- Do the Transaction Analysis
- According to the Transaction Analysis do the Direct Method Cash Flow Statement And, the Indirect Method Cash Flow Statement.
CONSOLIDATED STATEMENT OF FINANCIAL POSITION Note 30 June 2020 30 June 2019 20,242,083,450 5 6 7 19,097,479,899 1,615,721,811 224,133,730 199,341,333 9 10 11 12 13 14 15 16 20,937,335,440 1,331,234,455 2,726,449,063 10,417,707,665 139,556,570 92,817,221 15,459,522 417,010,048 15,140,234,544 36,077,569,984 20,441,424,783 1,096,323,223 2,769,811,250 14,060,279,622 221,576,887 126,872,487 16,677,644 3,299,042,119 21,590,583,232 42,032,008,015 In Taka Assets Property, plant and equipment Capital Work In Progress (CWIP) Right of use assets Prepaid lease rent Investment in subsidiary Non-current assets Inventories Trade and other receivables Receivable from related party Advances, deposits and prepayments Investment in marketable securities Advance income tax Cash and cash equivalents Current assets Total assets Equity Share capital Share premium Revaluation reserve Retained earnings Equity attributable to the owners of the Company Non-controlling interests Total equity Liabilities Borrowings Security money received Land lease Liability Non-current liabilities Deferred revenue Trade and other payables Accrued expenses Borrowings Land lease Liability Payable to related party Current Tax liability Current liabilities Total liabilities Total equity and liabilities 17 18 19 20 5,269,957,000 2,046,000,000 57,459,283 21,933,085,610 29,306,501,893 544,709,204 29,851,211,097 4,790,870,000 2,046,000,000 58,131,275 22,704,577,678 29,599,578,953 488,158,794 30,087,737,747 21 22 23 24 7,061,776,681 700,000 7,062,476,681 25 26 27 22 24 28 29 4,081,869,702 700,000 24,449,893 4,107,019,595 263,191,682 268,276,794 24,187,065 782,948,179 905,739 750,470,660 29,359,173 2,119,339,292 6,226,358,887 36,077,569,984 298,470,517 66,930,430 1,071,451,367 3,260,790,726 184,150,547 4,881,793,587 11,944,270,268 42,032,008,015 United Power Generation & Distribution Company Ltd. CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the year ended 30 June 2020 30 June 2019 In Taka Note 30 31 32 33 34 35 36 Revenue Cost of sales Gross profit General and administrative expenses Other income Operating profit Finance income Foreign exchange gain/loss) Finance expense Profit before tax Income tax expense Profit Other comprehensive income Total comprehensive income Total comprehensive income attributable to: Owners of the Company Non-controlling interests Total comprehensive income 10,094,032,945 (4,242,256,126) 5,851,776,819 (69,448,351) 3,974,180 5,786,302,648 524,788,428 (40,562,356) (338,523,123) 5,932,005,599 146,781,950 6,078,787,549 11,253,361,366 (4,132,336,855) 7,121,024,511 (99,722,777) 810,969,524 7,832,271,258 627,870,566 (84,026,708) (495,046,422) 7,881,068,694 (26,040,669) 7,855,028,025 37 6,078,787,549 7,855,028,025 21 5,935,053,939 143,733,610 6,078,787,549 7,704,616,834 150,411,191 7,855,028,025 Earnings per share (Basic) 38.1 11.26 14.62 CONSOLIDATED STATEMENT OF FINANCIAL POSITION Note 30 June 2020 30 June 2019 20,242,083,450 5 6 7 19,097,479,899 1,615,721,811 224,133,730 199,341,333 9 10 11 12 13 14 15 16 20,937,335,440 1,331,234,455 2,726,449,063 10,417,707,665 139,556,570 92,817,221 15,459,522 417,010,048 15,140,234,544 36,077,569,984 20,441,424,783 1,096,323,223 2,769,811,250 14,060,279,622 221,576,887 126,872,487 16,677,644 3,299,042,119 21,590,583,232 42,032,008,015 In Taka Assets Property, plant and equipment Capital Work In Progress (CWIP) Right of use assets Prepaid lease rent Investment in subsidiary Non-current assets Inventories Trade and other receivables Receivable from related party Advances, deposits and prepayments Investment in marketable securities Advance income tax Cash and cash equivalents Current assets Total assets Equity Share capital Share premium Revaluation reserve Retained earnings Equity attributable to the owners of the Company Non-controlling interests Total equity Liabilities Borrowings Security money received Land lease Liability Non-current liabilities Deferred revenue Trade and other payables Accrued expenses Borrowings Land lease Liability Payable to related party Current Tax liability Current liabilities Total liabilities Total equity and liabilities 17 18 19 20 5,269,957,000 2,046,000,000 57,459,283 21,933,085,610 29,306,501,893 544,709,204 29,851,211,097 4,790,870,000 2,046,000,000 58,131,275 22,704,577,678 29,599,578,953 488,158,794 30,087,737,747 21 22 23 24 7,061,776,681 700,000 7,062,476,681 25 26 27 22 24 28 29 4,081,869,702 700,000 24,449,893 4,107,019,595 263,191,682 268,276,794 24,187,065 782,948,179 905,739 750,470,660 29,359,173 2,119,339,292 6,226,358,887 36,077,569,984 298,470,517 66,930,430 1,071,451,367 3,260,790,726 184,150,547 4,881,793,587 11,944,270,268 42,032,008,015 United Power Generation & Distribution Company Ltd. CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the year ended 30 June 2020 30 June 2019 In Taka Note 30 31 32 33 34 35 36 Revenue Cost of sales Gross profit General and administrative expenses Other income Operating profit Finance income Foreign exchange gain/loss) Finance expense Profit before tax Income tax expense Profit Other comprehensive income Total comprehensive income Total comprehensive income attributable to: Owners of the Company Non-controlling interests Total comprehensive income 10,094,032,945 (4,242,256,126) 5,851,776,819 (69,448,351) 3,974,180 5,786,302,648 524,788,428 (40,562,356) (338,523,123) 5,932,005,599 146,781,950 6,078,787,549 11,253,361,366 (4,132,336,855) 7,121,024,511 (99,722,777) 810,969,524 7,832,271,258 627,870,566 (84,026,708) (495,046,422) 7,881,068,694 (26,040,669) 7,855,028,025 37 6,078,787,549 7,855,028,025 21 5,935,053,939 143,733,610 6,078,787,549 7,704,616,834 150,411,191 7,855,028,025 Earnings per share (Basic) 38.1 11.26 14.62
