A presentation on working capital poshak bari
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Transcript of A presentation on working capital poshak bari
Woriking Capital of Poshak Bari
A Presentation on
Poshak Bari
Submitted to: Abdullah Al Mamun
Assistant Professor & ChairmanDepartment of Business Administration
Z.H. Sikder University of Science and Technology
Group Name: The Edutainers Team
Sl no.
Name ID
1. Sayeda Israt Jahan 1202161322. Md. Sourav Hossain 1202160373. Azaaz Munshi 1202160864. Mijanur Rahman 1202160025. Rita Akter 1202160066. Helena Akter 1202161247. Lamia Asmaul Hosna 120216012
Group Details
Introduction
Garments Company of Dhaka are constitutes as the study area, because of convenience of the field work and easy communication.. we go for garments company and tried taking true information
Scope of the study
We have taken ‘POSAK BARI’ garments company to gather data on the present situation of the garments industries .it situated in Shampur, Dhaka. Showrooms Aziz super market, Dhaka another in Naria, Shariatpur, and one more Showroom in The Sador of these Shariatpur.
Poshak Bari
Raw materials
Buttons Hooks Zippers Tags Label Packing materials: hangers, packing box, polybag Fabric Fiber color
Productin holding period
Order for material Duration spends to send raw materials into production: Working process
Manufacturing Process:
Make basic pattern: Basic pattern is made manually by pattern master in one base size. Pattern Design. Cutting. Sewing & Assembling. Finishing section.
Manufacturing Process:
Making procedure of Poshak Bari Product:
T-Shirt Polo T-Shirt Pants
The Step-by-step Process of T-shirt: Prepared for produce Raw Materials for shirt Styling Cutting Assembling the front and back Adding pockets Attaching the neckband
Polo t-shirt Direct Sample. Specification Sheet/ Measurement Chart. Actual body size measurements. Ease Allowances. Sewing Allowance.
Pants Direct Sample. Specification Sheet/ Measurement Chart. Actual body size measurements. Sewing Allowance. Design / Sketch Sample Making
FINANCIAL RESULTS:Due to control of costs and expenses we have been able to achieve earned a net profit. A summarized result for 1 year is given below:
Poshak Bari
Income Statement
DETAIL TK. TK.
Sales(6 lac per month) 7200000
(-)Cost of Goods Sold 2400000
Gross Profit 4800000
(-)Operating Expense 300000
EBIT 4500000
(-)Interest 1200000
EBT 3300000
(-)Tax 660000
EAT 2640000
Statement of Financial Position as 1 year is given below:
Poshak Bari
Balance Sheet
DETAIL TK. TK.Current Asset: Cash 72000000 Inventory 2400000 Account Receivables 1200000
Total Current Asset 75600000Poperty, Plant & Equipment: Land 360000 Equipment 800000 Machine 800000 1960000 Total Asset 77560000Liabilities: Bank Loan 12000000 Account Payable 1200000 Total Liabilities 13200000Owner's Equity: Capital 64360000 77560000
Limitations of the Report:
The survey was conducted in a very short time so we were not able to collect more information. collect more samples. This survey made on crisis situation of Bangladesh, so it was difficult to Only the big and the reputed Garments Company consider here as sample. Lack of experience in this field. Lack of proper authority to conduct the interview program. disclosing some, field. Another limitation of this study is the person’s private information were not
The Financial Ratio of Poshak Bari of 1 year is given below: Financial Ratios of Poshak Bari:
Liquidity Ratio: 1.Current 5.727272727 2.Acid-Test 5.545454545 Leverage Ratio: 1.Debt to Equity 0.186451212
2. Debt to Total Asset 0.17019082
Coverage Ratio:
1.Interest Coverage 3.75
Activity Ratio: 1.RTD 60.83333333 2.PTD 192.1052632
Inventory Activity:
1.ITD 365
2.Total Asset Turnover 0.092831356
Profitabilty Ratio:
1.Net Profit Margin 36.66666667
2.ROI 394.9814815
3.ROE 4.101926663
Operating Cycle: 425.8333333
Cash Cycle 233.7280702
Comment:
Liquidity Ratio: The current ratio and acid test ratio of the company is increasing and that’s why the company will have a stronger liquidity position.
Leverage Ratio: The debt to equity ratio within expected limit and it is improving of the company. On the other hand, Total assets of the company are increasing because the capital raised from debts.
Activity Ratio: The receivable collection period is within the expected days. The payable turnover in days is increasingly higher than the restricted time period for which company will lose discount or may face some penalty.
Inventory Activity Ratio: The inventory turnover in days is very high but it is decreasing over the period.
Profitability Ratio: The profitability scenario of the company is positive in this year for which company may expand and grow their business.
Working Capital 1.Raw Material Inventory:
(Raw Material Inventory/Material Usages*365) 405.555
6 2.Work In Process(for T-Shirt): {(WIP/Production cost)*365} 36 3.Work In Process(for Punjabi): {(WIP/Production cost)*365}
45.32009
4.Finished Goods: (Finished Goods Stock/Cost of Goods Sold) 73