SQUARE PHARMACEUTICALS LTD. AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2020 Particulars Notes Amount in Taka 30 June 2020 30 June 2019 2 3 4 5 6 33,734,410,538 20,853,956,270 655,408,674 9,211,605,860 3,013,439,734 34,435,838,607 20,873,698,301 2,792,000,884 8,077,472,192 2,691,892,867 774,363 47,384,303,113 5,687,406,329 1,520,300,337 2,727,928,252 4,884,338,757 32,564,329,438 81,820,141,720 7 8 0009 38,411,642,036 4,596,512,673 1,561,818,167 2,312,201,184 2,937,071,066 27,004,038,946 72,146,052,574 10 11 ASSETS: Non-Current Assets: Property, Plant and Equipment-Carrying Value Investment - Long Term (at Cost) Investment - Associates Undertaking Investment in Marketable Securities (Fair Value) Pre-Operating Expenses Current Assets: Inventories Trade Debtors Advances, Deposits and Prepayments Short Term Loan Cash and Cash Equivalents TOTAL ASSETS SHAREHOLDERS' EQUITY AND LIABILITIES: Shareholders' Equity: Share Capital Share Premium General Reserve Tax Exemption Reserve Gain on Marketable Securities (Unrealized) Cumulative Translation Adjustment Retained Earnings Non Controlling Interest Non-Current Liabilities: Deferred Tax Liability Current Liabilities: Trade Creditors Liabilities for Expenses Liabilities for Other Finance TOTAL SHAREHOLDERS' EQUITY AND LIABILITIES 12 13 14 77,305,843,913 8,442,390,580 2,035,465,000 105,878,200 2,211,743,936 (452,626,946) (18,078,434) 64,981,071,577 67,880,617,172 7,890,084,660 2,035,465,000 105,878,200 2,211,743,936 145,585,283 (939,072) 55,492,799,165 15 16 1,272,750,021 1,272,750,021 3,241,547,786 553,785,496 128,998,444 2,558,763,846 81,820,141,720 1,294,346,873 1,294,346,873 2,971,088,529 716,988,428 239,913,331 2,014,186,770 17 18 19 72,146,052,574 SQUARE PHARMACEUTICALS LTD. AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED 30 JUNE 2020 Amount in Taka Particulars Notes 2019-2020 2018-2019 GROSS REVENUE 20 52,926,218,655 50,866,867,352 Less: Value Added Tax 7,049,769,814 6,833,233,083 NET REVENUE 45,876,448,841 44,033,634,269 Cost of Goods Sold 21 (22,536,669,960) (22,091,384,351) GROSS PROFIT 23,339,778,881 21,942,249,918 OPERATING EXPENSES: (8,609,357,322) (7,799,800,561) Selling & Distribution Expenses 22 (7,382,790,764) (6,603,747,456) Administrative Expenses 23 (1,226,459,468) (1,195,968,389) Finance Cost 24 (107,090) (84,716) PROFIT FROM OPERATIONS 14,730,421,559 14,142,449,357 Other Income 25 3,126,430,063 2,310,360,094 PROFIT BEFORE WPPF 17,856,851,622 16,452,809,451 Allocation for WPPF 26 (859,269,098) (791,921,561) PROFIT BEFORE TAX 16,997,582,524 15,660,887,890 Income Tax Expenses-Current 27 (4,251,005,177) (3,876,979,330) Income Tax Expenses-Deferred 16 21,596,852 (63,213,721) PROFIT AFTER TAX 12,768,174,199 11,720,694,839 Profit/(Loss) from Associate Undertakings 28 586,239,690 931,706,302 PROFIT AFTER TAX 13,354,413,889 12,652,401,141 Other Comprehensive Income: Gain/(Loss) on Marketable Securities (Unrealized) (598,212,229) (46,686,969) Cumulative Translation Adjustment (17,139,363) 1939,072) TOTAL COMPREHENSIVE INCOME FOR THE YEAR 12,739,062,297 12,604,775,100 Profit Attributable to: Owners of the Company 13,354,413,889 12,645,724,268 Non Controlling Interest 6,676,873 13,354,413,889 12,652.401 141 Total Comprehensive Income Attibutable to: Owners of the Company 12,739,062,297 12,598,098,227 Non Controlling Interest 6,676,873 12,739,062,297 12,604,775, 100 Earnings Per Share (EPS) 30 15.82 14.98 29 SQUARE PHARMACEUTICALS LTD. AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2020 Notes Amount in Taka 2019-2020 2018-2019 Particulars Cash Flows From Operating Activities: RECEIPTS: Collections from Sales Exchange Fluctuation Gain Others 52,909,065,970 51,074,051,570 2,216,358 4,868,172 33,621 327 82.804,049 52,944,903,655 51,161,723,791 PAYMENTS: Purchase of Raw and Packing Materials Manufacturing and Operating Expenses Value Added Tax Finance Cost Income Tax Expense Workers Profit Participation Fund Others 17,024,316,320||15,619,769,171 13,446,602,730 11,773,729,181 7,049,769,814 6,833,233,083 107,090 95,196 3,830,869,094 3,565,244,457 802,781,404 867,481,244 29,685 266 110,378,188 42,184,131,718 38,769,930,520 10,760,771,937 12,391,793,271 Net cash provided by operating activities 33 Cash Flows From Investing Activities: Purchase of Fixed Assets Disposal of Fixed Assets Pre-Operating Expenses Investment Non Controlling Interest (Payments) Short Term Loan Gain/(Loss) on Sale of Marketable Securities Interest Received Dividend Received Net cash used investing activities Cash Flows From Financing Activities: Dividend Paid Net cash provided by financing activities Increase in Cash and Cash Equivalents Net Effect of Foreign Currency Translation on Cash and Cash Equivalnet Cash and Cash Equivalents at the Begining Cash and Cash Equivalents at the Begining of SHNL Cash and Cash Equivalents at the Ending Net Operating Cash Flow per Share (NOCFPS) Number of Shares used to compute NOCFPS (2,042,104,801) 12,048,539,921) 60,742,370 66,594,884 (774,363) 12,413,257,573) 116,427,551 (209,054,502) (409,767,691) 376,808,344 (8,120,460) 99,860,413 2,712,143,496 1,407,175,500 234,546,484 360,040 347 (1,866,592,538) 169,312,616 (3,313,835,557) 12,654,607,924) (3,313,835,557) (2,654,607,924) 5,580,343,842 9,906,497,963 (20,053,350) 32,442,654 27,004,038,946 16,980,412,765 84,685,564 32,564,329,438 27,004,038,946 34 12.75 844,239,058 14.68 844,239,058 Square Pharmaceuticals Ltd. CLOSED Advanced Charting 1D $ % VOL 228.20 5.70 2.56% Last Updated: Nov 16, 2021 12:00 am BDST PREVIOUS CLOSE 5222.50 11am 11:30am 12pm 12:30pm 1pm [65 DAY AVG: 90.61K 222.50 DAY RANGE 229.5 18 VOLUME: 2.52M 278% VS AVG Become a MarketWatch subscriber today. Get Unlimited Access for 50% off 1 Year OVERVIEW PROFILE CHARTS FINANCIALS HISTORICAL QUOTES Calculate and comment on the following ratios: Current ratio Acid Test Ratio Inventory turnover Average age of Inventory Receivables Turnover Average collection period Accounts Payable Turnover Average payment period Total Assets turnover Debt Ratio Times Interest earned Gross Profit Margin Operating profit Margin Net Profit margin Earnings per share Return on Assets (ROA). Return on Equity (ROE) Price / Earnings (P/E) Ratio Market / Book (M/B) Ratio DuPont Identity SQUARE PHARMACEUTICALS LTD. AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2020 Particulars Notes Amount in Taka 30 June 2020 30 June 2019 2 3 4 5 6 33,734,410,538 20,853,956,270 655,408,674 9,211,605,860 3,013,439,734 34,435,838,607 20,873,698,301 2,792,000,884 8,077,472,192 2,691,892,867 774,363 47,384,303,113 5,687,406,329 1,520,300,337 2,727,928,252 4,884,338,757 32,564,329,438 81,820,141,720 7 8 0009 38,411,642,036 4,596,512,673 1,561,818,167 2,312,201,184 2,937,071,066 27,004,038,946 72,146,052,574 10 11 ASSETS: Non-Current Assets: Property, Plant and Equipment-Carrying Value Investment - Long Term (at Cost) Investment - Associates Undertaking Investment in Marketable Securities (Fair Value) Pre-Operating Expenses Current Assets: Inventories Trade Debtors Advances, Deposits and Prepayments Short Term Loan Cash and Cash Equivalents TOTAL ASSETS SHAREHOLDERS' EQUITY AND LIABILITIES: Shareholders' Equity: Share Capital Share Premium General Reserve Tax Exemption Reserve Gain on Marketable Securities (Unrealized) Cumulative Translation Adjustment Retained Earnings Non Controlling Interest Non-Current Liabilities: Deferred Tax Liability Current Liabilities: Trade Creditors Liabilities for Expenses Liabilities for Other Finance TOTAL SHAREHOLDERS' EQUITY AND LIABILITIES 12 13 14 77,305,843,913 8,442,390,580 2,035,465,000 105,878,200 2,211,743,936 (452,626,946) (18,078,434) 64,981,071,577 67,880,617,172 7,890,084,660 2,035,465,000 105,878,200 2,211,743,936 145,585,283 (939,072) 55,492,799,165 15 16 1,272,750,021 1,272,750,021 3,241,547,786 553,785,496 128,998,444 2,558,763,846 81,820,141,720 1,294,346,873 1,294,346,873 2,971,088,529 716,988,428 239,913,331 2,014,186,770 17 18 19 72,146,052,574 SQUARE PHARMACEUTICALS LTD. AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED 30 JUNE 2020 Amount in Taka Particulars Notes 2019-2020 2018-2019 GROSS REVENUE 20 52,926,218,655 50,866,867,352 Less: Value Added Tax 7,049,769,814 6,833,233,083 NET REVENUE 45,876,448,841 44,033,634,269 Cost of Goods Sold 21 (22,536,669,960) (22,091,384,351) GROSS PROFIT 23,339,778,881 21,942,249,918 OPERATING EXPENSES: (8,609,357,322) (7,799,800,561) Selling & Distribution Expenses 22 (7,382,790,764) (6,603,747,456) Administrative Expenses 23 (1,226,459,468) (1,195,968,389) Finance Cost 24 (107,090) (84,716) PROFIT FROM OPERATIONS 14,730,421,559 14,142,449,357 Other Income 25 3,126,430,063 2,310,360,094 PROFIT BEFORE WPPF 17,856,851,622 16,452,809,451 Allocation for WPPF 26 (859,269,098) (791,921,561) PROFIT BEFORE TAX 16,997,582,524 15,660,887,890 Income Tax Expenses-Current 27 (4,251,005,177) (3,876,979,330) Income Tax Expenses-Deferred 16 21,596,852 (63,213,721) PROFIT AFTER TAX 12,768,174,199 11,720,694,839 Profit/(Loss) from Associate Undertakings 28 586,239,690 931,706,302 PROFIT AFTER TAX 13,354,413,889 12,652,401,141 Other Comprehensive Income: Gain/(Loss) on Marketable Securities (Unrealized) (598,212,229) (46,686,969) Cumulative Translation Adjustment (17,139,363) 1939,072) TOTAL COMPREHENSIVE INCOME FOR THE YEAR 12,739,062,297 12,604,775,100 Profit Attributable to: Owners of the Company 13,354,413,889 12,645,724,268 Non Controlling Interest 6,676,873 13,354,413,889 12,652.401 141 Total Comprehensive Income Attibutable to: Owners of the Company 12,739,062,297 12,598,098,227 Non Controlling Interest 6,676,873 12,739,062,297 12,604,775, 100 Earnings Per Share (EPS) 30 15.82 14.98 29 SQUARE PHARMACEUTICALS LTD. AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2020 Notes Amount in Taka 2019-2020 2018-2019 Particulars Cash Flows From Operating Activities: RECEIPTS: Collections from Sales Exchange Fluctuation Gain Others 52,909,065,970 51,074,051,570 2,216,358 4,868,172 33,621 327 82.804,049 52,944,903,655 51,161,723,791 PAYMENTS: Purchase of Raw and Packing Materials Manufacturing and Operating Expenses Value Added Tax Finance Cost Income Tax Expense Workers Profit Participation Fund Others 17,024,316,320||15,619,769,171 13,446,602,730 11,773,729,181 7,049,769,814 6,833,233,083 107,090 95,196 3,830,869,094 3,565,244,457 802,781,404 867,481,244 29,685 266 110,378,188 42,184,131,718 38,769,930,520 10,760,771,937 12,391,793,271 Net cash provided by operating activities 33 Cash Flows From Investing Activities: Purchase of Fixed Assets Disposal of Fixed Assets Pre-Operating Expenses Investment Non Controlling Interest (Payments) Short Term Loan Gain/(Loss) on Sale of Marketable Securities Interest Received Dividend Received Net cash used investing activities Cash Flows From Financing Activities: Dividend Paid Net cash provided by financing activities Increase in Cash and Cash Equivalents Net Effect of Foreign Currency Translation on Cash and Cash Equivalnet Cash and Cash Equivalents at the Begining Cash and Cash Equivalents at the Begining of SHNL Cash and Cash Equivalents at the Ending Net Operating Cash Flow per Share (NOCFPS) Number of Shares used to compute NOCFPS (2,042,104,801) 12,048,539,921) 60,742,370 66,594,884 (774,363) 12,413,257,573) 116,427,551 (209,054,502) (409,767,691) 376,808,344 (8,120,460) 99,860,413 2,712,143,496 1,407,175,500 234,546,484 360,040 347 (1,866,592,538) 169,312,616 (3,313,835,557) 12,654,607,924) (3,313,835,557) (2,654,607,924) 5,580,343,842 9,906,497,963 (20,053,350) 32,442,654 27,004,038,946 16,980,412,765 84,685,564 32,564,329,438 27,004,038,946 34 12.75 844,239,058 14.68 844,239,058 Square Pharmaceuticals Ltd. CLOSED Advanced Charting 1D $ % VOL 228.20 5.70 2.56% Last Updated: Nov 16, 2021 12:00 am BDST PREVIOUS CLOSE 5222.50 11am 11:30am 12pm 12:30pm 1pm [65 DAY AVG: 90.61K 222.50 DAY RANGE 229.5 18 VOLUME: 2.52M 278% VS AVG Become a MarketWatch subscriber today. Get Unlimited Access for 50% off 1 Year OVERVIEW PROFILE CHARTS FINANCIALS HISTORICAL QUOTES Calculate and comment on the following ratios: Current ratio Acid Test Ratio Inventory turnover Average age of Inventory Receivables Turnover Average collection period Accounts Payable Turnover Average payment period Total Assets turnover Debt Ratio Times Interest earned Gross Profit Margin Operating profit Margin Net Profit margin Earnings per share Return on Assets (ROA). Return on Equity (ROE) Price / Earnings (P/E) Ratio Market / Book (M/B) Ratio DuPont Identity