2014

Assets MJL Bangladesh Limited

4,676,805,808
Property, plant and equipment Statement of Financial Position
Intangible Assets 7,105,360

capital Work in progress 128,345,166

investment in subsidiry 2,498,520,205

investment in bonds and shares 75,538,592

Total non-current assets 7,386,315,131

Inventories 1,762,941,561

Accounts Receivable 402,492,148

inter company receivables 645,341,305

advances,deposit and prepayment 240,688,127

advance income tax 1,425,020,978

investments in fix deposits 1,916,749,096

cash and cash equipments 304,288,766

Total current assets 6,697,521,981

total assets 14,083,837,112

equity and libilities equity
Share Capital 2,384,732,000
Share Premium 4,074,000,000
Retained Earnings 1,385,591,423
Total Equity 7,844,323,423
Liabilities
Deferred Tax Liabilities 450,682,227
Long Term Loan
Total Non-Current Liabilities 450,682,227
Current Portion of Long Term Loan 98,687,500
Short Term Loan 3,761,344,600
Bank Overdraft 126,793,086
Trade Creditors 229,481,551
Provision for Income Tax 1,279,788,155
Subscription Money Payable 15,195,608
Dividend Payable 24,620,747
Other Liabilities 252,920,215
Total Current Liabilities 5,788,831,462
Total Liabilities 6,239,513,689
Total Equity and Liabilities 14,083,837,112

2014
Revenue 9,350,209,870
Less: VAT 1,056,338,923
Net revenue 8,293,870,947
Less: Cost of revenue 6,113,292,916
Gross profit 2,180,578,031
Add: Other income 283,445,960
Less: Administrative and selling expenses 678,806,149
Income from operation MJL Bangladesh Limited Statement of
1,785,217,842
212,359,375
Financial charge
Profit before tax
Comprehensive Income
1,572,858,467
Current tax 323,588,449
Deferred tax 123,189,358
Net profit after tax 1,126,080,660
Non Controling Interest (Share of operating loss) 5,532,432
Total comprehensive income 1,131,613,092

2014
 1. Liquidity Ratio
Current Ratio 1.1569730
ACID-test Ratio 0.8524312
2. Leverage Solvency Ratio
Debt to Equity Ratio 0.7954177
Debt to Total Assets 0.4430265
3. Activity or Turnover Ratio
Interest coverage 7.4065883
Receivables Turnover (RT) 8.9233741
Receivables Turnover (RT) in Days 40.9038103
Inventory Turnover (IT) 3.4676662
Inventory Turnover (IT) (In Days) 105.2581119
Total Assets Turnover 0.5888928
Ratio analyses of MJL Banglades
4. Profitability Ratio
NET Profit Margin (In %) 0.1357726
Return on Investment (In %) 0.0799555
Return on Equity (In %) 0.1435536

1. Liquidity Ratio
Current Ratio 1.39
ACID-test Ratio 1.01
2. Leverage Solvency Ratio
Debt to Equity Ratio 0.67
Debt to Total Assets 0.40
3. Activity or Turnover Ratio
Interest coverage 4.61
Receivables Turnover (RT) 8.93
Avarage Ratio analyses of MJL
Receivables Turnover (RT) in Days 44.02

Bangladesh limited
Inventory Turnover (IT) 3.52
 Avarage Ratio analyses of MJL
Bangladesh limited
Inventory Turnover (IT) (In Days) 104.20
Total Assets Turnover 0.60
4. Profitability Ratio
NET Profit Margin (In %) 0.11
Return on Investment (In %) 0.06
Return on Equity (In %) 0.11
Limited 2013 2012
al Position 4,804,497,129 4,490,062,320
7,405,409 2,903,140
100,164,615 419,670,302
1,897,813,107 193,000,000
76,282,069 93,463,483
6,886,162,329 5,199,099,245
1,495,101,363 1,734,190,044
324,265,188 250,107,667
365,937,134 1,054,152,908
248,400,109 300,624,001
1,221,915,372 1,026,697,637
1,408,903,351 1,572,132,967
155,580,288 174,822,468
5,220,102,805 6,112,727,692
12,106,265,134 11,311,826,937

2,384,732,000 2,384,732,000
4,074,000,000 4,074,000,000
879,362,856 753,660,488
7,338,094,856 7,212,392,488

327,492,869 243,181,814
97,812,500 502,125,000
425,305,369 745,306,814
 391,250,000 401,700,000
2,532,657,051 1,553,075,307
81,647,105
228,920,597 317,653,286
974,469,132 793,857,661
15,764,393 16,804,027
16,905,420 12,023,863
182,898,316 177,366,386
4,342,864,909 3,354,127,635
4,768,170,278 4,099,434,449
12,106,265,134 11,311,826,937

2013 2012
8,140,648,189 7,906,573,609
938,971,574 912,250,377
7,201,676,615 6,994,323,232
5,704,644,275 5,667,656,175
1,497,032,340 1,326,667,057
252,276,200 300,426,229
528,768,590 447,718,211
Statement of
1,220,539,950 1,179,375,075
263,379,182 311,705,285
ncome 957,160,768 867,669,790
187,754,134 148,234,265
84,311,055 68,222,127
685,095,579 651,213,398
14,579,460 0
699,675,039 651,213,398

2013 2012
 1.2019952 1.8224493
0.8577291 1.3054177

0.6497831 0.5683876
0.3938597 0.3624025

3.6341550 2.7836223
11.7945824 6.0621119
30.9464114 60.2100396
3.8155569 3.2681863
95.6610038 111.6827391
0.5948719 0.6183195
angladesh limited
0.0951300 0.0931060
0.0565902 0.0575693
0.0933615 0.0902909

L
 United Power Generation & Distribution LimitedBa

ASSETS 2014
Non-current assets
Property, plant and equipment 9,254,961,271
Capital work in progress 0
Total non-current assets 9,254,961,271
Current assets
Inventories 251,555,997
Trade and other receivables 851,807,451
Inter company receivables 1,562,043,136
Advances, deposits and prepayments 75,827,208
Cash and cash equivalents 266,872,319
Total current assets 3,008,106,111
Total assets 12,263,067,382
EQUITY AND LIABILITIES
Shareholders' equity
Share capital 2,969,497,260
Retained earnings 6,515,795,388
Total Shareholders' equity 9,485,292,648
Non-current liabilities
Redeemable pref. shares - non-current portion 0
Long term loan- Non Current Portion 448,949,104
Total Non-current liabilities 448,949,104
Current liabilities
Trade payables 100,070,520
Other payables and accrual 14,785,339
Redeemable preference shares - current portion 1,192,000,000
Long term loan -Current portion 976,149,050
Short term loan 0
Provision for taxation 45,820,721
Total Current liabilities 2,328,825,630
Total equity and liabilities 12,263,067,382

United Power Generation & Distribution Limited Incom

2014
Revenue 4,463,323,168
Cost of sales 1,582,645,188
Gross profit 2,880,677,980
General and administrative expenses 59,647,472
Operating profit 2,821,030,508
Other operating income 130,916,345
Financial expenses 441,498,097
Net profit before income tax 2,510,448,756
Income tax expenses 45,820,721
Net profit after income tax 2,464,628,035
Earning per share (EPS) 8.3

United Power Generation & Distribution Limited Rati

2014
Liquidity
Current 1.292
Acid-Test 1.184
Leverage
Debt-To-Equity 0.293
Debt-To-Total-Asset 0.227
Coverage
Interest Coverage 5.686
Activity
Receivable Turnover 1.849
Receivable Turnover In Days 197.399
Inventory Turnover 6.291
Inventory Turnover In Days 58.015
Total Asset Turnover 0.364
Net Profit Margin 0.552
Return On Investment 0.201
Return On Equity 0.260

United Power Generation & Distribution

Limited avarage Ratio Analisys
 United Power Generation & Distribution
Limited avarage Ratio Analisys

Liquidity
Current 3.01437866411713
Acid-Test 2.823776589398
Leverage
Debt-To-Equity 0.480016293133573
Debt-To-Total-Asset 0.317132127930958
Coverage
Interest Coverage 5.71066612652195
Activity
Receivable Turnover 1.54361617621617
Receivable Turnover In Days 266.344691375836
Inventory Turnover 5.0125956435368
Inventory Turnover In Days 75.1408204373434
Total Asset Turnover 0.358423276990564
Net Profit Margin 0.563970293396026
Return On Investment 0.204155026072922
Return On Equity 0.299231317533479
tion LimitedBalance Sheet

2013 2012

9,479,476,556 3,507,982,218
0 368,104,364
9,479,476,556 3,876,086,582

250,939,632 191,982,411
670,397,657 840,633,875
1,128,541,871 2,821,114,070
73,036,908 48,964,387
75,613,642 6,085,258
2,198,529,710 3,908,780,001
11,678,006,266 7,784,866,583

2,969,497,260 1,979,664,840
4,051,308,485 3,266,713,247
7,020,805,745 5,246,378,087

1,192,000,000 0
1,744,273,042 1,934,715,782
2,936,273,042 1,934,715,782

80,113,687 55,608,568
24,239,960 5,411,169
808,000,000 0
796,479,149 218,083,337
0 324,585,139
12,094,683 84,500
1,720,927,479 603,772,713
 11,678,006,266 7,784,866,582

n Limited Income statement

2013 2012
3396097108 3,273,488,057
1038613967 884,552,090
2357483141 2,388,935,967
242519472 57,396,889
2114963669 2,331,539,078
32252489 225,333
360693817 311,201,631
1786522341 2,020,562,780
12094683 84,500
1774427658 2,020,478,280
5 .98 10.21

tion Limited Ratio Analisys

2013 2012

1.278 6.474
1.132 6.156

0.663 0.484
0.399 0.326

4.953 6.493

1.888 0.894
193.343 408.292
4.139 4.607
88.188 79.219
0.291 0.420
0.522 0.617
0.152 0.260
0.253 0.385
 BALANCE SHEET OF KHULNA POWER COMPANY

Assets
Non-current assets:
Property, plant and equipment, net
Investments in subsidiaries
Total Non-current assets:
Current assets:
Inventories
Trade and Other receivable

Current tax assets

Advances, deposits and prepayments
Cash and cash equivalents
Total Current assets
Total assets
Equity and liabilities
Equity:
Share capital
Capital redemption reserve
Retained earnings
Total equity
Non-current liabilities:
Deferred Tax liabilities

Employee benefits
Asset retirement obligations (ARO)
Total Non-current liabilities
Current liabilities
Accounts payable/Trade and other payables
Loans and borrowings
Unclaimed dividend
Provision Income tax payable
Current liabilities
Total liabilities
Total equity and liabilities

Statement of Comprehensive Income

Revenue
Cost of sales
Gross profit
Other income
General and administrative expenses
Operating Profit

Foreign exchange gain/(loss)

Finance income
Finance cost/expense
Net Finance Expense
Profit before tax
Income tax expenses
Profit after tax for the year
Other comprehensive income
Total comprehensive income

Ratio analysis of Khulna Power

Liquidity
Current
Acid-Test
Leverage
Debt-To-Equity
Debt-To-Total-Asset
Coverage
Interest Coverage
Activity
 Receivable Turnover
Receivable Turnover In Days
Inventory Turnover
Inventory Turnover In Days
Total Asset Turnover
Net Profit Margin
Return On Asset
Return On Equity

Return On Asset Return On Equity

2 2

1 1

0.12 0.125 0.13 0.135 0.14 0.145 0.15 0.17 0.18 0.19 0.2 0.21
LNA POWER COMPANY

30 June 2018 30-Jun-17

7,433,787,884 7,735,498,100
4,344,044
7,438,131,928 7,735,498,100

994,355,226 1,173,104,874
3,810,057,978 3,020,402,695
137,932,490 309,678,615
27,418,311 39,776,580
2,636,641,805 1,790,755,001
7,606,405,810 6,333,717,765
15,044,537,738 14,069,215,865

3,612,847,090 3,612,847,090
325,647,810 325,647,810
5,770,366,587 5,525,547,340
9,708,861,487 9,464,042,240

263,915,897
23,429,742 20,462,175
30,170,359 30,170,359
53,600,101 314,548,431

207,652,667 840,463,859
4,551,282,824 2,989,634,178
386,140,659 31,527,157
137,000,000 429,000,000
5,282,076,150 4,290,625,194
 5,335,676,251 4,605,173,625
15,044,537,738 14,069,215,865

rehensive Income
30-Jun-18 30-Jun-17
12,098,317,383 10,034,160,075
9,821,601,506 7,784,511,205
2,276,715,877 2,249,648,870
3,297,679 6,407,342
119,619,496 107,638,354
2,160,394,060 2,148,417,858
109,957,794 49,204,217
230,184,299 86,970,802
209,869,923 134,550,232
440,054,222 221,521,034
2,070,750,642 2,051,634,211
161,134,505 221,364,362
2,231,885,147 1,830,269,849

2,231,885,147 1,830,269,849

analysis of Khulna Power company

30-Jun-18 30-Jun-17

1.44004092216656 1.47617596005754 Current Asset/Current Liabilities

1.25179009090961 1.20276478547149 (Current Asset-Inventory)/Current Liabilities

0.5495677 0.4865969 Total Liability / Total Equity

0.354658703638529 0.327322692976536 Total Liability/ Total Assets

4.70567157062749 9.26157744009086 EBT/ Interest expense

 3.17536306608928 3.32212657987977 Revenue/ Receivable
114.947485501092 109.869383728663 365/Receivable Turnover
9.87735695372108 6.6358186531582 COGS/ Inventory
36.9532053676054 55.0045170125746 365/Inventory Turnover
0.80416677425998 0.713199667364689 Revenue/ Total Asset
0.184478971442437 0.182403891837454 Net Income or EBIT/ Revenue
0.148351859383664 0.130090394984497 Net Income or EBIT/ Total Asset
0.229881243026122 0.193391978034959 Net Income or EBIT/ Total Equity

Return On Equity
2

0.17 0.18 0.19 0.2 0.21 0.22 0.23 0.24

Current Ratio
2
1

1.42 1.43 1.44 1.45 1.46 1.47 1.48

Acid-Test
2
1

1.17 1.18 1.19 1.2 1.21 1.22 1.23 1.24 1.25 1.26

Debt-To-Equity
2
1
Debt-To-Equity
2
1

0.4500000 0.5000000 0.5500000 0.6000000

Debt-To-Total-Asset
2

0.31 0.315 0.32 0.325 0.33 0.335 0.34 0.345 0.35 0.355 0.36

Interest Coverage
2

0 1 2 3 4 5 6 7 8 9 10

Receivable Turnover
2
1

3.1 3.15 3.2 3.25 3.3 3.35

Receivable Turnover In Days

2

107 108 109 110 111 112 113 114 115 116

Inventory Turnover
2

0 2 4 6 8 10 12

Inventory Turnover In Days

2

0 10 20 30 40 50 60
Inventory Turnover In Days
2

0 10 20 30 40 50 60

Total Asset Turnover

2

0.66 0.68 0.7 0.72 0.74 0.76 0.78 0.8 0.82

Net Profit Margin

0.181 0.1815 0.182 0.1825 0.183 0.1835 0.184 0.1845 0.185