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PRESENTATION ON AUDITING
TOPIC: EXTERNAL AUDIT REPORT ANALYSIS
PRESENTED BY:
MD.EMON PATWARY
ID NO: 1434
FBA, USTC
• AUDIT REPORTS AND FINANCIAL STATEMENTS.
• INCREMENT ANALYSIS INCOME STATEMENTS.
• INCREMENT ANALYSIS OF BALANCE SHEET.
• RATIONAL ANALYSIS.
• FIND OUT THE RISK.
Contents of presentation:
Particular
s
2014 (tk) 2013 (tk) Increase
/
Decrease
%
Sales revenue 11,206,885,677 10,490,699,09
4
716,186,583 7%
Cost of sales 6,102,694,323 5,651,898,878 450,795,445 8%
Gross Profit 5,104,191,354 4,838,800,216 265,391,138 5%
Incremental analysis of Income statement
Particular
s
2014 (tk) 2013 (tk) Increase
/
Decrease
%
Total Assets 29,000,525,961 27,470,751,802 1,529,774,159 6%
Account
receivables
1,397,498,648 1,249,434,697 148,063,951 12%
Account payable 357,710,839 383,170,553 25,459,714 7%
Incremental analysis of Balance sheet
Rational analysis
Formula 2014 (tk) 2013 (tk) %
GP÷REVENUE
5,104,191,354÷11,206,885,677
= 0.46
4,838,800,216÷10,490,699,0
94
= 0.46
0%
Formula 2014 (tk) 2013 (tk) %
PBIT÷REVENUE 2109555733÷11206885677
= 0.19
2,093,594,171÷1,049,069,994
= 0.20
5%
GP
NP
Formula 2014 (days) 2013 (days)
INVENTORY÷COS
×365
2,493,657,338÷6,102,694,323×3
65
= 149 days
2,411,881,986÷5,651,898,878×36
5
= 156 days
Formula 2014 (days) 2013 (days)
TRADE
RECEIVABLES ÷
CREDIT SALES
13,997,498,648÷11,206,885,677×
365
1,249,434,697÷10,490,699,094×
365
Inventory Tenure
TRD
Formula 2014 (days) 2013 (days)
TP÷COS ×365 357,710,839÷6,102,649,323×
365
= 21 days
383,170,535÷5,651,898,878×3
65
= 25 days
TPD
PARTICULARS RISK- YES / NO RISK TYPE DESCRIPTIONS
GP NO - 0% Ratio
NP NO - Only 5% difference
TNVENTORY
TENURE
NO - Only 7 days
difference
TRD NO - Only 3 days
difference
TPD NO Only 4 days
difference
RISK ANALYSIS
EXTERNAL AUDIT REPORT ANALYSIS OF BEXIMCO PHARMA

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EXTERNAL AUDIT REPORT ANALYSIS OF BEXIMCO PHARMA

  • 1.
  • 2. PRESENTATION ON AUDITING TOPIC: EXTERNAL AUDIT REPORT ANALYSIS PRESENTED BY: MD.EMON PATWARY ID NO: 1434 FBA, USTC
  • 3.
  • 4. • AUDIT REPORTS AND FINANCIAL STATEMENTS. • INCREMENT ANALYSIS INCOME STATEMENTS. • INCREMENT ANALYSIS OF BALANCE SHEET. • RATIONAL ANALYSIS. • FIND OUT THE RISK. Contents of presentation:
  • 5.
  • 6.
  • 7. Particular s 2014 (tk) 2013 (tk) Increase / Decrease % Sales revenue 11,206,885,677 10,490,699,09 4 716,186,583 7% Cost of sales 6,102,694,323 5,651,898,878 450,795,445 8% Gross Profit 5,104,191,354 4,838,800,216 265,391,138 5% Incremental analysis of Income statement
  • 8.
  • 9. Particular s 2014 (tk) 2013 (tk) Increase / Decrease % Total Assets 29,000,525,961 27,470,751,802 1,529,774,159 6% Account receivables 1,397,498,648 1,249,434,697 148,063,951 12% Account payable 357,710,839 383,170,553 25,459,714 7% Incremental analysis of Balance sheet
  • 10. Rational analysis Formula 2014 (tk) 2013 (tk) % GP÷REVENUE 5,104,191,354÷11,206,885,677 = 0.46 4,838,800,216÷10,490,699,0 94 = 0.46 0% Formula 2014 (tk) 2013 (tk) % PBIT÷REVENUE 2109555733÷11206885677 = 0.19 2,093,594,171÷1,049,069,994 = 0.20 5% GP NP
  • 11. Formula 2014 (days) 2013 (days) INVENTORY÷COS ×365 2,493,657,338÷6,102,694,323×3 65 = 149 days 2,411,881,986÷5,651,898,878×36 5 = 156 days Formula 2014 (days) 2013 (days) TRADE RECEIVABLES ÷ CREDIT SALES 13,997,498,648÷11,206,885,677× 365 1,249,434,697÷10,490,699,094× 365 Inventory Tenure TRD
  • 12. Formula 2014 (days) 2013 (days) TP÷COS ×365 357,710,839÷6,102,649,323× 365 = 21 days 383,170,535÷5,651,898,878×3 65 = 25 days TPD
  • 13. PARTICULARS RISK- YES / NO RISK TYPE DESCRIPTIONS GP NO - 0% Ratio NP NO - Only 5% difference TNVENTORY TENURE NO - Only 7 days difference TRD NO - Only 3 days difference TPD NO Only 4 days difference RISK ANALYSIS