Group Assignment 2

Course Code: FIN 408

Course Title: Financial Analysis & Control

SUBMITTED TO:

Quazi Sagota Samina

Assistant Professor

Department of Business Administration

SUBMITTED BY:

Name ID

Khairun Naher Shatu 2017-2-10-133

Abdul Moktadir Chowdhury 2017-2-10-020

Fahim Hossain 2017-1-10-235

Shahriar Islam Rohan 2017-2-10-251

Sohidul Islam walid 2017-1-10-290

Submission Date: 19/11/20

 Company : Square Pharma
Transaction Analysis
Item Income Balance sheet Cash effect amount amount
Statement

Operating Cash flow 2018 2019 change

Cash Collection 51074051570 increase 510740

51570
● Collection from
sales

● other income 3438272847 increase 343827

2847

1,587,211,3 1,561,818,1 (25393 increase 253931

00 67 133) 33
● Trade debtors

● Gain on 215730933 145585283 70145 increase 701456

marketable 650 50
securities

Net cash collections 54607863200

Cash Input 19711065988 decrease (19711

065988
● Cost of goods )
sold

● Inventory 3,642,090,7 4,596,512,6 95442 decrease (95442

83 73 1890 1890)

● Trade creditors 4,414,979,7 708,882,266 37060 increase 370609

09 97443 7443

● Prepayments 2,131,347,1 2,272,974,7 14162 decrease (14162

22 44 7622 7622)

(17101018057)

Net cash input

Selling and 6559717827 decrease (65597
administrative 17827)

● Selling and
distributive
expense

● Administrative 1189514648 decrease (11895

expense 14648)

● liabilities for 89622042 238201942 14857 increase 148579

expense 9900 900

(7600652575)

Net selling and

administrative

Interest 488240998 966890119 47864 increase 478647

7121 121
• Interest on
fixed deposit
receipt

Net interest 478647121

Tax

● Income Tax 3356746041 Decrease (33567

expense 46041)
Current

● Income Tax 45679213 Decrease

expense (45679
Deferred 213)

● Deferred Tax
Liability 1126645973 1298346873 17170 Increase 171700
0900 900

Net Tax (3230724354)

 Net operating cash
flow
27154115335

Investing Cash Flow

• Property, Plant 18,271,557, 20,760,435, 2,488,8 Decrease (2,488,

and 962 864 77,902 877,902
Equipment- )
Carrying Value

• Investment - 5,381,098,0 2,996,252,3 Increase 2,384,8

Long Term (at 73 56 45,717
Cost)

• Investment in 2,480,068,1 3,013,439,7 Decrease

Marketable 25 34
(533,37
Securities (Fair
1,609)
Value)

Net Investment Cash (637,403794)

Flow
Financing Cash Flow

• Dividend 34,257,177,48 Decrease (34,257

9 ,177,48
9)

• Short Term 3,131,975,3 2,937,071,0 (194,9 Decrease (194,90

Loan 63 66 04,297 4,297)
)

Net Financing Cash (34,452081786)

Flow

Net Change in Cash (7935370245)

 Cash Flow Statement
Direct Method

Items Amount Amount Amount

Operating Cash Flow:

Cash Collection 54,607,863,200

Cash Input (17,101,018,057)

S&GA Expenses (7,600,652,575)

Interest 4,78,66,47,121

Tax (3,23,07,24,354)

Net Operating Cash Flow

27,15,41,15,335

Investment Cash Flow:

Property, Plant and Equipment- (2,488,877,902)

Carrying Value
2,384,845,717
Investment - Long Term (at Cost)
(533,371,609)
Investment in Marketable Securities
(Fair Value) (637,403,794)

Net Investment Cash Flow

Financing Cash Flow:

Dividend (34,257,177,489)

Short Term Loan (194,904,297)

Net Financing Cash Flow (34,452,081,786)

Net Change in Cash (7,93,53,70,245) (7,93,53,70,245)

Cash Flow Statement

Indirect Method
Items Amount Amount Amount
Operating Cash Flow:

Net Income 10,536,436,123

Adjust Non-cash items from

I/S:

Add Back Depreciation

Adjust Non-cash items from 25,393,133

B/S:
(954,421,890)
Decrease in trade debtors
3,706,097,443
Increase in Inventory
(141,627,622) 2,635,441,064
Decrease in trade creditors
Increase in Prepayments

Net Operating Cash Flow 13,171,877,187 13,171,877,187

Investment Cash Flow:

Property, Plant and (2,488,877,902)

Equipment-Carrying Value
2,384,845,717
Investment - Long Term (at
Cost) (533,371,609)

Investment in Marketable
Securities (Fair Value)

Net Investment Cash Flow (637,403,794) (637,403,794)

Financing Cash Flow:

Dividend (34,257,177,489)

Short Term Loan (194,904,297)

Net Financing Cash Flow (34,452,081,786) (34,452,081,786)

Net Change in Cash (21,917,608,393) (21,917,608,393)