You are on page 1of 28

Balgladesh Welding Elec

Balance sheet for the year end


2008
Assets:
Non current assets:
Gross Block
Less: Accumulated Depriciation

Net Block
Deffered Tax Assets
Total Non-current Assets
Current Assets:
Inventories
Accounts Receivable
Advance deposits & prepayments
Cash & cash equivalents

205,071,344
20,706,403
184,364,941
52,702,207
237,067,148

Total Current Assets

163,091,845
65,662,762
50,293,304
15,402,361
294,450,272

Total Assets

531,517,420

Equity and Liabilities:


Shareholders' equity:
Share capital
Capital Reserve
Revaluation Reserve
Retained earnings

Total Shareholders' Equity


Non current liabilities:
Directors' Loan
Term Loan
Finance Lease
Deffered Tax Liabilities
Total Non current liabilities

104,000,000
26,094,843
51,203,495
12,751,885
194,050,223

50,000,000
70,655,677

120,655,677

Current laibilities :
Short term loan
Directors' Loan
Debenture
Finance Lease
Sundry Creditors

179,855,722
6,690,000
9,654,120
1,863,206
1,388,669

Total Current Liabilities


Total Liabilities

977,284
3,239,985
13,142,534
216,811,520
337,467,197

Total Equity and Liabilities

531,517,420

Liabilities for Expenses


Dividend Payable
Liabilities for Other Finance

Difference

Number of shares

10400000

adesh Welding Electrodes Ltd.


eet for the year ended December 31
2009

2010

2011

2012

223,603,035
25,690,496
197,912,539
52,313,750
250,226,289

495,945,034
31,401,268 o
464,543,766
36,862,666
501,406,432

477,304,537
477,304,537
54,456,181
531,760,718

505,603,465
0
505,603,465
29,723,548
535,327,013

160,754,845
85,248,020
23,934,169
21,994,540
291,931,574

178,095,845
100,108,445
23,367,612
21,437,857
323,009,759

251,871,231
134,915,225
41,224,324
115,614,195
543,624,975

267,058,545
175,509,808
45,713,278
108,708,709
596,990,340

542,157,863

824,416,191

1,075,385,693

1,132,317,353

104,000,000
26,094,843
51,203,495
22,142,759
203,441,097

104,000,000
26,094,843
302,251,308
20,827,993
453,174,144

370,760,000
26,094,843
253,153,893
18,728,757
668,737,493

389,298,000
26,094,843
249,230,324
22,759,621
687,382,788

50,000,000
59,339,225

50,000,000
56,304,862

109,339,225

106,304,862

50,000,000
41,794,066
785,621
44,674,216
137,253,903

50,000,000
24,287,757
533,749
43,981,822
118,803,328

192,471,825
0
8,531,540
1,276,008
3,092,829

224,817,576
0
4,228,100
924,468
3,512,287

220,947,731

269,095,835
0
1,506,050
0
3,704,137

1,524,590
0
3,903,711

1,720,026
3,448,745
18,836,568
229,377,541
338,716,766

998,144
2,131,770
28,324,840
264,937,185
371,242,047

1,125,260
3,630,260
38,262,745
269,394,297
406,648,200

1,384,960
3,274,757
47,165,498
326,131,237
444,934,565

542,157,863

824,416,191

1,075,385,693

1,132,317,353

10400000

10400000

37076000

38,929,800

2013

515,315,296
0
515,315,296
27741978
543,057,274

#REF!

271,777,298
200,381,784
48,937,527
78,885,063
599,981,672

#REF!

1,143,038,946

#REF!

408,762,900
26,094,843
246,195,047
13,110,679
694,163,469

#REF!

50,000,000
10,397,242
1,293,670
43,446,185
105,137,097

0%
#REF!

284,254,944
396,965
7,829,663

#REF!

1
0%
#REF!

#REF!

804,169
50,452,639
343,738,380
448,875,477
1,143,038,946
0

40,876,290

Bangladesh Welding Elec

Income Statement for the Year En


Particulars

Turnover (Net)
Cost of good sold
Gross Profit
Administative Expenses
Selling & Distribution Expenses
Financial Expenses
Total Operating Expenses
Operating Profit/(Loss)
Interest income:
Flood Loss
Profit/(loss) after non-operating income
Provision for contribution to WPPF
Profit before income tax
Less: Provision for Income Tax
Net Profit/(Loss) after tax
Add: Retained Earnings Brought Forward
Add: prior Year's Adjustment
Retained Earnings Carried Forward to Balance Sheet

Bangladesh Welding Electrodes Ltd.

come Statement for the Year Ended December 31


2008

2009

2010

2011

162,334,880
109,729,464
52,605,416
8,210,289
13,403,471
29,681,713
51,295,473
1,309,943
1,887,551
(110,857)
3,086,637
152,262
2,934,375
2,934,375

215,806,986
134,974,065
80,332,921
9,490,020
19,596,410
36,413,468
65,499,898
14,833,023
2,423,885
17,256,908
845,567
16,411,341
4,820,467
11,590,874

211,764,541
124,311,923
87,452,618
11,885,441
18,698,073
34,494,980
65,078,494
22,374,124
1,625,069
23,999,193
1,142,819
22,856,374
8,571,141
14,285,233

278,890,380
187,570,599
91,319,781
13,317,326
23,174,106
51,044,379
87,535,811
3,783,970
11,087,653
14,871,623
1,267,261
13,604,362
9,504,458
4,099,904

9,817,509

10,051,884

6,542,759

2,887,993

12,751,884

21,642,758

20,827,992

6,987,897

2012

2013

416,369,913
295,784,026
120,585,887
24,017,879
33,292,897
51,044,379
108,355,155
12,230,732
12,530,316
(1,646,546)
23,114,502
1,100,691
22,013,811
8,255,179
13,758,632

109,592,774
71,564,308
38,028,466
10,209,791
13,659,682
23,869,473
14,158,993
2,799,479

190,756

22,759,622

16,958,472
807,546
16,150,926
6,056,597
10,094,329

8,810,232
22,759,620

32,853,951

Eastern Lubricants Blender


Balance sheet for the year ended
2007-08
Assets:
Non current assets:
Fixed Assets at cost
Less: Depriciation
Investment at cost

Total Non Current Assets


Current Assets:
Inventories
Trade Debtors
Other Debtors
Advance deposits & prepayments
Income Tax Receivables
Bank Balances

22,312
13,216
3,269
38,797

Total Current Assets

506,213
96,815
1,496
14,073
4,587
64,482
687,666

Total Assets

726,463

Equity and Liabilities:


Shareholders' equity:
Share capital
General Reserve
Proposed Dividend

Total Shareholders' Equity

9,940
43,279
2,485
55,704

Current laibilities :

Total Liabilities

173,649
469,910
27,200
670,759

Total Equity and Liabilities

726,463

Creditors & Accruals


Unclaimed Dividend
Provision for WPPF

Difference

rn Lubricants Blenders Ltd.


sheet for the year ended June 30
2008-09
Taka '000

2009-10

2010-11

2011-2012

2012-2013

8,409
0
3,269
11,678

7,776

7,190

6,650

6,151

3,269
11,045

3,269
10,459

3,269
9,919

3,269
9,420

0
121,149
1,789
7,324
4,062
69,368
203,692

0
50,521
1,492
7,273
3,022
66,909
129,217

0
78,973
2,979
6,071
2,559
69,423
160,005

0
65,110
433
15,147
2,926
80,295
163,911

0
53,150
480
16,216
3,373
71,936
145,155

215,370

140,262

170,464

173,830

154,575

9,940
45,804
2,485
58,229

9,940
49,219
2,985
62,144

9,940
52,048
2,982
64,970

9,940
55,347
2,982
68,269

9,940
60,647
0
70,587

156,195
600
346
157,141

77,175
495
448
78,118

104,392
592
510
105,494

104,433
694
434
105,561

82,914
709
365
83,988

215,370

140,262

170,464

173,830

154,575

38%
0%
0%
30%

125%
120%
52%
108%
30%
30%

100%
106% 1.20120724
0%
105%

90%
0%
1%
23%
#DIV/0!
30%

Eastern Lubricants Blenders Lt

Income Statement for the Year Ended Ju


Particulars

2007-08

Blending Charges Recovery


Less: Blending Expenses
Gross Profit/ (Loss)
Less:General & Administative Expenses
Operating Profit/(Loss)
Add: Other Income
Profit/(Loss) after non-operating income
Less: Provision for WPPF
Profit before income tax
Less: Income tax:

3,866
7,583
(3,717)
1,127
(4,844)
10,732
5,888
294
5,594
1,444

Profit/(Loss) after income tax

4,150

ern Lubricants Blenders Ltd.

Statement for the Year Ended June 30


2008-09
Taka in '000

2009-10

2010-11

2011-12

2012-13

4,541
8,521
(3,980)
1,239
(5,219)
12,145
6,926
346
6,580
1,698

8,421
9,301
(880)
1,072
(1,952)
10,905
8,953
448
8,505
3,531

15,398
14,084
1,314
1,108
206
9,984
10,190
510
9,680
2,318

11,350
12,463
(1,113)
948
(2,061)
10,735
8,674
434
8,240
1,959

8,753
13,126
(4,373)
1,004
(5,377)
12,769
7,392
7,302
6,937
1,637

4,882

4,974

7,362

6,281

5,300

Padma Oil Company Ltd.


Balance sheet for the year ended Jun
2007-08
Assets:
Non current assets:
Operating Fixed Assets - At cost less accumulated depreciation
Capital Work - in - progress
Deferred tax assets

329,369
99,281

Total Non Current Assets

428,650

Current Assets:
Stocks
Debtors
Due from Affiliated Companies
Advance deposits & prepayments
Income tax- refund receivable
Cash & cash equivalents

Total Current Assets

3,547,217
19,578,280
0
102,611
154,640
3,466,826
26,849,574

Total Assets

27,278,224

Equity and Liabilities:


Shareholders' equity:
Share Capital Reserve
General Reserve
Retained Earnings

49,000
1,220,457

Total Shareholders' Equity

1,269,457

Non current liabilities:


Long Term Liability
Deffered Tax Liability
Total Non current liabilities

42,323
42,323

Current laibilities :
Creditors and accruals
Unclaimed dividend
Due to Affiliated companies
Provision for income tax

25887204

5,740

Liabilities for other finance


Other Liabilities
Proposed Dividend
Cash
Stock

Total Current Liabilities


Total Liabilities

24,500
49,000
25,966,444
26,008,767

Total Equity and Liabilities

27,278,224

Difference

Oil Company Ltd.


or the year ended June 30
2008-09

2009-10

2010-11

2011-2012

2012-2013

428,746
48,693
447,748
925,187

413,954
70,243
50,536
534,733

419,890
91,357
1,528
512,775

697,875
0
0
697,875

633,692
347,782
0
981,474

5,245,777
957,265
16,972,006
110,212
154,640
3,360,084
26,799,984

7,360,493
979,377
19,313,839
144,121
154,640
8,616,870
36,569,340

8,561,382
1,560,461
25,689,013
50,202
339,461
18,814,785
55,015,304

8,640,805
7,874,722
32,118,582
66,555
78,332
23,889,648
72,668,644

12,568,466
9,667,314
35,229,829
96,650
78,180
20,641,267
78,281,706

27,725,171

37,104,073

55,528,079

73,366,519

79,263,180

98,000
1,671,931

294,000
2,046,525

294,000
2,941,124

661,500
3,668,946

1,769,931

2,340,525

3,235,124

4,330,446

893,025
0
5,074,432
5,967,457

47,369
47,369

0
0

38,000,000
53,683
38,053,683

52,050
52,050

66,680
66,680

5,028,364
457,695
19,691,811
21,472

6,808,274
119,072
26,931,604
118,369

6,509,346
198,529
4,244,456
118,369

6,631,817
210,370
59,647,896
59,696

7,687,518
41,772
61,736,136
296,974

651,160
50,723

712,678
65,108

3,015,525
144,872

0
2,355,912

0
3,388,463

6,646
0
25,907,871
25,955,240

8,443
34,763,548
34,763,548

8,175
0
14,239,272
52,292,955

18,394
59,938
68,984,023
69,036,073

19,599
58,581
73,229,043
73,295,723

27,725,171

37,104,073

55,528,079

73,366,519

79,263,180

Padma Oil Company

Income Statement for the Year E


Particulars

Gross Earnings on petroleum products


Other petroleum Products cost
Packages
Handling
Gross Profit
Net Operational Gain (Loss)
Net Earnings On Petrolium Products
Operating Expenses:
Administrative, selling and distribution expenses
Interest - through BPC
Total Operating Expenses
Operating Profit
Other income, operating
Operating (Loss)/Profit on agro-chemicals trading
Total Operarting Profit

Non operating income:


Other income, non-operating
Net Profit
Provision for contribution to WPP & WF
Profit before income tax
Provision for income tax
Current Tax
Prior Tax
Deferred tax
Net Profit after tax

2007-08

888,179
26,089
6,238
855,852

590,753
85,360
676,113
179,739
73,440
107,500
360,679
3,038
363,717
18,186
345,531
110,000
1,346
234,185

Padma Oil Company Ltd

Statement for the Year Ended June 30


2008-09

2009-10

2010-11

2011-12

2012-13

977,866

1,347,312

1,525,430

1,526,117

1,500,654

36,172
5,246
936,448

23,081
8,912
1,315,319

37,659
6,616
1,481,155

27,491
4,221
1,494,405

28,279
6,752
1,465,623
37,664
1,503,287

550,040
80,034
630,074
306,374
205,940
95,497
607,811

618,046
89,089
707,135
608,184
178,103
95,770
882,057

10,687,209
112,819
10,800,028
(9,318,873)
894,019
1,428
(8,423,426)

80,250
111,744
191,994
1,302,411
136,602
32,900
1,471,913

915,114
106,543
1,021,657
481,630
243,817
(11,794)
713,653

285
654,295
32,715
621,580

658
911,327
45,566
865,761

2,781
1,231,312
61,566
1,169,746

1,547,554
2,746,263
114,259
2,632,004

2,399,556
3,113,209
155,660
2,957,549

165,000

225,000

290,000

540,000

5,106

3167

3,147

1,633

706,202
169,731
14,630

876,599

1,462,822

2,066,986

451,474

637,598

Bangladesh Welding Electrod


Particulars

2008

Cost of Debt

2009
11.85%

14.46%

5%

15%

Total Cost of Capital

16.85%

29.46%

Net income After tax

2,934,375

11,950,874

29,102,645

32,681,505

6,513,234

7,631,640

Cost of Equity

Asset Value
Economic Earning

Economic Earning
450000
400000
350000
300000
250000
200000
150000
100000
50000
0
2008

2009

2010

2011

adesh Welding Electrodes Ltd.


2010

2011

2012

2013

12.27%

19.43%

17.40%

4.64%

15%

5%

5%

5%

27.27%

24.43%

22.40%

9.64%

14,285,233

4,099,904

13,758,632

10,094,329

28,362,270

20,138,660

19,638,777

9,207,141

6,061,623

3,600,021

3,326,996

887,188

Earning

2011

2012

2013

Eastern Lubricants Blenders Ltd.


Particulars

2008

Cost of Debt
Cost of Equity*
Total Cost of Capital
Net income After tax*

Asset Value
Economic Earning

2009

0.00%

0.00%

25%

25%

25.00%

25.00%

4,150

4,882

14,076

13,826

3,901

3,953

Economic Earning
450000
400000
350000
300000
250000
200000
150000
100000
50000
0
2008

* According to www.dsebd.org
* Taka 'ooo is shown

2009

2010

2011

ants Blenders Ltd.


2010

2011

2012

2013

0.00%

0.00%

0.00%

0.00%

30%

30%

30%

30%

30.00%

30.00%

30.00%

30.00%

4,974

7,362

6,281

5,300

12,897

11,792

7,968

4,077

3,869

3,538

2,390

1,223

mic Earning

10

2011

2012

2013

Padma Oil Limited


Particulars

2008

Cost of Debt

2009

2010

201.69%

168.96%

0.00%

150%

250%

100%

Total Cost of Capital

351.69%

418.96%

100.00%

Net income After tax

234,184

451,474

637,598

Asset Value

204,920

363,860

570,150

Economic Earning

393,125

657,764

634,547

Cost of Equity*

Economic Earning
450000
400000
350000
300000
250000
200000
150000
100000
50000
0
2008

* According to DSE Website

2009

2010

2011

2011

2012

2013

0.30%

214.69%

159.78%

100%

100%

100%

100.30%

314.69%

259.78%

876,599

1,462,822

2,066,986

567,099

512,437

574,510

821,937

1,524,895

1,492,476

ning

2011

2012

2013