1.

Current Ratio=Current assets/Current liability

Here,
Current asset= Inventories+ Trade & Other Receivables+ Advances, Deposits & Pre-
payments + Investments+ Cash & Cash Equivalents
=1,241,582,497+225,707,484+935,762,144+4,062,349,340+804,260,075
= 7,269,661,540
Current liability= Short-term Loans and Overdraft+ Long-term Loans-Current Portion+
Lease Finance-Current Portion+ Interest Payable Creditors for Goods+ Creditors for
Services+ Accrued Expenses+ Advance against Sales+ Liabilities for Other Finance
+Provision for Taxation +Unclaimed Dividend+ Employee Benefit Obligations
= 820,993,054+ 251,035,767 + 2,701,587+ 490,033 + 527,504,597 + 10,673,084+
155,508,752+ 241,732,325+ 138,501,893 + 232,079,826 + 205,576,988 + 273,041,895
= 2,859,839,801
So, Current ratio=7269661540/2859839801=2.5419:1
2.Quick ratio=Quick asset/Quick liability
Here, Quick asset=Current asset-Inventories- Advances, Deposits & Pre-
payments= =7,269,661,540-1,241,582,497-935,762,144
=5,092,316,899
Quick liability=Current liability- Short-term Loans and Overdraft
=2,859,839,801- 820,993,054
=2,038,846,747
So, Quick ratio=5,092,316,899/2,038,846,747
=2.498:1
 3. Inventory Turnover Ratio=Cost of goods sold/Average inventory

Here, Cost of goods sold=2,644,903,536

Average inventory=(Opening inventory + closing inventory)/2
= (1,241,582,497 + 1,253,065,390 )/2
= 2,494,647,887/2= 1,247,323,943.5
So, Inventory Turn Over Ratio= 2,644,903,536/1,247,323,943.5=2.12 times
 4.Debt –Equity Ratio=Long term debt/Shareholders' Equity

Here, Total debt=

Shareholders' Equity=Share Capital + Retained Earnings
=1,999,388,860 + 5,774,500,805
= 7,773,889,665
Long term debt=383,406,103
So, Debt-Equity ratio= 383,406,103/ 7,773,889,665
= 0.0493
 5.Debt –Capital ratio=Long term debt/Share capital

Here, Share capital= 1,999,388,860

So, Debt- Capital ratio= 383,406,103 /1,999,388,860
=0.1918
6. Gross Profit ratio=(Gross profit/Net sale)*100
= (1,318,410,628/ 3,963,314,164 )*100
=33.27%
7.Net Profit ratio=(Net profit after tax/Net sale)*100
=( 557,581,039 /3,963,314,164)*100
=14.07%
8.Earning Per Share(EPS)=Total Comprehensive Income/Number of share
Here, Total Comprehensive Income=557,581,039
Number of share=199,938,886
So, EPS=557,581,039/199,938,886
=2.79 taka
9.Return On Equity(ROE)=Net Income/Equity Capital*100
=557,581,039/ 7,773,889,665*100
=7.17%
10.Return on Asset(ROA)= Net Income/Total Asset *100
=557,581,039/11,158,323,301 *100
=4.99%
11.Dividend Per Share(DPS)=Dividend/Number of share
Here, Dividend Paid =143,151
Number of share=199,938,886
So, DPS=143,151/199,938,886
=.000715 taka
12.Dvidend payout ratio=DPS /EPS
=0.000715/2.79*100
=.026%