FINANCIAL STATEMENT ANALYSIS OFBEXIMCO PHARMACEUTICALS LTD.

OF 2011

GROUP PROFILE

Sl. No. Name Id no.

01 Md. Monjurul Ahsan 19-099

02 Ferdaus Akter19-117

03 Md.Ripon Molla 19-123

04 Sampa Mandol 19-153

05 Imran Shahed 19-183

THE BACKGROUND AND ACTIVITIES OF THE COMPANY

• Bangladesh export import company limited A local company with a global vision

• It was incorporated in Bangladesh in 1972

• The company listed its shares with Dhaka stock exchange in 1989

• Chittagong stock exchange in 1995

• On 31-12-2011, the company holds 50% shares (50% shares on 31-12-2009) of Shinepukur

ceramics ltd..

• Largest exporters of medicine in Bangladesh

PRINCIPAL ACTIVITIES

• Investment operation

• Agency and trading in other commodities

• Manufacturing and marketing of yarn

• Producing and marketing of high quality fabric

• Export oriented garments industries

PREPARATION OF FINANCIAL STATEMENT

INVENTORYCALCULATION OF DEPRECIATION

PREPARATION OF CASH FLOW STATEMENT

COST

BASIS

DIRECT

METHOD

Declining

method

WEIGHTE

D

AVERAGE

COST

BASIS

METHODS FOLLOWED BY BEXIMCO LTD.

DECLINI

NG

METHOD

PRESENTATION OF FINANCIAL

STATEMENTS

INCOME TAXES

CONSOLIDATED AND SEPARATE

FINANCIAL STATEMENT

ESTIMATES AND UNDERLYING

BAS 1 BAS 8 BAS 27 BAS 12

MEASUREMENT BASES

MEASUREMENT BASES

PROPERTY, PLANT AND EQUIPMENT

BORROWING COST LEASED ASSETS EARNINGS PER

SHARE

BAS 16 BAS 23 BAS 17 BAS 33

MEASUREMENT BASES

FOREIGN CURRENCY

TRANSACTIONS

DEPRECIATION ON THE FIXED ASSETS

STATEMENT

OF CASH

FLOWSREVENUE

BAS 21 BAS 16 BAS 7 BAS 18

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS PROVIDE INFORMATION ABOUT….

FINANCIAL PERFORMAMNCE

FINANCIAL POSITION

COMPARISON

STRENGTH & WEAKNESS

CORRECTIVE MEASURES

ANALYSIS PURPOSES

ANALYSIS OF FINANCIAL STATEMENT

NON-CURRENT ASSET INCREASED BY 276%

CURRENT ASSET INCREASED BY 99.73%

EQUITY INCREASED BY 147%

CURRENT LIABILITY INCREASED BY 135%

AGGREGATE EQUITY & LIABILITY BY 145.72%

COMPARATIVE INCOME STATEMENT

INCOME STATEMENT PROVIDES INFORMATION ABOUT..

Result of operation

Known as treading & loss Account

Gives an idea of the progress of company

Measures the efficiency of performance

INTERPRETATION OF COMPARATIVE P/L ACCOUNT

• Net sales increased = 64.67%

• The cost of goods sold increased by 65.89%

• As a result g/p increased by 65.13%

• Administrative expenses increased 13%

• Operating expenses increased by 17.44%

• Therefore increase in g/p is sufficient to cover the operating expenses.

• Net profit after tax is increased 4.7%

CONCLUSION: there is sufficient progress in the performance of the company & the profitability of the company is good.

STATEMENT OF CASH FLOWS

• The statement of cash flows has been prepared in accordance with the requirements of BAS 7

• The cash generating from operating activities has been reported using the direct method as

prescribed by the securities and exchange rules, 1987 and as the benchmark treatment of BAS

7.

INTERPRETATION OF CASH FLOWS STATEMENT

CASH FLOW FROM OPERATING ACTIVITIES INCREASED BY 87.51%

CASH FLOW USED IN INVESTING ACTIVITIES INCREASED BY 96.79%

CASH FLOW USED IN FINANCING ACTIVITIES INCREASED BY 169.45%

ANY QUERY, PLEASE?

THANK YOU