Find the following ratio analysis for the year ended June 2016 :

1.Return on equity

2.Earning per share

3.Price/Earnings ratio

U 31 December 2015 Taka 11,792,470,145 29,762,050 224,283,730 5,984,856,993 134,227,982 18,165,600,900 5,080,808,706 481,584,218 22,619,547 904,026,840 812,992,416 17,162,470 269,786,525 1,185,470,770 8,774,451,492 26,940,052,392 BANGLADESH STEEL RE-ROLLING MILLS LIMITED Statement of Financial Position As at 30 June 2016 30 June 2016 Note(s) Taka Assets Non-current assets Property, plant and equipment 11,908,901,352 Intangible asset 28,093,150 Capital work-in-progress 6 403,857,592 Investment in associates 6,024,824,712 Other investments 8 141,577,875 Total non-current assets 18,507,254,681 Current assets Inventories 9 7,335,268,548 Trade receivables 10 977,102,185 Other receivables 11 60,527,338 Due from related companies 12 1,993,023,585 Advances and deposits 13 1,333,356,641 Short term investments 14 40,096,301 Cash and cash equivalents 15 294,004,367 Assets held for sale 16 1,184,359,433 Total current assets 13,217,738,398 Total assets 31,724,993,079 Equity and liabilities Equity Share capital 17 1,950,977,170 Share premium 511,970,250 General reserve 18.01 30,170,818 Revaluation reserve 18.02 4,067,381,989 Retained earnings 3,703,625,286 12% Convertible coupon bond-equity component 45,661,142 Total equity 10,309,786,655 Liabilities Non-current liabilities Long term loans 19.01 3,272,584,206 Defined benefit obligations. Gratuity 20 142,429,346 Deferred tax liabilities 21 1,134,511,277 Total non-current liabilities 4,549,524,829 Current liabilities Trade payables 22 965,096,281 Short term loans 23 9,015,063,382 19.01 1,343,805,090 Due to related companies 24 3,907,794,543 Advance against sales 25 1,215,180,031 Liabilities for expenses 26 265,359,168 Provision for income tax 27 14,037,129 Provision for WPPF and Welfare Fund 2B 40,938,439 Other liabilities 29 98,407,532 Total current liabilities 16,865,681,595 Total liabilities 21,415,206,424 Total equity and liabilities 31,724,993,079 The annexed notes 1 to 50 forman pral part of these financial statements. 1,773,615,610 511,970,250 30,170,818 4,078,450,789 3,363,796,417 45,661,142 9,803,665,026 wikb 4,167,992,483 128,573,615 840,592,140 5,137,158,238 332,441,402 9,796,128,212 885,877,539 449,538,034 179,657,806 270,417,853 33,080,053 52,088,229 11,999, 229,128 17,136,387,366 26,940,052,392 Thuch Managing Director Company Secretary Director As per our annexed report of same date. Sya thaud flere Chittagong, 6 October 2016 Syful Shamsul Alam & Co. Chartered Accountants BANGLADESH STEEL RE-ROLLING MILLS LIMITED Statement of Profit or Loss and Other Comprehensive Income For the period ended 30 June 2016 1 January 2016 to 30 June 2016 Note(s) Taka Revenue 30 9,713,862,363 Cost of sales 31 (8,351,835,033) Gross profit 1,362,027,330 Selling and distribution costs 32 (179,760,947) Administrative costs 33 (128,494,494) 1,053,771,889 Other income 34 4,009.912 Operating profit 1,057,781,801 Finance costs 35 (602,783,108) Finance income 36 10,966,222 Non-operating income 37 113,371,348 Profit before tax and WPPF and Welfare Fund 579,336,263 Contribution to WPPF and Welfare Fund 28.01 (44,955,939) 534,380,324 Share of profit of associates (Net of tax) 359,355,789 Profit before tax 893,736,113 Income tax expenses/benefits: Current Tax Current year (14,037,129) Previous year 8,628,114 Deferred tax (299,672,280) (305,081,295) Net profit after tax for the year 588,654,818 Other comprehensive income Items that will never be reclassified to profit or loss Deferred tax on interest - 12% Convertible bond 1,932,061 Items that are or may be reclassified to profit or loss Other comprehensive income - net of tax 1,932,061 Total comprehensive income 590,586,879 1 January 2015 to 30 June 2015 Taka 4,314,962,042 (4,139,940,475) 175,021,567 (23,962,246) (122,925,866) 28,133,455 11,141,631 39,275,086 (277,516,630) 37,818,522 103,059,855 (97,363,167) , (97,363,167) 323,549,308 226,186,141 (31,978,252) (9,022,378) (41,000,630) 185,185,511 Label 185,185,511 3.02 0.95 Earnings per share (EPS) 39.01 *Unaudited The annexed notes 1 to 50 fogm an integral part of these financial statements. nush Managing Director Company Secretary Director As per our annexed report of same date. BANGLADESH STEEL RE-ROLLING MILLS LIMITED Statement of Changes in Equity For the period ended 30 June 2016 Amount in Taka Share Share Premium Total General Revaluation Reserve Reserve 30,170,018 4,156,482,199 Retained Earnings 2,75R,242,239 12%. Convertible coupon bond - equity component 60,881,523 549,794,644 Balance as on 01 January 2015 Ordinary share issued through Initial Public Offering Ordinary share issued against 12% Convertible coupon bond Share Premium Transfer against difference in depreciation between cost and revalued amount Cash dividend for the year 2014 Net profit after tax for the period ended 30 June 2015 Balance as on 30 June 2015 8.564,287,159 175,000,000 40,105,230 549,794,644 8,428,924 (101,295,858) 185,185,511 9,421,505,611 (25,285,773) 33,715,697 (101,295,858) 185,185,511 2.875,847, 589 30,170,818 4,131,195,426 60,881,523 1,773,615,610 45,661,142 Balance as on 01 January 2016 Transfer against difference in depreciation between cost and revaled amount Transfer of revaluation surplus on sale of revalued assets Effect of revaluation and deferred tax on retained earnings of associates Issued bonus share for the year 2015 Cash dividend for the year 2015 Deferred tax to interest on 12% Convertible coupon bond Net profit after tax for the period ended 30 June 2016 Balance as on 30 June 2016 4,078,450,789 (10,064,053) (1.399,196) 394449 3,363,795,417 13,418,737 1,865,594 9,803,665,026 3,354,684 466,398 394449 177,361,560 alth Stod com (177,361,560) (88,680,781) 1.932,061 588,654,818 3,703,625,286 188,680 781) 1,932,061 588,654,818 10,309,786,655 1,950,977,170 511,970,250 30,170,818 45.461,142 BANGLADESH STEEL RE-ROLLING MILLS LIMITED Statement of Cash Flows For the period ended 30 June 2016 1 January 2016 to 30 June 2016 Taka 1 January 2015 to 30 June 2015 Taka a. Cash flows from operating activities Receipts from customers against sales Receipts against other income Cash Paid to Suppliers, Operating and Other Expenses Payment of interest-Net Income Tax Paid Net cash (used in)/generated by operating activities 10,253,762,863 94,616,249 (10,196,211,819) (678,593,779) (162,450,866) (688,877,352) 4,275,209,944 159,440,162 (2,792,645,981) (262,789,869) (508,383,348) 870,830,908 b. Cash flows from investing activities Acquisition of property, plant and equipment Proceeds from sale of property, plant and equipment Short term loans to related companies Investment in associates Proceeds from sale of investments in tradable securities and FDRS Dividend income (net of tax) Net cash (used in)/generated by investing activities (577,020,631) 10,166,999 (1,088,996,745) (1,425,446,824) 20,000 674,580,408 (1,322,500,000) 7,993,680 127,913,008 (1,937,439,728) (38,308,651) 255,826,015 (1,438,333,013) C. Cash flows from financing activities Share capital Share premium Dividend paid Receipts/(Re-payments) of long term loans Receipts of short term loans loans received from /(paid to) related companies and others Share Money Deposit Net cash provided by /(used in) financing activities abd. (88,282,746) (437,480,726) (781,064,830) 3,458,256,509 215,105,230 549,794,644 (13,156,682) (551,004,831) 700,711,547 567,319,422 11,914,921 1,480,684,251 2,151,428,207 d. Net increase in cash and cash equivalents (a+b+c) 24,217,842 414,075,431 e. Opening cash and cash equivalents f. Closing cash and cash equivalents (due) 269,786,525 294,004,367 71,908,952 485,984,383 U 31 December 2015 Taka 11,792,470,145 29,762,050 224,283,730 5,984,856,993 134,227,982 18,165,600,900 5,080,808,706 481,584,218 22,619,547 904,026,840 812,992,416 17,162,470 269,786,525 1,185,470,770 8,774,451,492 26,940,052,392 BANGLADESH STEEL RE-ROLLING MILLS LIMITED Statement of Financial Position As at 30 June 2016 30 June 2016 Note(s) Taka Assets Non-current assets Property, plant and equipment 11,908,901,352 Intangible asset 28,093,150 Capital work-in-progress 6 403,857,592 Investment in associates 6,024,824,712 Other investments 8 141,577,875 Total non-current assets 18,507,254,681 Current assets Inventories 9 7,335,268,548 Trade receivables 10 977,102,185 Other receivables 11 60,527,338 Due from related companies 12 1,993,023,585 Advances and deposits 13 1,333,356,641 Short term investments 14 40,096,301 Cash and cash equivalents 15 294,004,367 Assets held for sale 16 1,184,359,433 Total current assets 13,217,738,398 Total assets 31,724,993,079 Equity and liabilities Equity Share capital 17 1,950,977,170 Share premium 511,970,250 General reserve 18.01 30,170,818 Revaluation reserve 18.02 4,067,381,989 Retained earnings 3,703,625,286 12% Convertible coupon bond-equity component 45,661,142 Total equity 10,309,786,655 Liabilities Non-current liabilities Long term loans 19.01 3,272,584,206 Defined benefit obligations. Gratuity 20 142,429,346 Deferred tax liabilities 21 1,134,511,277 Total non-current liabilities 4,549,524,829 Current liabilities Trade payables 22 965,096,281 Short term loans 23 9,015,063,382 19.01 1,343,805,090 Due to related companies 24 3,907,794,543 Advance against sales 25 1,215,180,031 Liabilities for expenses 26 265,359,168 Provision for income tax 27 14,037,129 Provision for WPPF and Welfare Fund 2B 40,938,439 Other liabilities 29 98,407,532 Total current liabilities 16,865,681,595 Total liabilities 21,415,206,424 Total equity and liabilities 31,724,993,079 The annexed notes 1 to 50 forman pral part of these financial statements. 1,773,615,610 511,970,250 30,170,818 4,078,450,789 3,363,796,417 45,661,142 9,803,665,026 wikb 4,167,992,483 128,573,615 840,592,140 5,137,158,238 332,441,402 9,796,128,212 885,877,539 449,538,034 179,657,806 270,417,853 33,080,053 52,088,229 11,999, 229,128 17,136,387,366 26,940,052,392 Thuch Managing Director Company Secretary Director As per our annexed report of same date. Sya thaud flere Chittagong, 6 October 2016 Syful Shamsul Alam & Co. Chartered Accountants BANGLADESH STEEL RE-ROLLING MILLS LIMITED Statement of Profit or Loss and Other Comprehensive Income For the period ended 30 June 2016 1 January 2016 to 30 June 2016 Note(s) Taka Revenue 30 9,713,862,363 Cost of sales 31 (8,351,835,033) Gross profit 1,362,027,330 Selling and distribution costs 32 (179,760,947) Administrative costs 33 (128,494,494) 1,053,771,889 Other income 34 4,009.912 Operating profit 1,057,781,801 Finance costs 35 (602,783,108) Finance income 36 10,966,222 Non-operating income 37 113,371,348 Profit before tax and WPPF and Welfare Fund 579,336,263 Contribution to WPPF and Welfare Fund 28.01 (44,955,939) 534,380,324 Share of profit of associates (Net of tax) 359,355,789 Profit before tax 893,736,113 Income tax expenses/benefits: Current Tax Current year (14,037,129) Previous year 8,628,114 Deferred tax (299,672,280) (305,081,295) Net profit after tax for the year 588,654,818 Other comprehensive income Items that will never be reclassified to profit or loss Deferred tax on interest - 12% Convertible bond 1,932,061 Items that are or may be reclassified to profit or loss Other comprehensive income - net of tax 1,932,061 Total comprehensive income 590,586,879 1 January 2015 to 30 June 2015 Taka 4,314,962,042 (4,139,940,475) 175,021,567 (23,962,246) (122,925,866) 28,133,455 11,141,631 39,275,086 (277,516,630) 37,818,522 103,059,855 (97,363,167) , (97,363,167) 323,549,308 226,186,141 (31,978,252) (9,022,378) (41,000,630) 185,185,511 Label 185,185,511 3.02 0.95 Earnings per share (EPS) 39.01 *Unaudited The annexed notes 1 to 50 fogm an integral part of these financial statements. nush Managing Director Company Secretary Director As per our annexed report of same date. BANGLADESH STEEL RE-ROLLING MILLS LIMITED Statement of Changes in Equity For the period ended 30 June 2016 Amount in Taka Share Share Premium Total General Revaluation Reserve Reserve 30,170,018 4,156,482,199 Retained Earnings 2,75R,242,239 12%. Convertible coupon bond - equity component 60,881,523 549,794,644 Balance as on 01 January 2015 Ordinary share issued through Initial Public Offering Ordinary share issued against 12% Convertible coupon bond Share Premium Transfer against difference in depreciation between cost and revalued amount Cash dividend for the year 2014 Net profit after tax for the period ended 30 June 2015 Balance as on 30 June 2015 8.564,287,159 175,000,000 40,105,230 549,794,644 8,428,924 (101,295,858) 185,185,511 9,421,505,611 (25,285,773) 33,715,697 (101,295,858) 185,185,511 2.875,847, 589 30,170,818 4,131,195,426 60,881,523 1,773,615,610 45,661,142 Balance as on 01 January 2016 Transfer against difference in depreciation between cost and revaled amount Transfer of revaluation surplus on sale of revalued assets Effect of revaluation and deferred tax on retained earnings of associates Issued bonus share for the year 2015 Cash dividend for the year 2015 Deferred tax to interest on 12% Convertible coupon bond Net profit after tax for the period ended 30 June 2016 Balance as on 30 June 2016 4,078,450,789 (10,064,053) (1.399,196) 394449 3,363,795,417 13,418,737 1,865,594 9,803,665,026 3,354,684 466,398 394449 177,361,560 alth Stod com (177,361,560) (88,680,781) 1.932,061 588,654,818 3,703,625,286 188,680 781) 1,932,061 588,654,818 10,309,786,655 1,950,977,170 511,970,250 30,170,818 45.461,142 BANGLADESH STEEL RE-ROLLING MILLS LIMITED Statement of Cash Flows For the period ended 30 June 2016 1 January 2016 to 30 June 2016 Taka 1 January 2015 to 30 June 2015 Taka a. Cash flows from operating activities Receipts from customers against sales Receipts against other income Cash Paid to Suppliers, Operating and Other Expenses Payment of interest-Net Income Tax Paid Net cash (used in)/generated by operating activities 10,253,762,863 94,616,249 (10,196,211,819) (678,593,779) (162,450,866) (688,877,352) 4,275,209,944 159,440,162 (2,792,645,981) (262,789,869) (508,383,348) 870,830,908 b. Cash flows from investing activities Acquisition of property, plant and equipment Proceeds from sale of property, plant and equipment Short term loans to related companies Investment in associates Proceeds from sale of investments in tradable securities and FDRS Dividend income (net of tax) Net cash (used in)/generated by investing activities (577,020,631) 10,166,999 (1,088,996,745) (1,425,446,824) 20,000 674,580,408 (1,322,500,000) 7,993,680 127,913,008 (1,937,439,728) (38,308,651) 255,826,015 (1,438,333,013) C. Cash flows from financing activities Share capital Share premium Dividend paid Receipts/(Re-payments) of long term loans Receipts of short term loans loans received from /(paid to) related companies and others Share Money Deposit Net cash provided by /(used in) financing activities abd. (88,282,746) (437,480,726) (781,064,830) 3,458,256,509 215,105,230 549,794,644 (13,156,682) (551,004,831) 700,711,547 567,319,422 11,914,921 1,480,684,251 2,151,428,207 d. Net increase in cash and cash equivalents (a+b+c) 24,217,842 414,075,431 e. Opening cash and cash equivalents f. Closing cash and cash equivalents (due) 269,786,525 294,004,367 71,908,952 485,984,383