Financial statement analysis ofBeximco Pharmaceuticals Ltd. of 2011

1. FINANCIAL STATEMENT ANALYSIS OF
BEXIMCO PHARMACEUTICALS LTD.
OF 2011

2. GROUP PROFILE
Sl. No. Name Id no.
01 Md. Monjurul Ahsan 19-099
02 Ferdaus Akter
19-117
03 Md.Ripon Molla 19-123
04 Sampa Mandol 19-153
05 Imran Shahed 19-183

3. THE BACKGROUND AND ACTIVITIES OF THE
COMPANY
• Bangladesh export import company limited A local company with a global vision
• It was incorporated in Bangladesh in 1972
• The company listed its shares with Dhaka stock exchange in 1989
• Chittagong stock exchange in 1995
• On 31-12-2011, the company holds 50% shares (50% shares on 31-12-2009) of Shinepukur
ceramics ltd..
• Largest exporters of medicine in Bangladesh

4. PRINCIPAL ACTIVITIES
• Investment operation
• Agency and trading in other commodities
• Manufacturing and marketing of yarn
• Producing and marketing of high quality fabric
• Export oriented garments industries

5. PREPARATION OF
FINANCIAL
STATEMENT
INVENTORY
CALCULATION OF
DEPRECIATION
PREPARATION OF
CASH FLOW
STATEMENT
COST
BASIS
DIRECT
METHOD
Declining
method
WEIGHTE
D
AVERAGE
COST
BASIS
METHODS FOLLOWED BY BEXIMCO LTD.
DECLINI
NG
METHOD

6. PRESENTATION OF
FINANCIAL
STATEMENTS
INCOME TAXES
CONSOLIDATED
AND SEPARATE
FINANCIAL
STATEMENT
ESTIMATES AND
UNDERLYING
BAS 1 BAS 8 BAS 27 BAS 12
MEASUREMENT BASES

7. MEASUREMENT BASES
PROPERTY, PLANT
AND EQUIPMENT
BORROWING COST LEASED ASSETS
EARNINGS PER
SHARE
BAS 16 BAS 23 BAS 17 BAS 33

8. MEASUREMENT BASES
FOREIGN
CURRENCY
TRANSACTIONS
DEPRECIATION ON
THE FIXED ASSETS
STATEMENT
OF CASH
FLOWS
REVENUE
BAS 21 BAS 16 BAS 7 BAS 18

9. FINANCIAL STATEMENTS
FINANCIAL STATEMENTS PROVIDE INFORMATION ABOUT….
FINANCIAL PERFORMAMNCE
FINANCIAL POSITION
COMPARISON
STRENGTH & WEAKNESS
CORRECTIVE MEASURES
ANALYSIS PURPOSES

10. ANALYSIS OF FINANCIAL STATEMENT
 NON-CURRENT ASSET INCREASED BY 276%
 CURRENT ASSET INCREASED BY 99.73%
 EQUITY INCREASED BY 147%
 CURRENT LIABILITY INCREASED BY 135%
 AGGREGATE EQUITY & LIABILITY BY 145.72%

11. COMPARATIVE INCOME STATEMENT
INCOME STATEMENT PROVIDES INFORMATION
ABOUT..
Result of operation
Known as treading & loss Account
Gives an idea of the progress of company
Measures the efficiency of performance

12. INTERPRETATION OF COMPARATIVE P/L ACCOUNT
• Net sales increased = 64.67%
• The cost of goods sold increased by 65.89%
• As a result g/p increased by 65.13%
• Administrative expenses increased 13%
• Operating expenses increased by 17.44%
• Therefore increase in g/p is sufficient to cover the operating expenses.
• Net profit after tax is increased 4.7%
CONCLUSION: there is sufficient progress in the performance of the
company & the profitability of the company is good.

13. STATEMENT OF CASH FLOWS
• The statement of cash flows has been prepared in accordance with the requirements of BAS 7
• The cash generating from operating activities has been reported using the direct method as
prescribed by the securities and exchange rules, 1987 and as the benchmark treatment of BAS
7.

14. INTERPRETATION OF CASH FLOWS STATEMENT
CASH FLOW FROM OPERATING ACTIVITIES INCREASED BY 87.51%
CASH FLOW USED IN INVESTING ACTIVITIES INCREASED BY 96.79%
CASH FLOW USED IN FINANCING ACTIVITIES INCREASED BY 169.45%

15. ANY QUERY,
PLEASE?

16. THANK YOU