NAVANA CNG LIMITED AND ITS SUBSIDIARIES

Consolidated
Statement Of
Financial Posi on
As At 30th June,
2020
Par culars Notes Amount in Taka
30.06.2020
Assets
Non-Current Assets:
Property, Plant & Equipment 4.00 6,737,120,036
Intangible Assets 5.00 23,775,675
Right of Use Asset 19,934,974
Capital Work-in-Progess 6.00 978,936,390
Long Term Security Deposit 7.00 44,377,166
Deferred Tax Assets 147,797,623
Investment in Shares 8.00 2,525,882
7,954,467,746
Current Assets:

Inventories 9.00 2,214,595,794

Accounts Receivables 10.00 861,651,071

Other Receivables 194,847,420

Advance against Land 15,000,000

Advances, Deposits & Pre-Payments 11.00 950,290,616

Cash and Cash Equivalents 12.00 160,250,107

4,396,635,008

Total Assets 12,351,102,754

Shareholders' Equity and Liabili es:

Authorized Capital: 1,500,000,000

150,000,000 Ordinary Shares of Tk. 10/- each.

Shareholders' Equity:
Share Capital 13.00 685,285,920

Tax Holiday Reserve 216,004,824

Fair Value Reserve 1,705,086

Retained Earnings 14.00 1,538,647,565

Equity A ributable to Owners of Company 2,441,643,395

Non-Controlling Interest (6,200)

Non-Current Liabili es:

Lease Liability 16,289,100

Security Reten on Money 650,239,387

Loan from Others 50,000,000

Long Term Loan-Net of Current Por on 15.00 4,472,861,608

5,189,390,095
Current Liabili es:
Long Term Loan-Current Por on 16.00 1,238,620,849

Short Term Loan 17.00 2,426,210,433

Provision for Income Tax 18.00 271,316,851

Current Account with Group Companies 444,499,607

Payables & Accruals 19.00 339,427,724

4,720,075,464

Total Liabili es 9,909,465,559

Total Shareholders' Equity & Liabili es 12,351,102,754

Net Assets Value (NAV) per Share 29.00 35.63

30.06.2019

6,696,346,320
17,936,289
-
1,269,113,876
47,556,185
8,288,021
3,589,283
8,042,829,974

1,976,321,837

720,883,777

194,883,822
15,000,000

864,051,799

235,022,470

4,006,163,705

12,048,993,679

1,500,000,000

685,285,920

216,004,824

2,662,147
 1,519,706,890

2,423,659,781

(5,086)

1,049,160,084

50,000,000
4,464,259,337

5,563,419,421

829,125,800

2,076,782,742
219,808,563

643,953,907
292,248,551

4,061,919,563

9,625,338,984

12,048,993,679

35.37
Assets

Current Assets

Inventories
Accounts Receivables
Other Receivables
Advance against Land
Advances, Deposits & Pre-Payments
Cash and Cash Equivalents
Total Current assets

Non current assets

Property, Plant & Equipment
Intangible Assets
Right of Use Asset
Capital Work-in-Progess
Long Term Security Deposit
Deferred Tax Assets
Investment in Shares
Total non current assets

Total Assets

Equity and Liabilities

Capital and reserves

Share Capital
Tax Holiday Reserve
Fair Value Reserve
Retained Earnings
Equity A ributable to Owners of Company
Non-Controlling Interest
Total equity
Non-current liabilities
Lease Liability
Security Retention Money
Loan from Others
Long Term Loan-Net of Current Portion
Deferred tax liabilities
Total Non-current liabilities
Current liabilities
Long Term Loan- Current portion
Short-term loans
Provision for income tax
Current account with Group Companies
Payables and accruals
payables to sister concern
security retention money
inter company payable
Total Current liabilities
Total liabilities
Total equity and liabilities
 Amount of taka

30.06.2020 30.06.2019 June 30, 2018

2,214,595,794 1,976,321,837 1,905,049,152

861,651,071 720,883,777 427,735,605
194,847,420 194,883,822 196,948,207
15,000,000 15,000,000 15,000,000
950,290,616 864,051,799 664,254,803
160,250,107 235,022,470 233,614,168
4,396,635,008
###
### 4,006,163,705
###
### 3,442,601,935
###
###

6,737,120,036 6,696,346,320 5,613,262,035

 23,775,675 17,936,289 19,189,021
19,934,974
978,936,390 1,269,113,876 1,607,886,756
44,377,166 47,556,185 48,768,392
147,797,623 8,288,021
2,525,882 3,589,283 20,366,498
7,954,467,746 8,042,829,974
###
### 7,309,472,702
###
###

12,351,102,754
###
### 12,048,993,679
###
### 10,752,074,637
###
###

685,285,920 685,285,920 685,285,920

216,004,824 216,004,824 216,004,824
1,705,086 2,662,147 7,479,640
1,538,647,565 1,519,706,890 1,513,465,471
2,441,643,395 2,423,659,781 2,422,235,855
(6,200) (5,086) (2,945)
2,441,637,195
###
### 2,423,654,695
###
### 2,422,232,910
###
###

16,289,100
650,239,387 1,049,160,084 708,350,882
50,000,000 50,000,000 50,000,000
4,472,861,608 4,464,259,337 4,033,196,192
108,057,251
 5,189,390,095 5,563,419,421 4,899,604,325

1,238,620,849 829,125,800 605,810,654

2,426,210,433 2,076,782,742 1,913,968,660
271,316,851 219,808,563 170,953,073
444,499,607 643,953,907 396,905,842
339,427,724 292,248,551 342,599,173

4,720,075,464 4,061,919,563 3,430,237,402

9,909,465,559
###
### 9,625,338,984
###
### 8,329,841,727
###
###

12,351,102,754
###
### 12,048,993,679
###
### 10,752,074,637
###
###
June 30,2017 June 30,2016

1,237,714,938 846,284,069
331,117,517 334,345,611
46,703,616 250,223,744
15,000,000
429,248,236 206,823,764
321,836,046 325,137,417
2,381,620,353
### 1,962,814,605

1,733,473,061 1,201,150,228
 3,094,787 3,438,652

3,455,262,078 1,197,189,342
48,020,364 47,756,880

21,784,512 18,105,513
5,261,634,802
### 2,467,640,615

7,643,255,155
###
### 4,430,455,220

685,285,920 685,285,920
216,004,824 216,004,824
3,127,149
1,399,193,844 1,250,462,254
2,303,611,737 2,151,752,998
328 282
2,303,612,065
### 2,151,753,280

3,067,005,774 1,256,543,459
102,658,878 88,169,584
3,169,664,652 1,344,713,043

133,743,267
1,127,704,273 586,385,386
142,142,984 114,932,255
120,000,230
182,917,174 162,671,256
70,000,000 70,000,000
85,977,451
307,493,060
2,169,978,439 933,988,897

5,339,643,091
###
### 2,278,701,940

7,643,255,156
###
### 4,430,455,220
Amount in Taka
Assets Notes
June 30, 2018
Non-current assets
Property, plant & equipment 3 5,613,262,035
Intangible Assets 4 19,189,021
Capital Work-in-progress 5 1,607,886,756
Long-term security deposit 6 48,768,392
Deferred tax assets -
Investment in shares 7 20,366,498
Total Non-current assets 7,309,472,702
Current assets
Inventories 8 1,905,049,152
Accounts receivable 9 427,735,605
Others Receivable 196,948,207
Advance against land 15,000,000
Advances, deposits & pre-payments 10 664,254,803
Cash & bank balances 11 233,614,168
Total Current assets 3,442,601,935
Total assets 10,752,074,637
Equity and liabilities
Capital and reserves
Share capital 12 685,285,920
Tax holiday reserve 216,004,824
Fair Value Reserve 7,479,640
Retained earnings 13 1,513,465,471
Equity attributable to owners of Company 2,422,235,855
Non-controlling interest (2,945)
Total equity 2,422,232,910
Non-current liabilities
Deferred tax liabilities 108,057,251
Security Retention Money 708,350,882
Loan from Others 50,000,000
Long Term Loan- Net of current portion 14 4,033,196,192
Total Non-current liabilities 4,899,604,325
Current liabilities
Long Term Loan- Current portion 14 605,810,654
Short-term loans 15 1,913,968,660
Provision for income tax 16 170,953,073
Current account with Group Companies 396,905,842
Payables and accruals 17 342,599,173
Total Current liabilities 3,430,237,402
Total liabilities 8,329,841,727
Total equity and liabilities 10,752,074,637
Net assets value per share 25 35.35
 June 30,2017 June 30,2016
Assets
Non current asstets
Property, plant & equipment 1,733,473,061 1,201,150,228
Intangible Assets 3,094,787 3,438,652
capital work in progress 3,455,262,078 1,197,189,342
long term security deposit 48,020,364 47,756,880
investment in shares 21,784,512 18,105,513
Total non current assets 5,261,634,802 2,467,640,615

Current assets
Inventories 1,237,714,938 846,284,069
Accounts receivable 331,117,517 334,345,611
Others Receivable 46,703,616 250,223,744
Advance against Land 15,000,000
Advances,deposits &pre-payments 429,248,236 206,823,764
Cash & bank balances 321,836,046 325,137,417
Total Current assets 2,381,620,353 1,962,814,605
Total assets 7,643,255,155 4,430,455,220

Equity and Liabilities

Capital and reserves
Share capital 685,285,920 685,285,920
Tax holiday reserve 216,004,824 216,004,824
AFS Reserve 3,127,149
Retained Earnings 1,399,193,844 1,250,462,254
Equity attribuate to owner of company 2,303,611,737 2,151,752,998
Non-controlling interest 328 282
Total equity 2,303,612,065 2,151,753,280

Non-current liabilities 3,169,664,652 1,344,713,043

Deferred tax liabilities 102,658,878 88,169,584
Long term loan net of current maturity 3,067,005,774 1,256,543,459
Total Non-current liabilities 3,169,664,652 1,344,713,043

Current liabilities
Long Term Loan- Current portion 133,743,267
Short-term loans 1,127,704,273 586,385,386
Provision for income tax 142,142,984 114,932,255
current account with aftab automobiles limited 120,000,230
payables to sister concern 70,000,000 70,000,000
security retention money 85,977,451
inter company payable 307,493,060
payables and accruals 182,917,174 162,671,256
total current liabilities 2,169,978,438 933,988,897

Total liabilities 5,339,643,091 2,278,701,940

Total equity and liabilities 7,643,255,155 4,430,455,220

Net assets value per share 33.62 31.4