ABACUS

V/c)RLDVIDE
I
I
NDEPENDEffffiER

Private & Confidential

Auditor's Report & Financial State

Bangladesh Sugar and F* Industries Corpo

3, Dilkusha, Commerciai Area
Motijheel, Dhaka-1000

For the Year Ended June 30,2024.

Knnu & Go.

kvtZenln Accountants
Ch artered

Branch Office:
Gorporate Office:
& Sultana Tower (Level-12, 2 No' Kdlabagan'
Uome Town Apartments (Flat-C, Level-15
Mirpur Road, Dhanmondi, Dhaka-1205
Flat-B, Level-13) 87, New Eskaton Road,
Mobile: 01726-339892
[Link],Mobile:01713-013955
r iA- E-rnail. mahmr rdkzkcbd@[Link]
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FleqR{ ?tl{qv 6$t( ABACUS

Ktzt Zurn [Link] & Co. WORLDW DE
Chartered Accountants INDEPENDE].n MEMBER
In Practice Since 1980

a We observed that the management failed to pay the interest charge of Bank CC Hypo Loan. As a
result, interest expenses would ino*ease day by day. It will increase liquidity crisis, and it will
decrease profi tability.

Other Information:
Management is responsible for the other ihformation comprises a1l of the information in the Annual
Report but does not include the financial statement and our auditor's report thereon.

Our opinion on the financial statement does not cover the other information and we do not express
any form ofassurance conclusion thereon.
In connection with our audit of the financial statements. Our responsibility is to read the other
information and, in doing so, consider whether the other information is materially misstated. If, based
on the work we have performed, we conclude that there is a material misstatement of this other
information; we are required to report that fact.

Responsibilities of Management and Those Charged with Governance for the Financial
Statements

Management is responsible for the preparation and fair presentation of the financial statements in
accordance with other applicable laws and regulations and for such internal control as
management determines is necessaty to enable the preparation of financial statements that are free
>i from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is responsible for assessing the corporation
ability to continue as a going concern, disclosing, as applicable, matters related to going concern
and using the going concern basis of accounting unless management either intends to tiquidate the
al
Institute or to cease operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the corporation financial reporting
process.

Auditors' Responsibilities for the Audit of the tr'inancial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a
whole are free from material misstatement, whether due to fraud or error, and to issue an auditors'
report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a
guarantee that an audit conducted in accordance with iSAs will always detect a material
misstatement when it exists. Misstatements can arise from fraud or error and are considered
material if, individually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs, we exercise professional judgment and maintain
professional skepticism throughout the audit. We also:

. Identiff and assess the risks of material misstatement of the financial statements, whether due
to fraud or error, design and perform audit procedures responsive to those risks, and obtain
audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of
not detecting a material misstatement resulting from fraud is higher than for one resulting
from error, as fraud may involve collusioir, forgery, intentional omissions, misrepresentations,
or the override of internal control.

Head Office:
Home Town Apafiments (FlarC, Level-15 & Flat-B. Level-l3). 87. New Eskaton Road, ffi Sultana Tower(Level-12). 2No. Kalabagan, Mirpur Road,
 +lqqR{ ?tl{ qv cst(
ABACUS
Klzr Z*un KmN & Co.
Chartered Accountants
In Practice Since 1980
flllr WORLDWIDE
TNDE"ENDEITT tttEMBER

. Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances.
. Evaluate the appropriateness of accounting policies used and the reasonableness of
accounting estimates and related disclosures made by management.
. Conclude on the appropriateness of management's use of the going concern basis of
accounting and, based on the aUdit evidence obtained, whether a material uncertainty
exists related to events or conditions that may cast significant doubt on the Institute's
ability to continue as a going conceffl. If we conclude that a material uncertainty exists,
we are required to draw affention in our auditor's report to the related disclosures in the
financial statements or, if such disclosures are inadequate, to modify our opinion. Our
conclusions are based on the audit evidence obtained up to the date of our auditor's
report. However, future events or conditions may cause the corporation to cease to
continue as a going concern.
. Evaluate the overall presentation, structure and content of the financial statements,
including the disclosureso and whether the financial statements represent the underlying
transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit and significant audit findings, including any significant
deficiencies in internal control that we identify during our audit.

Report on other Legal and Regulatory Requirements

Subject to matters contained in the Basis for Qualified Opinion section, we also report that;

a) we have obtained all the information and explanations which to the best of our
knowledge and belief were necessary for the purpose of our audit and made due
verification thereof; except the areas mentioned in basis for qualification.

b) in our opinion, proper books of accounts as required by law have been kept by the
corporation so far as it appeared from our examination of these books; except the areas
mentioned in basis for qualification.

c) the statements of financial position and statements of profit or loss and other
comprehensive income dealt with by the report are in agreement with the books of
accounts and retums; except the areas mentioned in basis for qualification.

KaziZahir Khan & Co.,

Chartered Accountants
FRC # cAF-001-116

Place: Dhaka Md. N FCA

Dated: December 14, 2024
DVC : 241 21 4024A,4568 780 8 Managing

Home Tou'n Apartments (Fla!C, Level-15 & Flat-B, Level-13), 87, New Eskaton Road, ffi Sultana Tower(Level-12), 2No. Kalabagan, Mirpur Road,
4.,

KaziZahir Khan & Co

Chartered Accountants
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BANGLADESH SUGAR AND T'OOD INDUSTRIES CORPORATION

r); Statement of Financial position
{ As at June30,2024

Particulars Amount in Taka

Notes
June30,2024 June 30,2023
ASSETS
Non-current Assets
Propefty, Plant and Equipment 3.00 315,426,484 312,928,418
Intangible Assets 4.00 26,712 31,426
Capital Work in Progress 5.00
31s.453.r96 12,959.844
I nvestment
Investment on FDR Anx: C 655,495,460 390,8 1 2,500
Investment in Share Capital and Equity 6.00 1,026,995,386 1,026,995,386
Investment in all project 7.00 r,778,682,48s 1,778,682,485
Investment in Shares 8.00 260,000 260,000
Investment in Underway and other Project 9.00 9,362.787 9,362,787
3,470,796,119 13.1s8
Current Assets
Cument Accounts With Enterprise - Receivable 10.00 41,057,798,128 40,870,47 4,252
Current Accounts With inactive Enterprise 11.00 496,440,190 496,440,190
Current Accounts With Taken Back Enterprise
2,746,947 2,7 46,947
Stationary and Others Stock 12.00 182,257 356,060
Loan and Advance, Deposit. Receivables & prepayment 13.00 3,949,781,049 3,97 t,271,7 6t
Cash and Cash Equivalent 14.00 1,654,155 365,479,111
16,179,602,125 45,706,769,321
Total Assets
FUND AND LIAPILITIf,S
49- _J222s,gLe_
Fund
Shareholders' Fund 15.00 962,895,974 962,895,974
Government Fund Loans, Grants & Foreign Credit 16.00 5,145,866,735 5,145,866,735
Long- Ierm Liabilities For other Finance 17.00 628,182,215 628,182,215
6, 736,944,923 6,736,944,924
Non-current Liabilities
Bank Overdrafts (OD) 18.00 19,241,092,261 19,241,092,261
Ba* CC ({ypo)Loan 19.00 t7 17,232,597,308
J6,917,500,50t J6,J73,699,569
Current Liabilities
Curent Liabilities For Expense 20.00 49,519,288 35,274,624
Current Liabilities For Other Finance 21.00 2,185,066,573 2,177,956,110
Current Account With Enterprise - Payable 22.00 4,047,867,823 3,774,023,166
Current Account With Inactive Enterprise 23.00 9,832,858 9,832,858
Fund Received Against Disirrvested Enterprise 24.00 18,120.071 18,120.071
6,310,406,614 6,015,206,830
Total Fund and Liabilities
___i2fq4fq{q ____e221811,323_
The annexed notes from I to 55 and annexure A to B from an integral part ofthese hnancial statements.

7
N
DIRECTOR
in tetms of our separate report of even date.
6mn
(!ryrsi"dRE6T tffio
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(qfqeiol KaziZahir Khan & Co.,
RqqqFql'{f* Accountants
FRC #cAF-001-116

Place :Dhaka
Khan FCA
Date : December 14,2024
DY C : 24 121 40240AS 687808 240
Dhaka'1000 *
 KaziZahir Khan & Co.
Chartered Accountants

BANGLADESH SUGAR AND F'OOD INDUSTRIES CORPORATION

rl Statement of Income and Expenditure
For the year ended June 30, 2024
Amount In Taka
Particulars Notes
30-Jun-24 30-Jun-23
[Link] 349.0t3.736 357 -t49.164
Bank Interest Income
Sale of Tender Forms 542,350 600,200
Interest on House Building & Motor Cycle Loan
Sundry Receipts 33,073 447,874
Forfeiture on Security Deposit 1,551,473 10,500
Rental Income Office Building
H/O Overhead Charge to Enterprise ' 343,035,600 351,006,440
Sugar Dealership Renewal fee 3,851,240 5,094,750
B. EXPENDITURE 280,045,619 296,067,293

Special Benefit 6,llg,738

Basic Salaries 26 r19,555,334 1.49,665,394
Baisakhi Bhatta 1,976,369 2,295,695
Car Allowance 875,000 1,000,000
Entefiainment Expenses 24,000 21,600
Incentive Allowance 159,480 176,490
Mobile Phone Allowance 50,000 42,000
Telephone Encashment Al lowance 100,096 88,260
Provident Fund Contribution 27 8,724,396 8,796,149
House Rent Allowance 28 59,696,197 58,717,180
Medical Allowance' 29 4,098,856 3,945,307
Leave Pay & Gratuity 30 47,764,358 35,488,216
Bonus 31 19,945,540 29,850,033
Conveyance Allowance JZ 252,769 192,997
Education Allowance J5 1,427,040 7,298,163
Tiffin Allowance 34 168,136 729,709
Washing Allowance 35 41,190 38,820
Recreation Allowance 36 6,678,710 1,114,900
Charge Allowance 38 2,250 9,000
I
Sa1ary- Daily Basis 39 2,396,710 4,236,107
C. OTHER EXPENSE 68,969,117 61,082,471
Notification & Publicity Exp.
Audit Fees 100,000 100,000
Overtime 40 2,308,084 1,665,001
Travelling & Conveyance 4t 602,780 557 51q
Entertainment 42 722,633 869,753
Repairing & Maintenance-Office Building 1 551 5?{ 2,223,095
Repairing & Maintenance-Others 43 353,7 t8 434,699
Repairing & Maintenance-Vehicles 2,230,294 r,896,972
Repairing-Machineries 1,220,796 1,645,193
Training Expenses 44 146,535 76,400
Postal, Telephone & Internet Expenses 45 870,8I 1 501,282
Newspaper & Periodicals 46 157,286 168,593
Printing & Stationary 47 1,234,568 743,905
Rent, Rates & Taxes 48 4,196,337 t,393,074
Group lnsurance Premium 49 2,167,986 2,156,484

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 KaziZahir Khan & Co.
Chartered Accountants

Amount In Taka
Particulars Notes
$ 30-Jun-24 30-Jun-23
I
Legal Charges 54 162,000 272,820
Insurance Premium 55 1,129,360 1,225,038
Petrol & Diesel-Vehicles 4,781,840 4,693,834
Depreciation 23,854,893 19,862,265
Medical Expenses 162,470 742,484
Games, Sports & Welfare 995,120 725,000
Sundry Expenses including Honourium 428,662 1,157,875
Service Charges-Banani Quarter 1,569,140 2,256,8r4
Scholarship for Children 199,250 198,720
Staff Bus Rent 7,437 5
Total Expenditure (B+C) 349,013,736 357,149,764

The annexed notes from 1 to 55 and annexure A to B from an integral part ofthese financial statements.

t N
DIRECTOR
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in terms of our separate report of even date
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KaziZahir Khan & Co.,

Chartered Accountants
FRC #cAF-001-116

Place : Dhaka Md.

Date : December 14,2024
DY C: 24121 40240AS687808 o

Dhaka'1000

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 KrziZahir Khan & Co.
Chartered Accountants

il Statement of Cash flows

For the year ended June 30, 2024
Amount in Taka
Particulars 30-Jun-23
30-Jun-24

Net Cash Provided from Operating Activities:

Net Profit (loss)
Add: Depreciation 23,854,893 19,862,265
23,854,893 19,862,265
Net Profit /(loss) after: Depreciation

Changes in Working CaPital:

(2,471,597,777)
Increase/(Decrease) in Bank Overdraft
443,810,932 456,264,282
Increase/(Decrease) in Bank Loan (CC)
14,244,665 3,779,354
Increase/(Decrease) in Current Liabilities for Expense
7,110,463 178,358,542
Lrcrease/(Decrease) in Current Liabilities for Other Finance
273,844,657 576,531,827
Increase/(Decrease) in Current Account With Enterprise
136,038,845
Increase/(Decrease) in Work in Progress-Building
lncrease/(Decrease) in Current Account With Disinvested Enterprise
(Increase)/Decrease in Underway and Other Projects
(t87,323,877) I ,460,7 l7 ,301
(Increase)/Decrease in Current Account With Enterprise
(Increase)/Decrease in Current Account With Disinvested Enterprise
ll0,42l
1',73,803 90,441
(Increase)/Decrease in Stationary and Others Stock
21,490,712 (15,103
(Increase)/Decrease in Loan, Advance, Deposit & Prepayment
573,351,355 189,422

597.206,248 345"051,687
Net Cash Provided itrom Operating Activities
g. Cash Provided from Investing Activities:
(26,348,244) (144,362,563)
(Increase)/Decrease in Acquisition of Fixed Assets
(264,682,960) (367,812,500)
d (Increase)/Decrease in Investment on FDR
(291,031,204) (512,175,063)
Net Cash Provided from Investing Activities:

6. Cash Provided from Financial Activities:

(651,823,948)
(Increase)/Decrease in Foreign Credit
(Increase)/Decrease in Loan From Bank
(651,823,948)
Net cash flows from financing activities
306,175,044 (818,947,323)
Net cash flows from total Activities (A+B+C)
365,479,711 1,184,426,434
Opening cash & cash equivalents
671,654,155 365,479,111
Closing Cash and Cash Equivalents

The annexed notes from 1 to 55 and annextre A to B from an integral part of these financial statements'

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D IRECTOR
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KaziZa,hir Khan & Co.

Chartered Accountants

BANGLADESH SUGAR AND FOOD INDUSTRIES CORPORATION

.- t"l * Notes to the Financial Statements
As at and for the year ended June30,Z0Z4
[Link] LEGAL STATUS Al\[D ACTIVITIES
l.0l Legal Status
Bangladesh Sugar Mills Corporation and Bangladesh Food and Allied Industries Corporation were
established under President's Order No. 27 of 1972. At present, this corporation is operated under
Bangladesh Industrial Enterprises Nationalization Act 2018. Subsequently these two corporation
were amalgamated under the name of Bangladesh Sugar & Food Industries Corporation (BSFIC) in
pursuance of Government Order"no.25 of luly,1976. BSFIC is a body corporate having perpetual
succession and common seal with power to acquire, hold and dispose off properfy, both movable and
immovable and by the same name sue and be sued. There are 15 (fifteen) Suger Mills and one
Engineering unit under the Coqporation during the year under audit.
1.02 Activities
The activities of BSFIC are executed in accordance with the policy of the Government of the People's
Republic of Bangladesh. The major activities of BSFIC are procurement of sugar cane as raw
materials for production of sugar and allied products, promotion, marketing of products, borrowing
of fund, ascertaining the assets and liabilities, establishment and implementation of development
project, training of manpower, infrastructure development in mills area etc.
[Link] SIGNIF'ICANT ACCOUNTING POLICIES
2.01 Accounting Convention and Basis
These accounts have been prepared under Generally Accepted Accounting Principles using
lnternational Accounting Standards under the historical cost convertion.
2,02 Components of Financial Statements
The financial statements comprises of :
a) Statement of Financial Position as at June 30,2024;
b) statement of Income and Expenditure for the year ended Iwrc 30,2024;
c) Statement of Changes in Fund for the ended 30 June 30,2024
d) Statement of Cash Flows for the year ended June 30, 2024; and
e) Notes to the Financial Statements, comprising a summary of significant accounting poticies and
explanatory information.
2.03 Property, Plant and Equipment
All Property, Plant and Equipment are stated at cost less accumulated depreciation, except land and
land development.
2.04 Depreciation
The depreciation charge for each period is recognized in profit or loss unless it is included in the
carrying amount of another asset. Depreciation of an asset begins when it is installed and available
for use, i.e. when it is in the location and condition necessary for it to be capable of operating in the
manner intended by management. Depreciation of an asset ceases at the earlier of the date that the
asset is classified as held for sale and the date that the asset is derecognized. Depreciation has been
charged using Reducing Balance Method (RBM) as the rates varying from 2.5%o to 25Yo depending
on estimated useful life of the assets. Full years depreciation is charged on addition irrespective of
date when the related assets are ready to use and no depreciation is charged on assets disposed off
during the year. Expendifure for maintenance and repair are expensed, major replacements, renewals
and betterment are capitalized. The residual value and the useful life of an asset is reviewed at least at
each financial year-end and, if expectations differ from previous estimates, thg change(s) shall be
accounted for as a change in an accounting estimate.

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KaziZahir Khan & Co.
Chartered Accountants

\r* Provision for leave pay and gratuity is made on the basis of 30% of basic pay of employees.

2.07 Provident Fund

The Company operates a contributory provident fund scheme for permanent employees, provision for
which is during the year as per rules.
2.08 Accounting for Government Granst
Intemational Accounting Standards (IAS) 20 " Accounting for Govemment Grants and disclosure of
Government Assistance" is followed for recognition of grant income. As per IAS 20 Grant amount
used for the organizations expenses has been recognized as income to the extent of expenses
incurred.
2.09 Translation of Foreign Currencies
Foreign currencies are converted into Taka at the rate of exchange prevailing on the date of
transaction.
2.10 General
Previous year's figures have been rearranged wherever necessary to conform to current year's
presentation. Figures have been rounded offto the nearest Taka.

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KaziZahir Khan & Co.

Chartered Accountants

1-- Amount in Taka

Notes Particulars
June 30, 2024 June 30, 2023

3.00 Property Plant and Equipment

Cost
Balance as on 01.07.2023 5L4,613,054 370,250,491
Add: Addition during the year 26,348,244 144,362,563
T. ess: Disposal during the year
-
Balance as on July 30.06.2024 540,961,298 514,613,054
Depreciation:
Balance as on 01.07.2023 201,694,635 181,8270916
Add: Charged during the year 23,850,119 19,856,719
' Less: Disposal during the year
Balance as on July 30.06.2024 225,534,814 201,694,635
Written Down Value as on 30.06.2024 315,426,484 312,929,419
4.00 Intangible Assets
Cost
Opening Balance 159,624 159,624
Add: Addtion During the Year
Closing Balance 159,624 159,624

Accumulated Amortization
Opening Baiance 128, I 98 122,652
Add: Charged During the Year 4,714 5,546
Closing Balance 132,912 128,198
\Mritten Down Value as on30.06.2024
_25J12 31,426

5,00 Capital Work in Progress

Opening Balance 136,038,846
Add: Addition During the Year 23,842,305 1,953,919
I
Less: Transferred to assets during the year (23,842,305) 1137,992,764)
Closing Balance
: 6.00 Investment in Share and uity
Share Capital and Equity Govt. Share Private June 30, 2024 June 30, 2023
A .Capital
Rangpur Sugar Mills Ltd. 27,000,000 27,000,000 27,000,000
Thakurgaon Sugar Mills Ltd. 15,244,000 15,244,000 15,244,000
Joipurhat Sugar Mills Ltd. 32,400,000 32,400,000 32,400,000
Rajshahi Sugar Mills Ltd. 13,000,000 13,000,000 i3,000,000
Kaliachapara Sugar Mills Ltd. 30,020,000 2,000,000 32,020,000 32,020,000
Faridpur Sugar Mills Ltd. 54,557,000 54,557,000 54,557,000
Deshbandhu Sugar Mills Ltd. 25,865,770 504,179 26,369,949 26,369,948

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KaziZahir Khan & Co.

Chartered Accountants

Amount in Taka
Notes Particulars
ti June 30,2024 June 30, 2023

ZealBagla Sugar Ltd. 30,600,000 30,600,000 30,600,000

Kustia Sugar Mills Ltd. 30,000,000 30,000,000 30,000,000
Mobarakgong Sugar Mills Ltd. 30,755,000 30,755,000 30,755,000
Shyamour Sugar Mills Ltd. 48,267,000 48,267,000 48,267,000
Panchagar Sugar Mills Ltd. 38,000,000 38,000,000 38,000,000
Renwick,Jagneswar & Co. 10,200,000 10,200,000 10,200,000
Dhaka Vegatable Oill Ind. Ltd. 11,720,000 11,720,000 11,120,000
Can Making Tin Printing 6,000,000 6,o0o,ooo 6,000,000
Setabgong Sugar Mills Ltd. 2,200,000 2,200,000 2,200,000
Carews & Co Ltd. 7,565 7,565 7,565
North Bangal Sugar Mills Ltd. 2,200,000 2,200,000 2,200,000
Natore Sugar Mills Ltd. 22r,535,000 221,535,000 221,535,000
Sub Total 629,571,335 2,504,178 632,075,513 632,075,513
B Equity
Equity under ADP Conversation 119,076,000 119,076,000
Equity under Seed Multiplication 30,476,303 30,476,303
Sub Total 149,552,303 149,552,303
C Govt. Quasi Equity Loan Held
Investment Equity-ZB SM 88,207,144 88,207,140
ri
t, Investment Eluity-SHSM 56,562,428 56,562,429
Investment Equity-ZB SM 100,598,002 100,598,002
Sub Total 245,367,570 245,367,570
Total (A+B+C) 1,026,995,386 1,026,995,396

7.00 Investment in All Project

BIDC 229,324,186 229,324,196
Corporation 917,496,919 977,496,919
Foreign Credit Non- Development-Credit 6,769,419 6,769,419
Private Credit- Local Currency 3,451,969 3,451,969
Option Fund 621,640,992 627,640,992
Total 1,778,682,485 1,779,692,495
7.01 The above balances have been carried forward since long time due to non availability of sourcs documents.
8.00 Investment In Shares
ICB ISLAMI Bank LTD.(26000 No. of shares @Tk 10) 260,000 260,000
260,000 260,000

9.00 Investment in Underway and Other Project

Fruits & Veg. Process Plant 9,362,787 9,362,787
Total 9,362,797 9,362,797

9.01 The above balances have been camied forward since long time due to non availability of source documents.

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KaziZahir Khan & Co.
Chartered Accountants

Amount in Taka
Notes Particulars
t: June 30. 2024 June 30. 2023

10.00 Current Account With Enterprise - Receivable

Rangpur Sugar Mills Ltd. 2,701,806,860 2,677,967,283
1'
Thakurgaon Sugar Mills Ltd. 3,546,477,263 3,463,404,519
ZealBangla Sugar Mills Ltd. 2,392,894,965 2,350,515,747
Joipurhat Sugar Mills Ltd. 3,117,728,847 3,078,742,055
Kushtia Sugar Mills Ltd. 3 ,467 ,670,7 50 3,430,224,900
Rajshahi Sugar Mills Ltd. 3,971,049,537 3,927,475,576
Mobarakganj Sugar Mills Ltd. 3,000,130,641 2,944,087,333
Shyampur Sugar Mills Ltd. 3,189,040,130 3,t52,946,298
Panchagar Sugar Mills Ltd. 2,736,908,263 2,698,485,654
North Bengal Sugar Mills Ltd. 1,624,114,987 1,887,372,273
Setabganj Sugar Mills Ltd. 3,390,517,767 3,386,280,021
Faridpur Sugar Mills Ltd. 2,498,916,720 2,438,265,260
Natore Sugar Mills Ltd. 2,766,290,145 2,809,050,339
Pubna Sugar Mills Ltd. 2,496,773,412 2,474,991,579
Renwick,Jagneswar & Co. 757,477,843 150,665,419
Sk. Mujtaba
Total 41,057,798,128 40,870,474,252
11.00 Current Account With Inactive Enterprise
Eastern Fisheries Ltd. 5,ggg,o35 5,998,036
Bay Fishing Corporation 1,304,025 1,304,025
Fish Export Ltd. 6,852,100 6,852,100
* Rahmat Oil Mills Ltd. 855,669 855,669
Cold Storage at Dhaka 15,069,988 15,069,988
United Tobacco 808,648 808,648
Argosy Conserves 98,383 98,383
Modern Bakery 8,298,123 8,298,123
Aziz&Co. 1,220 1,220
Can Making & Tin Printing 19,887,353 19,887,353
Kaliachapra Sugar Mill 233,452,259 233,452,259
I
Deshbandhu Sugar Mill 156,125,238 156,125,238
Amin Agency 46,765,932 46,765,932
Cresent OilMill 434,949 434,949
Corn Flour Mill 488,268 4gg,26g
Total 496,440,190 496,440,190
11.01 The above balances have been carried forward since long time due tfifi avaiiA6imf sowffiffits"
12.00 Stationary and Others Stock
-HO
Stationary 165,335 316,305
Medicine-HO 16,922 39,754
Medicine-CSO
Total 182,257 356,059

.F

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 KaziZahir Khan & Co.
Chartered Accountants

Amount in Taka
Notes Particulars
t June30,2024 June 30, 2023

13.00 Loan and Advance, Deposit, Receivables & Prepayment

A. Loan and Advanced
Advance Against Expense 2,059,264 7,114,366
House Building Loan 373,694 844,534
Motor Cycle Loan 5,628 1 1,818
Advance Against Salary 33,576 246,115
Advance Against TA/DA 617,766 611,766
Advance to Suppliers & Contractors 4,259,265 t5,697,909
Farm Modernisation 3,004,000 3,004,000
[Link]&FAgents-CSO 89,979 89,979
Receivable From MoF-lmporl Sugar 3,894,679,492 3,894,679,492
House Rent Sealing 516,072 516,573
Liab. for Ripe Seed-Govt 616,622 616,622
Olfice Rent Adv.-Italian Marbel 19,106 19,106
Adv. Against Salary Income Tax 2,245,000 2,500,000
Advance against group Insnrance
SubTotal 3,908,519,464 3,919,959,291

B. Deposit
Deposits-Central Telegram Office 25,672 25,672
Deposits-Telex 72,028 72,028
Deposits-Franking Machine 26,556 26,557
Deposits-Dhaka Electric Supply 11,060 I 1,060
I
Deposits-lmport Licence 526,658 526,658
Deposits-Telephone 40,000 40,000
Security Deposits 359,241 359,241
Ban[< Margin 40,000 40,000
Open Policy Deposit to SBC 100,000 100,000
Sub Total 1,20'1,,215 l,2ol,216
I
C. Receivables
Bank Int. Income Rce. on FDR A/C 914,160 10,413,750
Rental Income Receivable -Jamuna Bank Securities 167,562 167,562
Rental Income Receivable -Logic tech Ltd 727,374 1,042,573
Rental Income Receivable -Pubali Bank 474,842
Sundry Debtors 1,785,735 2,497,563
Rental Income Receivable-Midland Bank 516,928 516,928
Packet Sugar Selling Expenses for Mill
Sub Total 4,596,602 14,638,377

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KaziZahir Khan & Co.
Chartered Accountants

ll,
Amount in Taka
Notes Particulars
{r June 30,2024 June 30, 2023

D. Prepayment
Servey Fees -SGS 2,717 2,717
Prepayment-Sports & Games -i* 120
Prepayment-Buyer of Modern Bakery 2,920,005 2,920,005
Prepayments-Buyer of Cold Storage. 5,081,000 s,081,000
BSRTI Current A"/c 20,599,172 20,599,172
DVOIL Trustee Board 575,157 575,L57
Bills Recoverable 6,295,716 6,295,716
Notification Clearing Account
Sub Total 35,473,768 35,473,888

Total (A+B+C+D) 31949,781,049 3,971,271,760

14.00 Cash and Cash Equivalent

A Petty Cash 19,788 3,623
B SllD Accounts
Eastern Bank, HP AC #1437 43,623 43,623
Janata Bank, Dilkusha Crop Br- SND-36000042 73,352,540 7,012"9"t2
Janata Bank, Dilkusha - SND-36000425 94,164 94,154
Janata B[nk, Dilkusha - SND-01 0000 11 34889,CTG 413,442 402,125
Pubali Bank, Motijheel Br -SND-02000940 6g,6gg 68,820
Rupali Bank SND -129702400001616, CTG 2,347,930 23t4,127
l Rupali Bank, Local Office -SND -2400027 401,482,104 149,058,894
Sonali Bank, SBC Br- STD -3600049 24,778,309 2,060,943
Sonali Bank, SBG -0806240000036 CTG 13,645,497 12,136,449
Sonali Bankbr- STD -36000577 16,293,960 24,362,850
Sonali Bank br- STD -36000585 16,296,423 6,954,831
Sonali Bank br SND-03000055 48,384,202 65,153,117
Sonali Bank br SND-1617003000081 16,146,601 15,044,116
I City Bank STD -3102054049001,CTG 96,209 96,209
Midland Bank STD NC -1090000223 7,367,152 23,814,304
Bangladesh Development Bank STD -0650240000002 18,272 18,272
Agrani Bank, Principle br STD -800000177 18,681,104 26,654,758
Agrani Bank,STD- I2 | | 5 47 5,CT G 292,r53 293,693
Sub Total 579,792,272 335,630,255
C Current Accounts
Janata Bank CA- 3933008245 I t00002982557 (2,954,918) (4,316,842)
One Bank CA-00300677 32006,CT G 976,991 528,915
Sonali Bank SBC BR C/A -33014885 193,3 18 6,913,641
Sonali Bank CA- 0801133000165 CTG. 140,141 211,022
Sonali Bark Dilkusha Br. CiA- 02001690 527,369 99,176
Midland Bank Current A/C 1050003911 34,592 . 34,592
Sub Total (1,182,507) 3,470,510
1r
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 Kazi Zahir Khan & Co.
t Chartered Accountants

Notes Particulars Amount in Taka

g \r
June 30.2024 June 30, 2023

D Fixed Deposit
Sonali Bank-FDR-zsz 25,228,140 23,972,356
Sonali Bank-FDR-352 r 65,232,744
South East Bank-FDR-424 2,569,378 2,402,367
Sub Total 93,030,262 26,374,723
Cash -suger (5,660)
Total (A+B+C+D) 671,654,154,60 365,479,111
15.00 Shareholders Fund

Authorized Capital 20,000,000 20,000,000

Issued, Subscribed, and Paid up Capital:
Subscribed and paid up capital 1,000,000 1,000,000
Capital Reserve and Surplus:
Fund for Capital Expenditure 39,054,356 39,054,356
Fund for Building 140,000,000 140,000,000
Capital Reserve 1,213,901 l,2l3,g0l
Capital and Equity Contra L-l 787,627,816 781,627,816
Total 962,895,974 962,895,974
16.00 Governdent Fund loans, Grants & Foreign Credit
Quasi Equity Note: 16.01 245,367,570 245,367,570
Govt. long Term Loan 2,075,000,000 2,075,000,000
Fund Note: 16.02 540,216,919 540,216,919
Foreign Credit Note: 16.03 516,716,000 516,716,000
Foreign Grants Note: 16.04 lgg,g4l,37g 198,941,379
Private Fund Vested to Govt Note: 16.05 3,4s1,969 3,451,969
Option tund for 2003-2005 622,973,000 622,973,000
Fund from Govt. for P.F. Gratuity 943,200,000 943,200,000
Total 5,145,866,735
, _5J4s,866J35-
16.01 Quasi Govt. Equity
Quasi Equiry-ZBSM 88,207,140 88,207,140
,l

1
Quasi Equity-Renwick 100,598,002 100,598,002
Quasi Equity-SHSM 56,562,428 56,562,429
Total _?!!,151_il!_ 245,367,570
16.02 Fund
A BIDC
BIDC 26,313,004 26,3t3,004
Austral ian Grant-Bui lding 1,837,422 1,837,422
Australian Grant-Motor Cycle 1,868,936 1,868,936
Australian Grant-Cycle 979,600 978,600
Creditors for Foreign Loan 6,803,397 6,803.397
Interest Adjustment 1,216,659 1,216,659
Sub Total 39,018,017 39,018,017

Kue
 KaziZahir Khan & Co.
Chartered Accountants

Amount in Taka
j -t. Notes Particulars
June 30" 2024 June 30" 2023

B Corporation
Fruit Processing 6,218,500 6,218,500
Fish Canning 2,ol7,gg5 2,017,895
Replacement of STSM 1,312,950 L,3l2,g5o
Cane Seed & Research Farm Scheme 15,681,200 15,681,200
BMR Renwick 11,591,000 11,591,000
BMRFSM 1,107,000 1,107,000
Road Development 307,977 307,977
Can Making & Tin Printing Plant 4,100,760 4,100,760
Carews Distillery 18,195,000 I 8,195,000

Sugarcane Rehab Scheme-Grants 186,000 196,000

Capital Structure of DSM 32,943,000 32,943,000
Natore Sugar Mills Ltd. 3,949,000 3,949,00A
BMR of ZBSM 1,440,000 1,440,000
Expansion of MKSM 38,195,000 38,195,000
Sugar Mills Ltd. Rehab-WB 38,276,000 38,276,000
Expansion of NBSM 26,485,000 26,485,000
Sugar Mills Ltd. Rehab-PEC 86,250,000 86,250,000
Integrated Cane Dev. Scheme-ICDS 11,507,962 r!,507,962
ADP for [Link] Sugar Mills Ltd. 178,015,000 179,015,000
Intensive Cane Dev. Scheme-FSM 19,934,627 19,834,627
Ancillary Cane Dev.-FSM 3,584,930 3,594,930
Sub Total 501,198,801 501,198,801

Total (A+B) 540,216,819 540,216,818

16.03 tr'oreign Credit
A BIDC:
) IIK Credit 62,441,920 62,44t,920
Netherland Investment Bank 44,2ll,llg 44,271,119
Yen Credit-Japan 91,t42,914 97,142,914
il

1 Sub Total 197,855,852 197,855,852

B Corporation
PEC India-RSM,TSM & RISM 50,1 03,1 98 50,103,198
China National Compl. Plant-RJC 15,851,690 15,851,690
Dutch Credit-FSM 21,49r,164 21,491,164
Belgium Credit 13,454,863 13,454,863
IDBI Cr. -STSM,CaTew,MKSM,JSM,KSM 2,969,051 2,96:9,051
Indian State Credit-Carew & RISM 54,239,554 54,239,554
Pakistani Credit for PBSM 77,404,754 77,404,754
IDA Credit-Farm Development 80,696,3.37 80,696,337
IDA [Link],TSM & RISM 2,649,536 2,649,536
Sub Total 319,960,149 319,960,149
Total (A+B) 516,716,000 516,716,000
':
KaziZahk Khan & Co.
Chartered Accountants

: :.

Notes Particulars Amount in Taka

Q'r i\
June 30, 2024 June 30, 2023

16.04 Foreign Grants

Corporation:
UK Project Grant 6,267,395 6,267,395
Dutch Grant 6,768"419 6,769,479
Danish Grant-DSM 118,201,564 118,201,564
IDA Grant Mills Rehabilatation 67,704,000 67,704,000
Total 198,941,379 1gg,g4l,37g

16.05 Private Fund Vested to Govt

Arag Chamber 1,360,169 1,360,169
Sk. Mustaba & Co 114,487 114,487
AminAgency 1,977,313 1,977,313
Total 3,451,969 3,451,969

17.00 Long Term Liabilities For other Finance

Current Account SRTI l g,3g6 l g,3g6
Fund Recovered Againsr Yen & ADP Cr. of KCSM 286,4A2,417 286,402,417
Fr"rnd ReceiVed Against DSM PF & RDF 297,913 297,813
Fund From KCSM Against PF & Others 735,067 735,061
Fund Recovered Against Lay Off-DSM 703,504 703,504
l.:.
Fund Resovered Against Lay-Off KCSM 2,656,999 2,656,999
Income Tax & Levey on Dividend 3,260,754 3,260,7 54
Liability for Bonifi cation 229,365 229,365
Liability for CDSO-Govt 198,154,586 198,154,586
Liability for Cost of CANOLA 46,7 54,661 46,754.661
Liability for Disinvested A/c 31,091,171 3 1 ,091 ,17 tr

Liability- Corporation Income Tax 165,809 i 65,809

LiabiliryJmport Permit Fees 6,827,302 6.827,302
Payoff A/c of RSM 26,367,496 26,367,496
Received From Liab. of KCSM 5,354,985 5,354,995
Sale Proceeds Against Cane Making 1,990,560 1,990,560
Sale Proceeds on Different Mills 8,817,509 8,817,509
Adv. Offlce Rent Frorn MOI 2,500,000 2,500,000
Advance Against Sugar Sale (Food) 1,57 4,152 1.574.152
CDSO Under PL-480 Exp. A/c 3,071,945 3,071,945
Furd Recovered Against Lay-Off AAL 1.207,629 1,207,629
Proyision for Sports & Games 117 117
Total 628,192,215 629,192,215

17.01 Separate Schedule could not be fumished by the management.

*t'
#(*"
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 KaziZahh Khan & Co.
Chartered Accountants

Notes
Amount in Taka
Particulars
June30.2024 June30,2023

18.00 Bank Overdrafts (OD)

Bank OD( Note: 18.01) 3,366,58',7,981 3,446,759,275
Bank LTR (Note: 18.02) 12,427,745,005 3,366,587,981
Demand Loan A/C (Note: 18.03) 3,446,759,275 12,427,745,005

19,241,092,26:1 19,241,092,261

18.01 Bank OD

Sonali Bank, SBC Br. OD-37003983 2,048,985,737 2,049,995,731

Sonali Bank, SBC Br. OD-37005716 1,040,568,439 1,040,568,439
Sonali Bank, SBC Br. OD-43000042 277,033,811 277,033,811
3,366,587,991 3,366,597,991

18.02 Bank LTR

Agrani Bank LTR NC-061 12 1,344,704,979 1,344,744,978
900.03 lA Sonali Bank LTR NC#1617 093000001 184,496,550 184,496,550
900.031B Sonali Bank LTR NC#1617093000002 238,946,332 238.946,332
900.031C" Sonali Bank LTR NC#1617093000003 769,988,836 769,988,836
900.03lD Sonali Bank LTR NC#1617093000004 139,424,099 t39,424,098
900.031E Sonali Bank LTR NC#1617093000005 455,422,379 455,422,378
900.03lF Sonali Bank LTR NC#1617093000006 204,569,362 204,569,362
3.'f
900.031G Sonali Bank LTR NC#1617093000007 76,154,997 76,154,991
900.031H Sonali Bank LTR NC#1617093000008 97,107,750 97,107.7s0
900.031I Sonali Bank LTR NC#1617093000009 57,822,359 57,822.359
900.031J Sonali Bank LTR NC#1617093000010 263,055,099 263,055,089
900.03lK Sonali Bank LTR A/C#1617093000011 582,079,729 582,079,728
900.031L Sonali Bank LTR NC#1617093000012 2,411,129,303 2,471,729,303
900.031M Sonali Bank LTR NC#1617093000013 445,936,721 445,936,721

I
900.03lN Sonali Bank LTR NC#1617093000014 1,108,279,835 1, 108,279.83 5
il

1 900.031O Sonali Bank LTR NC#l6l'1093000016 1,538,567,210 1,538,567,210

900.03 lP Sonali Bank LTR A/C#1 6 17 093000017 2,510,059,579 2,510,059,579

12,427,745,005 12,427,745,005

18.03 Demand Loan

900.1594 Agrani Bank Demand Loan DL 17118 1,098,861,368 1,098,861,368
900. 1598 Agrani Bank Demand Loan DL 22118 697,900,233 697,900,233
900. l59C Agrani Bank Demand Loan DL 23115 1,649,991,674 r ,649 ,997 ,67 4

3,446,759,275 3,446,759,275

(rq
 KaziZahk Khan & eo.
Chartered Accountants

Notes Particulars Amount in Taka

June 30. 2024 June 30, 2023

19.00 Bank CC (Hypo)Loan

Janata Bank-CC(H)#3700 I 6 I 8 1,240,819,649 1,144,709,534
J anata Bank-CC(H) #37 00 I 642 891,007,715 821,979,491
_
J anata Bank CC(H)#3 700 I 88 I 2,056,841,962 1,897,556,331
J anata B ank CC(H) #37 00 197 2 1,540,836,112 1,421,499,050
Rupali Bank, Local Offrce-CC(H)#50000 I 88 9,076,203,603 9,076,153,603
Sonali Bank-CC(H)#37002614' 644,497,093 644,497,093
S onali B ank- CC(H)#37 O 02 622 409,239,176 409,239,176
Sonali Bank CC(H) #37 004197 1,200,129,210 1,200,129,210
Sonali Bank CC(H)#4 1 000002 507,310,250 507,310,250
Agrani Bank CC(H) # 123 I 4217 109,524,569 109,524,569
Total 1
__ t7 232,597 ,308_
!

20.00 Current Liabilities for Expense

Provision for Games, Sports & Welfare 840,495
PF Own Contribution IVO 842,797 702,227
PF Corporation Contribution mills
Provision for uniform & liveries 350,000 350,000
Provision For WASA Bill 70,132 89,1 l9
Provislon For Electricity Bill 690,141 588,749
Provision Of Scholarship Children 205,730 198,720
Provision For Staff Bus Rent 616,552 621,252
Provision For Octane, Pehol, Diesel & CNG 787,470 523,127
q
Provision For Lift & AC Bill 254,200 17t,600
Provision for Repairing & M-Banani euarter 1,026,357
Provision for Monthly Cleaning Bill 60,000 28,900
Provision for Repairing (Vehicles) 777,992 2ll,5g5
Provision for Repairing-Machineries 325,902 370,920
Provision for salary-Daily Basis 95,040
Provision for Postal,telephone& Net Exp. 94,218
Provision for Printing & stationery 239,550
Provision for Rent, Rates & Taxes l7g,gg2
il
Provision for Repairing & Maint.(others) 45,790
I Provision for Honourium Bill 75,000
PF Contribution tVO 702,050 s84;9s7
New Project Current Account 78,127,369.94 18,127,369.94
Co-generation & Sugar Refinery Project 2,071,937 2,071,937
Salary Payable 21,930,445 9,431,919
Provision for Audit Fee 100,000 125,000
PF Own Contribution (CSO) lg,916 27,915
PF Corporation Contribution (CSO) 16,590 23,170
Total 49,519,299 ____1127!,621_

{,
 KaziZahir Khan & Co.
Chartered Accountants

Notes Particulars Amount in Taka

June30,2024 l[ .lune 30,2023

21.00 Current Liatrilities For Other Finance

Adv. Against PF Loan Recoveled 912,lgg 885,496
Adv. Against Postal Exp.-Dealer 652,404
Advance Office Rent From Citizen Bank Limited 10,463,533
Advance Office Rent From Jamuna Bank Securities 1,203,930 1,203,930
Advance Office Rent From Pubali Bank PLC 10,233,405
BSFIC Employees Samabai Shamiti-Deposits 132,000 1 15,000
Insurance Claim Received 1,466,290 1,466,290
Lump Grant & Gratuity Payable 592,947,929 662,886,819
Payable to suppliers & Contractors 13,827,000
Earnest Money & Security Deposit 429,582,836 426,186,599
136.021 BSFIC Kendrio Karmachari Union-Subscription 700 600
136.022 BSFIC Karmachari League-Subscription 544 360
[Link] House Rent 1 55,3 17 I <( 11?I
[Link]
Liability-Leave Pay & Gratuity(Monthly Provision) 1.092,941,358 r,031,895,73I
Payoff A/C of RSM 5 5 )Q?
'Q?
10% Govt Tax on Notification 447,113 447.113
Liability [Link] Stamp 95,970 44"66A
Offi cers Association Fund 119,475 112.825
VAT Payable-Suppliers & Contractors 762,404 595,016
Tax Payable-Sgppliers & Contractors 30,000 357,1 58
3t,
Liabi lity-Welfare Fund )4)'7?.\ 1i4 575
Service Charge Adv. Audit Objection I13,407 113,407
* Salary Re-Fixation 3,162,771 3,162,771
Audit Objection 3,810,130 3,828,291
Notice Pay 393,330 329,400
2% Service Charge on Notification 22,303 1,056,070
BSFIC Employees Samabai Shamiti-Loan Recovered 273,000 291,650
BSFIC Employees Samabai Shamiti-Subscription
Profi t/loss From Sugar Import/purchase 25,581,670 25,581,670
Liability-Packet Sugar 94,310 94,310
House Rent Arrear Payable 1,022,126 1,022,126
Salary Income Tax Payable-HO 3,803,445 4,318,372
Liability-Revenue Stamp-CSO 310 320
Salary Income Tax Payable-CSO 80,184 7g,gg5
PF Loan Recovered(CSO) 58,375 29,209
Audit Obj ecti on-Arear Salary-PF 690,134 690,134
Arnount Deducted for Unpaid Loan 2l3,tg6 213,196
Total 2,195,066,573 2,177,956,110

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 KaziZahir Khan & Co.
Chartered Accountants

Notes Amount in Taka

Particulars
+' i. June 30.2024 June 30, 2023

22.00 Cwrent Account With Enterprise - Payable

Carew & Co. 3,636,053,100 3,368,725,500
re
National Sugar Mills Ltd 275,783,498 275,783,499
Sheikh Mustaba & Co.-Dr/Cr Note 909,146 623,146
Arag Chambers 135,122,080 128,891,023
Total 4,047,967,923 3,774,023,166

23.00 Current Accounts With Inactive bnterprise

GroundNut Oil Mills 81,148 81,149
M.M. Oil Mills 320,409 320,409
Hasni Oil Mills 232,652 )\) 65')
Siddique Oil Mills 27,335 ?7 1?5
Daulatpur Cold Storage 35,207 35,207
Arco Cold Storage Ltd. 515,693 515,693
Meco Cold Storage 87,124 87,124
Janata Tobaco 28,437 28,431
Verginia Tobacco 902,500 902,500
Nuri Oil Mills l13,g73 I 13,873
[Link] Ltd. 2,917,667 2,917,667
Diamond Food Industries 23,534 23,534
Omar Industries 2,307,320 2,307,320
Nurani Bread ' 41,239 4t,239
tt.
C/ADVOIL 2,Lgg,72l 2,198,121
Total 9,832,959 9,932,959
.*'

24.00 Fund Received Against Disinvested Enterprise

Bangladesh Cold Storage 122,353 122,353
Balagamwala Veg. Product 2,264,194 2,264,194
Babu Oil Mills 371,969 37tr,969
Arag Ltd & Jahangir Oil Mills 218,778 218,778
Dada Ltd & Hossain Oil Mills 710,830 710,830
Nabisco Biscuit & Bread Factory 1,617,496 1,617,496
Ice Industries 239,t78 23g,l7g
[Link] & Co. 943,222 943,222
Kohinoor Tobaco l,96g,zgL 1,968,291
People's Tobaco 782,744 782,744
Asian Tobacco 1,097,t19 l,0g7,llg
Adam Ltd. 192,241 192,241
Dhaka Tobacco 2,163,097 2,163,097
Golden Bengal Tobacco 3,563,919 3,563,919
NabojubakMills 899,790 899,790
Dulichand Omraolal Oil Mill 647,379. 647,379
Bangladesh Cold Storage-Khulna 228,033 229,033
C/A Cresent Oil Mills gg,55g gg,55g
Total 181120,071 18,120,071
$
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 KaziZahir Khan & Co.
Chartered Accountants

Notes Particulars Amount in Taka

t*
2024 2023
+

26.00 Basic Salaries

A Basic Salary - Officers
Board of Directors
3,940,021 5,469,420
Secretariat
28,680,126 38,623,995
Finance
23,147,551 29,509,092
Production & Engineering
17,726,133 21,227,952
Cane Development & Research. 15,484,902 21,735,490
Marketing
9,769,440 9,ggl,g34
Planning & Development
5,713,400 5,752,911
Chattagram Shipping Offi ce
2,666,919 3,959,575
Sub Total 106,129,392 134,469,275

B Basic Salary - StatT

Secretariat
6,273,959 7,250,929
Finance
1,797 ,935 1,257,960
Production & Engineering
2.483,990 2,300,329
Cane Development & Research
868,290 891,000
Marketing.
1,059,139 1,,712,230
Planning & Development
435,970 223,190
Chattagrarr Shipping Office
518,990 560,492
Sub Total
lr
13,426,942 l4,1g6,llg

C Salary Board Of Directors

't'
Sub Total

Total A+B+C
119,555,334

27.00 Provident Fund Contribution

A Officers
Secretariat _ 2,091,622 2,294,950
Finance
1,960,420 1,916,496
Production & Engineering
1,297,661 1,277 ,636
Cane Development & Research
l,l62,3lg 1,069,165
Marketing
592,252 621,s06
Planning & Development
390,777 388,1 06
Chattagram Shipping Offi ce
lg0,926 255,693
Board Of Directors
76,457
Sub Total
7,632,432 7,799,097

ii

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$
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 KaziZahir Khan & Co.
Chartered Accountants

Amount in Taka
Notes Particulars
June 30. 2024 June 30, 2023

B Staff
Secretariat 565,362 445,097
Finance 148,031 110,052
Production & Engineering 196,410 181,662
Cane Development & Research 62,338 77,940
Marketing 11,092 121,165
Planning & Development 35,528 26,726
Chattagram Shipping Office 7,204 44,419
Sub Total 1,091,964 1,007,061

C Board Of Directors
Sub Total
Total A+B+C 8,724,396 g,7g6,l4g
28.00 House Rent Allowance
A Officers
Secretariat 14,294,495 15,194,133
Finance 11,437,547 11,072,480
Production & Engineering 9,721,966 9,372,514
Cane Development & Research 7,594,192 9,279,327
Marketing ' 4,201,341 3,774,224
Planning & Develbpment 2,840,222 2,277,904
Chattagram Shipping Offi ce L,078,465 1,254,201
tr Sub Total 50,168,128 50,224,783
B Staff
Secretariat 3,587,319 2,508,095
a.
Finance 1,026,450 754,081
Production & Engineering 1,362,125 1,271,997
Cane Development & Research 497,601 523,080
Marketing 592,363 879,23r
Planning & Development 258,705 140,640
Chattagram Shipping Office 233,496 239,958
Sub Total 7,559,052 6,316,982
C Board Of Directors 1,970,01I 2,175,415
Sub Total 1,970,011 2,175,415
Total A+B+C 59,696,197 58,717,180
29.00 Medical dlowance
A Officers
Secretariat 856,277 q?q ??(
Finance 696,942 666,580
Production & Engineering 463,459 451,7 41
Cane Development & Research 404,980 437,957
Marketing 237,950 233,271
Planning & Development 145,700' 127,997
Chattagram Shipping Offi ce 97,935 117,000
Sub Total 2,993,142 2,967,781
a)
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-,,',.
KaziZahir Khan & Co.
Chartered Accountants

Notes Amount in Taka

t ,r
Particulars
June 30,2024 June 30, 2023

B Staff
Secretariat 541,046 374,196
Finance 165,450 108,000
Production & Engineering 177,100 173,500
Cane Development & Research 74,300 72,000
Marketing 87,267 107,080
Planning & Development 46,600 19,000
Chattagram Shipping Office 36,000 39,000
Sub Total 1,127,763 891,776

Board Of Directors
I 77,951 85,750
Sub Totat 77,951 85,750
Total A+B+C 4,099,956 3,945,307
30.00 Leave Pay & Gratuity
A Officers
. Secretariat 17,951,257 9,344,283
Finance g,64l,gg5 7,082,193
Production & Engineering 7,376,329 5,065,916
Cane Development & Research 6,451,950 5,044,521
Marketing 3,631,912 2,360,571
Planning & pevelopment 2,605,990 1,518,650
Ar Sub Total 41,659,123 30,416,134
B Staff
a Secretariat 2,764,668 2,378,449
Finance 742,962 396,666
Production & Engineering 1,032,257 688,184
Cane Development & Research 360,827 280,728
Marketing 452,255 584,456
t
Planning & Development 1 8 1,133 76,716
Sub Total 5,534,101 4,405,799
C Board Of Directors 571,134 666,883
Sub Total 571,134 666,883
Total A+B+C 47,764,359 35,499,216
31.00 Bonus
A Officers
Secretariat 4,566,040 7,665,790
Finance 3,683,290 5,397,730
Production & Engineering 3,159,090 4,740,460
Cane Development & Research 2,489,470 4,371,490
Marketing I,393,720 1,795,610
Planning & Development 1,068,950 1,274,710
Chattagram Shipping Offioe 488,990 '921,170
Sub Total 16,848,530 25,426,950
RKJi-
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 KaziZahir Khan & Co.
Chartered Accountants

Notes Amount in Taka

.,tr; Particulars
June 30,2024 June 30, 2023

B Staff
Secretariat 1,381,540 r,657,623
Finance 314,120 399,130
Production & Engineering 416,500 621,210
Cane Development & Research 143,790 110,630
Marketing 157,820 314,340
Planning & Developrnent 79,860 41,600
Sub Total 2,493,630 3,144,533

C Board Of Directors 603,380 1,278,550

Sub Total 603,380 1,279,550
Total A+B+C 19,945,540 29,850,033

32.00 Conveyance Allowance

A Ollicers
Secretariat 20,845 14,594
Finance 3,480 3,600
Production & Engineering 3,600 3,600
Cane Development & Research 3,900 3,600
Marketing 3,000
P&D 600
Chattagran-r Shipping Offi ce 3,600 3,900
tr
Sub Total 39,025 29,284
B Staff
t
Secretariat 107,744 72,397
Finance 33,090 21,600
[Link] & Engineering 26,370 23,704
Cane Development & Research 13,360 14,400
Marketing 16,060 20,216
Planning & Development 9,320 3,600
I Chattagrarn Shipping Offlce 7,200 7,800
Sub Total 213,144 163,713
Total A+B 252,169 192,997

33.00 Education Allowance

A Oflicers
Secretariat 300,893 341,795
Finance 259,003 189,693
& Engineering
Production 123,726 117,000
Cane Development & Research 141,407 162,027
Marketing 95,988 71,042
Planning & Development 57,067 30,699
Chattagrarn Shipping Offi ce 45,000 5+,500
Sub Total 1 ,023,094 966,755
+1,1r n \
 KaziZahir Khan & Co.
Chartered Accountants

Notes
Amount in Taka
t' Particulars
June 30.2024 June 30, 2023

B Staff
Secretariat 150,958 69,951
Finance 76,364 65,000
Production & Engineering 72,667 67,597
Cane Development & Research 17,000 28,000
Marketing 25,000 33,693
Planning & Development 6,000 6,000
Chattagram Shipping Office 24,000 26,000
Sub Total 371,989 296,241

C Board Of Directors 3t,967 35,167

Sub Total 31,967 35,167
Total (A+B+C) L427,440 1,299,163

34.00 Tiffin Allowance

A Officers
Secretariat 14,400 14,400
Finance 2,394 2,400
Production & Engineering 2,400 2,400
Marketing 2,600 2,600
.fi Planning & Development 400 2,400
ti Chattagram Shipping Offi c,e 2,400
Sub Total 24,584 24,204
i
t B Staff
Secretariat 71,290 44,632
Finance 22,058 14,400
Production & Engineering 17,580 15,800
Cane Development & Research 11,306 12,000
Marketing 10,306 11,077
Planning & Development 6,212 2,400
il
iI Chattagrarn Shipping Office 4,800 5,200
Sub Total 143,552 105,509
Total (A+B) 168,136 129,709

35.00 WashingAllowance
Secretariat 20,380 14,220
Finance 6,000 6,100
Production & Engineering 10,500 9,100
Cane Development & Research 2,200 3,604
Marketing e90 2,000
Planning & Development 1,200 1,200
Chattagram Shipping Office 2,600

.. *ti
1 a'
Total
#ffi,
i.{)-*4ill
:\ -11,,-,' 1,.,1',;; ;,
41,190 38,820
 KaziZahb Khan & Co.
Chartered Accountants
!!

('I r- Notes
Particulars Amount ln Taka
ztz4 June 2023
36.00 RecreationAllowance
A Ofticers
Chairman
79,000
Directors
l50,gg0
Secretariat
7,679,750 255,950
Finance
7,791,190 79,300
Production & Engineering
851,1 10 160,650
Cane Development & Research
759,490 270,900
Marketing
370,050 29,100
Planning & Development
273,640 74,400
Chattagram Shipping Offi ce
Sub Total 213,510

B Staff
5,954,120 , ;-
1.081.710
-
Secretariat
405,640 13,790
Finance
I 15,630
Production & Engineering
159,620
Cane Development & Research
22,390
Marketing '
t 2238A
Chattagrarn Shipping Offi ce
Sub Total i 9,310
724,650 33.090
t'a, Totat (A+B)
6,679,71A -. 1,114,900

t 38.00 ChargeAllorvance
Charge aliowance_ Officers
2.250 9,000
Charge allowance_ Bord Of Director

Total
2,250 9,000
39.00 Salary-DailyBasis
Salary Daity Basis (FVO)
2,326,710 4,776,107
salary Daily Basis (CSO)
60,000 60,000
Total
2,396,770 4,236.107
40.00 Overtime ---:,-
Secretariat
1,690,934 1,100,tr32
Finance
125,629 123,191
Production & Engineering
259,562 218,027
Cane Development & Research
1,614
Marketing
Planning & Development
160,324 75'r,140
Chattagram Shipping Offi ce
80,021 71,521
Total
2,309,094 1,665,001
r: 11* '- !
a

KaziZahir Khan & Co.

Chartered Accountants

Amount in Taka
1.- 3r
a Notes Particulars
June 30,2024 June 30, 2023
j
41.00 Traveling & Convenance
Travelling & Conveyance(SEC) 197,129 154,857
Travelling & Conveyance(FlN) 114,733 158,629
Travelling & Conveyance(P&E) 86,542 90,317
Travelling & Conveyance(CDR) 70,355 57,284
Travelling & Conveyance(MKT) 91,190 41 ,77 5

Travel ling & Conveyance(P&D) 12,714

Travelling & Conveyance(CSO) 30,117 54,677
Total 602,780 557,539

42.00 Entertainment
Enterlainment (SEC) 621,888 786,780
Entertainment (FIN) 59,572 52,794
Entertainment (P&E) 23,793 13,082
Entertainment (CDR) 4,367 1"000
Entertainment (MKT)
Entertainment (P&D) 3,045
t Entertainment (CSO) 9,968 16,097
Total 722,633 869,753
lla
43.00 Repairing & Maintenance- Others
Repairing & Maintenance-Others (SEC) 65.685 28,810
* Repairing & Maintenance-Others (FIN) 18,730 7,43A
Repairing & Maintenance-Others (P&E) 700 8,710
Repairing & Maintenance-Others (CDR) 17,940 1 324
Repairing & Maintenance-Others (MKT) 51,240
Repairing & Maintenance-Others (P&D) 7,500 4,750
Repairing & Maintenance-Others (CSO) 19,27 5 44,849
Repairing & Maint. Computer/Equip. (H/O) 171,025 327,400
Repairing & Maint. Computer/Equip. (CSO) 1,622 5,430
Total 353,718 434,699

44.00 TrainingExpenses
Training Expenses (SEC) 73,900 49,400
Training Expenses (FN) 72,635 1,000
Training Expenses (P&E)
Training Expenses (CDR)
Training Expenses (MKT)
Training Expenses (P&D)
.26,000
Total
KlttQ. 146,535 76,400

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-
KaziZahir Khan & Co.
Chartered Accountants

.a'
\. ,l+ Notes Particulars
Amount in Taka
June 30,2024 June 30. 2023
*'

45.00 Postal, Telephone & Internet Expenses

Postal Expenses 115,282 t97,t59
Telephone Expenses 208,399 167,415
Internet Expense 547,730 136,708
Total 870,811 501,282

46.00 Newspaper & Periodicals

Newspaper & Periodicals (HO) 154,096 164,663
Newspaper & Periodicals (CSO) 3,190 3,930
Total 157,286 168,593

+iJOO PrinUng & Stationery

Photocopy Exp. 245,248 239,L21
Printing & Stationery Exp, 989,320 504,785
Total 1,234,569 743,905

48.00 Rent, Rates & Taxes

Rent, Rates & Taxes (HO) 3,494,599 881,724
Rent, Ratds & Taxes (CSO) 92,057 14,948
t
Tax, Fitness &.Insurance of Vehicle(Ho) 603,880 488,179
Tax, Fitness.& Insurance of Vehicle(CSO) 5,902 8,224
31
Total 4,196,337 1,393,074

49.00 Group Insurance Premium

iF
Group Insurance Premium-HO 2,167,986 2,093,900
Group Insurance Premiurn-CSO 62,594
Total 2,167,996 2,156,494

50.00 Electricity & Wasa Bill

Electricity&WASA-HO 6,905,572 6,001,123
Electriciry & wASA(cso) 37,158 35,451
WASA BiII
Total 6,942,730 6,036,574

51.00 Office Rent Expenses

Office Rent Expenses- (HO)
Office Rent Expenses- (CSO) 599,688 674,428
Total 599,688 674,428

52.00 Uniform & Liveries

Uniform & Liveries(Ho) .430,535
Total 430,535
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 KaziZahir Khan & Co.
Chartered Accountants

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Notes
Amount in Taka
\j1
3 $ Particulars
June 30,2024 June 30, 2023

54.00 Legal Charges

Legal Charges(HO) 162,000 200,975
Legal Charges(CsO) 11,945
Total 162,000 212,820

55.00 InsurancePremlum
irr**r" Premium-Ho 1,129,360 1,225,039
Insurance Premium-CSO

Total 1,129,360 1,225,039

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 KAZI ZAHIR KHAN & CO.
-\ CHARTERED ACCOLINTANT
b-a
*$.
cl BANGLADESII SUGAR AND FOOD INDUSTRIES CORPORATION
Investment On FDR
For the year ended Jane3012024
Annexure-C
Amount in Taka
Particulars
June 30,2024 June 30,2023
Sonali Bank, Dilkusha Br. - FDR-'0268 25,203,220 24,062,500
Janata Bank, Dilkusha Br.- FDR-6881'8 60,000,000
Janata Bank, Dilkusha Br.- FDR-5028 60,000,000
Sonali Bank,Shilpa Bhaban Br - FDR-'1617005000695 53,950,000
J anata Bank, Dilkusha Br. - FDR- 1 0024407 93 12 -G 42,935,000 40,000,000
J anata Bank, Dilkusha Br. - FDR- i 0024407 9 5 50 -G 107,075,000 100,000,000
Sonali Bank, Shilpa Bhaban Br. - FDR- 1617005000720-G 55,432,240 52,800,000
J anata Bank, Dilkusha Br.- FDR- 1 00246667 190 -G 100,000,000
Sonali Bank, Shilpa Bhaban Br. - FDR- 1617005000738-G 74,950,400
J anata Bank, Dilkusha Br. - FDR- 1 002527 5 67 57 -G 80,000,000
J anata Bank, Dilkusha Br. - FDR- 1 A0253 13 293 5 -G 70,000,000
Sonali Bank, Shilpa Bhaban Br. - FDR- 1617005000768-G 100,000,000
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