Roverue from operations Profit or Loss Statement (On the Basis of Function of Expenses For the Year Ended .. Coot des | i Gross Profit | x ‘Other Income. and xm Distribution Expenses | (axe Admiisrative Expenses (xe Other Operating Expenses | (oo Profit from operation ok Finance cost (ax Profit before tax ox Income tx expenses (axe Profit from continuing operation ] ox Profi/iloss) on discounted operation re xx Nat profit for the year. | a iteiin | = Diluted earings per share | x Not profit attributable 10: nnn = : a wx Onnes of company ox Non-conrling erst. ox(On the Basis of Nature of Expenses) Profit and Loss Statement For the Year Ended foe Notes fn Revenue trom operators 0x Other income vox Changes in inventories offrished goods and WLP 0x Raw materials end consumables used 0x) Staff costetEspenses ox) Depreciation and amortization expenses (0x) Distribution Exponses (ox) Administrative Expanses ax) Other operating expenses 0x) Profit from operation wx Finance costs 0) Profit before tax wx Income tax expenses 10x Profitfrom continuing operation wx Profit{ioss) on Discounted Operation (net of tax) ood on) Net profit for the year a mx Basic Eaming per share (NPR) 0x Divted Eaming pe share (NPR) 0x Net income attributable to Oune's of he company Non-controling interestStatement of Other Comprehensive Income For the Year Ended ......Ashad 20xx (...,July 20xx) Figure in NPR (000) Cay ‘Net Profit for the year as per Profit or Loss Statements (Other Comprehensive income: Loss on Revaluation (oa) (20%) Available-for-sale Investments : xx 1x Cash flow hedges xx wx Exchange Gain/Loss arising on translation of foreign operations. wx wx ‘Actuarial Gain/Loss on defined benefit pension schemes xx wx ‘Share of Associates’ other comprehensive income vx wx Tax relating to components of other comprehensive income xx 1x Total Other Comprehensive Income (OC!) xx 1K Total Comprehensive Income (TCl)... xx 1xsevens seve ses COMpany Statement of Changes in Equity For the year ended ......Ashad 20xx (....July 20xx) Figure in NPR (000) Particulars |Notes|Share| Share | Capital |Treasury| Foreign |Revaluation| Other |Retained capital premium|Redemption| share |Exchange| Reserve |Reserve| earnings | Controlling a) en Balance at 1Shrawan xx | xxx | XXX XK xk xx ox | K wx |x 2x1 (Change in Accounting Policies Restated Balance at1 0x | 0x | xxx xx xx xe ox wom wx | xxx IShrawan 20x1 Profit forthe year rox | 0K | OK xk xk 1K ox x | mK wx | KK lother Comprehensive | xx | xx | xxx xk xk xk x wx | OK wx | KX income Surplus on revaluation of | xx | xxx | xxx 200K xe xx ox wx | OK wx | HK propertiesStatement of financial position Ason ae uct) Noncurrent assets Property, plant and equipment. x Intangible assets ae x Biological Assets x01 Investment property 0x, Investment in Associates wx Other investment wx Deferred tax Assets. mK Other receivables, shat xx Total noncurrent a$@t8 .nensnnnn eee os x Current assets: Inventories XK Biological assets 10x, Trade and other receivable xx prepaid expenses. x0 Other current assets x Total current assets... : : 1x Total assets. EaEquity Capital... Reserve fund Non controling interest Total equity Liabilities... Noncurrent liabilities. Loans and borrowings. Employee beneft... Deferred tax liabilities .. Total Noncurrent liabilitiesCurrent liabilities and provision Loans and borrowings... Trade and other payable... Income tax labilties Employee benefit Provision Total current liabi Total liabilities. EEEEE Total equity and liabilities