DSE : ACI
Advanced Chemical Industries PLC. — Financial statements
Conglomerates · Bangladesh
Last price 177.7 BDT (At close: Nov 1, 2026) · Market cap 15.66B
Latest research: ACI (Advanced Chemical Industries) financial analysis: group finance costs 84.2% of operating profit, consolidated EPS (8.59) (Oct 2026) · ACI: group revenue of BDT 137.9bn and a consolidated owners' loss in 5 of 9 years; Retail Chain and HealthCare segments lost BDT 5,611.2m in FY2025
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Financial statements
Advanced Chemical Industries PLC. (ACI) reported revenue of 153.53B 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 | 153.53B | 137.90B | 124.32B | 115.36B | 96.57B | 80.75B |
| Cost of Revenue | 113.65B | 103.57B | 94.57B | 89.48B | 72.72B | 59.03B |
| Gross Profit | 39.88B | 34.34B | 29.75B | 25.87B | 23.85B | 21.72B |
| Selling, General & Admin | 28.76B | 24.83B | 23.71B | 20.61B | 18.17B | 16.81B |
| Other Operating Expenses | -416.15M | -380.68M | -479.23M | -439.50M | -307.18M | -267.29M |
| Operating Expenses | 28.34B | 24.45B | 23.23B | 20.17B | 17.86B | 16.54B |
| Operating Income | 11.54B | 9.88B | 6.52B | 5.70B | 5.99B | 5.18B |
| Interest Expense | -9.49B | -8.75B | -6.45B | -4.97B | -3.85B | -3.50B |
| Interest & Investment Income | 28.89M | 28.89M | 52.81M | 15.65M | 3.34M | 12.32M |
| Earnings From Equity Investments | 352.82M | 490.67M | 663.07M | 450.87M | 444.85M | 472.52M |
| Currency Exchange Gain (Loss) | 44.29M | 44.29M | 19.24M | 26.34M | 32.54M | -2.45M |
| Other Non Operating Income (Expenses) | -5.26M | -5.26M | -3.43M | -1.24M | -754.42K | -327.65K |
| EBT Excluding Unusual Items | 2.48B | 1.69B | 799.00M | 1.23B | 2.62B | 2.15B |
| Gain (Loss) on Sale of Investments | 416.03M | |||||
| Gain (Loss) on Sale of Assets | 16.32M | 16.32M | 21.16M | 7.59M | 5.69M | 33.37M |
| Asset Writedown | -4.28M | -4.28M | 160.15K | -352.95K | -1.00M | -222.17K |
| Pretax Income | 2.49B | 1.70B | 820.32M | 1.65B | 2.63B | 2.19B |
| Income Tax Expense | 2.20B | 2.12B | 2.11B | 1.73B | 1.73B | 1.75B |
| Earnings From Continuing Operations | 292.63M | -419.16M | -1.28B | -74.89M | 893.00M | 437.06M |
| Minority Interest in Earnings | -510.37M | -231.13M | -109.97M | -419.07M | -513.36M | -89.89M |
| Net Income | -217.74M | -650.30M | -1.39B | -493.96M | 379.64M | 347.17M |
| Net Income to Common | -217.74M | -650.30M | -1.39B | -493.96M | 379.64M | 347.17M |
| Shares Outstanding (Basic) | 87.83M | 87.83M | 87.83M | 87.86M | 87.64M | 87.64M |
| Shares Outstanding (Diluted) | 87.83M | 87.83M | 87.83M | 87.86M | 87.64M | 87.64M |
| EPS (Basic) | -2.48 | -7.40 | -15.88 | -5.62 | 4.33 | 3.96 |
| EPS (Diluted) | -2.48 | -7.40 | -15.88 | -5.62 | 4.33 | 3.96 |
| Free Cash Flow | -6.05B | -7.81B | -3.88B | -6.10B | -1.89B | -3.81B |
| Free Cash Flow Per Share | -68.88 | -88.96 | -44.18 | -69.44 | -21.54 | -43.48 |
| Dividend Per Share | 2.50 | 2.50 | 1.74 | 3.48 | 4.14 | 4.68 |
| Gross Margin | 25.98% | 24.90% | 23.93% | 22.43% | 24.70% | 26.89% |
| Operating Margin | 7.52% | 7.17% | 5.24% | 4.94% | 6.21% | 6.41% |
| Profit Margin | -0.14% | -0.47% | -1.12% | -0.43% | 0.39% | 0.43% |
| Free Cash Flow Margin | -3.94% | -5.67% | -3.12% | -5.29% | -1.96% | -4.72% |
| EBITDA | 13.66B | 11.70B | 8.25B | 7.33B | 7.54B | 6.73B |
| EBITDA Margin | 8.90% | 8.48% | 6.64% | 6.35% | 7.81% | 8.33% |
| D&A For EBITDA | 2.12B | 1.81B | 1.73B | 1.63B | 1.55B | 1.55B |
| EBIT | 11.54B | 9.88B | 6.52B | 5.70B | 5.99B | 5.18B |
| EBIT Margin | 7.52% | 7.17% | 5.24% | 4.94% | 6.21% | 6.41% |
| Effective Tax Rate | 88.25% | 124.59% | 256.61% | 104.53% | 66.02% | 80.02% |
Balance sheet
Fiscal year July - June; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 3.86B | 3.25B | 5.59B | 5.27B | 3.21B | 3.83B |
| Short-Term Investments | 185.65M | 206.78M | 196.49M | 2.78B | 1.16B | |
| Cash & Short-Term Investments | 4.05B | 3.45B | 5.79B | 8.06B | 3.21B | 4.99B |
| Accounts Receivable | 28.74B | 22.37B | 17.64B | 16.65B | 12.77B | 12.02B |
| Other Receivables | 1.32B | 1.68B | 1.70B | 1.45B | 941.51M | 825.02M |
| Receivables | 30.06B | 24.05B | 19.34B | 18.10B | 13.71B | 12.84B |
| Inventory | 27.38B | 24.55B | 21.29B | 21.79B | 20.32B | 17.35B |
| Prepaid Expenses | 387.83M | 249.49M | 219.00M | 301.52M | 329.67M | 253.16M |
| Other Current Assets | 5.98B | 4.52B | 4.41B | 2.99B | 2.18B | 2.05B |
| Total Current Assets | 67.86B | 56.82B | 51.05B | 51.24B | 39.76B | 37.48B |
| Property, Plant & Equipment | 41.03B | 40.68B | 37.00B | 34.80B | 30.87B | 31.32B |
| Long-Term Investments | 3.70B | 3.96B | 4.05B | 3.09B | 2.98B | 2.74B |
| Goodwill | 15.58M | 15.58M | 5.15M | 5.15M | 5.15M | |
| Other Intangible Assets | 1.28B | 1.37B | 1.40B | 1.40B | 1.36B | 88.79M |
| Long-Term Deferred Tax Assets | 1.49B | 1.09B | 532.20M | 341.11M | 709.84M | 448.00M |
| Other Long-Term Assets | 65.61M | 58.44M | 52.49M | 36.57M | 31.30M | 17.78M |
| Total Assets | 115.43B | 103.99B | 94.09B | 90.91B | 75.72B | 72.10B |
| Accounts Payable | 10.03B | 9.53B | 7.42B | 7.04B | 5.52B | 4.54B |
| Accrued Expenses | 10.81B | 8.71B | 7.25B | 7.57B | 6.01B | 5.97B |
| Short-Term Debt | 69.41B | 59.46B | 52.63B | 50.88B | 38.42B | 35.82B |
| Current Portion of Long-Term Debt | 3.61B | 4.07B | 4.11B | 2.46B | 2.05B | 2.26B |
| Current Portion of Leases | 684.00M | 625.87M | 569.53M | 484.10M | 382.47M | 434.02M |
| Current Income Taxes Payable | 588.88M | 338.11M | 583.10M | 221.36M | 235.63M | 58.61M |
| Other Current Liabilities | 1.54B | 1.36B | 1.52B | 1.56B | 1.52B | 1.44B |
| Total Current Liabilities | 96.67B | 84.09B | 74.09B | 70.20B | 54.14B | 50.53B |
| Long-Term Debt | 4.90B | 5.55B | 6.94B | 6.05B | 6.41B | 7.84B |
| Long-Term Leases | 2.53B | 2.35B | 2.52B | 2.39B | 1.38B | 1.16B |
| Pension & Post-Retirement Benefits | 2.25B | 2.23B | 1.99B | 1.72B | 1.58B | 1.46B |
| Other Long-Term Liabilities | 1.00K | 1.00 | 1.00 | |||
| Total Liabilities | 106.35B | 94.22B | 85.54B | 80.36B | 63.52B | 61.00B |
| Common Stock | 878.32M | 878.32M | 762.06M | 762.06M | 725.77M | 631.10M |
| Additional Paid-In Capital | 1.31B | 1.31B | 1.25B | 1.25B | 1.23B | 928.71M |
| Retained Earnings | -2.68B | -2.09B | -1.18B | 515.47M | 1.40B | 1.62B |
| Comprehensive Income & Other | 8.03B | 7.96B | 6.13B | 6.13B | 6.95B | 7.08B |
| Total Common Equity | 7.53B | 8.05B | 6.97B | 8.66B | 10.30B | 10.26B |
| Minority Interest | 1.54B | 1.72B | 1.59B | 1.88B | 1.90B | 838.21M |
| Shareholders' Equity | 9.07B | 9.77B | 8.56B | 10.55B | 12.20B | 11.10B |
| Total Liabilities & Equity | 115.43B | 103.99B | 94.09B | 90.91B | 75.72B | 72.10B |
| Total Debt | 81.13B | 72.05B | 66.77B | 62.26B | 48.65B | 47.52B |
| Net Cash (Debt) | -77.08B | -68.60B | -60.99B | -54.20B | -45.44B | -42.53B |
| Net Cash Per Share | -877.57 | -781.05 | -694.34 | -616.88 | -518.47 | -485.29 |
| Filing Date Shares Outstanding | 87.83M | 87.83M | 87.64M | 87.64M | 87.64M | 87.64M |
| Total Common Shares Outstanding | 87.83M | 87.83M | 87.64M | 87.64M | 87.64M | 87.64M |
| Working Capital | -28.81B | -27.26B | -23.04B | -18.96B | -14.38B | -13.05B |
| Book Value Per Share | 85.78 | 91.64 | 79.49 | 98.84 | 117.58 | 117.13 |
| Tangible Book Value | 6.26B | 6.67B | 5.55B | 7.25B | 8.94B | 10.17B |
| Tangible Book Value Per Share | 71.23 | 75.89 | 63.33 | 82.77 | 101.98 | 116.06 |
| Land | 14.65B | 12.15B | 12.09B | 11.87B | 11.66B | |
| Buildings | 8.23B | 8.08B | 7.61B | 7.13B | 5.56B | |
| Machinery | 21.10B | 18.70B | 17.20B | 15.55B | 14.18B | |
| Construction In Progress | 7.29B | 6.78B | 5.01B | 3.24B | 5.53B |
Cash flow statement
Fiscal year July - June; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Net Income | -217.74M | -650.30M | -1.39B | -493.96M | 379.64M | 347.17M |
| Depreciation & Amortization | 2.12B | 1.81B | 1.73B | 1.63B | 1.55B | 1.55B |
| Other Amortization | 57.78M | 57.78M | 30.32M | 19.14M | 19.51M | 21.74M |
| Loss (Gain) From Sale of Assets | -16.32M | -16.32M | -21.16M | -7.59M | -5.69M | -33.37M |
| Loss (Gain) From Sale of Investments | -416.03M | |||||
| Loss (Gain) on Equity Investments | -352.82M | -490.67M | -663.07M | -450.87M | -444.85M | -472.52M |
| Provision & Write-off of Bad Debts | -4.90M | -4.90M | -292.73M | 604.01M | 320.35M | 373.04M |
| Other Operating Activities | 397.12M | 297.07M | 424.87M | 1.61B | 1.29B | 1.11B |
| Change in Accounts Receivable | -6.23B | -4.64B | -786.48M | -4.33B | -928.24M | -265.50M |
| Change in Inventory | -2.19B | -3.31B | 672.62M | -1.89B | -3.14B | -4.86B |
| Change in Accounts Payable | 4.28B | 3.02B | 1.07B | 2.85B | 1.48B | 562.93M |
| Change in Other Net Operating Assets | -1.06B | -611.31M | -706.36M | -994.59M | -211.56M | -218.94M |
| Operating Cash Flow | -3.21B | -4.54B | 62.40M | -1.87B | 307.70M | -1.88B |
| Capital Expenditures | -2.84B | -3.28B | -3.94B | -4.23B | -2.20B | -1.93B |
| Sale of Property, Plant & Equipment | 5.19M | 17.80M | 24.98M | 13.77M | 6.16M | 89.45M |
| Investment in Securities | -396.62M | -479.88M | 1.77B | -2.30B | 958.98M | -261.04M |
| Other Investing Activities | 1.02B | 988.43M | 486.42M | 280.36M | 352.84M | 394.60M |
| Investing Cash Flow | -2.22B | -2.75B | -1.66B | -6.24B | -877.54M | -1.70B |
| Short-Term Debt Issued | 8.02B | 862.45M | 8.83B | 9.46B | ||
| Long-Term Debt Issued | 2.03B | 4.65M | 157.20K | |||
| Total Debt Issued | 6.94B | 8.02B | 2.89B | 8.84B | 157.20K | 9.46B |
| Short-Term Debt Repaid | -342.18M | |||||
| Long-Term Debt Repaid | -2.04B | -540.26M | -1.36B | -1.68B | -3.65B | |
| Lease Payments | -640.34M | -610.49M | -540.26M | -472.93M | -417.69M | -423.14M |
| Total Debt Repaid | -1.97B | -2.04B | -540.26M | -1.36B | -2.02B | -3.65B |
| Net Debt Issued (Repaid) | 4.97B | 5.98B | 2.35B | 7.48B | -2.02B | 5.81B |
| Common Dividends Paid | -217.19M | -150.52M | -376.62M | -365.68M | -445.61M | -501.73M |
| Other Financing Activities | -127.84M | -226.58M | -330.06M | -201.29M | 754.22M | 1.19B |
| Financing Cash Flow | 4.62B | 5.61B | 1.64B | 6.91B | -1.71B | 6.50B |
| Foreign Exchange Rate Adjustments | 265.18K | 982.18K | 8.09M | 10.43M | 27.18M | -133.19K |
| Miscellaneous Cash Flow Adjustments | 4.00K | |||||
| Net Cash Flow | -802.86M | -1.68B | 47.46M | -1.19B | -2.26B | 2.92B |
| Free Cash Flow | -6.05B | -7.81B | -3.88B | -6.10B | -1.89B | -3.81B |
| Free Cash Flow Margin | -3.94% | -5.67% | -3.12% | -5.29% | -1.96% | -4.72% |
| Free Cash Flow Per Share | -68.88 | -88.96 | -44.18 | -69.44 | -21.54 | -43.48 |
| Levered Free Cash Flow | -3.80B | -5.66B | -3.82B | -5.66B | -2.07B | -3.56B |
| Unlevered Free Cash Flow | 2.13B | -188.81M | 208.94M | -2.56B | 337.84M | -1.37B |
| Free Cash Flow After Leases | -6.69B | -8.42B | -4.42B | -6.57B | -2.31B | -4.23B |
| Cash Interest Paid | 9.26B | 8.65B | 6.28B | 3.73B | 3.26B | 2.63B |
| Cash Income Tax Paid | 3.05B | 3.02B | 2.60B | 2.38B | 2.14B | 2.22B |
| Change in Working Capital | -5.19B | -5.54B | 246.88M | -4.36B | -2.80B | -4.78B |
Ratios
Fiscal year July - June; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 15.81B | 16.54B | 10.07B | 19.83B | 20.54B | 16.64B |
| Enterprise Value | 94.43B | 88.68B | 75.41B | 77.41B | 67.79B | 60.62B |
| Last Close Price | 180.00 | 185.67 | 111.82 | 216.70 | 220.35 | 175.09 |
| PE Ratio | 54.10 | 47.94 | ||||
| PS Ratio | 0.10 | 0.12 | 0.08 | 0.17 | 0.21 | 0.21 |
| PB Ratio | 1.74 | 1.69 | 1.18 | 1.88 | 1.68 | 1.50 |
| P/TBV Ratio | 2.53 | 2.48 | 1.81 | 2.73 | 2.30 | 1.64 |
| P/OCF Ratio | 161.46 | 66.75 | ||||
| EV/Sales Ratio | 0.62 | 0.64 | 0.61 | 0.67 | 0.70 | 0.75 |
| EV/EBITDA Ratio | 6.74 | 7.58 | 9.14 | 10.56 | 8.99 | 9.01 |
| EV/EBIT Ratio | 7.94 | 8.97 | 11.57 | 13.57 | 11.31 | 11.71 |
| Debt / Equity Ratio | 8.94 | 7.38 | 7.80 | 5.90 | 3.99 | 4.28 |
| Debt / EBITDA Ratio | 5.94 | 6.16 | 8.10 | 8.49 | 6.45 | 7.06 |
| Net Debt / Equity Ratio | 8.49 | 7.02 | 7.13 | 5.14 | 3.72 | 3.83 |
| Net Debt / EBITDA Ratio | 5.64 | 5.87 | 7.39 | 7.39 | 6.02 | 6.32 |
| Net Debt / FCF Ratio | -12.74 | -8.78 | -15.72 | -8.88 | -24.07 | -11.16 |
| Asset Turnover | 1.39 | 1.39 | 1.34 | 1.39 | 1.31 | 1.21 |
| Inventory Turnover | 4.33 | 4.52 | 4.39 | 4.25 | 3.86 | 3.95 |
| Quick Ratio | 0.35 | 0.33 | 0.34 | 0.37 | 0.31 | 0.35 |
| Current Ratio | 0.70 | 0.68 | 0.69 | 0.73 | 0.73 | 0.74 |
| Return on Equity (ROE) | 3.58% | -4.58% | -13.45% | -0.66% | 7.66% | 4.75% |
| Return on Assets (ROA) | 6.55% | 6.24% | 4.40% | 4.28% | 5.07% | 4.84% |
| Return on Invested Capital (ROIC) | 1.59% | -3.29% | -15.20% | -0.42% | 3.66% | 2.08% |
| Return on Capital Employed (ROCE) | 61.60% | 49.70% | 32.60% | 27.50% | 27.80% | 24.00% |
| Earnings Yield | -1.38% | -3.93% | -13.84% | -2.49% | 1.85% | 2.09% |
| FCF Yield | -38.27% | -47.24% | -38.52% | -30.77% | -9.19% | -22.89% |
| Dividend Yield | 1.39% | 1.33% | 1.51% | 1.54% | 1.77% | 2.46% |
| Payout Ratio | 117.38% | 144.52% | ||||
| Buyback Yield / Dilution | -0.03% | 0.03% | -0.26% | 0.00% | ||
| Total Shareholder Return | 1.36% | 1.33% | 1.55% | 1.28% | 1.77% | 2.46% |