British American Tobacco Bangladesh

Balance Sheet
Analyst Sadia Hossain
Verifier YL
Name of Audit Farm KPMG KPMG KPMG
Period (months) 12 12 12
Amount in thousand ('000) ('000) ('000)
Statement Year 2021 2020 2019

Current Assets: Commono Size

1 Inventories (raw 34,425,100.00 23,780,680.00 16,537,884.00
materials+work in
progress+Finished Goods)
2 Trade Debtors/Accounts 2,768,918.00 141,439.00 2,609,916.00
Receivables
3 Advances, Deposits and 5,490,291.00 3,940,328.00 3,684,485.00
Prepayments
4 Cash Subsidy Receivable 0.00 0.00 0.00
5 Other Receivables 0.00 0.00 0.00
6 Advance Income Tax 0.00 0.00 0.00
0.00
7 Interest Receivables 0.00 0.00 0.00
8 Loan to 0.00 0.00 0.00
Associate/Subsidiary/Inter
Company Loan
9 0.00 0.00 0.00
Short Term Loan/Investment
10 Inter Company 0.00 0.00 0.00
Receivables/Dues
11 Investments Held for 0.00 0.00 0.00
Sale/Marketable Securities
12 Goods in Transit 0.00 0.00 0.00
13 Cash & Bank Balance 1,406,979.00 5,873,085.00 5,393,764.00
14 Other Current Assets 0.00 0.00 0.00
15 Total Current Assets 44,091,288.00 33,735,532.00 28,226,049.00
16 Non-Current Assets:
17 Net Property, Plant and 31,504,309.00 29,571,253.00 29,531,965.00
Equipment
18 Net Land and Buildings 0.00 0.00 0.00
19 Net Furniture & Fixture 0.00 0.00 0.00
20 Net Other Fixed Assets 0.00 0.00 0.00
21 Goodwill 0.00 0.00 0.00
22 0.00 0.00 0.00
Trademark/Patent/Software
23 other Intangible Assets 0.00 0.00 0.00
24 0.00 0.00 0.00
Investment in Subsidiary and
Associates/ Joint Venture
25 Investment in Shares/Bond 0.00 0.00 0.00
26 Other Investments 0.00 0.00 0.00
27 Deferred Tax Assets 0.00 0.00 0.00
28 0.00 0.00 0.00
Loan to Subsidiary/Associate
29 Preliminary Expenses 0.00 0.00 0.00
30 Product Development Cost 0.00 0.00 0.00
31 Capital Work In Progress 0.00 0.00 0.00
32 Prepayment of Rent 0.00 0.00 0.00
33 IPO Expenses 0.00 0.00 0.00
34 0.00 0.00 0.00
Other Long Term Receivables
35 Other Non-Current Assets 1,960,283.00 1,440,480.00 1,672,223.00
36 33,464,592.00 31,011,733.00 31,204,188.00
Total Non- Current Assets
37 Total Assets 77,555,880.00 64,747,265.00 59,430,237.00
Current Liabilities:
1 Working Capital Loan 0.00 0.00 0.00
2 Short Term Loan 0.00 0.00 0.00
3 Bank Overdraft 5,600,000.00 0.00 0.00
4 Current Portion of Long Term 0.00 0.00 0.00
Borrowing/Loan
5 Current Portion of Long Term 374,383.00 310,914.00 390,698.00
Lease
6 0.00 0.00 0.00
Creditors/Liabilites for
expenses/ Accrued Expenses
7 Creditors for goods and 18,530,880.00 17,798,121.00 12,187,227.00
services/Accounts
Payable/Accruals
8 Creditors for Services 0.00 0.00 0.00
9 Creditors for Other Finance 0.00 0.00 0.00
10 Income Taxes Payable 7,485,580.00 5,384,973.00 4,022,936.00
11 Provision for Tax 0.00 0.00 0.00
12 Provision for Royalty and 0.00 0.00 0.00
Technical Know-How
13 Other Provisions 723,855.00 619,996.00 363,690.00
14 Advance Against Sales 0.00 0.00 0.00
15 Deferred Liabilities 0.00 0.00 0.00
16 Accrued Expenses 0.00 0.00 0.00
17 Interest Payable 0.00 0.00 0.00
18 Unclaimed Dividend/Dividend 61,603.00 75,165.00 49,824.00
Payable
19 0.00 0.00 0.00
Intercompany Payable/ Dues
20 0.00 0.00 0.00
IPO Share Application Money
21 Other Current Liabilities 0.00 0.00 0.00
22 32,776,301.00 24,189,169.00 17,014,375.00
Total Current Liabilities

Non Current Liabilities:

24 Long Term Loan 0.00 0.00 0.00
25 Deferred Tax Liability 5,990,682.00 5,184,594.00 4,258,548.00
26 Provision for Employee 155,931.00 61,442.00 951,616.00
Benefits (Gratuity)
27 Bond/ Preference Shares 0.00 0.00 0.00
28 Long Term Lease 1,842,192.00 1,312,345.00 1,412,243.00
29 Intercompany Loan 0.00 0.00 0.00
30 Product Warranties 0.00 0.00 0.00
31 Deferred Liability 0.00 0.00 0.00
32 0.00 0.00 0.00
Other Non-Current Liabilities
33
Total Non-Current Liabilities 7,988,805.00 6,558,381.00 6,622,407.00

34 Total Liabilities 40,765,106.00 30,747,550.00 23,636,782.00

 Equities
36 5,400,000.00 1,800,000.00 1,800,000.00
Paid-Up Capital/ Share Capital
37 Share Premium Account 0.00 0.00 0.00
38 Retained Earnings 31,325,878.00 32,134,819.00 33,928,559.00
39 Fair Value Gain on 0.00 0.00 0.00
Investment/ Unrealised gain
from available for sale
investments
40 Share Money Deposit 0.00 0.00 0.00
41 Tax Holiday Reserve 0.00 0.00 0.00
42 General Reserve 0.00 0.00 0.00
43 Revaluation Reserve 0.00 0.00 0.00
44 0.00 0.00 0.00
Dividend Equalization Reserve
45 Other Reserves 64,896.00 64,896.00 64,896.00
46 Other Equity Items 0.00 0.00 0.00
47 Total Equity 36,790,774.00 33,999,715.00 35,793,455.00
48 Minority Interest 0.00 0.00 0.00
49 Total Equity & Liabilities 77,555,880.00 64,747,265.00 59,430,237.00
TRUE TRUE TRUE
Assets- Liabilities difference 0.000000 0.000000 0.000000