1

()

(Financial Statements)

(Reporting Period) (Fiscal Year)

1 31

(Calendar
Year)

1
1. (Statement of Financial Position at the end of the period)
2. (Statement of Comprehensive Income for the period)
3. ( Statement of Changes in Equity for

the

period)

(Cash Flow Statement for the period)

5. ( Notes, Comprising a summary of Accounting Policies and other
Explanatory Notes)
6.

4.

(Management Discussion and Analysis)

(Statement of Financial Position)

1. (Assets)
1.1 (Current Assets)
1.2 (Non Current Assets)
2. (Liabilities)
2.1 (Current Liabilities)
2.2 (Non-current liabilities)
3. (Capital) (Owners Equity)
(Assets)

(Tangible Assets) (Intangible Assets)
(Current Assets)

..

(Operating

1

Cycle)

12

12

1.(Cash and cash equivalents)
( )

2. (Temporary Investment)

105

(Trading Securities) (Available for Sales Securities)
(Held to Maturity Securities)
3. (Trade and other receivables)

(Prepaid
Expenses)

1

(Accrued Revenue)

4. (Short-term loans)

3
5.(Inventories)

6.(Other
current
assets)

1 5

(Office Supplies)

1
(Non-current assets)

1 1

1.
(Available-for-sale
invenstments)

2.(Investments
in
associates)

5 22

3.

(Investments
in
subsidiaries)

4.

(Investments
in
joint
ventures)

5. (Other long-term investments)

1 4
6.

(Long-term
loans)

7. (Investment property) (

()
)

()

8. (Non-current assets classifiled as held for sale)

9.

(Property,
plant
and
equipment)

(Land)

(Building)

(Equipment)

(Furniture and Fixture)

(Vehicle)

(Machinery)
10.
(Intangible
assets)

11. (Deferred tax assets)

-
-
-

12. (Other non-current assets)

1 11
(Liabilities)

1.

2.
3.
(Current liabilities)

1.
2.
3. 12
4. 12

1. (Bank

overdrafts and short-term loans from

financial institutions)

2. (Trade and other payables)

(Accrued Expenses)

(Revenue Received in Advance or Unearned Revenue)

1
3. (Current portion of long-term liabilities)

4. (Short-term borrowings)
2

5. (Current Income tax payable)

6. (Short-term provisions)

7.
(Other current liabilities)

1 6
(Non-current liabilities)

1
1. (Long-term
borrowing)

2. (Deferred
tax
liabilities)

3. (Employee
benefit
obligations)

19

4.
(Long-term
provisions)

5. (Other
non-current
liabilities)

(Owners Equity or Capital)

(Sole Proprietorship)

(Invested equity)
(Withdrawals)
(Profit and loss results)
(Owners equity)

(Partnership)
1.

(Ordinary
of
Unlimited
Partnership)

(General partners)
2. (Limited Partnership) 1

(Limited partners)

(Partners equity)

(Partners capital)
() (Unrealized gain (loss))
() (Un-appropriated retained earnings)
(Company Limited)
(Stockholders equity or Shareholders equity)

( Par value)
(Paid-in Capital or Paid in Surplus)
(Retained Earnings)

1. (Share capital)
1.1 (Authorised share capital)
1.1.1 (Preference shares)
1.1.2 (Ordinary Stocks)

10

1.2 (paid-up share capital)

2.1.1 (Preferenceshares)
2.1.2 (Ordinary shares)

2. (Share premium account)

2.1 (Share Premium account - Preferred shares)
2.2 (Share Premium account - Ordinary shares)
3. () (Retained Earnings)
3.1 (Appropriated)
3.1.1

(Legal
Reserve)

3.1.2

(Others)

3.2

(Unappropriated)

4. (Other components of shareholders equity)2

(Statement of Comprehensive Income)

3
1. (Revenues)
2. (Expenses)
3. (Other Comprehensive income)

(Revenues)

.. 2554: .2-1 .2-7

.. 2554: 3

11

1. / (Revenues from the Sale of Goods and The Rendering
of Services)
2. (Other Incomes) 1

(Expenses)

2
1.
1. / (Cost of Sales or Cost of Goods Sold)

12

()

2. (Operating Expenses or
Selling
and
Administrative
Expenses)

o (Selling Expenses)
1. (Salary Expense)
2. (Wages Expense)
3. (Transportation-out Expense)
4. (Commission)
5. (Other Expenses) (Advertising
Expense) (Packing)
o (Administrative Expenses)
1.
(Wages and Salary)
2. (Rent Expense)
3. (Repair Expense)
4. (Maintenance Expense)
5. (Depreciation)

6. (Post Telegraph and Telephone

Expenses) (Communication expenses)
7. (Other expenses) (Auditing fees)
(Miscellaneous Expense)
(Office Supplies Expense)

3.

(Other
expenses)

13

4.

(Finance
Costs)

5.

(Income
Tax
expenses)

2.
1. (Changes in inventories of finished
goods and work in process)

2. (Work performed by the entity and capitalized)
3. (Raw materials and consumables used)

4.

(Employee
benefit
expenses)

5. (Depreciation and amortization expenses)

6.

(Impairment of asset)

7. (Other expenses)
1 6

14

**( )

() (Profit (Loss) before finance cost and income tax

expenses)

() (Profit (Loss) before income tax expenses)

()
(Net
profit
(loss))

(Earning per share)

(Single step) (Multiple step)

(Other Comprehensive Income)

(
)

1. (Gains on property revaluation)
2.
(Actuarial gains (losses) on defined benefit pension plans)
3.
(Exchange
differences on translating foreign operations)
4.
5.

(Available-for-sale financial assets)

(Cash flow hedges)

15

1.
2.
()

()

3
_____________________

___ ____________

(Single Step) ,

(
()

-
(Periodic Inventory Method)

.........................

25x1

:
25x0

16

(1)
(2)

XX
XX
XX

XX
XX
XX

(3)

(4)

(5)

()

()

XX
XX
XX
XX
XX
XX
XX

XX
XX
XX
XX
XX
XX
XX

XX

XX

XX
XX
XX

XX
XX
XX

XX

XX

XX
XX
XX

XX
XX
XX

XX

XX

()

()
()

1. /

XX
XX

XX
XX

XX
XX

XX
XX

17

2.

XX
XX

3.

XX
XX

XX

XX

XX
XX
XX

XX
XX
XX

XX
XX (XX)

XX
XX (XX)

XX
XX
(XX)
XX

XX
XX
(XX)
XX

4.
( x ..%)
..

XX
XX
XX

XX
XX
XX

5.
( x ..%)
..

XX
XX
XX

XX
XX
XX

-
(Perpetual Inventory Method)

.........................

18

25x1

25x0

(1)
(2)

XX
XX
XX

XX
XX
XX

(3)

(4)

()

()

()

()
()

1. /

XX
XX
XX
XX
XX
XX
XX

XX
XX
XX
XX
XX
XX
XX

XX

XX

XX
XX
XX

XX
XX
XX

XX

XX

XX

XX

XX
XX

XX
XX

XX

XX

XX
XX

XX
XX

XX
XX

XX
XX

19

2.

XX
XX

XX
XX

3.
( x ..%)
..
..

XX
XX
XX
XX

XX
XX
XX
XX

4.
( x ..%)
..
..

XX
XX
XX
XX

XX
XX
XX
XX

-
(Periodic Inventory Method)

.........................

25x1

:
25x0

20

(1)
(2)

XX
XX
XX

XX
XX
XX

(3)

(4)

(5)

(6)

(7)

()

()

()

()
()

XX
XX
XX

XX
XX
XX

XX
XX
XX
XX

XX
XX
XX
XX

XX

XX

XX
XX
XX

XX
XX
XX

XX

XX

XX
XX
XX

XX
XX
XX

XX

XX

1. /

XX
XX

XX
XX

XX
XX

XX
XX

21
2.

XX
XX

3.

4.

XX
XX

XX
XX

XX
(XX)
XX

XX
(XX)
XX

XX
XX
XX

XX
XX
XX

(XX)
XX

XX
XX

(XX)
XX

5.

....

XX
XX
XX
XX

XX
XX
XX
XX

6.

xxx

...

XX
XX
XX
XX
XX
XX

XX
XX
XX
XX
XX
XX

22
7.

...

XX
XX
XX

XX
XX
XX

-
(Perpetual Inventory Method)
.........................

23

25x1

25x0

(1)
(2)

XX
XX
XX

XX
XX
XX

(3)

(4)

(5)

(6)

(7)

()

()

()

()
()

XX
XX
XX

XX
XX
XX

XX
XX
XX
XX

XX
XX
XX
XX

XX

XX

XX
XX
XX

XX
XX
XX

XX

XX

XX
XX
XX

XX
XX
XX

XX

XX

1. /

XX
XX

XX
XX

XX
XX

XX
XX

24
2.

3.

XX
XX

XX
XX

XX
(XX)
XX

XX
(XX)
XX

XX
XX
XX
(XX)
XX

XX
XX
XX
(XX)
XX

5.

....

XX
XX
XX
XX

XX
XX
XX
XX

6.

xxx

...

XX
XX
XX
XX
XX

XX
XX
XX
XX
XX

4.

25

7.

...

3
_____________

XX

XX

XX
XX
XX

XX
XX
XX

26

______________

__________________

(1)
(2)
(3)
(4)

:
25x1

25x0

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

25x1

25x2

XX

XX

(5)

______________

__________________

27

-....................
/
...................

:
1.

-.......
-..........

(6)

(7)

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

(8)

XX

XX

XX
XX
(XX)

XX
XX
(XX)

XX

XX

XX

XX

XX

XX

25x1

25x0

XX

XX

XX

XX

XX

XX

XX

XX

28

2.
-..........
3.

XX
XX
(XX)

...
...

4.

5.

6.

-
.....
.....

XX
XX
XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX
XX

XX

(XX)

XX

XX
XX

XX
(XX)

XX
XX

XX
(XX)

(XX)

XX

XX
(XX)

XX

(XX)

XX

XX
XX

(XX)

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

29

7.

XX

XX

_______
()
__________________
:

-....................
-....................
()


:
9. -................

10. -................

11.

() ()

25x1

25x0

(9)

XX

XX

(10)

XX

XX

(11)

XX

XX

XX

XX

XX

XX

25x1

25x0

XX

XX

(XX)

(XX)

XX

XX

XX

XX

(XX)

(XX)

XX

XX

XX

XX

XX

XX

XX

XX

30

______________
()
__________________

(XX,XXX @XX )
(XX,XXX @XX )

()

....

:
9.

() ()

:
25x0

25x1

XX

XX

XX

XX
XX

XX

XX

XX

XX

XX

XX

XX

XX
XX
(9)

XX
XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

XX

25x1

25x0

XX

XX

XX

XX

XX

XX

31

1.
31 25X0 25x1
25x1
25x0

101

208,700.00
100,000.00
102
-
153,000.00
94,600.00
103
-
330,000.00
420,000.00
104

45,000.00
50,000.00
105

38,000.00
42,000.00

32
105
106
151
152
153
154
155
156
157
201
202
203
204
251
301
302
305
351
401
402
403
404
501
502
503
504
505
506
507
508
509
510
511
512

(500 @ 100 )

-
-
-

-
-

8,000.00
18,000.00
800,000.00
840,000.00
96,000.00
48,000.00

20,000.00
18,000.00
280,000.00
25,000.00
80,000.00
20,000.00
4,300.00
3,500.00
42,000.00
19,200.00
9,600.00
6,000.00
3,112,300.00

60%
30%
20%
20%

392,000.00
72,000.00
27,200.00
500,000.00
40,400.00
12,000.00
8,000.00
245,200.00
500,000.00
250,000.00
227,700.00
300,000.00
650,000.00
2,000.00
3,800.00
36,000.00

12,000.00
18,000.00
500,000.00
840,000.00
96,000.00
48,000.00

25,000.00
30,000.00
250,000.00
28,000.00

350,000.00
52,800.00
17,600.00
512,000.00
45,000.00
8,000.00
7,500.00
300,000.00
500,000.00
250,000.00
30,000.00
100,000.00
520,000.00
1,000.00
8,000.00
35,000.00

75,000.00
20,000.00
5,500.00
4,000.00
42,000.00
19,200.00
9,600.00
8,000.00
3,112,300.00 2,736,900.00 2,736,900.00

40%
100%
70%
100%
80%
80%

33
-

20%

80%

31 25x0 38,000 31
25x1 13,800

1.
2.
3.
4.

() 31 25x1
31 25x1
31 25x1
31 25x1

31 25x1

25x1

:
25x0

(1)

612,000.-

465,000.-

34

(2)

2,000.614,000.-

1,000.466,000.-

(3)
(4)
(5)

289,400.63,450.115,150.468,000.146,000.(6,000.-)
140,000.-

239,000.60,810.114,490.414,300.51,700.(8,000.-)
43,700.-

200,000.200,000.340,000.-

100,000.100,000.143,700.-

()

()

()
()
:
1.

x1 x0
(300,000 100,000)
=200,000

25x1

20,000.18,000.-

2.

3.

:
25x0

650,000.-

1,000.00

(38,000.-)
612,000.-

25,000.30,000.- (55,000.-)
465,000.-

2,000.00

1,000.00

25x1

25x0

38,000

3,800

42,000

280,000

250,000

25,000

28,000

305,000

278,000
8,000

35

4.

5.

36,000

(39,800)

265,200

35,000

235,000

303,200

277,000

(13,800)

(38,000)

289,400

239,000

-
-
-

48,000.00
1,290.00
8,400.00
3,840.00
1,920.00
63,450.00

45,000.00
1,650.00
8,400.00
3,840.00
1,920.00
60,810.00

-
-
-

32,000.00
20,000.00
3,010.00
3,500.00
33,600.00
15,360.00
7,680.00
115,150.00

30,000.00
20,000.00
3,850.00
4,000.00
33,600.00
15,360.00
7,680.00
114,490.00

31 25x1

(43,000)

(1)

25x1
612,000.-

:
25x0
465,000.-

36

(2)

2,000.614,000.-

1,000.466,000.-

24,200.265,200.80,000.70,800.27,800.468,000.146,000.(6,000.-)
140,000.-

4,000.235,000.75,000.70,800.29,500.414,300.51,700.(8,000.-)
43,700.-

200,000.200,000.340,000.-

100,000.100,000.143,700.-

(3)

(4)

(5)

(6)

(7)

()
x1 x0

(300,000 100,000)
()
=200,000

()
()
:
1.

25x1

20,000.18,000.-

2.

3.

:
25x0

650,000.-

1,000.00

(38,000.-)
612,000.-

25,000.30,000.- (55,000.-)
465,000.-

25x1
2,000.00
38,000
(13,800)

25x0
1,000.00
42,000
(38,000)

37

24,200
4.

250,000

25,000

28,000

305,000

278,000
8,000

36,000

6.

7.

280,000

3,800

5.

4,000

(39,800)

35,000

(43,000)

265,200

235,000

80,000.-

75,000.-

42,000.19,200.9,600.70,800.-

42,000.19,200.9,600.70,800.-

20,000.4,300.3,500.27,800.-

20,000.5,500.4,000.29,500.-

31 25x1
:

38

1 .. 25x0

()

**

500,000.00

250,000.00

30,000.00

780,000.00

500,000.00

250,000.00

30,000.00

780,000.00

43,700.00

100,000.00

143,700.00

500,000.00

250,000.00

73,700.00

100,000.00

923,700.00

140,000.00

200,000.00

340,000.00

500,000.00

250,000.00

213,700.00

300,000.00

1,263,700.00

25x0

31 .. 25x0
25x1

31 .. 25x1

3 1 25x1

39

(1)

361,700.00

194,600.00

(2)

330,000.00

420,000.00

(3)

63,000.00

68,000.00

13,800.00

38,000.00

8,000.00

12,000.00

776,500.00

732,600.00

1,292,800.00

1,063,600.00

1,292,800.00

1,063,600.00

2,069,300.00

1,796,200.00

(4)

(5)

500,000.00

512,000.00

60,400.00

60,500.00

560,400.00

572,500.00

245,200.00

300,000.00

245,200.00

300,000.00

805,600.00

872,500.00

(6)

3 1 25x1

40

25x1

25x0

(500 @ 100 )

500,000.00

500,000.00

500,000.00

250,000.00

250,000.00

213,700.00

73,700.00

**

300,000.00

100,000.00

1,263,700.00

923,700.00

2,069,300.00

1,796,200.00

()

(7)

1.

25x1

25x0

208,700.00

100,000.00

153,000.00

94,600.00

361,700.00

194,600.00

330,000.00

420,000.00

2.
-

3.

45,000.00
18,000.00

50,000.00
18,000.00

41

63,000.00

68,000.00

8,000.00

12,000.00

4.

8,000.00

12,000.00

5.

800,000.00
840,000.00
(392,000.00)

500,000.00
840,000.00

448,000.00

(350,000.00)

96,000.00
(72,000.00)

96,000.00
24,000.00

(52,800.00)

48,000.00
(27,200.00)

490,000.00

43,200.00

48,000.00
20,800.00

(17,600.00)

1,292,800.00

30,400.00
1,063,600.00

6.

40,400.00
12,000.00

8,000.00

60,400.00

45,000.00
8,000.00
7,500.00
60,500.00

7.

73,700.00

30,000.00

140,000.00

43,700.00

42

213,700.00

73,700.00

1
31 25X1

43

101
102
103
104
105
106
107
108
109
151
152
153
154
155
156
157
158
201
202
203
204
205
206
251
301
302
303
304
401
402
403
404

(@ 100 )

()

501

25x1

32,000.00
128,000.00
40,000.00
400,000.00
139,000.00

25x0

28,000.00
154,000.00
38,000.00
400,000.00
154,000.00

6,950.00
42,960.00
2,300.00
12,000.00
260,000.00
100,000.00
1,000,000.00
1,392,000.00

4,620.00
58,000.00
1,850.00
6,240.00
260,000.00
40,000.00
1,000,000.00
1,392,000.00

835,200.00
82,800.00

765,600.00
82,800.00

45,540.00
100,000.00

28,980.00
120,000.00

105,000.00
65,000.00
100,000.00
4,580.00
1,500.00
30,000.00
800,000.00
1,000,000.00
200,000.00
330,570.00
100,000.00
1,193,910.00
30,000.00
45,000.00

125,000.00
70,000.00
100,000.00
3,580.00
1,500.00
30,000.00
1,020,000.00
1,000,000.00
200,000.00
150,570.00
40,000.00
1,200,000.00
20,000.00
45,000.00

6,000.00
25x1

630,000.00

5,820.00
25x0

580,000.00

44
502
503
504
505
506
507
508
509
510
511
512
513
514

-
-

30,000.00

25,000.00
25,000.00
37,000.00

204,000.00
9,000.00
27,500.00
30,000.00
69,600.00
16,560.00
20,000.00
2,330.00
1,200.00
40,000.00
4,886,250.00 4,886,250.00

18,500.00
35,000.00
180,000.00
9,000.00
25,000.00
30,000.00
69,600.00
16,560.00
20,000.00
4,620.00
1,500.00
38,000.00
4,799,170.00

4,799,170.00

31 25x0 42,960 31 25x1

66,240

-
-

70%
70%
100%
20%
50%
60%
?
20%

30%
30%
?
50%
40%
100%
60%
80%

1. () 31 25X1
2. 31 25x1
3. 31 25x1
4. 31 25X1
2.
31
25X1

25x1
25x0

45
101
102
103
104
105
106
107
151
152
153
154
155
156
157
201
202
203
204
251
301
302
303
351
401
402
403
404
501
502
503
504
505
506
507
508
509

-
-

(100,000 10 )

-
-
-

64,000.00
123,500.00
1,000,000.00
85,000.00
100,000.00
5,000.00
150,000.00
1,000,000.00
720,000.00
81,000.00
223,500.00

20,000.00
18,500.00

588,000.00
35,100.00
137,825.00
135,500.00
189,000.00
19,900.00
14,600.00
332,500.00
1,000,000.00
100,000.00
341,875.00
700,000.00
800,000.00
30,000.00

360,000.00
173,000.00
50,000.00
19,900.00
2,000.00
16,200.00
44,700.00
144,000.00
24,000.00
3,573,300.00 3,573,300.00

50,000.00
180,000.00
1,000,000.00
120,000.00
79,000.00
4,000.00
150,000.00
500,000.00
720,000.00
81,000.00
223,500.00

24,000.00
33,000.00
360,000.00
150,000.00
40,000.00
14,000.00
0.00
16,200.00
44,700.00
144,000.00
32,000.00
3,631,900.00

444,000.00
18,900.00
93,125.00
300,000.00
200,000.00
25,000.00
14,600.00
400,000.00
1,000,000.00
100,000.00
314,775.00
200,000.00
865,000.00
20,000.00

3,631,900.00

46

60%
?

20%
?

?
-
20%
?
-
20%
?
-
20%
?

1 25x0 25x1 84,000 79,000

1. () 31 25X1
2. 31 25x1
3. 31 25x1
4. 31 25X1