Golden Harvest Agro lndustries Limited

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1 Golden Harvest Agro lndustries Limited Consolidated Financial Statements (Un-Audited) For the 3rd quarter ended 31 March 2017

2 Golden Harvest Agro Industries Limited consolidated statemexl :liffffialtosition (un-audited) ASSETS Non-Current Assets Property, Plant & Equipment Leased Assets Intangible Asset Biological Asset Capital Work in Progress Current Assets Inventories Advances, Deposits and Prepayments Trade & Other Receivables Cash & Bank Balances TOTAL ASSETS EQUITY AND LIABILITIES Shareholdersr Equity Share Capital Share Premium Revaluation Surplus Retained Earnings Non Controlling Interest Total Equity Non-Current Liabilities Long Term Loan Deferred Tax Liability Lease Obligation Current Liabilities Accounts & Other Payables Accruals and Provisions Short Term Loan Current portion of Long Term Loan against Machinery Current portion of Lease Obligation TOTAL EQUITY AND LIABILITIES Number of Shares used to compute NAV Net Asset Value per Share 3,802,068,730 2,710,535,836 66,714,942 61,150,972 95,209, ,457,195 2,002,954, ,704, ,141, ,305, ,573,568,441 2,646,0',78,977 57,567,310 57,896,652 74,887, t73 320,478, ,053, ,758,844 34,531,6t2 5,805,023,406 5,044,390,614, ,990, ,776, ,621, ,900, ,866, ,356, ,290,272 Wru 7,766,572 9,213,602 2,169,461,369 2,055,626,607 1,263,134,746 1,283,754, ,291 1,705,009, ,786, ,222,710 1,61.6,015, ,385,230 t ,443, ,704,924 1,064,7 55, ,86L,349 g,243,gol 5,805,023,406 5,044,390,614 99,099,000 gg,099,ooo ,,,wat/ DirM ing Director

3 Golden Harvest Agro Industries Limited Consolidated Statement of Prolit or Loss and other Comprehensive Income (Un-Audited) For the 3rd quarter ended 31 March 2017 Amount in BDT 01 July 2016 to 31 March JuIy 2015 to 31 March January 2017 to 31 March January 2016 to 31 March 2016 Revenue Cost of Goods Sold Gross Profit Operating Expenses Administrative Expenses Selling & Distribution Expenses Fair value gain from biological assets Other Operating Income Prolit from Operation Finance lncome Finance Cost Net Profit from Operation Provision for Worker's Profit Participation Fund NetProfitbefore Tax Income Tax Expenses Net Profit after Tax Non Controlling Interest Profit after tax attributable to Ordinary Shareholders of the Company Other Comprehensive Income Total Comprehensive Income Number of Shares used to compute EPS Earnings Per Share Earnings Per Share from operating income Eamings Per Share from finance income t,106,763, ,682, ,703, ,687,549 (s86,029,260) (439,667,991) (19r,s27,2s4) (17r,819,24t) 520,734, ,014, ,176, ,868,308 (t97,047,910) (169,516,332) (67,849,830) (66,099,393) f (46,+%pe [1f (4rf s0,6, ill f-ri-48rj s r, nig.u6 I.136,1 I tiso,ss:.arqrll r rzo.oos,o+nll rsr.:oo,ozqill rso.::2,+szrl 10,321,98 I 6,490,278 26,037,377 8\,27s,679 8,600,205 34,$7,;31 360,045, ,773,519 t14,416, ,806, ,008 2,359,141 51, ,65'7 (205,304,633) (168,310,837) (68,616,395) (48,550,725) 154,867, ,821,823 45,851,618 85,777,778 (7,718,480) (',7,531,137) (2,082,4s7) (4,0e5,8e1) 147,149, ,290,686 43,769,161 81,681,887 (34,723,037) (39,310,978) (9,320,528) (26,952,577) 112,426, ,979,708 34,448,633 1,447,030 98,',7'74 _ (487,132) 54,729,310 67, ,873, ,078,482 33,961,501 54,796,844 rt3,u1,oj_ - 1rt,013,482!12!1f91 :ge!ill_ '022,qU '022, '022{9! J22{ l.l ll ll o.5s 0.00 ll 0.01 o.oo ll o.o2 twila-/ Directf,r# *^KrDirector

4 Golden Ilarvest Agro Industries Limited Consolidated Statement of Changes in Equity (Un-audited) For the 3rd quarter ended 31 March 2017 Amount in BDT Particulars Share Capital Share Premium Revaluation Surplus Retained Earnings Non-Controling Interest Total Balance as al Deferred tax Adjustment on Revaluation Surplus Depreciation adjustment on revaluation surplus Issuance of Bonus Shares Net Profit after Tax Share of non controlling Interest Balance as at Balance as at Def'ened tax Adjustment on Revaluation Surplus Depreciation adjustment on revaluation suplus Issuance of Bonus Shares Net Profit aller Tax Share of non controlling interest Balance as at ,000, ,766, ,900,000 (81,900,000) 303,525,t4s (4,83 1,1 58) 398,42 1,01 I I,463,98s 4,83 1, ,078,482 12,440,400 (98,77 s) 1,942,t ,463,985 1r 1,078,;82 (e8,77 s) 900,900, ,866,0s4 298, ,794,636 12,341,625 2,054,596, ,900,000 90,090, ,866, ,356,679 - (3,73s,28s) (90.090,000) - 520,290,272 I,408,371 3,135,285 \13, ,2t3,602 2,055,626,607-1,408, t\3,87.,,;21 - (r,447,030) (r,447,030) 229,e20,9!9 4SJJS$5!_ - A!,62J3e! 63e;9J_a4e Jl5!572 2]6e,16ry6e_ Direitb,rg *^ k rirector

5 Golden Harvest Agro lndustries Limited Consolidated Statement of Cash Flows (Un-Audited) For the 3rd quarter ended 3L March 20L7 Cash Flows from Operating Activities Collection from Customers Payments for Operating Costs & Other Expenses Tax paid Net Cash generated from Operating Activities Cash Flows from Investing Activities Acquisitions of Property, Plant and Equipment Acquisition of Intangible Assets lnvestment in Project Capital Work in progress Investment in Associats Acquisitions of Leasehold Assets Advance Finance to Contract Farmers & others Net Cash used in Investing Activities Cash Flows from Financing Activities Payment against Finance Lease Borrowings from Banks/Financial Institutions Finance Cost Net cash provided by financing activities 1,127,927, ,197,045 (924,7t8,059) (655,265,706) (14,976,018) (9,062,69r) 188,233, ,868,648 (t82,135,271) (3,279,861) (144,037,116) (9,784,469) (40,406,360) (t64,9t4,791) (40,404,824) (49,493,887) (169,804,469) (300,000) (87,555,710) (379,643,077) (512,473,681) 4,394,656 (4,038,869) 408,591, ,484,658 (205,304,633) (168,310,837) 207,681,2t1 217,134,952 Net changes in cash and cash equivalents Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period Number of Shares used to compute NOCFPS Net Operating Cash flows Per Share (NOCFPS) 16,271,311 34,531,612 50, ,099, (59,470,081) 98,292, ,822,094 99,099,000 2,38 "W V / Direcft)r Mana Director 4

6 Golden Harvest Agro lndustries Limited Selected explanatorv notes to the financial Statements as at and for the 3rd quarter ended 31 March 20f7 Accguntinq policies and method of computations : This financial statements are consistent with those used in the annual financial statements, prepared and published for the year ended 30 June 2016 and there have no changes in accounting policy within the interim reporting period except the following note:

ORION PHARMA LIMITED AND ITS SUBSIDIARIES FINANCIAL STATEMENTS (UNAUDITED) FOR THE PERIOD ENDED 31 MARCH 2018 (THIRD QUARTER)

ORION PHARMA LIMITED AND ITS SUBSIDIARIES FINANCIAL STATEMENTS (UNAUDITED) FOR THE PERIOD ENDED 31 MARCH 2018 (THIRD QUARTER) AND ITS SUBSIDIARIES FINANCIAL STATEMENTS (UNAUDITED) FOR THE PERIOD ENDED 31 MARCH 2018 (THIRD QUARTER) AND ITS SUBSIDIARIES Consolidated Statement of Financial Position (Unaudited) As at 31 March, 2018