;\'

S. ALAM COLD ROLLED STEELS LIMITED AND ITS SUBSIDIARYcoNsoLrDATED FTNANCTAL STATEMENTS (UN-AUDTTED)

FOR THE THrRD QUARTER ENDED 31 MARCH 2019

S. ALAM COLD ROLLED STEELS LIMITED AND ITS SUBSIDIARYcoNSoLIDATED STATEMENT OF FtNANC|AL POS|TION (UN-AUDITED)

ASAT 31 MARCH 2019

Particulars

ASSETS & PROPERTIESProperty, Ptant and EquipmentCapitat Work ln ProgressNon-current Assets & PropertiesCurrent Assets:lnventoriesAccounts ReceivabteAdvances, Deposits and PrepaymentsShort Term lnvestmentDue from Affitiated CompaniesCash and Cash EquivatentsTotal Current AssetsTotal Assets & Properties

SHAREHOLDERS', EQUITY & LIAB|LIT|ESShare CapitaIShare PremiumRetained Earnings

Shareholders' EquityNon-Controlling lnterestNon-Current LiabilitiesLong Term Loan

Deferred Tax LiabititiesTotal Non-Current LiabilitiesTrade CreditorsShort Term LiabititiesLiabitities for ExpensesAdvance against SatesDue to Affitiated CompaniesLong Term Loan-Current PortionLiabitity against Unctaimed DividendProvision for lncome TaxProvision for WPPF and Wetfare FundOther LiabititiesTotal Current LiabilitiesTOTAL SHAREHOLDERS' EQUtTy & LIABILTTTES

Net Asset Value (NAV) per Share -5W7F4ry6T -'3..!7J,51FF19.77 19.41

31 March 2019

Taka

30 June 201 8

Taka

1.002.00

3.004.005.006.00

15.007.00

8.00

9.0010.00

11.0012.0013.0014.0015.0016.0017.0018.00'19.00

20.00

21.00

4,319,893,095

4,31 9,893,095

4,257,754,6112,400,963

4,260,155,474

6,1 98,586,3862,011,515,848

626,123,38562,824,309

2,6',16,544,40042,055,843

11,557,650,17115,877,543,266

5,279,312,7092,310,460,4841,903,436,862

53,181,333

30,704,7639,577,096,151

13,837,251,625

983,711,000433,930,746527,355,834

1,944,997,580126,734,418

1 ,068,449,524320,233,598

388 683 1223,018,460,8518,705,271,752

24,302,3374,962,002

394,896,00035,333,265

123,451,9561 09,863,378

586,60512,417,128,146

983,711,000433,930,746491,558,904

1,909,200,650128,550,196

1,284,076,598370,886

1,604,447,484986,493,746

8,1 38,31 8,38821,757,1567,11g,ggg

441,275,182394,896,00032,455,46572,065,33499,881,624

790,5111 0,1 95,053,295

The Financia[ Statements shoutd be read in conjunction with the annexed notes from 1 to 30

Note(s)

S. ALAM COLD ROLLED STEELS LIMITEDcoNsoLrDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSTVE TNCOME (UN-AUDITED)

FORTHE THIRD QUARTER ENDED 31 MARCH 2019

Particulars llNote(s)

01 July 2018 to31 March 2019

01 Juty 2017 to31 March 2018

01 Janu 2019 to31 March 2019

01 Janu 2018 to31 March 2018

Taka Taka Taka Taka

1,292,717,101

(1 ,1 1 5,900,738)

1,358,851,216

(1,137,525,785

3,111,910,948

(2,665,312,196

2,616,940,318

(2,254,869,391)

446,598,752 362,O70,927 176,816,363 221,325,431

(528,636)

(34,720,245)

(1,090,950)

(42,225,940)

(401,336)

(11,573,591)

(3,896)

(15,847,062)

(35,248,881 ) (43 316 890) (11 974,927' (1 5,850,958

411,349,871

(224,208,735\

318,754,037

('186,84,368)

164,841 ,436

(80,978,177)

205,474,473

(128,059,278

187 141 136

833

3816,441

131,909,669

833

6,761 ,433

83,863,259

833

2,293,628

77 ,415,195

833

1,854,394

1 93,583,350

(9,981,754)

138,671,935

(7,215,264',)

86,147,720

(4,459,9461

79,27O,422

(4,057,942

1 83,601,596 131,456,671 81.687.774 75,212 480

(s1,386,6221

137,288

(3,000,000) I

(3,232,0S6)l

(21,578,390)

(1,263,2131

(1,000,000)

(1 ,969,769)

(51,249,334) (6,232,086) (22,841,603\ (2,969,769)

132,352,262 125,224,585 58,846,171 72,242,711

134,168,040

(1,815,778)

Contribution to WPPF and Welfare Fund 21.00

Revenue

Cost of sates

Gross profit

Setting and distribution costs

Administrative costs

Profit before Non-operating lncome

Finance costs

Other income

Finance income

Net Profit before tax and WPPF and WelfareFund

Profit before income tax

Current Tax:

Current year

Deferred tax

Total Tax expenses

.Net profit after tax for the period

Net Profit after tax attributable to :

Shareholders of the Company

Non -controIting interest

Earnings per share

25.00

26.00

27.00

28.00

29.00

30.00

31.00

20.00

13.00

126,914,590

(1,690,005)

59,761 ,529

(91 5,358)

72,809,235

(s66,524)

132,352,262 125,224,585 58,846,171

30.00 1.37 1.29 0.61

The Financial Statements shoutd be read in conjunction with the annexed notes from 1 to 30

72,242,711

o.74

/ W a*,tial officer corffiy secretary'(+{ DirectorChief Fj

S. ALAM COLD ROLLED STEELS LIMITEDcoNsoLrDATED STATEMENT OF CHANGES tN EQUITY (UN-AUDTTED)

FOR THE THTRD QUARTER ENDED 31 MARCH 2019

ParticularsShare Capital Share Premium

RetainedEarnings

TotalNon-Controlling

lnterestTotal

Taka Taka Taka Taka Taka Taka

Balance as on 01 July 2018

Cash Dividend dectared to theSharehotders for the year 2017-2018

Net profit after tax (Period from01 .07.2018 to 3'l .03.2019)

Balance as on 31 March 2019

983,71 1,000 433,930,746 491 ,558,904

(98,371,110)

134,168,040

1,909,200,650

(98,371,110)

134,168,040

1 28,s50,1 96

(1 ,815,778)

2,037,750,846

(98,371,110)

132,352,262

983,71 1,000 433,930,746 527,355,834 1,944,997,58O 126,734,418 2,071,731 ,998

ParticularsShare Capital Share Premium

RetainedEarnings

TotalNon-Controlling

lnterestTotal

Taka Taka Taka Taka Taka Taka

Balance as on 01 July 2017

Cash Dividend dectared to theShareholders for the year 2016-2017

Net profit after tax (Period from01.07.2017 to 31.03.201 8)

Balance as on 31 March 2018

983,71 1,000 433,930,746 505,056,742

(98,371,100)

126,914,590

1,922,698,488

(98,371,100)

126,914,590

131 ,036,748

(1,690,005)

2,053,735,236

(98,371 , 1 00)

125,224,585

983,71 1,000 433,930,746 533,600,232 1,951,241 ,978 129,346,743 2,O80,588,721

aChief Fidabcial Officer

dA$f/ Directgr

@sM

Company Secretary Manag!

S. ALAM COLD ROLLED STEELS LIMITED AND ITS SUBSIDIARYcoNsoLtDATED STATEMENT OF CASH FLOIVS (UN AUDITED)

FOR THE TH'RD QUARTER ENDED 31 MARCH 2019

Third Quarter ended31 March 2019

Taka

Third Quarter ended31 March 2018

Taka

CASH FLOWS FROM OPERATING ACTIVITIES:

Receipts from customers against sales

Paid against revenue expenditure & procurement of raw material

Receipt against other Finance & Other lncome

Payment of Financial Expenses

Advance paid / received

Prepayments

lncome Tax paid

Net Cash flow from operating activities

CASH FLOWS FROM INVESTING ACTIVITIES:

Acquisition of property, ptant and equipment

Capitat Work-in-progress

Loan received from /(paid to) Affitiated Companies

lnvestment in Fixed Deposit Receipts

Net Cash flow from lnvesting Activities

CASH FLOWS FROM FINANCING ACTIVITTES:

Receipts / (Re-payment) of Long Term Loan

Receipts / (Re-payment) of Short Term Loan

Dividend paid

Net Cash flow from Financing Activities

Net lncrease/(Decrease) of Cash and Cash Equivalents (a+b+c)

Opening Cash and Cash equivalents

Closing Cash and Cash equivalents

Net Operating Cash Flow per Share

(3,178,793,2541 (3,625,795,7411

3,408,697,697

(1,533,933,300

6,442,214

(224,208,7351

1,196,132,925

23,176,069

58,004,484

2,934,311,354

2,958,262,738

(2,714,718,053)

6,762,266

(186,844,3681

11,834,573

(60,702,539)

79,750,957

94,345,574

b.

(113,731,559

z,4oo,g63

(3,057,81 9,592)

(9,642,976\

(62,652,729)

(3,630,1 68,584)

67,035,571

(215,627,074\

566,953,364

(95,493,310)

112,791,560

3,858,048,042

(96,54i,930

255,832,980 3,748,72O,552

I 1.351.080 217,280,385

30,704,763

42,055,943

116,689,?39

333,969,624

1 1,351,080 217,280,385

22.00 29.83 0.96

achiefdhlncial

8'W ,#v*Officer Company Secretary (!) Director

Particulars

5. ALAM COLD ROLLED STEELS LIMITED AND ITS SUBSIDIARYNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THTRD qUARTER ENDED 31 MARCH 2019

31 .03.2019Taka

30.06.2018Taka

1.00 Property, plant and equipment

A. Cost

Opening Balance

Addition during the period

Deletion during the periodTotal Cost

B. Accumulated DepreciationOpening Balance

Charges during the period

Adjustments during the period

Written Down Value (WDV)

5,436,841,719

66,191,947

5,263,428,975

125,873,492

5,503,033,626 5,389,302,067

5,503,033,626 5,389,302,067

1,169,279,237 1,053,728,38013,861,299 77 ,819,O77

1,183,140,5-31 1,131,547,457

1,183,140,531 1,131,547,457

4,319,893,095 4,257,754,611

DetaiI of Property, Ptant & Equipment and Depreciation as on 31.03.2019 are shown in the note 1.01

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2.00 Capital Work-in Progress - NOF Project

Opening Balance

Expenses incurred during the period

Transferred to Property, Ptant and Equipment

Ctosing Batance

3.00 lnventories

Raw Materials

Raw Materials -in-Bond items

Work-in-Process

Finished Goods

Stores and Spares

Stock-in-transit

Lubricant Oil

HFO

LFO

4.00 Accounts Receivables

Against C R Coit

Against Sale of C.l Sheet & G.P Sheet

5.00 Advances, deposits and prepayments

Advances(Note-5.01)

Deposits(Note-5.02)

Prepayments- (Note-5.03)

5.01 Advances:

Against Supply of Goods

Against Salary

Bank Guarantee Margin

Advance lncome Tax

VAT current account

Supptementary Tax Current A/C

Others

5.02 Deposits:

Chittagong City Corporation

Chittagong Patti Bidyut Samity-1

Karnaphuti Gas Distribution Co. Ltd.

Bangladesh Telecommunications Company Limited (BTCL)

Grameen Phone (BD) Limited

Ansar, VDP

Central Depository Bangladesh Limited

VAT Account for Appeat fee

5.03 Prepayments

lnsurance

lnternet service

Fees & Renewat to BSTI

lnterest on MPI

31 .03.2019 30.06.2018

Taka Taka

2,400,863

40,764,379

2,400,863

43,165,242

43,165,242

2,4OO,863

---:------2,400'qg-3,751,714,553 4,349,089,131

1,455,286,053 142,509,518

281,021,291 129,997,706

356,081,010 329,101,739

332,106,226 311,961,860

6,426,748 832,251

1,538,240 1,538,240

13,702,500 13,702,500

709,764 579,764

6,198,586,386 5,279,312,709

1,927,475,546 2,226,143,717

84,040,302 84,316,767

2,O11,515,848 2,310,460,484

583,319,801 1,837,457,210

15,467,283 15,467,282

27,336,301 50,512,370

626,123,385 1,9O3,436,862

814,460 1,706,305,795

2,346,000

102,946,956

463,421,634

549,686

164,674

13,076,391

3,425,000

101,063,416

521,426,118

809,784

164,674

4,262,423

583,319,801 1,837,457,21O

4,096,232

7,038,000

1,379,993

6,600

20,000

32,331

500,000

2,394,127

4,096,237

7,039,000

1,379,992

6,600

20,000

32,331

500,000

2,394,127

15,467,283 15,467,282

6,870,964

45,750

20,413,758

5,829

1,050,707

62,904

23,316

49,375,443

50,5't2,37027,336,301

3't.03.2019 30.06.20 1 8

Taka Taka

6.00 Short term investment (FDR e MTDR)

lstami Bank Bagtadesh Limited

Rupati Bank Limited

7.00 Cash and cash equivalents

Cash in hand (Note-7.01)

Cash at Banks (Note-7.02)

7.01 Cash in hand

Head office

Factory office

7.02 6s6 at Banks:

AB Bank Ltd., Agrabad Br., Ctg. (CD#4101-774707-000)

Agrani Bank Ltd. New Market Br., Ctg. (CD#33009854)

Agrani Bank Ltd. Latdighi Br., Ctg. (CD#29373)

Al-arafah lstami Bank Ltd., Khatungonj, Ctg, (CD#0091020013952)

Bank Asia Ltd., Khatungonj, Ctg, (CD#01333005952)

Dhaka Bank Ltd., Khatungonj, Ctg, (CD#O17150-2235\

EXIM Bank Ltd., Khatungonj, Ctg, (CD#00411100004909)

First Security lslami Bank Ltd., Khatungonj , Ctg, (SND#13100002884)

First Security lslami Bank Ltd., Khatungonj , Ctg, (SND#13100003008)

First Security lstami Bank Ltd., Khatungonj , Ctg, (SND#13100002711)

First Security lslami Bank Ltd., Khatungonj , Ctg, (SND#1310002792t

First Security lstami Bank Ltd.,Anderkitl.a , Ctg, (CD#13411100003882)

First Security lslami Bank Ltd., Khatungonj Branch, Ctg (CD # 010211100009425)

lFlC Bank Ltd., Khatungonj, Ctg, (CD#01 70 - 1 84017 -OO1 )

lstami Bank Bangtadesh Ltd., Khatungonj , Ctg, (CD#10601002130)

Jamuna Bank Ltd., Jubitee Road Branch, Ctg. (CD#00190211002260)

Janata Bank Ltd., Shadharan Bima Corp Branch, Ctg. (CD#001031259)

Janata Bank Limited, Shadaran Bima Corporate Branch,Ctg.(CD # 0010312261

Mercantite Bank Ltd., Khatungonj Branch, Ctg, (CD # 01'|,2111000057471

National Bank Ltd., Khatungonj Branch, Ctg, (CD#0002-33069282)

National Bank Limited, Khatungonj Branch, Ctg. (CD # 1 00200051 5781 )

NRB Gtoabt Bank Ltd., Khatungonj Branch, Ctg, (CD#0111100219390)

Pubati Bank Ltd., Khatungonj Branch, Ctg, (CD#0642901085670)

Rupati Bank Ltd., O.R Nizam Road Coroporate Banch, Ctg (SND#1552024000134)

Rupati Bank Ltd., O.R Nizam Road Coroporate Banch, Ctg (CD#I552035000579)

Southeast Bank Ltd. , Principal Office, Dhaka (CD#l1100036055)

Social lslami Bank Ltd. , Khatungonj, Chittagong (CD#0141330020285)

The City Bank Ltd., Khatungonj Branch, Ctg, (CD#1101002163001)

Union Bank Ltd., Khatungonj Branch, Ctg, (CD # 0101010000801)

Union Bank Ltd., Gutshan Branch, Dhaka, (CD # 0021010o01342)

Uttara Bank Ltd., Khatungonj Branch, Ctg, (CD # 0158122719993191

49,211,089

13,613,220

40,027,771

13,153,562

62,824,3O9 53,1 81,333

40,306

42,015,537

58,552

30,646,211

42,055,843 30,704,763

39,137

1,169

75,455

33,097

40,306 58,552

95,103

170

20,005

679,745

620,372

8,242

27,755

659

12,871,336

36,962

18,817

23,297,627

61 ,627

12,',|40

861,652

14,151

661 ,233

11 ,418

11 ,084

276,535

84,240

178,546

186,464

110,111

1,13'l ,813

51 ,522

1 3,860

'18,01 1

522,111

43,355

88,871

95,424

745

1,675

45,064

90,697

1,510,121

102,014

1,217

9,867,660

37,020

'19,123

2,486,209

11,449

8,965

1,547,701

16,802

741 ,566

12,053

79,141

1 1 8,869

84,8'15

22,319

9,329

1,226,376

110,211

57,867

9,280

683,980

11,527,681

43,930

76,908

42,O15,537 30,646,211

31.03.2019Taka

30.06.2018Taka.-.

8.00 Share capitalAuthorised capitat:350,000,000 Ordinary Shares of Tk. 10 each

lssued, Subscribed, Catted up and Paid up capitat:98,371,100 Ordinary Shares of Tk.10/- each futty paid

9.00 Long Term loan

Due within one year- Current portion (Note : 16)

Due after more than one year-tong term portion

10.00 Deferred tax liabilitiesOpening Batance

Add: Provision during the year

Ctosing Batance

Less : Provision realized during the yearCtosing Batance

Calculation of Deferred TaxAs on 31 March 2019

Property, Ptant and Equipment (Except Land)

Appticabte Tax Rate

As on 30 June 2018

Property, Plant and Equipment (Except Land)

Appticabte Tax Rate

Provision made /(Reatized) during the period (A-B)

1 1.00 Trade creditorsCustoms Authority-ln-bond Duty

Deferred LC Liabitity

Sundry Creditors

12.00 Short term liabilitiesLoan against Trust Receipt (LTR)

Loan against Biam Muazza[ Hypo, PAD & MPI

13.00 Liabilities for expenses

Audit fee

Karnaphuti Gas Distribution Co. Ltd.

Chittagong Patti Bidyut Samity -1

Satary and Altowances

Tetephone & Mobite Expenses

Etectricity Bitt & Meat (H/O)

Against C & F

Against Store and Spares

14.00 Advance against sales

_l,5oo,ooo,o99_

983,71 1,ooo

983.71 1,000

394,896,0001,068,449,524

_J,463,345,5U_

320,370,886

320,370,886137,288

Carrying Amount I Tax Base Amount(Taka) | {ra*a1

-20--2-5F6- 3 ro J 10"886

3,500,000,000 3,s00,000,000

500.000,000

983,71 1,000

___983,711pqg_

394,896,0001,284,076,598

1,678,972,598

313,198,770

7,172,616320,370,886

Taxabte / {Deductibte)Temporary Difference (Taka)

1,593,784,535 312,850,141

1,600,236,898 31 8,753,353

297,795,488

2,474,774,347

245,891,016

1,280,934,394

25%

37O,233,599

B.

1,281,483,545

25%

320,370,886

(137,2881

16,189,486

846,913,052

123,391,208

018,460,851 _985,493,746

2,774,282,381

5,364,036,007

2,124,631,409

6,580,640,343

__8 JO5,m J52____qJ_18,3 1 8,j|.!1!_

6,432,820925,577

g,oog,gg2

18,220

1,931

194,749

7,720,149

450,000

928,003

9,270,29926,216

102,454

1 1,980,1 85

24.302.337 21,757,1s6:

4,962,OO2 1 19,889

3 1 .03.201 9 30.06.20't 8Taka Taka

I 5.00 Due from Affiliated companiesS.Atam Super Edibte Oil Ltd.S. Atam Vegetabte Oit Ltd.S. Alam Brothers LimitedS, Atam Refined Sugar lndustries Ltd.Sonati TradersS. Atam Steets Ltd.S. A[am Trading Co. (h/t) Ltd.Others Receivabte (Batance less than 3 Crore)

Due to Affiliated Companles

Gtobat Tradind Corporation Ltd.Sonati Traders

S. Atam Super Edibte Oit LimitedJashim Uddin &. Associates

Ansar Enterprise

Annex Business Corner

Others Payabte (Batance tess than 3 Crore)

Due from / to Affiliated Companies

16.00 Long Term loan : Current Portlon

Due within one year- Current portion

17.00 Liability against unclaimed dividend

Unctaimed dividend on Ordinary Share

Unctaimed dividend on Convertible Preference Share

'18,00 ProvisionforincometaxOpening batance

Provided during the year

Less: Adiusted during the period

Closing batance

19,00 Provlslon for WPPF and Welfare Fund

Open'ing balance

Add: Accrued interest on WPPF and WWF

Provided during the year @5% on net profit before tax

Paid during the periodCtosing batance

20.00 Otherliabilitieslncome Tax deducted at source from satary

lncome Tax deducted at source - others

Agalnst Right share apptication

Against share apptication money (lPO)

VAT deducted at source

21 .00 Net Asset Value (NAV) per Share

Total Assets

Less : Total LiabititiesNet Asset Value

Number of ordinary shares

Net Asset Value (NAV) per Share

22.00 Net Operatlng cash Flow per Share

Cash ftows from operating activities

Number of ordinary shares

Net Operating Cash Flow per Share

573,968,228

1,34't ,516,20936,443,306

981,346,474

44,876,063

275,153,095

832,828,467

38,150,000

851,834,711

36,444,106

10,538,944

2,978,15O,2aO 2,044,949,323

78,000,000

50,500,000

199,679,1_77

33,4?.6,703

378,483,686

1,066,434,312

50,500,000

613,193,674

360,251,000

17,361,833

361,605,880 2,4A6,224,505::__3,61!,s11,199_ _141-,ry-,j32_

Retated party Transctions during the periods covered by the financial statements reprffints batance amounts due to/ from affiliated companieswhich a.e derived from short tem financial arrangement avaited from/paid to affitiated companies as and when required to met working capitalfrom time to time. These are interest fre and there is no fixed tem of repayment. Thes balances are considered good and reatizable. Relatedparties comprire of companies under common ryneEhip and common management contrcl. ln spite of that there have the Agreement for ReciprocatFund Accommodations among t}le concems.

394,896,000 394,896,000

33,835,31 3

1,497,95?

30,957,513

1,497 ,952

35,33 3,265 32,455,465

72,065,334

51,386,622

123,451,956

123,451,956 72,065,334

99,881,624 89,243,531

6,687,811

9,981,754 9,689,01 5

9,981 ,754 16,376,876

109,863,378 105,670,357- 5,738,733

109363,378 ,r,8u$u

1 55,'t 30,993

47,898,186

703,029,179

1 30,963,845

297,350

47,892

24,000

374,455

46,814

145,055

28,096

24,000

374,455

1 5,000

_____!!!, 691_ _J2g,sll_15 ,877 ,543 ,266 13 ,837 ,75',t ,62513,932,545,686 11,9?8,050,975

__J,211,e21_J80____119l;99,6t9_

_____-2ury_q!_ _______$t4l_q9_19.77 19.41

31.03.2019 ll 31.03.2018Taka ll Taka

__28!t 1 1,354_ __9 4,345,5?1_

98,371,100 98,371,100

29.83 0,96

Deviatiqn in Net Operating Cash Flow per Share: Net Operating Cash Flow per share (NOCFPS) has stood at Taka 29.83 for the period ended on 3 1 l,larch 201 9

as against of Taka 0.96 for the prior period ended on 3'l ltarch 2018. Reasons are attributabte for (a) increase of receipts from CustomeE against Sates (b)

advance refunded from the locat suppliere for non'suppty of raw materials (c) decreas of payment against procurement of raw materia( during the period are

attributable for the remarkabte increase of cash flow position in comparison with its position durinS the corresponding previous quarter,

01 July 2018 to 31

March 2019

Taka

01 July 2017 to 31

March 2018

Taka

01 Janu 2019 to 31

March 2019

Taka

01 Janu 2018 to31 March 2018

Taka

23.00 Revenue (Net of VAT)

CR Coit

C I 5heet

G.P Sheet

Scraps

24.00 Cost of sales

Opening Stock of raw materials

Add: Purchased during the year

Less: Ctosing Stock of Raw Materiats

Cost of Raw Material Consumed

Add : Manufacturing Expenses:

Power (Electricity)

Gas

Fue[ and Lubricants- Factory Generator

Factory overhead (Note - 24.01)

Consumption of Stores and Spares

Consumption of Packaging materiats

Consumption of other chemicals

Depreciation (Note- 1.01 )

Cost of Goods Manufactured

Add: Opening stock of WIP (SACRSL)

Add: Opening stock of WIP (NOF)

Less: Ctosing stock of WIP (SACRSL)

Less: Ctosing stock of WIP (NOF)

Add: Opening stock of Finished Goods (SACRSL)

Add: Opening stock of Finished Goods (NOF)

Less: Closing stock of Finished Goods (SACRSL)

Less: Closing stock of Finished Goods (NOF)

3,111,914,948 2,616,940,318 1,292,717,1O1 1,358,851,21 6

2,665,312,196 2,254,869,391 1,115,900,738 1 ,137 ,525,785

't ,095,389,173

1,593,551,636

33,174,170

389,795,969

1,548,107,059

822,128,834

28,758,229

217,946,196

285,476,327

858,947,746

17,781 ,936

130,911,492

771 ,859,141

500" 375,50S

17,839,41&

118,776,193

4,364,974,635

1,960,458,134

4,712,558,693

2,224,845,990

3,609,768,702

1,007,929,549

5,A2A,082,232

632,234, 3 3$

6,325,432,769

3,767,665,057

6,937,404,683

5,442,755,244

4,617,698,251

3,767,665,057

5,652,316,59*

5,042,755,244

2,557,767,712 1,894,649,439 850,033,1 94 609,561,346

2,843,315,O51

110,626,206

19,371 ,500

199,176,641

81 ,844,650

2,195,945,941

14,785,067

14,143,388

99,850,097

3,704,188

928,826,574

116,411,084

97,378,750

199,176,641

81,844,650

724,798,1b9

22,538,129

14,999,88*

99,8s0,087

3,V44,18*

2,692,291,467

9,980,771

319,120,968

67,715,165

288,365,846

2,121 ,320,121

96,364,395

2?0,972,018

13,509,461

170,277,683

861 ,595,117

103,231 ,666

507,154,965

67,715,165

288,365,846

654,781 ,909

40,787,033

625,743,9&5

1 3,509,461

174,277,&$3

93,023,971

9,451,423

1,327,950

101 ,249,6A7

40,777,817

584,471

437,348

38,694,752

285,547,339

91 ,825,634

8,920,1?7

1,039,355

87,867,158

72,307,786

2,037,676

382,546

36,917,219

301 ,296,502

24,'192,459

3,327,218

273,400

30,465,329

1 0,085,1 75

36,732

L7,494

10,395,974

v8,793,380

37,73&,443

2,835,1 51

1 95,000

27 ,823,qfr*

37.199,77*

309,182

194,006

1 0,423,3 5?

111,23&,823

Cost of sales of manufactured finished goods 2,665,312,196 2,254,869,391 1,115,904,738 1,137,525,789

01 July 2018 to 31

March 2019

Taka

01 July 2O17 to 31

i4arch 2018

Taka

0l Janu 2419 b 31

March 2019

Taka

01 Janu 2018 to31 lrtarch 2018

Taka

24.01 Factory overhead

Salaries and at[owances

lnsurance expenses

Medical expenses

Labour charges

Repairs and Maintenance

Carrying charges-raw materiats

Transportation

Printing & stationery

Canteen expenses-Factory

Telephone and lnternet charges

Misce[[aneous expenses

Regrstration and renewal

Travelling and conveyance expenses

Vehicte maintenance

Rent, rates and taxes

25.00 Setling and distribution costs

Advertisement

26.00 Administrative costs

Salaries and altowances

Depreciation (Note- 1.01 )

Donation and Subscription

Canteen expenses

Fees and renewals

Guest house expenses

Legal and professional expenses

Liaison office expenses

Office maintenance expenses

Liaison office rent

0ffice decoration

Stationery expenses

Registration and renewal

Rent, rates and taxes

Tetephone and e-maiI expenses

Travelling and conveyance expenses

VehicIe maintenance

&lanagement meeting and conference

Electricity Expenses

Miscetlaneous expenses

71,551,570

12,332,875

1 ,035,1 03

71 9,388

6,693,385

858,21 8

1,951,500

231,837

149,697

296,264

692,618

3,727,720

772,271

820,684

17,487

62,128,632

1 3,534,028

298,408

177,507

5,453,433

1,170,279

2,149,350

282,236

133,597

't33,956

727,540

157,820

94,645

902,201

523,656

20,598,856

4,495,666

765,080

436,846

7,147,279

100,438

458,850

74,423

45,1 58

108,122

225,818

5'13,820

211,421

287,723

5,829

1 9,538,058

4,519,295

75,755

66,579

1,172,015

467,096

9V4,450

66,778

97,116

51,741

x4,5AA

41 ,4AA

19,125

281,294

349,144

141 ,249,607 87,867,158 30,465,329 27,823,906

528,636 1,090,950 401,336 3,896

528,636 1,ogo,g50 401,336 3,896

6,397,497

3,474,453

20,000

129,844

995,377

172,836

86,250

32, 1 00

83,881

1 08,079

11,970

84,434

53,278

50,471

56,7b3

87,617

1,874,650

1,965,91 6

1 86,586

75,665

13,166,769

12,898,251

433,539

1,326,129

357,071

797,040

88,726

1 ,687,186

324,711

39,900

266,768

342,211

16,823

137,984

162,286

2,105,644

575,360

304,087

189,800

19,771 ,144

12,305,740

45,000

278,282

1,031,212

461,536

211,750

89,065

599,680

31 8,079

31,920

259,496

379,738

151,411

134,630

187,397

2,456,604

2,674,835

411,456

426,965

4,02?.,507

3,465,325

103,416

548,656

120,679

261,000

31,373

1,009,107

108,237

11,970

111,124

324,711

46,514

51,625

1,045,623

129,180

72,449

110,100

15,847,062

6P*,ULYiCrifrfacorddE

KH9

42,225,940 11 ,573,591

27.00 Finance costs

Bank Charges

lnterest Charges

Bank guarantee commission

28.00 Other lncome

Profit on sale of fixed Assets

Misceltaneous income

29.00 Finance income

Interest income from MTDR and DBDS

Interest on STD/SND

Interest income from FDR

30.00 Earnings Per Share (EPS)

Net profit after tax for the period

Number of ordinary shares outstanding during theperiod

Earnings Per Share (EPS)

224,208,735 'i.86,844,368 80,978,177 128,059,278

01 July 2018 to 31

ilarch 2019

Taka

01 July 2017 to 31

March 2018

Taka

01 Janu 20'19 to 31

March 2019

Taka

01 Janu 201 I to31 March ?018

Taka

591,885

221 ,032,890

2,583,960

514,729

1 85,338,741

990,898

65,186

80,1 39,581

773,414

73 "449

177,727,59q

258,234

833 833 833 833

833 833 833 833

5,759,878

157,439

524,064

4,687,549

161 ,998

1,911,886

2,1 06,885

176,743

1 ,854,3?4

6,441 ,381 6,761 ,433 2,283,628 1,854,394

134,168,040 126,914,590 59,761 ,529 7?,8A9,235

98,371 ,100 98,371J04 98,371,100 98,371 ,1 00

1.37 1.29 0.61 0.74