Shinepukur Ceramics Limited

Balance Sheet Statement

Particulars 2020
Fixed Assets: 5,180,083,863.00
Property plant 5,145,934,995.00
Investment in Shares 34,148,868.00
Current Assets: 1,236,014,149.00
Inventories 902,826,025.00
Trade/Accounts and other recievables 178,701,696.00
Advance, Deposits and Prepayments 146,682,551.00
Cash and Cash Equivalents 7,083,877.00
Total Assets: 6,416,098,012.00
Shareholder's Equity 4,275,198,297.00
Share Capital 1,469,660,550.00
Revaluation Surplus on Proprty 2,966,690,015.00
Fair Value loss on Investment in shares (130,821,746.00)
Retained Earnings 30,330,522.00
Fixed Liabilities: 506,157,717.00
Long term Loan net off Current Maturity 291,263,805.00
Gratuity Payable 133,421,835.00
Deffered Tax Liabilities 81,472,077.00
Current Liabilities: 1,634,741,998.00
Short Term Loans 766,336,816.00
Current Portion of long term loan 155,094,538.00
Trade and Other payables 713,310,644.00
Total Equity and Liabilities 6,416,098,012.00
Total Liabilities 2,647,057,432.00
 Shinepukur Ceramics Limited
Income statement
Particulars 2020
Sales 1,205,076,326.00
Cost of goods sold (1,019,217,711.00)
Gross Profit 185,858,615.00
Operating Expenses (98,621,395.00)
Administrative Expenses (49,424,525.00)
Selling and Distribution expenses (49,196,870.00)
Other Income 5,817,591.00
Operating income before Financial Expenses 93,054,811.00
Financial Expenses (81,193,722.00)
Net profit before Welfare fund 11,861,089.00
Welfare fund (564,814.00)
Net profit before tax 11,296,275.00
Tax Expenses 20,296,375.00
Net profit after tax 31,592,650.00
Earning per Share (EPS) 0.21
 Shinepukur Ceramics Limited
Statement of Cash Flow
Particulars 2020
Collections from Customer,Turnover 1,305,141,513.00
Interest Paid (79,555,507.00)
Payment for cost and Expenses (1,059,678,735.00)
Income tax paid and deducted at source (30,008,199.00)
Net Cash Flows from operating activities 135,899,072.00
Acquisition of property,plant and equipment (1,823,637.00)
Capital Working Progress
Net Cash Flows from Investing activities (1,823,637.00)
Decrease in loan (151,780,710.00)
Net Cash flow Financing activities (151,780,710.00)
Net Inflows of cash and cash equivalents (17,705,275.00)
Cash at the beginning of the period 25,509,152.00
Cash at the end of the period 7,803,877.00
Net operating cash flow per share 0.92
 RATIO ANALYSIS
Short term solvency ratio

2020
Current Asset 1,236,014,149.00
Current Liabilities 1,634,741,998.00
Current Ratio 0.756091267314465
Inventories 902,826,025.00

Quick Asset (Current Asset- Inventories) 333,188,124.00

Quick Ratio 0.203816947510759
Cash 7,803,877.00
Cash Ratio 0.004773766753131

Total Assets 6,416,098,012.00

Working Capital to Total Assets 0.192642653944545

Activity Ratio

2020
Total Operating Revenue 1,205,076,326.00
Total Asset Turnover 0.18782074771086
Average Receivables 178,701,696.00
Receivables Turnover 6.74350805266
Average Collection Period 54.1261309617662
Cost of Goods Sold (COGS) (1,019,217,711.00)
Average Inventory 902,826,025.00
Inventory Turnover -1.12891928541825
Days in Inventory -323.31806597207

Long Term Solvency Ratio

2020
Total Debt 506,157,717.00
Debt Ratio 0.078888713366494

Total equity 4,275,198,297.00

Equity Multiplier 1.50

Long Term Debt 506,157,717.00

Long Term Debt To Equity Ratio 0.118393974229261

Earning Before Interest And Tax (EBIT) 11,296,275.00

Interest Expense (79,555,507.00)
Interest Coverage (EBIT/Interest
-0.141992370182494
Expense)
Interest (79,555,507.00)
Depreciation 15,668,762.00
Cash Coverage Ratio
(EBIT+Depreciation)/Interest (0.34)

Interest 122,594.00
Depreciation 15,668,762.00
Cash Coverage Ratio
219.95
(EBIT+Depreciation)/Interest

Profitability Ratio
2020

Net income 31,592,650.00

Net Profit Margin 4684898.3872034

Return on Assets 0.004923966239436

Return on Equity 0.007389750791716

Net Income 31,592,650.00

Average Outstanding Shares 6,460,650.00
EPS 4.89

Market Value Ratio

2020
Average Outstanding Shares 1,469,660,550.00

EPS (Net income/Average Outstanding

0.02
Share)

Total Liabilities 1,469,662,570.02

Net Asset (total Asset - Total Liabilities) 4,946,435,441.98

Net Asset Value (NAV) per share (Net

Asset/Average Outstanding Shares) 3.37
Net Cash Flow From Operating Activities 135,899,072.00
Net operating cash flow per share 0.09
Interest
Depreciation

Cash
Coverag
e Ratio
(EBIT+De
preciatio
n)/Intere
st
 ###
Depreciation ###

127.81