“Analysis of Financial Statement on GPH Ispat Limited”

A Study on GPH Ispat Limited, Chittagong

(THIS OCP REPORT IS SUBMITTED FOR THE PARTIAL FULFILMENT OF THE DEGREE OF
MASTER OF BUSINESS ADMINISTRATION (MBA) WITH A MAJOR IN ACCOUNTING
INFORMATION SYSTEMS)

Prepared By

Mohammad Omar Faruk

Metric no.: R171143R
Program: MBA
Trimester: Autumn 2019

OCP Duration: 16th December 2019 to 15th February 2020

Date of Submission: 15th May 2020

Department of Business Administration

Faculty of Business studies
International Islamic University Chittagong
 “Analysis of Financial Statement on GPH Ispat Limited”

A Study on GPH Ispat Limited, Chittagong

(THIS OCP REPORT IS SUBMITTED FOR THE PARTIAL FULFILMENT OF THE DEGREE OF
MASTER OF BUSINESS ADMINISTRATION (MBA) WITH A MAJOR IN ACCOUNTING
INFORMATION SYSTEMS)

Prepared By

Mohammad Omar Faruk

Metric no.: R171143R
Program: MBA
Trimester: Autumn 2019

Supervised By:
Afzal Ahmad
Associate Professor,
Department of Business Administration

OCP Duration: 16th December 2019 to 15th February 2020

Date of Submission: 15th May 2020

Signature of Supervisor

Department of Business Administration

Faculty of Business studies
International Islamic University Chittagong
 LETTER OF SUBMISSION

May 15, 2020

To
The Convener
MBA Internship Committee
International Islamic University Chittagong
Chattogram, Bangladesh.

Subject: Submission of OCP Report.

Dear Sir,
This is to inform you that, I am submitting herewith my OCP Report, titled “Analysis of
Financial Statement on GPH Ispat Limited" As of my course requirement and supervisor's
suggestion and guidance, I have closely studied the ratios of GPH Ispat Limited for in depth
analysis of financial performance. I have tried my best to know about the company by
observing its activities. I believe and hope that you will find this study very interesting,
informative and insightful.

I would therefore like to request you to accept my OCP report and oblige thereby.

Yours truly

Mohammad Omar Faruk

Matric No: R-171143R
MBA- (Major in Accounting & Information Systems)
Trimester: Autumn 2019
Department of Business Administration
International Islamic University Chittagong.
 Acknowledgement

All praise of Allah, the Almighty, and the merciful. Without his blessing and endorsement
this report would not have been accomplished.

I would like to convey my deepest gratitude to my honorable teacher and supervisor Sir Afzal
Ahmad, Associate Professor of Department of Business Administration, International Islamic
University Chittagong who kindly supervised and gave me suggestions and guide me in a
proper way during my Internship report writing. I also thanks to our sir Mr. Mohammad Jonaed
Kabir Coordinator of MBA Internship/ Dissertation committee, Department of Business
Administration, International Islamic University Chittagong

It is almighty Allah who enables me to successfully complete the OCP report on Analysis

of Financial Statement on GPH Ispat Limited, Crown Chamber - 325 Asadgonj,

Chittagong-4000, Bangladesh. I express my gratitude to the department of Business

Administration of International Islamic University Chittagong for approve Such a Practical
field related Study. Completing a task is never a solo effort. It is often the result of invaluable
contributions by a number of individuals in a direct or indirect manner, which helps in the
shaping and achievement of success.

I would like to thank my parents for their inestimable love, support and encouragement which
gave me the confidence and determination to carry out this project.
 EXECUTIVE SUMMARY

Every corporation has many and varied uses for the standardized records and reports of its
financial activities. Financial performance is the most important thing for a public or private
limited company. It is the key tool for attracting investors towards the company. In this study
I have analyzed about the overall financial performance through ratio analysis of GPH Ispat
Limited. I have finished this work as much efficiently as I could. In this report I have worked
on. The data needed were collected from the annual reports of the GPH Ispat Limited over
last 3 years, the website of the company. We have gone through the study by analyzing the
Performance of the company over last three years data.
The report is based on “Analysis of Financial Statement on GPH Ispat Limited”
(GPH). The purpose of this report is to understand how the financial position, Comprehensive
income, Cash flow, liquidity and profitability analysis are used to evaluate the periodic
financial success and also this report is to evaluate the principles and guidelines of accounting
system of GPH Ispat Limited

This report is segregated into four chapters. First chapter is an overview of the report.
Objectives, Data collection Methods, Limitation etc. are described.
Second chapter is a synopsis of the GPH. This chapter is composited with vital information of
the Organizational Mission, Vision, Core Values, Product and Corporate and Contact
Information are described
Third chapter is delivered the comparative Ratio analysis on Financial Statement and Balance
Sheet also Finding of Ratio Analysis of Financial Statement and Balance Sheet.The report
mainly highlights the results of Various Ratio Analysis of the company. In order to make the
analysis more informative, inter-firm comparisons have been provided

Finally, in Fourth chapter the report has stated some Problems about the company and
Recommendations to overcome the Problems.
 Certificate of Approval

This is to certify that Mohammad Omar Faruk, a learner of MBA Program, ID No. R-
171143R 5th Trimester Major in Accounting & Information Systems, International Islamic
University Chittagong, has completed his OCP report on the topic of “Analysis of Financial
Statement on GPH Ispat Limited”A Study on GPH Ispat Limited, Chittagong. under my
supervision and guidance. In preparing this report, he has also taken help and information
from different corner of resources. It is a compulsory course for the completion of MBA
degree offered by the Faculty of Business Studies, International Islamic University
Chittagong.

l also certify that, I have gone through the report and found it satisfactory for the submission
in partial fulfillment of the compulsory course of the MBA program.

I wish him every success in his life.

Afzal Ahmad
Associate Professor,
Department of Business Administration
International Islamic University Chittagong.
 Table of Content

Chapter Topic Page

1.1 Introduction 2

1.2 Background of the Report 2

1.3 Objectives of the Report 3

1.4 Methodology 4

1.5 Limitations of the Report 5

2 Company Profile 6

2.1 Overview of the Company 7

2.2 Vision of GPH Ispat Limited 7

2.3 Mission of GPH Ispat Limited 7

2.4 Values of Confidence Cement Limited 8

2.5 Products Offered by Confidence Cement Limited 8

2.6 Corporate and Contact Information 9-10

3 Analysis And Findings 11

3.1 Financial Performance 12

3.2 Financial Performance Indicators 12

3.3 Financial Performance Analysis 12

3.4 Financial Statement 13

3.5 User of Financial Statement 13-14

3.6 Ratio Analysis 15-19

3.7 Finding 20-31

3.8 Problems 32

4 Recommendation and Conclusion 33

4.1 Recommendation 34

4.2 Conclusion 35

Appendix 36-38

References 39