349749672-Financial-Statement-Analysis-of-Pran-RFL-Group-Limited.pptx

EDFWEGSRAD

1. Financial Statement Analysis of PRAN-RFL Group Limited

2. Prepared for: Prof. Md. Abu Taleb Course Instructor Department of Banking and Insurance University of Dhaka Prepared by: Sandy Xavier Corraya ID: 51428011 Batch: 28 th

3. PRAN-RFL Group – At a glance PRAN: Operation started at 1980, as fruits and vegetables processor. PRAN RFL merger completion: 1981.

4. Objective of the study Main Objective: to analyze the financial statement of PRAN-RFL Group. Secondary Objectives: To identify the present financial system of PRAN-RFL Group in Bangladesh. To analyze the balance sheet items of PRAN-RFL Group in Bangladesh. To generate financial ratios from the balance sheet information and analyze the financial ratios. To prescribe appropriate recommendation and suggestion to overcome existing problems of PRAN-RFL Group.

5. Horizontal Analysis: Income Statement Horizontal Analysis For the Year of 2012 & 2013 For the Year of 2013 & 2014   Amount Percent Amount Percent Sales 75363373 5.10% 172770833 11.11% Cost of Goods Sold 57446835 4.99% 144405513 11.95% Gross Profit 17916538 5.47% 28365320 8.21% Operating Profit 524578 0.75% 3657301 5.18% Profit Before Taxation 608733 0.91% 3060462 4.52% Profit After Taxation 2612293 5.00% 594226 1.08%

6. Vertical Analysis   Percent Percent Percent   For the year of 2012 For the year of 2013 For the year of 2014 Assets:       Property, Plant & Equipment 18.81% 17.34% 18.48% Current Assets 40.60% 41.33% 40.76% Inventories 27.89% 28.46% 27.87% Accounts Receivable 3.11% 3.01% 4.05% Advance, Deposits & Prepayments 7.62% 8.60% 7.98% Cash & Cash Equivalents 1.98% 1.26% 0.86% Shareholders’ Equity and Liabilities       Shareholders’ equity: 22.28% 23.67% 26.33% Share Capital 4.17% 4.14% 4.32% Share Premium 2.09% 2.07% 2.16% Reserve & Surplus 16.02% 17.45% 0.87% Long Term Loans-Secured 5.90% 4.43% 2.31% Current Liabilities: 29.77% 29.28% 29.26%

7. Ratio Analysis 2013-2014 2014-2015 Return on Assets 3.88% 4.58% Return on Equity 11.33% 12.23% Net Profit Margin 3.45% 3.53% Gross Profit Margin 21.80% 22.16%

8. Ratio Analysis 2013-2014 2014-2015 Current Ratio 1.26 1.36 Debt Ratio 63.31 60.03 Asset Turnover Ratio 1.12 1.3 Equity Ratio 56.86 65.27

9. Conclusion