REPORT
On
ACTIVE FINE CHEMICALS LIMITED
IUBAT—International University of Business Agriculture and Technology
Report
On
“ACTIVE FINE CHEMICALS LIMITED”
Prepared for
Mr. Mozaffar Alam Chowdhury
Faculty, CBA
Prepared by
Name: Taslima Akter Bakul
ID: 13102329
Program: BBA
Course: FIN- 302 (Corporate Finance)
Section: B
Submission Date: 30th May, 2016
Ratio Analysis of ACTIVE FINE
CHEMICALS LIMITED
Ratio Analysis of KOHINOOR
CHEMICAL COMPANY LIMITED
Trend Analysis of ACTIVE FINE
CHEMICALS LIMITED
1. Current Ratio:
Current Ratio
2.5
1.5 Ratio
0.5
0
2009 2010 2011
2. Quick Ratio:
Quick Ratio
1
0.9
0.8
0.7
0.6
Ratio
0.5
0.4
0.3
0.2
0.1
0
2012 2013 2014
3. Return on Assets:
Return on Assets
16
14
12
10
Ratio
8
6
4
2
0
2012 2013 2014
4. Return on Equity:
Return on Equity
20
18
16
14
12 Ratio
10
8
6
4
2
0
2012 2013 2014
5. Earning Per Share:
Earning Per Share
3.5
2.5
2 Ratio
1.5
0.5
0
2012 2013 2014
6. DPS:
DPS
0.04
0.03
0.03
0.02 Ratio
0.02
0.01
0.01
0
2009 2010 2011
7. Price Earning Ratio:
Price Earning Ratio
7
4 Ratio
0
2009 2010 2011
8. Debt Ratio:
Debt Ratio
0.3
0.25
0.2
Ratio
0.15
0.1
0.05
0
2012 2013 2014
9. Debt to Equity Ratio:
Debt to Equity Ratio
0.3
0.25
0.2
Ratio
0.15
0.1
0.05
0
2012 2013 2014
Benchmark of Active Fine Chemicals
Limited & Kohinoor Chemical
Company Limited
1. Current Ratio=Current Assets/Current Liabilities
Year Active Fine Chemicals Limited Kohinoor Chemical Company
2009 8,197,421,953/3,064,944,769 =2.6 412,684,597/400,948,605=1.02
2010 8,903,422,328/4,382,581,278=2.0 377,736,738/318,184,809=1.1
3
2.5
1.5
Active Fine
Kohinoor Chemical
1
0.5
0
2009 2010
2. Quick Ratio= (Total CA-Inventory)/Current Liabilities
Year Active Fine Chemicals Limited Kohinoor Chemical Company
2009 (8,197,421,953- (324,503,396-
2,433,987,981)/3,064,944,769=1. 105,024,268)/281,239,972=0.74
8
2010 (8,903,422,328- (377,736,738-
2,411,881,986)/4,382,581,278=1. 136,650,467)/318,184,809=0.75
4
0.8
0.7
0.6
0.5
0.4 Active Fine
Kohinoor
0.3
0.2
0.1
0
2009 2010
3. Return on Assets:
14
12
10
8
Active Fine
6 Kohinoor
0
2009 2010
4. Return on Equity:
80
70
60
50
40 Active Fine
Kohinoor
30
20
10
0
2009 2010
5. Earning Per Share:
3.5
2.5
2
Active Fine
1.5 Kohinoor
0.5
0
2009 2010
6. DPS:
0.3
0.25
0.2
0.15 Active Fine
Kohinoor
0.1
0.05
0
2009 2010
7. Price Earning Ratio:
5
4.5
4
3.5
3
2.5 Active Fine
Kohinoor
2
1.5
1
0.5
0
2009 2010
8. Debt Ratio:
0.9
0.8
0.7
0.6
0.5
Active Fine
0.4 Kohinoor
0.3
0.2
0.1
0
2009 2010
9. Debt to Equity Ratio:
1.8
1.6
1.4
1.2
1
Active Fine
0.8 Kohinoor
0.6
0.4
0.2
0
2009 2010