Trading Fiscal year ends Sene 30

Ethiopian Industrial Inputs Development Enterprise

Imports and distributes industrial inputs including chemicals, construction materials, and metals.

Qualified (2014)

Revenue

ETB 4.2B

FY 2014

Net Profit

ETB 48.1M

Profit

Total Assets

ETB 4.8B

FY 2014

Total Equity

ETB 3.0B

Revenue & Profitability

Revenue, cost of sales, and net profit over time

Balance Sheet

Total assets, liabilities, and equity over time

Key Audit Findings

Basis for qualified opinion from the latest audit report

#1

Receivables include a suspense amount of Birr 265,147,093 arising from inventory valuation adjustments. ERP system limitations and human errors in coding contributed to discrepancies. Unable to determine necessary adjustments to inventory (Birr 653,091,683) and receivables (Birr 2,289,889,861).

Receivables include a suspense amount of Birr 265,147,093 arising from inventory valuation adjustments. ERP system limitations and human errors in coding contributed to discrepancies. Unable to determine necessary adjustments to inventory (Birr 653,091,683) and receivables (Birr 2,289,889,861).

Amount: ETB 265.1M

#2

Loss of inventory totalling Birr 61,463,969 resulting from the conflict in the northern region of the country. Unable to verify the completeness and accuracy of the reported loss.

Loss of inventory totalling Birr 61,463,969 resulting from the conflict in the northern region of the country. Unable to verify the completeness and accuracy of the reported loss.

Amount: ETB 61.5M

#3

VAT recoverable balance of Birr 500,479,957 has been outstanding for more than a year and has not been cleared. Proper documentation has not been maintained to support the recoverability of this balance.

VAT recoverable balance of Birr 500,479,957 has been outstanding for more than a year and has not been cleared. Proper documentation has not been maintained to support the recoverability of this balance.

Amount: ETB 500.5M

Financial Summary

All figures in Ethiopian Birr (ETB).

Year Revenue Net Profit Total Assets Total Liabilities Equity Opinion
2010 ETB 1.9B ETB 96.1M Unmodified Details
2011 ETB 1.6B ETB 99.7M Unmodified Details
2012 ETB 2.8B ETB 189.8M Unmodified Details
2013 ETB 3.3B ETB 202.0M ETB 4.1B ETB 1.1B ETB 3.0B Unmodified Details
2014 ETB 4.2B ETB 48.1M ETB 4.8B ETB 1.8B ETB 3.0B Qualified Details

The audit reports for EC 2010–2012 are condensed financial statements — balance sheet data was not included. EC 2013–2014 reports follow IFRS. The EC 2013 balance sheet and cash flow are sourced from the EC 2014 report's comparative column.