This document provides income and expense statements for Mahmud Group for the period of January 2020 to December 2020 and January 2021 to March 2021. It shows sales, gross profit, direct expenses including cost of goods sold and factory overhead, indirect expenses including administrative, financial, and selling/distribution expenses, return on sales, and net profit margin for the total group as well as breakdowns by business division. Overall net loss was $878 million for 2020 and $386 million for the 2021 period.
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Sales comperison.pptx
1. SUBMITTED BY:
FINANCE & ACCOUNTS DEPARTMENT
Group Income & Expenses Statement
For the period from January 2020 to December 2020
And
from January 2021 to March 2021
1
2. MG Income & Expenses for the Period
from January 2020 to Dec 2020
Mahmud Group
For the period from 1 January 2020 to 30 December 2020
Ratio Analysis:
Sales:
Sales-Export 9,730,279,149.23
Sales-Local 1,775,657,777.79
Sales-Sub-Contact 464,049,339.49
11,969,986,266.51
Gross Profit Margin 648,584,033.28 1.54%
Direct Expense on Sales
Cost of Goods Sold 7,864,429,254 65.70%
Factory Overhead- Salary and Others 3,456,972,979 28.88%
11,321,402,233.23 94.58%
Return on Sales
NPBT (839,588,563)
÷ Sales 11,969,986,266.51
= Return on Sales -7.01%
Indirect Expenses on Sales
Administrative Expenses 333,376,025.87 2.79%
Financial Expenses 1,564,039,498.96 13.07%
Selling & Distribution Expenses 339,781,330.97 2.84%
2,237,196,855.80 18.69%
Net Profit Margin
NPAT (878,810,852)
÷ Sales 11,969,986,266.51
= Net Profit Margin -7.34%
Total (%) Coverage
PARTICULAR
2
3. Textile Income & Expenses for the Period from January 2020 to Dec 2020
Mahmud Group
For the period from 1 January 2020 to 30 December 2020
Ratio Analysis:
Sales:
Sales-Export 3,134,520,427.80 - 812,361,043.99 630,998,206.03 84,417,271.00 4,662,296,948.82
Sales-Local 149,993,678.85 - 9,491,303.50 (64,367.00) 1,559,084,856.62 1,718,505,471.97
Sales-Sub-Contact 18,307.00 120,894,151.11 66,956,525.18 19,907,903.00 - 207,776,886.29
3,284,532,413.65 120,894,151.11 888,808,872.67 650,841,742.03 1,643,502,127.62 6,588,579,307.08
Gross Profit Margin (232,203,437.95) -7.07% 178,562,495.85 47.70% 676,611,932.66 68.59% (208,713,069.98) -35.13% 179,834,147.49 10.94% 594,092,065.07 5.86%
Direct Expense on Sales
Cost of Goods Sold 2,970,884,380 90.45% (206,503,352) -170.81% 26,587,212 2.99% 620,916,419 95.40% 1,204,543,577 73.29% 4,616,428,237 70.07%
Factory Overhead- Salary and Others 545,851,471 16.62% 148,835,007 123.11% 185,609,728 20.88% 238,638,393 36.67% 259,124,403 15.77% 1,378,059,005 20.92%
3,516,735,851.60 107.07% (57,668,344.74) -47.70% 212,196,940.01 23.87% 859,554,812.01 132.07% 1,463,667,980.13 89.06% 5,994,487,242.01 90.98%
Return on Sales
NPBT (375,662,149) (92,546,171) 619,643,196 (372,541,896) 24,338,466 (196,768,557)
÷ Sales 3,284,532,413.65 120,894,151.11 888,808,872.67 650,841,742.03 1,643,502,127.62 6,588,579,307.08
= Return on Sales -11.44% -76.55% 69.72% -57.24% 1.48% -2.99%
Indirect Expenses on Sales
Administrative Expenses 107,443,828.59 3.27% 40,588,290.00 33.57% 15,893,621.00 1.79% 15,435,076.00 2.37% 38,204,919.00 2.32% 217,565,734.59 3.30%
Financial Expenses 279,677,164.37 8.51% 280,794,885.00 232.27% 79,680,443.25 8.96% 173,079,824.85 26.59% 129,830,956.24 7.90% 943,063,273.71 14.31%
Selling & Distribution Expenses 72,418,445.39 2.20% 2,852,221.00 2.36% 11,907,520.51 1.34% 18,749,578.66 2.88% 2,987,428.27 0.18% 108,915,193.83 1.65%
459,539,438.35 13.99% 324,235,396.00 268.20% 107,481,584.76 12.09% 207,264,479.51 31.85% 171,023,303.51 10.41% 1,269,544,202.13 19.27%
Net Profit Margin
NPAT (388,047,637) (92,546,171) 616,330,745 (375,098,881) 23,694,958 (215,666,988)
÷ Sales 3,284,532,413.65 120,894,151.11 888,808,872.67 650,841,742.03 1,643,502,127.62 6,588,579,307.08
= Net Profit Margin -11.81% -76.55% 69.34% -57.63% 1.44% -3.27%
PARTICULAR TOTAL MDL (%) Coverage
(%) Coverage
(%) Coverage
(%) Coverage
(%) Coverage
(%) Coverage
MDL MRDL MWDL MIL MSL
3
4. Garments Income & Expenses for the Period from January 2020 to Dec 2020
Ratio Analysis:
Sales:
Sales-Export 4,159,110,035.88 131,440,694.86 777,431,469.67
Sales-Local 3,446,870.42 53,705,435.40 -
Sales-Sub-Contact 2,813,811.00 - 253,458,642.20
4,165,370,717.30 185,146,130.26 1,030,890,111.87
Gross Profit Margin 316,548,076.59 7.53% (48,561,983.26) -26.23% (213,494,125.12) -45.30%
Direct Expense on Sales
Cost of Goods Sold 2,599,681,097 62.41% 69,703,546 37.65% 578,616,375 56.13%
Factory Overhead- Salary and Others 1,249,141,544 29.99% 164,004,568 88.58% 665,767,862 64.58%
3,848,822,640.71 92.40% 233,708,113.52 126.23% 1,244,384,236.99 120.71%
Return on Sales
NPBT 16,850,999 (88,515,685) (571,155,321)
÷ Sales 4,165,370,717.30 185,146,130.26 1,030,890,111.87
= Return on Sales 0.40% -47.81% -55.40%
Indirect Expenses on Sales
Administrative Expenses 47,967,128.3 1.15% 4,408,644 2.38% 63,434,519 6.15%
Financial Expenses 178,133,748.2 4.28% 41,811,864 22.58% 401,030,613 38.90%
Selling & Distribution Expenses 217,461,956.5 5.22% 186,957 0.10% 13,217,224 1.28%
443,562,833 10.65% 46,407,465 25.07% 477,682,356 46.34%
Net Profit Margin
NPAT 104,252 (89,224,190) (574,023,926)
÷ Sales 4,165,370,717 185,146,130 1,030,890,112
= Net Profit Margin 0.003% -48.19% -55.68%
MWPL
PARTICULAR MJL (%) Coverage (%) Coverage MFL&WASH (%) Coverage
4
5. Ratio Analysis:
Sales:
Sales-Export 2,846,042,685 2,194,717,853.0
Sales-Local 430,550,550 675,752,879.6
Sales-Sub-Contact 106,794,134 241,506,492.8
3,383,387,369 3,111,977,225
Gross Profit Margin 253,702,273 7.50% (38,815,375) -1.25%
Direct Expense on Sales
Cost of Goods Sold 2,199,091,184 65.00% 2,070,310,700 66.53%
Factory Overhead- Salary and Others 930,593,912 27.50% 1,080,481,900 34.72%
3,129,685,096 92.50% 3,150,792,600 101.25%
Return on Sales
NPBT (105,572,077) (374,265,280)
÷ Sales 3,383,387,369 3,111,977,225
= Return on Sales -3.12% -12.03%
Indirect Expenses on Sales
Administrative Expenses 75,136,295 2.22% 91,680,298 2.95%
Financial Expenses 434,569,706 12.84% 366,947,349 11.79%
Selling & Distribution Expenses 92,205,334 2.73% 70,920,674 2.28%
601,911,335 17.79% 529,548,321 17.02%
Net Profit Margin
NPAT (114,205,050) (385,600,467)
÷ Sales 3,383,387,369 3,111,977,225
= Net Profit Margin -3.38% -12.39%
% Coverage Total 2021 (%) Coverage
Mahmud Group
Comparison of Income Statement
For the period from 1 Jan 2020 to 31 March 2020 & 1 Jan 2021 to 31 March 2021
Total 2020
PARTICULAR
5
6. Mahmud Group
For the period from 1 January 2021 to 31 March 2021
Ratio Analysis:
Sales:
Sales-Export 2,194,717,852.98
Sales-Local 675,752,879.60
Sales-Sub-Contact 241,506,492.78
3,111,977,225.36
Gross Profit Margin (38,815,375.06) -1.25%
Direct Expense on Sales
Cost of Goods Sold 2,070,310,699.98 66.53%
Factory Overhead- Salary and Others 1,080,481,900.44 34.72%
3,150,792,600.42 101.25%
Return on Sales
NPBT (374,265,280.01)
÷ Sales 3,111,977,225
= Return on Sales -12.03%
Indirect Expenses on Sales
Administrative Expenses 91,680,298.30 2.95%
Financial Expenses 366,947,348.73 11.79%
Selling & Distribution Expenses 70,920,674.06 2.28%
529,548,321.09 17.02%
Net Profit Margin
NPAT (385,600,467.11)
÷ Sales 3,111,977,225
= Net Profit Margin -12.39%
PARTICULAR Total MG (%) Coverage
MG Income & Expenses for the Period
from January 2021 to March 2021
6
7. Textile Income & Expenses for the Period from January 2021 to March 2021
Mahmud Group (Textile)
For the period from 1 January 2021 to 31 March 2021
Ratio Analysis:
Sales:
Sales-Export 809,518,530.29 - 177,268,909.20 16,393,558.65 164,068,081.00 1,167,249,079.14
Sales-Local 81,360,318.01 - - 543,323,466.47 3,663,533.00 628,347,317.48
Sales-Sub-Contact - 68,812,614.80 13,300,147.00 - 44,229,186.00 113,627,199.80
890,878,848.30 68,812,614.80 190,569,056.20 559,717,025.12 211,960,800.00 1,909,223,596.42
Gross Profit Margin (185,786,709.03) -20.85% 90,443,617.31 131.43% (8,212,244.80) -4.31% 124,394,718.03 22.22% 167,816,312.32 79.17% 27,024,597.55
Direct Expense on Sales
Cost of Goods Sold 860,793,464.00 96.62% (72,321,284.00) -105.10% 130,272,272.00 68.36% 364,358,570.93 0.6510 (47,766,789.39) -22.54% 1,384,252,581.82
Factory Overhead- Salary and Others 215,872,093.33 24.23% 50,690,281.49 73.66% 68,509,029.00 35.95% 70,963,736.16 0.1268 91,911,277.07 43.36% 497,946,417.05
1,076,665,557.33 120.85% (21,631,002.51) -31.43% 198,781,301.00 104.31% 435,322,307.09 0.7778 44,144,487.68 20.83% 1,882,198,998.87
Return on Sales
NPBT (169,104,708) (0.19) 32,996,657.11 0.48 (59,549,434.39) (0.31) 39,408,605.29 0.07 151,785,520.16 0.72 (146,105,862.32)
÷ Sales 890,878,848 68,812,615 190,569,056 559,717,025 211,960,800 1,909,223,596
= Return on Sales -18.98% 47.95% -31.25% 7.04% 71.61% -7.65%
Indirect Expenses on Sales
Administrative Expenses 30,700,917.39 3.45% 11,826,023.00 17.19% 9,537,949.51 5.00% 14,233,495.00 2.54% 4,174,240.00 1.97% 62,964,582.90
Financial Expenses 38,622,141.84 4.34% 45,946,814.53 66.77% 43,435,786.06 22.79% 75,002,151.20 13.40% 19,211,042.82 9.06% 222,217,936.45
Selling & Distribution Expenses 25,658,917.99 2.88% 786,266.00 1.14% 5,726,692.81 3.01% 599,012.86 0.11% 2,265,260.34 1.07% 35,036,150.00
94,981,977.22 10.66% 58,559,103.53 85.10% 58,700,428.38 30.80% 89,834,659.06 16.05% 25,650,543.16 12.10% 320,218,669.35
Net Profit Margin
NPAT (173,152,596.58) (0.19) 32,996,657.11 0.48 (60,435,779.35) (0.32) 38,853,786.29 0.07 150,965,180.10 0.71 (152,415,254.50)
÷ Sales 890,878,848 68,812,615 190,569,056 559,717,025 211,960,800 1,909,223,596
= Net Profit Margin -19.44% 47.95% -31.71% 6.94% 71.22% -7.98%
PARTICULAR TOTAL MDL
MDL MRDL MIL MSL MWDL (%) Coverage
(%) Coverage
(%) Coverage
(%) Coverage
(%) Coverage
7
8. Garments Income & Expenses for the Period from January 2021 to March 2021
Mahmud Group (Garments)
For the period from 1 January 2021 to 31 March 2021
Ratio Analysis:
Sales:
Sales-Export 503,337,622.18 - 524,131,151.66 2,194,717,852.98
Sales-Local 24,428.04 47,381,134.08 - 675,752,879.60
Sales-Sub-Contact 78,489,805.60 - 49,389,487.38 241,506,492.78
581,851,855.82 47,381,134.08 573,520,639.04 3,111,977,225.36
Gross Profit Margin 25,245,323.14 -9.15% (17,029,335.29) -35.94% (74,055,960.46) -12.91% (38,815,375.06) -1.25%
Direct Expense on Sales
Cost of Goods Sold 313,839,965.35 53.94% 16,242,820.00 34.28% 355,975,332.81 62.07% 2,070,310,699.98 66.53%
Factory Overhead- Salary and Others 242,766,567.33 41.72% 48,167,649.37 101.66% 291,601,266.69 50.84% 1,080,481,900.44 34.72%
556,606,532.68 95.66% 64,410,469.37 135.94% 647,576,599.50 112.91% 3,150,792,600.42 101.25%
Return on Sales
NPBT (27,875,561.25) (28,953,226.80) (171,330,629.64) (374,265,280.01)
÷ Sales 581,851,856 47,381,134 573,520,639 3,111,977,225
= Return on Sales -4.79% -61.11% -29.87% -12.03%
Indirect Expenses on Sales
Administrative Expenses 9,252,053.40 1.59% 749,406.00 1.58% 18,714,256.00 3.26% 91,680,298.30 2.95%
Financial Expenses 40,077,658.24 6.89% 11,247,048.20 23.74% 93,404,705.84 16.29% 366,947,348.73 11.79%
Selling & Distribution Expenses 26,617,917.36 4.57% 91,700.40 0.19% 9,174,906.30 1.60% 70,920,674.06 2.28%
75,947,629.00 13.05% 12,088,154.60 25.51% 121,293,868.14 21.15% 529,548,321.09 17.02%
Net Profit Margin
NPAT (30,366,012.94) (29,053,483.35) (173,765,716.32) (385,600,467.11)
÷ Sales 581,851,856 47,381,134 573,520,639 3,111,977,225
= Net Profit Margin -5.22% -61.32% -30.30% -12.39%
(%) Coverage MFL&WASH (%) Coverage Total MG (%) Coverage
MWPL
PARTICULAR MJL (%) Coverage
8