Sanzida Rahman 2741 Batch 73A (Assignment On Financial Statement of SAPL)

Last 5 years Financial Statements of Summit Alliance Port Lim
(2023-2019)
Summit Alliance Port Limited

Income Statement
For the year ended june 30, 2023
Particulars Notes
Service Revenue 8
Less: Operating expenses 9
Gross Profit
Less: Administrative expenses 10
Operating Profit
Less: Financial expenses

Add: Other Income 13
Profit/ (Loss) before income tax & BPPF
Less: Benificiaries Profit Participation Fund 12
Profit/ (Loss) before income tax
Less: Provision for Income Tax
Net Profit/(Loss) after income tax 6
transferred to retained earnings

Income Statement
Particulars Notes
Service Revenue 9
Less: Operating expenses
Gross Profit

Operating Profit
Less: Financial expenses
3
Income Statement
Particulars Notes
Service Revenue 11
Gross Profit
Operating Profit
Less: Financial expenses 14
4
Income Statement
Particulars Notes
Service Revenue 11
Gross Profit
Operating Profit
5
Income Statement
Particulars Notes
Service Revenue 11
Gross Profit
Operating Profit
Add: Other Income
Less: Benificiaries Profit Participation Fund
Net Profit/(Loss)
ments of Summit Alliance Port Limited
2023-2019)
Alliance Port Limited

ome Statement
ar ended june 30, 2023
Iune 30, 2023 June 30,2022
Taka Taka
85,006,565 53,973,632
87,141,366 49,384,158
-2,134,801 4,589,474
769,591 705,033
-2,904,392 3,884,441
4,862,698 4,652,839
-7,767,090 -768,398
191,081
-7,767,090 -577,317
-7,767,090 -577,317
-7,767,090 -577,317

ome Statement
Iune 30, 2022 June 30,2021
Taka Taka
53,973,632 48,677,972
49,384,158 44,245,557
4,589,474 4,432,415
705,033 693,722
3,884,441 3,738,693
4,652,839 5,612,557
-768,398 -1,873,864
191,081 200,530
-577,317 -1,673,334
-577,317 -1,673,334
-577,317 -1,673,334

ome Statement
Iune 30, 2021 June 30,2020
Taka Taka
48,677,972 43,499,440
44,245,557 43,433,818
4,432,415 65,622
693,722 580,192
3,738,693 -514,570
5,612,557 6,397,184
-1,873,864 -6,911,754
200,530 233,825
-1,673,334 -6,677,929
1,673,334 -6,677,929
1,673,334 -6,677,929

ome Statement
Iune 30, 2020 June 30,2019

Taka Taka
43,499,440 44,603,030
43,433,818 35,358,985
65,622 9,244,045
580,192 945,485
-514,570 8,298,560
6,397,184 7,126,901
-6,911,754 1,171,659
233,825 228,287
-6,677,929 1,399,946
69,997
-6,677,929 1,329,949
465,482
-6,677,929 864,467

ome Statement
Iune 30, 2019 June 30,2018
Taka Taka
44,603,030 42,479,076
35,358,985 33,127,568
9,244,045 9,351,508
945,485 1,849,724
8,298,560 7,501,784
7,126,901 6,678,158
1,171,659 823,626
228,287 499,860
1,399,946 1,323,486
69,997
1,329,949 1,323,486
465,482 463,222
864,467 860,264
1
Statement of Change in Equity
For the year ended June 30, 2023
Particulars Share Capital
Taka
Balance at July 01, 2022 2,000,000
Net Profit/ (Loss) for the year
(From Statement of Profit or Loss Account

and other Comprehensive Income)
Balance at June 30, 2023 2,000,000

Taka
Balance at July 01, 2021 2,000,000

Less: Unadjusted Advance Tax
Balance at June 30, 2022 2,000,000

Taka
Balance at July 01, 2021 2,000,000

Balance at June 30, 2022 2,000,000

Taka
Balance at July 01, 2020 2,000,000

Balance at June 30, 2021 2,000,000

Taka
Balance at July 01, 2020 2,000,000

Balance at June 30, 2021 2,000,000

Taka
Balance at July 01, 2019 2,000,000

Balance at June 30, 2020 2,000,000

4
Taka
Balance at July 01, 2019 2,000,000

Balance at June 30, 2020 2,000,000

Taka
Balance at July 01, 2018 2,000,000


Balance at June 30, 2019 2,000,000
5
Taka
Balance at July 01, 2018 2,000,000

Less:adjusted Advance Tax
Balance at June 30, 2019 2,000,000

Taka
Balance at July 01, 2017 2,000,000

Balance at June 30, 2018 2,000,000

nce Port Limited
Change in Equity
ded June 30, 2023
Retained Earnings Total
Taka Taka
-8,947,964 -6,947,964
-7,767,090 -7,767,090
-16,715,054 -14,715,054
nce Port Limited

Change in Equity
ded June 30, 2022
Taka Taka
-8,370,647 -6,370,647
-577,317 -577,317
-8,947,964 -6,947,964
nce Port Limited

Change in Equity
ded June 30, 2022
Taka Taka
-8,370,647 -6,370,647
-577,317 -577,317
-8,947,964 -6,947,964
nce Port Limited

Change in Equity
ded June 30, 2021
Taka Taka
-6,697,313 -4,697,313
-1,673,334 -1,673,334
-8,370,647 -6,370,647
nce Port Limited

Change in Equity
ded June 30, 2021
Taka Taka
-6,697,313 -4,697,313
-1,673,334 -1,673,334
-8,370,647 -6,370,647
nce Port Limited

Change in Equity
ded June 30, 2020
Taka Taka
1,001,563 3,001,563
-6,677,929 -6,677,929
-1,020,947 -1,020,947
-6,697,313 -4,697,313
nce Port Limited
Change in Equity
ded June 30, 2020
Taka Taka
1,001,563 3,001,563
-6,677,929 -6,677,929
-1,020,947 -1,020,947
-6,697,313 -4,697,313
nce Port Limited

Change in Equity
ded June 30, 2019
Taka Taka
2,038,004 4,038,004
864,467 864,467
1,900,908 1,900,908
1,001,563 3,001,563
nce Port Limited

Change in Equity
ded June 30, 2019
Taka Taka
2,038,004 4,038,004
864,467 864,467
1,900,908 1,900,908
1,001,563 3,001,563
nce Port Limited

Change in Equity
ded June 30, 2019
Taka Taka
1,777,735 3,177,735
860,269 860,269
2,638,004 4,038,004
1
Statement of Financial Position
As of June 30, 2023
Particulars Notes
ASSETS:
Non-Current Assets:
Property, Plant and Equipment 2
Total Non-Current Assets
Current Assets:
Advance, deposits and prepayments 3
Inventory-Stock of Fuel
Accounts Receivable- ISATL
Other Receivable 14
Cash and Cash Equivalents 4
Total Current Assets
Total Assets
EQUITY & LIABILITIES:
Equity:
Issued, Subscribed and Paid Up- Capital 5

Retained Earnings 6
Total Equity
Current liabilities:
Inter Company Transaction with SAPL
Other Payable 7
Total Current Liabilities
Total Equity and Liabilities
2
As of June 30, 2022
Particulars Notes
ASSETS:
Non-Current Assets:
Current Assets:
Other Receivable 14
Total Assets
Equity:
Retained Earnings 6
Total Equity
Short Term Loan
Other Payable 7

3
As of June 30, 2021
Particulars Notes
ASSETS:
Non-Current Assets:
Current Assets:
Inventory-Stock of Tyre
Other Receivable 17
Total Assets
Equity:
Retained Earnings 6
Total Equity
Non Current liabilities:
Long Term Loan 7
Short Term Loan 8
Provision for Income Tax 9
Benificiaries Profit Participation Fund 15
Other Payable 10
4
As of June 30, 2020
Particulars Notes
ASSETS:
Non-Current Assets:
Current Assets:
Other Receivable 17
Total Assets
Equity:
Retained Earnings 6
Total Equity
Long Term Loan 7
Short Term Loan 8

Benificiaries Profit Participation Fund 15
Other Payable 10
5
As of June 30, 2019
Particulars Notes
ASSETS:
Non-Current Assets:
Current Assets:
Other Receivable 17
Total Assets
Equity:
Retained Earnings 6
Total Equity
Long Term Loan 7
Short Term Loan 8
Benificiaries Profit Participation Fund
Other Payable 10

t of Financial Position
of June 30, 2023
June 30,2022
June 30,2023
Taka Taka
36,163,055 39,794,893
36,163,055 39,794,893
10,575,453 10,487,355
825,528 673,064
5,661,664 3,889,467
288,279 657,249
1,812,691 385,007
19,163,615 16,092,142
55,326,670 55,887,035
2,000,000 2,000,000
-16,715,052 -8,947,964
-14,715,052 -6,947,964
4,035,306 3,800,656
66,006,417 59,034,343
70,041,723 62,834,999
55,326,671 55,887,035

of June 30, 2022
June 30,2021
June 30,2022
Taka Taka
39,794,893 44,151,002
39,794,893 44,151,002
10,487,355 3,868,391
673,064 392,063
3,889,467 3,261,498
657,249 446,262
385,007 1,967,408
16,092,142 9,935,622
55,887,035 54,086,624
2,000,000 2,000,000
-8,947,964 -8,370,647
-6,947,964 -6,370,647
59,034,343 57,280,389
3,800,656 3,176,882
62,834,999 60,457,271
55,887,035 54,086,624
of June 30, 2021
June 30,2020
June 30,2021
Taka Taka
44,151,002 49,053,499
44,151,002 49,053,499
3,868,391 3,741,892
392,063 587,559
1,401,999
3,261,498 13,572,499
446,262 427,782
1,967,408 2,119,823
9,935,622 21,851,554
54,086,624 70,905,053
2,000,000 2,000,000
-8,370,647 -6,697,313
-6,370,647 -4,697,313
1,184,534
57,280,389 69,475,266
46,957
3,176,882 4,895,609
60,457,271 75,602,366
54,086,624 70,905,053

of June 30, 2020
June 30,2019
June 30,2020
Taka Taka
49,053,499 61,151,724
49,053,499 61,151,724
3,741,892 4,136,724
587,559 351,000
1,401,999
13,572,499 2,368,529
427,782 418,997
2,119,823 7,072,163
21,851,554 14,347,413
70,905,053 75,499,137
2,000,000 2,000,000
-6,697,313 1,001,563
-4,697,313 3,001,563
893,445
1,184,534 6,156,000
69,475,266 62,045,522
240,627
46,957 69,997
4,895,609 3,091,983
75,602,366 71,604,129
70,905,053 75,499,137

of June 30, 2019
June 30,2018
June 30,2019
Taka Taka
61,151,724 67,687,354
61,151,724 67,687,354
4,136,724 3,783,266
3,51,000 2,282,388
2,368,529 -418,997
418,997 728,998
7,072,163 1,766,111
14,347,137 8,560,763
75,499,137 76,248,117
2,000,000 2,000,000
1,001,563 2,038,004
3,001,563 4,038,004
893,445 5,865,654
6,156,000 6,156,000
62,045,522 57,351,610
240,627 463,222
69,997
3,091,983 2,373,627
71,604,129 66,344,459
75,499,137 76,248,117
1 Summit Alliance Port Limited
Statement of Profit or Loss and Other Comprehen
For the Year Ended June 30, 2023
Particulars
A. CASH FLOW FROM OPERATING ACTIVITIES :
Cash Received From Customer
Cash Paid to Suppliers and Employees
Income Tax Paid
Net Cash Provided From Operating Activities
B. CASH FLOWS FROM INVESTING ACTIVITIES :
Acquisition of Property, Plant & Equipment
Advance, Deposit and Prepayments
Net Cash Used in Investing Activities
C. CASH FLOWS FROM FINANCING ACTIVITIES :
Short Term Loan
Long Term Loan
Inter Company Transaction
Financial Expenses
Net Cash Provided From Financing Activities
Net Increase/(Decrease) in Cash and Cash Equivalents (A+B+C)

Cash and Cash Equivalents at Beginning of The Year
Cash and Cash Equivalents at End of The Year
2
Particulars
Income Tax Paid

Short Term Loan
Long Term Loan
Financial Expenses

Particulars

Income Tax Paid
Short Term Loan
Long Term Loan
Financial Expenses

Particulars

Income Tax Paid
Short Term Loan
Long Term Loan
Financial Expenses

Particulars
Income Tax Paid
Short Term Loan
Long Term Loan
Financial Expenses

iance Port Limited
and Other Comprehensive Income
Ended June 30, 2023
30-Jun-23 30-Jun-22
Taka Taka
85,006,565 54,164,713
-85,224,360 -46,157,901
-217,795 8,006,812
-375,800 -71,364
-88,098 -6,618,964
-463,898 -6,690,328
6,972,074 1,753,954
-4,862,698 -4,652,839
2,109,376 -2,898,885
1,427,684 -1,582,401
385,007 1,967,408
1,812,691 385,007
iance Port Limited

Ended June 30, 2022
30-Jun-22 30-Jun-21
Taka Taka
54,164,713 48,878,502
-46,157,901 -29,905,800
8,006,812 18,972,702
-71,364 -6,650
-6,618,964 -126,499
-6,690,328 -133,149
-1,184,534
1,753,954 -12,194,877
-4,652,839 -5,612,557
-2,898,885 -17,807,434
-1,582,401 -152,415
1,967,408 2,119,823
385,007 1,967,408
iance Port Limited

Ended June 30, 2021
30-Jun-21 30-Jun-20
Taka Taka
48,878,502 43,499,440
-29,905,800 -51,619,964
-684,500
18,972,702 -8,805,024
-6,650 8,290,203
-126,499 394,832
-133,149 8,685,035
-1,184,534 -4,971,466
-893,445
-12,194,877 7,429,744
-5,612,557 -6,397,184
-18,991,968 -4,832,351
-152,415 -4,952,340
2,119,823 7,072,163
1,967,408 2,119,823
iance Port Limited

Ended June 30, 2020
30-Jun-21 30-Jun-20
Taka Taka
43,499,440 44,603,030
-51,619,964 -30,612,245
-684,500 -688,077
-8,805,024 13,302,708
8,290,203 -238,000
394,832 -353,458
8,685,035 -591,458
-4,971,466
-893,445 -4,972,209
7,429,744 4,693,912
-6,397,184 -7,126,901
-4,832,351 -7,405,198
-4,952,340 5,306,052
7,072,163 1,766,111
2,119,823 7,072,163
iance Port Limited
Ended June 30, 2019
30-Jun-21 30-Jun-20
Taka Taka
44,603,030 42,479,076
-30,612,245 -26,565,671
-688,077 -898,000
13,302,708 15,020,405
-238,000
-353,458 -186,654
-591,458 -19,628,377
6,156,000
-4,972,209 -17,926,004
4,693,912 24,329,024
-7,126,901 -6,678,154
-7,405,198 5,880,866
5,306,052 1,272,893
1,766,111 493,217
7,072,163 1,766,111
1 Note: 3
Advance, Deposits and Prepayments:
Prepaid Insurance & Renewal Fee
Advance Income Tax
Advance Against IOU
Deffered Expense
Defferred Expense
Total Taka:
Note :6
Retained Earnings:
Opening Balance
Total Taka:
Note:9
Service Revenue:
Export Transportation
Import Transportation
Empty Transportation
Placement Transportation
Total Taka:
web link: https://www.saplbd.com/wp-content/uploads/2023/12/Annual-Report-2022-23.pdf
2 Note: 3
Advance Income Tax
Advance Against IOU
Deffered Expense
Total Taka:
Note :6
Retained Earnings:
Less:Un-adjusted Advance Tax
Total Taka:
Note:8
Service Revenue:
Total Taka:
web link: https://www.saplbd.com/wp-content/uploads/2022/12/SAPL-Annual-Report-201-2022-1.pdf
https://www.saplbd.com/annual-reports/
3 Note: 3
Advance Income Tax

Advance Against IOU
Deffered Expense
Total Taka:
Note :6
Retained Earnings:

Total Taka:
Note:11
Service Revenue:
Total Taka:
web link: https://www.saplbd.com/wp-content/uploads/2021/12/SAPL-Annual-Report-2020-2021.pdf
4 Note: 3
Advance Income Tax
Advance Against IOU
Deffered Expense
Total Taka:
Note :6
Retained Earnings:
Opening Balance
Less:Adjustment of stock of Fuel
Total Taka:
Note:11
Service Revenue:
Total Taka:
5 Note: 3
Advance Income Tax

Advance Against IOU
Deffered Expense
Total Taka:
Note :6
Retained Earnings:
Opening Balance
Less:Adjustment of stock of Fuel

Total Taka:
Note:11
Service Revenue:
Total Taka:

June 30,2023 June 30,2022
Taka Taka
274,138 271,814
3,308,000 2,608,000
205,727 201,498
2,260,000 1,760,000
4,527,588 5,646,043
10,575,453 10,487,355
-8,947,964 -8,370,647
-7,767,090 -577,317
-16,715,052 -8,947,964
78,189,188 47,555,856
2,063,586 2,284,701
4,588,973 3,723,165
164,818 409,910
85,006,565 53,973,632
June 30,2022 June 30,2021
Taka Taka
271,814 311,547
2,608,000 1,374,000
1,760,000 1,760,000
5,646,043
10,487,355 3,868,391
-8,370,647 -6,697,313
-577,317 -1,673,334
-8,947,964 -8,370,647
47,555,856 40,873,339
2,284,701 3,705,639
3,723,165 3,474,454
409,910 624,540
53,973,632 48,677,972
port-201-2022-1.pdf
June 30,2021 June 30,2020

Taka Taka
311,547 695,381
1,374,000 684,500
422,844 602,011
1,760,000 1,760,000
3,868,391 3,741,892
-6,697,313 1,001,563
-1,673,334 -6,677,929
1,020,947
-8,370,647 -6,697,313
40,873,339 35,576,916
3,705,639 3,435,191
3,474,454 3,866,703
624,540 620,630
48,677,972 43,499,440
port-2020-2021.pdf
June 30,2020 June 30,2019
Taka Taka
695,381 728,453
684,500 1,261,574
602,011 386,697
1,760,000 1,760,000
3,741,892 4,136,724
1,001,563 2,038,004
-6,677,929 864,467
1,900,908
1,020,947
-6,697,313 3,001,563
35,576,916 35,245,836
3,435,191 3,296,004
3,866,703 5,520,398
620,630 540,792
43,499,440 44,603,030
June 30,2020 June 30,2019

Taka Taka
728,453 545,635
1,261,574 1,261,574
366,697 376,057
1,760,000 1,600,000
4,136,724 3,783,266
2,038,004 1,177,735
864,467 860,269
1,900,908
3,001,563 2,038,004
35,245,836 31,662,701
3,296,004 3,710,480
5,520,398 6,590,855
540,792 515,040
44,603,030 42,479,076

Sanzida Rahman 2741 Batch 73A (Assignment On Financial Statement of SAPL)

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Sanzida Rahman 2741 Batch 73A (Assignment On Financial Statement of SAPL)

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Last 5 years Financial Statements of Summit Alliance Port Lim

Summit Alliance Port Limited

Less: Operating expenses 9

Less: Administrative expenses 10

Less: Financial expenses

Profit/ (Loss) before income tax & BPPF

Less: Benificiaries Profit Participation Fund 12

Profit/ (Loss) before income tax

Less: Provision for Income Tax

Net Profit/(Loss) after income tax 6

transferred to retained earnings

Summit Alliance Port Limited

Less: Operating expenses

Less: Administrative expenses 10

Less: Financial expenses

Add: Other Income 13

Profit/ (Loss) before income tax & BPPF

Less: Benificiaries Profit Participation Fund 12

Profit/ (Loss) before income tax

Less: Provision for Income Tax

Net Profit/(Loss) after income tax 6

transferred to retained earnings

Less: Operating expenses 12

Less: Financial expenses 14

Add: Other Income 16

Profit/ (Loss) before income tax & BPPF

Less: Benificiaries Profit Participation Fund 15

Profit/ (Loss) before income tax

Less: Provision for Income Tax

Net Profit/(Loss) after income tax 6

transferred to retained earnings

Less: Operating expenses 12

Less: Administrative expenses 13

Less: Financial expenses 14

Add: Other Income 16

Profit/ (Loss) before income tax & BPPF

Less: Benificiaries Profit Participation Fund 15

Profit/ (Loss) before income tax

Less: Provision for Income Tax

Net Profit/(Loss) after income tax 6

transferred to retained earnings

Less: Operating expenses 12

Less: Administrative expenses 13

Less: Financial expenses 14

Add: Other Income

Profit/ (Loss) before income tax & BPPF

Less: Benificiaries Profit Participation Fund

Profit/ (Loss) before income tax

Less: Provision for Income Tax

Alliance Port Limited

Iune 30, 2023 June 30,2022

Alliance Port Limited

Iune 30, 2022 June 30,2021

Alliance Port Limited

Iune 30, 2021 June 30,2020

Alliance Port Limited

Iune 30, 2020 June 30,2019

Alliance Port Limited

Iune 30, 2019 June 30,2018

Particulars Share Capital

Balance at July 01, 2022 2,000,000

Net Profit/ (Loss) for the year

(From Statement of Profit or Loss Account