wwww¾¾¾¾cqk cqk cqk cqk úúúú,andj,andj,andj,andj

B.B.(Mgt) Acc Sp.,LICA

YdLdYdLdYdLdYdLd l<l<l<l<uKdlre$uKdlre$uKdlre$uKdlre$úúúúOdhlOdhlOdhlOdhl wdfhdackwdfhdackwdfhdackwdfhdack WmfoaYlWmfoaYlWmfoaYlWmfoaYl

lemsg,a g%iaÜ filshqßàia fm!oa. iud.u

wxl' 88

,xld nexl= f.dvke.s,a,"

uykqjr'

fldgiafldgiafldgiafldgia we.hSuwe.hSuwe.hSuwe.hSu yd yd yd yd f;dardf;dardf;dardf;dard ....ekSuekSuekSuekSu

� uQ,HuQ,HuQ,HuQ,H jdjdjdjd¾¾¾¾;d;d;d;d

� ixia:dixia:dixia:dixia:d m%ldYhm%ldYhm%ldYhm%ldYh

� uQ,H jd¾;d hkq fudkjdo@

� uQ,H jd¾;d j, wka;¾.;hka ke;fyd;awvxÕ= f;dr;=re fudkjdo@

� ;SrK .ekSu i|yd tu f;dr;=re mßyrkh lrkafka flfiao@

uQ,HuQ,HuQ,HuQ,H jdjdjdjd¾¾¾¾;d;d;d;d

jdjdjdjd¾¾¾¾IIIIsl jdsl jdsl jdsl jd¾¾¾¾;djl ;djl ;djl ;djl idudkHfhkaidudkHfhkaidudkHfhkaidudkHfhka wvxwvxwvxwvx.= .= .= .= uQ,sluQ,sluQ,sluQ,sl lreKqlreKqlreKqlreKq

� iNdm;s;=udf.a jd¾;dj

� wOHlaIljrekaf.a jd¾;dj

� ú.Kk jd¾;dj

� uQ,H jd¾;d ^ ,dN w,dN .sKqu"fYaI

m;%h"uqo,a m%jdy m%ldYh yd igyka&

� miq.sh j¾I 5l uQ,H idrdxYh

uQ,HuQ,HuQ,HuQ,H jdjdjdjd¾¾¾¾;d ;d ;d ;d NdNdNdNdúúúú;fha;fha;fha;fha wruqKqwruqKqwruqKqwruqKq

� uQ,Huh ls%hdldÍ;ajh - ,dN w,dN .sKqu

� uQ,Huh ;;ajh - fYaIm;%h

� uqo,ska isÿjQ .Kqfokq - uqo,a m%jdy m%ldYh

� igyka

lsishï ld, mßÉfþohla ;=,§ iud.ulauQ,Huh ls%hdldrlï" uQ,Huh ;;ajhka yd tuld,mßÉPfha§ iud.fï isÿjQ uQ,Huh .kqfokqms<sn| úia;rd;aul jd¾;djla uQ,H jd¾;d uÕska ms<sôUq fõ'

,,,,dNdNdNdN w,dNw,dNw,dNw,dN ....sKqusKqusKqusKqu

úl=Kqï wdodhï$msßjegqu

msßjeh

o< ,dNh

wfkl=;a wdodhï

mßmd,k úhoï

úl=Kqï yd fnodyeÍfï úhoï

wfkl=;a úhoï

nÿ yd fmd<S fmr ,dNh

fmd<sh

nÿ fmr ,dNh

noao

Y=oaO ,dNh

1000 (200)

800100(50)

(150)(50)650

(100)550

(125)425

ia:djria:djria:djria:djr j;alj;alj;alj;alïïïï

bvlvï yd hkaf;%damlrk

wdfhdack

cx.ucx.ucx.ucx.u j;alj;alj;alj;alïïïï

f;d.

Kh .e;sfhda

fláld,Sk wdfhdack

uqo,a yd nexl= fYaIh

uquququqMMMM j;alj;alj;alj;alïïïï

fYaIfYaIfYaIfYaI m;%hm;%hm;%hm;%h

2,000300

200300100100 700

3,000

m%d.aOkm%d.aOkm%d.aOkm%d.aOk j;alj;alj;alj;alïïïïfldgiafldgiafldgiafldgia m%d.aOkhm%d.aOkhm%d.aOkhm%d.aOkh

- idudkH fldgia- 10] jrKSh fldgia

Khlr

ÈÈÈÈ.=.=.=.=ld,Skld,Skld,Skld,Sk j.lSj.lSj.lSj.lSïïïï

nexl= yd wfkl=;a Kh

flflflflááááld,Skld,Skld,Skld,Sk j.lSj.lSj.lSj.lSïïïï

Kh ysñfhda

f.úh hq;= wfkl=;a úhoï

fláld,Sk Kh

m%d.aOkhm%d.aOkhm%d.aOkhm%d.aOkh yd yd yd yd j.lSj.lSj.lSj.lSïïïï

1,500500300

450

2503,000

50150

50

wkqmdwkqmdwkqmdwkqmd; ; ; ; úúúúYaf,aIKhYaf,aIKhYaf,aIKhYaf,aIKh

� o< ,dN wkqmd;slh

� ls%hdldÍ ,dN wkqmd;slh

� Y=oAO ,dN wkqmd;slh

� whs;sldÍ;aj m%d.aOkhg

bmehqï wkqmd;slh

� uq¿ m%d.aOkhg bmehqïwkqmd;slh

� fmd<S wdjrK wkqmd;slh

� f;da,k wkqmd;slh

� cx.u wkqmd;slh

� ,dNdxY f.ùfï

wkqmd;slh

� ,dNdxY m%;sYh

� fldgil bmehqu

o< ,o< ,o< ,o< ,dNdNdNdN wkqmd;slhwkqmd;slhwkqmd;slhwkqmd;slh

o< ,dNh

úl=Kqï

úl=Kqï j, m%;sY;hla f,i Wmhk ,o o< ,dNh

Gross Profit Ratio - GPR

ls%hdldls%hdldls%hdldls%hdldÍÍÍÍ ,,,,dNdNdNdN wkqmd;slhwkqmd;slhwkqmd;slhwkqmd;slhGross Profit Margin

nÿ iy fmd<S j,g fmr ,dNh

úl=Kqï

wksjd¾hfhkau f.úh hq;= wdøhï nÿ iy Khfmd<S wvqlsÍug fmr bmhQ ,dNh úl=Kqï j, m%;sY;hla f,i

Y=Y=Y=Y=oAOoAOoAOoAO ,,,,dNdNdNdN wkqmd;slhwkqmd;slhwkqmd;slhwkqmd;slh

Net Profit Ratio - NPR

nÿ j,g miq ,dNh

úl=Kqï

úl=Kqï j, m%;sY;hla f,i iud.u bmhQ Y=oAO,dNh

Return on Equity - ROE

ysysysysññññldldldldÍÍÍÍ;aj;aj;aj;aj m%d.aOkhgm%d.aOkhgm%d.aOkhgm%d.aOkhg bmehqbmehqbmehqbmehqïïïï wkqmd;slhwkqmd;slhwkqmd;slhwkqmd;slh

nÿ j,g miq ,dNh - jrKSh ,dNdxY

ysñldÍ;aj m%d.aOkh

idudkH fldgia ysñhkag whs;s ,dNh Tjqkaf.a

m%d.aOkfha m%;sY;hla f,i

Return on Capital Employed - ROCEuquququq¿¿¿¿ m%d.aOkhgm%d.aOkhgm%d.aOkhgm%d.aOkhg bmehqbmehqbmehqbmehqïïïï wkqmd;slhwkqmd;slhwkqmd;slhwkqmd;slh

nÿ j,g miq ,dNh + Kh fmd,S ,eîu

uq¿ os.= ld,Sk m%d.aOkh

fhojQ uq¿ m%d.aOkh ^whs;sldr;ajh iy Kh& u; bmehQ m%;s,dNh

nÿ iy fmd<S j,g fmr ,dNh

Kh fmd<S ^f.ùï&

Kh fmd<S f.ùï ioyd fhdod.; yels ,dNhKh fmd<S fuka ljr .=Khlao hkak

Interest Cover

fmdfmdfmdfmd<S <S <S <S wdjrKwdjrKwdjrKwdjrK wkqmd;slhwkqmd;slhwkqmd;slhwkqmd;slh

f;da,kf;da,kf;da,kf;da,k wkqmd;slhwkqmd;slhwkqmd;slhwkqmd;slh

uq¿ m%d.aOkfha m%;sY;hla f,i iud.fï os.= ld,Sk Kh m%udKh

Gearing Ratio

os.= ld,Sk Kh

uq¿ os.= ld,sk m%d.aOkh

cx.ucx.ucx.ucx.u wkqmd;slhwkqmd;slhwkqmd;slhwkqmd;slh

cx.u j;alï

cx.u j.lSï

� flá ld,Sk j;alï cx.u j.lSï fuka ljr.=Khlao hkak

� iud.fï ldrl m%d.aOkh ms<sn| ks¾Kdhlhls

Current Ratio

,,,,dNdxYdNdxYdNdxYdNdxY f.f.f.f.ùïùïùïùï wkqmd;slhwkqmd;slhwkqmd;slhwkqmd;slh

uq¿ idudkH ,dNdxY

nÿ j,g miq ,dNh - jrKSh ,dNdxY

� fldgia ysñhkag whs;s ,dNfhka ,dNdxYjYfhka f.jk m%;sY;h

Dividend Payment Ratio

,,,,dNdxYdNdxYdNdxYdNdxY m%;sY;hm%;sY;hm%;sY;hm%;sY;h

fldgil ,dNdxYh

fldgil kdñl w.h

� fldgil kdñl w.fha m%;sY;hla f,ifldgil ,dNdxYh

Dividend yield

fldgilfldgilfldgilfldgil bmehqubmehqubmehqubmehqu

nÿ j,g miq ,dNh - jrKSh ,dNdxY

ksl=;a l, idudkH fldgia ixLHdj

� idudkH fldgila ioyd Wmhk ,o uq¿ uqo,

Earnings per Share

ññññ, , , , bmehqbmehqbmehqbmehqïïïï wkqmd;hwkqmd;hwkqmd;hwkqmd;h

fj<ofmd< ñ,

fldgil bmehqu

� m%dfhda.sl jYfhka Ndú;d jk jvd;aum%p,s; we.hSfï l%uhhs'

� by< ,dN wfmalaIdjka we;s iud.ï j, by< ñ, bmehqï wkqmd;hla we;' wvq ,dNj¾Okhla we;s iud.ï j, my< ñ, bmehqïwkqmd;hla we;'

Price Earning Ratio

fmd;afmd;afmd;afmd;a w.hw.hw.hw.h

Book Value

uq¿ j;alï - uq¿ j.lSï

ksl=;a l< idudkH fldgia ixLHdj

ixia:dixia:d m%ldYhm%ldYhProspectusProspectus

ixia:dixia:dixia:dixia:dixia:dixia:dixia:dixia:d m%ldYhm%ldYhm%ldYhm%ldYhm%ldYhm%ldYhm%ldYhm%ldYh ProspectusProspectus

� iud.fï wruqKq

� l%shd;aul lsÍug fhdað; n,;,

� m%j¾;lhska

� whÿïm;a tjk wdldrh

� jHdmdrfha b;sydih ms<sn| úia;rhla

� iud.fï .sKqï jd¾;d

� fldgil ksl=;= jákdlu

� fldgia ksl=;=j wdrïN jk Èkh iy fldgia m%udKh

iud.ula msysgqjd we;s nj;a tys fldgia ñ,§.kakd f,i b,a,d isáñka m%j¾:lhka úiskam,lrKq ,nk m%ldYhls'

uQ,sluQ,sluQ,sluQ,sluQ,sluQ,sluQ,sluQ,sl kslkslkslkslkslkslkslksl=;==;==;==;==;==;==;==;=jlskajlskajlskajlskajlskajlskajlskajlska fldgiafldgiafldgiafldgiafldgiafldgiafldgiafldgia ññññññññ,,,,,,,,§§§§§§§§ ........ekSfekSfekSfekSfekSfekSfekSfekSfïïïïïïïï §§§§§§§§

� iud.fï ia:djr;ajh

� fldgila i|yd jQ fmd;a w.h ^Y=oaO j;alï

jákdlu& yd fldgil ksl=;= w.h'

� fldgia ksl=;=fjka ,nk m%d.aOkh Ndú;djk

wkaou yd bka iud.ug ,eìh yels m%Ó,dN

m%udKh

uQ,sluQ,sluQ,sluQ,sluQ,sluQ,sluQ,sluQ,sl kslkslkslkslkslkslkslksl=;=j =;=j =;=j =;=j =;=j =;=j =;=j =;=j i|ydi|ydi|ydi|ydi|ydi|ydi|ydi|yd b,ab,ab,ab,ab,ab,ab,ab,a¨̈̈̈̈̈̈̈ïïïïïïïï lslslslslslslslsÍÍÍÍÍÍÍÍffffffffïïïïïïïï §§§§§§§§

� b,a¨ï ld, iSudj

� b,a¨ï lrkd fldgia ixLHdj

� uqo,a f.ùfï l%ufõohka

� nyq mqoa., b,a¨ï m;%

�fldgia wê b,a¨ula we;s jQ úg fldgia,efnkakd jQ l%ufõoh

ia;+;shs