GROUP NAME :

RAPTURE

Name ID
Anamika Afrin 14102421

Didarul alam 15102056

Md. Zahidul Alam 15102020

Abdulla Hel Kafi 13202074

Md Nasiruzzaman Riyad 13202089

TOPIC : RATIO ANALYSIS
OF CROWN CEMENT
2011-12 TO 2015-16
 What is Ratio analysis?

A study of the relationships between financial

variables. Ratios of one firm are often
compared with the same ratios of similar
firms or of all firms in a single industry. This
comparison indicates if a particular firm's
financial statistics are suspect.
 Wh

A primary advantage of ratios is that they

can be used to compare the risk and return
relationships of firms of different sizes.
Ratios can also provide a profile of a firm, its
economic characteristics and competitive
strategies, and its unique operating, financial
and investment characteristics.
To find the different kind of ratio of Crown
Cement The analysis would be helpful to find
out the overall efficiency of the company on the
basis of available financial information.
 Company Overview

Crown Cement is a brand of M. I. Cement

Factory Ltd. Which is a public limited company
and one of the leading manufacturers of
cement in Bangladesh. On December 31, 1994
it started its journey with the commitment for
providing high quality cement to the country. Its
brand "Crown Cement" has own renowned
both at home and abroad.
As a modern cement company, we
manufacture cement to meet the needs of
clients through innovative products & services
that create value for all our stakeholders.
Our vision is to make a contribution to the
nation by creating opportunities in the arena of
industrial growth and development of
Bangladesh, and to provide a solid foundation
for society's future.
 Ratio Analysis
Current Ratio
Current Ratio establishes the relationship between
current Assets and current liabilities.
 Ratio Analysis
Quick Ratio
Quick Ratio also termed as Acid Test or Liquid
Ratio. It is supplementary to the current ratio.
 Ratio Analysis
Total debt ratio
It is a financial ratio that measures the extent of
a companys or consumers leverage.
 Ratio Analysis
Equity Multiplier
Equity multiplier is a financial leverage ratio
which is calculated by dividing total assets by
the shareholders equity
Ratio Analysis
Inventory Turnover
Inventory Turnover Ratio indicates the
number of times the stock has been turned
over in business during a particular period.
Ratio Analysis
Days sales in inventory
Ratio Analysis
Receivable Turnover
Accounts receivable turnover is the number of
times per year that a business collects its
average accounts receivable.
Ratio Analysis
Days Sales in Receivable
Ratio Analysis
Operating Profit Margin
Operating Profit Margin indicates the
operational efficiency of the firm and is a
measure of the firm's ability to cover the total
operating expenses.
Ratio Analysis
Gross Profit Margin
Gross Profit Margin established the
relationship between gross profit and net
sales.
Ratio Analysis
Net Profit Margin
Net profit margin is the percentage of revenue
remaining after all operating expenses
Ratio Analysis
Return on Assets
This ratio measures a return on the
owner's or shareholders' investment.
Ratio Analysis
Return on Equity
ROE is a profitability ratio that measures
the ability of a firm to generate profits from
its shareholders investments in the
company
 Horizontal analysis is a procedure in
fundamental analysis in which an analyst
compares ratios items in a company's
financial statements over a certain period of
time.
 Vertical analysis is a method of financial
statement analysis in which each entry for
each of the three major categories of
accounts, or assets, liabilities and equities, in
a balance sheet is represented as a
proportion of the total account. Vertical
analysis is also used across other financial
statements as a percentage measure.
 Conclusion

Since M.I. Cement Factory Limited is

currently in a stable in liquidity and activity
wise, profitable, and able to cover its
financial obligations with its assets and
revenue sources, therefore we can say that
M.I. Cement Factory limited now is at good
position.