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Income Statement:
Description Audited 2015 (%) Audited 2017 (%)
Turnover 100.00 110.27
Cost of Sales 100.00 110.59
Gross Profit 100.00 134.07
Operating Profit 100.00 115.73
Profit after Tax 100.00 102.49
Vertical Analysis : Meghna Cement Mills Ltd.
Balance Sheet
Description Audited 2016 (%) Audited 2017 (%)
Current Assets 77.00 77.00
Non-current Assets 23.00 23.00
Total Assets 100.00 100.00
Current Liabilities 73.00 74.00
Non-current Liabilities 10.00 9.00
Total Equity 17.00 18.00
Total Liability & Equity 100.00 100.00
Income Statement:
Description Audited 2015 (%) Audited 2017 (%)
Turnover 100% 100%
Cost of Sales 89% 89%
Gross Profit 9% 11%
Operating Profit 7% 7%
Profit after Tax 1% 1%
Ratio Analysis : Meghna Cement Mills Ltd.
Liquidity Ratio: Current Ratio
Current Ratio
Current Ratio
1.09
3
1.08
2.5
1.07
2
1.06
1.5
1.05
1
1.04
0.5
1.03
0
1
Year 2015 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017
Year 2015 Year 2017 Meghna Cement Crown Cement Heidelberg Confidence Holcim
Ratio Analysis : Meghna Cement Mills Ltd.
Liquidity Ratio: Quick/Acid
Quick/Acid Quick/Acid
0.91 2.5
0.9
0.89 2
0.88
0.87 1.5
0.86
0.85 1
0.84
0.83
0.5
0.82
0.81
0
1
Year 2015 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017
Year 2015 Year 2017 Meghna Cement Crown Cement Heidelberg Confidence Holcim
Ratio Analysis : Meghna Cement Mills Ltd.
Profitability Ratio
1.40%
20.00%
1.38%
1.36%
15.00%
1.34%
1.32% 10.00%
1.30%
5.00%
1.28%
1.26%
0.00%
1
Year 2015 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017
Year 2015 Year 2017 Meghna Cement Crown Cement Heidelberg Confidence Holcim
Ratio Analysis : Meghna Cement Mills Ltd.
Profitability Ratio
8.25%
25.00%
8.20%
20.00%
8.15%
15.00%
8.10%
8.05% 10.00%
8.00% 5.00%
7.95%
0.00%
1
Year 2015 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017 Year 2016 Year 2017
Year 2015 Year 2017 Meghna Cement Crown Cement Heidelberg Confidence Holcim
Ratio Analysis : Meghna Cement Mills Ltd.
Efficiency Ratio
1.06
7.1
1.04
1.02
7.05
1
0.98 7
0.96
0.94 6.95
Year 2015 Year 2017 Year 2015 Year 2017
Ratio Analysis : Meghna Cement Mills Ltd.
Solvency Ratio
82.35%
466%
82.34%
82.34% 465%
Year 2015 Year 2017 Year 2015 Year 2017
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