 FINDINGS 28 The current ratio of the firm though not an ideal one (2:1), because the

company did not attain the satisfactory ratio in any year . The current ratio shows a satisfactory
position in meeting short term obligation . Quick ratio is not satisfactory; BSRM can not attain
the satisfactory level of 1:1 almost all the years. quick ratio is very high during the year 2013.In
Gross-profit ratio higher the ratio, the better it is. The company can achieve a high ratio of 8.97%
during the year 2013.but we can see that the ratio is increasing in year to year . Net profit ratio
explains per Taka profit generating capacity of sales. The amount of net profit and volume of
sales increased year by year but the ratio shown an upward and downward trend . Return on
employed is not satisfactory,need to increase the equity investment . Stock turnover is
satisfactory
 29. RECOMMENDATION 29 The company should concentrate on the long-term solvency of
the business. Company should make effective measures to reduce the total deb t.The market
condition should be properly analyzed before procurement of material. Liquid and long term
solvency is satisfactory and the company should try to keep more liquid assets. Low rate of gross
profit is due to the increase in the operating expense. The company should give more focus on
general financial strength.The company should pay more attention towards the gross profit ratio
and net profit ratio because both of these are showing a upward and downward trend.Return on
capital Employed ratio is satisfactory. The company should give more attention to attain a higher
ratio that will increase the profitability. Efficiency ratio shows a mixed trend so the company
should take the necessary steps to meet the higher ratio..
 30. CONCLUSION 30 BSRM is an epitome of industrial success in the customer of
Bangladesh. From a very modest beginning the company has reached its present status of glory.
As a Bar rolling,Steel making manufacturing, and processing unit, the company’s ability to
sustain a steady and time bound supply schedule coupled with its constant striving for excellence
has given it that extra edge over all its competitors in the field. The combined effort of the
management and workers has ensured that the company never lost its course. Today the firm is
well known for its consistent performance and the quality of its products and work force. In
Bangladesh that is notorious for its militant trade unionism BSRM has succeeded in maintaining
a peaceful industrial climate. The company’s working capital position shows a positive trend
which shows good or satisfactory existences in current period. But we can see that the amount of
sales is increasing at a healthy rate, but the amount of net profit after depreciation and tax going
in a decreasing trend. This is mainly due to the increase in the cost of goods sold and increase in
the manufacturing and labour cost. We can also see that an increase in the amount of share
capital from 68.70 in 2013 to 67.90 in 2012, this will help to make more and more fund flowing
towards the fixed assts and other manufacturing facilities.