1. Do the Transaction Analysis from the above income statement and Balance Sheet

Taufika Foods and Agro Industries Limited Statement of Financial Position As at 30 June 2020 PARTICULARS NOTES 30-Jun-20 Amount in Taka 30 June, 2019 ASSETS: A. Non-current Assets Property, Plant & Equipments ROU Assets Intangible Assets Capital Work-in-progress Investment 1,075,014,606 1,062,410,969 1,189,064,839 904,292,073 271,982,626 738,640 4.00 4.01 5.00 6.00 7.00 1,011,625 11,592,013 12,051,500 693,595,747 264,612,631 268,775,026 B. Current Assets Inventories Trade & Other Receivables Inter-company Receivables Advance, Deposits & Prepayments Cash and Cash Equivalents 8.00 9.00 10.00 11.00 12.00 552,815,755 218,927,157 220,208,469 4,820,000 50,029,126 58,831,003 55,633,223 104,574,867 TOTAL ASSETS (A+B) 1,882,660,586 1,627,830,362 EQUITIES & LIABILITIES: C. Shareholders' Equity Share Capital Share Money Deposit Retained Earnings 701,050,672 550,000,000 13.00 14.00 15.00 424,813,632 65,450,000 270,000,000 89,363,632 151,050,672 D. Non-current Liabilities Deferred Tax Liability Long-term Loan Lease Liability 16.00 17.00 18.00 746,056,418 64,656,247 462,409,397 218,990,774 782,307,889 62,882,919 470,464,036 248,960,934 E. Current Liabilities Current Portion of Long-term Loan Current Portion of Lease Loan Short-Term Loan Trade & Other Payables Liabilities for Expenses Provision for WPPF Provision for Income Tax 17.00 18.00 19.00 20.00 21.00 22.00 23.00 435,553,496 132,116,971 56,658,657 83,709,500 91,224,736 15,846,626 8,775,549 47,221,457 420,708,841 134,418,296 62,240,233 123,426,553 52,284,158 14,143,704 8,708,433 25,487,463 Total Equity & Liabilities: 1,882,660,586 1,627,830,362 Taufika Foods and Agro Industries Limited Statement of Profit or Loss and other Comprehensive Income For the period from 1 July 2019 to 30 June 2020 Amount in Taka PARTICULARS NOTES 30 June, 2020 30 June, 2019 Sales Less: Cost of Goods Sold Gross Profit 24.00 25.00 942,869,150 552,392,597 390,476,553 922,889,785 537,504,916 385,384,869 Operating Expenses: Administrative Expenses Marketing Expenses 26.00 27.00 149,280,037 18,701,781 130,578,256 134,508,705 13,564,960 120,943,746 Operating income 241,196,516 250,876,164 Financial Expenses 155,147,618 161,134,907 Finance cost 28.00 155, 147,618 161,134,907 Profit before other income 86,048,898 89,741,257 Other Income 29.00 3,455,781 6,102,220 Net profit before WPPF 89,504,679 95,843,477 Provision for WPPF 22.00 4,262,128 4,563,975 Net Profit Before Tax 85,242,551 91,279,501 Income Tax Expense Current Tax Deferred Tax 23.00 16.00 23,189,490 21,733,994 1,455,496 29,634,215 23,173,852 6,460,363 Net Profit after Tax 62,053,062 61,645,286 Other Comprehensive Income Total Comprehensive Income 62,053,062 61,645,286 Earnings per Share (Per value Tk. 10) 1.31 10.05 Taufika Foods and Agro Industries Limited Statement of Financial Position As at 30 June 2020 PARTICULARS NOTES 30-Jun-20 Amount in Taka 30 June, 2019 ASSETS: A. Non-current Assets Property, Plant & Equipments ROU Assets Intangible Assets Capital Work-in-progress Investment 1,075,014,606 1,062,410,969 1,189,064,839 904,292,073 271,982,626 738,640 4.00 4.01 5.00 6.00 7.00 1,011,625 11,592,013 12,051,500 693,595,747 264,612,631 268,775,026 B. Current Assets Inventories Trade & Other Receivables Inter-company Receivables Advance, Deposits & Prepayments Cash and Cash Equivalents 8.00 9.00 10.00 11.00 12.00 552,815,755 218,927,157 220,208,469 4,820,000 50,029,126 58,831,003 55,633,223 104,574,867 TOTAL ASSETS (A+B) 1,882,660,586 1,627,830,362 EQUITIES & LIABILITIES: C. Shareholders' Equity Share Capital Share Money Deposit Retained Earnings 701,050,672 550,000,000 13.00 14.00 15.00 424,813,632 65,450,000 270,000,000 89,363,632 151,050,672 D. Non-current Liabilities Deferred Tax Liability Long-term Loan Lease Liability 16.00 17.00 18.00 746,056,418 64,656,247 462,409,397 218,990,774 782,307,889 62,882,919 470,464,036 248,960,934 E. Current Liabilities Current Portion of Long-term Loan Current Portion of Lease Loan Short-Term Loan Trade & Other Payables Liabilities for Expenses Provision for WPPF Provision for Income Tax 17.00 18.00 19.00 20.00 21.00 22.00 23.00 435,553,496 132,116,971 56,658,657 83,709,500 91,224,736 15,846,626 8,775,549 47,221,457 420,708,841 134,418,296 62,240,233 123,426,553 52,284,158 14,143,704 8,708,433 25,487,463 Total Equity & Liabilities: 1,882,660,586 1,627,830,362 Taufika Foods and Agro Industries Limited Statement of Profit or Loss and other Comprehensive Income For the period from 1 July 2019 to 30 June 2020 Amount in Taka PARTICULARS NOTES 30 June, 2020 30 June, 2019 Sales Less: Cost of Goods Sold Gross Profit 24.00 25.00 942,869,150 552,392,597 390,476,553 922,889,785 537,504,916 385,384,869 Operating Expenses: Administrative Expenses Marketing Expenses 26.00 27.00 149,280,037 18,701,781 130,578,256 134,508,705 13,564,960 120,943,746 Operating income 241,196,516 250,876,164 Financial Expenses 155,147,618 161,134,907 Finance cost 28.00 155, 147,618 161,134,907 Profit before other income 86,048,898 89,741,257 Other Income 29.00 3,455,781 6,102,220 Net profit before WPPF 89,504,679 95,843,477 Provision for WPPF 22.00 4,262,128 4,563,975 Net Profit Before Tax 85,242,551 91,279,501 Income Tax Expense Current Tax Deferred Tax 23.00 16.00 23,189,490 21,733,994 1,455,496 29,634,215 23,173,852 6,460,363 Net Profit after Tax 62,053,062 61,645,286 Other Comprehensive Income Total Comprehensive Income 62,053,062 61,645,286 Earnings per Share (Per value Tk. 10) 1.31 10.05