i ll --a;-----l tt l i r' zorq
TRANSCRIPT
M.I. CEMENT FACTORY LIMITEDStatement of Financial position (Un-audited)
6
7
8
9
10
L1
L2
13
t4
L7
18
19
20
21.
22
2324
25
I ll --A;-----lL tT_l I r' rvrarcrr zorq
I
As on
30 June 2013
35,998,681 35,998,681
5,572.352.66091,830,612
432,77s,987667,643,s1.4
689,651,863109,357,300237,O78,396494,888,745
2.855.1
_______919u9ff13_
5.594.400.3ss1,485,000,0002,956,560,000
932,436,11.8
236
t,457,557,87813,83 1,163
2s9
2.495.305.258
136,889,18365,020,563
500,039,618L,486,345,228
240,504,89344,O54,330
12,866,0ss
5,577,885,679 4,188,995,557
-*JlP4e P4r-!_ _____999,19ff13_
ASSETS
Non- current assets
Property, plant and equipmentsCapital work in progress
lnvestment in associates
Current assets
lnvestment in shareslnventoriesTrade receivablesCurrent account with sister concernsOther receivablesAdvance, deposit & PrepaymentsAdvance lncome Tax
Cash and Cash Equivalents
TOTAT ASSETS
EqUITYShareholders'equityShare capitalShare PremiumRetained earningsRevaluation reserve
LIABITITIES
Non current liabilitiesLonB term borrrowing net off current maturltyLia bilities for GratuityDeferred tax liability
Current liabilities and provisionTrade payables
Other payables
Current portion of long term loan
Short term loanProvision for tax liabilityLiabilities for WPPF
Payable to IPO applicantsUnclaimed DividendTOTAT LIABILITIESTOTAL EQUITY AND LIABILITIES
Net Asset Value (NAV) per share
4,OL2,365,244 4.L75.O44.'7L4 | 3,936,340,031 Il 4,082,s60.704 Is I ta,ozs,znl I gz,rsr,sozl
15
76
34 36.85 37.67
___J1p4sA4?,s9!_
Md.Mozharul lslam,FCS
Company Secretary
M.I. CEMENT FACTORY LIMITEDStatement of Comprehensive lncome (Un-audited)
NoteFor the 9 months period ended on
31 March 2014 31 March 201-3Taka Ta ka
For the 3 months oeriod ended on
31 March 2014 31" March 2013Ta ka Taka
2,200,607,475 1,984,531,657
(L,871,,394,512) (1,730,663,821)
26
27
5,728,260,333
(4,770,429,s43)
5,303,862,73s
(4,496,125,L28)
Revenue
Cost of sales
Gross profit
Other operating income
Administrative expenses
Selling and distribution expenses
Operating profit
Other non- operating lncome/(loss)
Financial lncome/ (expenses)
Proflt Before WPPF & lncome Tax
Worker's Profit Participation Fund
Profit before income tax
lncome tax expenses
Current taxDeffered Tax
Net profit after tax for the Period
Earning per share (Restated)
(19,244,7s0\ 32,633.060
28
29
30
957,830,790
(66,s46,40s)
(82,481,820)
( 150,668,576)
807,737,607
(4t,s32,48I)
(76,s81,,2s4)
(1,16,733,464\
329,212,963
(28,149,2s0l|
(28,3L7,224)
(66,L94,L92\
253,867,936
(1,83 1,623)
(27,0L1,,03O]|
(40,s83,837)
31
32
658,133,989
18,59t,402
572,890,408
1.7,530,797
206,552,299
5,959,798
(23,331,496)
t84,44L,347
1,,1.83,344
30,039,181
657,4a0,64t
(31,308,602)
623,O54,265
(29,669,2s0)
189,180,600
(9,008,600)
2!5,663,87L
(10,269,708)
626,L72,O39 593,385,01s 180,172,000 205,394,163
(134,179,671)
(20,797,909)(93,01s,s96)
(s3,847,19s)(28,901,032)
( 15,691,s38)
(32,39s,991)
(18,439,064)
3.0133
471,194,459 446,522,224 135,579,430 154,559,108
3.17 0.91 1.04
oof'. Or)OO)Ornoo) rnF-'
^ico F\s$ro
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(a
M.I. CEMENT FACTORY LIMITEDCASH FIOW STATEMENT (Un-audited)
For the 9 months period ended on
Cash flow from operating activities
Cash received from customer;Cash received from/(paid to) other operating incomeCash received from/(paid to) non operating incomeCash received from financial incomeCash paid to suppliers & employeesCash paid for operating expenseslncome tax paidNet Cash Flow from/(used in) Operating Activities
Cash Flow from lnvesting Activities
Acquisition of Property, Plant and EquipmentsProceeds from sales of property,plant and equipmentsPayment made for capital work-in-progresslnvestment in sharelnvestment in associatesNet Cash Flow from lnvesting Activities
Cash Flow from Financing ActivitiesReceipt/(repayment) of short term loanReceipt/(repayment) of long term loanDivldend Paid
Paid to Unsuccessful IPO ApplicantsNet Cash Flow from Financing Activities
Net increase/ (decrease) in cash and cash equivalentsCash and cash equivalents at beginning of the period
Cash and cash equivalents at end ofthe period
Net Operating Cash Flow Per Share (NOCFPS)
31 March 2014Taka
5,21,3,971,635
99,20013,556,326
380,t24(4,923,69s,071)
(294,s99,0s1)(230,040,684)
1220,327,52t1
(54,617,366)
1,000,00016,158,655
(17,20s,988)
154,664,700l.
7,528,036,456(326,066,92s)(s86,9s7,192)
(14s,080)
614,867,259
5,350,966,250(33,5s6,022)
17,530,79724,656,60L
(3,970,363,692)(669,18s,112)(282,s40,591)
447,508,242
(9s,803,207)
4,042,200
{66,943,230)38s,158
{.142,01s,790)(300,334,859)
327,850,632(ss,612,671.)
1t464,s36,904)(400,103)
(792,689,047)
339,875,0382,855,1,26,848
___319s,991,8!g_
(1.48)
145,5t5,67412,902,952,9092,857,437,235
3.01
4.00 Property, plant and equipment
A. Cost
Opening balanceAdd: additions during the year/period
Less : disposals during the year/periodTotal (A)
B. Accumulated depreciationopening balanceAdd: charged during the year/period
Lesst adjustment for disposal during the year/periodTotal (B)
C. Carryint Amount (A-B)
A separate schedule of property, plant and equipment is given in Annexure_A.
5.00 Capitalwork-in-progress
Capital MachinerySub-stationSub-station (33/11 KV line -DpDC)Workshop for dump trlck & pay loaderFly ash silo constructlonlnternal DrainRoof top shade for cement siloJetty construction
6.00 lnvestment in associate companiesCrown Mariners Limited (CML)
Less: share of profit from investment - 20% ihterest in the shareholding(a) Net investment in CML
Total investment in associate companies (a)
7.00 lnvestment in sharesOpening balanceAddi addition during the year/periodLess: disposal during the year/period
Less: adjustment due to changes in fair value
____i!p9g,gg1
91,830,61277,985,!49
109,815,762
__tqg,8tu9z_
_____35p9!f!1_
93,494,348
385.44'7
93,108,901
L,278,289
______91d39d1?_
a31o3;o14 _l
f:o"ocrol3 -lI rrlu I I r"l, I
5,050,503,60170,776,020
5,12r,219,627
5,r2t,279,627
961,642,896217,296,692
1,184,939,589
1,184,939,589
_lf3!,9!9p!1_
61,057,4a772,388,767
273,0467,467,O59
RA< NAA
-___13!8,213_
35,998,681
35,998,581
3,447,4t2,4597,607,66A,765
5,O55,072,724
4,569,7245,0s0,s03,600
676,956,518
294,773,O34
977,729,5523,486,655
967,642,896
__3Md99291_
3,394,A24
61,051,481
9,190,501
844,247L7,699,621,
_____n,183w_
25,999,730
in shares
Name of Shares atvRate
Cost Market Cost Marketlank Asia Ltd.
]eximco Pharma Ltd.)elta Life lnsurance Ltd.)elta Life lnsurance Ltd,lrameen Phone Ltd.
amuna Oil Co. Ltd.
r'leghna Petroleum Ltd.
lational Bank Ltd.
)ne Bank Ltd.
'rime Bank Ltd.
lupali Bank Ltd.;ocial lslami Bank Ltd.iouth East Bank Ltd.;quare Pharma Ltd.-itas
Gas
Jsmania Glass Sheet Factory Limited:astern Bank Limited\4JLBD
FIC Bank Ltd.
:nvoytex Limitedlity Bank
!BLJttara Bank
-afsyrcemliSP Finance-rust Bank
.ankabafin]SRM Steel
26,0!513,915
3,850
7,1aa
10,000
157,300
16,200299,704629,425
24,2AO
29,590s5,000
157,500
145,368
4s,9256,100
598,200
6,000
5,25050
28,400
20,000
7,OOO
5,5009,000
1,500
1,000
1,000
27.42
69,27
59.77
749.4r216.66
191.48
185.65
37.25
17.95
30.06
94.47
19.09
27.!9130.04
73.33
150.58
26.26
81.14
59,33
27.54
13,38
34.67
48.1625.95
27.52
72.20
66.50
18.00
50.20
232.20
82,24213,80
225.00
276.40
72.4A
16,60
24.20
71.30
13.50
17.80
261.40
77.70
189.50
26,74
71.00
29.10
51.30
18.80
12,00
30.50
49.70
23.40
16.90
59.00
66.80
557,194963,892
230,115
7,750,4572,766,600
30,120,0903,007,680
77,763,82577,298,719
'127,452
2,677,0011,049,950
3,337,50018,903,531
3,367,680918,538
!5,708,732486,839!85,773
2,967
511,830
267,565242,697
264,889233,530
32,281.
72,20266,766
468,270
698,533
893,970!,787,94A2,138,000
35,392,s00
4,477,6803,595,400
10,448,455
s85,6402,749,767
742,5002,803,500
38,813,256
3,568,373
1,155,950
7s,977,94A426,000r52,775
2,565
533,920
240,000
213,500
273,350210,600
25,350
59,00066.800
ior8ls)6m
InventoriesClosinE stockClinkerGypsum
Slag
Fly Ash
Lime StoneBags
Stores & spare partsFinished Cement
lhventorv in transitClinkerGypsum
Slag
Fly ash
Spare parts
9,00 Trade receivablesCorporateDealers
DistributorsOther customersTransport bill
Less: allowance for doubtful debtTrade receivable net of allowance
10,00 Current account with sister concerns
Crown Power Generation LimitedCrown Polymer Bagging LimitedCrown Cement Concrete and Euilding products LimitedCrown Transportation & Logistic LimitedCrown Cement Trading CompanyCrown Mariners Limited
11.00 Otherreceivables
lnterest income receivable on FDR
Alunited Marilime Business (Pvt.) Ltd.Molla Salt Triple Refinery Lim tedCrown CorporationAK Trade lnternationalN.K Enterprlse
12.00 Advances and deposits
(a) AdvancesAdvance to parties/contractorsAdvance to employee against worksAdvance to employee against salaryAdvance against rentVAT current accountAdvance to othersAdvance against land purchase
(b) DepositsSecurity deposit and other depositMargin for bank guaranteeL/C margin deposit
Advance income taxOpening balance
Addr paid during the period/year
Less: adjustment made during the period/Vear
fJ1-o3ro14 I l-30-06.z0r: --.l
I r"ru I I rul" I
f- a*tif-----lMT 39,743 202,042,087 153,002,515MT 661 1,905,443 16,297,346MT 76,273 48,232,040 37,-777,657MT 10,154 19,814,156 2s,360,682MT 3,064 6,018,786 3,852,694PCS 724,650 2,740,675 16,137,815
134,673,379 75,94r,932Mr o1o - ^ffi -n"#,
243,!!5,87610,545,48331,485,7889,803,9193,036,a75
297,988,940
__4,q!qggl
434,960,352477,465,229799,934,632739,4!7,7"74
_J,lssJ3lJ03_
13,452,491
Jr'llfnil2-
204,981,189!43,565,978138,370,895
145,057,83615,951,788
779,087,324
___1Unf10_
52,ta6,222
I 1) 70n
31,605
10,000
2,000
----8352'617_
10,549,57941,092,800
679,2279,'742,OO4
79,454,7!7670,956
59,338,000207,s27,270
16,915,1083,6t4,25r
3s,658,75156,188,109
___EfEp9_
494,888,r45
230,040,584724,928,829
724,928,829
84,320,378,q q60
74,296,9095,671,671
745,554704,404,073
____4321JtlU_
269,981,570267,043,789
29,385,s73705,462,557
9,623,!!6
____9!149!p95_
13,452,49r
____667.rt$E!!_
204,306,!24104,518,916
126,672,392743,602,7rA
ls,943,2aa94,668,434
_-___qg9E1,!93
74,993,6!730,787,288
!32,79031,605
10,000
2,000
_--_!99!!2E99_
17,438,50839,537,223
r,777,48310,159,834
39,944,757
554,027
5,585,000
174,990,832
15,584,508
3,363,79637,139,26!56,087,s64
____23!g!499_
71,7,452,042
L,052,749,605q<, ca1 zan
___l91,9ggltl
14.00 Cash and cash equivalents
Cash in handCash in hand-head officeCash in hand-factory
Cash at bankOne Bank LimitedSouth East Bank LimitedMercantile Bank LimitedJamuna Bank LimitedState Bank of lndiaThe City Bank LimitedNational Bank LimitedDutch BanBla Bank LimitedPrime Bahk LimitedUnited Commercial Bank LimitedMutual Trust Bank LimitedPubali Bank LimitedJanata Bank LimitedDhaka Bank LimitedShahjalal lslami Bank LimitedUttara Bank LimitedThe Hongkong And Shahghai Banking Corporation LimitedBRAC Bank limitedlslami Bank Bangladesh LimitedlFlC Bank LimitedNational Credit & Commerce Bank LimitedOne Bank Limited-dividend accountDutch Bangla Bank Limited-dividend accountUnited Commercial Bank Limited-Dididend Account
Term deposits
Share capital
Authorised Capital500,000,000 Ordinary Shares of Tk. 10 each
135,000,000 Ordinary Shares of Tk. 1O each fully paid-up and share holding position is as underSl. Name1 Md.JahaneirAlam2 Alhaj Md,Khabiruddin Molla3 Md, Alamgir Kabir
4 Mrs.Al-Haj Rokeya Begum5 Molia Mohammad Maznu6 Md. Mizanur Rahman7 Md. Almas Shimul8 Alhaj Md. Abdur Rouf9 Md. Ashrafuzzaman10 Md.AbdulAhad11 General Public
No. Shares HoldlnE %
23,024,925 !550%20,790,000 74,0A%74,397,075 9.70%10,395,000 l.aa%10,395,000 7,00%10,395,000 1.00%7,276,500 4.9A%2,598,750 1.75%2,s98,750 1.75%2,479,000 1.40%
44,550,000 30.oo%
234,249,25A247,900,000743,97A,750103,950,000
103,950,000103,950,000
72,765,00025,987,50025,987,50020,790,000
445.500.000
44,595,567
2,808,373,668
2,855,126,848
__l,099pqqp99_
230,249,250207,900,000
743,970,1s0103,950,000
103,950,000
103,950,000
72,765,00025,987,500
25,987,500
20,790,000445.500 000
148,500,000 roo% 1,485.000.000 1.485.000.000
16.00 Share premium
This represents share premium of Taka 3,048 million raised by issuing 30 million of ordinary shares @ 101.60 per share through lpo during th€year 2010-2011. The break-up of the balance of share premium is given belowi
Share premium realised during the year 201O-2011Less: income tax paid on share premiumClosing balance
1.7,00 LonB term borrowing net off current maturity
Syndication loan
Term loan
Hire purchase loanPrime Bank Limited
Less: current portion of long term borrowing (Note -21)
3,048,000,000 3,048,000,000(91,440,000) (91,440,000)
_:$E9q{99_ __:l!!190000
7,6t8,055,2431,618,055,243
1,469,3297,469,329
7,525,524,517
543,346,574
__Jp8ZJ]iJ,esl_
826,777,2181,774,843,797
7,931,567,075
1.4,030,427
14,030,4271,957,597,496
500,039,618
__145!M.92!_
fJrc3.2jrt_l f:o^o6rorg--lI rur." I I r"r" I
1,945,058168,974
2,774,032
7,437
7,852,820257,066
4,928,094691,301
4,975,40774,264,aa7
? oqo 70,
9,998,9935,907,0739,382,9223,715,8628,602,6464,434,774
9,281.,874
74,7A7,5466,A9A,747
1,305,94090,540
4,900,a675,182,3907,224,96A
L28,540,370
3,064,341,484
___u95p91C99_
7,687,!67tli n\)
2,757,673
7,274,O49
7,6721,385,953
)6 ial874,9A9
291,616
823,4611,534,150
7,849,7562,679,745
229,776r,a2t,7s9
342,107
7,072,792
!,9A3,32A10,516
3,834,5s814,436,856
!,a24,a35
4,434,247s,263,740
Liabilities for gratuityOpening balanceAddi provision made during the period/year
Less: adjustment made during the period/yearCloslng balance
Deferred tax liabilities
opening balanceAdd: provision during the period/yearClosing balance
Details of deferred tax calculation
Deferred tax assets:Provision for gratuityAllowance for receivables
Deferred tax liabilitiesProperty, plant and equipment
De{erred tax liability on revaluation reserueopening balance
Less: transferred to retarned earningsclosing balance
Total
20.00 Trade payables
SuppliersOthers
21.00 Other payables
Creditor for other finance (Note 21.01)
Creditor for revenue expenses (Note 21.02)
21.01 Creditor for other flnance (Note 21,00)
Security depositsAdvance against sales
VAT deduction at sourceTax deduction at sourcePayable to employees provident fundAdvance against motor cycle
VAT payable on board meeting attendance fees
Employee tax payable
21.02 Creditor for revenue expenses (Note 21.00)
Salaries, wages & oveftime payable
Audit feeElectricity billOthers
22.00 Current portion of long term loanProiect loan for Unit-lvSyndication loanTerm loan
Hire purchase loanPrime Bank Limited
(a) The tax effects of temporary differences arises from tax base and accounting base of relevant assets and liabilities other than revaluation
reServe.
f3r-i3ro14 I l- 3oJ6.zor:-lI r"l" | | r"l, i
13,831,163 9,907,!!84,485,118 5,414,926
78,3L6,287 t5,322,044288,578 1,490,882
18,027,703 13,831,163
185,583,6s2 LO4,748,223
20.197,909 80,835,429
____29E ]!lM_ ____l!:l!l J:,
1,110,067 3,423,273
____j_ 3,424,4921,110,067
(2O7,497,628) (192,43s,3s6)
1.20"7,497,6281 (192,435,3s6)
___l?99!!1E!1t ___gEEgi!4
142,722,601) (43,378,062)
467,072 655,455
--11?l!9E9!t --J!2J4,6uL__-w,63789_ __13?t199891_
(b) The tax effects of temporary differences arises from tax base and accounting base of revalued assets are as follows
128,101,558
--E3.]igl!L
23,898,40858,774,033
3,7t0,42660,400
8,222,5717,705,2401,400,218
1,038,262
1,767,2a5
----li.g9g.{qg-
14,277,804
43,322,4437,779,746
____E41!91_
539,325,50053r.3r5SOO
4,027,0744,027,014
___:!1i!98!_
135,674,506
7,214,6'71
-__l3qggg,ul
26,427,58838,592,975
_-___ql9?9f9!-
3,783,535
50,400
5,610,830
74,582,70a1,493,636
779,476
115,500
62,703
-___Jiln5!!_
!3,544,552350,000
B,7A!,t32997,29!
_19r9?fzr_
\97,47'7,67a292,500,000
483,9U,6!8
75,722,00416,1.22,O04
_199,0!9,q!-
23.00 Short term bank loan
Cash credit (HvpothecationlOne Bank LtmitedPrime Bank LimitedThe Hongkong And Shanghai Bankihg Corporatioh LimitedJamuha Bank LimitedEastern Bank Limited
Loan against trust receipts
One Bank LimitedPrime Bank Limitedlamuna Bank LimitedUnited Commercial Bank LimitedEastern Bank LimitedIhe Hongkong And Shanghai Banking Corporation Limited
TIme loan
One Bank LimitedPrime Bank LimitedEastern Bank LimitedThe Hongkong And Shanghai Banking Corporation Limited.lamuna bank limitedUnited commercial bank limited
Offshore loanPrime Bank LimitedThe Hongkong And Shanghai Banking Corporation LimitedEastern Bank LimitedJamuna Bank LimitedUnited commercial bank limitedOne Bank Limited
Short Term LoanShahjalal tslami Bank Limited
24.00 Provision for tax liabilities
Opening balanceAddi provision made during the year/period
Less: adjustment made during the year/period
25.00 tiabilities for WppF
WPPF (Workers, profit participation Fund)lOpening balance
Less: payments made durihg the year
Add; provision made during the yearClosing balance
43,782,25r45,899,15662,377,49a
49.740 089
201,798,995
124,050,818
48,7!6,408
55,136,;50130,802,040
358,105,517
78,875,244275,773,722
123,681,030
41,610,000
399,339,996
253,018,136
762,855,42A
86,181,51425,045,650
527,700,720
1,486,345,228
563,483,837
!34,a82,5!6798,366,353
557,861,460240,504,893
37,773,87237.713.872
oo na, aan
___llIl1.3!g_
I 31.03.2014 Jl 3oo62oit-lI r"l" I I r"r" I
12L,694,30545,737,O37
57,768,85035,740,37145,627,1a9
305,968,291
43,578,475
30,361,831737,704,425
324,45!,246530,035,916
L33,079,226
797,4A7,907
47,421,541
355,508,680
296,627,!72266,073,L73333,908,965763,744,749139,594,108
1,199,948,109
672,920,688612,920,588
3,014,381,683
240,504,893
734,179.671374,6A4,564
374,684,564
44,054,33A
44,454,330
31,308,602
___L3qqfg?_
For 9 months oeriocJ
July 2013 to March2074
July 2012 to March2073
Taka Taka
For 3 months period
January 2014 toMarch 20t4
January 2013 toMarch 2013
Taka Ta ka
25.00 Net sales
Domestic salesExport sales
Net sales
27.00 Cost of sales
Opening stock of raw materlalsAdd: Purchased of raw materials for the periodClosing stock of raw materials:Raw material consumed( Note_27.01)
Factory overhead (note 27.02)Cost of productionAdd: opening finished goodsCost of goods availlable for saleLess: closing finished goodsCost of salesLess: Duty draw back for exportCost of sales
27.01 Raw material consumed
s,728,260,333 5,303,862.735 2,2O0,607,475 1.984.531.6s7
252,428,709 742,460,r57
5,36s,088,999363,173.,334
4,770,825,L52533,037.583
4,274,378,839 4,088,432,774(280,1s3,197) (33s,s9s,oo1)
4,246,594,350 3,995,297,924
5s1,917,556 s39,2s8,0404,798,5t2,006 4,534,s55,964
1,268 r,4774,798,513,27 4 4,534,557 3aL
(1,368 )
(280,1s3,197) (33s,59s,001)L,678,,-s4,8O8 1,563,280,625
205,367,663 183.399.2 11
1,883,522,472 L,746,679,8361 )Lq
1,883,523,740 L,746,68t,O85(1,368) (1,232)
(12,127,8s9) (16,016,032)r,871,394,5L2 L,730,663,827
153,130,854
L,805,1,77,151217,784"747
L,687,09L,480
(1.232)4,798,517,906 4,534,556,1.49 t,883,s22,372 7,746,679,853
128,082,364\ (38,431.O27\
__:!ll!!!52e,s43 4,4e6,12s,r28
Ooenins stock of raw materialsClinkerGypsum
Slag
Fly ash
Lime Stone
Bags
Add: Purchased during the vearClinkerGypsum
Slag
Fly ash
Lime StoneBulk cement purchaseBags
Less: Closinq stock of raw materialsClin ker
Gypsu m
Slag
Fly Ash
Lime StoneBags
Raw material consumed
f ar".ttty ---lMT 30,578MT 5,867MT 13,028MT !3,297MT 2,296
6s,056,8s4485,509
36,191,40742,772,6486,230,978
2,393,465
153,002,5151,6,297,346
37,777,65725,360,6823,852,694
184,944,40522,929,6s616,937,9877,69L,456L,444,205
8,512,44L
125,684,LO7
8,251,88549,852,722
9,469,7922,432,693
16,088,147_ 252,428,709 242.460.1s1l----q;nilty---l-
PCS 909,433 16 ,1-37 ,8r5
MT 656,908 3,395,55s,178MT 36,350 104,324,500MT 95,988 286,524,780MT 704,564 204,63r,748MT 8,467 77,289,287MT
PCS 15,518,900 265,9s3,946
153,130,854 zLL.784.147
3,083,889,058107,564,565
294,858,7601,42,157,374
t7,753,333198,21,8,94L
243,990,802
1,458,097,142
45,251-,972
108,31 1,40981,568,569
6,444,507
105,403,552
1,238,739,66144,406,789
712,28s,94241,,072,526
3,797,677157,007 ,49189,787,460
7,805,177,151 1,687,091,480
202,042,087L,905,443
48,232,04019,8L4,7666,0L8,786
238,448,7997,729,6L9
72,1,73,3!3t2,776,8942,022,552
202,042,0871,,905,443
48,232,040L9,874,766
6,018,786
2,140,675
238,448,7997 ,729,679
72,L73,3L372,r76,8942,022,5523,043,a24
280,153,197 335,595,0017,678,L54,AO8 \563,280,625
4,274,318,839 4,0A8,432,774I Qrantity l-
MTMT
MT
MT
MT
PCS
39,143667
1-6,2t3
L0,t543,064
t24,650 2,r4!,b/5 3,043,924280,1 53,197 335,595,001
4,246,594,350 3,995,297,923
2,042,ALg,157
157,789,3181,767,057,290
21,7.480.367
July 2013 to Marchz1t4
July 2012 to March
2013
Taka Taka
January 2014 toMarch 2014
lanuary 2013 toMarch 2013
Taka Ta ka27.02 Factorv overhead
Annual miladAnnual picnic
Audit/professional /legal feesBedding and uniformBIWTA expense
Carrying charges
Computer accessoriesContribution To PF
Conveyance
DepreciationDonation & subscriptionDirectors RemunerationElectricity billEnterta i n mentFestival Bonus
Grage rentGratuity6ift & presentationFuel for motor vehicle and motor cycleInsurance premiumLabour chargeLeave encashmentLubricants & OilMedical expensesMiscellaneous ExpensesMobile phone billNews paper, books & periodicals
Office maintenanceOff ice/House/store-rentOutstation & hotel allowance/House rentOvertimePrinting,Stationeries,schedule & formsPromotional expense
Quality testing expensesRegistration, Iicence & renewalsRepair & maintenance-factoryRepair & maintenance-Vehicle & motor cycleTraining & EducationTelephone/fax expensesTravelling expense-Local and foreignWages,salary and allowances
28.00 Other operating income
lncome/(Loss) from mother vessel operation- Note 28.01
Clinker saleRent from covered van
Rent from bulk carrierRent from cargo vesselsRent from truckCarriage income
ss1,917,656 539,258,040
469,0541",09 1,593
297,5151,,857,992
60,28s
88,6101,185,883
266,0261,55,207,066
109,5004,500,000
263,588,2992,416,0876,370,756
54,0001,614,702
946,247L,409,184
11,349,172
872,7091,O,731,56t
727,07824,223
323,5324,940
787,95t1,566,598
4,3202,t67,777
750,8762,002,420
9ss,993191,060
28,598,r92825,874
98,622
38,9672,201,448
46,227.665
13,645
10,000
454,275
3,861,6704L3,710782,9s9239,497213,1,70
155,428,L64183,000
4,856,2s0248,0t7,787
2,704,9955,822,541
78,0002,587,932
700,24413,188,909
603,88413,897,119
36.390
27L,033tt,76445,600
1,1,30,820
17,3583,029,39 1
1,087,038
1,523,558
1,,221,104
7r,44834,300,4-74
39,72044,929
906,56042.063.16A
1,09 1,593
t76,890619,33 1
43,6001-1,,320
378,58166,420
54,335,74912,000
1,500,000
1,05,989,442
1,088.900
19,500
538,234
333,10645L,037
4,868,905
33,440
3,984,918
248,2A8
15,000103,259
1,630
494,272
740,882
649,455292,990802,660t64,1,59
123,2459,008,942
229,052
1,O,244
7,657,03,2
15,283,609
2,6-1,0
36s,2907,287,223
278,070779,57982,14979,746
52,366,559
140,000
1,81,8,750
83,3 1 1,035
1,353,875
51,000862,644
502,4094,396,303
4,808,253
92,3a24,898
375,9_45
767,942
361,63 1L,L64,239
595,7421,0,770
13,433,471-
39,720
19,300
906,s6013,801,981
20s.367.663 183.399.21 1
(L22,046,4Os)
5s,s00.000
(47,695,6t9J
2,737,08s847,561,
].45,260992,742
7,445,490
(83,549,250)
55,500,000
( 1,83 1,523 )
(56,546,405) (41.532.481) 128,L49,2501 (L,$r,6231
July 2013 to March2074
July 2012 to Mdrch201,3
Taka Taka
lanuary 2014 toMarch 2014
.January 201.3 toMarch 2013
Taka Taka28.01 lncome/(Loss) from mother vessel operation
Net Income from FreightDepreciation for Vessellnterest on term loan
Administrative expenses
Advertisement & publicity
Annual general meeting expense
Audit/professional /legal fees
Board Meeting Attendance feeBedding & Uniform
Computer accessories
Contribution to PF
Conveyance
Depreciation
Directors RemunerationDSE/CSE expenses
Donation & subscription
Corporate Social ResponsibilityEntertai n ment
Festival Bonus
Fuel for motor vehicle
Rent & rates
Gift & presentation
Gratu ity
I nternet
lnsurance premium
ISO Certification
Labour charge
Leave Encashment
Miscellaneous expenses
Mobile phone bill
Medical Expenses
Meeting expenses
News paper, books & periodicals
Office maintenance
Office/house/store- rentOvertime
Lubricants & Oil for Generator
Printing,Stationeries,schedule & formsPromotional expenses
Registration, licence & renewalsRepair & maintenance- vehicle
Salary & allowances
Security expenses
Training & Education
Telephone/fax expenses
Travelling expense -local and foreignUtility Expenses
(48,4s3,0s7)(37,13s,029)(35,458,318)
lL,116,91-4(29,150,990)(29.651.543)
(60,20s,s66)(72,378,3431(11,065,341)
13,1,63,1,20
(7,s8t,8s7)(7.412.886)
1L22,046,4Os1 (47,695,6191 (83,649,rs0) (1,8
29.00
529,946
1,641,760
2,634,tOO
480,000
178,r2085,604
834,580
405,324
13,293,688
7,200,000
798,645
301,000
515,2102,100,489
3,237,721
648,202
14,800
392,934
t,466,447
42L,226
90,698
67,448
55,5 20
621,668
652,882
528,507
3,545
1 1,045
43,787
1,785,1,25
4,2L1,760
70,779
3s2,166
t,417,6t37,L72,750
626,275
577,922
23,849,674
98,276
73,088
2,277 ,87 4
834.822
868,s57
2,149,346
986,750
460,000
136,840
39,657
543,597
504,136
7t,733,922
5,400,000
80s,000
827,600
1,000,182
1,39 1,180
2,820,Ua942,058
13,500
t12,1-22
1,3 19,136
6L7,293
276,7s7
40,t70485,65 1
97t,576753,7A0
28,0L2
L4,778
1,808,158
4,360,264
89,862
1-18,742
1,274,684
8,483,200
1,001,307
644,4t920,446,839
1-5,024
16,000
57,5662,O73,539
94q.47)
218,406
283,343
1,056,250
190,000
73,694
283,5s3
131,882
2,863,270
2,400,000
798,645
80,000
2 16.500
L,L39,307
244,500
4,500
193,8s3
488,815
1 12,000
55,520
39,852
176,764
445
11,045
4,678
782,534
L,464,960
24,036
269,066
586,547
4,178,850
191,007
3t2,to27,9t8,L-85
18,010
r,291,686
273,479
437,8a6
747,750
150,000
5,830
20,302
205,964
201,996
3,9r1,307
2,400,000
268,333
730,000
333,394
514,]-06
315,539
4,500
54,950
439,7L2
287,850
1,25,642
2,677
282,239
32L,707
8,485
4,072
504,442
L,373,400
24,524
36,885
647,472
2,827,733
766,904
L97,989
6,747,885
zq,)sq
r,778,914
246,35682,48t,820 76,58L,254 28.317,224 27,011,030
(
l_I
I
I
i
.
10.00 Selling and distribution expensesAdvertisement & publicityC&F expenses for exportBIS Expenses
BSTI expense
Bedding & UniformContribution to PF
Conveyance -local
Carrying Charges
Computer Accessories
DepreciationEntertainmentFestival Bonus
Fuel For motor vehicle and motor cycle
Gift & PresentationGroup lnsurance premium
Gratuitylnsurance PremiumLabour Charges
Leave Encashment
Audit/professional /legal fees
Meetlng expense
Miscellaneous expenses
Mobile phone bill
Office MaintenanceOutstation & hotel allowance/house rent/Ta-DA & othersOvert!mePrinting ,stationeries, schedule & formsPromotional Expenses
Quality testing expenses
Registration, Licence & Renewals
Rent & rates
Repair & maintenance- vehicle and motor cycle
Directors RemunerationDonation & SubscriptionSalary & allowancesTelephone/f ax expenses
Travelllng expense -local and foreign
31.00 Other non operating income
Head OfficeOther lncomeDividend on share
Unrealized profit/(loss) on investment on share
Profit on sales of fixed assets
Sales of scrap
32.00 Financiallncome/(Expenses)
lnterest lncome from FDR
Net exchange gain/(Loss)
Bank charge & commissionBank interest
33.00 Earning per share (Basic earning per share-BAs - 33)
Basic Earnings per share:
Earning attributable to ordinary shareholders(Taka)
Weighted average number of ordinary shares (calculation as
below)
Earning Per Share(Taka)
Net Asset Value (NAV) Per share
Net Assets (Total Assets - lntangible Assets - Total Liabilities)
Weighted average number of ordlnary shares
Net asset value (NAV) per share
(26s,672,s89]t (Z3s,O22,7ssl (103,s43,363) {61,183,116)(23.331,495) 30,039,181
38,754,7402,29r,L00
83,300L,268,925
9,3001,086,308
3,Lgs,667524,642
?7 lo,
11,650,909
4,707,4074,459,8942,783,97r1,009,039
275,2921,403,969
683,32211,645,809
801,64538,750
8,450,965801,189
1-,942,585
627,6841,363,520
383,467973,755
2,577,10L240,565
7,402,03080,100
1,,285,438
4,500,000452,500
36,646,642t2,53t
).a)9.)))
40,5L6,6063,s22,140
1,69 1,900
740,3792,367,405
14,355
20,715t2,383,165
3,298,O32
3,267,9851,449,296
637,9-47
1,608,382
71-0,096
1,088,448514,681
99,0001,269,799L,437,9147,570,t37
28,2001,095,595
383,6291,475,611,
948,776268,305
1,888,955
4L,681339,9s8
4,856,2s0632,400
75,667,51-9
9,611
954.492
20,743,281,
7,258,780
422,97s
386,2011,109,533
309,345
14,7923,950,588
2,173,473
928,487238,150
467,990134,691
7,58L,2984,918
5,000
6,692,610238,670705,566720,428418,150t54,7?225V,448
738,00098,800
418,158
62,500
s62,3361,500,000
362,500L2,890,2L5
2,8081 )L) q1g'
13,505,535
7,774,O47
563,967
271,912987,240
5;0007,640
4,765,31-2
1,894,400
525,473179,635
536,127
531,063403,053
1,,767
443,266
479,30552L,769
2,300
5 13,020r37,677470,519
304,000150,500
994,2572,500
199,1621-,81-8,750
443,0009,085,283
3,768
269,19666.L94.192 40,s83,837
7,671,807
2,407,tt8L,627,9s71,000,000
5,884,5 19
5,540,183654,000
44,007
3,059,7328,236,875
856,0497,A33,142
3,235,568
25,O40
643,344540,000
L8,591,402 L7,530,797 5,959,798 1,t83,344
258,355,868(7,182,s21)(4,745,508)
262,Ls2,3847,976,459
(2,473,028\
86,042,850
12,571",82t)(3,259,162)
84,542,8497,834,274
(1,1s4,825)
471.794.459 446,522,224 135.579.430 154,559,108
r48.s00.000 148,500,000 148,500,000 148,500,000
0.91 1.043.01
5,472,06L,826 5,411-,981,194
148,500,000 148,500,000
5,472,061,826 5,4rt,981,794148,500.000 148,500,000
36.85 36.44
July 2013 to March2074
July 2012 to March2013
Taka Taka
January 2014 toMarch 201"4
January 2013 toMarch 2O13
Taka Taka
36.44