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Group Members:

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SL.No.

NAME ST. ID.

1. APE KHANAM 513142028

2. TASLIMA NAHAR DALIA 513142029

3. ZAHID MOLLIK 513142033

4. ASADDUZAMAN 513142034

5. MD. MURSHID ALI 513142055

Financial Profile Analysis of“SQUARE Pharmaceuticals LTD, Bangladesh”

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A subjective measure ofA subjective measure of

how well a firm can use

assets

how well a firm can use

assets

from its primary mode of business and

generate revenues.

from its primary mode of business and

generate revenues.

Useful in making investment and credit decisions.

To determine firms current strengths and

weaknesses.

To take advantage of the strengths .

To correct the weakness in the future.

To examine its ability to meet its current and

expected future financial obligations.

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Debt equity RatioYear 2014 2013 2012 2011 2010Total Debt

136,440,907 313,421,158 508,778,060 655,645,7341032,633,16

0Total

Equity22,277,516,62

818,844,746,1

8416,266,884,2

5513,817,708,9

9911,721,331,8

51Debt

to equity Ratio

0.006 0.017 0.03 0.04 0.08

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Year 2014 2013 2012 2011 2010

Total Debt

136,440,907313,421,15

8508,778,06

0655,645,73

41032,633,1

60

Total Asset

26549534878237347429

33216375535

44214537847

62194444096

54

Debt to Asset Ratio

0.006 0.013 0.03 0.03 0.05

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Inventory Turnover Ratio:Year 2014 2013 2012 2011 2010COGS 11727992 11810961 9167253 7703661 6561288

Inventory

2,424,536 5392173 2,687,818 2,541,688 2,207,078

Inventory Turnover

4.84 2.19 3.41 3.03 2.97

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Gross Profit Margin:Year 2014 2013 2012 2011 2010Gross Profit

9182781155 7825814319 6887171623 5767763259 4901289925

Net Sales2091077382

61795948949

61605442524

31347142446

91146578410

Gross Profit

Margin0.44 0.43 0.42 0.43 0.41

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Year 2014 2013 2012 2011 2010Net

Income415154647

0331830930

2289771064

1253205455

0208787179

1Net

Sales209107738

26179594894

96160544252

43134714244

69114657841

0Net

Profit Margin

0.20 0.18 0.18 0.19 0.18

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Figure in Million USD

Liquidity position is relatively stronger.

Company management has proven efficiency in managing its

inventory.

Company’s management has dealt proficiency with its collection

policies

Company is generating sufficient volume of business given its

total investment

Operating expenses are going down signifying the company’s

efficiency.

To strength the financial soundness in those areas where the Square

Pharmaceuticals Ltd. needs to improve, the following suggestive

measures are recommended-

•The company should give more attention to improve efficiency in

utilizing the capital.

•The company should give more attention on how to effectively

manage its cost and revenue mixes.

•The company should give more emphasizes in making the

investment decision in a much better way

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The financial performance analysis of Square Pharmaceuticals Ltd.

shows that it has performed better in different specific aspects like

short term and long term debt payment. However it has yet some

financial and operating areas like profitability where those need

much attention to be given. It can consider same actions

recommended to improve its financial performance in the years to

come.

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