Chemical Industry Corporation

Fiscal Year 2017 EC (2025/2026 GC)

Unmodified

Revenue

ETB 6.0B

Net Profit

ETB 738.4M

Total Assets

ETB 18.9B

Total Equity

ETB 12.2B

Profit Breakdown

Key income statement items

Cash Flow Activities

Net cash from each activity

Asset Composition

Breakdown of total assets

Statement of Profit or Loss and Other Comprehensive Income for the Year Ended 30 June 2025

FY 2017 EC

Item Amount (ETB)
Revenue and Gross Profit
Revenue 5,977,385,340
Cost of Sales -3,955,260,854
Gross Profit 2,022,124,485
Other Income 28,167,282
Total Income after Other Income 2,050,291,767
Expenses
Selling and Marketing Expense -179,022,660
Administrative Expenses -552,940,831
Total Expenses -731,963,491
Operating and Net Profit
Operating Profit (Loss) 1,318,328,276
Finance Charges -37,552,393
Profit Before Tax 1,280,775,883
Provision for Profit Tax -350,709,889
Profit after Provision for Tax 930,065,994
Deferred Tax Expense -191,694,202
Profit for the Year (Net of Tax) 738,371,792

Statement of Financial Position as at 30 June 2025

As at end of FY 2017 EC

Item Amount (ETB)
Non-Current Assets
Property, Plant and Equipment (net) 13,040,539,829
Investment - Government Bond 50,000
Construction in Progress 204,410,398
Total Non-Current Assets 13,245,000,227
Current Assets
Inventories 4,871,829,700
Trade and Other Receivables 274,762,524
Cash and Cash Equivalents 240,807,109
Prepayments 15,801,672
Current Tax Receivable 219,557,265
Total Current Assets 5,622,758,270
Total Assets
Total Assets 18,867,758,497
Equity
State Capital 6,596,937,329
Legal Reserve 63,308,011
Retained Earnings 5,531,436,081
Total Equity 12,191,681,420
Non-Current Liabilities
Borrowing 31,155,865
Loan - IDF 593,701,549
Deferred Tax Liabilities 3,544,455,328
Employee Benefit - Severance Pay 124,653,357
Lease Liabilities 448,262,201
Total Non-Current Liabilities 4,742,228,300
Current Liabilities
Current Tax Liabilities 87,557,028
Short Term Loan 35,000,000
Accrued Liabilities 467,332,249
Contract Liabilities 387,295,827
Trade and Other Payables 203,568,087
Employee Benefit - Annual Leave 116,717,217
Lease Liability 1,036,718
Bank Overdraft 284,631,766
Profit Tax Liability 350,709,889
Total Current Liabilities 1,933,848,781
Total Liabilities and Equity
Total Liabilities 6,676,077,081
Total Equity and Liabilities 18,867,758,497

Cash Flow Statement

FY 2017 EC

Item Amount (ETB)
Operating Activities
Profit Before Tax 1,280,775,883
Depreciation 180,948,897
Adjustment of Fixed Assets 51,550,366
Prior Year Adjustments 18,277,035
Subtotal before working capital changes 1,531,552,181
Increase/Decrease in Inventories -1,748,372,625
Increase/Decrease in Trade and Other Receivables 85,749,957
Increase/Decrease in Prepayment & Advance -7,193,678
Increase/Decrease in Current Tax Receivables -10,807,634
Increase/Decrease in Current Tax Payables -21,815,909
Increase/Decrease in Unearned Revenue -50,815,139
Increase/Decrease in Lease Liability 423,000,000
Increase/Decrease in Accrued Liabilities 285,867,511
Increase/Decrease in Employee Benefit 30,520,898
Profit Tax Paid -456,709,820
Increase/Decrease in Trade & Other Payable -96,688,430
Net Changes in Working Capital -1,567,264,869
Net Cash (In)/(Out) Flow from Operating Activities -35,712,688
Investing Activities
Purchase of Property, Plant and Equipment -730,329,334
Construction in Progress 26,036,143
Net Cash (In)/(Out) Flow from Investing Activities -704,293,191
Financing Activities
Increase/Decrease in Overdraft 240,396,663
Dividend Paid -378,630,013
Bank Loan (Net) 30,551,127
Net Cash (In)/(Out) Flow from Financing Activities -107,682,223
Net Change in Cash -847,688,102
Closing Cash & Equivalents 240,807,109

Audit Findings

#1

The Corporation's land and buildings located in Addis Ababa (around Gotera) had been taken over by the government and demolished. Despite the loss of control and absence of future economic benefits, the carrying amounts of Birr 110,868,925.02 and Birr 46,994,807.86 and Birr 8,879,081.23 for the land, buildings, and land improvement costs respectively have been reported in the financial statements. The Corporation was compensated in the form of land the cost of which is yet to be determined.

The Corporation's land and buildings located in Addis Ababa (around Gotera) had been taken over by the government and demolished. Despite the loss of control and absence of future economic benefits, the carrying amounts of Birr 110,868,925.02 and Birr 46,994,807.86 and Birr 8,879,081.23 for the land, buildings, and land improvement costs respectively have been reported in the financial statements. The Corporation was compensated in the form of land the cost of which is yet to be determined.

Extracted from audited financial statements via OCR. Figures in Ethiopian Birr.