S Alam

2008
Current Asset
Stocks
2,935,437,852
Book Debts
882,989,812
Investment
Loan to S. Alam Power Generation Ltd
Advances, Deposits & Payments
162,545,451
Cash & Bank Balances
65,842,362
Total
4,046,815,477
Current Liabilities
Creditors & Accruals
681,874,676
Advances against sales
18,504,975
Short term Bank Loans
2,816,010,992
Provisions for Workers' Profit Participation Fund
8,434,157
Income Tax Payable
Unclaimed Dividend
27,558,842
Current portion of term loan
142,398,600
Proposed Dividend
90,686,160
Total
3,785,468,402
Ratio Analysis
Current Ratio
Quick Ratio
Cash Ratio
Accounts Receivable Turnover
Average Collection Period
Inventory Turnover Ratio
Inventory Conversion Period
Payable turnover Ratio
Payment Deferel Time
Cash Conversion Cycle

1.069039561
0.29
0.017393452
2
210.77
0.358081534
1005.357622
1.50
239.8729104
976.26

2009

2010

3,149,557,029
826,940,279
1,400,000
1,311,757
82,818,550
33,857,003
4,095,884,618

3,972,056,127
120,685,452
268,400,000
7,924,852
146,455,965
602,596,148
5,118,118,544

645,113,924
8,622,963
2,614,957,683
10,377,356
38,806,130
7,367,964
360,531,000
80,017,200
3,765,794,220

685,068,260
17,514,201
2,587,165,036
13,447,572
108,173,554
10,143,837
376,800,000
134,142,420
3,932,454,880

1.087654922
0.25
0.008990667
2.101654948
171.29
0.40
901.16
1.92
187.05
885.41

1.301507252
0.29
0.153236634
15.51373489
23.21
0.337690726
1066.064219
1.91
188.57
900.70

Cash & Bank Balance

65,842,362
33,857,003
602,596,148
Modified Accounts Receivable
366,017,681.68 433,469,276.63 112,906,187.19
Modified Inventories
-5262242203
-4734490471
-7790351964
Investment
1,400,000
268,400,000
Loan to S. Alam Power Generation Ltd
1,311,757
7,924,852
Advances, Deposits & Payments
162,545,451
82,818,550
146,455,965
Total
(4,667,836,708) (4,181,633,884) (6,652,068,812)
Modified Accounts Payable
233,707,136
Short term Bank Loans
2,816,010,992
Provisions for Workers' Profit Participation Fund
8,434,157
Income Tax Payable
Unclaimed Dividend
27,558,842

314,067,615
2,614,957,683
10,377,356
38,806,130
7,367,964

334,572,056
2,587,165,036
13,447,572
108,173,554
10,143,837

Current portion of term loan

Proposed Dividend
Total

142,398,600
90,686,160
3,318,795,887

360,531,000
80,017,200
3,426,124,948

376,800,000
134,142,420
3,564,444,475

Comprehensive Liquidity Index

-1.406485022

-1.220514122

-1.866228765

Net Liquidity Balance

(2,750,168,630) (2,579,700,680) (1,716,168,888)

2008
Net Turnover
1,508,149,013
Cost of Goods Sold 1,051,126,090
Gross Profit
457,022,923

2009
2010
1,737,943,129 1,872,282,108
1,258,200,116 1,341,326,517
479,743,013
530,955,591

Current Assets
Inventories
Accounts Receivables
Due From Affilited Company
Advances, Deposits and Pre-payments
Cash & Bank Balance
Total

Current Liabilities
Short term Liabilities
Liabilities for Expenses
Advance against Sales
Long Term Loan -Current portion
Liability against Share application Money
Due to affiliated companies
Provision for Income Tax
Provision for WPPF and Welfare Fund
Other Liabilities
Total

Ratio Analysis
Current Ratio
Quick Ratio
Cash Ratio
Accounts Receivable Turnover
Average Collection Period
Inventory Turnover Ratio
Inventory Conversion Period
Payable turnover Ratio
Payment Deferel Time
Cash Conversion Cycle

2008

Balance Sheet
2009

2,615,913,391
377,728,509
387,356,311
307,082,700
1,439,357,882
5,127,438,793

3,303,134,020
762,047,139
893,362,894
2,241,976,912
189,064,696
7,389,585,661

5,721,109,289
48,614,146
46,548,082
370,344,383
960,549,736

15,742,045
7,162,907,681

7,272,573,290
75,398,829
348,124,235
415,346,724
51,871,335
71,535,777
5,000
56,891,460
43,090,382
8,334,837,032

0.715832037
0.35
0.20
14.52
24.80
2.60
138.59
71.40
5.04
158.35

0.8865903
0.49
0.02
20.79
17.32
4.80
75.05
33.67
10.69
81.68

Balance Sheet
2010
4,349,499,048
942,650,434
2,396,843,662
1,313,763,159
187,174,200
9,189,930,503

2008
5,483,534,721
6,794,902,299
(1,311,367,578)

Turnover
Less: Cost of goods Sold
Gross Profit/(Loss)

Payable turnover Ratio

80.00
70.00

60.00
Ratio

8,995,462,049
100,702,864
311,952,056
707,344,069
8,026,824
158,377,250
3,335,093
56,891,460
43,090,382
10,385,182,047

50.00
40.00

30.00
20.00
10.00
0.00

0.884907983
0.47
0.02
23.44
15.36
5.08
70.86
48.16
7.47
78.74

Year

Cash Conversion Cycle

160.00
140.00
120.00
100.00

Days

80.00
60.00
40.00

20.00
0.00
Year

Profit Loss Statement

2009
15,843,586,337
14,260,296,021
1,583,290,316

Payable turnover Ratio

Cash Conversion Cycle

2010
22,098,026,402
19,874,313,513
2,223,712,889