Mercury

Statement of profit & loss and other comprehensive income

For the year ended at June 30,2012
Particulars Taka ('000)
Revenue 3,000.00
Cost of sales (1,980.00)
Gross Profit 1,020.00
Operating Expenses (705.00)
Operating Profit 315.00
Finance cost (50.00)
Profit before tax 265.00
Income tax (55.00)
Profit after tax 210.00
Other Comprehensive Income -
Total Comprehensive Income 210.00

Mercury
Statement of changes in Equity
For the year ended at June 30,2012
Particulars Share P. Stock share Reataind Total
Capital Premium Earning
Balance at july 1,2011 250.00 500.00 180.00 70.00 1,000.00
Bonus Issues 100.00 (100.00) -
Profit For the year 210.00 210.00
Dividend paid (60.00) (60.00)
Balance at June 30,2012 350.00 500.00 80.00 220.00 1,150.00

Mercury
Statement of Financial Position
On at June 30,2012
Particulars Taka ('000)
Assets
Non Current Asset
Property, Plant and Equipment ( Net) 1,540.00

Current Asset
Inventory, Closing 500.00
Trade Rececivables 570.00
Bank balance 110.00
Total Current Asset 1,180.00
Total Asset 2,720.00

Equity and Libalities

Total Equity 1,150.00

Non Current Libalities

10% loan notes 500.00

Current Libalities
Trade Payables 900.00
Interest Payables 50.00
Income Tax Payables 55.00
Dividends Payables 35.00
Accrud Expenses 30.00
Total Current Libalities 1,070.00

Total Equity and Libalities 2,720.00

Note 01 Property Plant and Equipment

Particulars Land ('000) Building ('000) Plant ('000) Total ('000)

At Cost at july 1,2011 300.00 900.00 1,020.00 2,220.00
Addition - - - -
Disposals - - - -
At Cost at June 30,2012 300.00 900.00 1,020.00 2,220.00

Acc. Depreciation at july 1,2011 - 135.00 370.00 505.00

Depreciation - 45.00 130.00 175.00
Acc. Depreciation at June 30,2012 - 180.00 500.00 680.00

Carrying Value at June30,2012 300.00 720.00 520.00 1,540.00

Note- 03 Cost of sales

Particulars TK ('000) TK ('000)
Inventory, Opening 450.00
Purchase 2,030.00
Availabale for sales 2,480.00
Inventory, Closing (500.00)
Cost of sales 1,980.00

Note -05 Finance cost TK('000)

Loan on interest at @10% 50.00

Total Finance cost 50.00

Note -06 Trade and other receiveables TK('000)

Trade receiveables 600.00
Allowance for doubtfull A/C (30.00)
Net Trade and other receiveables 570.00
Note -02 Depreciation Taka ('000)
Building At Cost at july 1,2011 900.00
Depreciation for 5% 45.00

Plant At Cost at july 1,2011 1,020.00

Acc. Depreciation at july 1,2011 (370.00)
Book Value 650.00
Depreciation for 20% 130.00

Note-04 Operating Expenses TK('000) TK('000)

Administration Expenses 205.00
Depreciation Charges 45.00

Allowance for doubtfull A/C (30-25) 5.00

Total Administration Expenses 255.00

Distribution Expenses 240.00

Depreciation Charges 130.00
Accruals 30.00
Total Distribution Expenses 400.00

Other Expenses 50.00

Total Operating Expenses 705.00

Note -05 Dividend 000

Dividend on prefered stock 7% od Share value
(500*7%) 35.00
Dividend on ordinary share 25.00
Total Dividend 60.00