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Investor Presentaiton

ANNUAL REPORT 2018-2019 Profit appropriation The Directors take pleasue in reporting the financial results of the Compny for the year ended on 30 June 2019 and recommended the appropriation as mentioned below: ANNUAL REPORT 2018-2019 Significant variance between Quarterly Financial Statements 1st Quater ended 30 September 2018 Particulars 38 Particulars Profit for the financial year ended 30 June 2019 Profit brought forward Dividend paid for the year ended 30 June 2018 Profit available for appropriation July-September 2018 July-September 2017 Amount (In million Taka) Gross Profit Margin Other Income (Taka) 15.92% 28,293,700 1,391.03 Exchange Loss (Taka) 2,696,144 16.75% 803,307 35,246,922 Difference in % 4.96% 3,422.15% 92.35% 5,770.37 Finance Income (Taka) 55,584,475 39,759,372 39.80% 7,161.49 Finance Cost (Taka) 72,871,701 39,068,753 86.52% 1,119.10 Income Tax Expense (Taka) 15,000,000 22,500,000 33.33% 6,041.91 Appropriations: Proposed Cash Dividend for the year 2018-2019 @40% 1,589.65 Retained Earnings after proposed Dividend 4,452.26 Extra-ordinary gain or loss As per BAS 1: Presentation of Financial Statements, no item of income and expenses are to be presented as extra-ordinary gain or loss in the financial statements. Accordingly, no extra-ordinary gain or loss has been recognized in the financial statements. Related Party Transaction The related party transactions carried out by the Company on a commercial basis during the year have been disclosed in the Notes 33 to the financial statements. - Utilization of proceeds from public issues, rights issues and/or through any other instrument Not applicable. Gross Profit Margin During July-September quarter of 2018 gross profit margin reduced to 15.92% compare to 16.75% of the same quarter of previous year due to higher consumption of LFO (Light Fuel Oil) and increase of disparity of fuel mismatch for higher heavy fuel oil price. Other Income Other income increased substantially by 3,422.15% from Tk. 803,307 of the 1st quarter period ended 30 September 2017 to Tk. 28,293,700 of the 1st quarter period ended 30 September 2018, which was a result of reversal of liability on account of Handling Commission. Exchange Loss In the 1st quarter of the year 2018-2019 exchange loss decreased by 92.35% owing to stability of exchange rate as compared to the same quarter of year 2017-2018. Finance Income Higher investment in FDR generated 39.80% more finance income during the 1st quarter of the year 2018-2019. Finance Cost Higher volume of 180 days UPAS L/C payment was made in the quarter July-September 2018 increased the finance cost by 86.52% as compared to the previous corresponding quarter. Income Tax Expense Income tax expenses are recognized on the basis of taxable revenue. As taxable unit revenue decreased, income tax expenses also reduced by 33.33% in the quarter July-September 2018. 39
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