Confidence Cement Ltd. Ratio Analysis

Introduction to Confidence Cement Ltd.

Part – 1 of 3

Sanchiya AzmirID – 18-198

AimIntroduction Key Revenue Drivers & Company Insights

Confidence Cement Ltd.

AimIntroduction Key Revenue Drivers & Company Insights

Confidence Cement Ltd.

AimIntroduction Key Revenue Drivers & Company Insights

Confidence Cement Ltd.

Ratio Analysis

Part – 2 of 3

Faisal Mohammad SifatID – 18-116

Quick RatioCurrent Ratio Cash Ratio

Liquidity Ratio

2005 2010 20150.000.200.400.600.801.001.201.401.60

Current Ratio

Current Ratio Linear (Current Ratio )Industry Average

Axis Title

Axis Title

Current Ratio 2008 2009 2010 2011 2012Confidence Cement 1.07 1.42 1.36 1.24 1.30Industry Average 1.30 1.31 1.36 0.94 1.47

Quick RatioCurrent Ratio Cash Ratio

Liquidity Ratio

Quick Ratio 2008 2009 2010 2011 2012Confidence Cement 0.77 1.04 0.87 0.88 0.99Industry Average 0.52 0.59 0.61 0.59 0.81

2005 2010 20150.00

0.20

0.40

0.60

0.80

1.00

1.20

Quick Ratio

Quick RatioLinear (Quick Ratio)Industry Average

Axis Title

Axis Title

Quick RatioCurrent Ratio Cash Ratio

Liquidity Ratio

Cash Ratio 2008 2009 2010 2011 2012Cash Ratio 0.04 0.05 0.07 0.07 0.04

2006 2008 2010 2012 20140.00

0.01

0.02

0.03

0.04

0.05

0.06

0.07

Cash Ratio

Cash RatioLinear (Cash Ratio)

Atiatul Gaus NeelomID – 18-082

Efficiency RatioDay’s Sales in

Inventory Receivables Turnover Day’s Sales in Receivables Inventory Turnover

Total Asset Turnover Fixed Asset Turnover Cash Conversion CyclePayables Turnover

Inventory Turnover 2008 2009 2010 2011 2012

Confidence Cement 7.57 5.72 4.90 5.93 7.52Industry Average 6.90 5.57 4.98 6.43 8.66

2005 2010 20150.00

2.00

4.00

6.00

8.00

10.00

Inventory Turnover Ratio

Inventory TurnoverLinear (Inventory Turnover)Industry Average

Axis Title

Axis Title

Efficiency RatioDay’s Sales in

Inventory Receivables Turnover Day’s Sales in Receivables Inventory Turnover

Total Asset Turnover Fixed Asset Turnover Cash Conversion CyclePayables Turnover

2006 2008 2010 2012 20140.00

10.0020.0030.0040.0050.0060.0070.0080.00

Day's sales in inventory

Day's sales in in-ventoryLinear (Day's sales in inventory)

Day's sales in inventory 2008 2009 2010 2011 2012Confidence Cement 48.24 63.85 74.45 61.54 48.52Industry Average 52.89 65.52 73.29 56.72 42.13

Efficiency RatioDay’s Sales in

Inventory Receivables Turnover Day’s Sales in Receivables Inventory Turnover

Total Asset Turnover Fixed Asset Turnover Cash Conversion CyclePayables Turnover

Accounts Receivable Turnover 2008 2009 2010 2011 2012

Confidence Cement 8.46 6.94 13.24 9.67 7.34Industry Average 9.69 10.85 11.32 7.91 7.08

2005 2010 20150.002.004.006.008.00

10.0012.0014.00

Receivables turnover

Receivables turnoverLinear (Receivables turnover)Industry Average

Axis Title

Axis Title

Efficiency RatioDay’s Sales in

Inventory Receivables Turnover Day’s Sales in Receivables Inventory Turnover

Total Asset Turnover Fixed Asset Turnover Cash Conversion CyclePayables Turnover

Day's sales in receivables 2008 2009 2010 2011 2012

Confidence Cement 43.1 52.59 27.57 37.7 49.7Industry Average 37.7 33.64 32.24 46.1 51.6

2006 2008 2010 2012 20140.00

10.00

20.00

30.00

40.00

50.00

60.00

Day's sales in receivables

Day's sales in receivables Linear (Day's sales in receivables )

Efficiency RatioDay’s Sales in

Inventory Receivables Turnover Day’s Sales in Receivables Inventory Turnover

Total Asset Turnover Fixed Asset Turnover Cash Conversion CyclePayables Turnover

Payables Turnover 2008 2009 2010 2011 2012Confidence Cement 20.58 16.97 15.06 9.09 15.51

2006 2008 2010 2012 20140.00

10.00

20.00

30.00

40.00

50.00

60.00

Payables turnover

Payables turnover Linear (Payables turnover )

Efficiency RatioDay’s Sales in

Inventory Receivables Turnover Day’s Sales in Receivables Inventory Turnover

Total Asset Turnover Fixed Asset Turnover Cash Conversion CyclePayables Turnover

2007 2008 2009 2010 2011 2012 20130.00

0.20

0.40

0.60

0.80

1.00

1.20

Total asset turnover

Total asset turnoverLinear (Total asset turnover)Industry Average

Axis Title

Axis Title

Total Asset Turnover 2008 2009 2010 2011 2012Confidence Cement 1.07 0.52 0.53 0.60 0.80Industry Average 1.10 1.08 1.05 0.98 1.07

Efficiency RatioDay’s Sales in

Inventory Receivables Turnover Day’s Sales in Receivables Inventory Turnover

Total Asset Turnover Fixed Asset Turnover Cash Conversion CyclePayables Turnover

Fixed Asset Turnover 2008 2009 2010 2011 2012Confidence Cement 2.08 0.72 0.72 0.86 1.29

2006 2008 2010 2012 20140.00

0.50

1.00

1.50

2.00

2.50

Fixed asset turnover

Fixed asset turnover Linear (Fixed asset turnover )

Efficiency RatioDay’s Sales in

Inventory Receivables Turnover Day’s Sales in Receivables Inventory Turnover

Total Asset Turnover Fixed Asset Turnover Cash Conversion CyclePayables Turnover

Afzal Hossain SalmanID – 18-110

Profitability RatioOperating Profit

Margin Net Interest MarginGross Profit Margin Return on EquityReturn on Asset

2007 2008 2009 2010 2011 2012 20130.000.020.040.060.080.100.120.140.160.180.20

Gross profit margin

Gross profit marginLinear (Gross profit margin)

Profitability RatioOperating Profit

Margin Net Interest MarginGross Profit Margin Return on EquityReturn on Asset

2007 2008 2009 2010 2011 2012 20130.00

0.05

0.10

0.15

0.20

0.25

0.30

0.35

Operating profit margin

Operating profit marginLinear (Operating profit margin)

Profitability RatioOperating Profit

Margin Net Interest MarginGross Profit Margin Return on EquityReturn on Asset

2007 2008 2009 2010 2011 2012 20130.00

0.02

0.04

0.06

0.08

0.10

0.12

0.14

0.16

Net profit margin

Net profit margin Linear (Net profit margin )Industry Average

Profitability RatioOperating Profit

Margin Net Interest MarginGross Profit Margin Return on EquityReturn on Asset

2006 2008 2010 2012 20140.000.010.020.030.040.050.060.070.080.090.10

Return on assets

Return on assets Linear (Return on assets )Industry Average

Axis Title

Axis Title

Profitability RatioOperating Profit

Margin Net Interest MarginGross Profit Margin Return on EquityReturn on Asset

2007 2008 2009 2010 2011 2012 20130.00

0.02

0.04

0.06

0.08

0.10

0.12

Return on equity

Return on equityLinear ( Return on equity)

DU Pont Analysis

2005 2010 20150.000.200.400.600.801.001.201.401.601.802.00

Du-point Analysis

Return on equityNet profit margin Total asset turnoverEquity multiplier

Axis Title

Axis Title

DuPont Analysis 2008 2009 2010 2011 2012Profit Margin 0.02 0.12 0.14 0.09 0.09Asset Turnover 1.07 0.52 0.53 0.60 0.80Equity Multiplier 1.84 1.24 1.24 1.48 1.60ROE 0.05 0.08 0.09 0.08 0.11

Shehab MahamudID – 18-080

Debt RatioDebt to Equity Ratio Equity MultiplierDebt Ratio Cash Coverage RatioTime Interest Earned

Ratio

2007 2008 2009 2010 2011 2012 20130.000.050.100.150.200.250.300.350.400.450.50

Debt Ratio

Debt Ratio Linear (Debt Ratio )

Debt RatioDebt to Equity Ratio Equity MultiplierDebt Ratio Cash Coverage RatioTime Interest Earned

Ratio

2007 2008 2009 2010 2011 2012 20130.00

0.50

1.00

1.50

2.00

2.50

Debt Equity Ratio

Debt to equity ratio Linear (Debt to equity ratio )Industry Average

Debt RatioDebt to Equity Ratio Equity MultiplierDebt Ratio Cash Coverage RatioTime Interest Earned

Ratio

2006 2008 2010 2012 20140.000.501.001.502.002.503.003.504.004.505.00

Equity Multiplier

Equity multiplierLinear (Equity multiplier)Industry Average

Axis Title

Axis Title

Debt RatioDebt to Equity Ratio Equity MultiplierDebt Ratio Cash Coverage RatioTime Interest Earned

Ratio

2007 2008 2009 2010 2011 2012 20130.00

5.00

10.00

15.00

20.00

25.00

30.00

Time interest earned ratio

Time interest earned ratioLinear (Time interest earned ratio)

Debt RatioDebt to Equity Ratio Equity MultiplierDebt Ratio Cash Coverage RatioTime Interest Earned

Ratio

2007 2008 2009 2010 2011 2012 20130.00

20.00

40.00

60.00

80.00

100.00

120.00

140.00

Cash Coverage Ratio

Cash Coverage Ratio Linear (Cash Coverage Ratio )

Market RatioMarket to Book RatioPrice Earnings Ratio Earnings Per Share

2007 2008 2009 2010 2011 2012 20130.00

5.00

10.00

15.00

20.00

25.00

30.00

Price-earnings ratio

Price-earnings ratioLinear ( Price-earnings ratio)

Market RatioMarket to Book RatioPrice Earnings Ratio Earnings Per Share

2007 2008 2009 2010 2011 2012 20130.00

5.00

10.00

15.00

20.00

25.00

Market to book Ratio

Market to book Ratio Linear (Market to book Ratio )

Market RatioMarket to Book RatioPrice Earnings Ratio Earnings Per Share

2007 2008 2009 2010 2011 2012 20130.00

2.00

4.00

6.00

8.00

10.00

12.00

14.00

16.00

EPS

EPSLinear (EPS)

Dividend Policy

Part – 3 of 3

Rashik AminID – 18-002

Dividend Policy

The policy a company uses to decide how much it will pay out to shareholders“ ”

Dividend Policy

Three types:1. Constant Payout Ratio2. Regular Payout Ratio 3. Low-Regular-and Extra Dividend Policy

Year Earnings per share (TK)

Dividends per share (TK)

Average price per share(TK)

2012 6.23 2 104.53942011 4.41 2 103.81142010 7.39 2 193.69192009 6.86 2 157.57422008 14.98 - 199.234

Dividend Policy

Regular Dividend PolicyPaid out dividend of TK 2 per share since 2009

Dividend Policy

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