Professional Documents
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Equity
Share capital 3.44% 2.97% 2.93% 2.61%
Share Premium 0.00% 0.00% 0.00% 0.00%
Dividend Equalization Fund 0.00% 0.00% 0.00% 0.00%
Reserves and surplus 43.15% 45.98% 52.16% 54.01%
Retained Earnings 0.00% 0.00% 0.00% 0.00%
Total equity 46.58% 48.95% 55.09% 56.62%
Liabilities
Long Term Borrowings Net off Current Maturity 0.00% 0.00% 0.00% 0.00%
Retirement Benefit Obligations-Gratuity 0.00% 0.00% 0.00% 0.00%
Deferred liability 3.11% 2.92% 3.48% 3.39%
Deferred tax liability 0.31% 0.31% 0.02% 0.00%
Non-current liabilities 3.42% 3.23% 3.49% 3.39%
ted
Equity
Share capital 100.00% 100.00% 100.00%
Share Premium 0.00% 0.00% 0.00%
Dividend Equalization Fund 0.00% 0.00% 0.00%
Reserves and surplus 100.00% 123.45% 141.76%
Retained Earnings 0.00% 0.00% 0.00%
Total equity 100.00% 121.72% 138.67%
Liabilities
Long Term Borrowings Net off Current Maturity 0.00% 0.00% 0.00%
Retirement Benefit Obligations-Gratuity 0.00% 0.00% 0.00%
Deferred liability 100.00% 108.63% 131.11%
Deferred tax liability 100.00% 117.89% 6.10%
Non-current liabilities 100.00% 109.47% 119.82%
desh Limited
e Statement
2012 to 2015
Bata
Ratio Formula
2012 2013 2014 2015 2016
Total Asset
1.86 1.71 1.73 1.63 1.34
Turnover Ratio
Bata
Ratio Formula
2012 2013 2014 2015 2016
Day's Sales
Outstanding
(DSO)/Average 13.48 19.91 20.30 38.31 41.71
Collection
Period Ratio
Bata
Ratio Formula
2012 2013 2014 2015 2016
Debt-to-Asset
53.42% 51.05% 44.91% 43.38% 45.74%
Ratio
Bata
Ratio Formula
2012 2013 2014 2015 2016
Times Interest
earned (TIE) 231.28 201.73 217.42 295.83 430.51
Ratio
Bata
Ratio Formula
2012 2013 2014 2015 2016
Net Profit
9.10% 10.32% 8.67% 9.76% 11.87%
Margin Ratio
Bata
Ratio Formula
2012 2013 2014 2015 2016
Return on
Common Equity 36.24% 36.03% 27.25% 28.05% 29.33%
(ROE)
Bata
Ratio Formula
2012 2013 2014 2015 2016
Earnings per
49.12 59.44 51.22 60.80 76.24
Share (EPS)
Bata
Ratio Formula
2012 2013 2014 2015 2016
TotalorCurrent Asset-Inventory-Prepaid Expenses
Quick Ratio
0.47 0.58 0.61 0.81 0.91
Acid Test Ratio Current Liabilities
Bata
Ratio Formula
2012 2013 2014 2015 2016
Gross Profit Gross Margin
0.36 0.38 0.39 0.40 0.43
Ratio
Gross Profit
0.36 0.38 0.39 0.40 0.43
Ratio Net Sales
Bata
Ratio Formula
2012 2013 2014 2015 2016
Operating Income
Operating Ratio 0.14 0.15 0.13 0.15 0.17
Net Sales
Bata
Ratio Formula
2012 2013 2014 2015 2016
Return on Net Operating Profit
capital 0.51 0.50 0.39 0.40 0.38
Total Asset - Current Liabilities
employed ratio
Bata
Ratio Formula
Ratio Formula
2012 2013 2014 2015 2016
Total Equity
Equity Ratio 0.47 0.49 0.55 0.57 0.54
Total Asset
Bata
Ratio Formula
2012 2013 2014 2015 2016
Inventory Cost of Goods Sold
2.73 2.45 2.30 2.24 1.97
Turnover Ratio Average Inventory
Bata
Ratio Formula
2012 2013 2014 2015 2016
Receivables Net Credit Sale
31.61 22.13 18.13 12.51 9.13
Turnover Ratio Average Account Receivables
Bata
Ratio Formula
2012 2013 2014 2015 2016
Average Average Account Receivables
collection 11.39 20.18 20.58 38.84 42.29
(Annual sales ÷ 365 days)
period
Bata
Ratio Formula
2012 2013 2014 2015 2016
Accounts Total Purchase
payable 3.32 3.35 3.43 3.66 3.22
Average Accounts Payable
turnover ratio
Bata
Ratio Formula
2012 2013 2014 2015 2016
Average Average Accounts Payable
141.87 146.99 150.85 139.34 158.04
payment period(Total Credit Purchases/Days in Period)
Bata
Ratio Formula
2012 2013 2014 2015 2016
Asset turnover Net Sales
0.49 0.46 0.44 0.43 0.37
ratio Average Total Asset
Bata
Ratio Formula
2012 2013 2014 2015 2016
Fixed assets Net Sales
8.39 8.45 7.64 8.12 8.92
turnover ratioFixed Asset - Accumulated Depreciation
Bata
Ratio Formula
2012 2013 2014 2015 2016
Debt to equity Total Liabilities
1.15 1.04 0.82 0.77 0.84
ratio
Debt to equity
1.15 1.04 0.82 0.77 0.84
ratio Total Equity
Bata
Ratio Formula
2012 2013 2014 2015 2016
Fixed assets to Fixed Asset
6.44 6.82 7.73 7.67 7.20
equity ratio Stockholder's Equity
Bata
Ratio Formula
2012 2013 2014 2015 2016
Current assets to Current Asset
21.68 26.05 25.38 29.82 39.33
equity ratio Stockholder's Equity
Bata
Ratio Formula
2012 2013 2014 2015 2016
P/E Ratio
Time Series Analaysis
Current Ratio
2.50
2.00
1.50
Times
1.00
0.50
-
2012 2013 2014 2015 2016
Year
1.50
Times
1.00
0.50
-
2012 2013 2014 2015 2016
Year
20.00
15.00
10.00
5.00
-
2012 2013 2014 2015 2016
Year
30.00%
20.00%
10.00%
0.00%
2012 2013 2014 2015 2016
Year
250.00
200.00
150.00
100.00
50.00
0.00
2012 2013 2014 2015 2016
Year
8.00%
6.00%
4.00%
2.00%
0.00%
2012 2013 2014 2015 2016
Year
20.00%
15.00%
Time Series Analaysis
Return on Common Equity Ratio
40.00%
35.00%
30.00%
25.00%
Percentage
20.00%
15.00%
10.00%
5.00%
0.00%
2012 2013 2014 2015 2016
Year
50.00
40.00
30.00
20.00
10.00
-
2012 2013 2014 2015 2016
Year
50.00
40.00
30.00
20.00
10.00
-
2012 2013 2014 2015 2016
Year
Current Ratio
Bata Apex
1.95 1.08
1.63 0.88
Bata Apex
43% 80%
Bata Apex
295.83 1.27
Net Profit Margin
Bata Apex
9.76% 0.46%
)/Average Collection Period Ratio
BATA
Account Name 2012 2013
Assets
Property, plant and equipment 880,326,133.00 932,544,605.00
Capital work in progress 2,059,472.00
Prepayments of rent 132,100,000.00 113,965,000.00
Deferred tax assets
Investment in CDBL
Non-current assets 1,014,485,605.00 1,046,509,605.00
Inventories 1,888,784,523.00 2,167,843,253.00
Accounts receivable 276,562,580.00 435,657,233.00
Advances, deposits and prepayments 566,731,442.00 702,987,654.00
Cash and cash equivalents 233,459,170.00 257,439,710.00
Total current assets 2,965,537,715.00 3,563,927,850.00
Total assets 3,980,023,320.00 4,610,437,455.00
Equity
Share capital 136,800,000.00 136,800,000.00
Share Premium
Dividend Equalization Fund
Reserves and surplus 1,717,200,579.00 2,119,884,143.00
Retained Earnings
Total equity 1,854,000,579.00 2,256,684,143.00
Liabilities
Long Term Borrowings Net off cureent Maturity
Retirement Benefit Obligations-Gratuity
Deferred liability 123,817,664.00 134,506,744.00
Deferred tax liability 12,300,000.00 14,500,000.00
Non-current liabilities 136,117,664.00 149,006,744.00
Short term borrowings
Long Term Borrowings - cureent Maturity
Creditors for goods 353,751,438.00 460,953,222.00
Creditors for expenses 420,194,568.00 443,624,893.00
Creditors for other finance 241,388,294.00 273,340,269.00
Accrued expenses 385,280,477.00 375,921,784.00
Interest Payable
Provition for Taxation
Unclaimed dividend 530,956,889.00 586,559,130.00
Current tax liabilities 58,333,411.00 64,347,270.00
Total current liabilities 1,989,905,077.00 2,204,746,568.00
Total liabilities 2,126,022,741.00 2,353,753,312.00
Total equity and liabilities 3,980,023,320.00 4,610,437,455.00
- -
BATA
Account Name 2012 2013
Revenue 7,384,505,735.00 7,878,975,170.00
Cost of sales (4,718,506,064.00) (4,857,762,141.00)
Gross profit 2,665,999,671.00 3,021,213,029.00
Exchange gain/(loss) (4,130,083.00) 4,351,351.00
Other income 26,776,981.00 18,424,860.00
Administration, selling and distribution expenses (1,683,027,051.00) (1,837,320,706.00)
Audit Fee & other professional fee
Operating profit 1,005,619,518.00 1,206,668,534.00
Finance income 21,335,940.00 13,361,966.00
Finance expense (4,440,402.00) (6,047,801.00)
Net finance income 16,895,538.00 7,314,165.00
Profit before contribution to wppf 1,022,515,056.00 1,213,982,699.00
Contribution to workers' profit participation fund (51,125,753.00) (60,699,135.00)
Profit before tax 971,389,303.00 1,153,283,564.00
Income tax expense
Current tax 288,673,000.00 338,000,000.00
Deferred tax 10,800,000.00 2,200,000.00
Total amount of tax 299,473,000.00 340,200,000.00
Profit for the year 671,916,303.00 813,083,564.00
Other comprehensive income
Total comprehensive income 671,916,303.00 813,083,564.00
Earnings per share:
Basic & diluted earnings per share (par value tk 10) in t 49.12 59.44
BATA APEX
2014 2015 2016 IA'2015
562,974,607.00
262,702,780.00
162,343,000.00 177,589,000.00 280,582,630.00
750,000.00
163,093,000.00 177,589,000.00 280,582,630.00 825,677,387.00
7,412,869,956.00
278,070,255.00
526,075,948.00 430,751,625.00 892,815,692.00 374,387,168.00
346,800,443.00 467,139,166.00 544,205,086.00 679,309,740.00
262,185,527.00 312,235,403.00 373,452,941.00
382,765,944.00 410,874,941.00 351,210,952.00 239,956,055.00
5,195,456.00
418,297,572.00
68,717,138.00 75,879,187.00 80,837,261.00 12,822,504.00
346,085,303.00 397,115,839.00 474,531,090.00
1,932,630,303.00 2,093,996,161.00 2,717,053,022.00 9,420,908,706.00
2,095,723,303.00 2,271,585,161.00 2,997,635,652.00 10,246,586,093.00
4,666,747,196.00 5,236,593,585.00 6,554,222,082.00 12,874,385,574.00
- - -
BATA APEX
2014 2015 2016 IA'2015
8,076,995,037.00 8,522,801,619.00 8,784,553,317.00 11,348,848,158.00
(4,945,486,549.00) (5,094,404,901.00) (4,967,238,013.00) (9,446,476,343.00)
3,131,508,488.00 3,428,396,718.00 3,817,315,304.00 1,902,371,815.00
6,886,918.00 5,239,590.00 1,500,181.00
20,221,586.00 8,259,742.00 1,789,826.00
(2,096,017,729.00) (2,195,830,942.00) (2,347,516,714.00) (1,183,561,097.00)
(2,016,096.00)
1,062,599,263.00 1,246,065,108.00 1,473,088,597.00 716,794,622.00
13,846,600.00 28,842,956.00 27,863,144.00 2,584,442.00
(4,951,020.00) (4,309,610.00) (3,486,472.00) (564,595,223.00)
8,895,580.00 24,533,346.00 24,376,672.00 154,783,841.00
1,071,494,843.00 1,270,598,454.00 1,497,465,269.00
(53,574,742.00) (63,529,923.00) (74,873,263.00) (7,370,659.00)
1,017,920,101.00 1,207,068,531.00 1,422,592,006.00 147,413,182.00
(317,250,000.00) (375,324,000.00) (379,574,000.00) (95,072,541.00)