1.

Time Series Analysis:

Dutch Bangla Bank Limited [Year: 2006]

1. Net working capital: CA-CL= (9946301267- 40954707165)= -31008405898

2. Current ratio: CA/CL=(9946301267/40954707165)= 0.242861003

3. Avg. collection period: ( Acc. receivable/Acc. sales)= (2130983164/4054174347)=

0.525626917

4. Fixed asset turnover: (Sales/Net fixed assets)= (942157101/ 536594429)=

1.755808577

5. Total asset turnover: (Sales/Total assets)= (942157101/ 45493132826)= 0.020709875

6. Acc. receivable turnover: (Sales/Acc. receivable)= (942157101/ 2130983164)=

0.442123203

7. Debt ratio: (Total liability/Total assets)= (43832885605/45493132826)= 0.963505542

8. Debt equity ratio: (Total liability/Shareholders equity)= (43832885605/1660247221)=

26.40142086

9. Time interest earned ratio: (EBIT/Total assets)= (736991933/130866148)= 5.631646872

10. Gross profit margin: (Gross profit/ Sales)= (2069130898/942157101)= 2.196163353

11. Operating profit margin: (EBIT/Sales)= (736991933/942157101)= 0.782238899

12. Net profit margin: (Net profit after taxes/ Sales)= (362183665/942157101)= 0.38441961

13. Return on total assets: (Net profit after taxes/ Total assets)= (362183665/45493132826)=
0.007961282

14. Return on equity: (Net profit after taxes/ Shareholders equity)= (362183665/1660247221)=
0.218150442
 Dutch Bangla Bank Limited [Year: 2007]

1. Net working capital: CA-CL= (11096638357-42742850031)= -31646211674

2. Current ratio: CA/CL=(11096638357/42742850031)= 0.259613909

3. Avg. collection period: ( Acc. receivable/Acc. sales)= (1033545144/4865945313)=

0.212403773

4. Fixed asset turnover: (Sales/Net fixed assets)= (1176403594/1147295998)=

1.025370607

5. Total asset turnover: (Sales/Total assets)= (1176403594/49371346238)=

0.023827659

6. Acc. receivable turnover: (Sales/Acc. receivable)= (1176403594/1033545144)=

1.13822178

7. Debt ratio: (Total liability/Total assets)= (47036921368/49371346238)= 0.95271701

8. Debt equity ratio: (Total liability/Shareholders equity)= (47036921368/2334424870)=

20.14925474

9. Time interest earned ratio: (EBIT/Total assets)= (1022257351/239294754)= 4.271958887

10. Gross profit margin: (Gross profit/ Sales)= (2678037179/1176403594)= 2.276461235

11. Operating profit margin: (EBIT/Sales)= (1022257351/1176403594)= 0.868968232

12. Net profit margin: (Net profit after taxes/ Sales)= (479810510/1176403594)= 0.407862159

13. Return on total assets: (Net profit after taxes/ Total assets)= (479810510/49371346238)=
0.0097184

14. Return on equity: (Net profit after taxes/ Shareholders equity)= (479810510/2334424870)=
0.205536925
Interpretation:
Current ratio of 2006 is smaller than current ratio of 2007.

For each 1 current liability, there are 0.242861003 current assets in 2006 and for each 1
current liability, there are 0.259613909 current assets in 2007.

We know its good to low debt ratio and good to high time interest earned ratio.

Here in 2006 and in 2007 debt ratio are 0.963505542 and 0.95271701, so 2006 is better.

Here in 2006 and in 2007 high time interest earned ratio are 5.631646872and 4.271958887,
so 2006 is better.

The higher the better is for Net Profit Margin, Return on Total Assets, Return on Equity.

In 2006 they are 0.38441961, 0.007961282 and 0.218150442 and in 2007 they are
0.407862159, 0.0097184, and 0.205536925
 2. Cross Sectional Analysis:
Brack Bank [Year: 2007]

1. Net working capital: CA-CL= (6279134052-39608407773)= -33329273721

2. Current ratio: CA/CL=(6279134052/39608407773)= 0.158530332

3. Avg. collection period: ( Acc. receivable/Acc. sales)= (3086072906/4633346578)=

0.666056997

4. Fixed asset turnover: (Sales/Net fixed assets)= (2062110340/942929286)=

2.186919391

5. Total asset turnover: (Sales/Total assets)= (2062110340/46382595418)= 0.04445871

6. Acc. receivable turnover: (Sales/Acc. receivable)= (2062110340/3086072906)=

0.668198841

7. Debt ratio: (Total liability/Total assets)= (43310566744/46382595418)= 0.933767642

8. Debt equity ratio: (Total liability/Shareholders equity)= (43310566744/3072028674)=

14.09836018

9. Time interest earned ratio: (EBIT/Total assets)= (1264335637/274343794)= 4.608581148

10. Gross profit margin: (Gross profit/ Sales)= (3546246530/2062110340)= 1.719717156

11. Operating profit margin: (EBIT/Sales)= (1264335637/2062110340)= 0.613127054

12. Net profit margin: (Net profit after taxes/ Sales)= (618335637/2062110340)= 0.299855747

13. Return on total assets: (Net profit after taxes/ Total assets)= (618335637/46382595418)=
0.0133312
14. Return on equity: (Net profit after taxes/ Shareholders equity)= (618335637/3072028674)=
0.201279253

Dutch Bangla Bank Limited [Year: 2007]

1. Net working capital: CA-CL= (11096638357-42742850031)= -31646211674

2. Current ratio: CA/CL=(11096638357/42742850031)= 0.259613909

3. Avg. collection period: ( Acc. receivable/Acc. sales)= (1033545144/4865945313)=

0.212403773

4. Fixed asset turnover: (Sales/Net fixed assets)= (1176403594/1147295998)=

1.025370607

5. Total asset turnover: (Sales/Total assets)= (1176403594/49371346238)=

0.023827659

6. Acc. receivable turnover: (Sales/Acc. receivable)= (1176403594/1033545144)=

1.13822178

7. Debt ratio: (Total liability/Total assets)= (47036921368/49371346238)= 0.95271701

8. Debt equity ratio: (Total liability/Shareholders equity)= (47036921368/2334424870)=

20.14925474

9. Time interest earned ratio: (EBIT/Total assets)= (1022257351/239294754)= 4.271958887

10. Gross profit margin: (Gross profit/ Sales)= (2678037179/1176403594)= 2.276461235

11. Operating profit margin: (EBIT/Sales)= (1022257351/1176403594)= 0.868968232

12. Net profit margin: (Net profit after taxes/ Sales)= (479810510/1176403594)= 0.407862159

13. Return on total assets: (Net profit after taxes/ Total assets)= (479810510/49371346238)=
0.0097184
14. Return on equity: (Net profit after taxes/ Shareholders equity)= (479810510/2334424870)=
0.205536925

Interpretation:
Current ratio of Brack is smaller than current ratio of DBBL.

For each 1 current liability, there are 0.158530332current assets in Brack and for each 1
current liability, there are 0.259613909 current assets in DBBL.

We know its good to low debt ratio and good to high time interest earned ratio.

Here in Brack and in DBBL debt ratio are 0.933767642 and 0.95271701, so Brack is better.

Here in Brack and in DBBL high time interest earned ratio are 4.608581148 and
4.271958887, so Brack is better.

The higher the better is for Net Profit Margin, Return on Total Assets, Return on Equity.

In Brack they are 0.299855747, .01333120, and 0.201279253 and in DBBL they are
0.407862159, 0.0097184, and 0.205536925