Investor Presentaiton
ANNUAL
REPORT
2018-2019
40
ANNUAL
REPORT
2018-2019
2nd Quarter ended 31 December 2018
Particulars
3rd Quarter ended 31 March 2019
October-December
October-December
2018 (Taka)
2017 (Taka)
Difference in
%
Particulars
Revenue (Taka)
1,423,863,252
2,493,329,869
42.89%
Revenue (Taka)
January-March
2019
1,388,226,192
January-March
2018
2,865,247,439
Difference in
%
51.55%
Earnings Per Share (Taka)
0.90
1.32
31.82%
Earnings Per Share (Taka)
0.81
1.35
40%
Gross Profit Margin
30.16%
23.02%
31.02%
Gross Profit Margin
28.99%
17.17%
68.84%
Net Profit Margin
25.03%
19.15%
30.70%
Net Profit Margin
23.11%
17.02%
35.84%
Other Income (Taka)
285,000
1,904,467
85.04%
Other Income (Taka)
590,000
340,989
73.03%
Exchange Loss (Taka)
24,091,502
43,586,920
44.73%
Finance Income (Taka)
47,006,408
81,885,026
42.59%
Finance Cost (Taka)
74,584,100
49,862,742
Income Tax Expense (Taka)
55,000,000
49.58%
100%
Exchange Loss (Taka)
Finance Income (Taka)
30,148,817
41,761,252
172.19%
21,198,981
54,414,797
61.04%
Revenue
In the 2nd quarter ended on 31 December 2018 revenue
decreased by 42.89% due to KPCL's 110 MW power
plant is not in operation from 13th October 2018.
EPS (Earnings Per Share)
During the period October-December 2018 EPS has
decreased by 31.82 % from Tk. 1.32 to Tk. 0.90 mainly
due to KPCL's 110 MW power plant is not in operation
from 13th October 2018 and increase in share capital
for issuing bonus share in the previous year has also
contributed to the lower EPS.
Gross Profit Margin
During October-December quarter of 2018 gross profit
margin increased to 30.16% compare to 23.02% of
the same quarter of previous year due to decrease in
operation and maintenance cost of KPCL's 110 MW
power plant which is not in operation from 13th October
2018.
Net Profit Margin
Net profit margin also rose by 30.70% in the 2nd
quarter ended on 31 December 2018 as operation and
maintenance cost decreased due to KPCL's 110 MW
power plant is not in operation from 13th October 2018.
Other Income
Other income decreased substantially by 85.04% from
Tk. 1,904,467 of the 2nd quarter period ended 31
December 2017 to Tk. 285,000 of the same quarter of
2018 owing to decline in sales of scrap.
Exchange Loss
Favorable exchange rate reduced the exchange loss by
44.73% during 2nd quarter of the year 2018-2019.
Finance Income
Lower investment in FDR dropped the finance income
by 42.59% during the quarter ended on 31 December
2018.
Finance Cost
As the 180 days UPAS L/C loan revolved in the quarter
October-December 2018 finance cost rose up by
49.58%.
Income Tax Expense
Income tax expenses are recognized on the basis of
taxable revenue. As taxable unit revenue decreased,
income tax expenses also reduced substantially during
the 2nd quarter of the year 2018-2019.
Revenue
In the 3rd quarter ended on 31 March 2019 revenue
decreased by 51.55% due to KPCL's 110 MW power
plant is not in operation from 13th October 2018.
EPS (Earnings Per Share)
During the period January-March 2019 EPS has
decreased by 40% from Tk. 1.35 to Tk. 0.81 due to
KPCL's 110 MW power plant is not in operation from
13th October 2018 and increase in share capital
for issuing bonus share in the previous year has also
contributed to the lower EPS.
Gross Profit Margin
During January-March 2019 gross profit margin
increased to 28.99% compare to 17.17% of the same
quarter of previous year representing a increase by
68.84% due to decrease in operation and maintenance
cost of KPCL's 110 MW power plant which is not in
operation from 13th October 2018.
Net Profit Margin
Net profit margin also rose by 35.84% in the 3rd quarter
ended on 31 March 2019 as operation and maintenance
cost decreased due to KPCL's 110 MW power plant is
not in operation from 13th October 2018.
Other Income
Other income increased by 73.03% from Tk. 340,989
of the 3rd quarter period ended 31 March 2018 to Tk.
590,000 of the same quarter of 2019 owing to higher
sales volume of scrap.
Exchange Loss
Unfavorable exchange rate in settling the UPAS L/C
borrowing increased the exchange loss by 172.19%
during 3rd quarter of the year 2018-2019.
Finance Income
Lower investment in FDR dropped the finance income
by 61.04% during the quarter ended on 31 March 2019.
Income Tax Expense
Income tax expenses are recognized on the basis of
taxable revenue. As taxable unit revenue decreased,
income tax expenses also reduced substantially during
the 3rd quarter of the year 2018-2019.
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