A.

G Dresses Limited
Statement of Financial Position
As at 30th June, 2020
Particulars June, 2020
Taka
ASSETS
Non-Current Assets
Property plant and Equipment 90,629,695
Total Non –Current Assets( a) 90,629,695

Current Assets
Advance Deposite & Pre-Payments 45,205,137
Current a/c with inter-company 54,374,375
Inventory 234,674,335
Cash & Cash Equivalents 443,683,824
Investment 19,548,884

Total Current Assets (b) 797,486,556

Total Assets (a+b) 888,116,252

Equity
Share Capital 99,900,000
Retained earnings 254,604,612

Equity attributable to owners of the company (a) 354,504,612

Non-Current liabilities

Long Term Bank Loan 75,509,532

Total Non Current Liabilities (b) 75,509,532

Current Liabilities
Short Term Loan 390,547,805
Trade & other Payable 50,620,307
Provision for Expense 16,933,996

Total Current Liabilities (c) 458,102,108

Total Equity and Liabilities (a+b+c ) 888,116,252

 A.G Dresses Limited
Statement of Financial Position
As at 30th June, 2019
Particulars June, 2020
Taka
ASSETS
Non-Current Assets
Property plant and Equipment 98.479,316
Total Non –Current Assets( a) 98,479,316

Current Assets
Advance Deposit & Pre-Payments 29,099,978
Current a/c with inter-company 44,483,625
Inventory 219,509,383
Cash & Cash Equivalents 420,787,632
Investment 21,530,175

Total Current Assets (b) 735,410,793

Total Assets (a+b) 833,890,109

Equity
Share Capital 99,900,000
Retained earnings 200,052,526

Equity attributable to owners of the company (a) 299,952,526

Non-Current liabilities

Long Term Bank Loan 37,449,933

Total Non Current Liabilities (b) 37,449,933

Current Liabilities
Short Term Loan 435,386,717
Trade & other Payable 50,619,706
Provision for Expense 10,481,227

Total Current Liabilities (c) 496,487,650

Total Equity and Liabilities (a+b+c ) 833,890,109

 A.G. Dresses Limited
Statement of Profit and other Comprehensive Income
For the year ended 30th June 2020

Particulars (Ammoumt in
Tk)
June, 2020

Revenue (a) 2,488,272,399

Less: Cost of Goods Sold (b) 2,338,822,707

Gross profit /Loss: (a-b) 149,449,693

Operating Expenses
Less : Administrative & Selling Expense 27,859,508

Operating Profit 121,590,184

Less: Financial Expense 53,694,961

Add: Non-operating Income 1,528,632

Profit before other Income 69,423,855

Less: Non-operating expense 1,233,390

Net Profit/Loss Before Tax 70,657,245

Income tax expense 16,105,159

Net Profit /Loss after Tax : 54,552,086

Less: Income tax adjustment for prior year tax assessment -

Total Comprehensive Income 54,552,086

A.G. Dresses Limited

 Statement of Profit and other Comprehensive Income
For the year ended 30th june 2019

Particulars (Ammoumt in Tk)

June, 2020

Revenue (a) 2,324,906,647

Less: Cost of Goods Sold (b) 2,159,912,478

Gross profit /Loss: (a-b) 164,994,169

Operating Expenses
Less : Administrative & Selling Expense 24,816,934

Operating Profit 140,177,235

Less: Financial Expense 61,298,511

Add: Non-operating Income 1,528,632

Profit before other Income 80,407,356

Less: Non-operating expense 458,590

Net Profit/Loss Before Tax 79,948,766

Income tax expense 9,852,390

Net Profit /Loss after Tax : 70,096,376

Less: Income tax adjustment for prior year tax assessment 1,244,157

Total Comprehensive Income 68,852,219