XYZ SHARE COMPANY

STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSI

FOR THE YEAR ENDED 31 DECEMBER 2019

Revenue
Cost of sales
Gross Profit
Other Income

Operating Expenses
Selling and distribution expense
Administration expenses
Finance income (cost) net

Profit/Loss before Tax

Income tax(Expense)credit
Profit/loss after tax for the year

Other Comprehensive income net of income tax

Items that will not be subsequently
Reclassified into Profit /Loss
Remeasurement gains (losses or retirement benfit plans
Defenred tax (liabilty) Assets on remeasurement gain/loss

Total Comprehensive income for the Year

HARE COMPANY
S AND OTHER COMPREHENSIVE INCOME
ENDED 31 DECEMBER 2019
31 December 2019 31 December 2018
ETB ETB
729,518,783.00 967,278,107.00
(993,175,408.00) (1,212,033,146.00)
(263,656,625.00) (244,755,039.00)
138,794,045.00 90,458,673.00
(124,862,580.00) 154,296,366.00

(35,745,390.00) (25,255,555.00)
(52,219,144.00) (59,735,690.00)
(629,010,702.00) (356,050,493.00)
(716,975,236.00) (441,041,738.00)

(841,837,816.00) (595,338,104.00)
(98,837,816.00) (94,140,352.00)
(940,305,212.00) (689,478,456.00)

2,164,890.00 2,185,546.00
(649,467.00) (655,664.00)
1,515,423.00 1,529,882.00
(938,789,789.00) (687,948,574.00)
 XYZ SHARE COMPANY
STATEMENT OF FINANICAL POSITI
FOR THE YEAR ENDED 31 DECEMBER

Assets
Non-Current Assets
Property , Plant and Equipment
Right of use Asset
Prepayment
Total non-Current Assets

Current Assets
Inventories and goods in transit
Trade Receivable
Other Receivable
Cash & Bank Balance
Total Current Assets
TOTAL ASSETS

Equity and Liabilities

Equity
Ordinary share capital
Share premium
Accumulated Profit(Loss)
Reserve for deemed cost exceeding book value
Other reserves
Total Equity
Liabilities
Non-Current Liability
Long term loan
Retirement benefit
Deferred tax liability
Total Non-Current Liability

Current Liabilities
Trade Payables
Term Loans-current Maturity
Other liabilities
Total Current Liabilities

TOTAL LIABILITIES
TOTAL EQUITY & LIABILITIES
XYZ SHARE COMPANY
ENT OF FINANICAL POSITION
YEAR ENDED 31 DECEMBER 2019
31 December 2018
31 December 2019 ETB ETB

3,610,201,673.00 3,863,860,116.00
11,744,454.00
6,072,245.00 6,429,436.00
3,628,018,372.00 3,870,289,552.00

361,862,478.00 315,491,473.00
65,503,441.00 118,594,797.00
134,047,076.00 112,804,662.00
104,919,820.00 36,624,857.00
666,332,815.00 583,515,789.00
4,294,351,187.00 4,453,805,341.00

1,114,953,026.00 1,112,767,526.00
51,933,414.00 51,933,414.00
(2,402,857,016.00) (1,595,592,601.00)
1,022,412,902.00 1,108,993,075.00
3,045,305.00 1,529,882.00
(210,512,369.00) 679,631,296.00
 3,236,892,657.00 2,410,275,520.00
7,679,420.00 7,101,997.00
374,168,788.00 312,157,714.00
3,618,740,865.00 2,729,535,231.00

6,400,119.00 7,979,810.00
278,768,669.00 27,484,797.00
600,953,903.00 1,009,174,207.00
886,122,691.00 1,044,638,814.00

4,504,863,556.00 3,774,174,045.00
4,294,351,187.00 4,453,805,341.00
 XYZ SHARE COMPANY
STATEMENT OF CASH FLOW
FOR THE YEAR ENDED 31 DECEMBER 20

Cash flow From Operating Activities

Cash generatred from operations
service benefit paid
Interest Paid
Tax Paid(Advance)
Net cash Flows From Operating Activities
Cash Flow from investing activities
Acquisition of property,plant and equipment
Net cash Inflow(out flow) from investing activites
Cash Flow From Financing Activities
Refund to shareholder
share issued
Loan Received During the year
Capitalization of interest
settelement of loan
Net cash out Flow From Financing Activities
Net decrease in cash &cash equivalents
Cash & cash equivalents at the beginning of the year
Cash & cash equivalents at the End of the year
Cash & Cash equivalent is composed of
Cash on hand
Cash on bank
ARE COMPANY
T OF CASH FLOW
NDED 31 DECEMBER 2019
31 December 2019 31 December 2018
ETB ETB

(14,264,708.00) 109,571,234.00
(629,999.00) (194,205.00)
(694,600,537.00) (41,448,270.00)
(3,239,432.00) (4,425,651.00)
(712,734,676.00) 63,503,108.00

(41,176,275.00) (97,746,084.00)
(41,176,275.00) (97,746,084.00)

(12,500.00)
2,185,500.00
795,405,795.00 75,335,278.00
41,937,059.00
(17,322,440.00) (23,366,617.00)
822,205,914.00 51,956,161.00
68,294,963.00 17,713,185.00
36,624,857.00 18,911,673.00
104,919,820.00 36,624,857.00

20,075.00 145,574.00
104,899,745.00 36,479,283.00
104,919,820.00 36,624,857.00
Current Ratio =