Zahintex Industries Limited Adjusted Trial Balance

Name of Accounts Administrative expenses Advance income tax Advances, deposits and prepayments Bills payable Bills receivable Cash and bank balances Cost of goods sold Current portion of lease obligation Current portion of long term loan Financial expenses Inventories Investment in Shares Lease obligation net off current maturity Liabilities for expenses Liabilities for Workwrs Profit Participation Pund ( WPPF) Long term loan net off current maturity Other non-operating income Property, plant and equipment Provision for income tax Provision for income tax (Payable) Retained earnings Revaluation reserve Sales Selling and distribution expenses Share capital Share premium Short term loan Subscription money payable Trade creditors Workers' Profit Participation Fund (expense) 1,278,331,190 16,858,745 16,858,745 176,719,653 732,694,469 2,103,140,226 29,914,114 450,000,000 291,000,000 917,920,798 5,236,646 5,429,697 5,576,907 5,059,502,293 5,059,502,293 Debit 10,620,944 16,755,500 12,929,654 368,090,775 39,019,178 1,814,071,299 4,725,156 73,580,000 159,941,520 1,307,292,467 100,000 6,470,307 67,780,614 8,243,821 114,129,988 28,522,690
Balance as on 01

Credit

57,049,483

Sales Cost of goods s Gross profit Other operatin Administrative Selling and dist Operating prof Other non-ope Financial expe Profit before W Workers' Profit Profit before in Provision for in Net profit after

Particu

Net profit for the Share issued Share Premium

Property, plant Investment in Inventories Bills receivable Advances, dep Advance incom Cash and bank

Share capital Revaluation re Share premium Retained earni Long term loan Liabilities for W Lease obligatio Trade creditors Current portion

Revaluation re Share premium Retained earni Long term loan Liabilities for W Lease obligatio Trade creditors Current portion Current portion Short term loan Provision for in Liabilities for e Bills payable Subscription m

Income Statement
Sales Cost of goods sold Gross profit Other operating income Administrative expenses Selling and distribution expenses Operating profit Other non-operating income Financial expenses Profit before WPPF & Income Tax Workers' Profit Participation Fund (WPPF) Profit before income tax Provision for income tax Net profit after tax for the year 2,103,140,226 (1,814,071,299) 289,068,927 (10,620,944) (29,914,114) 248,533,869 28,522,690 (159,941,520) 117,115,039 (5,576,907) 111,538,132 (16,858,745) 94,679,387

OE Statement
Particulars Balance as on 01 July 2011 Net profit for the year Share issued Share Premium 450,000,000 291,000,000 Share Capital Share Premium Retained Earnings Revaluation Reserve 450,000,000 291,000,000 176,719,653 94,679,388 Total Equity 732,694,469 1,650,414,122 94,679,388 0 0 732,694,469 1,745,093,510

271,399,041

Balance Sheet
Assets Property, plant and equipment Investment in Shares Inventories Bills receivable Advances, deposits and prepayments Advance income tax Cash and bank balances Total Liabilities & Equity Share capital Revaluation reserve Share premium Retained earnings Long term loan net off current maturity Liabilities for Workwrs Profit Participation Pund ( WPPF) Lease obligation net off current maturity Trade creditors Current portion of long term loan 1,278,331,190 100,000 1,307,292,467 368,090,775 12,929,654 16,755,500 39,019,178 3,022,518,764

450,000,000 732,694,469 291,000,000 271,399,040 114,129,988 8,243,821 6,470,307 5,429,697 73,580,000

Revaluation reserve Share premium Retained earnings Long term loan net off current maturity Liabilities for Workwrs Profit Participation Pund ( WPPF) Lease obligation net off current maturity Trade creditors Current portion of long term loan Current portion of lease obligation Short term loan Provision for income tax Liabilities for expenses Bills payable Subscription money payable Total

732,694,469 291,000,000 271,399,040 114,129,988 8,243,821 6,470,307 5,429,697 73,580,000 4,725,156 917,920,798 16,858,745 67,780,614 57,049,483 5,236,646 3,022,518,764

n Reserve

Total Equity

32,694,469 1,650,414,122

94,679,388 0 0 32,694,469 1,745,093,510

Sales Cost of goods sold Gross profit Other operating income Administrative expenses Selling and distribution expenses Operating profit Other non-operating income Financial expenses Profit before WPPF & Income Tax Workers' Profit Participation Fund (WPPF) Profit before income tax Provision for income tax Net profit after tax for the year

2,103,140,226 (1,814,071,299) 289,068,927 (10,620,944) (29,914,114) 248,533,869 28,522,690 (159,941,520) 117,115,039 (5,576,907) 111,538,132 (16,858,745) 94,679,387

Particulars Balance as on 01 July 2011 Net profit for the year Share issued Share Premium

Share Capital 450,000,000

Share Premium 291,000,000

Retained Earnings 176,719,653 94,679,388

450,000,000

291,000,000

271,399,041

Revaluation Reserve

Total Equity

732,694,469 1,650,414,122 94,679,388 0 0 732,694,469 1,745,093,510

Assets Property, plant and equipment Investment in Shares Inventories Bills receivable Advances, deposits and prepayments Advance income tax Cash and bank balances Total Liabilities & Equity Share capital Revaluation reserve Share premium Retained earnings Long term loan net off current maturity Liabilities for Workwrs Profit Participation Pund ( WPPF) Lease obligation net off current maturity Trade creditors Current portion of long term loan Current portion of lease obligation Short term loan Provision for income tax Liabilities for expenses Bills payable Subscription money payable Total

1,278,331,190 100,000 1,307,292,467 368,090,775 12,929,654 16,755,500 39,019,178 3,022,518,764

450,000,000 732,694,469 291,000,000 271,399,040 114,129,988 8,243,821 6,470,307 5,429,697 73,580,000 4,725,156 917,920,798 16,858,745 67,780,614 57,049,483 5,236,646 3,022,518,764

Beginning Inventory of finished goods Closing Inventory of raw materials Closing Inventory of work-in-process Ending Inventory of finished goods Opening Inventory of raw materials Opening Inventory of work-in-process Purchase of raw materials

384,436,052 205,060,510 565,060,750 525,070,581 232,025,690 1,094,388,947 1,398,412,451 4,404,454,981