Calculate:

a) Operating Break Even

b) Operating Leverage

c) Financial Break Even

d) Financial Leverage

Agricultural Marketing Company Limited Statement of Profit or Loss and Other Comprehensive Income For the year ended 30 June 2020 Notes 2019-2020 2018-2019 Taka Revenue Less: Cost of goods sold Gross Profit 23 24 2,641,267,631 2,821,830,393 2,147,164,973 2,280,327,620 494,102,658 541,502,773 25 26 27 28 296,148,798 65,769,238 93,232,346 44,782,891 92,364,323 197,953,860 129,794,318 68,159,542 310,469,489 67,435,305 104,155,357 43,796,068 95,082,759 231,033,284 154,085,378 76,947,906 29 Less: Operating Expenses Administrative expenses Marketing expenses Selling expenses Distribution expenses Gross Operating Profit for the year Less: Finance expenses Net Operating Profit for the year Add: Non operating income Other income Profit before contribution to Workers' Profit Participation Fund Less: Provision for contribution to WPPF & WF Profit before income tax Less: ncome tax expense Current tax Deferred tax Net profit after income tax Other comprehensive income Total comprehensive income 30 4,110,406 72,269,948 3,441,426 68,828,522 23,249,636 25,518,394 (2,268,758) 45,578,886 4,498,447 81,446,353 3,878,398 77,567,955 19,149,749 19,392,631 (242,882) 58,418,206 31 14 45,578,886 58,418,206 Earning Per Share (EPS) 32 5.70 7.30 30.06.2019 Taka 326,358,080 326,358,080 CONO 1,075,439,943 586,269,218 119,034,049 270,314,503 99,822,173 1,401,798,023 Agricultural Marketing Company Limited Statement of Financial Position As at 30 June 2020 Notes 30.06.2020 Taka ASSETS Non-Current Assets 280,307,686 Property, plant and equipment 5 273,204, 316 Right of use assets 5a 7,103,370 Current Assets 1,140,122,154 Inventories 6 595,887,139 Accounts receivable 7 141,588.722 Advance, deposits & prepayment 8 324,464,662 Cash and bank balances 9 78,181,631 TOTAL ASSETS 1,420,429,840 EQUITY AND LIABILITIES Shareholders' Equity 655,948,120 Share capital 10 80,000,000 Share premium 11 40,000,000 Revaluation surplus 12 14,807,533 Retained earnings 13 521,140,587 Non-Current Liabilities 16,420,356 Deferred tax lability 14 10,769,414 Long term loans net of current portion 15 Lease obligation net of current portion 15a 5,650,942 Current Liabilities 748,061,363 Current portion of long term loans 15.3 Current portion of lease obligation 15b 1,486,664 Short term credit faclities 16 652,629,160 Accounts payable 17 5,074,585 Provision for expenses 18 35,405,867 Security deposit of distributors 19 27,067,848 hcome tax payable 20 15,342,884 Workers' profit participation fund (WPPF) & WF payable 21 4,335,245 Other liablities 22 6,719,110 TOTAL LIABILITIES 764,481,719 TOTAL EQUITY AND LIABILITIES 1,420,429,840 Net Assets Value (NAV) Per Share with revaluation 34 81.99 Net Assets Value (NAV) Per Share without revaluation 34 80.14 BH29 635,950,009 80,000,000 40,000,000 14,865,209 501,084,800 34,294,116 13,057,398 21,236,718 731,553,898 25,762,183 597,638,807 3,880,555 29,994,139 27,002,848 36,179,471 4,286,398 6,809,496 765,848,014 1,401,798,023 79.49 77.64