PB604 – BUSSINESS FINANCE

PRESENTATION : SHORT TERM & LONG

FINANCING

CHAPTER 3 : FINANCIAL ANALYSIS

BP PLASTICS HOLDING BHD

(644902-V)

COMPANY’S BACKGROUNDCompany Name :• BP PLASTICS HOLDING BHDCompany Registration :• 644902-VDate of Incorporation :• 09th March 2004Financial Year End :• 31st DecemberRegistered Address :• 5A Jalan Wawasan 2,

Kawasan Perindustrian Sri Gading,83300 Batu Pahat, Johor.Tel : +607-455 7633Fax : +607-455 7699Email : enquiry@bpplas.com

Head/Management Office/Factory

:• 5A Jalan Wawasan 2,

Kawasan Perindustrian Sri Gading,83300 Batu Pahat, JohorTel : +607-455 7633Fax : +607-455 7699Email : enquiry@bpplas.comWebsite : www.bpplas.com

Subsidiary Companies :• BP PLASTICS SDN. BHD. (221104-

W)BP PACKAGING SDN. BHD. (540196-U)BPPLAS PLANTATION SDN. BHD. (904086-A) BAOMAN RUBBER LIMITED (2039E/2010)

COMPANY’S MISSION & VISION

MISSION

• To Produce Reliable & High Quality Packaging Products for Industries

VISION

• To be the Plastics Packaging Specialist of Choice in the Asian Region

COMPANY’S CORE BUSINESS

Cast Film• Cast film is a thin

layer of polyethylene (PE) film similar to plastic food wrap but has superior stretching, puncture resistance and load retention properties. It is the most economical and suitable packaging material to unitise, secure and protect palletised goods during transits, storage and warehousing

• Blown Film• Blown film is a film

that can be meticulously turned into plastic bags according to specifications, tailored to suit the needs and requirements of various packaging applications.

COMPANY’S BOARD OF DIRECTORS

Mr. Lam Jin Fatt

Mr. Tan See Khim

Mr. Hey Shiow Hoe

Mr. Lim Chun Yow

Mr. Lim Kim Hock

Ms. Tan Ming-Li

2012 2013 COMMENT

CURRENT RATIO =

CURRENT ASSET

CURRENT

LIABILITY

= RM 121,363,900

RM 31,611,255

= 3.84 x

= RM 129,623,685

RM 33,908,674

=3.82x

2012 IS BETTER

THAN 2013

QUICK RATIO =

CURRENT ASSETS

– INVENTORY

CURRENT

LIABILITIES

= RM 121,363,900 –

RM 47,840,910

RM 31,611,255

= 2.33 x

=RM 129,623,685 –

RM 46,204,941

RM 33,908,674

= 2.46 x

2013 IS BETTER

THAN 2012

COMPANY’S RATIO

LIQUIDITY RATIO

2012 2013 COMMENT

ACC.

RECEIVABLE

TURNOVER =

CREDIT SALES

ACC.

RECEIVABLE

= RM 220,283,820

RM 32,914,379

= 6.70 x

= RM 241,003,540

RM 33,132,241

= 7.27 x

2013 IS

BETTER

THAN

2012

AVERAGE

COLLECTION

PERIOD = ACC.

RECEIVABLE

DAILY CREDIT

SALES

= RM 32,914,379

(RM

220,283,820/365)

=55 DAYS

= RM 33,132,241

( RM

241,003,540/365)

=50 DAYS

2013 IS

BETTER

THAN

2012

ACTIVITY RATIO

INVENTORY

TURNOVER =

COGS

INVENTORY

= RM 195,076,040

RM 47,840,910

= 4.08 x

= RM 213,003,540

RM 67,978,034

= 3.55 x

2012 IS BETTER

THAN 2013

FIXED ASSET

TURNOVER =

SALES

NET FIXED ASSET

= RM 220,283,820

RM 71,681,067

= 3.07 x

= RM 241,003,540

RM 67,978,034

= 3.55 x

2013 IS

BETTER THAN

2012

TOTAL ASSET

TURNOVER =

SALES

TOTAL ASSET

=RM 220,283,820

RM 193,044,967

= 1.14 x

= RM 241,003,540

RM 197,601,719

= 1.22 x

2013 IS

BETTER THAN

2012

2012 2013 COMMENT

DEBT RATIO =

TOTAL LIABILITIES × 100 %

TOTAL ASSET

= RM 42,496,005 × 100%

RM 193,044,967

= 22.01 %

= RM 44,030,674 × 100%

RM 197,601,719

= 22.28 %2012 IS BETTER

THAN 2013

DEBT ON EQUITY =

TOTAL LIABILITIES

SHAREHOLDER EQUITY

= RM 42,496,005

RM 150,548,962

= 0.28 x

=RM 44,030,674

RM 153,571,045

= 0.29 x

2012 IS BETTER

THAN 2013

LAVERAGE RATIO

EQUITY MULTIPLIER

=

TOTAL ASSET

SHAREHOLDER

EQUITY

= RM193,044,967

RM 150,548,962

=1.28 x

=RM 197,601,719

RM 153,571,045

= 1.29 x

2013 IS

BETTER

THAN 2012

INTEREST EARNED

RATIO =

EBIT

INTEREST

=RM 12,971,947

RM 1,332,478

= 9.74 x

=RM 13,549,716

RM 1,193,244

=11.36 x

2013 IS

BETTER

THAN 2012

2012 2013 COMMENT

GROSS PROFIT MARGIN

= SALES-COGS

SALES

=RM 220,283,820-

RM 195,076,040 x100%

RM 220,283,820

=11.44%

=RM 241,003,540-

RM 213,291,876 x100%

RM 241,003,540

=11.50 %

2013 IS

BETTER THAN

2012

OPERATIONAL PROFIT

MARGIN

= EBIT x 100%

SALES

=RM 12,971,947 x100%

RM220,283,820

=5.89%

=RM 13,549,716 x100%

RM 241,003,540

=5.62%

2012 IS

BETTER THAN

2013

PROFIT RATIO

NET PROFIT MARGIN

= NET PROFIT x 100%

SALES

=RM 9,664,174 x100%

RM 193,044,967

=5.00%

=RM 10,100,838 x100%

RM 241,003,540

=4.19%

2012 IS BETTER

THAN 2013

RETURN ON INVESTMENT @

RETURN ON TOTAL ASSET

= NET PROFIT x 100%

TOTAL ASSET

=RM 9,664,174 x100%

RM 193,044,967

=5.0%

=RM 10,100,838 x100%

RM 197,601,719

=5.11%

2013 IS BETTER

THAN 2012

RETURN ON EQUITY

= NET PROFIT x 100%

SHAREHOLDER EQUITY

=RM 9,664,174 x100%

RM 150,548,962

=6.42%

=RM 10,100,838 x 100%

RM 153,571,045

=6.58%

2013 IS

BETTER THAN

2012

EARNING PER SHARE

= NET PROFIT

NUMBER OF SHARE

RM 5.03 RM 5.61 2013 IS

BETTER THAN

2012

THANK YOU…