23. উপকরণ
ইনপুট- কাচাাঁ মাল >>> ির্য-উপাত্ত(B/S,PL,CF)
টু লস্ , ন্ত্রপাতি- িাডব ওয়ার, সফট ওয়ার
আউটপুট- ফলাফল>>> তসিান্ত গ্রিন সংিান্ত
“Which is more important producing a
Baby, a Father or a Mother”.
38. LOVE
সিামরাই সেষ্ট মানব, সিামাদের আতবব াব/সৃতষ্ট করা িদয়দছ
মানুদষর কলযাদনর র্নয, সিামরা সৎ কাদর্র আদেে তেদব
এবং অসৎ কার্ সর্দক তবরি রাখদব।
-সুরা আল-ইমরান - 110
39.
40. সমীকরণ, সরে
Expansion of a Sum : 1 + 𝑥 𝑛 = 1 +
𝑛𝑥
1!
+
𝑛 𝑛−1 𝑥2
2!
+ ⋯
Area of Circle ∶ 𝐴 = 𝜋𝑟2
বীর্গতনদিসরে: 𝑎 + 𝑏 2
= 𝑎2
+2ab +𝑏2
Accounting Equation:
A= E or A = L + propritorship
41. Ratio analysis Equation
Current Ratio =
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑎𝑠𝑠𝑒𝑡𝑠
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠
Quick Ratio =
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑎𝑠𝑠𝑒𝑡𝑠 −𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑖𝑒𝑠
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠
Debt-Equity Ratio =
𝐿𝑜𝑛𝑔 𝑇𝑒𝑟𝑚 𝐷𝑒𝑏𝑡
𝐸𝑞𝑢𝑖𝑡𝑦
Inventory Turnover =
𝐶𝑜𝑠𝑡 𝑜𝑓 𝑔𝑜𝑜𝑑𝑠 𝑠𝑜𝑙𝑑
𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦
42. >>
Return on sales =
𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒
𝑆𝑎𝑙𝑒𝑠
Return on assets=
𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒
𝑇𝑜𝑡𝑎𝑙 𝑎𝑠𝑠𝑒𝑡𝑠
Return on equity=
𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒
𝐸𝑞𝑢𝑖𝑡𝑦
Working Capital Turnover Ratio =
𝑁𝑒𝑡 𝑆𝑎𝑙𝑒𝑠
𝑁𝑒𝑡 𝑤𝑜𝑟𝑘𝑖𝑛𝑔 𝑐𝑝𝑖𝑡𝑎𝑙
43. তসতরয়াল,
--
SPREAD SHEET Page 01 of 02
Audited or Unaudited Audited Audited Unaudited
Insert Date of Financials 31-Dec-2010 31-Dec-2009 31-Dec-2009
Inter no. of Months in Financial Period 12 Mths 12 Mths 12 Mths
ASSET TYPE
1 CASH ON HAND AND BANK BALANCE 330 2.55% 13,300 0.00% 24,700 18.27%
2 L/C MARGIN 0 0.00% 0 0.00% 0.00%
3 FIXED DEPOSITS /MARKETABLE SECURITIES 0 0.00% 4,000 0.00% 7,600 5.49%
4 ACCOUNT RECEIVABLE - TRADE 600 4.63% 7,000 0.00% 10,000 9.62%
5 ACCOUNT RECEIVABLE - OTHER 0 0.00% 0 0.00% 0.00%
6 0 0.00% 0 0.00% 0.00%
7 0 0.00% 0 0.00% 0.00%
8 GOODS-IN-TRANSIT 0 0.00% 0 0.00% 0.00%
9 INVENTORY 2,500 19.30% 8,800 0.00% 9,000 12.09%
10 0.00% 0 0.00% 0.00%
Tk. in "000"NAME OF COMPANY : MS Lubna Pharmacutical Ltd.
%% %
Auditor
Analyst's Name
Year ended on
Period (in Mos)
44. তসতরয়াল,
SL.No.
1
CASH ON HAND AND BANK
BALANCE
330
2 L/C MARGIN 0
3
FIXED DEPOSITS /MARKETABLE
SECURITIES
0
4 ACCOUNT RECEIVABLE - TRADE 600
5 ACCOUNT RECEIVABLE - OTHER 0
6 0
7 0
8 GOODS-IN-TRANSIT 0
9 INVENTORY 2,500
10
8+9+10 11 TOTAL INVENTORY 2,500
12
13
45. তসতরয়াল,
No.
27 SHORT TERM BANK BORROWING 700
28
CURRENT FUNDED PORTION OF TERM DEBT
(CMLTD)
0
29 ACCOUNT PAYABLE - TRADE 430
30 ACCRUED ITEMS 0
31
PROVISION FOR INCOME TAXES, DEF. I/T
LIABILITIES
0
32 ADVANCE PAYMENT 0
33 DIVIDENDS PAYABLE 0
34 0
35 ALL OTHER CURRENT LIABILITIES 0
27 TO 35 36 TOTAL CURRENT LIABILITIES 1,130
46. তসতরয়াল,
52 GROSS SALES 12,000
53 LESS : SALES RETURN 0
54 LESS : VAT 0
55 0
52-53-54-55 56 NET SALES 12,000