Qualified Opinion: As disclosed in note no. 14.00 of notes to the financial statements, an amount of Tk. 18,003,285 has been adjusted against retained earnings as deferred tax liability instead of charging the same in the statement of profit or loss & other comprehensive income. Therefore, Profit and EPS has been over-stated to the same extent. Note: 14.00: Retained Earnings: Deferred tax expense on Historical Cost Assets relating to previous years amounted Tk. 18,003,285.