(Continuation news of AIL): If stated at net realizable value the closing inventory value will decrease by Tk. 3,332,313 and accordingly cost of sale would have been increased by the same amount. The profit before tax reduced to Tk. 47,276,629/- and income tax, net income & shareholders' equity would have been reduced respectively. The Earnings Per Share (EPS) would have been Tk. 1.06 instead of Tk. 1.02 (as reported by the company). (cont.2)