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Padma Meghna

Sales 5,721,365 3,467,491


A/P 52,603 65,210
A/P at Market Interest Rate 156 112
Cash and Equivalents 43,765 31,596
Interest Expenses 32,167 6,893
Preferred Stock 15,275 31,600
Tax Rate 0.34 0.31

Reformulated Balansheet (Similar as 4th EditionBook Pg. 298)

Padma Meghna
Operating Assets
Working Capital 28,606.83 17,337.46
A/R less Allowance for doubtful A/C 87,947.00 21,128.00
Inventories 121,228.00 1,284.00
Prepaid Expenses 461.00 63.00
Deferred Income Tax 182.00 324.00
PPI 486,237.00 328,734.00
Intangible Assets 63,179.00 26,502.00
Goodwill 8,517.00 1,560.00
Leased Assets 265,308.00 2,312.00
Other Assets 1,310.00 308.00
Unearned Compensation 35,786.00 2,830.00
Total Operating Assets 1,098,761.83

Operating Liabilities
A/P Non Interest Bearing 52,447.00 65,098.00
Accrued Liabilities 86,964.00 53,642.00
Income Tax Payable 65,944.00 36,748.00
Deferred Income Tax 6,485.00 2,134.00
Other Liabilities 982.00 4,294.00
Total Operating Liabilities 212,822.00

Net Operating Assets 885,939.83

Financial Assets
Cash & Equivalents 15,158.175 14,258.55
Short Term Investments 15,524.00 2,287.00
Total Financial Asset 30,682.18

Financial Liabilities
Current portion of LT debt 23,105.00 2,674.00
N/P 178,653.00 45,295.00
A/P Interest Bearing 156.00 112.00
LT Debt 123,734.00 10,370.00
Preferred Stock 15,275.00 31,600.00
Total Financial Libilities 340,923.00

Net Financial Assets -310,240.83


Common Shareholder's Equity 575,699.00 \

Reformulated Owner's Equity (Similar As 4th Edition Book Page 261)


Padma Meghna
Transaction with Owner(Book Pg. 261)
Beginning Balance 151,625.00
Stock Issued for Stock Option 128,156.00 223,541.00
Share Premium 55,230.00 65,850.00
183,386.00
Conversion of Bond 81,625.00 65,283.00
26,208.00 35,635.00
107,833.00
Stock Issued to Employees 378.00
Share Repurchase -56,721.00
Cash Dividends -68,203.00
318,298.00
Comprehensive Income
Net Income Reported 95,887.00
Currency Translation Gain 236.00
Gainning on Hedging 121.00
96,244.00
414,542.00

Reformulated Income Statements (Similar As 4th Edition Book Pg. 309)


Padma Meghna
Sales Revenue 5,721,365.00
Cost of Goods Sold 3,103,692.00
Gross Profit 2,617,673.00
Operating Expenses
Admin Expense 1,235,328.00 624,134.00
Marketing Expense 878,563.00 237,827.00
Other Expense 326,712.00 206,321.00
2,440,603.00
Operating Income from Sale Before Tax 177,070.00

Tax
Tax as reported 49,267.00 104,566.00
Tax on financial assets -10,936.78 -2,343.62
38,330.22
Operating Income from Sale After Tax 138,739.78

Effect of Accounting Change 251.00 172.00


Currency Translation Gain 236.00 124.00
Hedging Gain (losses) 121.00 -31.00
608.00
Operating Income After Tax 139,347.78 0.00 0.00

Interst Expense 32,167 6,893


Less: Tax Effect -10,936.78 -2,343.62
21,230.22
Preferred Stock Dividend 1,527.50
Comprehensive Income 116,590.06
Sir 34% dhoreche 2tai

298)

Meghna

402,382.46

161,916.00

240,466.46

16,545.55
90,051.00
Workings
-73,505.46
166,961.00 Beginning Balance of OE
Common Stock Reported 149490 367937
Add: Dividends Payable 2135 1876
age 261) 151625 369813
Meghna

369,813.00 Ending Balance of OE


Common Stock Reported 412671 855271
Add: Dividends Payable 1938 1771
289,391.00 Less: Stock Base Compensation -67 -36
414542 857006
Cash Dividend
100,918.00 This year cash dividend 68006 127300
227.00 Beginning Dividend 2135 1876
-7,600.00 Ending Dividend 1938 1771
-127,405.00 Cash Dividend 68203 127405
625,344.00
Issuance of Stock to Employees 380 230
231,569.00 Forfeiture od\f share from Emplyees 2 3
124.00 Stock Issued to Employees 378 227
-31.00
231,662.00
857,006.00

k Pg. 309)
Meghna
3,467,491.00
2,056,353.00
1,411,138.00

1,068,282.00
342,856.00
102,222.38
240,633.62

265.00
240,898.62

4,549.38
3,160.00
233,189.24

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