Beruflich Dokumente
Kultur Dokumente
HFC
Chartered Accountants
Note: 2.00
Property, Plant and Equipment : As at 29th February, 2012.
Amount in Taka
Cost
Particulars
Plant & Machinery
Boiler Machine
Furnace Machine
Air Compressor
Electrical Installation
Tin Shed
Furniture & Fixtures
Diesel Generator (New)
Diesel Tank (New)
Computer & Allied
Office Equipment
Gazi Tank
Welding Machine
Water Purification system
Decoration(Shaving Cream)
Car (Motor Vehicle)
Internet Tower
Total
As at 31st January-2012
Balance as
on 01.02.12
56,300,816
1,175,000
1,095,004
2,070,915
15,614,274
330,000
3,746,726
13,636,325
212,000
2,008,417
2,644,807
43,500
66,565
769,399
889,197
1,886,985
37,500
102,527,430
100,629,630
Addition
1,536,226
1,536,226
1,897,800
Depreciation
Disposal/
Adjustment
-
Balance as on
29.02.12
Balance as
on 01.02.12
56,300,816
1,175,000
2,631,230
2,070,915
15,614,274
330,000
3,746,726
13,636,325
212,000
2,008,417
2,644,807
43,500
66,565
769,399
889,197
1,886,985
37,500
104,063,657
102,527,430
21,378,407
19,582
166,919
5,112,312
32,034
581,763
2,319,261
212,000
1,080,515
503,045
1,611
37,832
14,820
957,275
27,363
32,444,740
31,295,748
Page # 06
582,040
19,257
31,733
175,033
4,966
26,375
188,618
23,198
35,696
524
12,193
15,495
169
1,115,296
1,148,992
1,014,138
112,321
1,126,460
(2,646)
1,452
1,085
5,983
169
(4,720)
6,448
1,204
1,221
13
417
530
6
11,164
-
Balance as
on 29.02.12
21,957,801
40,291
199,737
5,293,328
37,169
603,419
2,514,327
212,000
1,104,916
539,962
2,148
50,443
14,820
973,301
27,538
33,571,200
32,444,740
W.D.V. as on
29.02.12
34,343,015.13
1,134,708.67
2,631,230.27
1,871,178.38
10,320,945.30
292,831.14
3,143,307.48
11,121,998.15
903,500.83
2,104,844.54
41,351.95
66,565.00
718,956.48
874,377.05
913,684.19
9,962.39
70,492,456.97
70,082,690.36
29-Feb-12
51,192.14
Local Sales
Item
Dollar
VBPL (Vidyut 5+1)
Viduyt Safety Razor
Vidyut Titanium
Shavinng cream
Viduyt Super
Viduyt Super Platinum
Zorrik Super Platinum
SUB TOTAL
Export Sales
Safety Razor
Shaving Cream
Zorrik Super
SUB TOTAL
GRAND TOTAL
Net Sales
7,145,982
214,493
141,048
9,789,151
16,842,300
34,132,974
2-Feb
VAT
295,847
5,019
53,352
369,944
707,700
1,431,862
8,358,362.00
7,268,940.00
15,627,302.00
49,760,276
Total Sales
7,441,829
219,512
194,400
10,159,095
17,550,000
35,564,836
Net Sales
10,233,396
2-Feb
-
8,358,362
7,268,940
15,627,302
8,481,832.00
8,481,832.00
1,431,862
51,192,138
40,385,970
238,723
668,673
11,680,846
9,082,500
31,904,138
2-Jan
VAT
422,604
252,927
440,643
367,500
1,483,674
Total Sales
10,656,000
238,723
921,600
12,121,489
9,450,000
33,387,812
2-Jan
1,483,674
8,481,832
8,481,832
41,869,644
HFC
Chartered Accountants
VIDYUT BANGLADESH PRIVATE LIMITED
Statement of Financial Position
th
As at 29 February, 2012
Particulars
Notes
Amount in Taka
29-Feb-12
31-Jan-11
2.00
70,492,457
70,492,457
70,082,690
70,082,690
Current Assets:
Short-term Investment
Inventories
Trade & other Receivables
Advances, Deposits and Prepayments
Interest Receivable
Cash and Cash Equivalents
3.00
4.00
16.00
5.00
6.00
7.00
95,425,535
11,544,382
26,302,025
20,760,099
36,269,974
800,856
(251,801)
87,671,600
11,544,382
21,863,274
43,460,114
688,796
10,115,034
TOTAL ASSETS
165,917,992
157,754,291
8.00
Current Liabilities:
Trade and Other Payables
Advance from sales
Unsecured loan
Liabilities for Expenses
17.00
16.00
18.00
9.00
88,982,940
37,191,200
51,791,740
(6,551,881)
76,935,052
48,147,653
2,200,557
26,586,842
165,917,992
(0.33)
Page 1
86,108,781.01
37,191,200.00
48,917,581.01
#REF!
#REF!
8,324,514
26,496,868
#REF!
HFC
Chartered Accountants
VIDYUT BANGLADESH PRIVATE LIMITED
Statement of Comprehensive Income
For the month of February, 2012
Particulars
Notes
GROSS TURNOVER10.00
Less: Value Added Tax
(140,575,147)
(140,575,145)
COST OF GOODS SOLD
11.00
GROSS PROFIT/(LOSS)
Feb-12
Amount in Taka
Jan-11
Up to Feb-2012
51,192,138
1,431,862
49,760,276
41,869,644
1,483,674
40,385,970
93,061,782
2,915,536
90,146,246
40,113,231
9,647,045.38
32,060,571
8,325,399
72,173,802
17,972,444
Operating Expenses
6,908,095.92
Administrative Expenses
12.00
3,799,856.92
Selling and Distribution
13.00
Expenses3,108,239.00
PROFIT/(LOSS) FROM OPERATIONS
2,738,949
8,524,097
4,214,671
4,309,426
(198,698)
15,432,193
8,014,528
7,417,665
2,540,251
Other Income
14.00
135,060
NET PROFIT/(LOSS) BEFORE TAX
2,874,009
2,111,260
1,912,562
2,246,320
4,786,571
1,912,562
4,786,571
5.14
12.87
7.73
Ratio:
PROFIT/(LOSS) FROM OPERATIONS
Feb-12
Gross Profit /(Loss) %
19.39
Net Profit /(Loss) % before tax
5.78
Net Profit /(Loss) % after tax
5.78
Jan-11
20.61
4.74
4.74
Up to Feb-2012
19.94
5.31
5.31
Page 2
HFC
Chartered Accountants
VIDYUT BANGLADESH PRIVATE LIMITED
Statement of Changes in Equity
For the month of February, 2012
Particulars
Notes
Page 3
15.00
15.00
Share
Capital
37,191,200
37,191,200
37,191,200
Amount in Taka
Retained
Total
Earnings
87,068,542
49,877,342
1,910,664
1,910,664
(2,870,425)
(2,870,425)
48,917,581
86,108,781
2,874,009
2,874,009
150
150
51,791,740
88,982,940
HFC
Chartered Accountants
VIDYUT BANGLADESH PRIVATE LIMITED
Statement of Cash Flows
For the month of February, 2012
Particulars
February-12
Amount in Taka
January-11
2,874,009
1,910,664
1,115,296
11,164
150
4,000,619
1,148,992
(2,870,425)
189,231
(18,120,770)
95,677,336
77,556,566
(9,705,305)
77,556,566
67,851,261
#REF!
76,935,052
#REF!
#REF!
#REF!
57,499,336
#REF!
#REF!
(1,536,226)
(1,536,226)
(1,897,800)
(1,897,800)
Adjustments for:
Depreciation
Adjustment
Prior Period Adjustments
#REF!
#REF!
#REF!
#REF!
(251,801)
Page 4
#REF!
7,382,734
#REF!
#REF!
HFC
Chartered Accountants
VIDYUT BANGLADESH PRIVATE LIMITED
Notes to the Financial Statements
For the month of February, 2012
Going Concern
Accural
Prudent
Fixed Assets:
The cost of acquisition of an asset comprises its purchase price and any directly attributable cost of
bringing the asset to its present working condition for its intended use inclusive of inward freight, duties,
and non- refundable taxes.
Depreciation:
Depreciation has been charged at reducing balance method on a consistent basis at rates
ranging between 5% - 30%.
1.05 Reporting currency and level of precision:
The figures in the Financial Statements represents Bangladeshi Taka (BDT) currency which
have been rounded off to the nearest taka.
1.06 Reporting period:
Financial Statements of the company cover the period from 1st Astugust, 2011 to 31st August,
2011.
Page 5
HFC
Chartered Accountants
Note: 3.00: Short-term Investment:
Particulars
F D R # 03933000083
F D R # 0046147/11095
F D R # 0048157/11105
Total
Opening
10,302,750
1,241,632
11,544,382
Adjustment
-
Amount in Taka
Closing
10,302,750
1,241,632
11,544,382
February-12
2,658,145
1,528,375
1,983,100
6,928,929
3,080,127
10,033,749
89,600
26,302,025
Amount in Taka
January-11
5,954,540.63
1,210,778.12
1,945,296.40
3,010,192.45
9,652,866.13
89,600.30
21,863,274
Addition
543,321
1,051,342
1,150,000
5,000
1,196,813
1,550,010
165,000
5,661,486
Adjustment
493,730
4,871,874
1,499,451
4,220,889
1,045,932
719,751
12,851,627
Amount in Taka
Closing
229,627.99
(287,513.51)
7,915,446.37
900,228.00
522,950.00
2,285,485.00
9,065,509.58
1,749,929.00
6,212,692.06
1,118,619.57
6,557,000.00
36,269,974
Addition
Adjustment
Amount in Taka
Closing
Addition
-
(0)
Opening
68,440
(3,315)
27,933
412,254
16,487
1,201,626
20,497
(676,228)
2,896,609
506,971
109,800
3,287
4,584,360
Opening
20,000
12,000
240,000
6,120,000
6,392,000
Page 6
Addition
165,000
165,000
1,201,626
773,640
2,896,609
4,871,874
Adjustment
-
68,440
(3,315)
27,933
412,254
16,487
(753,143)
(676,228)
506,971
109,800
3,287
(287,514)
Amount in Taka
Balance
20,000
165,000
12,000
240,000
6,120,000
6,557,000
HFC
Chartered Accountants
Note: 6.00
Interest Receivable:
Particulars
Interest Receivable (FDR)
Total
Opening
688,796
688,796
Note: 7.00
Cash and Cash Equivalents:
Particulars
Cash in Hand
Cash at Bank
Total
Addition
112,060
112,060
Adjustment
-
Amount in Taka
February-12
January-11
1,302
1,302
7.01
(253,102)
10,113,732
(251,801)
10,115,034
Notes
Note: 7.01
Cash at Bank:
Amount in Taka
February-12
January-11
(709,286)
11,463,530
107
107
375,278
(1,512,108)
80,799
162,204
(253,102.05)
10,113,732
Particulars
Arab Bangladesh Bank Ltd.
Bank Asia # 7588
Bank Asia # 293
HSBC # 012
Islami Bank # 367
SBI # 3157
SBI # 001
Sonali Bank # 3696
Total
Note: 8.00
Share Capital:
Particulars
Opening
Authorized Capital:
(4,00,000 ordinary shares @ Tk.100 each)
Issued, Subscribed and Paid up Capital:
Share Capital
(3,71,912 ordinary shares @ Tk.100 each)
Note: 9.00
Liabilities for Expenses:
Particulars
Bonus Payable
Leave Encashment payable
Expenes Payable
Provision for Sales Promotion Exp.
Tax Deducted at Source
VDS payable
Salary payable
Deffered Tax Payable
Technical fee pyable
Wages Payable
VAT on sale
WPPF Payable
Supplementary Tax on Sales
Special Incentive
Travelling & Conveyance Payable
Gartuity Payable
Provision for Income Tax
Total
Amount in Taka
Balance
800,856
800,856
Opening
Balance
622,446.00
1,306,746.00
1,177,915.80
1,407,519.00
1,942,541.93
19,876.00
2,945,283.00
1,198,770.00
2,900,000.00
851,665.00
1,671,805.00
(17,000.00)
214,241.00
1,091,831.00
4,114,067.00
5,049,161.21
26,496,868
Page 7
Addition
212,282
143,500
265,666
2,610
2,511,794
998,906
28,080
868,589
5,031,427
Amount in Taka
Closing
40,000,000
40,000,000
37,191,200
37,191,200
37,191,200
37,191,200
Amount in Taka
Closing
Adjustment
Balance
834,728
1,280,810
25,936
1,182,916
138,500
388,357
1,019,162
2,180,717
27,491
19,876
2,610
2,892,915
2,564,162
1,198,770
2,900,000
1,031,771
818,800
1,671,805
(8,920)
20,000
214,241
1,004,823
955,597
4,114,067
5,049,161
4,941,453
26,586,841.94
HFC
Chartered Accountants
Note: 10.00
Gross Turnover :
Particulars
VBPL (Vidyut 5+1)
Viduyt Safety Razor
Shaving cream
Zorrik Super
Viduyt Super
Vidyut Super Platinum
Viduyt Titanium
Zorrik Super Platinum
Total
Local
7,441,829
194,400
10,159,095
219,512
17,550,000
35,564,836
Export
8,358,362
7,268,940
15,627,302
Note: 11.00
Cost of Goods Sold :
Particulars
Opening stock of Finished Goods
Add : Cost of production
Add : Excess charged in previous period
Notes
4.00
11.01
Note: 11.01
Cost of Production :
Amount in Taka
February-12
January-11
5,954,541
4,308,168
38,684,404
35,685,470
150
44,639,094
39,993,638
(2,658,145)
(5,954,541)
41,980,950
34,039,097
1,150,000
1,225,000
717,719
753,526
40,113,231
32,060,571
Amount in Taka
Particulars
Amount in Taka
Amount in Taka
February-12
January-11
7,441,829
10,656,000
8,481,832
8,552,762
921,600
7,268,940
10,159,095
12,121,489
219,512
238,723
17,550,000
9,450,000
51,192,138
41,869,644
Notes
Opening Inventories :
Raw Material (Stainless Steel Strip)
Packing Materials
Chemical Shaving cream
Consumable
PP
Add: Purchase :
Stainless Steel Strip
Packing Materials
Shaving cream materials
Consumables
Freight
Less: Closing Inventories :
Raw Material (Stainless Steel Strip)
Packing Materials
Consumables
Chemical Shaving cream
PP
Total Consumption
Salary & wages
Prime Cost
Add: Factory Overhead:
Manufacturing Overhead
Depreciation
Factory Rent
Air Compressor Rent
[Add : Opening W-I-P
4.00
Page 8
February-12
14,697,955
3,010,192
1,945,296
9,652,866
89,600
39,295,835
23,325,434
6,715,192
6,394,390
2,727,091
133,728
22,115,506
6,928,929
3,080,127
10,033,749
1,983,100
89,600
31,878,285
950,906
32,829,191
6,172,810
4,046,872
1,014,138
1,111,800
1,210,778
40,212,779
1,528,375
38,684,404
January-11
16,468,745
1,876,410
2,782,562
11,720,172
89,600
26,021,497
16,994,755
4,919,872
3,315,974
697,921
92,975
14,697,955
3,010,192
9,652,866
1,945,296
89,600
27,792,286
811,705
28,603,991
6,897,219
4,766,796
1,018,623
1,111,800
1,395,038
36,896,249
1,210,778
35,685,470
HFC
Amount in Taka
Amount in Taka
Amount in Taka
Chartered Accountants
Note: 12.00
Administrative Expenses :
Particulars
Car Fuel
Courier Charges
Depreciation
Donation
Entertainment Expenses
Establishment Expense
Inspection Charge (Scrap)
Finance Charge
Hotel Bill Expense
Insurance Expenses
Legal Expenses
License & Renewal Fee
Medical Expense
Misc. Expenses
Office Expense
Personnel Expenses
Printing & Stationery
Repaire maintainance Car
Refreshment Expenses
Security Charge
Telephone & Internet
Water Charge
Total
February-12
15,040
40,204
112,321
100,000
17,083
20,520
64,592
113,226
31,125
361
40,860
740
2,925,216
18,317
13,594
89,967
186,741
9,950
3,799,856.92
February-12
1,045,932
72,994
5,350
131,960
11,221
45,748
64,431
43,600
56,087
6,428
857,459
5,000
762,029
3,108,239.00
Amount in Taka
January-11
11,280.00
21,554.00
113,647.73
14,476.00
436,466.59
113,225.75
31,125.00
32,752.00
19,524.00
43,068.00
1,560.00
3,026,148.00
16,920.00
20,460.00
27,331.00
90,915.00
186,818.00
7,400.00
4,214,671.07
Amount in Taka
January-11
1,045,932
12,905
5,000
7,400
276,123
23,149
43,600
2,001,746
5,000
888,571
4,309,426
Page 9
HFC
Chartered Accountants
Note : 14.00 Other Income:
Particulars
Scrap Sale
Gain Or Loss by Marine Insurance
Interest on FDR
Amount in Taka
February-12
January-11
23,000
1,999,200
112,060
112,060
135,060
2,111,260
135,060
2,111,260
Amount in Taka
February-12
January-11
(1,671,805)
(1,198,770)
150
150
150
(2,870,425)
Total
Opening
-
Page 10
Addition
2,200,557
2,200,557
Amount in Taka
Adjustment
Closing
2,200,557
2,200,557