2.According to Bangladesh Labour Act 2006, Bangladesh Labour (Amended) Act 2018, Bangladesh Labour Rules 2015, the company yet to introduce employees benefit scheme i.e. Employees Provident Fund, Employees Gratuity Fund.3.The company has maintained a Workers Profit Participation Fund (WPPF) which is indulge in company bank accounts without a separate bank account at Tk. 38,41,791. 4.Company has incurred gross loss Tk. 1,07,62,026 net loss Tk. 30,83,51,821 resulting Earning Per Share negative 3.77 (end)