DSE : KDSALTD
KDS Accessories Limited — Financial statements
Paperboard Containers And Boxes · Bangladesh
Last price 41.2 BDT (At close: Oct 29, 2026) · Market cap 3.08B
Latest research: KDS Accessories financial analysis: affiliate interest is 47% of pre-tax profit (Oct 2026) · KDS Accessories: FY2026 EPS of BDT 2.20, with interest from two group companies equal to 47% of FY2025 pre-tax profit
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Financial statements
KDS Accessories Limited (KDSALTD) reported revenue of 2.62B 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 | 2.62B | 2.89B | 2.53B | 2.79B | 3.20B | 2.22B |
| Cost of Revenue | 2.16B | 2.39B | 2.07B | 2.24B | 2.71B | 1.80B |
| Gross Profit | 465.35M | 493.72M | 456.36M | 552.65M | 494.13M | 422.70M |
| Selling, General & Admin | 291.26M | 286.45M | 254.69M | 244.45M | 260.17M | 218.19M |
| Operating Expenses | 291.26M | 286.45M | 254.69M | 244.45M | 260.17M | 218.19M |
| Operating Income | 174.09M | 207.27M | 201.67M | 308.20M | 233.96M | 204.51M |
| Interest Expense | -29.41M | -61.46M | -73.40M | -61.74M | -37.42M | -50.00M |
| Interest & Investment Income | 95.64M | 92.08M | 76.89M | 62.77M | 50.14M | 42.85M |
| Currency Exchange Gain (Loss) | -36.10M | -36.10M | -8.16M | -103.54M | -45.24M | 7.19M |
| Other Non Operating Income (Expenses) | -10.09M | -9.81M | -8.02M | -8.46M | -11.22M | -12.50M |
| EBT Excluding Unusual Items | 194.13M | 191.97M | 188.97M | 197.22M | 190.22M | 192.05M |
| Gain (Loss) on Sale of Investments | -15.48M | |||||
| Gain (Loss) on Sale of Assets | 824.08K | 824.08K | 541.99K | 8.00K | -1.63M | 11.78K |
| Pretax Income | 194.95M | 192.80M | 189.51M | 197.23M | 188.59M | 176.58M |
| Income Tax Expense | 34.17M | 29.05M | 35.75M | 43.98M | 22.86M | 19.63M |
| Net Income | 160.78M | 163.75M | 153.76M | 153.25M | 165.73M | 156.95M |
| Net Income to Common | 160.78M | 163.75M | 153.76M | 153.25M | 165.73M | 156.95M |
| Shares Outstanding (Basic) | 74.74M | 74.74M | 74.74M | 74.74M | 74.74M | 74.74M |
| Shares Outstanding (Diluted) | 74.74M | 74.74M | 74.74M | 74.74M | 74.74M | 74.74M |
| EPS (Basic) | 2.15 | 2.19 | 2.06 | 2.05 | 2.22 | 2.10 |
| EPS (Diluted) | 2.15 | 2.19 | 2.06 | 2.05 | 2.22 | 2.10 |
| Free Cash Flow | -179.54M | 149.59M | 797.74M | -653.62M | 551.55M | 313.74M |
| Free Cash Flow Per Share | -2.40 | 2.00 | 10.67 | -8.74 | 7.38 | 4.20 |
| Dividend Per Share | 1.00 | 1.00 | 0.48 | 0.95 | 1.52 | 1.43 |
| Gross Margin | 17.76% | 17.09% | 18.03% | 19.78% | 15.44% | 19.06% |
| Operating Margin | 6.64% | 7.18% | 7.97% | 11.03% | 7.31% | 9.22% |
| Profit Margin | 6.13% | 5.67% | 6.08% | 5.48% | 5.18% | 7.08% |
| Free Cash Flow Margin | -6.85% | 5.18% | 31.52% | -23.39% | 17.24% | 14.15% |
| EBITDA | 263.72M | 298.57M | 298.75M | 407.82M | 334.76M | 301.91M |
| EBITDA Margin | 10.06% | 10.34% | 11.80% | 14.59% | 10.46% | 13.61% |
| D&A For EBITDA | 89.62M | 91.31M | 97.08M | 99.62M | 100.80M | 97.41M |
| EBIT | 174.09M | 207.27M | 201.67M | 308.20M | 233.96M | 204.51M |
| EBIT Margin | 6.64% | 7.18% | 7.97% | 11.03% | 7.31% | 9.22% |
| Effective Tax Rate | 17.53% | 15.07% | 18.87% | 22.30% | 12.12% | 11.12% |
| Advertising Expenses | 24.15M | 11.95M | 7.34M | 18.11M | 14.22M |
Balance sheet
Fiscal year July - June; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 86.80M | 68.31M | 60.85M | 18.84M | 270.14M | 232.48M |
| Cash & Short-Term Investments | 91.07M | 68.31M | 60.85M | 18.84M | 270.14M | 232.48M |
| Accounts Receivable | 1.75B | 1.70B | 1.38B | 1.42B | 1.61B | 1.06B |
| Other Receivables | 1.51M | 475.81K | 438.32K | 375.23K | 298.50K | 412.09K |
| Receivables | 2.74B | 2.69B | 2.20B | 2.28B | 2.13B | 1.45B |
| Inventory | 959.66M | 769.08M | 571.56M | 782.22M | 866.28M | 697.38M |
| Prepaid Expenses | 3.43M | 2.56M | 2.54M | 2.93M | 3.73M | 3.52M |
| Other Current Assets | 104.28M | 82.04M | 78.03M | 87.25M | 86.80M | 68.02M |
| Total Current Assets | 3.90B | 3.62B | 2.91B | 3.17B | 3.36B | 2.45B |
| Property, Plant & Equipment | 964.49M | 1.01B | 1.09B | 1.17B | 1.26B | 1.27B |
| Long-Term Investments | 32.02M | 31.91M | 31.82M | 35.39M | 35.26M | 34.99M |
| Other Intangible Assets | 12.90K | 128.98K | 283.75K | 438.52K | 94.88K | 381.56K |
| Other Long-Term Assets | 1.00 | -1.00 | ||||
| Total Assets | 4.89B | 4.66B | 4.03B | 4.38B | 4.65B | 3.76B |
| Accounts Payable | 1.61B | 1.65B | 1.24B | 919.18M | 2.16B | 1.07B |
| Accrued Expenses | 323.11M | 305.79M | 289.04M | 309.26M | 273.10M | 242.49M |
| Short-Term Debt | 515.82M | 321.98M | 243.44M | 958.35M | 76.10M | 444.86M |
| Current Portion of Long-Term Debt | 36.11M | 36.02M | 37.15M | 33.42M | 33.87M | 17.16M |
| Current Income Taxes Payable | 106.24M | 70.86M | 61.95M | 54.28M | 39.09M | 40.21M |
| Other Current Liabilities | 2.26M | 1.10M | 2.35M | 1.06M | 2.38M | 2.82M |
| Total Current Liabilities | 2.59B | 2.38B | 1.87B | 2.28B | 2.58B | 1.82B |
| Long-Term Debt | 5.24M | 27.76M | 53.77M | 82.56M | 101.68M | 46.31M |
| Pension & Post-Retirement Benefits | 180.62M | 161.79M | 145.06M | 137.30M | 119.46M | 103.34M |
| Long-Term Deferred Tax Liabilities | 7.19M | 13.01M | 19.35M | 23.73M | 23.66M | 29.61M |
| Other Long-Term Liabilities | 1.00 | |||||
| Total Liabilities | 2.78B | 2.59B | 2.09B | 2.52B | 2.83B | 2.00B |
| Common Stock | 747.41M | 747.41M | 711.82M | 711.82M | 711.82M | 711.82M |
| Additional Paid-In Capital | 120.00M | 120.00M | 120.00M | 120.00M | 120.00M | 120.00M |
| Retained Earnings | 1.03B | 989.05M | 896.48M | 813.91M | 774.55M | 715.59M |
| Comprehensive Income & Other | 214.39M | 214.39M | 214.39M | 214.39M | 214.39M | 214.39M |
| Shareholders' Equity | 2.11B | 2.07B | 1.94B | 1.86B | 1.82B | 1.76B |
| Total Liabilities & Equity | 4.89B | 4.66B | 4.03B | 4.38B | 4.65B | 3.76B |
| Total Debt | 557.17M | 385.76M | 334.37M | 1.07B | 211.65M | 508.34M |
| Net Cash (Debt) | -466.09M | -317.45M | -273.52M | -1.06B | 58.49M | -275.85M |
| Net Cash Per Share | -6.24 | -4.25 | -3.66 | -14.12 | 0.78 | -3.69 |
| Filing Date Shares Outstanding | 74.74M | 74.74M | 74.74M | 74.74M | 74.74M | 74.74M |
| Total Common Shares Outstanding | 74.74M | 74.74M | 74.74M | 74.74M | 74.74M | 74.74M |
| Working Capital | 1.31B | 1.23B | 1.04B | 896.24M | 774.30M | 632.90M |
| Book Value Per Share | 28.23 | 27.71 | 25.99 | 24.89 | 24.36 | 23.57 |
| Tangible Book Value | 2.11B | 2.07B | 1.94B | 1.86B | 1.82B | 1.76B |
| Tangible Book Value Per Share | 28.23 | 27.71 | 25.99 | 24.88 | 24.36 | 23.57 |
| Land | 431.21M | 431.21M | 431.21M | 431.21M | 431.21M | |
| Buildings | 562.04M | 562.04M | 559.27M | 555.38M | 505.16M | |
| Machinery | 1.33B | 1.32B | 1.31B | 1.28B | 1.14B | |
| Construction In Progress | 31.40K | 1.11M | 25.15M | 137.97M |
Cash flow statement
Fiscal year July - June; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Net Income | 160.78M | 163.75M | 153.76M | 153.25M | 165.73M | 156.95M |
| Depreciation & Amortization | 89.62M | 91.31M | 97.08M | 99.62M | 100.80M | 97.41M |
| Other Amortization | 154.77K | 154.77K | 154.77K | 120.67K | 286.68K | 499.35K |
| Loss (Gain) From Sale of Assets | -982.82K | -824.08K | -541.99K | -8.00K | 1.63M | -11.78K |
| Loss (Gain) on Equity Investments | 15.48M | |||||
| Other Operating Activities | 6.74M | 35.27M | 18.74M | 114.98M | 28.37M | -12.84M |
| Change in Accounts Receivable | -170.72M | -286.25M | 141.63M | 291.99M | -417.98M | -117.34M |
| Change in Inventory | -78.83M | -197.52M | 210.67M | 84.06M | -168.90M | -128.74M |
| Change in Accounts Payable | -179.16M | 341.39M | 176.34M | -1.42B | 909.01M | 470.09M |
| Change in Other Net Operating Assets | 17.21M | 16.05M | 12.19M | 40.01M | 19.72M | -12.87M |
| Operating Cash Flow | -155.20M | 163.32M | 810.03M | -638.25M | 638.66M | 468.63M |
| Capital Expenditures | -24.34M | -13.73M | -12.28M | -15.37M | -87.11M | -154.89M |
| Sale (Purchase) of Intangibles | -464.31K | |||||
| Investment in Securities | -413.68K | -323.03K | 2.21M | -207.78K | 2.48M | 5.80M |
| Other Investing Activities | 1.03M | 824.10K | 550.89K | 19.11K | 1.58M | 36.62K |
| Investing Cash Flow | -23.73M | -13.23M | -9.53M | -16.02M | -83.05M | -149.06M |
| Short-Term Debt Issued | 78.54M | 44.54M | 882.25M | |||
| Long-Term Debt Issued | 72.07M | |||||
| Total Debt Issued | 279.17M | 78.54M | 44.54M | 882.25M | 72.07M | |
| Short-Term Debt Repaid | -177.10M | -714.91M | -348.40M | -489.20M | -217.53M | |
| Long-Term Debt Repaid | -27.15M | -25.06M | -19.57M | -10.51M | ||
| Total Debt Repaid | -67.27M | -204.24M | -739.97M | -367.97M | -489.20M | -228.04M |
| Net Debt Issued (Repaid) | 211.90M | -125.70M | -695.42M | 514.29M | -417.14M | -228.04M |
| Common Dividends Paid | -74.79M | -35.98M | -70.82M | -113.93M | -106.78M | -49.33M |
| Financing Cash Flow | 137.11M | -161.69M | -766.25M | 400.35M | -523.92M | -277.37M |
| Foreign Exchange Rate Adjustments | 12.63M | 19.06M | 7.75M | 2.62M | 5.96M | 279.87K |
| Miscellaneous Cash Flow Adjustments | -1.00 | 1.00 | 2.00 | |||
| Net Cash Flow | -29.19M | 7.47M | 42.01M | -251.30M | 37.66M | 42.48M |
| Free Cash Flow | -179.54M | 149.59M | 797.74M | -653.62M | 551.55M | 313.74M |
| Free Cash Flow Margin | -6.85% | 5.18% | 31.52% | -23.39% | 17.24% | 14.15% |
| Free Cash Flow Per Share | -2.40 | 2.00 | 10.67 | -8.74 | 7.38 | 4.20 |
| Levered Free Cash Flow | -303.84M | -91.25M | 772.60M | -1.02B | 385.12M | 121.64M |
| Unlevered Free Cash Flow | -285.45M | -52.84M | 818.47M | -978.51M | 408.51M | 152.89M |
| Cash Income Tax Paid | 31.02M | 29.85M | 25.11M | 32.46M | 39.73M | 25.45M |
| Change in Working Capital | -411.50M | -126.33M | 540.83M | -1.01B | 341.85M | 211.15M |
Ratios
Fiscal year July - June; amounts in BDT.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 3.08B | 2.95B | 2.70B | 5.48B | 4.27B | 3.52B |
| Enterprise Value | 3.55B | 3.13B | 3.13B | 6.22B | 4.22B | 3.78B |
| Last Close Price | 41.20 | 38.48 | 34.67 | 69.51 | 53.24 | 42.91 |
| PE Ratio | 19.15 | 18.03 | 17.55 | 35.77 | 25.77 | 22.41 |
| PS Ratio | 1.17 | 1.02 | 1.07 | 1.96 | 1.33 | 1.58 |
| PB Ratio | 1.46 | 1.43 | 1.39 | 2.95 | 2.35 | 2.00 |
| P/TBV Ratio | 1.46 | 1.43 | 1.39 | 2.95 | 2.35 | 2.00 |
| P/FCF Ratio | 19.74 | 3.38 | 7.74 | 11.21 | ||
| P/OCF Ratio | 18.08 | 3.33 | 6.69 | 7.50 | ||
| EV/Sales Ratio | 1.35 | 1.08 | 1.24 | 2.23 | 1.32 | 1.70 |
| EV/EBITDA Ratio | 13.44 | 10.48 | 10.47 | 15.26 | 12.60 | 12.51 |
| EV/EBIT Ratio | 20.37 | 15.10 | 15.51 | 20.19 | 18.03 | 18.47 |
| EV/FCF Ratio | 20.92 | 3.92 | 7.65 | 12.04 | ||
| Debt / Equity Ratio | 0.26 | 0.19 | 0.17 | 0.58 | 0.12 | 0.29 |
| Debt / EBITDA Ratio | 2.11 | 1.29 | 1.12 | 2.63 | 0.63 | 1.68 |
| Debt / FCF Ratio | 2.58 | 0.42 | 0.38 | 1.62 | ||
| Net Debt / Equity Ratio | 0.22 | 0.15 | 0.14 | 0.57 | -0.03 | 0.16 |
| Net Debt / EBITDA Ratio | 1.77 | 1.06 | 0.92 | 2.59 | -0.17 | 0.91 |
| Net Debt / FCF Ratio | -2.60 | 2.12 | 0.34 | -1.61 | -0.11 | 0.88 |
| Asset Turnover | 0.55 | 0.67 | 0.60 | 0.62 | 0.76 | 0.63 |
| Inventory Turnover | 2.34 | 3.57 | 3.06 | 2.72 | 3.46 | 2.84 |
| Quick Ratio | 0.71 | 0.74 | 0.77 | 0.63 | 0.73 | 0.71 |
| Current Ratio | 1.50 | 1.52 | 1.56 | 1.39 | 1.30 | 1.35 |
| Return on Equity (ROE) | 7.78% | 8.16% | 8.09% | 8.33% | 9.25% | 9.19% |
| Return on Assets (ROA) | 2.28% | 2.98% | 3.00% | 4.27% | 3.48% | 3.61% |
| Return on Invested Capital (ROIC) | 5.72% | 7.65% | 6.38% | 10.24% | 10.82% | 8.83% |
| Return on Capital Employed (ROCE) | 7.60% | 9.10% | 9.30% | 14.70% | 11.30% | 10.50% |
| Earnings Yield | 5.22% | 5.55% | 5.70% | 2.80% | 3.88% | 4.46% |
| FCF Yield | -5.83% | 5.07% | 29.57% | -11.92% | 12.91% | 8.92% |
| Dividend Yield | 2.43% | 2.53% | 1.32% | 1.30% | 2.67% | 3.04% |
| Payout Ratio | 46.52% | 21.98% | 46.06% | 74.34% | 64.43% | 31.43% |
| Total Shareholder Return | 2.43% | 2.53% | 1.32% | 1.30% | 2.67% | 3.04% |