Table 1 Financial Highlights of SPL (in BDT) 19 Table 2 Financial Highlights of SPL (in $US) 19 Table 3 Corporate Operational Results of SPL 20 Table 4 Ranking of Top Ten Pharmaceutical Companies of World 29 Table 5 Ranking of Top Ten Pharmaceutical Companies of Bangladesh 31 Table 6 Net working capital 34 Table 7 Current ratio 35 Table 8 Quick Ratio 36 Table 9 Inventory turnover ratio 37 Table 10 Average collection period 38 Table 11 Fixed asset turnover ratio 39 Table 12 Total asset turnover ratio 40 Table 13 Debt ratio 41 Table 14 Debt-equity ratio 42 Table 15 Equity ratio 43 Table 16 Time interest earned ratio 44 Table 17 Gross profit margin 45 Table 18 Operating profit margin 46 Table 19 Net profit margin 47 Table 20 Return on investment 48 Table 21 Return on equity 49 Table 22 Earning per share 50 Table 23 Price earnings ratio 51 Table 24 Trend percentages of some important income statements 52 Table 25 Trend percentages of some important balance sheet items 53 Table 26 Current ratio 58 Table 27 Quick Ratio 59 Table 28 Net working capital 60 Table 29 Inventory turnover ratio 61 Table 30 Average collection period 62 Table 31 Total asset turnover ratio 63 Table 32 Fixed asset turnover ratio 64 Table 33 Debt ratio 65 Table 34 Debt-equity ratio 66 Table 35 Equity ratio 67 Table 36 Time interest earned ratio 68 Table 37 Gross profit margin 69 Table 38 Net profit margin 70 Table 39 Operating profit margin 71 Table 40 Return on investment 72 Table 41 Return on equity 73 Table 42 Earning per share 74 Table 43 Price earnings ratio 75 Table 44 Net Turnover 76 Table 45 Cost of Goods Sold 77 Table 46 Gross Profit 78 Table 47 Operating Profit 79 Table 48 Net Profit After Tax 80 Table 49 Shareholders' Equity 81 Table 50 Non-Current Liabilities 82 Table 51 Current Liabilities 83 Table 52 Non-Current Assets 84 Table 53 Current Assets 85