Beruflich Dokumente
Kultur Dokumente
Industry Classification:
Prepared on (dd_mm_yyyy)
Statement Date (dd-mm-yyyy)
Months Covered
Nature of Financial Statement
Status of Consolidation
Auditor
Audit Opinion
Analyst
12/31/2009
12/31/2010
12/31/2011
Group
N/A
Amounts in
BDT '000
12/31/2012
12/31/2013
12
###
12
###
12
Audited
Audited
Audited
Audited
Audited
Company
Consolidated
Consolidated
Consolidated
Consolidated
ahman Rahman Huq ahman Rahman Huq ahman Rahman Huq si Chowdhury & Co. si Chowdhury & Co.
Qualified
Qualified
Qualified
Qualified
Qualified
Md. Rakibul Hassan Md. Rakibul Hassan Md. Rakibul Hassan Md. Rakibul Hassan Md. Rakibul Hassan
INCOME STATEMENT
Capacity Utilization
Gross Sales Revenue / Turnover
6,393,267
7,945,763
11,262,207
10,347,961
10,249,769
6,393,267
7,945,763
11,262,207
10,347,961
10,249,769
5,718,431
7,222,668
9,697,123
7,914,599
7,910,716
5,718,431
7,222,668
9,697,123
7,914,599
7,910,716
674,836
723,095
1,565,084
2,433,362
2,339,053
Less: VAT
Less: Returns etc.
Net Sales Revenue / Turnover
Opening Stock of Raw Materials
Purchase of Raw Materials
Less: Sale of Scrap / Adjustment
Less: Closing Stock of Raw Materials
Raw Materials Consumed
Factory Wages, Salaries & Allowances
Factory Utilities - Electricity, Gas, Fuel etc.
Repair and Maintenance
Depreciation : Manufacturing
Amortization : Manufacturing
Other Factory / Manufacturing Overheads
Total Manufacturing Cost / Works Cost
Opening Work-in-Progress
Less: Closing Work-in-Progress
Cost of Goods Manufactured / Production
Opening Stock of Finished Goods
Purchase of Finished Goods
Cost of Goods Available for Sale
Less: Closing Stock of Finished Goods
91,481
11
(194)
700
5,200
Operating Expenses
64,078
78,683
131,314
142,481
206,349
Salary - Administrative
13,226
15,827
15,240
17,951
19,871
814
1,024
2,768
1,478
939
508
1,507
1,004
1,391
1,587
2,131
2,465
2,216
2,234
1,328
32,466
17,432
7,079
38,139
41,341
375
645
725
1,245
1,072
152
185
123
579
613
14,406
39,598
102,159
79,464
139,598
702,239
644,423
1,433,576
2,291,581
2,137,904
Income Statement 1
Income Statement 2
Non-Operating Income
Interest Income
11,330
19,844
8,540
32,390
118,044
9,156
19,844
8,540
32,390
118,044
3,751
76,642
21,440
8,025
3,751
76,642
21,440
8,025
Dividend Received
Gain on Disposal of Non Current Assets
Exchange Gain
2,174
713,569
660,516
1,365,474
2,302,531
2,247,923
Financial Expenses
130,921
120,796
531,621
614,984
247,970
14,723
18,778
444,182
554,474
211,059
10,680
6,690
5,579
2,760
###
113,438
99,258
76,759
53,820
31,332
582,648
539,720
833,853
1,687,547
1,999,953
26,500
33,176
26,500
33,176
1,661,047
1,966,777
Tax Expenses
Current Tax
Deferred Tax
Tax Holiday Reserve
Others
Net Profit After Tax - NPAT
582,648
539,720
833,853
Income Statement 3
Amounts in
12/31/2009
12/31/2010
12/31/2011
BDT '000
12/31/2012
12/31/2013
12
12
12
12
12
Audited
Audited
Audited
Audited
Audited
Company
Consolidated
Consolidated
Consolidated
Consolidated
ahman Rahman Huq ahman Rahman Huq ahman Rahman Huq si Chowdhury & Co. si Chowdhury & Co.
Audit Opinion
Qualified
Analyst
Qualified
Qualified
Qualified
Qualified
Md. Rakibul Hassan Md. Rakibul Hassan Md. Rakibul Hassan Md. Rakibul Hassan Md. Rakibul Hassan
294,438
(70,898)
223,540
597,595
395,920
731,660
1,958,643
597,595
395,920
731,660
1,958,643
582,648
539,720
833,853
1,661,047
1,966,777
(208,593)
(741,395)
(498,113)
(434,064)
(633,941)
312,890
479,764
179,912
(88)
18,349
34,152
31,629
(220,000)
(220,000)
(220,000)
395,920
731,660
1,958,643
3,291,479
Cash Dividend
208,593
Stock Dividend
###
382,312
Proposed Dividend
Others / Owners' withdrawal
Transfer to (-) / from (+) General Reserve
Transfer to (-) / from (+) Capital Reserve
Transfer to (-) / from (+) Tax Holiday Reserve
Transfer to (-) / from (+) Revaluation Reserve
Transfer to (-) / from (+) Other Reserve
Transfer to (-) / from (+) Current Liabilities
Retained Earnings - Closing Balance
597,595
SOCE 4
Amounts in
BDT '000
12/31/2009
12/31/2010
12/31/2011
12/31/2012
12
12
12
12
12/31/2013
12
Audited
Audited
Audited
Audited
Audited
Company
Consolidated
Consolidated
Consolidated
Consolidated
ahman Rahman Huq ahman Rahman Huq ahman Rahman Huq si Chowdhury & Co. si Chowdhury & Co.
Audit Opinion
Qualified
Analyst
Qualified
Qualified
Qualified
Qualified
Md. Rakibul Hassan Md. Rakibul Hassan Md. Rakibul Hassan Md. Rakibul Hassan Md. Rakibul Hassan
BALANCE SHEET
ASSETS
CURRENT ASSETS
Cash in Hand & Bank
701,136
71,039
447,522
1,805,456
2,157,751
387,941
1,185,346
1,783,331
1,712,301
2,139,534
4,546
473,673
20,473
981,640
814,060
1,062,483
2,055,158
436,410
981,640
814,060
1,062,483
2,055,158
436,410
1,549
149,152
80,939
36,391
103,832
15,832
4,576
32,391
50,259
2,084,763
2,235,429
3,383,397
6,115,370
4,908,259
5,159,538
5,204,133
11,787,278
11,714,246
11,676,647
9,429
10,029
9,429
9,429
9,429
5,136,751
5,179,942
11,764,090
11,691,007
11,653,243
1,074
1,665
1,028
1,162
1,162
Office Equipment
5,599
3,862
3,640
3,557
3,722
Motor Vehicles
5,385
7,335
7,335
7,335
7,335
1,300
1,300
1,756
1,756
1,756
5,159,538
5,204,133
11,787,278
11,714,246
11,676,647
1,852,403
2,019,825
2,308,336
2,680,747
3,042,808
3,307,135
3,184,308
9,478,942
9,033,499
8,633,839
Leased Assets
Intangible Assets
Less: Accumulated Amortization & Impairment
Net Intangible Assets
3,782,852
Capital Work-in-Progress
Investment - Long Term
Investment in Associate / Subsidiary - Long Term
Deferred Tax Assets
Other Non-Current Assets
Total Non-Current Assets
3,307,135
6,967,160
9,478,942
9,033,499
8,633,839
Total Assets
5,391,898
9,202,589
12,862,339
15,148,869
13,542,098
Balance Sheet 5
Balance Sheet 6
3,505,000
1,323,050
356,980
1,249,753
220,000
220,000
220,000
220,000
220,000
100,000
1,486,105
1,733,222
2,780,878
4,506,082
2,850,303
29,046
32,860
12,244
12,244
40,477
17,212
41,091
23,693
28,535
Interest Payable
70,898
63,507
280,826
53,798
30,956
9,057
8,514
8,448
10,748
Dividend Payable
Income Taxes Payable
26,500
33,175
VAT Payable
22,733
120,586
1,817,480
2,855,249
134,146
5,514,386
7,460,295
6,196,548
4,556,300
1,085,904
3,189,545
1,853,910
440,000
220,000
NON-CURRENT LIABILITIES
Long Term Loan -Net of Current Maturity
Finance Lease Obligations -Net of Current Mat.
Bonds / Debentures -Net of Current Maturity
Redeemable Pref. Share -Net of Current Mat.
880,000
660,000
11,050
25,136
30,723
35,372
890,891
671,050
1,551,040
3,440,268
1,889,282
2,708,371
6,185,436
9,011,335
9,636,816
6,445,582
2,085,932
2,398,821
2,878,583
3,058,495
3,440,807
220,000
220,000
440,000
277,688
597,595
395,920
731,660
1,958,643
3,291,479
2,412
20,761
54,915
86,542
2,683,527
3,017,153
3,851,004
5,512,053
7,096,516
2,683,527
3,017,153
3,851,004
5,512,053
7,096,516
5,391,898
9,202,589
12,862,339
15,148,869
13,542,098
49.10
Mismatch
Additional Information
Market Price/Share (BDT as on B/S date.)
Face Value / Share (BDT)
Number of ordinary shares
112.10
63.30
49.80
10.00
10.00
10.00
10.00
10.00
208,593,000
239,881,950
287,858,340
305,849,490
344,080,676
Balance Sheet 7
Amounts in
12/31/2010
Months Covered
Nature of Financial Statement
Status of Consolidation
Auditor
12/31/2011
BDT '000
12/31/2012
12/31/2013
12
12
12
12
Audited
Audited
Audited
Audited
Consolidated
Consolidated
Consolidated
Consolidated
ahman Rahman Huq ahman Rahman Huq si Chowdhury & Co. si Chowdhury & Co.
Audit Opinion
Qualified
Analyst
Qualified
Qualified
Qualified
Md. Rakibul Hassan Md. Rakibul Hassan Md. Rakibul Hassan Md. Rakibul Hassan
7,945,763
11,262,207
10,347,961
10,249,769
(797,405)
(597,985)
71,030
(427,233)
(4,546)
(469,127)
453,200
7,148,358
10,659,676
9,949,864
10,275,736
(7,222,668)
(9,697,123)
(7,914,599)
(7,910,716)
Decrease/(Increase) in Inventory
167,580
(248,423)
(992,675)
1,618,748
247,117
1,047,656
1,725,204
(1,655,779)
29,046
3,814
(20,616)
(6,778,925)
(8,894,076)
(7,202,686)
(7,947,747)
369,433
1,765,600
2,747,178
2,327,989
Operating Expenses
(36,620)
(26,939)
(60,783)
(65,423)
(147,603)
68,213
44,548
(67,441)
(23,265)
23,879
(17,398)
4,842
(207,488)
65,153
(33,633)
(128,022)
161,945
1,830,753
2,713,545
2,199,967
11
(194)
700
5,200
(39,598)
(102,159)
(79,464)
(139,598)
Non-Operating Income
19,844
8,540
32,390
118,044
Non-Operating Expenses
(3,751)
(76,642)
(21,440)
(8,025)
Increase/(Decrease) in WPPF
(3,335)
11,256
(27,815)
2,855,249
(2,721,103)
(134,146)
Current Tax
26,500
6,675
22,733
97,853
(26,500)
(17,868)
(33,176)
2,828,420
(2,880,302)
(207,042)
29,105
2,990,365
(1,049,549)
2,506,503
2,229,072
Financial Expenses
(120,796)
(531,621)
(614,984)
(247,970)
(7,391)
217,319
(227,028)
(22,842)
(741,395)
(498,113)
(434,064)
(633,941)
9,057
(543)
(66)
2,300
(860,525)
(812,958)
(1,276,142)
(902,453)
2,129,840
(1,862,507)
1,230,361
1,326,619
(356,980)
(220,000)
(220,000)
(220,000)
(220,000)
(220,000)
(220,000)
(576,980)
(220,000)
Cashflow Statement 8
1,909,840
(2,082,507)
653,381
1,106,619
120,362
(6,296,850)
443,209
398,332
(3,782,852)
3,782,852
(3,662,490)
(2,513,998)
443,209
398,332
(1,752,650)
(4,596,505)
1,096,590
1,504,951
Increase/(Decrease) in CC/OD
587,093
2,917,907
(2,181,950)
(1,323,050)
1,442,884
2,103,641
(85,882)
100,000
159
14,086
5,587
4,649
(100,000)
535,301
498,111
434,066
251,627
1,122,553
4,972,988
261,344
(1,152,656)
(630,097)
376,483
1,357,934
352,295
701,136
71,039
447,522
1,805,456
71,039
447,522
1,805,456
2,157,751
Cashflow Statement 9
Cashflow Statement 10
Cashflow Statement 11
Amounts in
12/31/2009
12/31/2010
12/31/2011
12/31/2012
12
12
12
12
12
Audited
Audited
Audited
Audited
Audited
Company
Consolidated
Consolidated
Consolidated
Consolidated
Months Covered
Nature of Financial Statement
Status of Consolidation
Auditor
Audit Opinion
Analyst
BDT '000
12/31/2013
hman Rahman Huq man Rahman Huq man Rahman Huq Chowdhury & Co. Chowdhury & Co.
Qualified
Qualified
Qualified
Qualified
Qualified
d. Rakibul Hassan . Rakibul Hassan . Rakibul Hassan . Rakibul Hassan d. Rakibul Hassan
FINANCIAL RATIO
Profitability Ratio
Gross Profit Margin
10.56%
9.10%
13.90%
23.52%
22.82%
10.98%
8.11%
12.73%
22.15%
20.86%
9.11%
6.79%
7.40%
16.05%
19.19%
Return on Equity
21.71%
17.89%
21.65%
30.13%
27.71%
10.81%
5.86%
6.48%
10.96%
14.52%
13.23%
7.18%
10.62%
15.20%
16.60%
EBITDA to Sales
11.19%
8.34%
12.14%
22.27%
21.94%
EBIT to Sales
11.16%
8.31%
12.12%
22.25%
21.93%
EBT to Sales
9.11%
6.79%
7.40%
16.31%
19.51%
Liquidity Ratio
Stock turnover period (days)
63
41
40
95
22
54
58
77
77
95
89
106
208
132
(10)
20
(8)
1.15
0.41
0.45
0.99
(36)
1.08
(35)
0.60
0.23
0.30
0.64
0.95
0.39
0.01
0.06
0.29
0.47
0.91
1.01
2.05
2.34
1.75
0.33
0.22
0.40
0.62
0.27
3.07
4.15
10.65
48.47
#VALUE!
3.04
#VALUE!
1.34
2.97
1.34
587,093
3,505,000
1,323,050
100,000
1,085,904
3,189,545
1,853,910
880,000
660,000
440,000
220,000
Efficiency Ratio
Total Asset Turnover (x)
1.19
0.86
0.88
0.68
0.76
1.93
1.14
1.19
1.15
1.19
3.07
3.55
3.33
1.69
2.09
2.05%
1.52%
4.72%
5.94%
2.42%
5.83
8.87
9.13
3.85
18.13
16.48
6.70
6.30
4.73
4.75
3.85
4.10
3.45
1.75
(36.31)
55.87
(45.78)
(10.00)
2.76
(10.42)
37.63%
-9.32%
24.22%
509.35%
-29.11%
189.45%
21.75%
#DIV/0!
96.60%
59.74%
12.89%
21.05%
Growth Ratio
Sales Growth
24.28%
41.74%
-8.12%
-0.95%
#DIV/0!
514.04%
-63.30%
-100.00%
70.67%
39.77%
17.78%
-10.61%
7.23%
51.35%
80.75%
-19.74%
0.86%
126.50%
-0.62%
-0.32%
-24.68%
131.14%
121.80%
-45.08%
0.61%
8.72%
26.25%
21.88%
Safety Margin
23.68%
33.02%
-34.37%
-22.83%
12.86
12.58
13.38
18.02
3.37
2.69
4.98
7.49
6.21
26,890,767
18,221,433
15,231,305
16,894,361
20.62
Financial Ratio 12
Amounts in
BDT '000
12/31/2009
12/31/2010
12/31/2011
12/31/2012
12
12
12
12
12/31/2013
12
Audited
Audited
Audited
Audited
Audited
Company
Consolidated
Consolidated
Consolidated
Consolidated
hman Rahman Huq man Rahman Huq man Rahman Huq Chowdhury & Co. Chowdhury & Co.
Qualified
Qualified
Qualified
Qualified
Qualified
d. Rakibul Hassan . Rakibul Hassan . Rakibul Hassan . Rakibul Hassan d. Rakibul Hassan
FINANCIAL RATIO
Price/Book Value Ratio (x)
8.91
4.73
2.76
2.38
41.73
12.71
6.65
7.90
Financial Ratio 13
Months Covered
Nature of Financial Statement
Status of Consolidation
Auditor
Audit Opinion
Analyst
12/31/2010
12/31/2011
12/31/2012
12/31/2013
12
12
12
12
12
Audited
Audited
Audited
Audited
Audited
Company
Consolidated
Consolidated
Consolidated
Consolidated
ahman Rahman Huq ahman Rahman Huq ahman Rahman Huq si Chowdhury & Co. si Chowdhury & Co.
Qualified
Qualified
Qualified
Qualified
Qualified
Md. Rakibul Hassan Md. Rakibul Hassan Md. Rakibul Hassan Md. Rakibul Hassan Md. Rakibul Hassan
100.00%
100.00%
100.00%
100.00%
100.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Depreciation : Manufacturing
0.00%
0.00%
0.00%
0.00%
0.00%
Amortization : Manufacturing
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Opening Work-in-Progress
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
89.44%
90.90%
86.10%
76.48%
77.18%
89.44%
90.90%
86.10%
76.48%
77.18%
10.56%
9.10%
13.90%
23.52%
22.82%
1.43%
0.00%
0.00%
0.01%
0.05%
Operating Expenses
1.00%
0.99%
1.17%
1.38%
2.01%
Salary - Administrative
0.21%
0.20%
0.14%
0.17%
0.19%
0.00%
0.00%
0.00%
0.00%
0.00%
0.01%
0.01%
0.02%
0.01%
0.01%
0.01%
0.02%
0.01%
0.01%
0.02%
0.00%
0.00%
0.00%
0.00%
0.00%
0.03%
0.03%
0.02%
0.02%
0.01%
0.00%
0.00%
0.00%
0.00%
0.00%
Insurance Expenses
0.51%
0.22%
0.06%
0.37%
0.40%
Audit Fee
0.01%
0.01%
0.01%
0.01%
0.01%
Directors' Remuneration
0.00%
0.00%
0.00%
0.01%
0.01%
0.23%
0.50%
0.91%
0.77%
1.36%
10.98%
8.11%
12.73%
22.15%
20.86%
Non-Operating Income
0.18%
0.25%
0.08%
0.31%
1.15%
Interest Income
0.14%
0.25%
0.08%
0.31%
1.15%
Dividend Received
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Exchange Gain
0.03%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Non-Operating Expenses
0.00%
0.05%
0.68%
0.21%
0.08%
0.00%
0.00%
0.00%
0.00%
0.00%
Exchange Loss
0.00%
0.05%
0.68%
0.21%
0.08%
0.00%
0.00%
0.00%
0.00%
0.00%
11.16%
8.31%
12.12%
22.25%
21.93%
Financial Expenses
2.05%
#VALUE!
4.72%
5.94%
2.42%
0.23%
0.24%
3.94%
5.36%
2.06%
0.00%
#VALUE!
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.04%
0.03%
0.09%
0.06%
0.05%
0.00%
0.00%
0.00%
0.00%
0.00%
1.77%
1.25%
0.68%
0.52%
0.31%
9.11%
#VALUE!
7.40%
16.31%
19.51%
0.00%
0.00%
0.00%
0.26%
0.32%
Current Tax
0.00%
0.00%
0.00%
0.26%
0.32%
Deferred Tax
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Others
0.00%
0.00%
0.00%
0.00%
0.00%
9.11%
#VALUE!
7.40%
16.05%
19.19%
Amounts in
12/31/2009
Months Covered
12/31/2010
12
12/31/2011
12
BDT '000
12/31/2012
12
12/31/2013
12
12
Audited
Audited
Audited
Audited
Audited
Company
Consolidated
Consolidated
Consolidated
Consolidated
ahman Rahman Huq ahman Rahman Huq ahman Rahman Huq si Chowdhury & Co. si Chowdhury & Co.
Audit Opinion
Qualified
Analyst
Qualified
Qualified
Qualified
Qualified
Md. Rakibul Hassan Md. Rakibul Hassan Md. Rakibul Hassan Md. Rakibul Hassan Md. Rakibul Hassan
13.00%
0.77%
3.48%
11.92%
15.93%
0.00%
0.00%
0.00%
0.00%
0.00%
Marketable Securities
0.00%
0.00%
0.00%
0.00%
0.00%
7.19%
12.88%
13.86%
11.30%
15.80%
0.00%
0.00%
0.04%
3.13%
0.15%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Inventory
18.21%
8.85%
8.26%
13.57%
3.22%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Inventory: Non-Trading
18.21%
8.85%
8.26%
13.57%
3.22%
0.03%
1.62%
0.63%
0.24%
0.77%
0.00%
0.00%
0.00%
0.00%
0.00%
Advance VAT
0.00%
0.00%
0.00%
0.00%
0.00%
Accrued Revenue
0.00%
0.00%
0.00%
0.00%
0.00%
0.23%
0.17%
0.04%
0.21%
0.37%
38.66%
24.29%
26.30%
40.37%
36.24%
95.69%
56.55%
91.64%
77.33%
86.22%
NON-CURRENT ASSETS
Fixed Assets other than leased assets
Land & Building
0.17%
0.11%
0.07%
0.06%
0.07%
95.27%
56.29%
91.46%
77.17%
86.05%
0.02%
0.02%
0.01%
0.01%
0.01%
Office Equipment
0.10%
0.04%
0.03%
0.02%
0.03%
Motor Vehicles
0.10%
0.08%
0.06%
0.05%
0.05%
0.01%
0.02%
0.01%
0.01%
0.01%
Leased Assets
0.00%
0.00%
0.00%
0.00%
0.00%
95.69%
56.55%
91.64%
77.33%
86.22%
34.36%
21.95%
17.95%
17.70%
22.47%
61.34%
34.60%
73.70%
59.63%
63.76%
Intangible Assets
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Capital Work-in-Progress
0.00%
41.11%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
61.34%
75.71%
73.70%
59.63%
63.76%
Total Assets
100.00%
100.00%
100.00%
100.00%
100.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
6.38%
27.25%
8.73%
0.00%
0.00%
0.00%
2.78%
0.00%
9.23%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
4.08%
2.39%
1.71%
1.45%
1.62%
0.00%
0.00%
0.78%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
27.56%
18.83%
21.62%
29.75%
21.05%
0.00%
0.32%
0.26%
0.08%
0.09%
0.75%
0.19%
0.32%
0.16%
0.21%
Interest Payable
1.31%
0.69%
2.18%
0.36%
0.23%
Dividend Payable
0.00%
0.10%
0.07%
0.06%
0.08%
0.00%
0.00%
0.00%
0.17%
0.24%
VAT Payable
0.00%
0.00%
0.00%
0.15%
0.89%
0.00%
0.00%
0.00%
0.00%
0.00%
Unearned Revenue
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Provident Fund
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
31.03%
1.04%
0.00%
0.00%
33.71%
59.92%
58.00%
40.90%
33.65%
0.00%
0.00%
8.44%
21.05%
13.69%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
16.32%
7.17%
3.42%
1.45%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Sub-Ordinated Loan
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.20%
0.12%
0.20%
0.20%
0.26%
16.52%
7.29%
12.06%
22.71%
13.95%
Total Liabilities
50.23%
67.21%
70.06%
63.61%
47.60%
38.69%
26.07%
22.38%
20.19%
25.41%
0.00%
0.00%
0.00%
0.00%
0.00%
Share Premium
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
General Reserve
0.00%
0.00%
0.00%
0.00%
0.00%
Capital Reserve
0.00%
2.39%
1.71%
2.90%
2.05%
0.00%
0.00%
0.00%
0.00%
0.00%
Revaluation Reserve
0.00%
0.00%
0.00%
0.00%
0.00%
Other Reserves
0.00%
0.00%
0.00%
0.00%
0.00%
Retained Earnings
11.08%
4.30%
5.69%
12.93%
24.31%
0.00%
0.03%
0.16%
0.36%
0.64%
Total Equity
49.77%
32.79%
29.94%
36.39%
52.40%
Goodwill
0.00%
0.00%
0.00%
0.00%
0.00%
NON-CURRENT LIABILITIES
EQUITY
Preliminary Expenses
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
49.77%
32.79%
29.94%
36.39%
52.40%
100.00%
100.00%
100.00%
100.00%
100.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Mismatch
USER GUIDE
Please give input to the income statement first.
Step # 1
For a service concern, please give input to the cell of cost of providing services. This cell
would be blank for a manufacturing concern.
Net profit after tax for a particular year will be automatically transferred to SOCE.
Please give input to the Statement of Changes in Equity (SOCE).
Step # 2
Please give input to the opening balance of retained earnings for the first year only. In the
subsequent year, it would not be needed.
Closing balance of retained earnings will be automatically transferred to Balance Sheet.
You can give input only the numbers in green in Income Statement, Statement of Changes
in Equity & Balance Sheet. Other calculations will be automatic.
To have an optimum result, please give input at least 3 years financials. However,
maximum is 05 years.
Insert all figures in nearest thousands ('000) with no decimal if not instructed otherwise.
For example, if a figure is 1,50,651; you will insert 151.
General
All account heads are standardized and to be followed as set out here. Any account not
found here, should be included under appropriate "Other" head. For instance: Other
Current Assets, Other Current Liability etc.
If interim financials are used, some ratio need to be annualized manually. Profitability ratio
on assets and equity; activity ratios; and growth ratio need to be annualized to compare
with output of full year financials.