BEACON PHARMACE'UTICALS LTD.

153-L54 Teigoan uA., Dhaka -1208

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! f\: A ll Cl AL P /' ilTl O N ( U n-a u al it ^ d )

r"" at lilst lVri, , 2U74

31-Mar-14ParticularsASSETS

Non-Current Assets:

Property, Plant & Equipments

Capital Work in Progress

Deferred IPO Expense

Total Non-Current Assets

Current Assets:

lnventoriesAccounts Receivable

Advance, Deposit & Pre-PaYments

Cash & Cash Equivalants

Total Current Assets

lnvestment:lnvestmentTotallnvestment

TOTAL ASSETS

sHaRrHotorRs' rQultY & ttAgttlflesShareholders' Equity:

Paid up Capital

Reserve and Surplus'Retaines Earning

Totat Shareholders' EquitY

Non-Current Liabi Iities:

Long Term Loan:

Current Liabilities:

Liabilities for EWF & WPPF

ShortTerm Loan

Current Portion of Long Term Loan

Share Application Money Refundable

Accounts Payable

Tax Payable

Accrued Expense

Vat Payable

Total Current LiabilitiesTOTAL SHAREHOLDERS' EQUITY &LIABITITIES

Net Asset value (NAV) / Share

Par Value(Tk.)

2,432,223,189

199,L99,97L

L0,652,4552,642,075,625

Amount in Tk.

30-Jun-13

2,55O,O94,661

880,923

L4,203,289

2,565,L18,873

991,69L,827

tzo,298,4O8524,323,9L2

4,626,408

1,640,940,555

920,497,4V5

157,859,545

44O,43O,LOs

7,673,698

1,526,460,823

c318,895,565

318,895,555

L59,980,190

159,980,190

4,6OL,91L,745 4,251,6L9,886

2,3L0,000,000

323,259,2631.47.236.860

2,780,496,123

2,31.0,000,000

336,552,059

126,706,269

2,773,258.328

591

69t,822,502

776,0t3,169776,OL3,L69

L5,727,636

970,138,901

3L,884,784

4,956,614

77,645,306

64,075,777

23,767,849

L,396,253

L,129,593,LzO

4,601,9L1,745

t2.0410.00

4,251",6L9,886

12.01

10.00

74,869,7L2

512,496,894

63,584,240

4,956,614

20,837,254

60,362,027

24,512,591629.057

702.348.389

o,Company Secrb

[w^-f,M'anaging Director

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iEACO0$ t':"*Ar't W f.rCE UTICALS LTn.L53-154 Tejgoan rf A., i;nalta-1208

STATEMENT OF CASH FLOW (Un-audited)

For the 3rd Quarter ended 31st March, 2014

July'13 toMar'14

9 Months

Amount in Tk.

July'12 toMar'13

9 MonthsParticulars

Cash Flows from Operating Activities:Collection against Sales

Payment to CreditorsOther Operating Expense

lnterest Paid

Received from other sources

Net Cash Generated from Operating Activities

(15,915,836)

(15,915,836)

dt N"tCash Generated from Financing Activities

TotalCash Flow

Cash and Cash Equivalent - Opening

Cash and Cash Equivalent - Closing

Operating Cash flow per Share

Nos. of Shares lssued

,r^rM

1a+,.[Jo,oal1425,842,551

341,651,884

(3,047,290)

7,673,699

4,626,4O9

0.13

231,000,000

L,236,97O,339

(404,369,653)

(664,468,2911

(L7O,759,477l,

32,077,56629,45O,485

9L7,186,4L2"(468,099,7771

(89,859,221)

(L3L,326,L77:)

4,223,633232,124,870

C a"rn Ftows from lnvesting ActivitiesAcquisition of Property, Plant & Equipments

lnvestment

lnterest and Other Received

Net Cash Generated from Investing Activities

Cash Flows from Financing ActivitiesCapitalReceivedDeferred IPO Expense

Excess Share Application Money Received

Excess Share Application Money Refund

Lbng Term Loan Received

LongTerm Loan Refund

Short Term Loan Received

ShortTerm Loan Refund

(2L5,234,2831

(158,915,375)

(374,L49,6581

(578,162)

(703,7L6,487l

(L09,464,225)

{213,758,8741

2,450,L617,202,594

9,652,745

1.00

231,000,000

Managing Director

Notes to th,r,; EinaneiaN PmsitionFor the 3rd quqlter ended 31st Ma:.eh, 2014

1.00 Selected explanatory notes:The financial statements have been prepared in line with accounting policies as adoptedin the preparation of financial statements for the period ended 31st March, 2014. Thisinterim financial report includes those seleted explanatory notes as were deemedappropriate for the better understanding of the said un-audited financial statements.

2.00 Presentation of financial statements and basis of accounting:The financial statements have been prepared in accordance with Generally AcceptatedAccounting Principles under Historical Cost Convention and after compliance withBangladesh Financial Reporting Standard (BFRS) & Bangladesh Accounting Standard(BASs) adopted by the lnstitute of Chartered Accountants of Bangladesh (|CAB), theCompanies Act 1994, the Securities and Excxhange Rules 1987 and other applicablelaws and regulations.

3.00 Property, Plant & Equipment:3.01 Recognition and Measurement

Propefi, plant and equipment are capitalized at cost less accumulated depreciation incompliance with the requirements of BAS 16: Property, Plant and Equipment. The cost ofacquisition of an asset comprises its purchase price and any directly attributable cost ofbringing the assets to its working condition for its intended use inclusive of inward freight,duties and non-refunded taxes.

Fixed Asssets as on 01.07.20'13 3,199,763,49OAddition during the year 16,915,235IotalAssets 3,2L6,678,7t5Less: Accumutated ueprectatton as on 31.03.2tr?[ 784,455,526llVritten Down Value as on 31.03.2014 2,432,223,199

4.fi) lnventories:lnventories are carried at the lower of cost and net realizable value as prescribed by BAS2: lnventories. Cost determined on weighted average cost basis. The cost of inventoriescomprises of expenditure in the normal course of business in bringing the inventories totheir present location and condition. Net realizable value is based on estimated sellingprice less any further costs expected to be incurred to make the sale

4.01 Closing Stock

Raw MaterialsWork-in-Process

Finished Goods

Packing Materials

Literatule & Promotional MaterialsLaboratory Chemicals

Stock of Stattionery

.spares & Accessories

Balance as on 31st March,2014

286,249,3L9

38,448,253531,4L3,785

7L,028,7!2!8,657,92222,616,568

5,472,4t117,805,956

99L,691,927

e,+ 6,===r?.

S.tiG ilaash and Gash Equivalents:

Cash and Cash equivalents includes cash in hand and with banks on current and depositaccounts which are held and available for use by the company without any restriction.There is insignificant risk of change in value of the same.

5.01 Gash and Gash Equivalents:Cash in hand

Cash at Bank

TotalCash and Cash Equivalents:

O,-l -zCompany'Secgdtalf

3,43L,842L,L94,566

'4,626,409

6^.^-d,Managing Director