1. See the income statement, cost of goods sold statement, and other related notes to find out the following cost items as far as possible.

• Direct cost
• Indirect cost

• Direct materials
• Direct labor
• Manufacturing overhead
• Nonmanufacturing costs
• Selling costs
• Administrative costs

• Product costs (inventoriable)
• Period costs (expensed)

• Variable cost (proportional to activity)
• Fixed cost (constant in total)
• Mixed cost (has variable and fixed elements)

• Differential cost (differs between alternatives)
• Sunk cost
• Opportunity cost

You must upload the EXCEL file where you must prepare the income statement, cost of goods sold statement, and different costs as mentioned above.

PLEASE ZOOM IN ON THE IMAGE OR BROWSER.

Beximco Pharmaceuticals Limited and its Subsidiaries Consolidated Statement of Financial Position As at June 30, 2020 Amount in Taka June 30, 2019 Notes June 30, 2020 ASSETS Non-Current Assets Property, plant and Equipment-Carrying Value Right-of-use Assets Intangible Assets Goodwill Other Investment Other Non-current Assets voor 4 4a) 5 6 37,069,663,021 35,000,809,631 240,163,919 1,275,560,330 546,691,213 3,751,551 2,686,377 35,949,930,818 33,853,977,656 202,689,556 1,334,921,698 546,691,213 5,329,379 6,321,316 Current Assets Inventories Spares & Supplies Accounts Receivable Loans, Advances and Deposits Advance Income Tax Short Term Investment Cash and Cash Equivalents TOTAL ASSETS 8 9 10 11 13,049,078,919 5,944,769,057 775,528,787 3,305,451,434 2,388,313,122 13,264,161,542 5,924,031,678 726,127,262 3,334,958,905 2,309,503,747 35,681,115 323,364,536 610,494,299 49,214,092,360 12 13 635,016,519 50,118,741,940 14 EQUITY AND LIABILITIES Equity Attributable to the Owners of the Company Issued Share Capital Share Premium Excess of Issue Price over Face Value of GDRs Capital Reserve on Merger Revaluation Surplus Unrealized Gain/(Loss) Retained Earnings Non-Controlling Interest TOTAL EQUITY 32,495,120,607 4,055,564,450 5,269,474,690 1,689,636,958 294,950,950 1,125,767,451 926,375 20,058,799,733 302,329,006 32,797,449,613 29,588,317,284 4,055,564.450 5,269,474,690 1,689,636,958 294,950.950 1,131,853,004 2,504,203 17,144,333,029 276,006,553 29,864,323,837 15 Non-Current Liabilities Long Term Borrowings-Net of Current Maturity Liability for Gratuity and WPPF & Welfare Funds Deferred Tax Liability 16 17 5,963,327,323 1,651,590,390 2,144,053,434 2,167,683,499 6,603,936,369 2.595,607,792 1,860,904,996 2,147,423,581 Current Liabilities and Provisions Short Term Borrowings Long Term Borrowings-Current Maturity Creditors and Other Payables Accrued Expenses Dividend Payable Income Tax Payable TOTAL EQUITY AND LIABILITIES 18 19 20 21 11,357,965,004 7,398,361,360 1,454,311,995 1,462,806,200 739,512.826 17,086,213 285,886,410 50,118,741,940 12,745,832,154 9,272,501,280 1,616,670,549 1,091,809.722 590,317,150 7,235,215 167,298.238 49,214,092,360 Beximco Pharmaceuticals Limited and its Subsidiaries Consolidated Statement of Profit or Loss and Other Comprehensive Income For the year ended June 30, 2020 Notes Net Revenue Cost of Goods Sold Gross Profit 22 23 July 2019 - June 2020 25,611,947,655 (13,712,847,509) 11,899,100,146 Amount in Taka July 2018 - June 2019 22,816,629,795 (12,196,286,770) 10,620,343,025 26 27 Operating Expenses Administrative Expenses Selling, Marketing and Distribution Expenses Profit from Operations Other Income Finance Cost Share of Loss of Associates Profit Before Contribution to WPPF & Welfare Funds Contribution to WPPF & Welfare Funds Profit Before Tax (6,289,606,032) (792,951,709) (5,496,654,323) 5,609,494,114 293,558,304 (1,013,804,085) (5,554,169,458) (752,944,182) (4,801,225,276) 5,066,173,567 139,917,665 (1,029,762,542) (29,325,720) 4,147,002,970 (200,937,234) 3,946,065,736 29 4,889,248,333 (235,808,378) 4,653,439,955 30 Income Tax Expenses Current Tax Deferred Tax Profit After Tax (1,108,956,854) (1,086,668,418) (22,288,436) 3,544,483,101 (905,662,782) (803,760,846) (101,901,936) 3,040,402,954 Profit/(Loss) Attributable to: Owners of the Company Non-controlling interest 3,514,687,301 29,795,800 3,544,483,101 3,033,402,333 7,000,621 3,040,402,954 Other Comprehensive Income-Unrealized Gain/(Loss) Total Comprehensive Income (1,577,828) 3,542,905,273 (1,852,559) 3,038,550,395 Total Comprehensive Income Attributable to: Owners of the Company Non-controlling interest 3,513,109,473 29,795,800 3,542,905,273 3,031,549,774 7,000,621 3,038,550,395 Earnings Per Share (EPS) 31 8.67 7.48 Beximco Pharmaceuticals Limited and its subsidiaries Consolidated Statement of Cash Flows For the year ended June 30, 2020 Amount in Taka July 2018-June 2019 Notes July 2019-June 2020 Cash Flows from Operating Activities : Receipts from Customers and Others Payments to Suppliers and ployees Cash Generated from Operations 25,934,454,695 (18,467,458,543) 7,466,996,152 22,463,550,299 (17,434,690,241) 5,028,860,058 Interest Paid Interest Received Income Tax Paid Net Cash Generated from Operating Activities (1,012,519,091) 20,409,291 (932,399,131) 5,542,487,221 (1,032,409,014) 36,457,527 (1,072,991,667) 2,959,916,904 34 (2,243,555,782) (31,745,002) 3,646,251 1,427,930 323,364,536 (1,946,862,067) (4,416,446,385) (128,619,282) 17,540,625 1,491,901 16,032,638 (4,510,000,503) Cash Flows from Investing Activities : Acquisition of Property, Plant and Equipment Intangible Assets Disposal of Property, Plant and Equipment Dividend Received Decrease in Short Term Investment Net Cash Used in Investing Activities Cash Flows from Financing Activities : Net Increase /(Decrease) in Long Term Borrowings Net Increase/(Decrease) in Short Term Borrowings Share capital Dividend Paid Net Cash (Used in) / from Financing Activities Increase in Cash and Cash Equivalents Cash and Cash Equivalents at Beginning of Year Effect of exchange rate changes on Cash and Cash Equivalents Cash and Cash Equivalents at End of Year (1,000,373,112) (1,970,741,462) (601,957,017) (3,573,071,591) 22,553,563 610,494,299 1,968,657 635,016,519 (1,412,334,115) 3,684,312,230 100 (505,351,881) 1,766,626,334 216,542,735 393,735,946 215,618 610,494,299 13 Net Operating Cash Flow Per Share 33 13.67 7.30 July 2019- June 2020 Amount in Taka July 2018- June 2019 22. Net Revenue Domestic Sales Export Sales Toll Income 22,808,998,367 2,751,790,244 51,159,044 25,611,947,655 20,300,942,074 2,502,632,517 13,055,204 22,816,629,795 23. Cost of Goods Sold This is made-up as follows: Work-in-Process Opening) Materials Consumed (Note: 24) Factory Overhead (Note: 25) Total Manufacturing Cost Work-in-Process (Closing) Cost of Goods Manufactured Finished Goods Opening) Finished Goods available Cost of Physician Sample transferred to Sample Stock Finished Goods (Closing) 455,530,899 10,054,371,739 3,623,979,789 14,133,882,427 (294.258,178) 13,839,624,249 1,255,181,983 15,094,806,232 (253,230,551) (1,128,728,172) 13,712,847,509 262,723,223 9,840,645,571 3,165,298,448 13,268,667,242 (455,530,899) 12,813,136,343 864,137,218 13,677,273,561 (225,804,808) (1,255,181,983) 12,196,286,770 24. Materials Consumed This is made-up as follows: Opening Stock Purchase Closing Stock 3,854,012,150 10,314,568,079 (4,114,208,490) 10,054,371,739 3,182,574,225 10,512,083,496 (3,854,012,150) 9,840,645,571