
0.10817
0.23624
0.0144
0.28813

Ratio
w*r
0.00809
0.02693
0.01058
0.20819
0.00014

Weight
0.35306
0.10817
0.23624
0.0144
0.28813

Ratio
w*r
5.36166
2.99702
16.0631
0
12.0054

Weight
0.35306
0.10817
0.23624

Ratio
w*r
0.96157
4.92845
1.74623

-1348.51
178.0811
70.6539

1016.906

-253.7789321
41.45275606
12.98426306
401.9428647
0
202.6009517

2002
Net Liquid balance
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

2002
Accounts receivable turnover
Total Asset
National Tubes Limited
579664966
National Polymer Industries Ltd
177598000
Rangpur foundary Ltd.
387868824
Bangladesh Autocars Ltd.
23634099
Bangladesh Lamps Philips
473050918
1641816807

2002
Inventory Turnover
Total Asset
National Tubes Limited
579664966
National Polymer Industries Ltd
177598000
Rangpur foundary Ltd.
387868824

0.002856469
0.002912627
0.002499226
0.002996901
4.04034E-05
0.011305626

1.893003189
0.324192086
3.794806755
0
3.459083992
9.471086023

0.33949664
0.533118048
0.412536299

Bangladesh Autocars Ltd.

Bangladesh Lamps Philips

23634099 0.0144 2.27504

473050918 0.28813 4.58825
1641816807

0.032749398
1.321996029
2.639896415

2002
Payable Turnover
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Total Asset
579664966
177598000
387868824
23634099
473050918
1641816807

Weight
0.35306
0.10817
0.23624
0.0144
0.28813

Ratio
w*r
2.53673
0.01969
30.9555
3.24002
9.51718

Current ratio
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Total Asset
708549581
254768000
408183020
22309898
571884408
1965694907

Weight
0.36046
0.12961
0.20765
0.01135
0.29093

Ratio
Weight*Ratio
2.16645
0.780913264
1.05347
0.136537402
1.3325
0.27669777
1.68142
0.019083521
1.12634
0.327690092
1.54092205

Quick Ratio(2004)
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Total Asset
708549581
254768000
408183020
22309898
571884408
1965694907

Weight
0.36046
0.12961
0.20765
0.01135
0.29093

Ratio
Weight*Ratio
1.75181
0.033739123
0.0936
0.014360991
0.1108
0.007833492
0.03772
0.006835496
0.60227
0.175218806
0.237987908

Receivable Collection Period(2004)

Total Asset
National Tubes Limited
708549581
National Polymer Industries Ltd
254768000
Rangpur foundary Ltd.
408183020
Bangladesh Autocars Ltd.
22309898
Bangladesh Lamps Philips
571884408
1965694907

Weight
0.36046
0.12961
0.20765
0.01135
0.29093

Ratio
Weight*Ratio
84.3226
30.39472006
69.8499
9.053043195
22.2063
4.611216463
21.1356
0.239881281
278.393
80.99358082
125.2924418

Inventory Conversion Period(2004)Total Asset

Weight

Ratio

0.895627149
0.002130225
7.313045825
0.046640352
2.742151828
10.99959538

2004

Weight*Ratio

National Tubes Limited

National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

708549581
254768000
408183020
22309898
571884408
1965694907

0.36046
0.12961
0.20765
0.01135
0.29093

Payable defferal period(2004)

National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Total Asset
708549581
254768000
408183020
22309898
571884408
1965694907

Weight
0.36046
0.12961
0.20765
0.01135
0.29093

Ratio
Weight*Ratio
8.05551
2.903670607
18.8079
2.437632485
21.0046
4.361665852
430.649
4.887708181
8.55132
2.487857065
17.07853419

Cash Conversion Cycle(2004)

National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Total Asset
708549581
254768000
408183020
22309898
571884408
1965694907

Weight
0.36046
0.12961
0.20765
0.01135
0.29093

Ratio
Weight*Ratio
219.438
79.09792655
176.063
22.81897199
230.809
47.9282196
-227.25
-2.579176057
277.334
80.68549989
227.951442

Comprehensive Liquidity Index(2004)

Total Asset
National Tubes Limited
708549581
National Polymer Industries Ltd
254768000
Rangpur foundary Ltd.
408183020
Bangladesh Autocars Ltd.
22309898
Bangladesh Lamps Philips
571884408
1965694907

Weight
0.36046
0.12961
0.20765
0.01135
0.29093

Ratio
Weight*Ratio
2.05691
0.74142969
1.00256
0.1299384
1.2816
0.266128633
1.65921
0.01883145
1.11837
0.325368948
1.48169712

Net Liquid balance(2004)

National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Weight
0.36046
0.12961
0.20765
0.01135
0.29093

Ratio
Weight*Ratio
0.21235
0.07654357
0.06157
0.007979875
0.00608
0.001263294
0.01918
0.000217724
0.00022
6.32911E-05
0.086067754

Total Asset
708549581
254768000
408183020
22309898
571884408
1965694907

143.17
125.021
229.607
182.266
7.49238

51.60687709
16.20356128
47.67866899
2.068650843
2.179776134
119.7375343

Accounts Receivables turnover(2004)

Total Asset Weight Ratio
Weight*Ratio
National Tubes Limited
708549581 0.36046 4.26932
1.538907865

National Polymer Industries Ltd

Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

254768000
408183020
22309898
571884408
1965694907

0.12961 5.22549
0.20765 16.2116
0.01135 17.2694
0.29093 1.3111

0.677260587
3.366391606
0.196001524
0.381440279
6.160001862

Inventory turnover(2004)
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Total Asset
708549581
254768000
408183020
22309898
571884408
1965694907

Weight
0.36046
0.12961
0.20765
0.01135
0.29093

Ratio
Weight*Ratio
3.90892
1.408998227
2.87952
0.373206806
1.5679
0.325578728
1.97513
0.022417039
7.49238
2.179776134
4.309976934

Payable turnover(2004)
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Total Asset
708549581
254768000
408183020
22309898
571884408
1965694907

Weight
0.36046
0.12961
0.20765
0.01135
0.29093

Ratio
Weight*Ratio
44.6899
16.1088085
0.05317
0.006891112
17.1391
3.558998081
0.83595
0.009487683
8.55132
2.487857065
22.17204244

Total Asset
808233663
347503000
382356851
66929318
604086223
2209109055

Weight
0.36586
0.1573
0.17308
0.0303
0.27345

Ratio
w*r
2.79597
1.12264
1.44401
1.24913
1.19895

Total Asset
808233663
347503000
382356851
66929318
604086223
2209109055

Weight
0.36586
0.1573
0.17308
0.0303
0.27345
1

Ratio
w*r
2.20518
0.10293
0.24983
0.02238
0.62081

2006
Current Ratio
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

1.022944253
0.17659584
0.249931689
0.037844966
0.327856062
1.815172809

2006
Quick Ratio
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

0.806795654
0.01619193
0.043241765
0.000678191
0.16976301
1.03667055

2006
DSO
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Total Asset
808233663
347503000
382356851
66929318
604086223
2209109055

Weight
0.36586
0.1573
0.17308
0.0303
0.27345

Ratio
w*r
75.1417
26.8996
40.2246
301.987
266.612

Total Asset
808233663
347503000
382356851
66929318
604086223
2209109055

Weight
0.36586
0.1573
0.17308
0.0303
0.27345

Ratio
w*r
3.21364
10.018
13.1158
604.073
10.5222

Total Asset
808233663
347503000
382356851
66929318
604086223
2209109055

Weight
0.36586
0.1573
0.17308
0.0303
0.27345

Ratio
w*r
191.073
69.90662699
81.6941
12.85085383
200.799
34.75472741
-282.35
-8.554323949
261.206
71.42734316
180.3852274

Weight
0.36586
0.1573
0.17308
0.0303
0.27345

Ratio
w*r
2.63972
1.09027
1.41254
1.21414
1.17068

Total Asset Weight

808233663 0.36586
347503000 0.1573
382356851 0.17308
66929318 0.0303

Ratio
w*r
0.16682
0.05642
0.00319
0.01637

27.49165534
4.231430945
6.962159303
9.149291367
72.90576562
120.7403026

2006
Payable defferal period
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

1.17575634
1.575876737
2.270115076
18.30159433
2.877308371
26.20065085

2006
Cash Conversion Cycle
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

2006
Comprehensive Liquidity Index Total Asset
National Tubes Limited
808233663
National Polymer Industries Ltd
347503000
Rangpur foundary Ltd.
382356851
Bangladesh Autocars Ltd.
66929318
Bangladesh Lamps Philips
604086223
2209109055

0.965778633
0.171503822
0.244485635
0.036784787
0.320124809
1.738677686

2006
Net Liquid balance
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.

0.061034196
0.008875524
0.000551574
0.000495839

Bangladesh Lamps Philips

604086223 0.27345 0.00017

2209109055

2006
Account Receivables Turnover Total Asset
National Tubes Limited
808233663
National Polymer Industries Ltd
347503000
Rangpur foundary Ltd.
382356851
Bangladesh Autocars Ltd.
66929318
Bangladesh Lamps Philips
604086223
2209109055

Weight
0.36586
0.1573
0.17308
0.0303
0.27345

Ratio
w*r
4.79095
13.569
8.94974
18.4929
13.9406

Total Asset
808233663
347503000
382356851
66929318
604086223
2209109055

Weight
0.36586
0.1573
0.17308
0.0303
0.27345

Ratio
w*r
3.80591
5.55449
2.07265
1.1921
5.11565

Total Asset
808233663
347503000
382356851
66929318
604086223
2209109055

Weight
0.36586
0.1573
0.17308
0.0303
0.27345

Ratio
w*r
9.51718
0.09982
27.4477
0.59595
10.5222

Weight
0.36586
0.1573
0.17308
0.0303
0.27345

Ratio
w*r
119.145
64.8125
173.69
301.987
5.11565

4.57542E-05
0.071002887

4.790947251
13.56897396
8.94973683
18.49294868
13.94063169
59.74323841

2006
Inventory Turnover
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

3.805911719
5.554486425
2.072652436
1.192104387
1.398885912
14.02404088

2006
Payable Turnover
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

2006
Inventory Conversion Period
Total Asset
National Tubes Limited
808233663
National Polymer Industries Ltd
347503000
Rangpur foundary Ltd.
382356851
Bangladesh Autocars Ltd.
66929318
Bangladesh Lamps Philips
604086223
2209109055

3.481994525
0.015702202
4.750705059
0.018055606
2.877308371
11.14376576

43.59072799
10.19529962
30.06268318
9.149291367
1.398885912
94.39688807

2003
Current Ratio
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Total Asset
601698287
203359000
392909432
18462053
453028225
1669456997

Weight
0.36041557
0.12181146
0.23535163
0.01105872
0.27136262

Ratio
2.039214
1.057623
1.358759
2.009853
1.121168

Total Asset
601698287
203359000
392909432
18462053
453028225
1669456997

Weight
0.36041557
0.12181146
0.23535163
0.01105872
0.27136262

Ratio
0.365801
0.279391
0.144701
0.082647
0.867074

2003
Quick Ratio
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

DSO
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

2003
Total Asset
601698287
203359000
392909432
18462053
453028225
1669456997

Weight
0.36041557
0.12181146
0.23535163
0.01105872
0.27136262

Ratio
89.01787
81.50596
23.57489
0
273.4005

inventore conversion period

National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

2003
Total Asset
601698287
203359000
392909432
18462053
453028225
1669456997

Weight
0.36041557
0.12181146
0.23535163
0.01105872
0.27136262

Ratio
236.4217
145.8224
213.4507
79.3945
63.45959

Weight
0.36041557
0.12181146
0.23535163
0.01105872
0.27136262

Ratio
85.83633
13.33199
15.89076
94.38028
12.31749

2003
Payable defferal period
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Total Asset
601698287
203359000
392909432
18462053
453028225
1669456997

Cash Conversion Cycle

National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Total Asset
601698287
203359000
392909432
18462053
453028225
1669456997

Weight
0.36041557
0.12181146
0.23535163
0.01105872
0.27136262

Ratio
239.6032
213.9964
221.1348
-14.9858
324.5426

Comprehensive Liquidity Index

National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Total Asset
601698287
203359000
392909432
18462053
453028225
1669456997

Weight
0.36041557
0.12181146
0.23535163
0.01105872
0.27136262

Ratio
1.384384
1.564414
0.668549
1.736202
1.076281

Net Liquid balance

National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Total Asset
601698287
203359000
392909432
18462053
453028225
1669456997

Weight
0.36041557
0.12181146
0.23535163
0.01105872
0.27136262

Ratio
0.001293
0.058237
0.015188
0.036103
0.00028

Weight
0.36041557
0.12181146
0.23535163
0.01105872
0.27136262

Ratio
4.044132
4.4782
15.27049
0
16.19784

Weight
0.36041557
0.12181146
0.23535163

Ratio
1.522703
2.468756
1.686572

2003
Accounts receivable turnover
Total Asset
National Tubes Limited
601698287
National Polymer Industries Ltd
203359000
Rangpur foundary Ltd.
392909432
Bangladesh Autocars Ltd.
18462053
Bangladesh Lamps Philips
453028225
1669456997

2003
Inventory Turnover
Total Asset
National Tubes Limited
601698287
National Polymer Industries Ltd
203359000
Rangpur foundary Ltd.
392909432

Bangladesh Autocars Ltd.

Bangladesh Lamps Philips

18462053 0.01105872 4.534319

453028225 0.27136262 5.672901
1669456997

2003
Payable Turnover
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Total Asset
601698287
203359000
392909432
18462053
453028225
1669456997

Weight
0.36041557
0.12181146
0.23535163
0.01105872
0.27136262

Ratio
4.194028
0.075008
22.65467
3.814356
12.31749

Total Asset
803609842
352786000
410146243
29617285
535536616
2131695986

Weight
0.37698145
0.16549546
0.19240372
0.01389377
0.25122561
1

Ratio
2.418305
1.029862
1.392338
1.537528
1.195409
7.573442

Total Asset
803609842
352786000
410146243
29617285
535536616
2131695986

Weight
Ratio
0.37698145 1.44745
0.16549546 0.04831
0.19240372 0.21656
0.01389377 0.066828
0.25122561 0.670731
1 2.44988

2005
Current Ratio
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

2005
Quick ratio
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

2005
DSO
Total Asset
National Tubes Limited
803609842
National Polymer Industries Ltd
352786000
Rangpur foundary Ltd.
410146243
Bangladesh Autocars Ltd.
29617285
Bangladesh Lamps Philips
535536616
2131695986
2005

Weight
0.37698145
0.16549546
0.19240372
0.01389377
0.25122561
1

Ratio
44.01366
111.7266
41.09092
13.74166
264.6886
475.2615

Accounts receivable turnover

National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Total Asset
803609842
352786000
410146243
29617285
535536616
2131695986

Weight
0.37698145
0.16549546
0.19240372
0.01389377
0.25122561
1

Ratio
8.179278
3.266902
8.761059
26.56156
1.378979
48.14777

2005
Payable defferal period
Total Asset
National Tubes Limited
803609842
National Polymer Industries Ltd
352786000
Rangpur foundary Ltd.
410146243
Bangladesh Autocars Ltd.
29617285
Bangladesh Lamps Philips
535536616
2131695986

Weight
0.37698145
0.16549546
0.19240372
0.01389377
0.25122561
1

Ratio
2.257086
7.925254
18.66833
356.5223
12.01502
397.388

2005
Cash Conversion Cycle
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Total Asset
803609842
352786000
410146243
29617285
535536616
2131695986

Weight
0.37698145
0.16549546
0.19240372
0.01389377
0.25122561
1

Ratio
215.5228
199.1076
228.8366
-234.867
259.3068
667.907

Net Liquid Balance

National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Total Asset
803609842
352786000
410146243
29617285
535536616
2131695986

Weight
0.37698145
0.16549546
0.19240372
0.01389377
0.25122561
1

Ratio
0.036907
0.036952
0.007996
0.037636
0.000196
0.119686

Total Asset
803609842
352786000
410146243
29617285
535536616
2131695986

Weight
0.37698145
0.16549546
0.19240372
0.01389377
0.25122561
1

Ratio
2.053824
0.546368
1.363199
1.508685
1.176904
6.648979

2005
Comprehensive Liquidity Index
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

2005
Inventory Turnover
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

Total Asset
803609842
352786000
410146243
29617285
535536616
2131695986

Weight
0.37698145
0.16549546
0.19240372
0.01389377
0.25122561
1

Ratio
4.534319
3.777299
1.744067
3.335994
6.633247
20.02493

Total Asset
803609842
352786000
410146243
29617285
535536616
2131695986

Weight
0.37698145
0.16549546
0.19240372
0.01389377
0.25122561
1

Ratio
173.7662
95.30621
206.414
301.987
70.37234
847.8458

2005
Payable Turnover
Total Asset
National Tubes Limited
803609842
National Polymer Industries Ltd
352786000
Rangpur foundary Ltd.
410146243
Bangladesh Autocars Ltd.
29617285
Bangladesh Lamps Philips
535536616
2131695986

Weight
0.37698145
0.16549546
0.19240372
0.01389377
0.25122561
1

Ratio
159.4977
0.126179
19.284
1.009754
12.01502
191.9327

2005
InventoryConversion Period
National Tubes Limited
National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Autocars Ltd.
Bangladesh Lamps Philips

w*r
0.7349645
0.1288306
0.3197863
0.0222264
0.304243
1.5100507

w*r
0.1318404
0.0340331
0.0340556
0.000914
0.2352915
0.4361346

w*r
32.083425
9.9283607
5.5483883
0
74.190671
121.75084

w*r
85.21005
17.762845
50.235962
0.8780013
17.220561
171.30742

w*r
30.936748
1.6239896
3.7399173
1.0437248
3.3425055
40.686885

w*r
86.356726
26.067216
52.044433
-0.165724
88.068726
252.37138

w*r
0.4989536
0.1905636
0.1573441
0.0192002
0.2920624
1.1581239

w*r
0.000466
0.0070939
0.0035744
0.0003993
7.607E-05
0.0116096

w*r
1.4575681
0.5454961
3.5939339
0
4.3954875
9.9924856

w*r
0.5488059
0.3007228
0.3969376

0.0501438
1.5394134
2.8360234

w*r
1.5115931
0.0091368
5.3318133
0.0421819
3.3425055
10.237231

w*r
0.9116561
0.1704375
0.2678911
0.021362
0.3003173
1.6716641

w*r
0.5456618
0.0079952
0.041667
0.0009285
0.1685048
0.7647572

w*r
16.592335
18.490253
7.9060462
0.1909235
66.496554
109.67611

w*r
3.0834362
0.5406574
1.6856604
0.36904
0.3464348
6.0252289

w*r
0.8508794
1.3115936
3.5918553
4.953438
3.0184815
13.726248

w*r
81.248094
32.951403
44.029022
-3.263185
65.144514
220.10985
w*r
0.0139134
0.0061153
0.0015384
0.0005229
4.924E-05
0.0221393

w*r
0.7742535
0.0904213
0.2622845
0.0209613
0.2956684
1.443589

w*r
1.7093543
0.6251258
0.3355651
0.0463495
1.6664415
4.3828361

w*r
65.506639
15.772744
39.714831
4.1957364
17.679333
142.86928

w*r
60.12768
0.020882
3.7103135
0.0140293
3.0184815
66.891386

Current Ratio

2002
Industry Average 1.443816
National Tubes Limited
1.904218
National Polymer Industries Ltd
1.131259
Rangpur foundary Ltd.
1.347073
Bangladesh Auto cars
1.75103
Bangladesh Lamps Philips
1.060968

2003
1.510051
2.039214
1.057623
1.358759
2.009853
1.121168

2004
1.540922
2.16645
1.053472
1.332499
1.681423
1.126344

2005
1.671664
2.418305
1.029862
1.392338
1.537528
1.195409

3
2.5
Axis Title

2
1.5
1
0.5
0

2002

2003

2004

2005

Industry Average

1.443816146

1.51005074

1.54092205

1.671664058

National Tubes Limited

1.904218436

2.039214214

2.166449981

2.4183049

National Polymer Industries Ltd 1.131259326

1.057622643

1.053471692

1.029862362

Rangpur foundary Ltd.

1.347072713

1.358759447

1.332498833

1.392338205

Bangladesh Auto cars

1.751030165

2.00985312

1.681423198

1.537527548

Bangladesh Lamps Philips

1.060968192

1.121167613

1.126344303

1.195408915

Series7

Quick Ratio

2002
Industry Average 0.419365
National Tubes Limited
0.296287
National Polymer Industries Ltd
0.340006
Rangpur foundary Ltd.
0.129266
Bangladesh Auto cars
0.403213
Bangladesh Lamps Philips
0.838645

2003
0.436135
0.365801
0.279391
0.144701
0.082647
0.867074

Chart Title
1.2
1

2004
0.237988
0.931363
0.093601
0.110804
0.037724
0.602266

2005
0.764757
0.482272
0.04831
0.21656
0.066828
0.670731

Axis Title

0.8
0.6
0.4
0.2
0

2002

2003

2004

2005

Industry Average

0.419365361

0.436134606

0.237987908

0.764757236

National Tubes Limited

0.296287031

0.365801145

0.931363047

0.48227179

National Polymer Industries Ltd

0.34000588

0.279391229

0.093600821

0.048310468

Rangpur foundary Ltd.

0.129266256

0.144701006

0.110804049

0.216560102

Bangladesh Auto cars

0.403212879

0.082646723

0.037723898

0.066828434

Bangladesh Lamps Philips

0.838644598

0.86707425

0.602266315

0.67073088

Inventory Conversion Period

2002
Industry Average 277.6015
National Tubes Limited
374.3858
National Polymer Industries Ltd
73.04534
Rangpur foundary Ltd.
206.1582
Bangladesh Auto cars
158.239
Bangladesh Lamps Philips
70.37234

2003
216.8277
236.4217
145.8224
213.4507
79.3945
63.45959

2004
119.7375
92.09715
125.0206
229.6071
182.266
7.492379

2005
142.8693
128.4247
95.30621
206.414
301.987
70.37234

Chart Title
400
350
300
Axis Title

250
200
150
100
50
0
Industry Average

2002

2003

2004

2005

277.601502

216.8277143

119.7375343

142.8692833

Industry Average

277.601502

216.8277143

119.7375343

142.8692833

National Tubes Limited

374.3858068

236.4216714

92.09714923

128.4247429

National Polymer Industries Ltd 73.04533571

145.8224405

125.0206379

95.30620723

Rangpur foundary Ltd.

206.1581501

213.4506623

229.6070934

206.4140455

Bangladesh Auto cars

158.2389994

79.39449541

182.266025

301.9869768

Bangladesh Lamps Philips

70.37233795

63.45959029

7.492379203

70.37233795

Comprehensive Liquidity Index

2002
Industry Average 0.791549
National Tubes Limited
0.917624
National Polymer Industries Ltd
-0.1004
Rangpur foundary Ltd.
0.708894
Bangladesh Auto cars
1.521575
Bangladesh Lamps Philips
1.003224

2003
1.137225
1.326398
1.564414
0.668549
1.736202
1.076281

2004
1.481697
2.056913
1.002556
1.281601
1.659214
1.118366

2005
1.443589
2.053824
0.546368
1.363199
1.508685
1.176904

Chart Title
3
2.5
2
Axis Title

1.5
1
0.5
0
-0.5

2002

2003

2004

2005

Industry Average

0.791548958 1.137224595

1.48169712

National Tubes Limited

0.917624003

2.056912606 2.053823859 2.639719702

1.32639756

1.443589038 1.738677686

National Polymer Industries Ltd -0.100401768 1.564413987 1.002556248 0.546367557 1.090265828

Rangpur foundary Ltd.

0.708894489

Bangladesh Auto cars

1.521575225 1.736201661 1.659213549 1.508684703 1.214140642

Bangladesh Lamps Philips

1.003223755 1.076280992 1.118366011 1.176903853

0.66854908

1.281600834 1.363198675 1.412542833

1.17067827

Net Liquid balance

2002
Industry Average 0.011306
National Tubes Limited
0.008091
National Polymer Industries Ltd
0.026926
Rangpur foundary Ltd.
0.010579
Bangladesh Auto cars
0.208189
Bangladesh Lamps Philips
0.00014

2003
0.01161
0.001293
0.058237
0.015188
0.036103
0.00028

2004
0.086068
0.212351
0.06157
0.006084
0.019183
0.000218

2005
0.022139
0.036907
0.036952
0.007996
0.037636
0.000196

Chart Title
0.25

0.2

Axis Title

0.15

0.1

0.05

2002

2003

2004

2005

2006

Industry Average

0.011305626 0.01160961 0.086067754 0.022139288 0.071002887

National Tubes Limited

0.008090532 0.001292842 0.212351131 0.036907479 0.166822049

National Polymer Industries Ltd 0.026925979 0.058236911 0.061569742 0.03695158 0.056422534

Rangpur foundary Ltd.

0.01057902 0.015187503 0.006083671 0.007995643 0.00318678

Bangladesh Auto cars

0.208189108 0.036102919 0.019183324 0.037635725 0.016365952

Bangladesh Lamps Philips

0.000140228 0.000280327 0.000217546 0.000196003 0.00016732

.671664058

Account Receivable Turnover

2006
1.815173
2.516042
1.122636
1.444008
1.249134
1.198951

2002
Industry Average 9.471086
National Tubes Limited
5.361657
National Polymer Industries Ltd
2.997016
Rangpur foundary Ltd.
16.0631
Bangladesh Auto cars
0
Bangladesh Lamps Philips
12.00544

Chart Title
70
60
Axis Title

50
40
30
20
2006

10

1.815172809

2.516041862

2002

2003

.029862362

1.12263626

Industry Average

9.471086023 9.992485558

.392338205

1.444008014

National Tubes Limited

5.361656532 4.044131992

.537527548

1.249133566

National Polymer Industries Ltd 2.997015821 4.478199923

.195408915

1.198951022

Rangpur foundary Ltd.

16.06310465 15.27048631

Bangladesh Auto cars

Bangladesh Lamps Philips

12.0054354

16.19783686

Receivable Collection Period

2006
1.036671
0.929306
0.102934
0.249834
0.022385
0.620814

2002
Industry Average 44.91661
National Tubes Limited
67.14343
National Polymer Industries Ltd
121.7878
Rangpur foundary Ltd.
22.41161
Bangladesh Auto cars
0
Bangladesh Lamps Philips
9.51718

350
300

Chart Title

250
Axis Title

200
150
100
50

2005

2006

0.764757236

1.03667055

0.48227179

0.92930572

0.048310468

0.102933611

0.216560102

0.249834085

0.066828434

0.022384787

0.67073088

0.620813699

2002

2003

Industry Average

44.91660667

121.7508444

National Tubes Limited

67.14342813

89.01786606

National Polymer Industries Ltd 121.7878122

81.50596362

Rangpur foundary Ltd.

22.41160771

23.57488771

Bangladesh Auto cars

Bangladesh Lamps Philips

9.517180472

273.4004809

Inventory Turnover
2006
94.39689
94.58969
64.81247
173.6905
301.987
5.115646

2002
Industry Average 2.639896
National Tubes Limited
0.961575
National Polymer Industries Ltd
4.928446
Rangpur foundary Ltd.
1.746232
Bangladesh Auto cars
2.27504
Bangladesh Lamps Philips
4.588249

Chart Title
16
14
12
Axis Title

10
8
6
4
2
0

2006
142.8692833

94.39688807

Industry Average

2002

2003

2.639896415

2.836023366

142.8692833

94.39688807

128.4247429

94.58968746

95.30620723

64.81247274

206.4140455

173.6904817

301.9869768

301.9869768

70.37233795

5.115646439

Industry Average

2.639896415

2.836023366

National Tubes Limited

0.961574914

1.522703049

National Polymer Industries Ltd 4.928446102

2.468755829

Rangpur foundary Ltd.

1.7462322

1.68657242

Bangladesh Auto cars

2.275039664

4.53431939

Bangladesh Lamps Philips

4.588248785

5.672901422

Payable Turnover
2006
1.738678
2.63972
1.090266
1.412543
1.214141
1.170678

2002
13.41633512
2.536733789
0.019693009
30.95552105
3.240018296
9.517180472

Industry Average

National Tubes Limited

National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Auto cars
Bangladesh Lamps Philips

2003
14.81984
4.194028
0.075008
22.65467
3.814356
12.31749

Chart Title
80
70
60

Axis Title

50
40
30
20
10
0

2006

2002

2003

2004

1.738677686

Industry Average

13.41633512

14.81983729

22.17204244

2.639719702

National Tubes Limited

2.536733789

4.194028475

6.131241452

1.090265828

National Polymer Industries Ltd 0.019693009

0.075007541

0.05316925

1.412542833

Rangpur foundary Ltd.

30.95552105

22.65466887

17.13913627

1.214140642

Bangladesh Auto cars

3.240018296

3.814356308

0.835946925

1.17067827

Bangladesh Lamps Philips

9.517180472

12.31748673

8.551322425

Payable defferal period

2006
0.071003
0.166822
0.056423
0.003187
0.016366
0.000167

2002
26.12970907
38.37217549
50.77944244
11.62958942
111.1104837
9.517180472

Industry Average

National Tubes Limited

National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Auto cars
Bangladesh Lamps Philips

700

2003
17.42363
21.29067
13.33199
15.89076
94.38028
12.31749

Chart Title

600

Axis Title

500
400
300
200
100
0
2006

2002

2003

2004

0.071002887

Industry Average

26.12970907

17.42362637

17.07853419

0.166822049

National Tubes Limited

38.37217549

21.29067103

8.055513229

0.056422534

National Polymer Industries Ltd

50.77944244

13.33199292

18.80786347

0.00318678

Rangpur foundary Ltd.

11.62958942

15.89076415

21.00455906

0.016365952

Bangladesh Auto cars

111.1104837

94.38027571

430.6493503

0.00016732

Bangladesh Lamps Philips

9.517180472

12.31748673

8.551322425

Cash Conversion Cycle

Industry Average

National Tubes Limited

National Polymer Industries Ltd
Rangpur foundary Ltd.
Bangladesh Auto cars
Bangladesh Lamps Philips

2002
382.5434202
299.6144619
144.0537055
216.9401684
47.12851569
369.3903835

2003
321.1549
239.6032
213.9964
221.1348
-14.9858
324.5426

Chart Title
500
400
300

Axis Title

200
100
0
-100
-200
-300
-400

2002

2003

2004

Industry Average

382.5434202

321.1549323

227.951442

220.1098482

National Tubes Limited

299.6144619

239.6032104

117.704076

153.8241293

National Polymer Industries Ltd

144.0537055

213.9964112

176.0626806

199.1076013

Rangpur foundary Ltd.

216.9401684

221.1347858

230.8088591

228.8366415

Bangladesh Auto cars

47.12851569

-14.98578029

-227.2477104

-234.8668185

Bangladesh Lamps Philips

369.3903835

324.5425845

277.33415

259.3068236

2003
9.992486
4.044132
4.4782
15.27049
0
16.19784

2004
6.160002
4.269318
5.22549
16.2116
17.26943
1.311096

2005
6.025229
8.179278
3.266902
8.761059
26.56156
1.378979

2006
59.74324
4.790947
13.56897
8.949737
18.49295
13.94063

rt Title

2004

2005

2006

9.992485558 6.160001862 6.025228873 59.74323841

4.044131992 4.269317819 8.179278271 4.790947251
4.478199923 5.225490196

3.2669019

15.27048631 16.21159752 8.761059312

13.56897396
8.94973683

17.26942895 26.56155569 18.49294868

16.19783686 1.311095745 1.378978921 13.94063169

2003
2004
121.7508 125.2924
89.0179 84.3226
81.506 69.84991
23.5749 22.20632
0 21.13561
273.4 278.3931

Chart Title

2005
109.6761
44.01366
111.7266
41.09092
13.74166
264.6886

2006
120.7403
75.14172
26.8996
40.22465
301.987
266.6122

2003

2004

2005

2006

121.7508444

125.2924418

109.6761109

120.7403026

89.01786606

84.32260498

44.01366332

75.14171648

81.50596362

69.84990619

111.7266484

26.89960207

23.57488771

22.20632479

41.09092145

40.22464647

21.13561491

13.74166499

301.9869768

273.4004809

278.3930932

264.6886

266.6122498

2003
2.836023
1.522703
2.468756
1.686572
4.534319
5.672901

2004
4.309977
3.908916
2.879525
1.567896
1.975135
7.492379

2005
4.382836
4.534319
3.777299
1.744067
3.335994
6.633247

2006
14.02404
3.805912
5.554486
2.072652
1.192104
5.115646

Chart Title

2003

2004

2005

2006

2.836023366

4.309976934

4.38283609

14.02404088

2.836023366

4.309976934

4.38283609

14.02404088

1.522703049

3.908915781

4.53431939

3.805911719

2.468755829

2.879524581

3.777298567

5.554486425

1.68657242

1.567895811

1.744067363

2.072652436

4.53431939

1.975134971

3.335994047

1.192104387

5.672901422

7.492379203

6.633246896

5.115646439

2004
22.17204
6.131241
0.053169
17.13914
0.835947
8.551322

2005
66.89139
19.33999
0.126179
19.284
1.009754
12.01502

2006
11.14377
16.2079
0.09982
27.44772
0.595954
10.52215

2004

2005

2006

22.17204244

66.89138629

11.14376576

6.131241452

19.33999386

16.20789525

0.05316925

0.126178915

0.099820366

17.13913627

19.2840007

27.44772465

0.835946925

1.009754381

0.595954111

8.551322425

12.01502331

10.52215352

2004
17.07853
8.055513
18.80786
21.00456
430.6494
8.551322

2005
13.72625
2.257086
7.925254
18.66833
356.5223
12.01502

2006
26.20065
3.213642
10.018
13.11584
604.0734
10.52215

2004

2005

2006

17.07853419

13.72624781

26.20065085

8.055513229

2.257085619

3.21364241

18.80786347

7.925254381

10.01799573

21.00455906

18.6683254

13.11584128

430.6493503

356.5223452

604.0733563

8.551322425

12.01502331

10.52215352

2004
227.9514
117.7041
176.0627
230.8089
-227.248
277.3342

2005
220.1098
153.8241
199.1076
228.8366
-234.867
259.3068

2006
180.3852
147.52
81.69408
200.7993
-282.349
261.2057

2005

2006

220.1098482

180.3852274

153.8241293

147.5200067

199.1076013

81.69407908

228.8366415

200.7992869

-234.8668185

-282.3491268

259.3068236

261.2057427