2008-09

2009-10

2008-09

2005-06

2007-08

2008-09

2009-10

(Tk.)

2006-07

221,572

150,724

168,671
2007-08

2008-09

2009-10

(000Tk.)

Earnings Per Share

Turnover

Page 20

2008-09

2005-06

2006-07

2007-08

2008-09

(000Tk.)

(000Tk.)

Gross Profit

Operating Profit

2009-10

2005-06

2008-09

(7,842)

(8,693)
2009-10

2007-08

13,420

16,817

7,194

8,552

45,314

27,477

32,651
2007-08

855

2006-07

97

2005-06

20,879

23,267

30,334

15,761

Market Price of Share

2005-06

151,581

149,197

2006-07

(Tk.)

Shareholders' Equity

0.48

0.05

2009-10

(4.39)

2007-08

(4.87)

2006-07

165

124
55
2005-06

(000Tk.)

53

2007-08

190,322

192,429

200,507

2006-07

51

2005-06

175,361

183,203

8.82

KEY PERFORMANCE INDICATORS

2006-07

(000Tk.)

Net Profit

2009-10

FIVE YEARS AT A GLANCE

Financial Position:

2009-2010

2008-2009

2007-2008

2006-2007

2005-2006

Authorized Capital

000'Tk

200,000

200,000

200,000

200,000

200,000

Paid up Share Capital

000'Tk

178,678

178,678

178,678

178,678

178,678

Reserves and Surplus

000'Tk

11,644

13,751

21,830

(3,317)

(4,525)

Shareholders' Equity

000'Tk

190,322

192,429

200,508

175,361

183,203

Total Assets

000'Tk

543,487

414,511

360,995

315,368

326,168

Fixed Assets - Cost

000'Tk

578,985

444,476

382,890

322,343

309,367

Fixed Assets - Carrying Value

000'Tk

403,877

286,756

239,201

161,902

165,924

Net Working Capital

000'Tk

(142,354)

(2,406)

(5,355)

8,334

(9,511)

Net Profit for the year

000'Tk

15,761

855

97

(7,842)

(8,693)

Revenue from Sales

000'Tk.

221,572

150,725

168,672

151,581

149,197

Gross Profit Margin

20.45%

18.23%

19.36%

13.77%

15.60

Operating Profit

13.69%

8.90%

9.97%

4.75%

5.73

Net Profit /(Loss)

7.11%

0.57%

0.06%

-5.17%

(5.83)

Earning per Share

Tk.

8.82

0.48

0.05

(4.39)

(4.87)

Dividend per Share

Tk.

10.00

5.00

5.00

5.00

Current Ratio

Times

0.49: 1

0.98 : 1

0.96 : 1

1.08 : 1

0.93:1

Inventory Turnover

Times

2.83

1.95

2.79

2.75

1.96

Debtors Turnover

Days

112.96

142.46

112.54

127.17

153.90

Debt Equity Ratio

Tk.

38:62

54:46

44:56

44:56

44:56

Results of Operation:

Key Financial Ratios:

Return on Investment

2.90%

0.21%

0.03%

-2.49%

-2.67%

Net Assets Value per Share

Tk.

106.52

107.70

112.22

98.14

102.53

Market Value of Share (as on 30th June)

Tk.

165

124

53.00

35.25

55.00

Dividend Yield

6.06%

4.03%

9.43%

9.09%

0.65

0.87

2.12

2.78

1.86

Price Book Value Ratio

Times

Other Information:
Total Shares

No.

1,786,780

1,786,780

1,786,780

1,786,780

1,786,780

Total Shareholders

No.

4,218

4,265

4,392

4,539

4,645

Number of Employees

No.

295

278

274

229

230
Page 21

Anlima Yarn Dyeing Limited

Balance Sheet

As on June 30, 2010

ASSETS:
Non-Current Assets
Property, Plant and Equipment - Net Book Value
Long Term Advances & Deposits
Current Assets
Inventories
Advances, Deposits & Receivables
Cash and Cash Equivalents
TOTAL ASSETS
EQUITY AND LIABILITIES:
Shareholders Equity
Issued Share Capital
Tax Holiday Reserve
Dividend Equalization Reserve
Accumulated Profit/(Loss) - as per the Statement of Changes in Equity
Non-Current Liabilities
Term Loans
Current Liabilities and Provisions
Short Term Loan
Liabilities for Expense
Liabilities for Other Finance
Proposed Dividend
TOTAL EQUITY AND LIABILITIES
Net Assets Value per share
Accounting Policies (Note - 5).
Contingent Liabilities and Commitments (Note - 34 & 35).
Accompanying notes are integral part of the Financial Statements.
Approved by the Board on October 30, 2010 and signed on its behalf by:

Notes
9
10

30.06.2010

30.06.2009

404,721,663

287,600,628

403,876,849
844,814

286,755,814
844,814

138,765,821

126,910,342

62,840,545
74,284,958
1,640,318

61,720,585
62,286,268
2,903,489

11
12
13
Tk.

14
15
16

17
18
19
20
Tk.

543,487,484

Tk.

414,510,970

190,322,179

192,429,353

178,678,000
8,162,461
2,802,178
679,540

178,678,000
8,162,461
4,302,178
1,286,714

72,045,208

92,765,412

72,045,208

92,765,412

281,120,097

129,316,205

254,051,301
4,446,147
4,754,849
17,867,800

109,475,877
8,710,903
2,195,525
8,933,900

543,487,484
106.52

Tk.

414,510,970
107.70

Mahmudul Hoque
Hubbun Nahar Hoque
Managing Director
Director

M. Abul Kalam Mazumdar

Director
As per our report of even date.

Dhaka

October
30, 2010

Ata Khan & Co.

Chartered Accountants

Page 24

Anlima Yarn Dyeing Limited

Profit and Loss Account

For the year ended June 30, 2010

Notes
NET REVENUE (TURNOVER) FROM SALES
Cost of Sales
GROSS PROFIT
OPERATING EXPENSES
Administrative Expenses
Marketing Expenses

PROFIT FROM OPERATIONS

Financing Cost

21

2009-2010
TK.

22

Basic Earning Per Share (Par value Tk. 100/-)

Number of shares used to compute EPS
Accounting Policies (Note - 5).
Accompanying notes are integral part of the Financial Statements.
Approved by the Board on October 30, 2010 and signed on its behalf by:

221,571,751

TK.

150,724,959

(176,257,401)

(123,247,478)

45,314,351

27,477,481

26

(12,009,376)

(11,546,032

27

(2,970,805)

(2,511,184)

(14,980,181)

(14,057,216)

28

Other Income
Contribution to Workers Profit Participation / Welfare Fund
NET PROFIT BEFORE TAX
Provision for Income Tax
NET PROFIT AFTER TAX FOR THE YEAR

2008-2009

29

31

30,334,170

13,420,265

(13,585,773)

(13,163,522)

16,748,397

256,743

2,720,222

799,751

19,468,619

1,056,494

926,706

50,310

18,541,913

1,006,184

2,781,287

150,298

15,760,626

855,256

TK.

8.82
1,786,780

TK.

0.48
1,786,780

Mahmudul Hoque
Hubbun Nahar Hoque
Managing Director
Director

M. Abul Kalam Mazumdar

Director
As per our report of even date.

Dhaka

October 30, 2010

Ata Khan & Co.

Chartered Accountants
Page 25

Anlima Yarn Dyeing Limited

Statement of Changes in Equity
For the year ended June 30, 2010

Balance as on June 30, 2009

Tk.
Transferred from Dividend Equalisation Reserve
Net Profit for the year transferred from
Profit and Loss Account

Proposed Dividend for 2009-10
Balance as on June 30, 2010
Tk.

Share

Tax Holiday

Dividend Equal-

Retained

Total

Capital

Reserve

ization Reserve

Earnings

Equity

178,678,000

8,162,461

4,302,178

1,286,714
1,500,000

192,429,353

(1,500,000)

15,760,626

15,760,626

(17,867,800)

(17,867,800)

679,540

190,322,179

178,678,000

8,162,461

2,802,178

Statement of Changes in Equity

For the year ended June 30, 2009
Share

Tax Holiday

Dividend

Retained Earn-

Total

Capital

Reserve

Equalization

ings

Equity

Reserve

Balance as on June 30, 2008

Tk.

178,678,000

Transferred from Dividend Equalisation Reserve

8,162,461

5,802,178

7,865,358

(1,500,000)

1,500,000

200,507,997
-

Net Profit for the year transferred

from Profit and Loss Account

Proposed Dividend for 2008-2009

Balance as on June 30, 2009
Figures in brakets indicate deductions.

Tk.

178,678,000

8,162,461

4,302,178

855,256

855,256

(8,933,900)

(8,933,900)

1,286,714

192,429,353

Accompaying notes are integral part of the Financial Statements.

Approved by the Board on October 30, 2010 and signed on its behalf by:

Mahmudul Hoque
Hubbun Nahar Hoque
Managing Director
Director

M. Abul Kalam Mazumdar

Director
As per our report of even date.

Dhaka
October 30, 2010

Ata Khan & Co.

Chartered Accountants

Page 26

Anlima Yarn Dyeing Limited

Cash Flow Statement

For the year ended June 30, 2010

30.06.2010

Cash Flow from Operating Activities:

Cash Collection from Customers
Cash Payment for Cost and Expenses
Cash Generated from Operations
Interest paid
Income Tax Paid

Tk.

Net Cash Generated from Operations

Cash Flow from Investing Activities:
Construction of Factory Building
Purchase of Plant & Machinery
Purchase of Electrical & Office Equipment
Net Cash Used in Investing Activities
Cash Flow from Financing Activities:
Short Term Loan - Cash Credit Received
Long Term Loan Repayment
Payment of Dividend (Note-33)
Net Cash Generated from Financing Activities
Net Increase/(Decrease) in Cash and Cash Equivalent

212,293,283

144,751,104

(174,969,951)

(121,997,566)

37,323,332

22,753,538

(17,965,291)
(382.772)

(12,255,554)
-

18,975,269

10,497,984

(16,095,370)

(55,500)

(115,463,664)

(60,752,917)

(2,949,374)

(1,863,762)

(134,508,408)

(62,672,179)

144,575,424

(329,371)

(20,720,204)

58,582,605

(9,585,252)

(3,718,543)

114,269,968

54,534,691

(1,263,171)

2,360,496

2,903,489

Cash and Cash Equivalent at the beginning of year

Tk.

Cash and Cash Equivalent at the closing of year

1,640,318

Net Operating Cash Flow per Share

Figures in braket indicate deductions.
Accompanying notes are integral part of the Financial Statements.
Approved by the Board on October 30, 2010 and signed on its behalf by:

Mahmudul Hoque

30.06.2009
Tk.

Hubbun Nahar Hoque

542,993

Tk.

2,903,489

10.62

5.88

M. Abul Kalam Mazumdar

Managing Director
Director

Director
As per our report of even date.

Dhaka
October 30, 2010

Ata Khan & Co.

Chartered Accountants

Page 27