Please calculate: a) Current Ratio & Acid test ratio b) Cash ratio & Operating cash flow c) Debt Ratio & Debt to equity ratio d) interest Ratio & Debt service coverage Ratio e) Assets turnover Ratio & Inventory turnover Ratio

STATEMENT OF FINANCIAL POSITION Note As at 31 March 2017 2016 Taka Taka 593,536,255 9,118,422 76,756,882 10,366,331 41,208,034 730,985,924 1,348,927,101 193,919,425 1,311,435,690 166,833,748 3,021,115,964 3,752,101,888 595,760,075 13,142,320 81,632,588 5,152,071 79,017,395 774,704,449 1,262,292,780 127,225,116 862,547,947 480,524,575 2,732,590,418 3,507,294,867 Assets Property, plant and equipment 4 Intangible assets 5 Deferred tax assets 6 Non-current financial assets 7 Long term advances 8 Total Non-current assets Inventories 9 Advances, deposits and prepayments 10 Other current financial assets 11 Cash and cash equivalents 12 Total Current assets Total assets Equity and Liabilities Equity Share capital 13 Share premium Retained earnings Total equity Liabilities Provision for gratuity 14 Provision for leave encashment 15 Total Non-current liabilities Provision for gratuity 14 Provision for leave encashment 15 Trade and other payables 16 Current tax liabilities 17 Total Current liabilities Total liabilities Total equity and liabilities The annexed notes 1 to 38 form an integral part of these financial statements. 315,000,000 252,000,000 1,013,110,293 1,580,110,293 315,000,000 252,000,000 1,141,720,944 1,708,720,944 33,417,772 10,878,348 44,296,120 2,997,417 2,222,794 1.740,557,065 381,918,199 2,127,695,475 2,171,991,595 3,752,101,888 35,250,107 9,012,992 44,263,099 5,183,998 1,844,907 1,323,944,886 423,337,033 1,754,310,824 1,798,573,923 3,507,294,867 STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME Note 18 19 20 21 22 For the year ended 31 March 2017 2016 Taka Taka 6,916,109,929 7,065,895,334 (3,710,291,705) (3,884,804,007) 3,205,818,224 3,181,091,327 (537,613,344) (638,507,781) (800,982,856) (735,443,135) (8,771,723) 2,468,764 1,858.450,301 1,809,609,175 68,516,585 114,518,588 1.926,966,886 1.924,127,763 Revenue Cost of sales Gross profit Marketing, selling and distribution expenses General and administrative expenses Other income/expense) Operating profit Finance income, net Profit before tax Income tax expense Profit after tax Other comprehensive income Remeasurement of defined benefit plan Related taxes Total other comprehensive income Total comprehensive income 23 24 (486,774,815) 1,440,192,071 (510,077.456) 1,414,050,307 14 6.1 10,011,988 (2,502,997) 7,508,991 1.447,701,062 1,414,050,307 Earnings per share Basic earnings per share (par value of Tk 10) 25 45.72 44.89 STATEMENT OF CHANGES IN EQUITY for the year ended 31 March 2017 Share capital Share premium Retained earnings Total equity Taka Taka Taka Taka 315,000,000 252,000,000 Balance as at 1 April 2015 Total comprehensive income for the year Final dividend for 2014-2015 1 st Interim dividend for 2015-2016 2nd Interim dividend for 2015-2016 Balance as at 31 March 2016 1,145,170,637 1,414,050,307 (157,500,000) (945,000,000) (315,000,000) 1,141,720,944 1,712,170,637 1.414,050,307 (157,500,000) (945,000,000) (315,000,000) 1,708,720,944 315,000,000 252,000,000 315,000,000 252,000,000 Balance as at 1 April 2016 Net profit for the year Other comprehensive income for the year Prior year adjustment Final dividend for 2015-2016 1st interim dividend for 2016-2017 2nd interim dividend for 2016-2017 Balance as at 31 March 2017 1,141,720,944 1.440,192,071 7,508,991 (1,311,713) (157,500,000) (472,500,000) (945,000,000) 1,013,110,293 1,708,720,944 1,440,192,071 7,508,991 (1,311,713) (157,500,000) (472,500,000) (945,000,000) 1,580,110,293 315,000,000 252,000,000 STATEMENT OF CASH FLOWS for the year ended 31 March 2017 For the year ended 31 March 2017 2016 Taka Taka 6,934,216,275 (4,582,285,098) 2,351,931.177 (1,816,132) 78,682,153 (525,820,940) 1,902,976,259 7,110,627,904 (4,568,337,004) 2,542,290,900 (928,127) 110,361,916 (500,313,493) 2,151411,196 Cash flows from operating activities Collection from customers Payment to suppliers and for operating expenses Cash generated from operating activities Interest paid Interest received Income tax paid Net cash from operating activities Cash flows from investing activities Acquisition of property, plant and equipment Acquisition of intangible assets Disposal of property, plant and equipment (Investment in)/encashment of short-term investments Net cash used in investing activities Cash flows from financing activities Dividend paid Net cash used in financing activities Net increase/(decrease) in cash and cash equivalents Opening cash and cash equivalents Closing Cash and cash equivalents (193,103,896) (847,822) 2,570,132 (450,285,500) (641,667,086) (92,079,077) (9,217,547) 3,716,783 (347,797,172) (445,377,013) (1,575,000,000) (1,575,000,000) (313,690,827) 480,524,575 (1,417,500,000) (1,417,500,000) 288,534,183 191,990,392 480,524,575 166,833,748