DSE : ACFL
Aman Cotton Fibrous PLC. — Financial statements
Textile Mill Products · Bangladesh
Last price 22.2 BDT (At close: Oct 29, 2026) · Market cap 2.24B
Latest research: Aman Cotton Fibrous financial analysis: 93.4% of FY2025 sales to one related party, 75.42% utilisation (Oct 2026) · Aman Cotton Fibrous: a 6,780 MT Gazipur cotton-yarn mill that sold 93.4% of FY2025 yarn by value to Aman Tex Ltd.
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Financial statements
Aman Cotton Fibrous PLC. (ACFL) reported revenue of 1.79B BDT (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year July - June; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Revenue | 1.79B | 2.32B | 1.92B | 2.20B | 1.66B | 1.62B |
| Cost of Revenue | 1.71B | 2.14B | 1.74B | 2.02B | 1.48B | 1.30B |
| Gross Profit | 83.12M | 181.71M | 185.41M | 177.17M | 184.34M | 327.75M |
| Selling, General & Admin | 34.50M | 43.20M | 73.36M | 53.87M | 50.77M | 48.78M |
| Operating Expenses | 34.50M | 43.20M | 73.36M | 53.87M | 50.77M | 48.78M |
| Operating Income | 48.62M | 138.51M | 112.06M | 123.30M | 133.57M | 278.96M |
| Interest Expense | -52.16M | -107.24M | -112.45M | -90.31M | -97.49M | -220.10M |
| Interest & Investment Income | 63.91M | 52.93M | 46.59M | 73.79M | 28.88M | 39.70M |
| Currency Exchange Gain (Loss) | -12.77M | -47.24M | -35.68M | -172.55M | 361.34K | 15.97M |
| Other Non Operating Income (Expenses) | 9.16M | -438.29K | -3.44M | 898.71K | 39.05M | 34.99M |
| EBT Excluding Unusual Items | 56.76M | 36.52M | 7.08M | -64.88M | 104.37M | 149.53M |
| Gain (Loss) on Sale of Investments | -150.00 | -450.00 | ||||
| Pretax Income | 56.76M | 36.52M | 7.08M | -64.88M | 104.37M | 149.53M |
| Income Tax Expense | 34.01M | 15.53M | 32.31M | 30.33M | 27.96M | 23.61M |
| Net Income | 22.75M | 20.99M | -25.23M | -95.21M | 76.41M | 125.92M |
| Net Income to Common | 22.75M | 20.99M | -25.23M | -95.21M | 76.41M | 125.92M |
| Shares Outstanding (Basic) | 100.83M | 100.83M | 100.83M | 100.83M | 100.83M | 100.83M |
| Shares Outstanding (Diluted) | 100.83M | 100.83M | 100.83M | 100.83M | 100.83M | 100.83M |
| EPS (Basic) | 0.23 | 0.21 | -0.25 | -0.94 | 0.76 | 1.25 |
| EPS (Diluted) | 0.23 | 0.21 | -0.25 | -0.94 | 0.76 | 1.25 |
| Free Cash Flow | 386.02M | 750.17M | 131.36M | 602.77M | 332.14M | -822.17M |
| Free Cash Flow Per Share | 3.83 | 7.44 | 1.30 | 5.98 | 3.29 | -8.15 |
| Dividend Per Share | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 | 1.10 |
| Gross Margin | 4.63% | 7.83% | 9.65% | 8.05% | 11.07% | 20.18% |
| Operating Margin | 2.71% | 5.97% | 5.83% | 5.60% | 8.02% | 17.17% |
| Profit Margin | 1.27% | 0.91% | -1.31% | -4.33% | 4.59% | 7.75% |
| Free Cash Flow Margin | 21.52% | 32.34% | 6.83% | 27.39% | 19.95% | -50.61% |
| EBITDA | 116.24M | 185.12M | 162.19M | 174.30M | 188.80M | 331.53M |
| EBITDA Margin | 6.48% | 7.98% | 8.44% | 7.92% | 11.34% | 20.41% |
| D&A For EBITDA | 67.62M | 46.61M | 50.13M | 51.01M | 55.23M | 52.57M |
| EBIT | 48.62M | 138.51M | 112.06M | 123.30M | 133.57M | 278.96M |
| EBIT Margin | 2.71% | 5.97% | 5.83% | 5.60% | 8.02% | 17.17% |
| Effective Tax Rate | 59.92% | 42.53% | 456.51% | 26.79% | 15.79% | |
| Advertising Expenses | 958.08K | 1.09M | 3.83M | 7.84M | 3.88M |
Balance sheet
Fiscal year July - June; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 854.39M | 1.36B | 878.63M | 863.46M | 759.96M | 761.86M |
| Short-Term Investments | 81.00K | 84.00K | 107.00K | 138.00K | 150.00K | 212.00K |
| Cash & Short-Term Investments | 854.47M | 1.36B | 878.74M | 863.60M | 760.11M | 762.07M |
| Accounts Receivable | 50.19M | 105.48M | 293.46M | 305.46M | 55.84M | 529.97M |
| Other Receivables | 203.92M | 203.92M | 203.92M | 171.68M | 142.85M | |
| Receivables | 754.39M | 471.13M | 651.52M | 511.67M | 503.82M | 954.74M |
| Inventory | 1.36B | 1.13B | 1.84B | 1.56B | 1.83B | 1.38B |
| Prepaid Expenses | 2.48M | 2.48M | 2.48M | 1.87M | ||
| Other Current Assets | 463.34M | 410.19M | 459.09M | 740.50M | 718.47M | 870.31M |
| Total Current Assets | 3.43B | 3.38B | 3.83B | 3.67B | 3.81B | 3.97B |
| Property, Plant & Equipment | 1.69B | 1.72B | 1.77B | 1.79B | 1.84B | 1.90B |
| Other Long-Term Assets | 1.00 | |||||
| Total Assets | 5.13B | 5.10B | 5.60B | 5.47B | 5.65B | 5.86B |
| Accounts Payable | 144.54M | 8.72M | 292.67M | 145.47M | 12.24M | 32.94M |
| Accrued Expenses | 68.95M | 55.54M | 68.50M | 48.52M | 121.31M | 115.34M |
| Short-Term Debt | 860.79M | 819.68M | 990.54M | 969.69M | 1.23B | 1.49B |
| Current Portion of Long-Term Debt | 36.76M | 147.06M | 13.13M | 152.91M | 108.42M | 8.45M |
| Current Income Taxes Payable | 40.27M | 19.22M | 70.13M | 63.01M | 80.17M | 106.61M |
| Current Unearned Revenue | 2.06K | 2.43K | ||||
| Other Current Liabilities | 31.12M | 90.09M | 131.87M | 108.56M | 18.45M | 38.00M |
| Total Current Liabilities | 1.18B | 1.14B | 1.57B | 1.49B | 1.57B | 1.80B |
| Long-Term Debt | 502.84M | 476.98M | 512.71M | 380.01M | 416.76M | 452.81M |
| Long-Term Deferred Tax Liabilities | 93.61M | 92.47M | 122.18M | 119.26M | 117.59M | 113.19M |
| Total Liabilities | 1.78B | 1.71B | 2.20B | 1.99B | 2.11B | 2.36B |
| Common Stock | 1.01B | 1.01B | 1.01B | 1.01B | 1.01B | 1.01B |
| Additional Paid-In Capital | 575.35M | 575.35M | 575.35M | 575.35M | 575.35M | 575.35M |
| Retained Earnings | 1.49B | 1.53B | 1.55B | 1.63B | 1.69B | 1.65B |
| Comprehensive Income & Other | 273.68M | 273.69M | 265.37M | 265.39M | 265.40M | 265.46M |
| Shareholders' Equity | 3.35B | 3.39B | 3.40B | 3.48B | 3.54B | 3.50B |
| Total Liabilities & Equity | 5.13B | 5.10B | 5.60B | 5.47B | 5.65B | 5.86B |
| Total Debt | 1.40B | 1.44B | 1.52B | 1.50B | 1.76B | 1.96B |
| Net Cash (Debt) | -545.92M | -81.43M | -637.64M | -639.01M | -998.87M | -1.19B |
| Net Cash Per Share | -5.41 | -0.81 | -6.32 | -6.34 | -9.91 | -11.84 |
| Filing Date Shares Outstanding | 100.83M | 100.83M | 100.83M | 100.83M | 100.83M | 100.83M |
| Total Common Shares Outstanding | 100.83M | 100.83M | 100.83M | 100.83M | 100.83M | 100.83M |
| Working Capital | 2.25B | 2.24B | 2.27B | 2.19B | 2.24B | 2.17B |
| Book Value Per Share | 33.20 | 33.63 | 33.74 | 34.50 | 35.14 | 34.72 |
| Tangible Book Value | 3.35B | 3.39B | 3.40B | 3.48B | 3.54B | 3.50B |
| Tangible Book Value Per Share | 33.20 | 33.63 | 33.74 | 34.50 | 35.14 | 34.72 |
| Land | 478.05M | 478.05M | 478.05M | 478.05M | 478.05M | 478.05M |
| Buildings | 1.43B | 1.43B | 1.43B | 1.43B | 1.43B | 1.43B |
| Machinery | 1.44B | 1.43B | 1.43B | 1.40B | 1.40B | 1.40B |
| Construction In Progress | 744.47K | 686.97K |
Cash flow statement
Fiscal year July - June; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Net Income | 22.75M | 20.99M | -25.23M | -95.21M | 76.41M | 125.92M |
| Depreciation & Amortization | 67.62M | 46.61M | 50.13M | 51.01M | 55.23M | 52.57M |
| Other Operating Activities | -505.52M | 67.65M | 48.47M | 648.27M | 27.23M | 222.64M |
| Change in Accounts Receivable | 446.98M | 187.01M | 12.00M | 445.29M | -403.55M | |
| Change in Inventory | 483.14M | 711.35M | -285.22M | -448.43M | -419.26M | |
| Change in Accounts Payable | -148.12M | -283.94M | 147.20M | -20.69M | 21.25M | |
| Change in Income Taxes | 62.71M | 36.89M | 29.38M | 23.56M | 21.84M | |
| Change in Other Net Operating Assets | -21.42M | -14.12M | 180.63M | 169.26M | -148.24M | |
| Operating Cash Flow | 387.94M | 751.10M | 160.29M | 604.07M | 332.25M | -525.07M |
| Capital Expenditures | -1.92M | -926.52K | -28.93M | -1.30M | -105.60K | -297.10M |
| Sale of Property, Plant & Equipment | 744.47K | 744.47K | ||||
| Investment in Securities | -18.91M | |||||
| Other Investing Activities | -479.52M | 7.34M | 69.22M | 73.65M | 5.64M | 539.85M |
| Investing Cash Flow | -480.69M | 7.15M | 40.29M | 72.35M | 5.54M | 223.84M |
| Short-Term Debt Issued | 20.84M | 114.58M | ||||
| Long-Term Debt Issued | 98.20M | 7.73M | 63.93M | 389.43M | ||
| Total Debt Issued | 93.75M | 98.20M | 20.84M | 7.73M | 63.93M | 504.00M |
| Short-Term Debt Repaid | -170.86M | -264.11M | -260.71M | |||
| Long-Term Debt Repaid | -7.08M | |||||
| Total Debt Repaid | -168.70M | -170.86M | -7.08M | -264.11M | -260.71M | |
| Net Debt Issued (Repaid) | -74.95M | -72.66M | 13.77M | -256.38M | -196.78M | 504.00M |
| Common Dividends Paid | -50.81M | -51.10M | -50.83M | -50.61M | -20.99M | |
| Other Financing Activities | -51.88M | -150.93M | -148.35M | -265.94M | -121.91M | -226.26M |
| Financing Cash Flow | -177.65M | -274.68M | -185.41M | -572.92M | -339.68M | 277.74M |
| Foreign Exchange Rate Adjustments | -931.00 | -90.32K | ||||
| Miscellaneous Cash Flow Adjustments | -1.00 | 1.00 | ||||
| Net Cash Flow | -270.40M | 483.57M | 15.17M | 103.50M | -1.90M | -23.58M |
| Free Cash Flow | 386.02M | 750.17M | 131.36M | 602.77M | 332.14M | -822.17M |
| Free Cash Flow Margin | 21.52% | 32.34% | 6.83% | 27.39% | 19.95% | -50.61% |
| Free Cash Flow Per Share | 3.83 | 7.44 | 1.30 | 5.98 | 3.29 | -8.15 |
| Levered Free Cash Flow | -157.48M | 616.28M | 74.29M | 442.92M | 171.29M | -874.94M |
| Unlevered Free Cash Flow | -124.88M | 683.30M | 144.58M | 499.36M | 232.22M | -737.39M |
| Cash Interest Paid | 51.88M | 150.93M | 148.35M | 265.94M | 121.91M | 233.59M |
| Cash Income Tax Paid | 33.85M | 41.23M | 51.57M | 49.34M | 65.12M | 11.16M |
| Change in Working Capital | 803.09M | 615.85M | 86.92M | 173.38M | -926.19M |
Ratios
Fiscal year July - June; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 2.24B | 1.53B | 1.68B | 2.67B | 2.79B | 4.60B |
| Enterprise Value | 2.78B | 1.88B | 2.52B | 3.24B | 3.81B | 5.09B |
| Last Close Price | 22.20 | 14.44 | 15.03 | 22.94 | 23.08 | 36.57 |
| PE Ratio | 98.39 | 73.02 | 36.55 | 36.52 | ||
| PS Ratio | 1.25 | 0.66 | 0.88 | 1.21 | 1.68 | 2.83 |
| PB Ratio | 0.67 | 0.45 | 0.49 | 0.77 | 0.79 | 1.31 |
| P/TBV Ratio | 0.67 | 0.45 | 0.49 | 0.77 | 0.79 | 1.31 |
| P/FCF Ratio | 5.80 | 2.04 | 12.82 | 4.43 | 8.41 | |
| P/OCF Ratio | 5.77 | 2.04 | 10.51 | 4.42 | 8.41 | |
| EV/Sales Ratio | 1.55 | 0.81 | 1.31 | 1.47 | 2.29 | 3.13 |
| EV/EBITDA Ratio | 23.95 | 10.17 | 15.52 | 18.59 | 20.20 | 15.35 |
| EV/EBIT Ratio | 57.27 | 13.60 | 22.47 | 26.28 | 28.56 | 18.25 |
| EV/FCF Ratio | 7.21 | 2.51 | 19.16 | 5.38 | 11.48 | |
| Debt / Equity Ratio | 0.42 | 0.43 | 0.45 | 0.43 | 0.50 | 0.56 |
| Debt / EBITDA Ratio | 12.05 | 7.80 | 9.35 | 8.62 | 9.32 | 5.90 |
| Debt / FCF Ratio | 3.63 | 1.93 | 11.54 | 2.49 | 5.30 | |
| Net Debt / Equity Ratio | 0.16 | 0.02 | 0.19 | 0.18 | 0.28 | 0.34 |
| Net Debt / EBITDA Ratio | 4.70 | 0.44 | 3.93 | 3.67 | 5.29 | 3.60 |
| Net Debt / FCF Ratio | 1.41 | 0.11 | 4.85 | 1.06 | 3.01 | -1.45 |
| Asset Turnover | 0.34 | 0.43 | 0.35 | 0.40 | 0.29 | 0.29 |
| Inventory Turnover | 1.24 | 1.44 | 1.02 | 1.20 | 0.92 | 1.11 |
| Quick Ratio | 0.77 | 1.47 | 0.88 | 0.92 | 0.63 | 0.80 |
| Current Ratio | 2.90 | 2.96 | 2.45 | 2.47 | 2.42 | 2.21 |
| Return on Equity (ROE) | 0.68% | 0.62% | -0.73% | -2.71% | 2.17% | 3.65% |
| Return on Assets (ROA) | 0.57% | 1.62% | 1.26% | 1.39% | 1.45% | 3.15% |
| Return on Invested Capital (ROIC) | 0.50% | 2.12% | -9.79% | 2.85% | 2.12% | 5.36% |
| Return on Capital Employed (ROCE) | 1.20% | 3.50% | 2.80% | 3.10% | 3.30% | 6.90% |
| Earnings Yield | 1.02% | 1.37% | -1.50% | -3.56% | 2.74% | 2.74% |
| FCF Yield | 17.24% | 48.95% | 7.80% | 22.56% | 11.89% | -17.88% |
| Dividend Yield | 4.50% | 6.58% | 5.99% | 3.77% | 3.61% | 2.41% |
| Payout Ratio | 223.33% | 243.43% | 27.47% | |||
| Total Shareholder Return | 4.50% | 6.58% | 5.99% | 3.77% | 3.61% | 2.41% |