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www.company.com
WELCOME TO THE
PRESENTATIONON
www.company.com
Name Id. No.
Tarik Salman 143 051 029
Md. Shakhawatul Islam 143 051 070
Shafat Rahman 143 051 047
Md. Khoshnur Alam 143 051 020
Md. Anisul Haque Tareque 142 051 086
We Are
www.company.com
Shinepukur Ceramics Limited (SCL) was incorporated in
Bangladesh on 26th January 1997 and commenced its
manufacturing operation in 1999. The Company was converted
to a Public Limited Company on 7th May 2008. The Shares of
the Company have been listed in the Dhaka Stock Exchange
(DSE) and Chittagong Stock Exchange (CSE) on 18th November
2008 under the DSE and CSE Direct Listing Regulations 2006.
SCL has no subsidiary or associate-Company. Bangladesh
Export Import Company (Beximco) Ltd owns its 100% shares,
thereby becoming its holding Company.
Company Profile
www.company.com
Each of our activities must benefit and add value to the
common wealth of our society. We firmly believe that, in
the final analysis we are accountable to each of the
constituents with whom we interact; namely: our
employees, our customers, our business associates, our
fellow citizens and our shareholders.
Company Mission
Company Vision
To be regarded as world class ceramics
company through product.
www.company.com
Board of Directors
Chairmen: A.S.F. Rahman
Vice Chairmen: Salman F. Rahman
Director: O.K. Chowdhury & Iqbal Ahmed
www.company.com
Porcelain
Products
Bone China
Ivory China
Plain Porcelain
High Alumina Porcelain
Satin China
www.company.com
Ratio Analysis
Ratio analysis is used to evaluate various aspects of a
company’s operating and financial performance such as its
efficiency, liquidity, profitability and solvency. The ratios
are categorized as Short-term Solvency Ratios, Debt
Management Ratios, Asset Management Ratios,
Profitability Ratios and Market Value Ratios.
www.company.com
Items & Amounts
Items 2011 2012 2013
Gross Profit 653,104,250 674,037,754 477,671,044
Cost of Goods Sold 1,248,024,942 1,268,312,998 1,226,896,190
Net Sales 1,901,129,192 1,942,350,752 1,704,567,234
Net Profit 168,768,102 90,285,057 11,801,568
Sales 1,901,129,192 1,942,350,752 1,704,567,234
Capital Employed 3,594,603,758 3,572,722,968 3,437,927,613
Owner's Capital 4,499,760,423 4,544,462,049 4,487,866,589
Current Assets 1,617,231,951 1,796,412,804 1,710,385,576
Current Liabilities 1,648,906,953 1,772,067,117 1,756,989,717
Stock Or Inventory 891,674,750 845,059,407 912,642,408
Average Stock 330,676,340 326,749,984 337,857,421
www.company.com
Mark Up Ratio
Here in these graph we can see that in 2012 the markup ratio is
increase to 53.14% which was previously 52.33% as because of the
gross profit was increased. But in 2013 their business was fall down
that’s why their gross profit decreases and the markup ratio is now
only 38.93%.
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
Mark Up in 2011
Mark Up in 2012
Mark Up in 2013
Mark Up Ratio 52.33% 53.14% 38.93%
Mar
kup
Rat
io
Mark Up Ratio
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Gross Margin Ratio
As shown, in 2012 there net sales increased, that’s why the gross
margin ratio was increased to 34.70% which was previously 34.35%.
Although the sales of 2012 was more than in 2011 but the gross profit
did not increased as much as they sells. But in 2013 the sales goes
down, so there net sales was decreased as well as the gross profit. So
in 2013 the gross margin ratio reaches only 28.02%.
0.00%10.00%20.00%30.00%40.00%
Margin or Gross Profit Percentage
2011
Margin or Gross Profit Percentage
2012
Margin or Gross Profit Percentage
2013Gross Margin Ratio 34.35% 34.70% 28.02%
Mar
gin
or G
ross
Prof
it P
erce
ntag
e
Gross Margin Ratio
www.company.com
Profit Margin Ratio
In this profit margin ratio graph we clearly saw that the profit
margin was fall down in 2012, and goes to 4.65% profit only. That
was 8.88% in 2011. But in 2013 their net profit was too low then the
previous years. That’s why the profit margin ratio goes to the bottom
and near to 0(zero) it’s only 0.69%. Because operating expense was
dramatically high in 2013.
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Return on Capital Employed Ratio
In 2012 the return on capital employed goes to 2.53%, which was
4.69% in 2011. But because of the company’s business fall down in
2013, the net profit was very low. That’s why the return on capital
employed ratio was only 0.34%.
www.company.com
Return on Capital Invested / Equity Ratio
The return on capital invested ratio or the equity ratio in 2012 was
1.99%. In 2011 that was 3.75%. But in 2013 the net profit was too
lower than the previous year’s. The return on capital invested was
only 0.26%.
www.company.com
Current Ratio
From this ratio table we can see that in 2011 the current ratio of the
company was 0.98 and in 2012 the ratio increased to 1.01, these
occurred because both the Current Assets & Current Liability
increased in 2012. In 2013 the Current Ratio again decreased
because the Current Liability increased more than the previous year
and also the Current Assets increased but not like the Current
Liability. The current ratio was 0.97 in 2013.
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Acid Test / Quick Ratio
The standard value of acid test ratio is 1:1. But company acid test
ratio was 0.54:1 in 2012. This was 0.44:1 in 2011. In 2012 the current
asset was higher as well as their current liabilities. In 2013 SCL’s
stock or inventory increased but their current asset decreased.
That’s why their quick ratio in 2013 was 0.45:1.
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Stock Turnover Ratio
Efficiency ratio calculates the turnover of receivables, the payment
of liabilities. In 2012 it was 3.88 times. Previous year it was 3.77
times. As because the cost of goods sold was increased and average
stock was decreased. But in 2013 the cost of goods sold and average
stocks both are decreased. That’s why the stock turnover ratio in
2013 was 3.63.
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Findings
Ceramic manufacturers pay high tariff on gas compared
to other sectors.
The industry faces high import duty on certain ceramic
raw materials from 7.5 percent to 15 percent. Besides, this
sector pays high Value Added Tax (VAT) of 15 percent on
produced goods.
They are 100% Export Company. So they tried to produce
that product what is taken from ordered.
Return on Equity, Profit Margin, Return on Assets all
were negative but when they set the packaging plant then all
ratios start to increase.
www.company.com
Due to globalization customers are now becoming
connecting to another including manufacturers but SCL is
far behind (feedback).
We have noticed that SCL is not involved in any kind of
visible promotion for their brand and products.
They must introduce some new product line; ceramics
product for bathroom items, bathtub, basin, commode,
pans, tiles and other’s toilet accessories.
Recommendation
www.company.com
Shinepukur Ceramics should increase the annual budget
for merchandising expenses.
Shinepukur Ceramics should cover as much outlet it can
ensuring the availability of the brands.
Shinepukur Ceramics can arrange cultural programs like–
verities shows, folk concerts etc under its brand to improve
brand image in the mind of people.
Shinepukur Ceramics may be sincere about their local
market then their profit will increase.
Preparedness for meeting the challenge of globalization
under WTO environment
Recommendation Cont…
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