Column1 Column2 Column3 Column4

Financial Statement for Five Firms

For the year ended 2019

SQUARE United Power

Genex Infosys
Particulars PHARMACEUTICALS Generation and
Limited
LTD Distribution Co. Ltd

BALANCE SHEET
Non-Current Assets:
Property, Plant and Equipment 20,853,956,270 20,242,083,450 966,822,821
Non Banking Assets

9,867,014,534 37,325,900
Investment
Intangible Assets 295,498,914
Capital work in progress 256,231,446
Prepaid lease rent 199,341,333

3,013,439,734
Investment in Marketable Securities
Current Assets:

4,596,512,673 1,096,323,223 43,363,921

Inventories
Trade Debtors and receivables from 1,561,818,167 16,830,090,872 324,646,247
related party
Advances, Deposits and
Prepayments/ Loans & advances for 2,312,201,184 238,254,531 144,316,544
bank

126,872,487
Investment in Marketable Securities
Short Term Loan 2,937,071,066
Balance with other banks and
financial institutions
Cash and Cash Equivalents 27,004,038,946 3,299,042,119 80,202,130
TOTAL ASSETS 72,146,052,574 42,032,008,015 2,148,407,923

SHAREHOLDERS' EQUITY AND

LIABILITIES: 67,880,617,172 30,087,737,747 1,342,150,814
Shareholders' Equity
1,294,346,873 7,062,476,681 355,067,397
Non-Current Liabilities
Current Liabilities 2,971,088,529 4,881,793,587 451,189,712
Borrowings from other banks,
financial institutions & agents
Borrowings from Bangladesh Bank
Money at call on short notice

Deposits and other accounts

Other liabilities
TOTAL SHAREHOLDERS' EQUITY AND
LIABILITIES 72,146,052,574 42,032,008,015 2,148,407,923
INCOME STATEMENT

Net Revenue 44,033,634,269 11,253,361,366 943,335,014

Net interest income (Brac Bank)

Investment income,Commission,
exchange and brokerage, Other
operating income

Cost of Goods Sold - 22,091,384,351.00 - 4,132,336,855.00 - 557,743,652

Gross profit 21,942,249,918 7,121,024,511 385,591,362
Total operating income
Operating expenses - 7,799,800,561 - 910,316,183.00 - 60,925,872.00
Profit from operation 14,142,449,357 6,210,708,328 324,665,490
Other Income, finance income 2,310,360,094 627,870,566 2,385,972
Foreign exchange gain/(loss) -84,026,708
Finance expense -495,422,540 -121,588,701
Total provision
16,452,809,451 205,462,761
Profit before WPPF
Allocation for WPPF -791,921,561 -9,783,941
Non operating income
Share of Profit/loss of associates
Profit before Tax 15,660,887,890 6,259,129,646 195,678,820
Income Tax Expenses - 3,940,193,051 - 26,040,669 - 50,851
Profit after Tax 11,720,694,839 6,233,088,977 195,627,969
Profit/(Loss) from Associate 931706302
Undertakings
Profit after Tax 12,652,401,141 6,233,088,977 195,627,969
Column5 Column6

Confidence Cement
BRAC Bank Limited
Co

4,093,734,733 19,190,124,331
66,471,775

1,315,350,613 45,943,571,923

88,685,132

581,686,668

1,051,014,234

1,599,824,851 264,091,181,535

250,000,000

15,799,498,546

113,779,851 22,829,508,087
9,094,076,082 367,920,356,197

4,356,471,924 37,658,130,242

1,748,719,690

2,988,884,468

22,901,981,186

12,487,885,372
1,273,500,000

268,309,328,462

25,289,530,935

9,094,076,082 367,920,356,197
 4,832,893,768
15,037,794,219

6,350,308,335
- 4,474,549,860
358,343,908
21,388,102,554
- 269,324,748.00 - 11,440,476,712
89,019,160 9,947,625,842
22,332,364

-238,096,429
- 1,442,319,190

- 126,744,905

2,332,107.00
591,769,257.00
467,356,459 8,505,306,652
- 78,088,914 - 2,859,504,264
389,267,545 5,645,802,388

389,267,545 5,645,802,388
Column1 Column2 Column3 Column4 Column5
Common-Size Financial Statement Data for Four Firms
(all figures as a percentage of revenue)
United Power
SQUARE
Generation and Genex
Particulars PHARMACEUTICALS
Distribution Co. Infosys
LTD
Ltd
BALANCE SHEET
Cash and Cash Equivalents 61% 29% 9%
Short Term Loan 7%
Non Banking Assets
Advances, Deposits and
Prepayments/ Loans & advances for 5% 2% 15%
bank
Intangible Assets 31%
Capital work in progress 27%
Prepaid lease rent 2%

Trade Debtors 4% 150% 34%

Inventories 10% 10% 5%

Property, Plant and Equipment 47% 180% 102%

Investment 22% 4%

Investment in Marketable Securities 7% 1%

Balance with other banks and

financial institutions
Total Assets 164% 374% 228%

Current Liabilities 7% 43% 48%

Non-Current Liabilities 3% 63% 38%

Shareholders' Equity 154% 267% 142%

Borrowings from other banks,

financial institutions & agents
Borrowings from Bangladesh Bank

Money at call on short notice

Deposits and other accounts

Other liabilities
Total Liabilities and Shareholders’
Equity 164% 374% 228%

INCOME STATEMENT
Revenue 100% 100% 100%

Net interest income (Brac Bank)

Investment income,Commission,
exchange and brokerage, Other
operating income

Cost of goods sold -50% -37% -59%

Operating expenses -18% -8% -6%

Other Income, finance income 5% 6% 0%

Allocation for WPPF -2% -1%

Foreign exchange gain/(loss) -1%

Finance expense -4% -13%
Non operating income
Share of Profit/loss of associates
Income Tax Expenses -9% -0.23% -0.01%
Total provision
Profit/(Loss) from Associate
2%
Undertakings
Net Income 29% 55% 21%
 Column6 Column7 Column8
ta for Four Firms

Confidence BRAC Bank

Cement Co Limited

2% 152%
5%

33% 1756%

2%

22%

12%

85% 128%

27% 306%

105%

188% 2446%

62%
36%

90% 250%

152%
83%

8%
1784%
168%

188% 2446.6%
100%

100%

42%

-93%

-6% -76%

0.5%

-5%
0.05%
12.24%
-1.62% -19%
-10%

8% 38%