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Ziaul Haque
ID :15-01-52-017
Sumit Chakraborty
ID :15-01-51-035
MBA:702
A ASSIGNMENT ON
Analysis of the financial statements
of ACI Limited
AA
Submitted To:
Dr. Mohammad Tareq
Assistant Professor
Department of Accounting Information System
University of Dhaka
Submitted By:
NAME
ID
Md.Ziaul Haque
15-01-52-017
Sumit Chakraborty
15-01-51-035
Introduction:
ACI's mission is to achieve business excellence through quality by
understanding, accepting, meeting and exceeding customer expectations.
ACI follows International Standards on Quality Management System to ensure
consistent quality of products and services to achieve customer satisfaction.
ACI also meets all national regulatory requirements relating to its current
businesses and ensures that current Good Manufacturing Practices (cGMP) as
recommended by World Health Organization is followed properly. ACI has
been accepted as a Founding Member of the Community of Global Growth
Companies by the World Economic Forum which is the most prestigious
business networking organization.
Mission:
ACIs mission is to enrich the quality of life of people through responsible
application of knowledge, skills and technology. ACI is committed to the
pursuit of excellence through world-class products, innovative processes and
empowered employees to provide the highest level of satisfaction to its
customers.
Vision:
To realize the mission ACI will:
Provide products and services of high and consistent quality, ensuring value for money to
its customers.
Encourage and assist in the qualitative improvement of the services of its suppliers and
distributors.
Values:
1.Quality.
2. Customer focus.
3.Fairness.
4.Transparency.
5.Continuous improvement.
6.Innovation.
Business Units:
1.Pharmaceuticals.
ACI carries the legacy of ICI- world renowned British Multinational in providing the people of
Bangladesh with quality medicines and healthcare products. Its state-of-the art pharmaceutical
plant represents Bangladesh's quest for a truly world class manufacturing facility. ACI's rich
heritage leads to innovative and higher value added formulations.
The comprehensive product range of ACI pharmaceuticals include products from all major
therapeutic classes and in various dosage forms like tablet, capsule, dry powder, liquid, cream,
gel, ointment, ophthalmic and injectable. ACI Pharma also has state of the art plant on Novel
Drug Delivery System (NDDS). It produces world class Modified Release drug and medicine to
cater the requirement of pharmaceutical manufacturer of domestic and international market.
It exports high quality pharmaceuticals to a good number of countries of Asia, Africa & South
America.
3.Agribusiness.
ACI Agribusiness is the largest integrator in Bangladesh in Agriculture, Livestock and Fisheries
and deals with Crop Protection, Seed, Fertilizer, Agrimachineries, and Animal Health products.
These businesses have glorified presence in Bangladesh.
CC & PH supplies crop protection chemicals, Seed supplies Hybrid Rice, vegetable and Maize
seeds, Fertilizer Supplies Micronutrient and Foiler fertilizer, Agrimachineries supplies Tractors,
Power Tiller and Harvester and Animal Health supplies high quality Nutritional, Veterinary and
Poultry medicines and vaccines.
ACI Agribusiness is having strong partnership with national and international R & D companies,
universities and research institutions. Before introducing any product, it is elaborately tested in
2012
2013
2014
ROE
11.06%
14.26%
15.53%
ROA
4.48%
5.50%
6.29%
37%
39.85%
41.97%
5.63%
7.15%
7.71%
Current Ratio
1.17
1.17
1.18
0.87
0.85
0.83
0.79
0.77
0.81
132.97 days
140.79 days
Debt to Equity
116.85
days
109%
100%
96%
Equity Ratio
2.60
2.58
2.35
EPS
6.26 Tk
7.29 Tk
7.54 Tk
1.60 Tk
1.37 Tk
1.32 Tk
PER
=6.29%.
3.As a short-term creditor for either ACI or company X.We providing credit
to ACI limited.When providing short-term credit we will analysis current ratio
and Acid test ratio.Here ACI company current ration is 2012-1.17,20131.17,2014-1.18 and Acid test is 2012-0.87,2013-0.85,2014-0.83.Company X
current ratio is 2012-4.1,2013-4.3,2014-4.4 and Acid test ratio is 20123.3,2012-3.3,2014-3.0.standard current ratio is 1.5.ACI company current ratio
is nearest to standard but company-X current ration is upper the
standard.Higher than this mean`s more liquidity for the company but
indicate`s unprofitable investment of current asset.Standard Acid test ratio is
0.80.ACI company Acid Test ratio is nearest to standard but company Acid
Test ratio is upper the standard.So,we providing short term loan to ACI
company.
4. Buying share either ACI and company X we prefer company X
because,buying bond is deretmined to EPS Ratio.Company X EPS ratio is
much higher than ACI.
5.Buying share either ACI and company X.We prefer ACI because,buying
share determine to debt to equity ratio.The standard is debt to equity ratio is
100%.ACI company debt to equity ratio is nearest to standard.2012 is
109%,2013 is 100% and 2014 is 96%.In company-X debt to equity ratio is
below the standard 2012 is 95%,2013 is 89% and 2014 is 92%.