Ethiopian Electric Utility

Fiscal Year 2014 EC (2022/2023 GC)

Unmodified

Revenue

ETB 23.9B

Net Profit

ETB 2.6B

Total Assets

ETB 89.5B

Total Equity

ETB 66.3B

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

FY 2014 EC

Item Amount (ETB)
Revenue & Cost of Sales
Revenue 23,880,409,850
Cost of sales (Power, Distribution, Substation and Transmission) -18,299,109,180
Gross profit 5,581,300,670
Operating Income & Expenses
Other operating income 2,322,389,450
Administration expense -4,209,685,734
Other operating expense 179,845,471
Impairment allowance -563,663,515
Operating profit 3,310,186,342
Finance & Tax
Finance costs/charges -720,296,328
Profit before tax 2,589,890,014
Profit for the year 2,589,890,014
Remeasurement gain on retirement benefits obligations 302,982,000
Total comprehensive income for the year 2,892,872,014

Statement of Financial Position

As at end of FY 2014 EC

Item Amount (ETB)
Non-Current Assets
Property, plant and equipment 44,764,057,539
Forest assets 297,606,087
Intangible Asset 895,494,829
Right use of asset - Office 133,503,580
Advance and Prepayments 2,427,931,026
Investment 20,596,186
Total non-current assets 48,539,189,247
Current Assets
Cash and cash equivalents 24,845,344,071
Trade receivables 4,803,735,803
Other receivable 171,218,329
Inventories 11,182,178,130
Total current assets 41,002,476,333
Total
Total assets 89,541,665,580
Equity
Paid up capital 49,840,885,261
Legal reserve 313,733,473
Retained earnings 2,460,395,514
Grant and contribution 2,321,703,345
Other Reserve 252,639,280
Reserve for excess of deemed cost over book value 11,123,771,881
Total equity 66,313,128,754
Non-Current Liabilities
Lease Liability 106,132,566
Customer Deposit 1,041,998,163
Long term loans 9,418,183,487
Suppliers Credit 821,299,325
Contractors Retention 1,294,845,015
Post Employment benefit liabilities 695,135,432
Contract liabilities 5,550,974,549
Total non-current liabilities 18,928,568,537
Current Liabilities
Current portion of Lease Liability 13,923,055
Trade and other payables 3,724,065,797
Other tax obligations 64,094,680
Contract liabilities - Prepaid Cards 250,214,767
Accruals and Provision 247,669,990
Total current liabilities 4,299,968,289
Total Liabilities & Equity
Total liabilities 23,228,536,826
Total equity and liabilities 89,541,665,580

Cash Flow Statement

FY 2014 EC

Item Amount (ETB)
Operating Activities
Profit before tax 2,589,890,014
Depreciation and impairment of property, plant and equipment 3,820,181,985
Amortization of the right use of assets 41,060,849
Amortization of intangible assets 47,730,992
Impairment of financial asset 563,663,515
Current service cost 68,171,614
Interest cost 108,899,000
Gain in fair value measurement of forest asset -31,132,873
Concessional loan discount (income) -1,378,546,857
Proceeds from the disposal of Property Plant & Equipment -33,211,401
Interest expense 611,397,328
Foreign exchange loss 802,534,862
Decrease in trade, other receivables 1,575,013,839
Increase in advance and prepayment -53,574,983
Increase in inventories -1,988,031,962
Decrease in trade and other payables -1,361,922,705
Increase in contract liability 2,724,432,162
Increase in customer Deposit 256,760,253
Increase in contractors retention 440,730,775
Interest paid -611,397,328
Net cash flows from operating activities 8,192,649,080
Investing Activities
Purchase of property, plant and equipment -5,890,900,479
Proceeds from the disposal of Property Plant & Equipment 33,211,401
Purchase of intangible asset -279,249,125
Gain from investment in associate -2,648,539
Net cash flows used in investing activities -6,139,586,742
Financing Activities
Proceed from Capital and grant contribution 2,321,703,345
Proceeds from borrowings (loan and supplier Credit) 4,123,479,340
Payment for additional leased asset -52,623,128
Net cash flows from financing activities 6,392,559,557
Net Change in Cash 8,445,621,894
Closing Cash & Equivalents 24,845,344,072

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