Company Profile Name of the company Address of corporate headquarters (registered office) Location of factory or principal plants Year

of incorporation Brief history of the company Name of Company Secretary Name of the company's legal adviser Company's Tax advisor Company's audit firm(s) List of company's bankers List of insurers Name of the Chairperson Name of the CEO (if different from above) Name of senior executives (other than CEO and/or Chairperson) Brief resume of senior executives List of directors Directors' qualification Directors' experience Directors' affiliation with other organisations not related to the business Directors' affiliation with other organisations related to the business Graphical presentation of locations (location map) Whether the financial statements cover the individual enterprise or group of enterprise (IAS 1) Audit committee list Compensation committee list Employment relations committee list Management or executive committee list Policy committee list Management team Mission statement Vision statement Values statement Quality policies Pictorial presentation of board members Photograph of company activities Photograph of last AGM Statement of achievements of the year Formal corporate governance statement Organizational structure Highlights Statement A formal highlights statement Sales Gross profit Net profit before tax Provision for tax Net profit after tax Current assets

Total assets Current liabilities Authorized capital Issued and paid up capital Dividend paid Dividend yield Earnings per share Book value per share Number of shareholders Number of employees Export earnings (Tk or $) Reserves and surplus Shareholders' fund Market price per share Current ratio Bank overdraft & short-term loan Contribution to government exchequer Graphical Presentation Shareholders' equity (net worth) Net sales Current assets Current liabilities Non-current assets Paid-up capital Reserves Earnings distribution Shareholder categories Distribution of shareholdings Use of revenue (e.g., a pie chart) Directors' Report The working result of the company Revenue growth or decline Product or division-wise revenue performance Production growth or decline Production in different operating divisions/units/products Net profit earned Capital expenditure carried out last year Capital expenditure commitments or the fact that there is no such commitment Overall economic scenario of the country Reference to political situation in the country. State of the industry in which the company operates Discussion of factors affecting past year's performance Measures taken to boost production and/or revenue Discussion of new product development Debt repayment situation Dividend declared or reason(s) for non declaration explained

Future outlook of the company Appointment of auditors Retirement and election of directors Appreciation of employees, customers, bankers and others Company's commitment to the society Post balance sheet events Discussion of competitive position of the company List or description of major products Export performance Auditor's report Information and explanation on every reservation, qualification or adverse remark Any material change(s) after the balance sheet date that may affect the financial position of the company Corporate Environmental Information Company's commitment to environment Company's contribution to the environment Whether company's products are biodegradable ot not Information on product safety Company's policy on environmental restoration Damages to the environment caused by company operations Amount of money spent on environmental restoration Balance Sheet Cash and cash equivalents Advance, deposits and prepayments Accounts receivable Inventories Short-term investments Total of current assets shown Accounts payable or sundry creditors (one amount shown) Creditors for goods, expenses, and other finance separately disclosed Bank overdraft Short-term loans Provisions Tax liabilities Proposed dividend Total of current liabilities shown Net current assets or working capital shown Proerty, plant and equipment Financial assets (excluding investments, receivables and cash) Preliminary expenses reported Pre-production and start-up expenses Total of non-current assets shown Total of net assets shown Deferred liabilities reported Separate disclosure of long-term debt Issued capital Paid up capital

Reserves and surplus (retained earnings) shown Total of shareholders' equity shown Comparative figures provided Figures rounded off Income Statement Gross sales reported Supplementary duty, VAT and surcharge Net sales reported Cost of goods sold clearly segregated Gross profit reported Operating profit reported General and administrative expense reported Selling expense reported Financial expenses reported Staff welfare expense reported Social responsibilities expense reported Other income reported Other expense reported Contribution to WPPF reported Profit or loss from ordinary activities Extra ordinary items Net profit or loss for the period Proposed dividend Amount paid to auditors for audit services Amount paid to auditors for non-audit services Cash Flow Statement Operating Activities Cash receipt from the sale of goods and the rendering of services Cash receipt from other sources (royalties, fees, commission etc.) Cash payments to suppliers for goods and services Cash payments to and on behalf of employees Cash payments or refunds of income taxes Cash payments as interest on borrowing Investing Activities Cash payments to acquire property, plant and equipment, intangible and other long term assets Cash receipts from sales of property, plant and equipment, intangible and other long term assets Cash payments to acquire equity or debt instruments of other enterprises and interest in joint ventures Cash receipts from sales of equity or debt instruments of other enterprises and interests in joint ventures Cash advances and loans made to other parties Cash receipts from the repayments of advances and loans made to other parties Financing Activities

Cash proceeds from issuing shares or other equity instruments Cash proceeds from issuing debentures, loans, notes, bonds, mortgages and other short or long term borrowings Cash repayments of amounts borrowed Cash payments by a lessee for the reduction of the outstanding liability relating to finance lease Dividend paid Retained Earnings Statement Retained earnings statement provided Composition of reserves and surplus Amount in each reserve disclosed Allocation of current year's profit shown (e.g., dividend, transfer to reserves, etc.) A description of the nature and purpose of each reserve within owner's equity Changes in shareholders equity Accounting Policy Disclosure Legal form of the enterprise Nature of operations and principal activities Period covered by financial statements Basis of accounting Components of the financial statements Reporting currency Level of precision used in presentation of figures Statement on compliance with IASs Statement on compliance with local laws Transactions in foreign currencies Translation of foreign currency balances Employee benefit costs - including policy for recognizing actuarial gains or losses Accounting for taxes including deferred taxes Employees separation plans Method of calculating EPS Weighted average number of shares outstanding EPS - Basic EPS - Diluted Inventory Basis of inventory valuation - finished goods Basis of inventory valuation - work-in-process Basis of inventory valuation - raw materials Cost formula used in measuring inventory Net realizable value defined Total carrying amount and the carrying amount in appropriate classifications Carrying amount of inventory at net realisable value Carrying amount of inventory pledged as security for liabilities Cost of inventory recognised as an expense during the period Amount of opening stock of raw materials Amount of beginning work-in-progress Amounts of opening stock of finished goods for each class of goods (for manufacturing companies)

Quantity of opening stock of raw materials Quantity of beginning work-in-progress Quantity of opening stock of finished goods for each class of goods (for manufacturing companies) Amounts of purchases for each class of goods (for trading companies) Quantity(ies) of purchases for each class of goods (for trading companies) Amount of closing stock of raw materials Amount of ending work-in-progress Amounts of closing stock of finished goods for each class of goods (for manufacturing companies) Quantity of closing stock of raw materials Quantity of ending work-in-progress Quantity(ies) of closing stock finished goods for each class of goods (for manufacturing companies) Consumption of imported and local raw materials Percentage of all imported and local raw materials, spare parts and components consumed Property, Plant and Equipment A schedule of fixed assets provided Total fixed assets and its composition Basis of valuation of fixed assets Method of depreciation for each asset Rate of depreciation on fixed assets Original cost of each fixed asset Book value at the beginning of year Additions to fixed assets during the year Disposal (or sale) of fixed assets during the year Depreciation charged during the year for each asset If no provision is made for depreciation, the fact that no provision has been made Amount of accumulated depreciation for each asset at year-end Carrying amount of each asset at year-end Allocation of depreciation expense between admin and production Information on asset revaluation (when revalued) Information on asset revaluation (who revalued) Loss or gain reported Treatment of gain/loss on revaluation Property, plant & equipment in the course of construction Property, Plant and Equipment pledged as security Replacement cost estimated Nature of any indices used to determine replacement cost Fixed assets replacement plan Sundry Debtors Secured or unsecured disclosed Comment on collectibility of receivables List of major debtors Ageing schedule Provision for bad and doubtful debts or the fact that no provision was needed Basis of calculating provisions Maximum amount due during the year from the largest debtor Breakdown of debtors by purpose

Amount due from directors including MD, managing agent, managers or other office Maximum amount due from such parties above during the year Breakdown of advances and prepayments Amount of advances made to employees Maximum amount of advances to employees during the year Cash and Bank Balances Definition of cash and cash equivalents Cash in hand and on transit segregated Cash is in local or foreign currency accounts disclosed Cash in dividend accounts disclosed Break up of cash in different accounts (current, savings, or STD) Details of bank where cash at bank is held Details of where cash in hand is held (e.g., factory or H/O) Note on physical verification of cash Note on reconciliation of bank accounts Short-Term Loans Amount of short-term loans List of providers (i.e., banks) of such loans Amount from each provider (bank) disclosed Details of bank overdraft (amount and bank) Disclosure of limit for O/D Details of security provided Rate of interest on such loans Interest on short-term loans paid during the year (cash flow) Information on overdue short-term loans Long Term Loans Amount of long-term loans Major providers of long-term loans Secured or unsecured disclosed Nature of security provided (assets pledged) Terms of repayment of long-term debt Rates of interest on each loan Interest on loans paid during the year (cash flow) Information on regularity of payments Current portion of long-term loans Information on overdue loans Company's strategy to deal with overdue loans For each class of share capital The number of shares authorised The number of shares issued for cash The number of shares issued for consideration other than cash The number of shares issued and fully paid

The number of shares issued and not fully paid Par value per share,or that it has no par value Reconciliation of shares at beginning and end of year Rights, preferences and restrictions attached to shares of any class including restrictions on distribution of dividends and repaymen Shares in the enterprise held by the enterprise itself or by subsidiaries or associates of enterprise Shares reserved for issuance under options and sales contracts, including the terms and amounts The amount of any cumulative preference dividends not recognised Brrowing Cost Accounting policy adopted for borrowing costs Amount recognised as an expense Interest on loans accrued & due Interest on loans accrued but not due Total borrowing costs incurred with a distinction between amount recognized as an expense and amount capitalised Breakdown of Expenses Breakdown of factory overhead Breakdown of administrative expense Breakdown of selling and distribution expense Breakdown of financial expense Breakdown of other income Breakdown of other expense Trade Creditors Creditor categories mentioned One list for all major creditors List of creditors for goods List of creditors for expenses List of creditors for other finance Directors' Remuneration Only one total provided Separate disclosure of directors' and MD's remuneration Remuneration for each director disclosed Forms of remuneration disclosed (e.g., meeting fees, remuneration, medical, housing, etc) Amount paid to individual members of the management team Productive Capacity and Actual Output Productive capacity (quantity disclosed) Actual production (output) Capacity utilization (product-wise) Reason(s) for excess or shortfall Employee Information

A formal human resource policy Employee relations Number of employees Breakdown of employees by gender Breakdown of employees by executive and non-executive Breakdown of employees by skilled and unskilled Breakdown of employees by line of business Human resource development Amount spent on training employees Number of employees trained during the year Corporate policy on employee safety Corporate policy on employee welfare Information on employees' profits participation fund Information on provident funds or superannuation schemes Separate disclosure of staff remuneration exceeding Tk. 36,000 Any other perquisites or benefits in cash or kind Important Ratios Liquidity ratios Profitability ratios Price-earning ratio Debt-equity ratio Cash flow ratios Turnover ratios Solvency ratios Forecast Information Cash flow projections for next 2-5 years Sales forecast Production forecast Profit forecast Forecast of EPS Dividend forecast General forecast assumptions Investment Amount of investment Mode of valuation of investments (if any) Market value of the company's quoted investments (if any) Book value of company's unquoted investment Nature of investment in affiliates and subsidiaries disclosed Number of shares held in affiliates (if any) Taxation Major components of tax expense ( income) Deferred tax expense (income) relating to changes in tax rates or the imposition of new taxes

Deferred tax expense ( income) relating to the origination and reversal of temporary differences Deferred tax liability reported Tax amount relating to changes in accounting policies and fundamental errors Reconciliation between tax amount and accounting profit/loss in monetary terms Explanation of changes in applicable tax rate compared to previous period Amount of income tax consequences of dividends Tax status of the company Tax holiday information reported Tax holiday reserve reported Pending liability for taxation Turnover Revenue recognition method (What constitutes turnover?) Amount of sales in respect of each class of goods Breakdown of revenue per operating division Breakdown of revenue per customer group Breakdown of revenue per major product lines Value of export earnings reported Contingent Liability Disclosure Amount of contingent liability Indication of uncertainties relating to amount or timing of any flow Estimate of financial effect If there is no contingent liability, the fact that there is none Shareholding Data Number of shareholders Distribution of shareholding (eg. Individuals, institutions etc) Distribution of shareholdings: # shareholders & class intervals of # shares held Shareholdings of directors Sponsor shareholdings can be determined Shares held by non-resident shareholders List of major shareholders Remittance of Foreign Currency Payments made in foreign currency (if not the fact that no payment was made) Foreign currency and local currency equivalent shown Purpose of payment (royalty, technical fees, dividend, etc.) Other Information Claims against company not acknowledged as debt Credit facilities available to the company under any contract not availed by the Dividend paid to non-resident shareholders The number of shares held by non-resident shareholders The year for which the dividend is being paid to non-resident shareholders

Value of imports on a CIF basis Expenditure in foreign currency for royalty, technical or professional fees Value added statement Market share in major products or services Market capitalization at year-end Stock price performance (high-low points of the year) Related party transactions disclosed or the fact that there is none, disclosed Industry segment reporting Geographic segment reporting Amount of charitable donations Whole annual report issued in both Bengali and English Only financial statements translated in a second language Annual report prepared in Bengali alone Annual report prepared in English alone

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