Statement of Financial Position

June 30, 2016 December 31, 2015

30/Jun/2016 31/Dec/2015 31/Dec/2015 31/Dec/2013
Taka Taka Taka Taka

NON_CURRENT ASSETS
Property, Plant and Equipment 343,449,027 -1% 347,792,709 - 347,792,709 300,307,510 -
Capital Work in Progress 4,635,054 0% 4,635,054 4,635,054 4,635,054
Investment in Equity Shares 1,500,000 0% 1,500,000 1,500,000 1,500,000 -
Total Non-Current assets 349,584,081 353,927,763 - 353,927,763 306,442,564 -
-
CURRENT ASSETS -
-
Inventory 666,298,796 -5% 702,585,449 - 702,585,449 18% 597,449,885 -
Trade & Other Receiveables 479,727,930 -10% 532,706,453 - 532,706,453 -24% 699,315,210 -
Advances, Deposits & Prepayments 389,486,985 15% 338,234,754 - 338,234,754 -2% 345,195,713 -
Cash & Cash Equivalents 39,450,118 1099% 3,290,024 - 3,290,024 -64% 9,238,314 -
Total Current assets 1,574,963,829 1,576,816,680 - 1,576,816,680 1,651,199,122 -
Total assets 1,924,547,910 1,930,744,443 - 1,930,744,443 1,957,641,686 -

EQUITY AND LIABILITIES

SHARE HOLDERS EQUITY

Share Capital 200,000,000 0% 200,000,000 - 200,000,000 200,000,000 -
Retained Profit/Loss 532,674,044 6% 501,077,732 - 501,077,732 416,008,544 -
Tax Holiday Reserve 11,059,564 0% 11,059,564 - 11,059,564 11,059,564 -
Total Equity 743,733,608 712,137,296 - 712,137,296 627,068,108 -

LIABILITIES
NON -CURRENT LIABILITIES

Long term Bank Loan 392,593,383 22% 322,564,341 - 322,564,341 302,046,761 -

Total Non-current liabilities 392,593,383 322,564,341 - 322,564,341 302,046,761 -

CURRENT LIABILITIES

Trade & Other Payables 628,329,107 -9% 690,608,791 - 690,608,791 740,102,382 -

Short term Bank Loan 149,748,627 -20% 186,436,763 - 186,436,763 283,277,402 -
Income Tax Payable 8,056,211 -42% 13,793,929 - 13,793,929 (193,703)
Contribution to WPPF & WF 2,086,975 -60% 5,203,322 - 5,203,322 5,340,735 -
Total Current liabilities 788,220,920 896,042,805 - 896,042,805 1,028,526,816 -
Total Liabilities 1,180,814,303 1,218,607,146 - 1,218,607,146 1,330,573,577 -
Total Equity and Liabilities 1,924,547,911 1,930,744,442 - 1,930,744,442 1,957,641,685 -
(1) 1 - 1 1 -
 Statement of Comprehensive Income

June 30, 2016 December 31, 2015

30/Jun/2016 31/Dec/2015 31/Dec/2015 31/Dec/2013
Taka Taka Taka Taka

Revenue 1,144,514,664 -47% 2,172,465,455 - 2,172,465,455 -19% 2,694,310,336 -

Cost of Goods Sold (983,300,618) (1,846,347,300) - (1,846,347,300) (2,333,516,447) -
Gross Profit 161,214,046 14% 326,118,155 - 326,118,155 100% 360,793,889 -

Operating Expenses
Administrative Expenses (40,777,687) (61,584,205) - (61,584,205) (58,547,022) -
Selling & Distribution Expenses (34,368,818) 21% (81,186,034) - (81,186,034) (114,627,376) -
(75,146,505) (142,770,239) - (142,770,239) (173,174,398) -
Operating Profit 86,067,541 53% 183,347,916 183,347,916 56% 187,619,491 -

Financial Expenses (44,328,042) -45% (79,998,797) - (79,998,797) -1% (80,804,786) -

Net Operating Profit/(Loss) 41,739,499 0 103,349,119 103,349,119 1 106,814,705
Non Operating Income - 717,320 717,320 -
Profit before Contribution to WPPF &
41,739,499 0 104,066,439 104,066,439 1 106,814,705
WF
Contribution to WPPF (2,086,975) (5,203,322) - (5,203,322) (5,340,735) -
Profit before tax 39,652,524 25% 98,863,117 - 98,863,117 30% 101,473,970 -

Income Tax Expenses (8,056,211) (13,793,929) - (13,793,929) (13,886,604) -

(8,056,211) (13,793,929) - (13,793,929) (13,886,604) -
Net Profit / (Loss) after Income Tax 31,596,313 20% 85,069,188 - 85,069,188 26% 87,587,366 -

Earnings per Share (EPS)(Considering Tk. 10

1.58 4.25 - 4.25 4.38 -
per share):
n

December 31, 2013 December 31, 2012

31/Dec/2013 31/Dec/2012 31/Dec/2012 31/Dec/2011
Taka Taka Taka Taka

300,307,510 299,359,553 - 299,359,553 312,751,110

4,635,054 4,635,054 4,635,054 4,635,054
1,500,000 - - - -
306,442,564 303,994,607 - 303,994,607 317,386,164

597,449,885 -19% 740,503,215 - 740,503,215 12% 658,463,929

699,315,210 39% 502,645,293 - 502,645,293 65% 304,607,089
345,195,713 -4% 361,056,967 - 361,056,967 50% 241,406,472
9,238,314 122% 4,165,820 - 4,165,820 13% 3,702,266
1,651,199,122 1,608,371,295 - 1,608,371,295 1,208,179,756
1,957,641,686 1,912,365,902 - 1,912,365,902 1,525,565,920

200,000,000 200,000,000 - 200,000,000 200,000,000

416,008,544 328,421,178 - 328,421,178 225,900,227
11,059,564 11,059,564 - 11,059,564 11,059,564
627,068,108 539,480,742 - 539,480,742 436,959,791

302,046,761 187,825,653 - 187,825,653 151,770,147

 302,046,761 187,825,653 - 187,825,653 151,770,147

740,102,382 833,978,768 - 833,978,768 691,665,451

283,277,402 344,733,872 - 344,733,872 238,808,492
(193,703) (64,094) (64,094) 139,950
5,340,735 6,410,961 - 6,410,961 6,222,090
1,028,526,816 1,185,059,507 - 1,185,059,507 936,835,983
1,330,573,577 1,372,885,160 - 1,372,885,160 1,088,606,130
1,957,641,685 1,912,365,902 - 1,912,365,902 1,525,565,921
1 - - - (1)
ome

December 31, 2013 December 31, 2012

31/Dec/2013 31/Dec/2012 31/Dec/2012 31/Dec/2011
Taka Taka Taka Taka

2,694,310,336 13% 2,384,017,280 310,293,056 2,694,310,336 35% 1,997,668,319

(2,333,516,447) (2,036,813,992) (296,702,455) (2,333,516,447) (1,713,055,362)
360,793,889 100% 347,203,288 13,590,601 360,793,889 100% 284,612,957

(58,547,022) (47,026,577) (11,520,445) (58,547,022) (38,978,032)

(114,627,376) (97,250,292) (17,377,084) (114,627,376) 32% (69,652,428)
(173,174,398) (144,276,869) (28,897,529) (173,174,398) (108,630,460)
187,619,491 52% 202,926,419 (15,306,928) 187,619,491 52% 175,982,497

(80,804,786) 8% (74,707,207) (6,097,579) (80,804,786) 57% (51,540,694)

106,814,705 128,219,212 106,814,705 124,441,803
- - - -

106,814,705 128,219,212 106,814,705 124,441,803

(5,340,735) (6,410,961) 1,070,226 (5,340,735) (6,222,090)

101,473,970 28% 121,808,251 (20,334,281) 101,473,970 28% 118,219,713

(13,886,604) (19,287,301) 5,400,697 (13,886,604) (13,127,374)

(13,886,604) (19,287,301) 5,400,697 (13,886,604) (13,127,374)
87,587,366 24% 102,520,950 (14,933,584) 87,587,366 24% 105,092,339

4.38 5.13 (1) 4.38 5.25