Copy of Nipa's Revised Wcn Final

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    National Tubes Limited

    2002

    (1) Current Ratio

    Current Asset 523949574

    Current Liabilities 275152033Current Asset/Current Liability (Times) 1.904218436

    (2)Quick Ratio

    Current Asset-Inventory-prepaid expence- 81523979

    current Liabilities 275152033

    Current Asset-Inventory/current Liabilities 0.296287031

    (15)Cash Ratio

    (Cash+Cash equivalent+Investment Fund) 130798721

    current Liabilities 275152033

    (Cash+Cash equivalent+Investment Fund)/current Liabilities 0.475368906

    (3) Debt Ratio

    Total Debt 568993351

    Total Asset 579664966

    Total Debt/Total Asset 0.981590029

    (4) Inventory Turnover

    Sales 208285794

    Inventories 216609014

    Sales/Inventories (Times) 0.961574914

    (5)Fixed Asset Turnover

    Sales 208285794

    Net Fixed Asset 55715392

    Sales/Net Fixed Asset (Times) 3.738388738

    (6)Total Asset Turnover

    Sales 208285794

    Total Asset 579664966

    Sales/Total Asset (Times) 0.359320998

    (7)DAYSSalesOutstanding

    Receivables 38847284

    Annual sales 208285794

    Receivables/Annual sales per day (Days) 67.14342813

    (8)ProfitMargin

    Net income available to common stock holders 14981882

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    Sales 208285794

    Net income available to common stock holders/Sales 0.071929447

    (9)ReturnonAssets

    Net income available to common stock holders 14981882

    Total Asset 579664966

    Net income available to common stock holders/Total Asset 0.025845761

    (10)ReturnOnEquity

    Net income available to common stock holders 14981882

    Common Equity 37500000

    Net income available to common stock holders/Common Equity 0.399516853

    (11)EPS 39.95168533

    (12)Payables Defferral Period

    Payables 54691744

    COGS 138738395Payables/(COGS/360) 141.9147731

    (13)Inventory Coversion Period

    Inventory 216609014

    Sales 208285794

    Inventory/(Sales/360) 374.3858068

    (14)Cash Coversion Cycle 299.6144619

    Profit Margin Analysis

    Gross profit 69547399

    Net Sales/Receivables 5.361656532

    Gross profit/Net Sales/Receivables 12971252.18

    Operating Profit Margin

    Operating profit 38131064

    Net Sales 208285794

    Operating profit/Net Sales 0.183070882

    Pretax Profit Margin

    Pretax profit 21402688Net Sales 208285794

    Pretax profit/Net Sales 0.10275635

    Net Profit Margin

    Net Income 14981882

    Net Sales 208285794

    Net Income/Net Sales 0.071929447

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    Effective Tax Rate

    Income Tax Expenses 6420806

    Pertax Income 21402688

    Income Tax Expenses/Pertax Income 0.299999981

    (3) Debt Equity Ratio

    Total Debt 568993351Shareholders Equity 37500000

    Total Debt/Shareholders Equity 15.17315603

    Capitalization Ratio

    Long term debt 206162513

    Long term debt+Shareholders Equity 243662513

    Long term debt/Long term debt+Shareholders Equity 0.846098608

    Operating Cash Flow to Sales ratio

    Operating Cash Flow 10367000

    Net Sales 208285794Operating Cash Flow/Net Sales 0.049772958

    Free Cash Flow

    Operating Cash Flow 10367000

    Capital Expenditure 2459000

    Operating Cash Flow-Capital Expenditure 7908000

    Operating Cash Flow-Capital Expenditure/Operating Cash Flow 0.762805054

    Dividend Payment Ratio

    Dividend 9375000

    Common Share 375000Annual Dividend per Share 25

    Annual Dividend per Share 39.95168533

    Annual Dividend per Share/Annual Dividend per Share 0.62575583

    Book value Ratio

    Stock Price per share 100

    stock equity per share 100

    Stock Price per share/stock equity per share 1

    Cash flow ratio

    Stock Price per share 100

    Operating Cash flow per share 27.64533333

    Stock Price per share/stock equity per share 3.617247034

    Price earning Ratio

    Stock Price 100

    Earning per share 39.95168533

    Stock Price/Earning per share 2.503023318

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    Price earning Ratio+Growth Ratio

    Price earning Ratio 2.503023318

    Earning per share 39.95168533

    Price earning Ratio/Earning per share 0.062651257

    Price -Sales RatioStock Price 100

    Net Sales 208285794

    Stock Price/Earning per share 0.000000480109556

    Dividend Yield Ratio

    Annual Dividend per Share 25

    Stock Price 100

    Annual Dividend per Share/Stock Price 0.25

    Comprehensive Liquidity Index 0.989934944

    Adjusted Receivable: [Accounts Receivable(1-1/Receivable Turove 31601895.61

    Adjusted Inventory: [Inventory(1-1/Rec.Turnover-1/Inv. Turnover)] -49055464.44

    Adjusted Payable: [Payable(1-1/Payable Turnover)] 33131837.23

    Adjusted Current Asset: [Adjt.Rec.+Adjt.Inv.+Other Current Asset] 251039707.2

    Adjusted Current Liabilities: [Adjt.Acc.Payable+Other Liabilities] 253592126.23

    Net Liquid balance 0.008090532

    Current Asset 523949574

    Receivables 38847284

    Inventories 216609014

    Other current asset 268493276

    Current Liabilities 275152033

    Payables 54691744

    Other Current Liabilities 220460289

    Cash and Bank balance 4689798

    Total Asset 579664966

    Working Capital Sales Ratio

    Gross working Capital 523949574

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    Sales 208285794

    Gross working Capital/Sales 2.515531971

    Net Working Capital Sales Ratio

    Net working Capital (CA-CL) -15844460

    Sales 208285794

    Gross working Capital/Sales -0.076070766

    Accounts Receivables Turnover

    sales 208285794

    Receivables 38847284

    sales/Receivables 5.361656532

    Payables Turnover

    COGS 138738395Payables 54691744

    Payables/COGS 2.536733789

    (4) Inventory Turnover

    Sales 208285794

    Inventories 216609014

    Sales/Inventories 0.961574914

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    2003 2004 2005

    549014213 656373402 749400271

    269228318 302971870 3098865952.039214214 2.166449981 2.4183049

    98484027 282176804 149449563

    269228318 302971870 309886595

    0.365801145 0.931363047 0.48227179

    104870304 252533000 113538404

    269228318 302971870 309886595

    0.389521818 0.833519627 0.366386949

    576009683 529008603 529470485

    601698287 708549581 803609842

    0.957306503 0.746607742 0.658865108

    323389589 491052393 843355870

    212378631 125623682 300854891

    1.522703049 3.908915781 2.803198137

    323389589 491052393 843355870

    52684074 52176179 54209571

    6.138279834 9.411428786 15.55732419

    323389589 491052393 843355870

    601698287 708549581 803609842

    0.537461376 0.693038859 1.049459359

    79965142 115018936 103108837

    323389589 491052393 843355870

    89.01786606 84.32260498 44.01366332

    46618865 89244326 115450356

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    323389589 491052393 843355870

    0.144156975 0.181740945 0.136893997

    46618865 89244326 115450356

    601698287 708549581 803609842

    0.077478806 0.125953537 0.143664686

    46618865 89244326 115450356

    37500000 186449405 281047784

    1.243169733 0.478651707 0.410785505

    124.3169733 237.9848693 219.90544

    50258448 51519561 32228338

    210785362 315878868 62329585985.8363271 58.71567819 18.61427685

    212378631 125623682 300854891

    323389589 491052393 843355870

    236.4216714 92.09714923 128.4247429

    239.6032104 117.704076 153.8241293

    112604277 175173525 220060011

    4.044131992 4.269317819 8.179278271

    27843867.91 41030799.87 26904575.65

    80617006 138956949 180510663

    323389589 491052393 843355870

    0.249287574 0.282977847 0.214038545

    66598379 127491894 164929080323389589 491052393 843355870

    0.205938537 0.259629921 0.195562853

    46618865 89244326 115450356

    323389589 491052393 843355870

    0.144156975 0.181740945 0.136893997

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    19979514 38247568 49478724

    66598379 127491894 164929080

    0.300000005 0.299999998 0.3

    576009683 529008603 52947048537500000 186449405 281047784

    15.36025821 2.837276971 1.883916242

    203010124 200254124 91900799

    240510124 386703529 372948583

    0.844081408 0.517849228 0.246416807

    50154000 92487000 118187041

    323389589 491052393 8433558700.155088481 0.188344464 0.140138991

    50154000 92487000 118187041

    8762000 71332000 4622054

    41392000 21155000 113564987

    0.825298082 0.228734849 0.960892041

    18750000 11250000 210000000

    375000 375000 52500050 30 400

    124.3169733 237.9848693 219.90544

    0.402197694 0.126058434 1.818963642

    100 100 100

    100 497.1984133 535.3291124

    1 0.201126949 0.186800975

    100 100 100

    133.744 246.632 225.1181733

    0.747697093 0.405462389 0.444211138

    100 100 100

    124.3169733 237.9848693 219.90544

    0.804395388 0.420194781 0.45474091

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    0.804395388 0.420194781 0.45474091

    124.3169733 237.9848693 219.90544

    0.006470519 0.001765637 0.002067893

    100 100 100

    323389589 491052393 843355870

    0.000000309224550 0.000000203644258 0.000000118573906

    50 30 400

    100 100 100

    0.5 0.3 4

    1.384384235 2.014627193 1.956229612

    79066837.59 113654901.6 100766181.8

    20388621.42 64061184.49 156746730.2

    38275113.05 43116766.66 30561929.09

    356125899 593446870.1 602949455

    257244983.05 294569075.66 308220186.09

    0.001292842 0.212351131 0.036907479

    549014213 656373402 749400271

    79965142 115018936 103108837

    212378631 125623682 300854891

    256670440 415730784 345436543

    269228318 302971870 309886595

    50258448 51519561 32228338

    218969870 251452309 277658257

    777901 150461305 29659213

    601698287 708549581 803609842

    549014213 656373402 749400271

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    323389589 491052393 843355870

    1.697686727 1.336666741 0.888593176

    29706694 63499375 70880499

    323389589 491052393 843355870

    0.091860391 0.129312831 0.084045777

    323389589 491052393 843355870

    79965142 115018936 103108837

    4.044131992 4.269317819 8.179278271

    210785362 315878868 62329585950258448 51519561 32228338

    4.194028475 6.131241452 19.33999386

    323389589 491052393 843355870

    212378631 125623682 300854891

    1.522703049 3.908915781 2.803198137

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    2006

    753924650

    2996471012.516041862

    278463765

    299647101

    0.92930572

    202952107

    269647101

    0.75265822

    478718504

    808233663

    0.59230211

    606299362

    159304631

    3.805911719

    606299362

    54309013

    11.16388107

    606299362

    808233663

    0.750153563

    126551041

    606299362

    75.14171648

    54284476

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    606299362

    0.089534114

    54284476

    808233663

    0.067164334

    54284476

    294423586

    0.184375432

    77.54925143

    29698187

    48134510422.21139725

    159304631

    606299362

    94.58968746

    147.5200067

    124954458

    4.790947251

    26081367.93

    81369410

    606299362

    0.134206656

    77549251606299362

    0.127905876

    54284476

    606299362

    0.089534114

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    23264775

    77549251

    0.299999996

    478718504294423586

    1.625951611

    84231876

    378655462

    0.222449917

    170732352

    6062993620.281597446

    170732352

    2046361

    168685991

    0.988014217

    42000000

    70000060

    77.54925143

    0.773701859

    100

    420.6051229

    0.237752691

    100

    243.90336

    0.409998452

    100

    77.54925143

    1.289503098

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    1.289503098

    77.54925143

    0.016628182

    100

    606299362

    0.000000164935024

    60

    100

    0.6

    2.528359989

    124866876.1

    84196301.35

    27865858.59

    677132155.5

    267814772.59

    0.166822049

    753924650

    126551041

    159304631

    468068978

    269647101

    29698187

    239948914

    134831196

    808233663

    753924650

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    606299362

    1.243485805

    96852854

    606299362

    0.159744278

    606299362

    126551041

    4.790947251

    48134510429698187

    16.20789525

    606299362

    159304631

    3.805911719

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    National Polymer Industries Ltd.

    2006

    Current Ratio

    Current Asset 213842000

    Current Liability 190482000

    Current Asset/Current Liability (Times) 1.12263626

    Inventory Turnover

    Sales 637294000

    Inventories 114735000

    Sales/Inventories (Times) 5.554486425

    Fixed Asset Turnover

    Sales 637294000

    Net Fixed Asset 131661000

    Sales/Net Fixed Asset (Times) 4.840415917

    Total Asset Turnover

    Sales 637294000

    Total Asset 347503000

    Sales/Total Asset (Times) 1.833923736

    DEBT Ratio

    Total Debt 239171000

    Total Asset 347503000

    Total Debt/Total Asset 69%

    Profit Margin

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    Net income available to common stock holders 18617000

    Sales 637294000

    Net income available to common stock holders/Sales 3%

    Return on Assets

    Net income available to common stock holders 18617000Total Asset 347503000

    Net income available to common stock holders/Total Asset 5%

    Return On Equity

    Net income available to common stock holders 18617000

    Common Equity 108332000

    Net income available to common stock holders/Common Equity 17%

    Earning per Share 51

    Price/ Earning

    Price per Share

    Earning per share 51

    Price per Share/ Earning per share

    Basic Earning Power

    EBIT 23826000

    Total Assets 347503000

    EBIT/ total assets 0.068563437

    Quick Ratio

    Cash and equivalent 19607000

    Accounts Receivable 46967000

    Current Liabilities 190482000

    Cash and equivalent+Accounts Receivable +short Investment/Current Liab 0.34950284

    Cash Ratio

    Cash and equivalent 19607000

    Investment Fund 0

    Current Liabilities 190482000

    Cash and equivalent+Investment Fund/Current Liabilities 0.102933611

    DAYS Sales Outstanding

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    Receivables 46967000

    Annual sales/365 1746010.959

    Receivables/Annual sales per day (Days) 26.89960207

    Inventory conversion period

    Inventories 114735000

    Sales per day 1770261.111

    Sales/Inventories (Times) 64.81247274

    Days Purchase Outstanding

    Accounts Payable 14845000

    Purchase per day 1481833.333

    Accounts Payable/Purchase per day 10.01799573

    Cash Conversion Cycle

    Inventory Turnover+Cash Conversion Cycle-Days Purchase Outstanding 81.69407908

    Profit Margin Analysis

    Gross Profit 103834000

    Net Sales 637294000

    Gross Profit/net sales 0.162929511

    Operating Profit marginOperating Profit 59428000

    Net sales 637294000

    Operating Profit/Net sales 0.093250525

    Effective tax rate

    Income tax expenses 9030000

    Pretax income 23826000

    Income tax expenses/Pretax income 0.378997734

    Retained on AssetNet income 18617000

    Average total asset 133661000

    Net income/Average total asset 0.139285207

    Debt equity ratio

    Total liability 239171000

    Shareholders equity 108332000

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    Total liability/Shareholders equity 2.20775948

    Capitalization Ratio

    Long term debt 48689000

    long term debt+share equity 157021000

    Long term debt/long term debt+share equity 0.310079544

    Operating Cash Flow/Property ,plant & equipment

    Operating cash Flow 12166000

    Net sales 637294000

    Operating cash Flow/Net sales 0.01909009

    Free Cash Flow

    Operating cashflow-capital expenditure -12124000

    Operating cashflow 12166000

    Operating cashflow-capital expenditure/Operating cashflow -0.99654776

    Divident Payout Ratio

    Divident / common share 30

    EPS 51

    (Divident / common share)/EPS 0.588235294

    Book value per share

    Stock price of share 440.75

    Stock equity per share 808.4477612

    Stock price of share/Stock equity per share 0.545180556

    Cash flow ratio

    stock price 440.75

    Operating cash flow per share 90.79104478

    stock price/Operating cash flow per share 4.854553674

    Price earning ratio

    stock price 440.75

    EPS 51

    stock price/EPS 8.642156863

    Price earning + Growth rate

    Price earning ratio=(price per share/EPS) 8.642156863

    EPS 51

    Price earning ratio/EPS 0.169454056

    Price-Sales Ratio

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    stock price 440.75

    Net sales 637294000

    stock price/net sales 6.91596E-07

    Dividend yield ratio

    Annual divident per share 30

    Stock price 440.75Annual divident per share/Stock price 0.068065797

    Comprehensive Liquidity Index 4.34022079

    Adjusted Receivable: [Accounts Receivable(1-1/Receivable Turover 43505647.64

    Adjusted Inventory: [Inventory(1-1/Rec.Turnover-1/Inv. Turnover)] 85623037.59

    Adjusted Payable: [Payable(1-1/Payable Turnover)] -133872147

    Adjusted Current Asset: [Adjt.Rec.+Adjt.Inv.+Other Current Asset] 181268685.2

    Adjusted Current Liabilities: [Adjt.Acc.Payable+Other Liabilities] 41764853.45

    Net Liquid balance 0.056422534

    Current Asset 213842000

    Current Liability 190482000Receivables 46967000

    Accounts Payable 14845000

    Working Capital Sales Ratio

    Gross working Capital 213842000

    Sales 637294000

    Gross working Capital/Sales 0.335546859

    Net Working Capital Sales RatioNet working Capital (CA-CL) -213842000

    Sales 637294000

    Gross working Capital/Sales -0.33554686

    (4) Inventory Turnover

    Sales 637294000

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    Inventories 114735000

    Sales/Inventories 5.554486425

    Accounts Receivables Turnover

    sales 637294000

    Receivables 46967000

    sales /Receivables 13.56897396

    Payables Turnover

    COGS 1481833.333

    Payables 14845000

    Payables/COGS 0.099820366

    32533000

    (2)Quick Ratio

    Current Asset-Inventory-prepaid expence- 66574000

    current Liabilities 190482000

    Current Asset-Inventory/current Liabilities 0.34950284

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    (Collected at December 5, 2010)

    2005 2004 2003 2002

    277896000 176545000 152983000 130398000

    269838000 167584000 144648000 115268000

    1.02986236 1.05347169 1.05762264 1.131259326

    421267000 250510000 185290000 179770000

    111526000 86997000 75054000 36476000

    3.77729857 2.87952458 2.46875583 4.928446102

    421267000 250510000 185290000 179770000

    72186000 74815000 49104000 45778000

    5.8358546 3.3483927 3.77341968 3.9269955

    421267000 250510000 185290000 179770000

    352786000 254768000 203359000 177598000

    1.19411485 0.98328676 0.91114728 1.012229867

    299831000 210998000 162839000 134297000

    352786000 254768000 203359000 177598000

    85% 83% 80% 76%

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    9795000 3100000 829000 1293000

    421267000 250510000 185290000 179770000

    2% 1% 0% 1%

    9795000 3100000 829000 1293000352786000 254768000 203359000 177598000

    3% 1% 0% 1%

    9795000 3100000 829000 1293000

    52955000 43770000 40520000 43301000

    18% 7% 2% 3%

    45 18 1 14

    45 18 1 14

    12813000 5029000 250000 3979000

    352786000 254768000 203359000 177598000

    0.03631947 0.01973953 0.00122935 0.022404532

    13036000 15686000 11843000 4782000

    128950 41376000 59983000 59983000

    190482000 190482000 190482000 190482000

    0.74540377 0.33402631 0.27939123 0.34000588

    13036000 15686000 11843000 4782000

    0 0 0 0

    269838000 167584000 144648000 115268000

    0.04831047 0.09360082 0.08187462 0.041485928

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    128950000 47940000 41376000 59983000

    1154156.16 686328.767 507643.836 492520.5479

    111.726648 69.8499062 81.5059636 121.7878122

    111526000 86997000 75054000 36476000

    1170186.11 695861.111 514694.444 499361.1111

    95.3062072 125.020638 145.82244 73.04533571

    7620000 10601000 5526037 20082000

    961483.333 563647.222 414494.444 395475

    7.92525438 18.8078635 13.3319929 50.77944244

    199.107601 176.062681 213.996411 144.0537055

    75133000 47597000 36072000 37399000

    421217000 250510000 185290000 179770000

    0.17837124 0.1900004 0.19467861 0.208038049

    45156000 25392000 17835000 21840000

    421217000 250510000 185290000 179770000

    0.10720365 0.10136122 0.09625452 0.121488569

    0 0 0 150000

    12813000 5029000 250000 3979000

    0 0 0 0.037697914

    9795000 3100000 829000 1293000

    74890000 78223000 50376000 47200000

    0.13079183 0.03963029 0.01645625 0.027394068

    299831000 210998000 162839000 134297000

    52955000 43770000 40520000 43301000

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    5.66199603 4.82060772 4.01873149 3.101475716

    22941000 30000000 17303000 6144000

    75896000 73770000 57823000 49445000

    0.30226889 0.40666938 0.29924079 0.124259278

    17374000 12599000 17489000 16482000

    421217000 250510000 185290000 179770000

    0.04124715 0.0502934 0.09438718 0.091683818

    10771000 -21380000 7899000 13000000

    17374000 12599000 17489000 16482000

    0.61994935 -1.69696008 0.45165533 0.788739231

    2 1 0 20

    45 18 1 14

    0.04444444 0.05555556 0 1.428571429

    308.75 210.91 166.93 163.04

    395.186567 326.641791 302.38806 323.141791

    0.78127656 0.64569203 0.55203899 0.504546315

    308.75 210.91 166.93 163.04

    129.656716 94.0223881 130.514925 123

    2.38128813 2.24318914 1.27901081 1.325528455

    308.75 210.91 166.93 163.04

    45 18 1 14

    6.86111111 11.7172222 166.93 11.64571429

    6.86111111 11.7172222 166.93 11.64571429

    45 18 1 14

    0.15246914 0.65095679 166.93 0.831836735

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    308.75 210.91 166.93 163.04

    421267000 250510000 185290000 179770000

    7.3291E-07 8.4192E-07 9.0091E-07 9.06937E-07

    2 1 0 20

    308.75 210.91 166.93 163.040.00647773 0.00474136 0 0.122669284

    0.40760556 -3.62291492 1.56441399 -0.100401768

    89478.3526 33457891.2 46588555.6 39968757.97

    47862512.5 40136139.4 27892592.4 16904111.01

    -52770438 -188781161 -68147049.2 -999670763.1

    85371990.9 115202031 111034148 90811868.98

    209447562 -31798160.6 70974913.8 -904484763.1

    0.03695158 0.06156974 0.05823691 0.026925979

    277896000 176545000 152983000 130398000

    269838000 167584000 144648000 115268000128950000 47940000 41376000 59983000

    7620000 10601000 5526037 20082000

    277896000 176545000 152983000 130398000

    421267000 250510000 185290000 179770000

    0.65966715 0.70474233 0.82564089 0.725360182

    -277896000 -176545000 -152983000 -130398000

    421267000 250510000 185290000 179770000

    -0.6596671 -0.70474233 -0.82564089 -0.725360182

    421267000 250510000 185290000 179770000

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    111526000 86997000 75054000 36476000

    3.77729857 2.87952458 2.46875583 4.928446102

    421267000 250510000 185290000 179770000

    128950000 47940000 41376000 59983000

    3.2669019 5.2254902 4.47819992 2.997015821

    961483.333 563647.222 414494.444 395475

    7620000 10601000 5526037 20082000

    0.12617892 0.05316925 0.07500754 0.019693009

    24384000 25922000 24710000 29157000

    141986000 63626000 53219000 64765000

    190482000 190482000 190482000 190482000

    0.74540377 0.33402631 0.27939123 0.34000588

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    Receivables 21179295

    Annual sales 340205232

    Sales/360 945014.5333

    Receivables/Annual sales per day (Days) 22.41160771

    Profit Margin

    Net income available to common stock holders 19322116

    Sales 340205232

    Net income available to common stock holders/Sales 6%

    Return on Assets

    Net income available to common stock holders 19322116

    Total Asset 387868824

    Net income available to common stock holders/Total Asset 5%

    Return On Equity

    Net income available to common stock holders 19322116

    Common Equity 145679931

    Net income available to common stock holders/Common Equity 13%

    Basic Earning Power

    EBIT 20155133

    Total Assets 387868824

    EBIT/Total Assets 0.051963787

    Quick Raio

    Cash & equivalent+ Account Receivables+Short term Investment 25282567

    Current Liability 195585203

    Cash & equivalent+ Accpunt Receivables+Short term Investment/ C 0.129266256

    Cash Raio

    Cash+Cash equivalent+Investment Fund 4103272

    Current Liability 195585203

    Cash+Cash equivalent+Investment Fund/Current Liabilities 0.02097946

    Cash Conversion Cycle

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    Accounts Payable 8566502

    Purchase 265180533

    Purchase/360 736612.5917

    Account Payable Outstnding=Accounts Payable/ Purchase 11.62958942

    CCC= Days Inventory Outstanding+ Days Sales Outstanding-Accou 216.9401684

    Profit Margin Analysis

    Gross Profit 75024699

    Sales 340205232

    Profit Margin Analysis=Gross Profit/Net Sales 0.220527764

    Operating Profit Margin

    Operating Profit 21215929

    Sales 340205232

    Operating Profit Margin=Operating Profit/Net Sales 0.062362148

    Pretax Profit Margin

    Pretax Profit 20155133

    Sales 340205232

    Pretax Profit Margin=Pretax Profit/Net Sales 0.059244042

    Effective Tax Rate

    Income Tax Expense 833017

    Pretax Profit 20155133

    Effective Tax Rate=Income Tax Expense/Pretax Profit 0.041330266

    Debt Equity Ratio

    Total Debt 242188893

    Common Equity 145679931

    Debt Equity ratio=Total Debt/ Common Equity 1.662472595

    Capitalization Ratio

    Long term Debt 46603690

    Long term Debt+Shareholder Equity 192283621

    Capitalization Ratio=Long term Debt/ (long term debt+Share Equity) 0.242369526

    Operating Cashflow Ratio

    Operating Cashflow 43664142

    Sales 340205232

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    Annual Dividend per Share/ Stock Price 0.11391482

    Comprehensive Liquidity Index 0.708894489

    Adjusted Receivable: [Accounts Receivable(1-1/Receivable Turover 19860789.3

    Adjusted Inventory: [Inventory(1-1/Rec.Turnover-1/Inv. Turnover)] 71126559.8

    Adjusted Payable: [Payable(1-1/Payable Turnover)] 8289766.164

    Adjusted Current Asset: [Adjt.Rec.+Adjt.Inv.+Other Current Asset] 138453096.1

    Adjusted Current Liabilities: [Adjt.Acc.Payable+Other Liabilities] 195308467.2

    Net Liquid balance 0.01057902

    Current Asset 263467490

    Current Liability 195585203

    Receivables 21179295

    Accounts Payable 8566502

    4103272

    Working Capital Sales Ratio

    Gross working Capital 263467490

    Sales 340205232

    Gross working Capital/Sales 0.774436914

    Net Working Capital Sales Ratio

    Net working Capital (CA-CL) 174405908

    Sales 340205232

    Gross working Capital/Sales 0.512649106

    (4) Inventory Turnover

    Sales 340205232

    Inventories 194822448

    Sales/Inventories 1.7462322

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    Accounts Receivables Turnover

    sales 340205232

    Receivables 21179295

    sales /Receivables 16.06310465

    Payables Turnover

    COGS 265180533Payables 8566502

    Payables/COGS 30.95552105

    43362475

    (2)Quick Ratio

    Current Asset-Inventory-prepaid expence- 25282567

    current Liabilities 195585203

    Current Asset-Inventory/current Liabilities 0.129266256

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    12044990 16374142 15728715 12584373

    272875260 280638651 303312551 345412405

    757986.8333 779551.8083 842534.8639 959478.9028

    15.89076415 21.00455906 18.6683254 13.11584128

    221.1347858 230.8088591 228.8366415 200.7992869

    77263553 79453953 79649311 88436917

    350138813 360092604 383006862 433849322

    0.220665491 0.220648667 0.207957922 0.203842469

    20797309 20055786 20176584 21054864

    350138813 360092604 383006862 433849322

    0.059397325 0.05569619 0.052679432 0.048530361

    19757444 19052997 19167755 20002121

    350138813 360092604 383006862 433849322

    0.05642746 0.052911381 0.050045461 0.046103843

    220041 428474 225043 130787

    19757444 19052997 19167755 20002121

    0.011137119 0.022488536 0.011740707 0.006538657

    243692098 256841163 255035501 223374775

    149217334 151341857 155110742 158982076

    1.633135317 1.697092715 1.644215595 1.405031187

    43994572 33967647 38022577 24563978

    193211906 185309504 193133319 183546054

    0.227701144 0.183302239 0.196872177 0.133830052

    64579593 44530714 30073242 45324309

    350138813 360092604 383006862 433849322

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    0.184439972 0.123664617 0.078518807 0.104470162

    47723529 35640967 16495108 41873419

    64579593 44530714 30073242 45324309

    0.738987764 0.800368191 0.548497831 0.92386227

    10184499 21982960 15962906 15698976

    10000000 10000000 10000000 10000000

    1.0184499 2.198296 1.5962906 1.5698976

    1.95 1.86 1.89 1.99

    0.522282 1.18187957 0.844598201 0.788893266

    21.21 25.8 21.2 20.25

    14.9217334 15.1341857 15.5110742 15.8982076

    1.42141663 1.704749797 1.36676543 1.273728493

    21.21 25.8 21.2 20.25

    6.4579593 4.4530714 3.0073242 4.5324309

    3.284319243 5.793753947 7.049456124 4.467801153

    21.21 25.8 21.2 20.25

    1.95 1.86 1.89 1.99

    10.87692308 13.87096774 11.21693122 10.1758794

    10.87692308 13.87096774 11.21693122 10.1758794

    1.95 1.86 1.89 1.99

    5.57790927 7.457509539 5.934884242 5.113507235

    21.21 25.8 21.2 20.25

    350138813 360092604 383006862 433849322

    6.0576E-08 7.16482E-08 5.53515E-08 4.66752E-08

    1.0184499 2.198296 1.5962906 1.5698976

    21.21 25.8 21.2 20.25

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    0.04801744 0.085205271 0.075296726 0.077525807

    0.66854908 0.608157963 0.676158465 0.793299073

    21427588.25 20841904.48 38727041.09 43059714.42

    70916558.09 69018878.82 68623702.59 84940572.74

    11513311.96 15418776.35 14913079.53 12125887.89

    133152144.3 134961290.3 146183626.7 157432035.2

    199165848 221918150.4 216197288.5 198452311.9

    0.015187503 0.006083671 0.007995643 0.00318678

    271340900 296978700 302155385 287228785

    199697526 222873516 217012924 198910797

    22929120 22212037 43716958 48476210

    12044990 16374142 15728715 12584373

    5967313 2483251 3279383 1218487

    271340900 296978700 302155385 287228785

    350138813 360092604 383006862 433849322

    0.774952362 0.824728686 0.78890332 0.662047329

    176768406 200661479 173295966 150434587

    350138813 360092604 383006862 433849322

    0.50485236 0.557249654 0.452461779 0.346743856

    350138813 360092604 383006862 433849322

    207603782 229666156 219605544 209320827

    1.68657242 1.567895811 1.744067363 2.072652436

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    350138813 360092604 383006862 433849322

    22929120 22212037 43716958 48476210

    15.27048631 16.21159752 8.761059312 8.94973683

    272875260 280638651 303312551 34541240512044990 16374142 15728715 12584373

    22.65466887 17.13913627 19.2840007 27.44772465

    34840685 42617256 34856101 28213261

    28896433 24695288 47693740 49694697

    199697526 222873516 217012924 198910797

    0.144701006 0.110804049 0.219773731 0.249834085

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    Bangladesh Autocars Ltd.

    2006

    Current Ratio

    Current Asset 61124255

    Current Liability 48933322

    Current Asset/Current Liability (Times) 1.24913357

    Inventory Turnover

    Sales 37537579

    Inventories 31488500

    Sales/Inventories (Times) 1.19210439

    Fixed Asset Turnover

    Sales 37537579

    Net Fixed Asset 5804796

    Sales/Net Fixed Asset (Times) 6.46664913

    Total Asset Turnover

    Sales 37537579

    Total Asset 66929318

    Sales/Total Asset (Times) 0.56085405

    DEBT Ratio

    Total Debt 65911898

    Total Asset 66929318

    Total Debt/Total Asset 98%

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    Profit Margin

    Net income available to common stock holders 1744082

    Sales 37537579Net income available to common stock holders/Sales 5%

    Return on Assets

    Net income available to common stock holders 1744082

    Total Asset 66929318

    Net income available to common stock holders/Total Asset 3%

    Return On Equity

    Net income available to common stock holders 1744082

    Common Equity 9653477

    Net income available to common stock holders/Common Equity 18%

    Earning per Share 5.38

    Price/ Earning

    Price per Share 100

    Earning per share 5.38

    Price per Share/ Earning per share 18.5873606

    Basic Earning Power

    EBIT 3130137

    Total Assets 66929318

    EBIT/ total assets 0.0467678

    Quick Ratio

    Cash and equivalent 1095362

    Accounts Receivable 2029832

    short Investment 136105

    Current Liability 48933322

    Cash and equivalent+Accounts Receivable +short Investment/Current L 0.18893075

    Cash Ratio

    Cash and equivalent 1095362

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    Investment Fund 136105

    Current Liabilities 48933322

    Cash and equivalent+Investment Fund/Current Liabilities 0.02516623

    DAYS Sales Outstanding

    Receivables 2029832Annual sales/365 102842.682

    Receivables/Annual sales per day (Days) 19.7372526

    Inventory Conversion period

    Inventories 31488500

    Sales per day 104271.053

    Sales/Inventories (Times) 301.986977

    Days Purchase OutstandingAccounts Payable 44866332

    Purchase per day 74272.9861

    Accounts Payable/Purchase per day 604.073356

    Cash Conversion Cycle

    Inventory Turnover+Days sales outstanding-Days Purchase Outstandin -282.34913

    Profit Margin AnalysisGross Profit 10799304

    Net sales 37537579

    Gross Profit/net sales 0.28769314

    Operating Profit margin

    Operating Profit 3130137

    Net sales 37537579

    Operating Profit/Net sales 0.08338676

    Effective tax rateIncome tax expenses 1224886

    Pretax income 2968968

    Income tax expenses/Pretax income 0.41256288

    Retained on Asset

    Net income 1744082

    Average total asset 133661000

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    Net income/Average total asset 0.01304855

    Debt equity ratio

    Total liability 65911898

    Shareholders equity 9653477

    Total liability/Shareholders equity 6.82778837

    Capitalization Ratio

    Long term debt 701000

    long term debt+share equity 10354477

    Long term debt/long term debt+share equity 0.06770018

    Operating Cash Flow/Property ,plant & equipment

    Operating cash Flow 3345589

    Net sales 37537579

    Operating cash Flow/Net sales 0.08912639

    Free Cash Flow

    Operating cashflow 3345589

    Capital expenditure

    (Operating cashflow-capital expenditure)/operating cash flow

    Pretax profit margin

    Pretax profit 2968968

    Net sales 37537579

    pretax profit/net tax 0.07708537

    Net profit margin

    Net income 1744082

    Net sales 37537579

    Net income/net sales 0.04646229

    Interest Coverage ratio

    EBIT 2968968

    Interest expense 0

    EBIT/interest expense 0

    Dividend payment ratio

    Dividend 971265

    Common share 9653477

    EPS 5.38

    (Divident/common share)/EPS 0.0187013

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    Price-Earning+growth ratio

    Price earnings ratio

    Comprehensive Liquidity Index -1.2484101

    Adjusted Receivable: [Accounts Receivable(1-1/Receivable Turover 1920069.52

    Adjusted Inventory: [Inventory(1-1/Rec.Turnover-1/Inv. Turnover)] 3371556.25

    Adjusted Payable: [Payable(1-1/Payable Turnover)] -30418545

    Adjusted Current Asset: [Adjt.Rec.+Adjt.Inv.+Other Current Asset] 32897548.8

    Adjusted Current Liabilities: [Adjt.Acc.Payable+Other Liabilities] -26351555

    Net Liquid balance 0.01636595

    Current Asset 61124255

    Current Liability 48933322

    Receivables 2029832

    Accounts Payable 44866332

    (4) Inventory TurnoverSales 37537579

    Inventories 31488500

    Sales/Inventories 1.192104387

    Accounts Receivables Turnover

    sales 37537579Receivables 2029832

    sales /Receivables 18.49294868

    Payables TurnoverCOGS 26738275

    Payables 44866332

    Payables/COGS 0.595954111

    Working Capital Sales Ratio

    Gross working Capital 61124255Sales 37537579

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    (Collected at December 5, 2010)

    2005 2004 2003 2002

    25645263 19075763 16209178 21150492

    16679547 11345010 8064857 12078885

    1.5375275 1.6814232 2.00985312 1.7510302

    19612309 9427813 19620000 9750820

    5879000 4773250 4327000 4286000

    3.335994 1.97513497 4.53431939 2.2750397

    19612309 9427813 19620000 9750820

    3972022 3234135 2252875 2483607

    4.9376134 2.91509569 8.708872 3.926072

    19612309 9427813 19620000 9750820

    29617285 22309898 18462053 23634099

    0.6621913 0.42258432 1.06272038 0.4125742

    30597835 24959138 20705631 25663382

    29617285 22309898 18462053 23634099

    103% 112% 112% 109%

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    819810 791431 673608 -9690332

    19612309 9427813 19620000 97508204% 8% 3% -99%

    819810 791431 673608 -9690332

    29617285 22309898 18462053 23634099

    3% 4% 4% -41%

    819810 791431 673608 -9690332

    7655774 5987084 5734405 5622980

    11% 13% 12% -172%

    2.53 2.44 2.08 -29.93

    100 100 100

    2.53 2.44 2.08 -29.93

    0

    1602865 1584728 1134498 9690332

    29617285 22309898 18462053 23634099

    0.0541192 0.07103251 0.06145026 0.4100149

    1114668 427978 666534 4920362

    738372 545925 0 0

    606503 1731107 0 0

    16679547 11345010 8064857 12078885

    0.266741 0.20357514 0.08264672 0.4032129

    1114668 427978 666534 4920362

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    606503 1731107 0 0

    16679547 11345010 8064857 12078885

    0.1031905 0.19031142 0.08264672 0.4073523

    738372 545925 0 053732.353 25829.6247 53753.4247 26714.575

    13.741665 21.1356149 0 0

    5879000 4773250 4327000 4286000

    54478.636 26188.3694 54500 27085.611

    107.91386 182.266025 79.3944954 158.239

    12985037 6719362 4657632 3224825

    36421.383 15602.8611 49349.6333 29023.589

    356.52235 430.64935 94.3802757 111.11048

    -234.86682 -227.24771 -14.98578 47.128516

    6500611 3810783 1854132 -697672

    19612309 9427813 19620000 9750820

    0.3314557 0.40420647 0.09450214 -0.07155

    1602865 1584728 1134498 -9690332

    19612309 9427813 19620000 9750820

    0.0817275 0.16809073 0.05782355 -0.993797

    691632 695683 404165 0

    1511822 1487092 1077773 0

    0.4574824 0.46781437 0.37500012 0

    819890 791439 673608 -9690332

    74890000 78223000 50376000 47200000

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    0.0109479 0.01011773 0.01337161 -0.205304

    30597835 24959138 20705631 25663382

    7653774 5987084 5734405 5622980

    3.9977448 4.16883044 3.61077235 4.564018

    701000 701000 701000 3389723

    8354774 6688084 6435405 9012703

    0.0839041 0.10481328 0.10892865 0.376105

    893180 2509247 -2959422 12450528

    19612309 9427813 19620000 9750820

    0.0455418 0.26615367 -0.150837 1.2768698

    893180 2509247 -2959422 12450528

    1511822 1847092 1077773 -9690332

    19612309 9427813 19620000 9750820

    0.0770854 0.19591946 0.05493236 -0.993797

    819810 791431 673608 -9690332

    19612309 9427813 19620000 9750820

    0.0418008 0.0839464 0.03433272 -0.993797

    1511822 1847092 1077773 -9690332

    0 0 0 0

    0 0 0 0

    538785 538760 359190 0

    7655774 5987084 5734405 5622980

    2.53 2.44 2.08 -29.93

    0.0220603 0.03687994 0.03011428 0

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    6.1869533 4.94440707 1.73620166 1.5215752

    710573.48 514312.779 0 0

    3895371.8 2080180.88 0 0

    125437.44 -1318662.7 3436552.58 2229514.3

    23633836 16351081.7 11882178 16864492

    3819947.4 3306985.33 6843777.58 11083574

    0.0376357 0.01918332 0.03610292 0.2081891

    25645263 19075763 16209178 21150492

    16679547 11345010 8064857 12078885

    738372 545925 0 0

    12985037 6719362 4657632 3224825

    19612309 9427813 19620000 9750820

    5879000 4773250 4327000 4286000

    3.33599405 1.975134971 4.53431939 2.27503966

    19612309 9427813 19620000 9750820

    738372 545925 0 0

    26.5615557 17.26942895 0 0

    13111698 5617030 17765868 10448492

    12985037 6719362 4657632 3224825

    1.00975438 0.835946925 3.814356308 3.2400183

    25645263 19075763 16209178 2115049219612309 9427813 19620000 9750820

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    Receivables/Annual sales per day (Days) 266.6122498

    Profit Margin

    Net income available to common stock holders 41192076

    Sales 317293796

    Net income available to common stock holders/Sales 13%

    Return on Assets

    Net income available to common stock holders 41192076

    Total Asset 604086223

    Net income available to common stock holders/Total Asset 7%

    Return On Equity

    Net income available to common stock holders 41192076

    Common Equity 203480595

    Net income available to common stock holders/Common Equity 20%

    Earning per Share 47

    Price/ Earning

    Price per Share

    Earning per share 47

    Price per Share/ Earning per share

    Basic Earning Power

    EBIT 68623798

    Total Assets 604086223

    EBIT/ total assets 0.113599343

    Quick Ratio:

    Cash & Equivalent 101076

    Accounts Receiveble 234984480

    Short Investment

    Current Liabilities 378673274

    (Cash & Equivalent+Acciunts Rexeivable+Short Investment)/Curre 0.924505425

    Cash Ratio

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    Cash & Cash Equvalent 101076

    Investment Fund

    Current Liabilities 378673274

    (Cash & Cash Equivalent+Investment Fund)/Current Liability 0.000266921

    Days Purchase OutstandingPurchase 239488002

    Accounts Payable 22760360

    Purchase/Accounts Payable 10.52215352

    Cash Convesion Cycle 326.4624342

    Prrofit Margin Analysis

    Gross Profit 77805794

    Sales 317293796

    Gross Profit/Sales 0.245216878

    Operating ProfitMargin

    Sales 317293796

    Operating Profit 59273429

    Operating Profit/Sales 5.353052816

    Net Profit Margin

    Net Income avilable able to common stock holder 41192076

    Sales 317293796

    Net Income avilable able to common stock holder/Sales 0.129823137

    Effective Tax Rate

    Income Tax Expenses 19065917

    Pretax Income 53195869

    0.358409729

    Retained on Asset

    Net income 41192076

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    Price earning + Growth rate

    Price earning ratio=(price per share/EPS) 10.32553191

    EPS 47

    Price earning ratio/EPS 0.219692168

    Price-Sales Ratiostock price 485.3

    Net sales 317293796

    stock price/net sales 1.5295E-06

    Dividend Yield Ratio

    Annual Dividend Per Share 30

    Stock Price 485.3

    Annual Dividend Per Share/Stock Price 0.061817433

    Comprehensive Liquidity Index 1.117050924

    Adjusted Receivable: [Accounts Receivable(1-1/Receivable Turove 218128394.5

    Adjusted Inventory: [Inventory(1-1/Rec.Turnover-1/Inv. Turnover)] 45450610.16

    Adjusted Payable: [Payable(1-1/Payable Turnover)] 20597270.48

    Adjusted Current Asset: [Adjt.Rec.+Adjt.Inv.+Other Current Asset] 420581049.6

    Adjusted Current Liabilities: [Adjt.Acc.Payable+Other Liabilities] 376510184.5

    Net Liquid balance 0.00016732

    Current Asset 454010709

    Current Liability 378673274

    Receivables 234984480

    Accounts Payable 22760360

    Working Capital Sales Ratio

    Gross working Capital 454010709

    Sales 317293796Gross working Capital/Sales 1.430884293

    Net Working Capital Sales Ratio

    Net working Capital (CA-CL) 143688794

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    Sales 317293796Gross working Capital/Sales 0.452857244

    (4) Inventory Turnover

    Sales 317293796Inventories 62024184

    Sales/Inventories 5.115646439

    Accounts Receivables Turnover

    sales 317293796Receivables 22760360

    sales /Receivables 13.94063169

    Payables Turnover

    COGS 239488002

    Payables 22760360

    Payables/COGS 10.52215352

    (2)Quick Ratio

    Current Asset-Inventory-prepaid expence- 350085496

    current Liabilities 378673274

    Current Asset-Inventory/current Liabilities 0.924505425

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    (Collected at December 5, 2010)

    2005 2004 2003 2002

    372291702 396403875 262642235 270802805

    311434604 351938456 234257779 255241210

    1.195408915 1.126344303 1.121167613 1.060968192

    43403859 37069350 47116897 53849580799745.8694 771493.4083 742470.8667 686320.1944

    54.27206399 48.04882271 63.45959029 78.46130776

    799745.8694 771493.4083 742470.8667 686320.1944

    163244914 175480533 190385990 202248113

    0.004899055 0.004396462 0.003899819 0.003393457

    287908513 277737627 267289512 247075270

    535536616 571884408 453028225 473050918

    0.537607522 0.485653435 0.590006311 0.522301639

    571004106 606873099 488207444 510460523

    535536616 571884408 453028225 473050918

    107% 106% 108% 108%

    208783839 211836266 202991892 206202333

    799745.8694 771493.4083 742470.8667 686320.1944

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    261.0627288 274.5794892 273.4004809 300.4462562

    36754173 33643288 22317976 15275585

    287908513 277737627 267289512 247075270

    13% 12% 8% 6%

    36754173 33643288 22317976 15275585

    535536616 571884408 453028225 473050918

    7% 6% 5% 3%

    36754173 33643288 22317976 15275585

    190844732 175733847 162773023 157172264

    19% 19% 14% 10%

    48.5 45.4 30 20

    48.5 45.4 30 20

    6806790 6895100 59825464 44982987

    535536616 571884408 453028225 473050918

    0.012710223 0.012056807 0.132056814 0.095091216

    104967 124411 126996 66335

    208783839 211836266 202991892 206202333

    0 0 0 0

    311434604 351938456 234257779 255241210

    0.970954422 0.984743372 0.86707425 0.838644598

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    104967 124411 126996 66335

    0

    311434604 351938456 234257779 255241210

    0.000337043 0.000353502 0.000542121 0.000259891

    212576701 198368310 203257697 195866277

    17692575 23197384 16501556 20580284

    12.01502331 8.551322425 12.31748673 9.517180472

    303.3197694 314.0769895 324.5425845 369.3903835

    75331812 79369317 64031815 51208993

    799745.8694 771493.4083 742470.8667 686320.1944

    94.19468719 102.877505 86.24151852 74.6138514

    287908513 277737627 742470.8667 686320.1944

    57330028 60702700 52221104 37962190

    5.021949632 4.575375181 0.014217832 0.018079046

    36754173 33643288 22317976 15275585

    287908513 277737627 267289512 247075270

    0.127659209 0.121133346 0.083497388 0.061825633

    17601214 16688637 15282439 6279132

    52534539 49471901 36741150 20641658

    0.3350408 0.337335673 0.415948848 0.304197076

    36754173 33643288 22317976 15275585

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    12.60412371 18.29295154 15.01666667 16

    48.5 45.4 30 20

    0.259878839 0.402928448 0.500555556 0.8

    611.3 830.5 450.5 320

    287908513 277737627 267289512 247075270

    2.12324E-06 2.99023E-06 1.68544E-06 1.29515E-06

    27.5 25 20 20

    611.3 830.5 450.5 320

    0.044986095 0.030102348 0.044395117 0.0625

    1.168792436 1.109851334 1.076280992 1.003223755

    207984093.1 211064772.6 202249421.1 205516012.8

    34193221.29 29025612.17 35902449.88 37627734.26

    16220037.28 20484659.25 15161870.69 18417849.02

    362281318.4 387588643.8 250685317 253894639.1

    309962066.3 349225731.2 232918093.7 253078775

    0.000196003 0.000217546 0.000280327 0.000140228

    372291702 396403875 262642235 270802805

    311434604 351938456 234257779 255241210

    208783839 211836266 202991892 206202333

    17692575 23197384 16501556 20580284

    372291702 396403875 262642235 270802805

    287908513 277737627 267289512 2470752701.293090288 1.42726025 0.982613321 1.09603363

    102650765 140102190 31265887 49038877

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    Industry Average 2002 2003 2004

    Particulars

    Current Ratio 1.81067934 1.51005074 1.54092205

    Quick Ratio 0.68638408 0.436134606 0.237987908Account Receivable Turnover 9.47108602 9.992485558 6.160001862

    Receivable Collection Period 12.5781307 121.7508444 125.2924418

    Inventory Turnover 2.63989641 2.836023366 4.309976934

    Inventory Conversion Period 74.1578087 171.3074193 119.7375343

    Payable Turnover 10.9995954 10.23723062 22.17204244

    Payable defferal period 0.93079354 40.68688548 17.07853419

    Cash Conversion Cycle 202.600952 252.3713782 227.951442

    Comprehensive Liquidity Index 0.81707928 1.158123895 1.48169712

    Net Liquid balance 0.01130563 0.01160961 0.086067754

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    2005 2006

    1.671664058 1.81517281

    0.764757236 1.036670556.025228873 59.7432384

    109.6761109 120.740303

    4.38283609 14.0240409

    142.8692833 94.3968881

    66.89138629 11.1437658

    13.72624781 26.2006509

    220.1098482 180.385227

    1.443589038 1.73867769

    0.022139288 0.07100289

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    2006

    Current Ratio Total Asset Weight Ratio w*r

    Safko 364236748 0.18819 0.643129 0.121031769

    Saiham 450523950 0.23277 1.124926 0.261854034

    Mithun 355683385 0.18377 1.179407 0.216742918

    Prime 765008000 0.39526 3.063929 1.211050617

    0 0 0 01935452083 1.810679337

    2006

    Quick ratio Total Asset Weight Ratio w*r

    Safko 364236748 0.18819 0.103393 0.019457757

    Saiham 450523950 0.23277 0.374859 0.087257595

    Mithun 355683385 0.18377 0.76549 0.140676182

    Prime 765008000 0.39526 1.110641 0.438992551

    1935452083 0.686384085

    2006

    A/R Turnover Total Asset Weight Ratio w*r

    Safko 364236748 0.18819 54.0249 10.16705851

    Saiham 450523950 0.23277 7.060074 1.643405299

    Mithun 355683385 0.18377 4.062098 0.746502979

    Prime 765008000 0.39526 0.053544 0.021163879

    0 0

    1935452083 12.57813066

    2006

    inventory turnover Total Asset Weight Ratio w*r

    Safko 364236748 0.18819 374.386 70.4564427

    Saiham 450523950 0.23277 2.343714 0.545557029

    Mithun 355683385 0.18377 2.379866 0.437354549

    Prime 765008000 0.39526 6.877625 2.718454382

    0

    1935452083 74.15780866

    20065. Accounts Payable Turnover Total Asset Weight Ratio w*r

    Safko 364236748 0.18819 0.090735 0.017075645

    Saiham 450523950 0.23277 0.073645 0.017142649

    Mithun 355683385 0.18377 4.869845 0.89494488

    Prime 765008000 0.39526 0.004125 0.001630364

    0

    1935452083 0.930793537

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    2006

    Cash Conversion Cycle Total Asset Weight Ratio w*r

    Safko 364236748 0.18819 -1348.51 -253.7789321

    Saiham 450523950 0.23277 178.0811 41.45275606

    Mithun 355683385 0.18377 70.6539 12.98426306

    Prime 765008000 0.39526 1016.906 401.94286470 0

    1935452083 202.6009517

    Comprehensive Liquidity Index Total Asset Weight Ratio w*r

    National Tubes Limited 579664966 0.35306 0.98993 0.349509521

    National Polymer Industries Ltd 177598000 0.10817 -0.1004 -0.010860623

    Rangpur foundary Ltd. 387868824 0.23624 0.70889 0.167471834

    Bangladesh Autocars Ltd. 23634099 0.0144 1.52158 0.021903211

    Bangladesh Lamps Philips 473050918 0.28813 1.00322 0.289055342

    1641816807 0.817079285

    2002

    Net Liquid balance Total Asset Weight Ratio w*r

    National Tubes Limited 579664966 0.35306 0.00809 0.002856469

    National Polymer Industries Ltd 177598000 0.10817 0.02693 0.002912627

    Rangpur foundary Ltd. 387868824 0.23624 0.01058 0.002499226

    Bangladesh Autocars Ltd. 23634099 0.0144 0.20819 0.002996901

    Bangladesh Lamps Philips 473050918 0.28813 0.00014 4.04034E-05

    1641816807 0.011305626

    2002

    Accounts receivable turnover Total Asset Weight Ratio w*r

    National Tubes Limited 579664966 0.35306 5.36166 1.893003189

    National Polymer Industries Ltd 177598000 0.10817 2.99702 0.324192086

    Rangpur foundary Ltd. 387868824 0.23624 16.0631 3.794806755

    Bangladesh Autocars Ltd. 23634099 0.0144 0 0

    Bangladesh Lamps Philips 473050918 0.28813 12.0054 3.459083992

    1641816807 9.471086023

    2002

    Inventory Turnover Total Asset Weight Ratio w*r

    National Tubes Limited 579664966 0.35306 0.96157 0.33949664

    National Polymer Industries Ltd 177598000 0.10817 4.92845 0.533118048

    Rangpur foundary Ltd. 387868824 0.23624 1.74623 0.412536299

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    Bangladesh Autocars Ltd. 23634099 0.0144 2.27504 0.032749398

    Bangladesh Lamps Philips 473050918 0.28813 4.58825 1.321996029

    1641816807 2.639896415

    2002

    Payable Turnover Total Asset Weight Ratio w*rNational Tubes Limited 579664966 0.35306 2.53673 0.895627149

    National Polymer Industries Ltd 177598000 0.10817 0.01969 0.002130225

    Rangpur foundary Ltd. 387868824 0.23624 30.9555 7.313045825

    Bangladesh Autocars Ltd. 23634099 0.0144 3.24002 0.046640352

    Bangladesh Lamps Philips 473050918 0.28813 9.51718 2.742151828

    1641816807 10.99959538

    2004Current ratio Total Asset Weight Ratio Weight*Ratio

    National Tubes Limited 708549581 0.36046 2.16645 0.780913264

    National Polymer Industries Ltd 254768000 0.12961 1.05347 0.136537402

    Rangpur foundary Ltd. 408183020 0.20765 1.3325 0.27669777

    Bangladesh Autocars Ltd. 22309898 0.01135 1.68142 0.019083521

    Bangladesh Lamps Philips 571884408 0.29093 1.12634 0.327690092

    1965694907 1.54092205

    Quick Ratio(2004) Total Asset Weight Ratio Weight*Ratio

    National Tubes Limited 708549581 0.36046 1.75181 0.033739123

    National Polymer Industries Ltd 254768000 0.12961 0.0936 0.014360991

    Rangpur foundary Ltd. 408183020 0.20765 0.1108 0.007833492

    Bangladesh Autocars Ltd. 22309898 0.01135 0.03772 0.006835496

    Bangladesh Lamps Philips 571884408 0.29093 0.60227 0.175218806

    1965694907 0.237987908

    Receivable Collection Period(20 Total Asset Weight Ratio Weight*Ratio

    National Tubes Limited 708549581 0.36046 84.3226 30.39472006National Polymer Industries Ltd 254768000 0.12961 69.8499 9.053043195

    Rangpur foundary Ltd. 408183020 0.20765 22.2063 4.611216463

    Bangladesh Autocars Ltd. 22309898 0.01135 21.1356 0.239881281

    Bangladesh Lamps Philips 571884408 0.29093 278.393 80.99358082

    1965694907 125.2924418

    Inventory Conversion Period(200 Total Asset Weight Ratio Weight*Ratio

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    National Tubes Limited 708549581 0.36046 143.17 51.60687709

    National Polymer Industries Ltd 254768000 0.12961 125.021 16.20356128

    Rangpur foundary Ltd. 408183020 0.20765 229.607 47.67866899

    Bangladesh Autocars Ltd. 22309898 0.01135 182.266 2.068650843

    Bangladesh Lamps Philips 571884408 0.29093 7.49238 2.179776134

    1965694907 119.7375343

    Payable defferal period(2004) Total Asset Weight Ratio Weight*Ratio

    National Tubes Limited 708549581 0.36046 8.05551 2.903670607

    National Polymer Industries Ltd 254768000 0.12961 18.8079 2.437632485

    Rangpur foundary Ltd. 408183020 0.20765 21.0046 4.361665852

    Bangladesh Autocars Ltd. 22309898 0.01135 430.649 4.887708181

    Bangladesh Lamps Philips 571884408 0.29093 8.55132 2.487857065

    1965694907 17.07853419

    Cash Conversion Cycle(2004) Total Asset Weight Ratio Weight*Ratio

    National Tubes Limited 708549581 0.36046 219.438 79.09792655National Polymer Industries Ltd 254768000 0.12961 176.063 22.81897199

    Rangpur foundary Ltd. 408183020 0.20765 230.809 47.9282196

    Bangladesh Autocars Ltd. 22309898 0.01135 -227.25 -2.579176057

    Bangladesh Lamps Philips 571884408 0.29093 277.334 80.68549989

    1965694907 227.951442

    Comprehensive Liquidity Index(2 Total Asset Weight Ratio Weight*Ratio

    National Tubes Limited 708549581 0.36046 2.05691 0.74142969

    National Polymer Industries Ltd 254768000 0.12961 1.00256 0.1299384

    Rangpur foundary Ltd. 408183020 0.20765 1.2816 0.266128633Bangladesh Autocars Ltd. 22309898 0.01135 1.65921 0.01883145

    Bangladesh Lamps Philips 571884408 0.29093 1.11837 0.325368948

    1965694907 1.48169712

    Net Liquid balance(2004) Total Asset Weight Ratio Weight*Ratio

    National Tubes Limited 708549581 0.36046 0.21235 0.07654357

    National Polymer Industries Ltd 254768000 0.12961 0.06157 0.007979875

    Rangpur foundary Ltd. 408183020 0.20765 0.00608 0.001263294

    Bangladesh Autocars Ltd. 22309898 0.01135 0.01918 0.000217724

    Bangladesh Lamps Philips 571884408 0.29093 0.00022 6.32911E-051965694907 0.086067754

    Accounts Receivables turnover(2 Total Asset Weight Ratio Weight*Ratio

    National Tubes Limited 708549581 0.36046 4.26932 1.538907865

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    2006

    DSO Total Asset Weight Ratio w*r

    National Tubes Limited 808233663 0.36586 75.1417 27.49165534

    National Polymer Industries Ltd 347503000 0.1573 26.8996 4.231430945

    Rangpur foundary Ltd. 382356851 0.17308 40.2246 6.962159303Bangladesh Autocars Ltd. 66929318 0.0303 301.987 9.149291367

    Bangladesh Lamps Philips 604086223 0.27345 266.612 72.90576562

    2209109055 120.7403026

    2006

    Payable defferal period Total Asset Weight Ratio w*r

    National Tubes Limited 808233663 0.36586 3.21364 1.17575634

    National Polymer Industries Ltd 347503000 0.1573 10.018 1.575876737

    Rangpur foundary Ltd. 382356851 0.17308 13.1158 2.270115076

    Bangladesh Autocars Ltd. 66929318 0.0303 604.073 18.30159433Bangladesh Lamps Philips 604086223 0.27345 10.5222 2.877308371

    2209109055 26.20065085

    2006

    Cash Conversion Cycle Total Asset Weight Ratio w*r

    National Tubes Limited 808233663 0.36586 191.073 69.90662699

    National Polymer Industries Ltd 347503000 0.1573 81.6941 12.85085383

    Rangpur foundary Ltd. 382356851 0.17308 200.799 34.75472741

    Bangladesh Autocars Ltd. 66929318 0.0303 -282.35 -8.554323949

    Bangladesh Lamps Philips 604086223 0.27345 261.206 71.427343162209109055 180.3852274

    2006

    Comprehensive Liquidity Index Total Asset Weight Ratio w*r

    National Tubes Limited 808233663 0.36586 2.63972 0.965778633

    National Polymer Industries Ltd 347503000 0.1573 1.09027 0.171503822

    Rangpur foundary Ltd. 382356851 0.17308 1.41254 0.244485635

    Bangladesh Autocars Ltd. 66929318 0.0303 1.21414 0.036784787

    Bangladesh Lamps Philips 604086223 0.27345 1.17068 0.320124809

    2209109055 1.738677686

    2006

    Net Liquid balance Total Asset Weight Ratio w*r

    National Tubes Limited 808233663 0.36586 0.16682 0.061034196

    National Polymer Industries Ltd 347503000 0.1573 0.05642 0.008875524

    Rangpur foundary Ltd. 382356851 0.17308 0.00319 0.000551574

    Bangladesh Autocars Ltd. 66929318 0.0303 0.01637 0.000495839

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    2003

    Current Ratio Total Asset Weight Ratio

    National Tubes Limited 601698287 0.36041557 2.039214

    National Polymer Industries Ltd 203359000 0.12181146 1.057623

    Rangpur foundary Ltd. 392909432 0.23535163 1.358759

    Bangladesh Autocars Ltd. 18462053 0.01105872 2.009853

    Bangladesh Lamps Philips 453028225 0.27136262 1.1211681669456997

    2003

    Quick Ratio Total Asset Weight Ratio

    National Tubes Limited 601698287 0.36041557 0.365801

    National Polymer Industries Ltd 203359000 0.12181146 0.279391

    Rangpur foundary Ltd. 392909432 0.23535163 0.144701

    Bangladesh Autocars Ltd. 18462053 0.01105872 0.082647

    Bangladesh Lamps Philips 453028225 0.27136262 0.867074

    1669456997

    2003

    DSO Total Asset Weight Ratio

    National Tubes Limited 601698287 0.36041557 89.01787

    National Polymer Industries Ltd 203359000 0.12181146 81.50596

    Rangpur foundary Ltd. 392909432 0.23535163 23.57489

    Bangladesh Autocars Ltd. 18462053 0.01105872 0

    Bangladesh Lamps Philips 453028225 0.27136262 273.4005

    1669456997

    2003

    inventore conversion period Total Asset Weight Ratio

    National Tubes Limited 601698287 0.36041557 236.4217

    National Polymer Industries Ltd 203359000 0.12181146 145.8224

    Rangpur foundary Ltd. 392909432 0.23535163 213.4507

    Bangladesh Autocars Ltd. 18462053 0.01105872 79.3945

    Bangladesh Lamps Philips 453028225 0.27136262 63.45959

    1669456997

    2003Payable defferal period Total Asset Weight Ratio

    National Tubes Limited 601698287 0.36041557 85.83633

    National Polymer Industries Ltd 203359000 0.12181146 13.33199

    Rangpur foundary Ltd. 392909432 0.23535163 15.89076

    Bangladesh Autocars Ltd. 18462053 0.01105872 94.38028

    Bangladesh Lamps Philips 453028225 0.27136262 12.31749

    1669456997

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    Cash Conversion Cycle Total Asset Weight Ratio

    National Tubes Limited 601698287 0.36041557 239.6032

    National Polymer Industries Ltd 203359000 0.12181146 213.9964

    Rangpur foundary Ltd. 392909432 0.23535163 221.1348

    Bangladesh Autocars Ltd. 18462053 0.01105872 -14.9858Bangladesh Lamps Philips 453028225 0.27136262 324.5426

    1669456997

    Comprehensive Liquidity Index Total Asset Weight Ratio

    National Tubes Limited 601698287 0.36041557 1.384384

    National Polymer Industries Ltd 203359000 0.12181146 1.564414

    Rangpur foundary Ltd. 392909432 0.23535163 0.668549

    Bangladesh Autocars Ltd. 18462053 0.01105872 1.736202

    Bangladesh Lamps Philips 453028225 0.27136262 1.0762811669456997

    Net Liquid balance Total Asset Weight Ratio

    National Tubes Limited 601698287 0.36041557 0.001293

    National Polymer Industries Ltd 203359000 0.12181146 0.058237

    Rangpur foundary Ltd. 392909432 0.23535163 0.015188

    Bangladesh Autocars Ltd. 18462053 0.01105872 0.036103

    Bangladesh Lamps Philips 453028225 0.27136262 0.00028

    1669456997

    2003

    Accounts receivable turnover Total Asset Weight Ratio

    National Tubes Limited 601698287 0.36041557 4.044132

    National Polymer Industries Ltd 203359000 0.12181146 4.4782

    Rangpur foundary Ltd. 392909432 0.23535163 15.27049

    Bangladesh Autocars Ltd. 18462053 0.01105872 0

    Bangladesh Lamps Philips 453028225 0.27136262 16.19784

    1669456997

    2003

    Inventory Turnover Total Asset Weight Ratio

    National Tubes Limited 601698287 0.36041557 1.522703

    National Polymer Industries Ltd 203359000 0.12181146 2.468756

    Rangpur foundary Ltd. 392909432 0.23535163 1.686572

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    Bangladesh Autocars Ltd. 18462053 0.01105872 4.534319

    Bangladesh Lamps Philips 453028225 0.27136262 5.672901

    1669456997

    2003

    Payable Turnover Total Asset Weight RatioNational Tubes Limited 601698287 0.36041557 4.194028

    National Polymer Industries Ltd 203359000 0.12181146 0.075008

    Rangpur foundary Ltd. 392909432 0.23535163 22.65467

    Bangladesh Autocars Ltd. 18462053 0.01105872 3.814356

    Bangladesh Lamps Philips 453028225 0.27136262 12.31749

    1669456997

    2005Current Ratio Total Asset Weight Ratio

    National Tubes Limited 803609842 0.37698145 2.418305

    National Polymer Industries Ltd 352786000 0.16549546 1.029862

    Rangpur foundary Ltd. 410146243 0.19240372 1.392338

    Bangladesh Autocars Ltd. 29617285 0.01389377 1.537528

    Bangladesh Lamps Philips 535536616 0.25122561 1.195409

    2131695986 1 7.573442

    2005

    Quick ratio Total Asset Weight RatioNational Tubes Limited 803609842 0.37698145 1.44745

    National Polymer Industries Ltd 352786000 0.16549546 0.04831

    Rangpur foundary Ltd. 410146243 0.19240372 0.21656

    Bangladesh Autocars Ltd. 29617285 0.01389377 0.066828

    Bangladesh Lamps Philips 535536616 0.25122561 0.670731

    2131695986 1 2.44988

    2005

    DSO Total Asset Weight Ratio

    National Tubes Limited 803609842 0.37698145 44.01366National Polymer Industries Ltd 352786000 0.16549546 111.7266

    Rangpur foundary Ltd. 410146243 0.19240372 41.09092

    Bangladesh Autocars Ltd. 29617285 0.01389377 13.74166

    Bangladesh Lamps Philips 535536616 0.25122561 264.6886

    2131695986 1 475.2615

    2005

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    Accounts receivable turnover Total Asset Weight Ratio

    National Tubes Limited 803609842 0.37698145 8.179278

    National Polymer Industries Ltd 352786000 0.16549546 3.266902

    Rangpur foundary Ltd. 410146243 0.19240372 8.761059

    Bangladesh Autocars Ltd. 29617285 0.01389377 26.56156

    Bangladesh Lamps Philips 535536616 0.25122561 1.378979

    2131695986 1 48.14777

    2005

    Payable defferal period Total Asset Weight Ratio

    National Tubes Limited 803609842 0.37698145 2.257086

    National Polymer Industries Ltd 352786000 0.16549546 7.925254

    Rangpur foundary Ltd. 410146243 0.19240372 18.66833

    Bangladesh Autocars Ltd. 29617285 0.01389377 356.5223

    Bangladesh Lamps Philips 535536616 0.25122561 12.01502

    2131695986 1 397.388

    2005

    Cash Conversion Cycle Total Asset Weight Ratio

    National Tubes Limited 803609842 0.37698145 215.5228

    National Polymer Industries Ltd 352786000 0.16549546 199.1076

    Rangpur foundary Ltd. 410146243 0.19240372 228.8366

    Bangladesh Autocars Ltd. 29617285 0.01389377 -234.867

    Bangladesh Lamps Philips 535536616 0.25122561 259.3068

    2131695986 1 667.907

    Net Liquid Balance Total Asset Weight RatioNational Tubes Limited 803609842 0.37698145 0.036907

    National Polymer Industries Ltd 352786000 0.16549546 0.036952

    Rangpur foundary Ltd. 410146243 0.19240372 0.007996

    Bangladesh Autocars Ltd. 29617285 0.01389377 0.037636

    Bangladesh Lamps Philips 535536616 0.25122561 0.000196

    2131695986 1 0.119686

    2005

    Comprehensive Liquidity Index Total Asset Weight RatioNational Tubes Limited 803609842 0.37698145 2.053824

    National Polymer Industries Ltd 352786000 0.16549546 0.546368

    Rangpur foundary Ltd. 410146243 0.19240372 1.363199

    Bangladesh Autocars Ltd. 29617285 0.01389377 1.508685

    Bangladesh Lamps Philips 535536616 0.25122561 1.176904

    2131695986 1 6.648979

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    Current Ratio 2002 2003 2004 2005

    Industry Average 1.443816 1.510051 1.540922 1.671664

    National Tubes Limited 1.904218 2.039214 2.16645 2.418305

    National Polymer Industries Ltd 1.131259 1.057623 1.053472 1.029862

    Rangpur foundary Ltd. 1.347073 1.358759 1.332499 1.392338

    Bangladesh Auto cars 1.75103 2.009853 1.681423 1.537528Bangladesh Lamps Philips 1.060968 1.121168 1.126344 1.195409

    Quick Ratio 2002 2003 2004 2005

    Industry Average 0.419365 0.436135 0.237988 0.764757

    National Tubes Limited 0.296287 0.365801 0.931363 0.482272

    National Polymer Industries Ltd 0.340006 0.279391 0.093601 0.04831

    Rangpur foundary Ltd. 0.129266 0.144701 0.110804 0.21656

    Bangladesh Auto cars0.403213 0.082647 0.037724 0.066828

    Bangladesh Lamps Philips 0.838645 0.867074 0.602266 0.670731

    2002 2003 2004 2005

    Industry Average 1.443816146 1.51005074 1.54092205 1.671664058

    National Tubes Limited 1.904218436 2.039214214 2.166449981 2.4183049

    National Polymer Industries Ltd 1.131259326 1.057622643 1.053471692 1.029862362

    Rangpur foundary Ltd. 1.347072713 1.358759447 1.332498833 1.392338205

    Bangladesh Auto cars 1.751030165 2.00985312 1.681423198 1.537527548

    Bangladesh Lamps Philips 1.060968192 1.121167613 1.126344303 1.195408915

    Series7 0

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    Comprehensive Liquidity Index

    2002 2003 2004 2005

    Industry Average 0.791549 1.137225 1.481697 1.443589

    National Tubes Limited 0.917624 1.326398 2.056913 2.053824

    National Polymer Industries Ltd -0.1004 1.564414 1.002556 0.546368

    Rangpur foundary Ltd. 0.708894 0.668549 1.281601 1.363199

    Bangladesh Auto cars 1.521575 1.736202 1.659214 1.508685

    Bangladesh Lamps Philips 1.003224 1.076281 1.118366 1.176904

    n us ry verage 277.601502 216.8277143 119.7375343 142.86928

    National Tubes Limited 374.3858068 236.4216714 92.09714923 128.42474

    National Polymer Industries Ltd 73.04533571 145.8224405 125.0206379 95.306207

    Rangpur foundary Ltd. 206.1581501 213.4506623 229.6070934 206.41404

    Bangladesh Auto cars 158.2389994 79.39449541 182.266025 301.98697

    Bangladesh Lamps Philips 70.37233795 63.45959029 7.492379203 70.372337

    2002 2003 2004 2005

    Industry Average 0.791548958 1.137224595 1.48169712 1.443589038 1

    National Tubes Limited 0.917624003 1.32639756 2.056912606 2.053823859 2National Polymer Industries Ltd -0.100401768 1.564413987 1.002556248 0.546367557 1

    Rangpur foundary Ltd. 0.708894489 0.66854908 1.281600834 1.363198675 1

    Bangladesh Auto cars 1.521575225 1.736201661 1.659213549 1.508684703 1

    Bangladesh Lamps Philips 1.003223755 1.076280992 1.118366011 1.176903853

    -0.5

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    Inventory Turnover

    2006 2002

    94.39689 Industry Average 2.639896

    94.58969 National Tubes Limited 0.961575

    64.81247 National Polymer Industries Ltd 4.928446

    173.6905 Rangpur foundary Ltd. 1.746232

    301.987 Bangladesh Auto cars 2.275045.115646 Bangladesh Lamps Philips 4.588249

    2006

    236 1.03667055

    179 0.92930572

    468 0.102933611

    102 0.249834085

    434 0.022384787

    088 0.620813699

    2006

    2002

    Industry Average 44.91660667 121.

    National Tubes Limited 67.14342813 89.

    National Polymer Industries Ltd 121.7878122 81.5

    Rangpur foundary Ltd. 22.41160771 23.5

    Bangladesh Auto cars 0

    Bangladesh Lamps Philips 9.517180472 273.

    0

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    2002 2

    Industry Average 2.639896415 2.836

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    2003 2004 2005 2006

    2.836023 4.309977 4.382836 14.02404

    1.522703 3.908916 4.534319 3.805912

    2.468756 2.879525 3.777299 5.554486

    1.686572 1.567896 1.744067 2.072652

    4.534319 1.975135 3.335994 1.192104

    5.672901 7.492379 6.633247 5.115646

    2003 2004 2005 2006

    .7508444 125.2924418 109.6761109 120.7403026

    1786606 84.32260498 44.01366332 75.14171648

    0596362 69.84990619 111.7266484 26.89960207

    7488771 22.20632479 41.09092145 40.22464647

    0 21.13561491 13.74166499 301.9869768

    .4004809 278.3930932 264.6886 266.6122498

    003 2004 2005 2006

    023366 4.309976934 4.38283609 14.02404088

    itle

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