AMBEEPHA Emphasis of Matter - Share market analysis of dhaka stock exchange, Bangladesh
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05 December, 2018 02:52 PM Source: Dhaka Stock Exchange

The auditor of the company has given the following "Emphasis of Matter" paragraph in the audit report of the company prepared for the year ended on 30 June 2018. Emphasis of Matter: i) The company has not properly complied with section 234 (l)(b) of Bangladesh Labor Law 2006 (as amended in 2013) of WPPF rules regarding distribution of the fund and interest payable thereon. ii) We refer to note-28 regarding Net Operating Cash Flow per share in which previous years' figure of Taka 10.33 has been reduced to Taka 7.59 (reduced 2.74 Taka per share) which was due to wrong treatment of some accounts. Note: 28.00 Net Operating Cash Flow per share for the year 2017-18: Cash flows from net operating activities as per Statement of Cash flows Tk. 18,626,052.00, Weighted average number of Ordinary shares outstanding during the year 2,400,000 and Net Operating Cash Flow per share Tk. 7.76. Net Operating Cash Flow per share for the year 2016-17: Cash flows from net operating activities as per Statement of Cash flows Tk. 18,225,025.00, Weighted average number of Ordinary shares outstanding during the year 2,400,000 and Net Operating Cash Flow per share Tk. 7.59. During the year, previous year's payment for costs, expenses & others in statement of cash flows have been rearranged by increasing Taka 6,573,133.00 and Tk. 7.76. Net Operating Cash Flow per share for the year 2016-17: Cash flows from net operating activities as per Statement of Cash flows Tk. 18,225,025.00, Weighted average number of Ordinary shares outstanding during the year 2,400,000 and Net Operating Cash Flow per share Tk. 7.59. During the year, previous year's payment for costs, expenses & others in statement of cash flows have been rearranged by increasing Taka 6,573,133.00 and

 

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