Ratio Analysis of Lafarge Surma Cement

In: Business and Management

Submitted By shadzad
Words 2345
Pages 10
| |
|United International University |
|Assignment |
|On |
|Ratio Analysis of Lafarge Surma Cement |
| |
| |
| |
| |
| |
| |
| |
| |

Similar Documents

Ratio Analysis

...Performance evaluation and ratio analysis of Pharmaceutical Company in Bangladesh Faruk Hossan Md Ahsan Habib Supervisor: José Ferraz Nunes Examiner: Bengt Kjellén Master‟s thesis in international Business 15 ECTS Department of Economic and Informatics University West Spring term 2010 0 ABSTRACT The thesis applies performance evaluation of pharmaceutical company in Bangladesh. It means evaluate how well the company performs. The main aim is achieved through ratio analysis of two pharmaceutical (Beximco and Square pharmaceutical) companies in Bangladesh. The main data collection from the annual financial reports on Beximco and square pharmaceutical companies in 2007 to 2008.Different financial ratio are evaluated such liquidity ratios, asset management ratios, profitability ratios, market value ratios, debt management ratios and finally measure the best performance between two companies. The mathematical calculation was establish for ratio analysis between two companies from 2007-2008.It is most important factors for performance evaluation. The graphical analysis and comparisons are applies between two companies for measurement of all types of financial ratio analysis. Liquidity ratio is conveying the ability to repay short-term creditors and it total cash. It determines perform of short term creditor of both pharmaceutical companies under the three categories such as current ratio, quick ratio and cash ratio. Asset management ratio is measurement how to......

Words: 12872 - Pages: 52

Ratio Analysis

...[pic] Incorporated in 1981, Cherat Cement is a premier name in the filed of cement manufacturing. The Company is listed on Karachi, Lahore and Islamabad Stock Exchanges. The Factory, located near Nowshera, N.W.F.P, is built on land bordering the Cherat Hills, the Company’s source of high quality limestone. Cherat Cement has an ISO 9001:2000 certification and manufacturers high quality grey Portland cement using modern and sophisticated production facilities. It is also equipped with advanced production and quality control systems. It is one of the leading producers and suppliers of cement in N.W.F.P and Punjab and enjoys strong brand loyalty amongst its quality conscious customers. Through its exports, Cherat has become Afghanistan’s leading brand. [pic] Bestway Cement Limited is part of the Bestway Group of the United Kingdom. The Group has a well diversified portfolio incorporating within its folds cement manufacturing, global banking, wholesale cash & carry business, a string of retail outlets, real estate investment, ethnic food and beverage import and distribution and milling of rice. Bestway is the second largest cement producer in Pakistan and joint owner of Pakistan’s third largest bank, United Bank Limited. The group is the largest overseas Pakistani investor with investments in excess of US Dollars 1 billion and a global workforce of over 22,000 people spread over four continents. In response to successive governments’ efforts to attract foreign......

Words: 684 - Pages: 3

Ratio Analysis

...significance of Ratio Analysis 8 1.1.2 Limitations 11 1.1.3 Classifications of ratios 13 1.2 Research Methodology 33 1.2.1 Need for the study 33 1.2.2 Scope of the study 33 1.2.3 Objectives of the study 33 1.2.4 Data sources 34 1.2.5 Limitations 34 Chapter 2. Profiles 35 2.1 Company profile 36 Chapter 3. Review of Literature 55 Chapter 4. Data Analysis 59 Chapter 5. Findings 86 Chapter 6. Suggestions 88 * Bibliography 90 LIST OF TABLES Sl. No | Table No | Title of the tables | Page No | 12345678910111213141516171819202122 | | Current RatioQuick RatioCash RatioNetworking capital RatioDebt RatioDebt equity RatioCapital Equity RatioInterest coverage ratioInventory turnover RatioInventory conversion PeriodDebtor turnover ratioDebt Collection of period Net Assets Turnover RatioFixed assets turnover rationCurrent assets turnover ratioTotal assets turnover ratioWorking Capital Turnover RatioNet profit ratioNet profit Based on No PATReturn on investment ratioReturn of equity ratioEarning per share ratio |......

Words: 12309 - Pages: 50

Analysis of Cement Industry

...Analysis of Indian Cement Industry 1 • Industry Structure • Regional Scenario • Demand Dynamics • Cost Structure • Ready Mix Concrete (RMC) • Demand • Key Demand Drivers • Supply • Operating Rates • Prices • Profitability • Player Profiles 2 :3 : 13 : 55 : 75 : 86 : 99 : 102 : 132 : 143 : 154 : 161 : 168 Industry Structure 3 Porter five force analysis Industry structure •As of March 2011, the installed cement capacity of large plants in India stands at approximately 284 million tonnes. •This is accounted by around 172 large cement plants. In addition to large cement plants, around 365 mini cement plants account for approximately 11 million tonnes of cement capacity in India. •The industry can be broadly classified into pan-India, regional and marginal players. Pan-India players include large players like Holcim group companies- ACC and Ambuja and Aditya Birla group company- UltraTech Cement (including Samruddhi Cement) . •Companies of both these groups are adding capacities through either greenfield or brownfield expansions. Industry structure •Players whose presence is restricted to one or two regions, with a stronghold in the markets of their respective operations are included in the category of regional players. Key examples of players included in this segment are Jaiprakash Associates (North and Central), Lafarge (concentrated in the East), India Cement (South), Shree Cement •(North), Binani Cement (North), Kesoram Industries (South), OCL......

Words: 9278 - Pages: 38

Ratio Analysis

...RATIO ANALYSIS Meaning and definition of ratio analysis: Ratio analysis is a widely used tool of financial analysis. It is defined as the systematic use of ratio to interpret the financial statements so that the strength and weaknesses of a firm as well as its historical performance and current financial condition can be determined. The term ratio refers to the numerical or quantitative relationship between two variables. Significance or Importance of ratio analysis: • It helps in evaluating the firms performance: With the help of ratio analysis conclusion can be drawn regarding several aspects such as financial health, profitability and operational efficiency of the undertaking. Ratio points out the operating efficiency of the firm i.e. whether the management has utilized the firm’s assets correctly, to increase the investor’s wealth. It ensures a fair return to its owners and secures optimum utilization of firms assets • It helps in inter-firm comparison: Ratio analysis helps in inter-firm comparison by providing necessary data. An interfirm comparison indicates relative position.It provides the relevant data for the comparison of the performance of different departments. If comparison shows a variance, the possible reasons of variations may be identified and if results are negative, the action may be intiated immediately to bring them in line. • It simplifies financial statement: The information given in the basic financial statements serves no useful Purpose unless it s......

Words: 1629 - Pages: 7

Financial Analysis Lucky Cement

...MANAGEMENT | 2014 | LUCKY CEMENTS LIMITED | FINANCIAL ANALYSIS OF YEARS 2011, 2012 & 2013 | Prof. Tariq Abbasi Zoya Siddiqui (Group Lead) Jawad Zeb Ayesha Tiwanna Beenish Wazir MBA-(A) 2K13 NUST BUSINESS SCHOOL Table of Contents Introduction…………………………………………………………………….3 Aim of study……………………………………………………………………6 SWOT and PEST Analysis…………………………………………………….7 Ratio Analysis ………………………………………………………………...10 * Common Size Analysis * DuPont Analysis * Liquidity Ratios * Profitability Ratios * Debt Management Ratios * Asset Management Ratios * Market Ratios Financial Risk Analysis (Briefly)…………………………………………….. 28 Conclusion and Recommendations………………………………………….…30 Limitations …………………………………………………………………….32 References ……………………………………………………………………..34 Acknowledgement After thanking Allah Almighty for giving us the strength and potential to develop the project at hand, we would like to express our gratitude towards our parents, our Financial Management instructor Mr. Tariq Abbasi and group members for their full dedication; kind co-operation and encouragement that made possible for us to complete the research duly. Many thanks and appreciations go to my colleagues for their timely assistance and last but not least, the people who have helped us out. Introduction The cement industry in......

Words: 6131 - Pages: 25

Fsav Lafarge

...| Financial Statement analysis and ValuationHeidelberg Cement Bangladesh Limited | | 7/22/14 | F401 | | ------------------------------------------------- Course Instruction Financial Statement Analysis and Valuation F-401 ------------------------------------------------- Submitted to Dr. Mahmood Osman Imam Professor Department of Finance University of Dhaka ------------------------------------------------- Submitted by Md. Faraz Hassan 17-026 ------------------------------------------------- Member of Section: B BBA 17th BATCH Department of Finance University of Dhaka Submission Date: 22-July-2014 Letter of transmittal 22 July, 2014 Dr.Mahmood Osman Imam Professor Department of Finance University of Dhaka Subject: Submission of the report ‘Financial Statement Analysis on ‘’Heidelberg Bangladesh Cement Ltd.’’ Dear Sir, As per the requirements of the course, Financial Statement Analysis and Valuation (F-401) offered at Department of Finance, University of Dhaka under your supervision, I submit here my report on ‘Financial Statement Analysis of Heidelberg Bangladesh CementLtd’ that you assigned me to prepare. My final report is based on data from various sources and basis on our findings. I believe that the knowledge and experience that I gained will be of great importance both for future courses and work lives. I would also like to state that the sole purpose of creating the report is for the completion of the......

Words: 3714 - Pages: 15

Ratio Analysis

...Ratio Analysis   Solve the problem below, calculate the ratios, interpret the results against the industry average, and fill in the table on the worksheet. Then, provide an analysis of how those results can be used by the business to improve its performance.    Balance Sheet as of December 31, 2010 | Gary and Company | Cash   | $45 |   | Accounts payables   | $45 | Receivables     | 66 |   | Notes payables  | 45 | Inventory | 159 |   | Other current liabilities  | 21 | Marketable securities | 33 |   | Total current liabilities | $111 | Total current assets  | $303 |   |   |   | Net fixed assets   | 147 |   | Long Term Liabilities |   | Total Assets   | $450 |   | Long-term debt   | 24 |   |   | Total Liabilities  | $135 |   |   |   |   |   |   | Owners Equity |   |   |   | Common stock | $114 |   |   | Retained earnings | 201 |   |   | Total stockholders’ equity | 315 |   |   |   | Total liabilities and equity | $450 |       Income Statement Year 2010 |   |   | Net sales | $795 | Cost of goods sold  | 660 | Gross profit   | 135 | Selling expenses   | 73.5 | Depreciation | 12 | EBIT | 49.5 | Interest expense   | 4.5 | EBT | 45 | Taxes (40%)   | 18 | Net income | 27 |     1. Calculate the following ratios AND interpret the result against the industry average: Ratio | Your Answer | Industry Average | Your Interpretation (Good-Fair-Low-Poor) | Profit margin on sales |   | 3% |   | Return on assets |   | 9% |   | Receivable turnover |   | 16X |   |...

Words: 607 - Pages: 3

Financial Statements Analysis Between Heidelbergcement Bangladesh Ltd & Lafarge Surma

...Term Paper On Financial Statements Analysis Between HeidelbergCement Bangladesh Ltd & Lafarge Surma Cement Submitted To Dr. Sujit Saha Former Professor & Director Bangladesh Institute of Bank Management Submitted by SL. No Name ID 1 Md.Rashedul Imam EMBA 2013-2-91-022 2 Md.Monzurul Alam EMBA 2013-2-91-023 3 Md. Kazi Mashiur Rahman EMBA 2013-2-91-038 4 Md. Asaduzzaman EMBA 2013-2-91-019 Course Code : EMBA_561 Course Title : Financial Analysis for Managers Submission Date : June 20, 2014 Semester : Summer 2014 Letter of Transmission Date: June 20, 2014 Prof. Sujit Saha, Ph.D Former Professor & Director Bangladesh Institute of Bank Management Course Code: EMBA_561 East West University Subject: Submitting the report on Financial Analysis on HeidelbergCement Bangladesh Ltd. & Lafarge Surma cement Ltd. of Bangladesh. Dear Sir, We are glad to submit our report on the specific as you have assigned us to prepare a report as a partial requirement of the course. Now we are looking forward to your kind appraisal regarding this report. The report reviews on Current Financial Analysis on HeidelbergCement Bangladesh Ltd. & Lafarge Surma cement Ltd Bangladesh We are very pleased to prepare this report and we expect that it provides us a overall concept on current economic......

Words: 11356 - Pages: 46

Ratio Analysis

...A PROJECT REPORT ON “RATIO ANALYSIS” AT INDIAN RAYON (A UNIT OF ADITYA BIRLA NUVO LTD) VERAVAL (GUJARAT) SUBMITTED TO TILAK MAHARASHTRA UNIVERSITY IN PARTIAL FULFILLMENT OF 2 YEARS FULL TIME COURSE MASTER OF BUSINESS ADMINISTRATION (MBA) Submitted By: KAAT RAFIK O. (Batch 2008-10) Guided By: Prof.R.GANESHAN MAHARASHTRA COSMOPOLITAN EDUCATION SOCIETY‘S PAI INTERNATIONAL CENTRE FOR MANAGEMENT EXCELLENCE CAMP- PUNE-411001 1 CERTIFICATE This is certify that KAAT RAFIK OSMAN BHAI student of PAI international centre for management excellence, Maharashtra Cosmopolitan Education society, Pune has completed his field work report on the topic of RATIO ANALYSIS AT INDIAN RAYON (A UNIT OF ADITYABIRLA NUVO LTD) VERAVAL(GUJARAT) and has submitted the field work report in partial fulfillment of MBA of the college for the academic year 20082010. He has worked under our guidance and direction. The said report is based on bonafide information. Project guide name Prof. R Ganesan Designation Director 2 PAI INTERNATIONAL CENTRE FOR MANAGEMENT EXCELLENCE Maharashtra Cosmopolitan Education Society DECLARATION I hereby declare that project titled ―RATIO ANALYSIS‖ is an original piece of research work carried out by me under the guidance and supervision of prof. R Ganesan. The information has been collected from genuine &authentic sources. The work has been submitted in partial fulfillment of the requirement of MBA to our......

Words: 9436 - Pages: 38

Bestway Cement Financial Ratios

...Report: Financial Statement Analysis of bestway cement limited (BWCL) Submitted to:- Prof. Abdul Rehman Submitted by:- Manan Saeed 13 arid 3646 MBA (morning) sec (A) Table of content Answer of questions that are related to company: 1 1. Who are the owner of the bestway cement company? 4 2. Director of the company? 4 3. Brief History of Company? 5 4. Incorporation date 5 5. Listing date? 5 6. What are the company’s principal lines of business and major competitors? 5 7. Market Price of share? 6 8. Total Capitalization 6 9. On what day does the company’s fiscal year end? 7 10. What method of depreciation is used by the company to depreciate its operational assets? 7 11. What inventory method is used to state the value of the company’s inventory? 7 12. What is the average income tax rate for the fiscal year reported? 7 13. Identify the Strengths and weaknesses of company 8 - Ratio analysis 9 Liquidity 9 Current Ratio 9 2. Working capital 10 3. Acid Test Ratio 11 Profitability 1. Gross profit margin 12 2. Operating margin 13 3. Net Profit margin 14 4. Return on Equity 15 5. Return on investment 16 6. Earnings per Share (EPS) 17 Leverage 18 1. Debt ratio 18 2. Debt-to-equity ratio 19 3. Interest coverage ratio (ICR) 20 4. Long term debt to total capitalization 20 Activity ratio 21 1-Receivables Turnover Ratio 21 2-Inventory Turnover Ratio 22 3-total assets......

Words: 3266 - Pages: 14

Ratio Analysis

...A Report on the Ratio Analysis of Lafarge Surma Cement Ltd. Date of submission: 18/08/2015 Course: FIN254.15 Prepared for: Ahmed Ameya Prapan Lecturer, School of Business, North South University. Prepared By: Ifraha Fairuz Binte Ilias ID# 142 0352 030 Afsara Afia ID# 142 0025 030 Asma-ul-Husna ID# 132 0374 030 Ashrafur Rahman ID# 132 0309 030 Table of Contents Title | Page No. | Introduction | 04 | Ratio Analysis | 05-39 | Time Series Analysis | 05-21 | Liquidity Ratio | 05-07 | Activity Ratio | 07-11 | Debt Ratio | 12-13 | Profitability Ratio | 14-18 | Market Ratio | 19-21 | Cross sectional Analysis | 22-38 | Liquidity Ratio | 22-23 | Activity Ratio | 24-28 | Debt Ratio | 29-30 | Profitability Ratio | 31-35 | Market Ratio | 36-38 | All over Performance at a Glance | 39 | Free Cash Flow | 40 | DuPont & Extended DuPont System | 41-42 | Conclusion | 43 | Introduction Ratio analysis is a method of analyzing data to determine the overall financial strength of a business. Ratio analysis is based on line items in financial statements like the balance sheet, income statement and cash flow......

Words: 6719 - Pages: 27

Ratio Analysis

...[pic] (A Term Paper submitted as a partial requirement for the fulfilment of the course FB-507; Managerial Finance; in the Department of Banking, University of Dhaka) Department of Banking [pic] Ratio Analysis & Trend Analysis Submitted by Muzahidur Reza Chowdhury EMBA program, 18th batch Department of banking University of Dhaka Department of Banking [pic] Letter of Transmittal December 22, 2011 To Md. Muzahidul Islam Professor, Department of Banking, University of Dhaka. Subject: Submission of the Term Paper for course No. FB- 507, Managerial Finance. Dear Sir, With due respect, We draw your kind attention to the fact that to prepare a Term Paper and submitting the same as an academic requirement of all the EMBA students of FB- 507, Managerial Finance, Fall Semester 2011. It is a pleasure for us to present our Term Paper before you on “Ratio & Trend Analysis of Grameenphone Ltd & Teletalk Bangladesh Limited”. We have tried Our best in preparing this Term Paper and left no stone unturned to make the report a vivid and comprehensive one in spite of a number of limitations. We sincerely believe that it will serve the required purposes. We will always be obliged to furnish any clarification regarding this Term Paper, if required. Your Sincerely Muzahidur Reza Chowdhur Batch-18th CONTENTS |Acknowledgement ...

Words: 3662 - Pages: 15

Ratio Analysis

...Beximco Pharmaceuticals Ltd. (Ratio Analysis) 2009-2010 The overall purpose of financial statement analysis is to known a company’s performance to that of other in its industry. Financial ratio should be examined relative to the economy the companies industry, the companies’ main competitor and the companies past relative ratios. The specific ratios can be divided into 4 categories, depending on the purpose of the analysis: A. Profitability Ratios. B. Asset Utilization Ratios. C. Liquidity Ratios. D. Debt Utilization Ratios. E. Market Value Ratios. A. Profitability Ratios Net Income (i) Profit Margin = ------------------- X 100 Sales 1051648808 In the year 2010, The Profit Margin = ------------------- X 100 = 16.20% 6490847353 624740307 In the year 2009, The Profit Margin = ------------------ X 100 = 12.83% 4868254915 Analysis : Here, 2010 Annual year profit margin is higher than 2009 Annual year indicating that 2009 Annual year sales are too low. According to debt ratio 2009 year has a great proportion of debt than the 2010 year & the times interest earned ratio shows the 2009 year interest payments on its debt are not covered as well as the rest of 2010 Annual year. This is one of the reason that 2009 annual year profit......

Words: 1277 - Pages: 6

Lafarge Business Analysis

...“Lafarge: Business Analysis” Submitted by: Anna Stocker on behalf of Group 1 (Soheil Aly Maher, Ali Jones) Business Analysis and Assessment MSc Operations and Supply Chain Management Student ID: 15940635 Word count: 4,147 August 1st 2012 EXECUTIVE SUMMARY Lafarge desire to be the world leader in building materials, encourages great commitments to customers, employees, and other stakeholders. The organization has developed it’s strategies, geographical focus, product mix and operational elements to regularly keep up with the changing market place and sustain it’s leading role. The restructuring of the organization has vastly improved performance. Grouping the cement and the concrete division under the same country manager instead of having two enables specific focus to the end consumer as well as cutting unnecessary internal costs. After organizational restructuring, the company changed it’s geographical focus going from the normal traditional structures in place in Asia, Middle East, Europe and North America, to new adaptable structures in emerging markets. This change included dividing operations into 3 regions, so that each center would be a mix of both emerging and developing – this way. Weaker markets could piggyback on the benefits of developed regions. This approach stemmed from the reality that emerging countries are driving sustainable needs for infrastructure and housing. Changing the product portfolio and market differentiation......

Words: 7884 - Pages: 32