Monno Agro & General Machinery Ltd. Monno Agro & General Machinery Ltd.

Monno Agro & General Machinery Ltd. Monno Agro & General Machinery Ltd.
Islampur, Dhamrai, Dhaka-1350 Islampur, Dhamrai, Dhaka-1350 Islampur, Dhamrai, Dhaka-1350
BALANCE SHEET PROFIT & LOSS ACCOUNT STATEMENT OF CASH FLOW
As at March 31, 2022 for the 3rd Quarter ended March 31, 2022 for the year ended March 31, 2022
(Unaudited) (Unaudited) (Unaudited)

(Figure in Thousand) (Figure in Thousand) (Figure in Thousand)

31.03.2022 30.06.2021 Particulars 01.07.2021 to 01.07.2020 to 01.01.2022 to 01.01.2021 to Particulars July 2021 to July 2020 to
Particulars Note
Un Audited (Audited) 31.03.2022 31.03.2021 31.03.2022 31.03.2021 March 31' 2022 March 31' 2021

ASSETS Revenue 82,893 73,642 32,323 25,404 Cash Flows from Operating Activities: (6,206) (61,892)
NON-CURRENT ASSETS 23,315 26,228 Cost of Goods Sold (68,254) (58,907) (26,666) (20,303) Cash Receipts from Customers and Others 81,700 57,963
Property, Plant and Equipment
23,315 26,228 Gross Profit 14,639 14,735 5,657 5,101 Cash Paid to Suppliers (71,951) (104,874)
At cost Less Depreciation
Cash Paid to Employees and others (11,654) (10,454)
Operating Expenses (5,967) (3,620) (2,284) (1,114) Interest Paid /Income Tax Paid/Deducted at source (4,301) (4,527)
Administrative Expenses (5,015) (2,568) (1,903) (763) Cash Flows from Investing Activities - (6,488)
CURRENT ASSETS 82,607 77,847 Selling and Distribution Expenses (952) (1,052) (381) (351) Acquisition of Assets - (6,488)
Inventories 2 28,830 23,222 Profit from Operations 8,672 11,115 3,373 3,987
Trade & other Receivables 31,345 30,152 Finance cost (3,237) (4,051) (1,105) (1,005) Cash Flows From Financing Activities: 4,676 62,297
Advance, Deposits & Pre-payments 3 20,734 20,853 Net Profit/(Loss) -Before contribution to WPPF 5,435 7,064 2,268 2,982 Increase/Decrease in Long Term Borrowings - -
Cash and Cash Equivalents 1,698 3,620 Contribution to WPPF & WWF (259) (336) (108) (142) Increase/ (Decrease) in Short Term Borrowings 6,672 64,167

TOTAL ASSETS 105,921 104,075 Net Profit/(Loss) - Tax 5,176 6,728 2,160 2,840 Dividend Paid - (1,995) (1,870)

EQUITY AND LIABILITIES Income Tax Provision (1,165) (1,682) (486) (639) Deferred Liability - -
Provision for deferred Tax (24) (949) (3) (929)
SHAREHOLDERS' EQUITY 41,216 37,228 Net Profit after Tax -Transferred to statement of changes in equity 3,988 4,097 1,671 1,272 Increase/(Decrease) in cash & cash equivalents (1,530) (6,083)
Issued and Paid-up Share Capital 27,324 27,324 Basic Earning per share(Per share valueTk.10.00) (Diluted) 1.46 1.50 0.61 0.47 Cash and Cash Equivalents at Beginning of year 3,228 9,311
Revenue Reserve & Surplus 13,892 9,904 Cash and Cash Equivalents at end of the period 1,698 3,228
STATEMENT OF CHANGES IN EQUITY Net operating cash flows per share @ 10.00 (Diluted) (2.27) (22.65)
NON-CURRENT LIABILITIES - - For the 3rd Quarter ended March 31, 2022
Long Term Borrowing (Secured) - - Unaudited (Figure in Thousand)
- Dividend STATEMENT OF CHANGES IN EQUITY
Proposed Total As on
Particulars Share Capital Equalisation General Reserve Retained Earning
Reserve
Dividend 31.03.2022 For the 3rd Quarter ended March 31, 2021
CURRENT LIABILITIES 64,706 66,847 Dividend General Retained Total Reserved Total as on
Balance, July 01, 2021 27,324 - 3,794 6,110 - 37,228 Particulars Share Capital Equalisation Fund Reserve Earning & Surplas 31.12.2020
Short Term Borrowings 33,206 27,983
Balance, 01.07.20 24,840 - 3,794 6,835 10,629 35,469
Bonas Share Issued during the year - - - - - -
Trade & other Payables 15,169 23,600 10% Bonas Share 2,484 - - (2,484) (2,484) -
10% Cash
Unclaimed Dividend 750 1,189 Cash Dividend Declared for the
- - - (1,558) 1,558 - DividendDeclared - - - (2,484) (2,484) (2,484)
year 2020-2021
Provision for Deferred Tax 1,195 1,170 the year-2019-2020
10% Cash
Net Profit/(Loss) for the
Provision for Income Tax 13,505 12,340 - - - 3,988 - 3,988 DividendDeclared - - - 4,097 4,097 4,097
period the year-2019-2020
Liabilities for other Finance 4 881 565 At the end of half
At the end year March 31, 2022 27,324 - 3,794 8,540 1,558 41,216 27,324 - 3,794 5,964 9,758 37,082
year March 31, 2021
Total Liabilities & Share holders' equity 105,921 104,075

Net Assets Value per share 15.09 13.62 Total number of shares @ Tk. 10.00 each 2,732 Total number of shares @ Tk. 10.00 Each 2,732

Share holders' equity per share Taka 15.09 Share holders' equity per share Taka 13.57

ACTING CHIEF FINANCIAL OFFICER COMPANY SECRETARY DIRECTOR MANAGING DIRECTOR CHAIRMAN
 Monno Agro & General Machinery Ltd. Monno Agro & General Machinery Ltd. 3rd Quarter Accounts
st
Islampur, Dhamrai, Dhaka-1350 Islampur, Dhamrai, Dhaka-1350 as on the 31 March, 2022
NOTES TO THE ACCOUNTS NOTES TO THE ACCOUNTS (Unaudited)
for the 3rd Quarter ended March 31, 2022 for the 3rd Quarter ended March 31, 2022
(Unaudited) (Unaudited)
1. Accounting policies and methods of computation followed same as those were adopted in the case
(Figure in Thousand)
of financial statements for the period ended 31 March, 2022.
31st March, 30th June,
2022 2021

(Figure in Thousand) 4. Liability for other Finance : (As required under rule 13 of the
31 March, 2022 30th June, 2021 i) Security deposit 5 5 Securities and Exchange Rule, 1987)
2 Inventories : &

I) Raw Materials 5,527 4,023 ii) Tax/Vat deducted at source 876 560 (Listing Regulation 17 (2) of Dhaka Stock Exchange
II) Finished Goods 19,553 16,054 (Listing) Regulations, 2015)
III) Work-in-Process 1,401 849 881 565
IV) Stock of spare parts 2,349 2,296
V) Material -In-Transit - -
Total : 28,830 23,222
** Net Asset Value (NAV) Per Share:
3 Advance, Deposits and Pre-Payments : The Inventory of the company has Increased during the period ,as a result current Assets of
a) Advance : the company has increased significantly. Therefore Net Asset Value (NAV) per share
incresed from the last period.

I) Advance Payment of Income Tax 16,069 15,299

II) Other advances 72 588 ** Earning Per Share(EPS):
16,141 15,887 Operating Expenses of the company has increased from the last period, as such, the net
profit after tax has also decreased.Therefore ,the Earning Per Share has decreased from the
b) Deposits : last period .
Security deposits 187 187
Earnest Money Deposit 2 2 ** Net Operating Cash Flows (NOCF) Per Share:
Value added tax 699 699 Cash flows of the company has increased due to Cash Received from customer has
888 888 increased and cash paid to suppliers has decreasedfor the last period.Therefore Net
Operating Cash Flows (NOCF) Per Share has increased.

c) Prepaid Insurance: 68 441

68 441

d) Group Current Account 3,637 3,637

Total (a+b+c+d) : 20,734 20,853 Monno Agro & General Machinery Ltd.
Islampur, Dhamrai, Dhaka-1350