Logistics Fiscal year ends Sene 30

Ethiopian Shipping and Logistics Services Enterprise

Provides shipping, freight forwarding, dry port, and warehousing services for import and export goods.

Qualified (2016)

Revenue

ETB 55.9B

FY 2016

Net Profit

ETB 6.5B

Profit

Total Assets

ETB 81.6B

FY 2016

Total Equity

ETB 24.1B

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

Trade and other receivable includes abnormal/credit balance; unable to determine adjustments needed

Trade and other receivable includes abnormal/credit balance; unable to determine adjustments needed

Amount: ETB 400.8M

#2

Bank reconciliation includes long outstanding reconciling items: cheques and deposits in transit, balances not recorded as collection/payment, and void transactions recorded in wrong period

Bank reconciliation includes long outstanding reconciling items: cheques and deposits in transit, balances not recorded as collection/payment, and void transactions recorded in wrong period

Amount: ETB 1.6B

#3

No overdraft facility available but total credit balance understating cash balance

No overdraft facility available but total credit balance understating cash balance

Amount: ETB 310.2M

#4

Trade and other payables include long outstanding balances with no explanation and debit balances deducted

Trade and other payables include long outstanding balances with no explanation and debit balances deducted

Amount: ETB 2.3B

#5

Net balance at foreign operation and inter-sectorial account should have been nil out during combination

Net balance at foreign operation and inter-sectorial account should have been nil out during combination

Amount: ETB 272.9M

#6

Transfer of Ethio-Ferries (Tana Haik Transport Enterprise): net asset per audit differs from recorded amount; no business valuation conducted

Transfer of Ethio-Ferries (Tana Haik Transport Enterprise): net asset per audit differs from recorded amount; no business valuation conducted

Amount: ETB 19.1M

Financial Summary

All figures in Ethiopian Birr (ETB).

Year Revenue Net Profit Total Assets Total Liabilities Equity Opinion
2015 ETB 43.3B ETB 6.7B ETB 64.0B ETB 40.1B ETB 23.9B Qualified Details
2016 ETB 55.9B ETB 6.5B ETB 81.6B ETB 57.5B ETB 24.1B Qualified Details

All amounts were originally reported in Birr'000 and have been converted to full ETB. ESLSE received Qualified audit opinions for both years due to issues with trade receivables/payables, bank reconciliation discrepancies, and other matters. EC filenames: 2015 EC = FY ended 30 June 2023.