(PLEASE GIVE MORE DETAILS)Your report should be between 7-9 pages long Total mark for the paper is 60.
1. What are the income recognition criteria according to international accounting standard 18 revenue (IAS 18)of Bangladesh?
In the annual report, how did this company report this? (20 marks)
2. Calculate the companies' current ratio, quick ratio, and networking capital.
for the 2019 - 2020 period under consideration Make a statement on the company's liquidity situation. company. (20 marks)
3.Calculate the debt-to-asset ratio and the long-term debt-to-asset ratio for this company for the studied year 2019-2020 and remark on the company's solvency. (20 marks)
4.Finish by making final remarks on your analysis of the above-mentioned ratios. (30MARKS)
Particular Notes Amounts in Taka 30 June 2020 30 June 2019 04 05 06 4,624,173,559 28,003,186 110,153,455 138,156,641 4,762,330,200 3,996,190,404 36,413,499 202,850,542 239,264,041 4,235,454,445 07 08 09 10 11 732,820,587 994,789,485 222,842,805 140,656,793 243,576,752 2,334,686,422 1,600,000 2,336,286, 422 7,098,616,622 524,128,640 905,681,247 253,812,258 413,781,170 236,181,930 2,333,585,245 12 2,333,585,245 6,569,039,690 Assets Non-current assets Property, plant and equipment Investment Capital work in process Total non-current assets Current assets Inventories Accounts receivable Advance, deposits and prepayments Materials in transit Cash and bank balances Asset held for sale Total current assets Total assets EQUITY AND LIABILITIES Share capital Share premium Retained earnings Revaluation reserve Total equity Non-current liabilities Long term bank loan Deferred tax liability Total non-current liabilities Current liabilities Accounts payable Short term bank loan Current portion of long term loan Share application money Provision & accruals Total current liabilities Total equity and liabilities NAV Per Share (With Revaluation reserves) 13 14 15 16 974,900,000 920,700,000 1,389,083,255 1,520,826,225 4,805,509,480 974,900,000 920,700,000 1,364,587,906 92 2,470,313 4,182,658,219 17 18 126,599,671 255,290,759 381,890, 430 368,320,391 204,333,813 572,654,204 19 20 21 22 23 132,103,881 1,300,157,442 350,438,156 4,553, 160 123,964,072 1,911,216,711 7,098,616,622 49.29 104,070,268 1,376,471,384 193,920,170 4,553, 160 134,712,284 1,813,727,266 6,569,039,690 42.90 34 Particular Amounts in Taka Notes 2019-20 2018-2019 A Cash flows from operating activities Collection from customers 3819,995,162 4,491,871,317 Other Income 48414695 63.926,496 Cash generated from operations 3,868, 409,857 4555,797.813 Cash paid to employees 639,409,522 (329202410 Cash paid to supplers (2,908 434,111) 23,614106838) Interest paid on loans (54666,750 (106851,150 Income tax paid (26 493,122) (25086,781) Payment made to workers' prof participation funds 23.02 (6094,891) (17,787 407 Net cash flows from operating activities 533,311,461 462,763, 221 B. Cash flow from investing activities Acquisition of property, plant and equipment 4 (165,308,122) (105, 115,683) Capital work in process 6 (25,235,365) (7,009,738) Dividend income 418,902 Purchase of marketable securities 5 (133,596,040) (68098,782) Proceeds from Sale of Marketable Securities 133,571,006 68,072,589 Interest on FDR and Bank Accounts 347,350 862,998 Net cash used in investing activities (190,221,172) (110,869,714) C Cash flows from financing activities Long term loanreceived 17 168,141,535 231,382,556 Long term loan (repaid) 17 (253,344,270 (224962164 Shortterm loan received from bank 20 2645061,569 3,574556,327 Short term loan repaid to bank 20 (2,750 207,109) (3,637,954490) Dividend Paid (145,874,315 (165,590667 Net cash received from/(used in) financing activities (336,222,589) (222,568,437) D. Net increaser(decrease) in cash and cash equivalents (A+B+0) 6867,700 129,325,069 E. Opening cash and cash equivalents 236,181,930 106,272,935 F. Effects of currencytranslation on cash and cash equivalents 527,122 583,926 G. Closing cash and cash equivalents (D+E+F) 243.576,752 236, 181.930 Net Operating Cash Flow Per Share 5.47 4.75 These financial statements should be read in conjunction with the annexed notes 1 to 48 >
