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TERIGU

Analysis by Terigu

  GENERAL PARAMETERS

Creation date :
Last modification date :

Data source for analysis :

Analysis based on :

Years covered :

Units and currency :


Type of accounts :

Activity classification :
TERIGU

Analysis by Terigu

ERS

20/08/2022
20/08/2022

Asia Pacific and Middle East companies


All companies
TP Catalyst - Release 118 - January 2020

3 years with latest year for analysis 2018


(Fiscal year-end: 12/31)

th USD
Accounts based on local registry fillings preferred
Unconsolidated accounts preferred

US SIC
  POTENTIAL COMPARABLE POPULATION SELECTION

Selection Summary

Criterion Excl./Incl. No per step


1. Independence indicator: A - independent; no shareholder with more Inclusion 79,788
than 25%
2. Companies with at least 3 consecutive years of accounts and latest year Inclusion 1,688,014
for analysis 2018
3. Active companies only Inclusion 1,629,284
4. World region: Far East & Central Asia Inclusion 1,207,783
5. Items available for all years: Operating Revenue (Turnover), Costs of Inclusion 1,149,055
Goods Sold, Gross Profit, Other Operating Expenses, Operating P/L
(EBIT)
6. US SIC all codes: 2041 - Flour and other grain mill products, Inclusion 7,425
US SIC all codes: 2044 - Rice milling
7. Exclude companies with no activity description Inclusion 1,237,851
The companies resulting from the search match at least one of the activity criteria Total
Note: access to Asia Pacific and Middle East companies - All companies, with unconsolidated accounts sourced from local
registry filings preferred

Potential Comparable Company List

Op.
Rev./Turn.
Last (Avg.)
Country Cons. avail. No of Employees th USD
Company name ISO Code year Last avail. yr Last avail. yr
1 2-9 Transportation Trading Service VN C1 2018 4 137
Company Limited
2 AAA Joint Stock Company VN C1 2018 20 187
3 Aakash Food Products Private Limited IN U1 2018 n.a. 25,167

4 Agricultural Saemanguem Co.,Ltd. KR U1 2018 n.a. 11,755


5 An Phat Real Estate Investment VN C1 2018 30 12,290
Trading Joint Stock Company
6 An PHU LAM Joint Stock Company VN C1 2018 7 288
7 An Vinh Phat Trading Investment Joint VN C1 2018 9 6,348
Stock Company
8 Anjani Roller Flour Mills Private Limited IN U1 2019 n.a. 25,847

9 Anphatfood International Joint Stock VN C1 2018 20 9


Company
10 BA RIA Vung TAU Seafood Logistics VN C1 2018 n.a. 4,020
Services Company Limited

11 Baba Malleshwar Rice Mill Private IN U1 2019 n.a. 6,430


Limited
12 Bamtteure Farming Association KR U1 2018 n.a. 3,882
Corporation
13 Bangkok Starch Industrial CO Ltd TH C1 2018 n.a. 41,999
14 Bangsue Chiameng Rice Mill CO Ltd TH C1 2018 n.a. 182,082

15 Bico Company Limited VN C1 2018 10 1,766


16 Bigstar Viet NAM Joint Stock Company VN C1 2018 5 238

17 BIM Rice Joint Stock Company VN C1 2018 50 0


18 Bimal Kumar Bijay Kumar Private IN U1 2019 n.a. 181
Limited
19 Biochem Food Viet NAM Joint Stock VN C1 2018 5 5,609
Company
20 Biomedical Technology And Nutrifood VN C1 2018 5 8
Vietnam Joint Stock Company

21 Boon Seng Thai Rice Mill Co., Ltd. TH C1 2018 n.a. 34


22 Boontaweepattanakij Rice CO Ltd TH C1 2018 n.a. 28,292
23 Bosa Foods Joint Stock Company VN C1 2018 5 141
24 Boseong Speciality Agricultural KR U1 2018 n.a. 4,461
Co.,Ltd.
25 Buivanngo - Sons And Daughters Co., VN C1 2018 80 0
Ltd
26 Bulandshahr Roller Flour Mill Private IN U1 2019 n.a. 1,462
Limited
27 Calibank Financial Technology Joint VN C1 2018 15 0
Stock Company
28 Cantho Trading Joint Stock Company VN C1 2018 50 33

29 CAO Lang Food Joint Stock Company VN C1 2018 80 46,364

30 Century Flour Mills Limited IN U2 2019 n.a. 19,065


31 Chaicharoen Exproduce CO Ltd TH C1 2018 n.a. 8,969
32 Changwon Rice Farming Corp. KR U1 2018 n.a. 14,142
33 Chao Ngay MOI Trading Services VN C1 2018 15 825
Corporation
34 Charoen Panich Kamphaengsan Rice TH C1 2018 n.a. 17,415
Mill CO Ltd
35 Chia Meng CO Ltd TH C1 2018 n.a. 11,919
36 CHO Heng Rice Vermicelli Factory CO TH C1 2018 n.a. 116,422
Ltd
37 Chokanan Fice [2003] Company TH C1 2018 n.a. 14,065
Limited
38 Chokchai Paiboon Co.,Ltd. TH C1 2018 n.a. 3,683
39 Choke Paisit Rice Mill CO Ltd TH C1 2018 n.a. 3,473
40 Cong TY CO Phan Banh Lubico VN C1 2018 n.a. 708
41 Cong TY CO Phan DAU TU DAI Tan VN C1 2018 50 151
LOC
42 Cong TY CO Phan Eneright Viet NAM VN C1 2018 68 2,876

43 Cong TY CO Phan Giong Chan Nuoi - VN C1 2018 n.a. 135


Thuy SAN HA NAM
44 Cong TY CO Phan H-T Giang SAN VN C1 2018 3 187
45 Cong TY CO Phan Thuc Pham Quoc TE VN C1 2018 100 38,146
Alpha
46 Cong TY CO Phan Thuong MAI Tong VN C1 2018 20 8,412
Hop Xuat Nhap Khau Thien An

47 Cong TY CO Phan Xuat Nhap Khau VN C1 2018 5 154


Nong SAN Thuc Pham
48 Cong TY CP CHE Bien Luong Thuc VN C1 2018 50 601
Thanh Phat
49 Cong TY CP DAU Thuc VAT Nghe An VN C1 2018 15 771

50 Cong TY CP Kinh Doanh Tong Hop Tan VN C1 2018 5 136


Thinh Phat
51 Cong TY CP Thuong MAI Tong Hop VN C1 2018 19 252
Chau Thanh
52 Cong TY Tnhh 4 TRI VN C1 2018 10 158
53 Cong TY Tnhh SAN Xuat - Thuong MAI VN C1 2018 5 1,425
- XAY Dung GIA Hop
54 Cong TY Tnhh TM DV Rong Dong VN C1 2018 3 2,636
Duong
55 Cong TY Tnhh Xuat Nhap Khau VN C1 2018 10 1,823
Nguyen PHU Tien
56 DAI DAI Thanh Seafoods VN C1 2018 400 8,540
57 DAI Hung Company Limited VN C1 2018 24 6,191
58 DAI Thanh Sea Food VN C1 2018 800 99,030
59 Dien Bien Province Food Joint - Stock VN C1 2018 11 1,913
Company
60 Dong A Food Company VN C1 2018 8 166
61 EAM Heng Long Rice Mill (Saraburi) CO TH C1 2018 n.a. 23,926
Ltd
62 Eiamrungruang Industry CO Ltd TH C1 2018 n.a. 43,255
63 Ganesh Grains Limited IN U2 2019 n.a. 63,655
64 Geetalakshmi Modern Rice Mill Private IN U1 2018 n.a. 4,580
Limited
65 General Mills Corporation Ltd TH C1 2018 n.a. 29,190
66 German Foodstuff Processing Joint VN C1 2018 7 577
Stock Company
67 Gold Food Viet NAM Joint Stock VN C1 2018 2 27,038
Company
68 Golden Wheat Joint Stock Company VN C1 2018 146 18,607
69 Good Luck Industries Limited PK U1 2019 39 5,500
70 Gurunanak Roller Flour Mills Private IN U1 2019 n.a. 6,755
Limited
71 Gwangil Grain Industry Co.,Ltd. KR U1 2018 n.a. 11,363
72 HA NOI Agricultural Investment Joint VN C1 2018 10 19,463
Stock Company
73 HA NOI Cuisine Joint Stock Company VN C1 2018 10 268

74 Harmony Foods Private Limited IN U1 2018 n.a. 31,041


75 Hong Trang Trading Joint Stock VN C1 2018 31 19,709
Company
76 Hung LOC Agricultural Processing Joint VN C1 2018 100 3,628
Stock Company
77 Irfan Agro Foods Private Limited IN U1 2018 n.a. 7,160
78 Ita-Rice VN C1 2018 100 415
79 Jahye Food Co.,Ltd. KR U1 2018 n.a. 2,036
80 JAI Laxmi Agro Foods Private Limited IN U1 2019 n.a. 3,097

81 Jalalabad Rice Exports Private Limited IN U1 2019 n.a. 16,009

82 Kaerai Thanyakij Co.,Ltd. TH C1 2018 n.a. 1,000


83 Kaewta Rice Mill Company Limited TH C1 2018 n.a. 23
84 Kaserchock Company Limited TH C1 2018 n.a. 17,573
85 Kayess Flour Mills Private Limited IN U1 2018 n.a. 9,980
86 Khonkaen Laemthong Rice Mill (1995) TH C1 2018 n.a. 119
CO Ltd
87 Kieu GIA NHA Trang Limited Company VN C1 2018 100 582

88 King Green Natural Foods Joint Stock VN C1 2018 1 1,628


Company
89 King Milling CO Ltd TH C1 2018 n.a. 35,783
90 Kitchen Art Viet NAM Company Limited VN C1 2018 5 72

91 Kitroongreang Chainat Co.,Ltd. TH C1 2018 n.a. 1,242


92 Komeya CO Ltd TH C1 2018 n.a. 1,110
93 Kostanaiskii Melkombinat KZ U1 2018 234 14,611
94 Kunj Roller Flour Mills Private Limited IN U1 2019 n.a. 17,507

95 KYS Inter Rice Company Limited TH C1 2018 n.a. 1,845


96 LAI Thieu Feed Mill Company Limited VN C1 2018 n.a. 122,243

97 Lakchai Thanyawanich Co.,Ltd. TH C1 2018 n.a. 12,272


98 LAO Liang KEE (1976) CO Ltd TH C1 2018 n.a. 2,415
99 Lavanya Purefood Private Limited IN U1 2019 n.a. 6,171
100 Leoline Foods Private Limited IN U1 2018 n.a. 891
101 Lien HWA Industrial Corp. TW U2 2018 287 130,021
102 Love Kush Foods Private Limited IN U1 2019 n.a. 14,111
103 LS Rice Exports Private Limited IN U1 2019 n.a. 10,517
104 Luong GIA Food Technology VN C1 2018 1 3,138
Corporation
105 M.K.T.Interrice Company Limited TH C1 2018 n.a. 12,548
106 M.S. Rice Industries Private Limited IN U1 2018 n.a. 1,756

107 MAA Joytara Rice Mill Private Limited IN U1 2018 n.a. 7,078

108 Madhuram Industries Private Limited IN U1 2018 n.a. 11,080

109 MAE JAI Thana Chottiwat Co.,Ltd. TH C1 2018 n.a. 32,960


110 Mahakali Rice Mills Private Limited IN U1 2018 n.a. 6,023
111 Mahalaxmi Paddy Products Private IN U1 2019 n.a. 8,636
Limitedd
112 Malayan Flour Mills BHD MY C1 2018 n.a. 588,371
113 Manee Trade Meal Rungruang Co., Ltd. TH C1 2018 n.a. 169

114 Mangaldeep Rice Mill Private Limited IN U1 2018 n.a. 5,894

115 Maritime And Agricultural Phoducts VN C1 2018 6 0


Viet Fresh Joint Stock Company

116 Meechai Rice Mill Co.,Ltd. TH C1 2018 n.a. 14,097


117 Miefood Food And Foodstuff Company VN C1 2018 5 13
Limited
118 Milan Station Joint Stock Company VN C1 2018 8 7
119 Nakhonluang Rice Mill CO Ltd TH C1 2018 n.a. 27,556
120 New SRI Thai Ricemill CO Ltd TH C1 2018 n.a. 7,626
121 Ngan An International Joint Stock VN C1 2018 18 629
Company
122 Nippon Flour Mills Co., Ltd. JP U2 2019 1,002 1,835,927
123 Nnsy Viet NAM Processing And Import VN C1 2018 5 15
And Export Candy Joint Stock
Company
124 Nuti Agrico Joint Stock Company VN C1 2018 50 666
125 Paramount Rice Private Limited IN U1 2018 n.a. 31,724
126 Patran Foods Private Limited IN U1 2019 n.a. 35,524
127 Phanthawee Rice Mill CO Ltd TH C1 2018 n.a. 2,530
128 PHU Sinh SAI GON Agriculture Import VN C1 2018 n.a. 2,430
Export Corporation
129 Phuoc DAT Company Limited VN C1 2018 10 12,406
130 Pichai Thanyachart Co.,Ltd. TH C1 2018 n.a. 3,692
131 Pichit Roemecharoen 2 Rice Ricemill TH C1 2018 n.a. 19,828
CO Ltd
132 Pleng Vichian CO Ltd TH C1 2018 n.a. 136
133 Quanafosevco VN C1 2018 100 8
134 Rameswar Udyog Private Limited IN U1 2019 n.a. 59,486
135 Rana Sugars Limited IN U2 2018 n.a. 152,929
136 RFM Corporation PH C1 2018 493 267,725
137 Rice Mill Thai Perm Pool ROI ET TH C1 2018 n.a. 8,330
Company Limited
138 Rice Tech Co.,Ltd. KR U1 2018 n.a. 8,031
139 Rongsee Jueng Rungrueang Company TH C1 2018 n.a. 507
Limited
140 Rongseekhao Kasetthunyarungrueang TH C1 2018 n.a. 7,033
Company Limited

141 Rongseesangtong Rice Group CO Ltd TH C1 2018 n.a. 30,443

142 Rongsifaichaitanasincharoen Co.,Ltd. TH C1 2018 n.a. 11,494

143 S.Chaijarean Rice Mill CO Ltd TH C1 2018 n.a. 15,398


144 S.Prasertchai Rice Mill CO Ltd TH C1 2018 n.a. 9,478
145 Saeng Prateep 1977 Rice Mill CO Ltd TH C1 2018 n.a. 18,650

146 Saengsiam Logistic Company Limited TH C1 2018 n.a. 247

147 Sandeul Farming Association KR U1 2018 9 27,496


148 Sang Petch Import-Export CO Ltd TH C1 2018 n.a. 22
149 Sang Thai Rice Mill CO Ltd TH C1 2018 n.a. 116
150 Sangchalearn Rung Rung Co.,Ltd. TH C1 2018 n.a. 6,476
151 Sangphaithoon Rice Mill (2000) TH C1 2018 n.a. 6,702
Co.,Ltd.
152 Santi Rice Mills PVT Ltd IN U1 2018 n.a. 15,900
153 Sathien Rung Ruang Rice Mill CO Ltd TH C1 2018 n.a. 889

154 Sawang Vinitsin CO Ltd TH C1 2018 n.a. 1,092


155 Shivaji Roller Flour Mills Private IN U1 2018 n.a. 22,927
Limited.
156 Showa Sangyo Co.,Ltd. JP U2 2019 1,176 1,475,974
157 Shree Shakambari Rice Mill Private IN U1 2019 n.a. 17,659
Limited
158 Shri Raman Bihari Agro Industries IN U1 2019 n.a. 14,510
Private Limited
159 Shubh Rice Exports Private Limited IN U1 2018 n.a. 11,105

160 Shyam Flour Mills Private Limited IN U1 2019 n.a. 8,856


161 Siam Quality Starch CO Ltd TH C1 2018 n.a. 88,280
162 Siamthanyachat CO Ltd TH C1 2018 n.a. 28,416
163 Sin Udom Mongkhol Rice Mill Ltd Part TH C1 2018 n.a. 20,962

164 Singeumsan Farming Association KR U1 2018 n.a. 4,665


165 Siriporn Rice Mill CO Ltd TH C1 2018 n.a. 64,680
166 Sirmour Remedies Private Limited IN U1 2018 n.a. 12,565
167 Sisaket Rice CO Ltd TH C1 2018 n.a. 4,701
168 Siyang Chengxin Rice Co., Ltd. CN U1 2018 n.a. 1,446
169 Song HAI Long Co.,Ltd VN C1 2018 1 0
170 Spac Starch Products (India) Limited IN U2 2018 n.a. 26,747

171 SRI Gayathri Modern RAW And Boiled IN U1 2018 n.a. 13,596
Rice Mills Pvt.Ltd.
172 SRI Satyanarayana RAW And Boiled IN U1 2018 n.a. 15,622
Rice Mill Private Limited (Part.Ix)

173 Srisakol Pure Rice Mill Co.,Ltd. TH C1 2018 n.a. 6,513


174 Stidkul Thanyakid Company Limited TH C1 2018 n.a. 11

175 Suan Dusit Rice Mill Company Limited TH C1 2018 n.a. 303

176 Sun Investment Contruction And VN C1 2018 5 197


Trading Joint Stock Company
177 Suphan Permpol CO Ltd TH C1 2018 n.a. 118
178 Suthatipfarm Company Limited TH C1 2018 n.a. 117
179 T&T 159 Seed Joint Stock Company VN C1 2018 19 172

180 T.N.Central Rice Company Limited TH C1 2018 n.a. 9,210


181 T.T.D Advertising & Construction VN C1 2018 5 759
Corporation
182 TAM Song Viet Trading - Services - VN C1 2018 50 3,455
Import - Export Company Limited
183 TAM Viet Greentech Joint Stock VN C1 2018 8 121
Company
184 Tawee Pattana Ricemill CO Ltd TH C1 2018 n.a. 5,902
185 Taweephol Rice Mill (2004) CO Ltd TH C1 2018 n.a. 8,811
186 Teeramas Panich Rice Mill CO Ltd TH C1 2018 n.a. 1,294
187 Thai Agricultural Industry CO Ltd TH C1 2018 n.a. 1,150
188 Thai Duong Joint Stock Company VN C1 2018 10 595
189 Thai HA Public Company Limited TH C1 2018 n.a. 36,243
190 Thai Minh Fashion Joint Stock VN C1 2018 10 0
Company
191 Thai Nguan Heng Rice Mill CO Ltd TH C1 2018 n.a. 731
192 Thai WAH Public Company Limited TH C1 2018 n.a. 225,543
193 Thai-Asahi CO Ltd TH C1 2018 n.a. 13,610
194 Thaisin Ricemill Company Limited TH C1 2018 n.a. 6,121
195 Thanh Thanh Cong Packing Trading- VN C1 2018 130 36,778
Production Join Stock Company

196 The Chieng RAI Petch Phai Toon CO TH C1 2018 n.a. 517
Ltd
197 The Torigoe Co.,Ltd. JP U2 2018 257 183,353
198 Thien Thien International Trade Joint VN C1 2018 9 0
Stock Company
199 Thinh Phat GP Joint Stock Company VN C1 2018 45 1,925
200 Toan Phat Production And Foodstuff VN C1 2018 10 18
Processing Joint Stock Company

201 Trangan2 Confectionnery Joint Stock VN C1 2018 100 7,053


Company - Vietnam
202 Trong Phuc Trading Service Production VN C1 2018 150 42,378
Co.,Ltd
203 Tuan Loan Mirror Glasses Compnany VN C1 2018 9 14
Limited
204 U F M Industries Limited IN U1 2018 n.a. 10,523
205 Ubon Thanyachat CO Ltd TH C1 2018 n.a. 12,249
206 Udorn Permphol Company Limited TH C1 2018 n.a. 17,958
207 United Flour Mill PCL TH U2 2018 n.a. 134,533
208 Uthai Produce CO Ltd TH C1 2018 n.a. 135,489
209 V R A Cotton Mills Private Limited IN U1 2018 n.a. 14,810
210 Victory Commerce & Construction Joint VN C1 2018 10 1,877
Stock Company
211 Viet BAC Foods Agricultural Product VN C1 2018 6 0
Joint Stock Company
212 Viet Group Service Joint Stock VN C1 2018 50 8
Company
213 Viet NAM TNT Development Joint VN C1 2018 10 0
Stock Company
214 Viet NAM Trading Investment VN C1 2018 5 0
Promotion Joint Stock Company
215 Viet Nhat Chaku Chaku Food Joint VN C1 2018 20 173
Stock Company
216 Viet Thanh Food Processing And VN C1 2018 5 13,203
Trading Joint Stock Company
217 Vietmac Foods Joint Stock Company VN C1 2018 5 60

218 Vietnam Agricultural Products VN C1 2018 15 14,382


Processing And Import Export Joint
Stock Company
219 Vietnam Hasu Logistics And Trading VN C1 2018 6 7
Joint Stock Company
220 Viksit Engineering Ltd IN U2 2018 n.a. 92,076
221 Vinh Long Import Export Joint Stock VN C1 2018 90 1,016
Company
222 Vinh PHU Construction Investment VN C1 2018 3 0
And Trading Joint Stock Company
223 Viriyaroj Rice Mill CO Ltd TH C1 2018 n.a. 1,894
224 VP Agriculture Development & Trading VN C1 2018 6 0
Joint Stock Company
225 XU PO Agicultural Development VN C1 2018 5 0
Investment Joint Stock Company
226 Yeesip Paiboon Crops Co.,Ltd. TH C1 2018 n.a. 216
227 Yeonjabangachin Environment SAL KR U1 2018 n.a. 1,671
CO.
228 Yingpaiboon Ricemill (2007) Co.,Ltd. TH C1 2018 n.a. 16,794

229 Zhelaevskii Kombinat Khleboproduktov KZ U1 2018 580 24,585


Result
79,788

79,788

79,769
65,605
45,730

233

229
229
ounts sourced from local

Op.
Rev./Turn. Total Assets
(Avg.) (Avg.)
th USD th USD
Last avail. yr Last avail. yr
137 164

187 1,155
25,167 5,043

11,755 8,242
12,290 22,461

288 1,177
6,348 2,272

25,847 2,573

9 96
4,020 4,151

6,430 3,233

3,882 7,807

41,999 33,711
182,082 111,358

1,766 1,290
238 623

0 10,875
181 3,153

5,609 2,712

8 262

34 104
28,292 11,596
141 1,015
4,461 4,925

0 5,194

1,462 676

0 387

33 4,887

46,364 4,774

19,065 13,225
8,969 5,498
14,142 12,147
825 293

17,415 10,376

11,919 52,439
116,422 60,819

14,065 4,474

3,683 5,186
3,473 552
708 475
151 26,434

2,876 2,424

135 915

187 12,002
38,146 26,347

8,412 16,649

154 128

601 3,049

771 1,024

136 208

252 119

158 272
1,425 1,697

2,636 1,074

1,823 519

8,540 10,278
6,191 5,648
99,030 60,990
1,913 468

166 404
23,926 11,751

43,255 28,195
63,655 25,658
4,580 2,430

29,190 54,445
577 544

27,038 13,770

18,607 9,091
5,500 2,492
6,755 1,410

11,363 4,615
19,463 8,933

268 85

31,041 5,197
19,709 4,611

3,628 2,613

7,160 2,504
415 16,067
2,036 2,892
3,097 1,903

16,009 3,995

1,000 1,105
23 192
17,573 6,304
9,980 2,510
119 596

582 2,146

1,628 523

35,783 44,353
72 356

1,242 2,697
1,110 737
14,611 8,819
17,507 4,744

1,845 162
122,243 72,053

12,272 3,313
2,415 2,480
6,171 2,572
891 3,364
130,021 983,269
14,111 5,015
10,517 2,607
3,138 4,813

12,548 15,228
1,756 873

7,078 3,436

11,080 3,363

32,960 4,333
6,023 3,597
8,636 3,947

588,371 525,930
169 200

5,894 3,492

0 3

14,097 20,306
13 52

7 785
27,556 5,400
7,626 2,948
629 755

1,835,927 2,058,321
15 120

666 17,605
31,724 6,248
35,524 13,653
2,530 427
2,430 3,322

12,406 10,921
3,692 25,745
19,828 14,521

136 56
8 2,982
59,486 21,263
152,929 213,253
267,725 318,573
8,330 4,646

8,031 5,277
507 2,692

7,033 4,690

30,443 20,310

11,494 8,535

15,398 46,020
9,478 5,982
18,650 4,128

247 49

27,496 9,003
22 407
116 825
6,476 1,865
6,702 2,197

15,900 3,108
889 1,806

1,092 747
22,927 5,282

1,475,974 1,206,545
17,659 7,793

14,510 3,676

11,105 3,924

8,856 2,141
88,280 59,349
28,416 18,026
20,962 8,328

4,665 4,907
64,680 17,888
12,565 6,294
4,701 3,670
1,446 145
0 2,337
26,747 22,655

13,596 6,645

15,622 7,305

6,513 7,129
11 267

303 1,819

197 2,463

118 329
117 210
172 787

9,210 11,206
759 1,430

3,455 2,363

121 158

5,902 3,482
8,811 1,054
1,294 1,221
1,150 1,734
595 1,091
36,243 22,720
0 31

731 131
225,543 217,954
13,610 16,171
6,121 3,747
36,778 21,965

517 1,063

183,353 357,286
0 4

1,925 919
18 238

7,053 4,390

42,378 25,139

14 688

10,523 3,633
12,249 12,915
17,958 17,883
134,533 270,787
135,489 62,026
14,810 12,811
1,877 2,766

0 79

8 355

0 59

0 429

173 833

13,203 4,951

60 274

14,382 3,420

7 23

92,076 8,048
1,016 7,580

0 941

1,894 859
0 4,169

0 44

216 1,345
1,671 1,621
16,794 14,883

24,585 26,278
2-9 Transportation Trading Service Company Limited

Consolidated accounts

2-9 Transportation Trading Service Company Limited


HO CHI MINH
Vietnam
+84 834791118

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Freight transport by road

Trade description (Original language)

Number of employees :4 (2018)

BvD ID number
VN0314019763

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 2,232,930 3,128,535 2,414,251 289,001
Sales 2,232,929 3,128,535 2,414,251 289,000
Costs of Goods Sold 1,685,670 2,405,342 1,521,581 282,522
Gross Profit 547,260 723,193 892,670 6,479
Other Operating Expenses 502,709 828,878 548,790 32,615
Operating P/L [=EBIT] 44,550 -105,685 343,880 -26,136
P/L for Period [=Net Income] -3,435 -161,166 255,264 -26,101

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 1,037,436 1,996,916 768,474 346,919
Inventory 183,561 550,683 0 0
Receivables 527,554 894,013 484,670 203,980
Other Current Assets 326,321 552,220 283,804 142,939
Fixed Assets 927,304 1,754,682 906,796 120,435
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 787,029 1,354,682 906,796 99,609
Other Fixed Assets 140,275 400,000 0 20,826
Total Assets 1,964,741 3,751,598 1,675,270 467,354

Current Liabilities 1,474,388 3,283,601 1,046,107 93,455


Loans 1,292,802 3,053,093 825,313 0
Payables 80,051 150,076 62,114 27,964
Other Current Liabilities 101,534 80,432 158,680 65,491
Non Current Liabilities 0 0 0 0
Shareholders Funds 490,353 467,997 629,163 373,899
Total Shareh. Funds & Liab. 1,964,741 3,751,598 1,675,270 467,354

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 183,561 550,683 0 0
Average Inventory 91,781 275,342 0 0

Beginning Receivables 229,550 484,670 203,980 0


Net Accounts Receivables 527,554 894,013 484,670 203,980
Average Receivables 412,549 689,342 344,325 203,980

Beginning PPE 335,468 906,796 99,609 0


Net Property, Plant & Equipment 787,029 1,354,682 906,796 99,609
Average PPE 577,850 1,130,739 503,203 99,609

Beginning Payables 30,026 62,114 27,964 0


Trade Payables 80,051 150,076 62,114 27,964
Average Payables 59,699 106,095 45,039 27,964

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.04 -3.27 16.61 -8.29
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.088 0.000 0.000


Inventory / Sales 0.088 0.000 0.000
Inventory / Total Operating Costs 0.085 0.000 0.000
Inventory / Other Operating Expenses 0.332 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.220 0.143 0.706


Receivables / Sales 0.220 0.143 0.706
Receivables / Total Operating Costs 0.213 0.166 0.647
Receivables / Other Operating Expenses 0.832 0.627 6.254

Payables / Operating Revenue (Turnover) 0.034 0.019 0.097


Payables / Sales 0.034 0.019 0.097
Payables / Total Operating Costs 0.033 0.022 0.089
Payables / Other Operating Expenses 0.128 0.082 0.857
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.361 0.208 0.345


PPE / Sales 0.361 0.208 0.345
PPE / Total Operating Costs 0.350 0.243 0.316
PPE / Other Operating Expenses 1.364 0.917 3.054
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
3 months
Qualif n.a.
th VND
Local GAAP
MIN

289,001
289,000
282,522
6,479
32,615
-26,136
-26,101

n.a.

346,919
0
203,980
142,939
120,435
0
99,609
20,826
467,354

93,455
0
27,964
65,491
0
373,899
467,354

0
0
0

0
203,980
203,980

0
99,609
99,609

0
27,964
27,964

-8.29

Qualif n.a.
31/12/2016
3 months
th VND
Local GAAP
MIN

0.000
0.000
0.000
0.000
0.000

0.706
0.706
0.647
6.254

0.097
0.097
0.089
0.857
0.000

0.345
0.345
0.316
3.054
0.000
AAA Joint Stock Company

Consolidated accounts

AAA Joint Stock Company


KIEN GIANG
Vietnam
+84 2973779888

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Extraction and agglomeration of peat

Trade description (Original language)

Number of employees :20 (2018)

BvD ID number
VN1700545434

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 1,576,975 4,257,355 0 473,569
Sales 1,576,975 4,257,355 0 473,569
Costs of Goods Sold 1,161,147 3,061,964 0 421,476
Gross Profit 415,828 1,195,391 0 52,093
Other Operating Expenses 457,776 933,138 332,139 108,052
Operating P/L [=EBIT] -41,948 262,253 -332,139 -55,959
P/L for Period [=Net Income] -186,400 117,591 -498,412 -178,378

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 15,656,537 19,912,520 15,669,936 11,387,154
Inventory 13,382,140 16,614,011 13,752,267 9,780,141
Receivables 1,260,133 2,033,664 724,068 1,022,668
Other Current Assets 1,014,264 1,264,845 1,193,601 584,345
Fixed Assets 6,260,738 6,448,274 6,269,243 6,064,697
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 6,206,594 6,285,842 6,269,242 6,064,697
Other Fixed Assets 54,144 162,432 1 0
Total Assets 21,917,275 26,360,794 21,939,179 17,451,851

Current Liabilities 14,280,701 18,805,086 14,512,294 9,524,722


Loans 2,332,847 1,348,722 1,874,220 3,775,600
Payables 1,585,341 3,108,415 768,726 878,881
Other Current Liabilities 10,362,513 14,347,949 11,869,348 4,870,241
Non Current Liabilities 5,251,142 5,251,142 5,251,142 5,251,142
Shareholders Funds 2,385,432 2,304,566 2,175,743 2,675,987
Total Shareh. Funds & Liab. 21,917,275 26,360,794 21,939,179 17,451,851

Intensity Variables
Beginning Inventory 7,844,136 13,752,267 9,780,141 0
Net Stated Inventory 13,382,140 16,614,011 13,752,267 9,780,141
Average Inventory 12,243,161 15,183,139 11,766,204 9,780,141

Beginning Receivables 582,245 724,068 1,022,668 0


Net Accounts Receivables 1,260,133 2,033,664 724,068 1,022,668
Average Receivables 1,091,634 1,378,866 873,368 1,022,668

Beginning PPE 4,111,313 6,269,242 6,064,697 0


Net Property, Plant & Equipment 6,206,594 6,285,842 6,269,242 6,064,697
Average PPE 6,169,736 6,277,542 6,166,970 6,064,697

Beginning Payables 549,202 768,726 878,881 0


Trade Payables 1,585,341 3,108,415 768,726 878,881
Average Payables 1,213,752 1,938,571 823,804 878,881

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -2.59 6.56 n.s. -10.57
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 3.566 0.000 20.652


Inventory / Sales 3.566 0.000 20.652
Inventory / Total Operating Costs 3.800 35.426 18.470
Inventory / Other Operating Expenses 16.271 35.426 90.513
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.324 0.000 2.159


Receivables / Sales 0.324 0.000 2.159
Receivables / Total Operating Costs 0.345 2.630 1.931
Receivables / Other Operating Expenses 1.478 2.630 9.465

Payables / Operating Revenue (Turnover) 0.455 0.000 1.856


Payables / Sales 0.455 0.000 1.856
Payables / Total Operating Costs 0.485 2.480 1.660
Payables / Other Operating Expenses 2.077 2.480 8.134
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 1.475 0.000 12.806


PPE / Sales 1.475 0.000 12.806
PPE / Total Operating Costs 1.571 18.567 11.453
PPE / Other Operating Expenses 6.727 18.567 56.128
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

473,569
473,569
421,476
52,093
108,052
-55,959
-178,378

n.a.

11,387,154
9,780,141
1,022,668
584,345
6,064,697
0
6,064,697
0
17,451,851

9,524,722
3,775,600
878,881
4,870,241
5,251,142
2,675,987
17,451,851

0
9,780,141
9,780,141

0
1,022,668
1,022,668

0
6,064,697
6,064,697

0
878,881
878,881

-10.57

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

20.652
20.652
18.470
90.513
0.000

2.159
2.159
1.931
9.465

1.856
1.856
1.660
8.134
0.000

12.806
12.806
11.453
56.128
0.000
Aakash Food Products Private Limited

Unconsolidated accounts

Aakash Food Products Private Limited


KOLKATA
India

aakashfood.com

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Engaged in the wholesale trade of wheat flour, semolina, chakki atta, fruits and vegetables in India and abroad [source: Bureau
van Dijk]

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0013579809

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 1,698,179 1,636,996 2,041,935 1,415,608
Sales 1,692,533 1,622,763 2,039,229 1,415,608
Costs of Goods Sold 1,479,455 1,422,034 1,790,760 1,225,571
Gross Profit 218,725 214,962 251,175 190,037
Other Operating Expenses 179,846 174,321 207,312 157,905
Operating P/L [=EBIT] 38,879 40,640 43,864 32,133
P/L for Period [=Net Income] 12,183 13,133 15,249 8,168

Material Costs 1,473,990 1,417,353 1,784,300 1,220,318

Balance Sheet
Current Assets 195,165 146,657 299,126 139,712
Inventory 85,740 20,274 211,145 25,800
Receivables 77,184 91,807 72,843 66,903
Other Current Assets 32,241 34,576 15,139 47,009
Fixed Assets 177,444 181,331 201,100 149,903
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 161,928 179,171 167,484 139,129
Other Fixed Assets 15,517 2,160 33,616 10,774
Total Assets 372,609 327,987 500,226 289,615

Current Liabilities 186,244 145,441 323,097 90,196


Loans 85,439 121,038 71,820 63,461
Payables 90,994 13,546 238,993 20,444
Other Current Liabilities 9,811 10,857 12,284 6,291
Non Current Liabilities 105,637 87,981 95,696 133,234
Shareholders Funds 80,728 94,566 81,433 66,184
Total Shareh. Funds & Liab. 372,609 327,987 500,226 289,615

Intensity Variables
Beginning Inventory 88,583 211,145 25,800 28,805
Net Stated Inventory 85,740 20,274 211,145 25,800
Average Inventory 87,161 115,709 118,472 27,303

Beginning Receivables 56,178 72,843 66,903 28,790


Net Accounts Receivables 77,184 91,807 72,843 66,903
Average Receivables 66,681 82,325 69,873 47,846

Beginning PPE 149,707 167,484 139,129 142,507


Net Property, Plant & Equipment 161,928 179,171 167,484 139,129
Average PPE 155,817 173,327 153,307 140,818

Beginning Payables 95,285 238,993 20,444 26,418


Trade Payables 90,994 13,546 238,993 20,444
Average Payables 93,140 126,270 129,719 23,431

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.34 2.55 2.20 2.32
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.071 0.058 0.019


Inventory / Sales 0.071 0.058 0.019
Inventory / Total Operating Costs 0.072 0.059 0.020
Inventory / Other Operating Expenses 0.664 0.571 0.173
Inventory / Other operating expenses cont. 0.646 0.554 0.167
Receivables / Operating Revenue (Turnover) 0.050 0.034 0.034
Receivables / Sales 0.051 0.034 0.034
Receivables / Total Operating Costs 0.052 0.035 0.035
Receivables / Other Operating Expenses 0.472 0.337 0.303

Payables / Operating Revenue (Turnover) 0.077 0.064 0.017


Payables / Sales 0.078 0.064 0.017
Payables / Total Operating Costs 0.079 0.065 0.017
Payables / Other Operating Expenses 0.724 0.626 0.148
Payables / Other operating expenses cont. 0.705 0.607 0.144

PPE / Operating Revenue (Turover) 0.106 0.075 0.099


PPE / Sales 0.107 0.075 0.099
PPE / Total Operating Costs 0.109 0.077 0.102
PPE / Other Operating Expenses 0.994 0.739 0.892
PPE / Other operating expenses cont. 0.968 0.717 0.863

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


and abroad [source: Bureau

31/03/2016
12 months

th INR
Local GAAP

1,415,608
1,415,608
1,225,571
190,037
157,905
32,133
8,168

1,220,318

139,712
25,800
66,903
47,009
149,903
0
139,129
10,774
289,615

90,196
63,461
20,444
6,291
133,234
66,184
289,615

28,805
25,800
27,303

28,790
66,903
47,846

142,507
139,129
140,818

26,418
20,444
23,431

2.32

31/03/2016
12 months
th INR
Local GAAP

0.019
0.019
0.020
0.173
0.167
0.034
0.034
0.035
0.303

0.017
0.017
0.017
0.148
0.144

0.099
0.099
0.102
0.892
0.863
Agricultural Saemanguem Co.,Ltd.

Unconsolidated accounts

Agricultural Saemanguem Co.,Ltd.


GIMJE-SI
Republic of Korea
+82 063 543 7100

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Husking of Cereals

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
KR2148110006275

Financial information before adjustments

Local registry filing/Unconsolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted
th KRW th KRW th KRW
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 15,924,333 13,143,000 16,743,000 17,887,000
Sales 15,924,333 13,143,000 16,743,000 17,887,000
Costs of Goods Sold 15,003,333 12,385,000 15,790,000 16,835,000
Gross Profit 921,333 758,000 953,000 1,053,000
Other Operating Expenses 742,667 575,000 790,000 863,000
Operating P/L [=EBIT] 178,667 183,000 163,000 190,000
P/L for Period [=Net Income] 142,667 119,000 147,000 162,000

Material Costs 15,003,333 12,385,000 15,790,000 16,835,000

Balance Sheet
Current Assets 6,078,000 6,264,000 5,907,000 6,063,000
Inventory 4,306,000 4,872,000 3,722,000 4,324,000
Receivables 1,165,333 1,261,000 1,631,000 604,000
Other Current Assets 607,000 131,000 554,000 1,136,000
Fixed Assets 3,198,000 2,951,000 3,280,000 3,363,000
Intangible Fixed Assets 41,000 41,000 41,000 41,000
Tangible Fixed Assets 3,157,333 2,910,000 3,239,000 3,323,000
Other Fixed Assets 0 0 0 0
Total Assets 9,276,333 9,215,000 9,187,000 9,427,000

Current Liabilities 5,907,667 5,718,000 5,809,000 6,196,000


Loans 5,785,000 5,671,000 5,714,000 5,970,000
Payables 12,333 0 0 37,000
Other Current Liabilities 110,333 47,000 95,000 189,000
Non Current Liabilities 0 0 0 0
Shareholders Funds 3,368,667 3,497,000 3,378,000 3,231,000
Total Shareh. Funds & Liab. 9,276,333 9,215,000 9,187,000 9,427,000

Intensity Variables
Beginning Inventory 4,260,333 3,722,000 4,324,000 4,735,000
Net Stated Inventory 4,306,000 4,872,000 3,722,000 4,324,000
Average Inventory 4,283,167 4,297,000 4,023,000 4,529,500

Beginning Receivables 1,164,333 1,631,000 604,000 1,258,000


Net Accounts Receivables 1,165,333 1,261,000 1,631,000 604,000
Average Receivables 1,164,833 1,446,000 1,117,500 931,000

Beginning PPE 3,384,000 3,239,000 3,323,000 3,590,000


Net Property, Plant & Equipment 3,157,333 2,910,000 3,239,000 3,323,000
Average PPE 3,270,667 3,074,500 3,281,000 3,456,500

Beginning Payables 12,333 0 37,000 0


Trade Payables 12,333 0 0 37,000
Average Payables 12,333 0 18,500 18,500

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.13 1.41 0.98 1.07
Costs] (%)

Ratios

31/12/2018 31/12/2017
12 months 12 months
th KRW th KRW
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.327 0.240 0.253


Inventory / Sales 0.327 0.240 0.253
Inventory / Total Operating Costs 0.332 0.243 0.256
Inventory / Other Operating Expenses 7.473 5.092 5.249
Inventory / Other operating expenses cont. 7.473 5.092 5.255
Receivables / Operating Revenue (Turnover) 0.110 0.067 0.052
Receivables / Sales 0.110 0.067 0.052
Receivables / Total Operating Costs 0.112 0.067 0.053
Receivables / Other Operating Expenses 2.515 1.415 1.079

Payables / Operating Revenue (Turnover) 0.000 0.001 0.001


Payables / Sales 0.000 0.001 0.001
Payables / Total Operating Costs 0.000 0.001 0.001
Payables / Other Operating Expenses 0.000 0.023 0.021
Payables / Other operating expenses cont. 0.000 0.023 0.021

PPE / Operating Revenue (Turover) 0.234 0.196 0.193


PPE / Sales 0.234 0.196 0.193
PPE / Total Operating Costs 0.237 0.198 0.195
PPE / Other Operating Expenses 5.347 4.153 4.005
PPE / Other operating expenses cont. 5.347 4.153 4.010

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months

th KRW
Local GAAP

17,887,000
17,887,000
16,835,000
1,053,000
863,000
190,000
162,000

16,835,000

6,063,000
4,324,000
604,000
1,136,000
3,363,000
41,000
3,323,000
0
9,427,000

6,196,000
5,970,000
37,000
189,000
0
3,231,000
9,427,000

4,735,000
4,324,000
4,529,500

1,258,000
604,000
931,000

3,590,000
3,323,000
3,456,500

0
37,000
18,500

1.07

31/12/2016
12 months
th KRW
Local GAAP

0.253
0.253
0.256
5.249
5.255
0.052
0.052
0.053
1.079

0.001
0.001
0.001
0.021
0.021

0.193
0.193
0.195
4.005
4.010
An Phat Real Estate Investment Trading Joint Stock Company

Consolidated accounts

An Phat Real Estate Investment Trading Joint Stock Company


HA NOI
Vietnam
+84 2432484321

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of food

Trade description (Original language)

Number of employees :30 (2018)

BvD ID number
VN0105832414

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 255,970,948 280,523,544 263,189,597 224,199,702
Sales 255,970,948 280,523,544 263,189,597 224,199,702
Costs of Goods Sold 251,226,688 278,919,196 255,448,201 219,312,666
Gross Profit 4,744,260 1,604,348 7,741,396 4,887,036
Other Operating Expenses 3,741,950 2,662,917 4,611,038 3,951,895
Operating P/L [=EBIT] 1,002,310 -1,058,569 3,130,358 935,141
P/L for Period [=Net Income] -10,051,754 -12,233,980 -9,395,522 -8,525,761

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 250,727,639 285,475,393 186,574,866 280,132,658
Inventory 58,424,565 41,663,722 47,842,307 85,767,665
Receivables 34,764,249 50,942,493 23,220,803 30,129,450
Other Current Assets 157,538,826 192,869,178 115,511,756 164,235,543
Fixed Assets 303,638,214 227,206,043 290,117,981 393,590,619
Intangible Fixed Assets 9,838,852 14,758,278 14,758,278 0
Tangible Fixed Assets 11,696,953 7,356,562 8,842,347 18,891,950
Other Fixed Assets 282,102,409 205,091,203 266,517,356 374,698,669
Total Assets 554,365,853 512,681,436 476,692,847 673,723,277

Current Liabilities 276,034,617 262,223,653 196,936,127 368,944,070


Loans 116,475,786 112,288,359 117,139,000 120,000,000
Payables 65,554,453 31,535,519 40,625,704 124,502,137
Other Current Liabilities 94,004,377 118,399,775 39,171,423 124,441,933
Non Current Liabilities 8,093,868 882,911 14,758,347 8,640,345
Shareholders Funds 270,237,369 249,574,872 264,998,373 296,138,862
Total Shareh. Funds & Liab. 554,365,853 512,681,436 476,692,847 673,723,277

Intensity Variables
Beginning Inventory 71,339,605 47,842,307 85,767,665 80,408,844
Net Stated Inventory 58,424,565 41,663,722 47,842,307 85,767,665
Average Inventory 64,882,085 44,753,015 66,804,986 83,088,255

Beginning Receivables 29,529,031 23,220,803 30,129,450 35,236,839


Net Accounts Receivables 34,764,249 50,942,493 23,220,803 30,129,450
Average Receivables 32,146,640 37,081,648 26,675,127 32,683,145

Beginning PPE 9,797,149 8,842,347 18,891,950 1,657,150


Net Property, Plant & Equipment 11,696,953 7,356,562 8,842,347 18,891,950
Average PPE 10,747,051 8,099,455 13,867,149 10,274,550

Beginning Payables 65,978,962 40,625,704 124,502,137 32,809,045


Trade Payables 65,554,453 31,535,519 40,625,704 124,502,137
Average Payables 65,766,708 36,080,612 82,563,921 78,655,591

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 0.39 -0.38 1.20 0.42
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.160 0.254 0.371


Inventory / Sales 0.160 0.254 0.371
Inventory / Total Operating Costs 0.159 0.257 0.372
Inventory / Other Operating Expenses 16.806 14.488 21.025
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.132 0.101 0.146


Receivables / Sales 0.132 0.101 0.146
Receivables / Total Operating Costs 0.132 0.103 0.146
Receivables / Other Operating Expenses 13.925 5.785 8.270

Payables / Operating Revenue (Turnover) 0.129 0.314 0.351


Payables / Sales 0.129 0.314 0.351
Payables / Total Operating Costs 0.128 0.317 0.352
Payables / Other Operating Expenses 13.549 17.906 19.903
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.029 0.053 0.046


PPE / Sales 0.029 0.053 0.046
PPE / Total Operating Costs 0.029 0.053 0.046
PPE / Other Operating Expenses 3.042 3.007 2.600
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

224,199,702
224,199,702
219,312,666
4,887,036
3,951,895
935,141
-8,525,761

n.a.

280,132,658
85,767,665
30,129,450
164,235,543
393,590,619
0
18,891,950
374,698,669
673,723,277

368,944,070
120,000,000
124,502,137
124,441,933
8,640,345
296,138,862
673,723,277

80,408,844
85,767,665
83,088,255

35,236,839
30,129,450
32,683,145

1,657,150
18,891,950
10,274,550

32,809,045
124,502,137
78,655,591

0.42

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.371
0.371
0.372
21.025
0.000

0.146
0.146
0.146
8.270

0.351
0.351
0.352
19.903
0.000

0.046
0.046
0.046
2.600
0.000
An PHU LAM Joint Stock Company

Consolidated accounts

An PHU LAM Joint Stock Company


AN GIANG
Vietnam
+84 913635441

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Growing of paddy

Trade description (Original language)

Number of employees :7 (2018)

BvD ID number
VN1601839200

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 4,873,911 6,571,772 2,706,451 5,343,511
Sales 4,873,911 6,571,772 2,706,451 5,343,511
Costs of Goods Sold 4,577,619 6,059,036 2,517,088 5,156,732
Gross Profit 296,293 512,736 189,363 186,779
Other Operating Expenses 3,000 3,000 3,000 3,000
Operating P/L [=EBIT] 293,293 509,736 186,363 183,779
P/L for Period [=Net Income] 234,634 407,789 149,090 147,023

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 15,854,921 16,857,545 15,439,331 15,267,886
Inventory 2,134,819 3,857,844 1,394,006 1,152,608
Receivables 0 0 0 0
Other Current Assets 13,720,101 12,999,701 14,045,325 14,115,278
Fixed Assets 10,000,000 10,000,000 10,000,000 10,000,000
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 10,000,000 10,000,000 10,000,000 10,000,000
Other Fixed Assets 0 0 0 0
Total Assets 25,854,921 26,857,545 25,439,331 25,267,886

Current Liabilities 456,527 1,137,595 127,170 104,815


Loans 0 0 0 0
Payables 431,127 1,068,520 125,280 99,580
Other Current Liabilities 25,400 69,075 1,890 5,235
Non Current Liabilities 0 0 0 0
Shareholders Funds 25,398,394 25,719,950 25,312,161 25,163,071
Total Shareh. Funds & Liab. 25,854,921 26,857,545 25,439,331 25,267,886

Intensity Variables
Beginning Inventory 1,185,239 1,394,006 1,152,608 1,009,103
Net Stated Inventory 2,134,819 3,857,844 1,394,006 1,152,608
Average Inventory 1,660,029 2,625,925 1,273,307 1,080,856

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 10,000,000 10,000,000 10,000,000 10,000,000


Net Property, Plant & Equipment 10,000,000 10,000,000 10,000,000 10,000,000
Average PPE 10,000,000 10,000,000 10,000,000 10,000,000

Beginning Payables 74,987 125,280 99,580 100


Trade Payables 431,127 1,068,520 125,280 99,580
Average Payables 253,057 596,900 112,430 49,840

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 6.40 8.41 7.40 3.56
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.400 0.470 0.202


Inventory / Sales 0.400 0.470 0.202
Inventory / Total Operating Costs 0.433 0.505 0.209
Inventory / Other Operating Expenses 875.308 424.436 360.285
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000


Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.091 0.042 0.009


Payables / Sales 0.091 0.042 0.009
Payables / Total Operating Costs 0.098 0.045 0.010
Payables / Other Operating Expenses 198.967 37.477 16.613
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 1.522 3.695 1.871


PPE / Sales 1.522 3.695 1.871
PPE / Total Operating Costs 1.650 3.968 1.938
PPE / Other Operating Expenses 3,333.333 3,333.333 3,333.333
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

5,343,511
5,343,511
5,156,732
186,779
3,000
183,779
147,023

n.a.

15,267,886
1,152,608
0
14,115,278
10,000,000
0
10,000,000
0
25,267,886

104,815
0
99,580
5,235
0
25,163,071
25,267,886

1,009,103
1,152,608
1,080,856

0
0
0

10,000,000
10,000,000
10,000,000

100
99,580
49,840

3.56

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.202
0.202
0.209
360.285
0.000

0.000
0.000
0.000
0.000

0.009
0.009
0.010
16.613
0.000

1.871
1.871
1.938
3,333.333
0.000
An Vinh Phat Trading Investment Joint Stock Company

Consolidated accounts

An Vinh Phat Trading Investment Joint Stock Company


HA NOI
Vietnam

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of food

Trade description (Original language)

Number of employees :9 (2018)

BvD ID number
VN0107393924

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 71,280,311 144,897,167 68,943,766 0
Sales 71,280,310 144,897,166 68,943,765 0
Costs of Goods Sold 70,176,395 142,501,833 68,027,352 0
Gross Profit 1,103,916 2,395,334 916,414 0
Other Operating Expenses 485,575 664,171 718,937 55,212
Operating P/L [=EBIT] 618,341 1,731,163 197,477 -55,212
P/L for Period [=Net Income] 82,685 151,123 146,980 -37,535

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 44,286,851 51,859,330 66,037,091 14,964,131
Inventory 0 0 0 0
Receivables 28,362,182 34,141,867 50,944,678 0
Other Current Assets 15,924,669 17,717,463 15,092,413 14,964,131
Fixed Assets 0 0 0 0
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 0 0 0 0
Other Fixed Assets 0 0 0 0
Total Assets 44,286,851 51,859,330 66,037,091 14,964,131

Current Liabilities 29,084,722 36,323,019 50,929,482 1,666


Loans 10,971,333 32,914,000 0 0
Payables 18,088,974 3,342,339 50,924,582 0
Other Current Liabilities 24,415 66,680 4,900 1,666
Non Current Liabilities 0 0 0 0
Shareholders Funds 15,202,128 15,536,311 15,107,609 14,962,465
Total Shareh. Funds & Liab. 44,286,851 51,859,330 66,037,091 14,964,131

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 0 0 0 0
Average Inventory 0 0 0 0

Beginning Receivables 16,981,559 50,944,678 0 0


Net Accounts Receivables 28,362,182 34,141,867 50,944,678 0
Average Receivables 22,671,871 42,543,273 25,472,339 0

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 0 0 0 0
Average PPE 0 0 0 0

Beginning Payables 16,974,861 50,924,582 0 0


Trade Payables 18,088,974 3,342,339 50,924,582 0
Average Payables 17,531,917 27,133,461 25,462,291 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 0.88 1.21 0.29 n.s.
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.000
Inventory / Other Operating Expenses 0.000 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.294 0.369 0.000


Receivables / Sales 0.294 0.369 0.000
Receivables / Total Operating Costs 0.297 0.371 0.000
Receivables / Other Operating Expenses 64.055 35.431 0.000

Payables / Operating Revenue (Turnover) 0.187 0.369 0.000


Payables / Sales 0.187 0.369 0.000
Payables / Total Operating Costs 0.190 0.370 0.000
Payables / Other Operating Expenses 40.853 35.417 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 0.000 0.000 0.000
PPE / Other Operating Expenses 0.000 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
9 months
Qualif n.a.
th VND
Local GAAP
MIN

0
0
0
0
55,212
-55,212
-37,535

n.a.

14,964,131
0
0
14,964,131
0
0
0
0
14,964,131

1,666
0
0
1,666
0
14,962,465
14,964,131

0
0
0

0
0
0

0
0
0

0
0
0

n.s.

Qualif n.a.
31/12/2016
9 months
th VND
Local GAAP
MIN

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000
Anjani Roller Flour Mills Private Limited

Unconsolidated accounts

Anjani Roller Flour Mills Private Limited


PUNE
India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Engaged in the milling of flour [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :n.a. (2019)

BvD ID number
IN0000863154

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 1,488,512 1,551,607 1,553,979 1,359,949
Sales 1,488,294 1,551,607 1,553,326 1,359,949
Costs of Goods Sold 1,351,550 1,401,962 1,404,482 1,248,205
Gross Profit 136,962 149,644 149,497 111,744
Other Operating Expenses 114,691 125,673 126,126 92,275
Operating P/L [=EBIT] 22,271 23,972 23,372 19,469
P/L for Period [=Net Income] 6,496 6,894 6,874 5,720

Material Costs 1,352,584 1,406,683 1,403,440 1,247,630

Balance Sheet
Current Assets 149,630 149,601 162,766 136,523
Inventory 58,843 69,741 54,778 52,010
Receivables 78,985 74,399 89,420 73,137
Other Current Assets 11,802 5,461 18,568 11,377
Fixed Assets 29,445 34,285 34,237 19,812
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 21,803 28,965 19,200 17,243
Other Fixed Assets 7,642 5,320 15,037 2,569
Total Assets 179,075 183,886 197,003 156,335

Current Liabilities 91,888 93,193 104,068 78,401


Loans 65,289 58,873 74,874 62,119
Payables 21,673 28,762 24,655 11,601
Other Current Liabilities 4,926 5,558 4,538 4,681
Non Current Liabilities 44,042 40,660 49,797 41,669
Shareholders Funds 43,145 50,032 43,139 36,264
Total Shareh. Funds & Liab. 179,075 183,886 197,003 156,335

Intensity Variables
Beginning Inventory 48,246 54,778 52,010 37,950
Net Stated Inventory 58,843 69,741 54,778 52,010
Average Inventory 53,544 62,260 53,394 44,980

Beginning Receivables 75,821 89,420 73,137 64,906


Net Accounts Receivables 78,985 74,399 89,420 73,137
Average Receivables 77,403 81,909 81,278 69,021

Beginning PPE 18,247 19,200 17,243 18,297


Net Property, Plant & Equipment 21,803 28,965 19,200 17,243
Average PPE 20,025 24,082 18,221 17,770

Beginning Payables 17,026 24,655 11,601 14,822


Trade Payables 21,673 28,762 24,655 11,601
Average Payables 19,350 26,709 18,128 13,212

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.52 1.57 1.53 1.45
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.040 0.034 0.033


Inventory / Sales 0.040 0.034 0.033
Inventory / Total Operating Costs 0.041 0.035 0.034
Inventory / Other Operating Expenses 0.495 0.423 0.487
Inventory / Other operating expenses cont. 0.515 0.420 0.484
Receivables / Operating Revenue (Turnover) 0.053 0.052 0.051
Receivables / Sales 0.053 0.052 0.051
Receivables / Total Operating Costs 0.054 0.053 0.051
Receivables / Other Operating Expenses 0.652 0.644 0.748

Payables / Operating Revenue (Turnover) 0.017 0.012 0.010


Payables / Sales 0.017 0.012 0.010
Payables / Total Operating Costs 0.017 0.012 0.010
Payables / Other Operating Expenses 0.213 0.144 0.143
Payables / Other operating expenses cont. 0.221 0.143 0.142

PPE / Operating Revenue (Turover) 0.016 0.012 0.013


PPE / Sales 0.016 0.012 0.013
PPE / Total Operating Costs 0.016 0.012 0.013
PPE / Other Operating Expenses 0.192 0.144 0.193
PPE / Other operating expenses cont. 0.199 0.143 0.191

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

1,359,949
1,359,949
1,248,205
111,744
92,275
19,469
5,720

1,247,630

136,523
52,010
73,137
11,377
19,812
0
17,243
2,569
156,335

78,401
62,119
11,601
4,681
41,669
36,264
156,335

37,950
52,010
44,980

64,906
73,137
69,021

18,297
17,243
17,770

14,822
11,601
13,212

1.45

31/03/2016
12 months
th INR
Local GAAP

0.033
0.033
0.034
0.487
0.484
0.051
0.051
0.051
0.748

0.010
0.010
0.010
0.143
0.142

0.013
0.013
0.013
0.193
0.191
Anphatfood International Joint Stock Company

Consolidated accounts

Anphatfood International Joint Stock Company


HA NOI
Vietnam
+84 2438780666
anphatfood.net

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Manufacture of bakery products

Trade description (Original language)

Number of employees :20 (2018)

BvD ID number
VN0107334894

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 3,513,269 215,522 4,304,131 5,016,796
Sales 3,513,269 215,522 4,304,131 5,016,796
Costs of Goods Sold 3,357,198 0 4,190,495 4,900,915
Gross Profit 156,072 215,522 113,636 115,881
Other Operating Expenses 1,086,518 39,628 1,672,052 1,289,895
Operating P/L [=EBIT] -930,446 175,894 -1,558,416 -1,174,014
P/L for Period [=Net Income] -2,179,566 -3,235,346 -1,903,240 -1,166,760

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 4,470,275 2,108,880 4,177,230 7,124,714
Inventory 1,747,916 0 2,118,598 3,125,149
Receivables 813,827 503,422 558,688 1,379,372
Other Current Assets 1,908,532 1,605,458 1,499,944 2,620,193
Fixed Assets 2,110,507 89,512 2,871,194 3,370,816
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 2,110,508 89,512 2,871,194 3,370,817
Other Fixed Assets 0 0 0 -1
Total Assets 6,580,782 2,198,392 7,048,424 10,495,530

Current Liabilities 1,964,817 273,738 1,888,424 3,732,290


Loans 1,160,000 0 1,590,000 1,890,000
Payables 241,891 8,503 8,503 708,667
Other Current Liabilities 562,926 265,235 289,921 1,133,623
Non Current Liabilities 0 0 0 0
Shareholders Funds 4,615,965 1,924,654 5,160,000 6,763,240
Total Shareh. Funds & Liab. 6,580,782 2,198,392 7,048,424 10,495,530

Intensity Variables
Beginning Inventory 1,747,916 2,118,598 3,125,149 0
Net Stated Inventory 1,747,916 0 2,118,598 3,125,149
Average Inventory 2,268,774 1,059,299 2,621,874 3,125,149

Beginning Receivables 646,020 558,688 1,379,372 0


Net Accounts Receivables 813,827 503,422 558,688 1,379,372
Average Receivables 959,819 531,055 969,030 1,379,372

Beginning PPE 2,080,670 2,871,194 3,370,817 0


Net Property, Plant & Equipment 2,110,508 89,512 2,871,194 3,370,817
Average PPE 2,657,392 1,480,353 3,121,006 3,370,817

Beginning Payables 239,057 8,503 708,667 0


Trade Payables 241,891 8,503 8,503 708,667
Average Payables 358,585 8,503 358,585 708,667

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -20.94 443.86 -26.58 -18.96
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 4.915 0.609 0.623


Inventory / Sales 4.915 0.609 0.623
Inventory / Total Operating Costs 26.731 0.447 0.505
Inventory / Other Operating Expenses 26.731 1.568 2.423
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 2.464 0.225 0.275


Receivables / Sales 2.464 0.225 0.275
Receivables / Total Operating Costs 13.401 0.165 0.223
Receivables / Other Operating Expenses 13.401 0.580 1.069

Payables / Operating Revenue (Turnover) 0.039 0.083 0.141


Payables / Sales 0.039 0.083 0.141
Payables / Total Operating Costs 0.215 0.061 0.114
Payables / Other Operating Expenses 0.215 0.214 0.549
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 6.869 0.725 0.672


PPE / Sales 6.869 0.725 0.672
PPE / Total Operating Costs 37.356 0.532 0.544
PPE / Other Operating Expenses 37.356 1.867 2.613
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
10 months
Qualif n.a.
th VND
Local GAAP
MIN

5,016,796
5,016,796
4,900,915
115,881
1,289,895
-1,174,014
-1,166,760

n.a.

7,124,714
3,125,149
1,379,372
2,620,193
3,370,816
0
3,370,817
-1
10,495,530

3,732,290
1,890,000
708,667
1,133,623
0
6,763,240
10,495,530

0
3,125,149
3,125,149

0
1,379,372
1,379,372

0
3,370,817
3,370,817

0
708,667
708,667

-18.96

Qualif n.a.
31/12/2016
10 months
th VND
Local GAAP
MIN

0.623
0.623
0.505
2.423
0.000

0.275
0.275
0.223
1.069

0.141
0.141
0.114
0.549
0.000

0.672
0.672
0.544
2.613
0.000
BA RIA Vung TAU Seafood Logistics Services Company Limited

Consolidated accounts

BA RIA Vung TAU Seafood Logistics Services Company Limited


BA RIA - VUNG TAU
Vietnam
+84 2543540331

US SIC code(s)
Primary code : -

Trade description
The Company specializes in the business of port services, ship repair, marine products ...

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
VN3500102767

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 98,686,995 91,747,220 93,176,250 111,137,514
Sales 98,686,994 91,747,219 93,176,250 111,137,514
Costs of Goods Sold 63,739,392 56,733,860 57,750,149 76,734,166
Gross Profit 34,947,603 35,013,360 35,426,101 34,403,348
Other Operating Expenses 23,273,129 25,001,553 23,200,834 21,617,001
Operating P/L [=EBIT] 11,674,474 10,011,807 12,225,267 12,786,347
P/L for Period [=Net Income] 6,251,961 5,732,117 6,387,367 6,636,398

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 17,253,554 17,189,883 13,413,266 21,157,512
Inventory 612,577 78,590 83,412 1,675,730
Receivables 9,999,674 12,726,622 8,904,204 8,368,196
Other Current Assets 6,641,302 4,384,671 4,425,650 11,113,586
Fixed Assets 72,889,805 77,558,195 73,253,539 67,857,682
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 69,173,421 74,052,460 70,116,803 63,350,999
Other Fixed Assets 3,716,385 3,505,735 3,136,736 4,506,683
Total Assets 90,143,359 94,748,078 86,666,805 89,015,194

Current Liabilities 50,562,243 54,035,785 46,618,111 51,032,834


Loans 39,315,998 42,420,181 36,238,914 39,288,900
Payables 2,310,224 3,299,782 973,805 2,657,085
Other Current Liabilities 8,936,021 8,315,822 9,405,392 9,086,849
Non Current Liabilities 8,080,730 8,269,119 8,859,470 7,113,600
Shareholders Funds 31,500,386 32,443,174 31,189,224 30,868,760
Total Shareh. Funds & Liab. 90,143,359 94,748,078 86,666,805 89,015,194

Intensity Variables
Beginning Inventory 692,223 83,412 1,675,730 317,526
Net Stated Inventory 612,577 78,590 83,412 1,675,730
Average Inventory 652,400 81,001 879,571 996,628

Beginning Receivables 8,281,243 8,904,204 8,368,196 7,571,329


Net Accounts Receivables 9,999,674 12,726,622 8,904,204 8,368,196
Average Receivables 9,140,459 10,815,413 8,636,200 7,969,763

Beginning PPE 66,062,930 70,116,803 63,350,999 64,720,988


Net Property, Plant & Equipment 69,173,421 74,052,460 70,116,803 63,350,999
Average PPE 67,618,175 72,084,632 66,733,901 64,035,994

Beginning Payables 1,608,396 973,805 2,657,085 1,194,299


Trade Payables 2,310,224 3,299,782 973,805 2,657,085
Average Payables 1,959,310 2,136,794 1,815,445 1,925,692

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 13.42 12.25 15.10 13.00
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.001 0.009 0.009


Inventory / Sales 0.001 0.009 0.009
Inventory / Total Operating Costs 0.001 0.011 0.010
Inventory / Other Operating Expenses 0.003 0.038 0.046
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.118 0.093 0.072


Receivables / Sales 0.118 0.093 0.072
Receivables / Total Operating Costs 0.132 0.107 0.081
Receivables / Other Operating Expenses 0.433 0.372 0.369

Payables / Operating Revenue (Turnover) 0.023 0.019 0.017


Payables / Sales 0.023 0.019 0.017
Payables / Total Operating Costs 0.026 0.022 0.020
Payables / Other Operating Expenses 0.085 0.078 0.089
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.786 0.716 0.576


PPE / Sales 0.786 0.716 0.576
PPE / Total Operating Costs 0.882 0.824 0.651
PPE / Other Operating Expenses 2.883 2.876 2.962
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

111,137,514
111,137,514
76,734,166
34,403,348
21,617,001
12,786,347
6,636,398

n.a.

21,157,512
1,675,730
8,368,196
11,113,586
67,857,682
0
63,350,999
4,506,683
89,015,194

51,032,834
39,288,900
2,657,085
9,086,849
7,113,600
30,868,760
89,015,194

317,526
1,675,730
996,628

7,571,329
8,368,196
7,969,763

64,720,988
63,350,999
64,035,994

1,194,299
2,657,085
1,925,692

13.00

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.009
0.009
0.010
0.046
0.000

0.072
0.072
0.081
0.369

0.017
0.017
0.020
0.089
0.000

0.576
0.576
0.651
2.962
0.000
Baba Malleshwar Rice Mill Private Limited

Unconsolidated accounts

Baba Malleshwar Rice Mill Private Limited


KOLKATA
India

www.malleshwar.com/sitemap.html

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Food, beverages and tobacco products (Percentage of Activity: 100%).

Trade description (Original language)

Number of employees :n.a. (2019)

BvD ID number
IN0001504363

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 310,249 377,478 347,332 205,936
Sales 309,057 376,035 346,206 204,932
Costs of Goods Sold 268,408 320,095 308,545 176,585
Gross Profit 41,840 57,383 38,787 29,352
Other Operating Expenses 35,580 50,892 32,387 23,460
Operating P/L [=EBIT] 6,261 6,490 6,400 5,891
P/L for Period [=Net Income] 3,700 4,358 3,929 2,812

Material Costs 275,413 332,556 318,604 175,080

Balance Sheet
Current Assets 90,378 108,226 111,851 51,058
Inventory 29,969 46,187 25,507 18,212
Receivables 39,204 40,357 49,494 27,761
Other Current Assets 21,206 21,681 36,851 5,085
Fixed Assets 81,080 87,297 74,733 81,209
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 67,448 64,854 66,628 70,861
Other Fixed Assets 13,632 22,443 8,105 10,348
Total Assets 171,458 195,523 186,585 132,267

Current Liabilities 113,334 139,261 122,337 78,405


Loans 24,804 53,641 6,515 14,256
Payables 88,413 85,401 115,701 64,138
Other Current Liabilities 117 219 122 11
Non Current Liabilities 15,961 8,351 20,695 18,837
Shareholders Funds 42,163 47,911 43,553 35,024
Total Shareh. Funds & Liab. 171,458 195,523 186,585 132,267

Intensity Variables
Beginning Inventory 19,145 25,507 18,212 13,715
Net Stated Inventory 29,969 46,187 25,507 18,212
Average Inventory 24,557 35,847 21,860 15,964

Beginning Receivables 31,891 49,494 27,761 18,419


Net Accounts Receivables 39,204 40,357 49,494 27,761
Average Receivables 35,547 44,925 38,627 23,090

Beginning PPE 70,948 66,628 70,861 75,355


Net Property, Plant & Equipment 67,448 64,854 66,628 70,861
Average PPE 69,198 65,741 68,744 73,108

Beginning Payables 74,151 115,701 64,138 42,616


Trade Payables 88,413 85,401 115,701 64,138
Average Payables 81,282 100,551 89,919 53,377

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.06 1.75 1.88 2.94
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.095 0.063 0.078


Inventory / Sales 0.095 0.063 0.078
Inventory / Total Operating Costs 0.097 0.064 0.080
Inventory / Other Operating Expenses 0.704 0.675 0.680
Inventory / Other operating expenses cont. 0.933 0.979 0.639
Receivables / Operating Revenue (Turnover) 0.119 0.111 0.112
Receivables / Sales 0.119 0.112 0.113
Receivables / Total Operating Costs 0.121 0.113 0.115
Receivables / Other Operating Expenses 0.883 1.193 0.984

Payables / Operating Revenue (Turnover) 0.266 0.259 0.259


Payables / Sales 0.267 0.260 0.260
Payables / Total Operating Costs 0.271 0.264 0.267
Payables / Other Operating Expenses 1.976 2.776 2.275
Payables / Other operating expenses cont. 2.616 4.027 2.138

PPE / Operating Revenue (Turover) 0.174 0.198 0.355


PPE / Sales 0.175 0.199 0.357
PPE / Total Operating Costs 0.177 0.202 0.365
PPE / Other Operating Expenses 1.292 2.123 3.116
PPE / Other operating expenses cont. 1.711 3.079 2.928

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

205,936
204,932
176,585
29,352
23,460
5,891
2,812

175,080

51,058
18,212
27,761
5,085
81,209
0
70,861
10,348
132,267

78,405
14,256
64,138
11
18,837
35,024
132,267

13,715
18,212
15,964

18,419
27,761
23,090

75,355
70,861
73,108

42,616
64,138
53,377

2.94

31/03/2016
12 months
th INR
Local GAAP

0.078
0.078
0.080
0.680
0.639
0.112
0.113
0.115
0.984

0.259
0.260
0.267
2.275
2.138

0.355
0.357
0.365
3.116
2.928
Bamtteure Farming Association Corporation

Unconsolidated accounts

Bamtteure Farming Association Corporation


BUYEO-GUN
Republic of Korea
+82 041 834 7700
bamtrae.co.kr

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Manufacture of Grain Mill Products

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
KR1643710003466

Financial information before adjustments

Local registry filing/Unconsolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted
th KRW th KRW th KRW
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 5,078,333 4,340,000 5,279,000 5,616,000
Sales 5,078,333 4,340,000 5,279,000 5,616,000
Costs of Goods Sold 3,670,333 3,410,000 3,741,000 3,860,000
Gross Profit 1,408,000 930,000 1,538,000 1,756,000
Other Operating Expenses 857,333 804,000 972,000 796,000
Operating P/L [=EBIT] 550,667 126,000 566,000 960,000
P/L for Period [=Net Income] 523,000 117,000 497,000 955,000

Material Costs 3,670,333 3,410,000 3,741,000 3,860,000

Balance Sheet
Current Assets 2,956,667 3,978,000 3,629,000 1,263,000
Inventory 895,667 1,808,000 879,000 0
Receivables 715,667 584,000 612,000 951,000
Other Current Assets 1,345,667 1,586,000 2,139,000 312,000
Fixed Assets 5,278,667 4,752,000 5,088,000 5,996,000
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 4,898,667 4,239,000 4,658,000 5,799,000
Other Fixed Assets 380,000 513,000 430,000 197,000
Total Assets 8,235,000 8,729,000 8,717,000 7,259,000

Current Liabilities 54,333 32,000 119,000 12,000


Loans 0 0 0 0
Payables 0 0 0 0
Other Current Liabilities 54,333 32,000 119,000 12,000
Non Current Liabilities 5,331,333 5,660,000 5,660,000 4,674,000
Shareholders Funds 2,849,667 3,038,000 2,938,000 2,573,000
Total Shareh. Funds & Liab. 8,235,000 8,729,000 8,717,000 7,259,000

Intensity Variables
Beginning Inventory 358,000 879,000 0 195,000
Net Stated Inventory 895,667 1,808,000 879,000 0
Average Inventory 626,833 1,343,500 439,500 97,500

Beginning Receivables 696,667 612,000 951,000 527,000


Net Accounts Receivables 715,667 584,000 612,000 951,000
Average Receivables 706,167 598,000 781,500 739,000

Beginning PPE 4,252,667 4,658,000 5,799,000 2,301,000


Net Property, Plant & Equipment 4,898,667 4,239,000 4,658,000 5,799,000
Average PPE 4,575,667 4,448,500 5,228,500 4,050,000

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 12.16 2.99 12.01 20.62
Costs] (%)

Ratios

31/12/2018 31/12/2017
12 months 12 months
th KRW th KRW
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.310 0.083 0.017


Inventory / Sales 0.310 0.083 0.017
Inventory / Total Operating Costs 0.319 0.093 0.021
Inventory / Other Operating Expenses 1.671 0.452 0.122
Inventory / Other operating expenses cont. 1.671 0.452 0.122
Receivables / Operating Revenue (Turnover) 0.138 0.148 0.132
Receivables / Sales 0.138 0.148 0.132
Receivables / Total Operating Costs 0.142 0.166 0.159
Receivables / Other Operating Expenses 0.744 0.804 0.928

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 1.025 0.990 0.721


PPE / Sales 1.025 0.990 0.721
PPE / Total Operating Costs 1.056 1.109 0.870
PPE / Other Operating Expenses 5.533 5.379 5.088
PPE / Other operating expenses cont. 5.533 5.379 5.088

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months

th KRW
Local GAAP

5,616,000
5,616,000
3,860,000
1,756,000
796,000
960,000
955,000

3,860,000

1,263,000
0
951,000
312,000
5,996,000
0
5,799,000
197,000
7,259,000

12,000
0
0
12,000
4,674,000
2,573,000
7,259,000

195,000
0
97,500

527,000
951,000
739,000

2,301,000
5,799,000
4,050,000

0
0
0

20.62

31/12/2016
12 months
th KRW
Local GAAP

0.017
0.017
0.021
0.122
0.122
0.132
0.132
0.159
0.928

0.000
0.000
0.000
0.000
0.000

0.721
0.721
0.870
5.088
5.088
Bangkok Starch Industrial CO Ltd

Consolidated accounts

Bangkok Starch Industrial CO Ltd


SAM PHRAN, NAKHONPATHOM
Thailand
+66 2 811 5015
www.bkkstarch.com

US SIC code(s)
Primary code : -

Trade description
The Company is a manufacture of other grain mill products, not elsewhere classified

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0105521005187

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP

Income Statement
Operating Revenue (Turnover) 1,384,128 1,362,862 1,368,584 1,420,938
Sales 1,363,892 1,346,001 1,341,155 1,404,520
Costs of Goods Sold 1,124,650 1,116,531 1,105,635 1,151,785
Gross Profit 259,478 246,331 262,949 269,153
Other Operating Expenses 173,038 162,460 186,123 170,530
Operating P/L [=EBIT] 86,440 83,871 76,826 98,623
P/L for Period [=Net Income] 69,151 67,097 61,461 78,895

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 676,788 720,521 664,561 645,281
Inventory 174,168 170,077 172,416 180,010
Receivables 234,279 218,731 294,352 189,755
Other Current Assets 268,341 331,713 197,793 275,516
Fixed Assets 359,014 373,388 364,244 339,410
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 115,324 129,698 120,554 95,720
Other Fixed Assets 243,690 243,690 243,690 243,690
Total Assets 1,035,802 1,093,909 1,028,805 984,691

Current Liabilities 105,432 118,322 100,313 97,660


Loans 6,559 7,351 6,295 6,032
Payables 53,497 68,332 49,127 43,033
Other Current Liabilities 45,375 42,639 44,891 48,595
Non Current Liabilities 0 0 0 0
Shareholders Funds 930,370 975,587 928,492 887,031
Total Shareh. Funds & Liab. 1,035,802 1,093,909 1,028,805 984,691

Intensity Variables
Beginning Inventory 161,489 172,416 180,010 132,041
Net Stated Inventory 174,168 170,077 172,416 180,010
Average Inventory 167,828 171,247 176,213 156,026

Beginning Receivables 240,067 294,352 189,755 236,095


Net Accounts Receivables 234,279 218,731 294,352 189,755
Average Receivables 237,173 256,542 242,054 212,925

Beginning PPE 102,215 120,554 95,720 90,372


Net Property, Plant & Equipment 115,324 129,698 120,554 95,720
Average PPE 108,770 125,126 108,137 93,046

Beginning Payables 54,181 49,127 43,033 70,383


Trade Payables 53,497 68,332 49,127 43,033
Average Payables 53,839 58,730 46,080 56,708

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 6.66 6.56 5.95 7.46
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.126 0.129 0.110


Inventory / Sales 0.127 0.131 0.111
Inventory / Total Operating Costs 0.134 0.136 0.118
Inventory / Other Operating Expenses 1.054 0.947 0.915
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.188 0.177 0.150


Receivables / Sales 0.191 0.180 0.152
Receivables / Total Operating Costs 0.201 0.187 0.161
Receivables / Other Operating Expenses 1.579 1.301 1.249

Payables / Operating Revenue (Turnover) 0.043 0.034 0.040


Payables / Sales 0.044 0.034 0.040
Payables / Total Operating Costs 0.046 0.036 0.043
Payables / Other Operating Expenses 0.362 0.248 0.333
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.092 0.079 0.065


PPE / Sales 0.093 0.081 0.066
PPE / Total Operating Costs 0.098 0.084 0.070
PPE / Other Operating Expenses 0.770 0.581 0.546
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

1,420,938
1,404,520
1,151,785
269,153
170,530
98,623
78,895

n.a.

645,281
180,010
189,755
275,516
339,410
0
95,720
243,690
984,691

97,660
6,032
43,033
48,595
0
887,031
984,691

132,041
180,010
156,026

236,095
189,755
212,925

90,372
95,720
93,046

70,383
43,033
56,708

7.46

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.110
0.111
0.118
0.915
0.000

0.150
0.152
0.161
1.249

0.040
0.040
0.043
0.333
0.000

0.065
0.066
0.070
0.546
0.000
Bangsue Chiameng Rice Mill CO Ltd

Consolidated accounts

Bangsue Chiameng Rice Mill CO Ltd


BANGSUE, BANGKOK
Thailand
+66 2 832 2833

US SIC code(s)
Primary code : -

Trade description
The Company is a manufacturer of rice mills.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0105511002525

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Unqual Unqual
th THB th THB th THB
IFRS IFRS
AR AR
Income Statement
Operating Revenue (Turnover) 5,534,768 5,908,518 5,440,190 5,255,596
Sales 5,363,709 5,823,853 5,078,397 5,188,878
Costs of Goods Sold 4,895,260 5,404,815 4,625,971 4,654,993
Gross Profit 639,508 503,703 814,219 600,603
Other Operating Expenses 490,685 383,583 655,956 432,515
Operating P/L [=EBIT] 148,824 120,120 158,263 168,088
P/L for Period [=Net Income] 53,245 8,244 68,724 82,768

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 2,252,799 2,485,947 2,266,677 2,005,774
Inventory 1,728,477 2,029,490 1,816,822 1,339,119
Receivables 348,431 398,160 327,080 320,052
Other Current Assets 175,892 58,297 122,775 346,603
Fixed Assets 968,347 1,127,600 937,945 839,496
Intangible Fixed Assets 3,080 2,971 2,808 3,462
Tangible Fixed Assets 778,236 924,533 803,799 606,375
Other Fixed Assets 187,031 200,096 131,338 229,659
Total Assets 3,221,146 3,613,547 3,204,622 2,845,270

Current Liabilities 2,727,494 2,999,315 2,691,050 2,492,117


Loans 2,150,474 2,549,179 2,109,168 1,793,076
Payables 513,673 407,599 511,057 622,363
Other Current Liabilities 63,347 42,537 70,825 76,678
Non Current Liabilities 140,755 190,931 161,514 69,819
Shareholders Funds 352,898 423,301 352,058 283,334
Total Shareh. Funds & Liab. 3,221,146 3,613,547 3,204,622 2,845,270

Intensity Variables
Beginning Inventory 1,497,713 1,816,822 1,339,119 1,337,197
Net Stated Inventory 1,728,477 2,029,490 1,816,822 1,339,119
Average Inventory 1,613,095 1,923,156 1,577,971 1,338,158

Beginning Receivables 394,985 327,080 320,052 537,824


Net Accounts Receivables 348,431 398,160 327,080 320,052
Average Receivables 371,708 362,620 323,566 428,938

Beginning PPE 664,100 803,799 606,375 582,125


Net Property, Plant & Equipment 778,236 924,533 803,799 606,375
Average PPE 721,168 864,166 705,087 594,250

Beginning Payables 707,618 511,057 622,363 989,434


Trade Payables 513,673 407,599 511,057 622,363
Average Payables 610,646 459,328 566,710 805,899

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.76 2.08 3.00 3.30
Costs] (%)

Ratios

Unqual Unqual
31/12/2018 31/12/2017
12 months 12 months
th THB th THB
IFRS IFRS
AR AR

Inventory / Operating revenue (Turnover) 0.325 0.290 0.255


Inventory / Sales 0.330 0.311 0.258
Inventory / Total Operating Costs 0.332 0.299 0.263
Inventory / Other Operating Expenses 5.014 2.406 3.094
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.061 0.059 0.082


Receivables / Sales 0.062 0.064 0.083
Receivables / Total Operating Costs 0.063 0.061 0.084
Receivables / Other Operating Expenses 0.945 0.493 0.992

Payables / Operating Revenue (Turnover) 0.078 0.104 0.153


Payables / Sales 0.079 0.112 0.155
Payables / Total Operating Costs 0.079 0.107 0.158
Payables / Other Operating Expenses 1.197 0.864 1.863
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.146 0.130 0.113


PPE / Sales 0.148 0.139 0.115
PPE / Total Operating Costs 0.149 0.133 0.117
PPE / Other Operating Expenses 2.253 1.075 1.374
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

5,255,596
5,188,878
4,654,993
600,603
432,515
168,088
82,768

n.a.

2,005,774
1,339,119
320,052
346,603
839,496
3,462
606,375
229,659
2,845,270

2,492,117
1,793,076
622,363
76,678
69,819
283,334
2,845,270

1,337,197
1,339,119
1,338,158

537,824
320,052
428,938

582,125
606,375
594,250

989,434
622,363
805,899

3.30

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.255
0.258
0.263
3.094
0.000

0.082
0.083
0.084
0.992

0.153
0.155
0.158
1.863
0.000

0.113
0.115
0.117
1.374
0.000
Bico Company Limited

Consolidated accounts

Bico Company Limited


HO CHI MINH
Vietnam
+84 2838608728

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Manufacture of grain mill products

Trade description (Original language)

Number of employees :10 (2018)

BvD ID number
VN0312096508

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 40,095,750 40,313,719 44,676,864 35,296,666
Sales 40,095,750 40,313,719 44,676,864 35,296,666
Costs of Goods Sold 35,802,375 36,467,227 40,196,964 30,742,935
Gross Profit 4,293,374 3,846,492 4,479,900 4,553,731
Other Operating Expenses 4,047,309 4,147,701 4,162,725 3,831,502
Operating P/L [=EBIT] 246,065 -301,209 317,175 722,229
P/L for Period [=Net Income] 24,589 -536,188 113,667 496,288

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 24,457,999 28,490,609 26,320,208 18,563,179
Inventory 18,442,512 22,693,378 17,668,294 14,965,863
Receivables 2,471,013 2,785,320 3,066,565 1,561,155
Other Current Assets 3,544,474 3,011,911 5,585,349 2,036,161
Fixed Assets 607,355 951,886 380,855 489,324
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 480,963 792,577 277,927 372,386
Other Fixed Assets 126,392 159,309 102,928 116,938
Total Assets 25,065,354 29,442,495 26,701,063 19,052,503

Current Liabilities 10,603,193 10,238,535 6,927,968 14,643,075


Loans 5,166,666 5,100,000 3,500,000 6,899,999
Payables 2,336,578 2,470,147 3,089,842 1,449,744
Other Current Liabilities 3,099,949 2,668,388 338,126 6,293,332
Non Current Liabilities 0 0 0 0
Shareholders Funds 14,462,161 19,203,960 19,773,095 4,409,428
Total Shareh. Funds & Liab. 25,065,354 29,442,495 26,701,063 19,052,503

Intensity Variables
Beginning Inventory 13,331,040 17,668,294 14,965,863 7,358,964
Net Stated Inventory 18,442,512 22,693,378 17,668,294 14,965,863
Average Inventory 15,886,776 20,180,836 16,317,079 11,162,414

Beginning Receivables 2,438,085 3,066,565 1,561,155 2,686,534


Net Accounts Receivables 2,471,013 2,785,320 3,066,565 1,561,155
Average Receivables 2,454,549 2,925,943 2,313,860 2,123,845

Beginning PPE 284,190 277,927 372,386 202,257


Net Property, Plant & Equipment 480,963 792,577 277,927 372,386
Average PPE 382,577 535,252 325,157 287,322

Beginning Payables 1,977,607 3,089,842 1,449,744 1,393,236


Trade Payables 2,336,578 2,470,147 3,089,842 1,449,744
Average Payables 2,157,093 2,779,995 2,269,793 1,421,490

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 0.62 -0.74 0.72 2.09
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.501 0.365 0.316


Inventory / Sales 0.501 0.365 0.316
Inventory / Total Operating Costs 0.497 0.368 0.323
Inventory / Other Operating Expenses 4.866 3.920 2.913
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.073 0.052 0.060


Receivables / Sales 0.073 0.052 0.060
Receivables / Total Operating Costs 0.072 0.052 0.061
Receivables / Other Operating Expenses 0.705 0.556 0.554

Payables / Operating Revenue (Turnover) 0.069 0.051 0.040


Payables / Sales 0.069 0.051 0.040
Payables / Total Operating Costs 0.068 0.051 0.041
Payables / Other Operating Expenses 0.670 0.545 0.371
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.013 0.007 0.008


PPE / Sales 0.013 0.007 0.008
PPE / Total Operating Costs 0.013 0.007 0.008
PPE / Other Operating Expenses 0.129 0.078 0.075
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

35,296,666
35,296,666
30,742,935
4,553,731
3,831,502
722,229
496,288

n.a.

18,563,179
14,965,863
1,561,155
2,036,161
489,324
0
372,386
116,938
19,052,503

14,643,075
6,899,999
1,449,744
6,293,332
0
4,409,428
19,052,503

7,358,964
14,965,863
11,162,414

2,686,534
1,561,155
2,123,845

202,257
372,386
287,322

1,393,236
1,449,744
1,421,490

2.09

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.316
0.316
0.323
2.913
0.000

0.060
0.060
0.061
0.554

0.040
0.040
0.041
0.371
0.000

0.008
0.008
0.008
0.075
0.000
Bigstar Viet NAM Joint Stock Company

Consolidated accounts

Bigstar Viet NAM Joint Stock Company


HA NOI
Vietnam
+84 965665669

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Restaurants and mobile food service activities

Trade description (Original language)

Number of employees :5 (2018)

BvD ID number
VN0106852727

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 4,505,773 5,437,757 4,058,613 4,020,950
Sales 4,505,773 5,437,757 4,058,612 4,020,950
Costs of Goods Sold 3,405,556 4,373,973 2,777,225 3,065,470
Gross Profit 1,100,217 1,063,784 1,281,388 955,480
Other Operating Expenses 1,053,564 989,512 1,244,956 926,224
Operating P/L [=EBIT] 46,653 74,272 36,432 29,256
P/L for Period [=Net Income] 19,870 29,954 11,570 18,087

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 2,171,533 3,563,486 642,615 2,308,497
Inventory 317,869 159,671 321,199 472,736
Receivables 0 0 0 0
Other Current Assets 1,853,664 3,403,815 321,416 1,835,761
Fixed Assets 5,522,870 10,648,127 4,840,708 1,079,776
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 2,404,278 5,272,465 1,034,663 905,705
Other Fixed Assets 3,118,593 5,375,662 3,806,045 174,071
Total Assets 7,694,403 14,211,613 5,483,323 3,388,273

Current Liabilities 5,260,969 10,567,336 3,650,749 1,564,823


Loans 84,086 0 0 252,257
Payables 1,083,525 1,643,667 1,606,909 0
Other Current Liabilities 4,093,358 8,923,669 2,043,840 1,312,566
Non Current Liabilities 643,333 1,930,000 0 0
Shareholders Funds 1,790,100 1,714,277 1,832,574 1,823,450
Total Shareh. Funds & Liab. 7,694,403 14,211,613 5,483,323 3,388,273

Intensity Variables
Beginning Inventory 367,397 321,199 472,736 308,255
Net Stated Inventory 317,869 159,671 321,199 472,736
Average Inventory 342,633 240,435 396,968 390,496

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 775,062 1,034,663 905,705 384,818


Net Property, Plant & Equipment 2,404,278 5,272,465 1,034,663 905,705
Average PPE 1,589,670 3,153,564 970,184 645,262

Beginning Payables 552,136 1,606,909 0 49,500


Trade Payables 1,083,525 1,643,667 1,606,909 0
Average Payables 817,831 1,625,288 803,455 24,750

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.05 1.38 0.91 0.73
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.044 0.098 0.097


Inventory / Sales 0.044 0.098 0.097
Inventory / Total Operating Costs 0.045 0.099 0.098
Inventory / Other Operating Expenses 0.243 0.319 0.422
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000


Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.299 0.198 0.006


Payables / Sales 0.299 0.198 0.006
Payables / Total Operating Costs 0.303 0.200 0.006
Payables / Other Operating Expenses 1.643 0.645 0.027
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.580 0.239 0.160


PPE / Sales 0.580 0.239 0.160
PPE / Total Operating Costs 0.588 0.241 0.162
PPE / Other Operating Expenses 3.187 0.779 0.697
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

4,020,950
4,020,950
3,065,470
955,480
926,224
29,256
18,087

n.a.

2,308,497
472,736
0
1,835,761
1,079,776
0
905,705
174,071
3,388,273

1,564,823
252,257
0
1,312,566
0
1,823,450
3,388,273

308,255
472,736
390,496

0
0
0

384,818
905,705
645,262

49,500
0
24,750

0.73

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.097
0.097
0.098
0.422
0.000

0.000
0.000
0.000
0.000

0.006
0.006
0.006
0.027
0.000

0.160
0.160
0.162
0.697
0.000
BIM Rice Joint Stock Company

Consolidated accounts

BIM Rice Joint Stock Company


KIEN GIANG
Vietnam
+84 21673616072

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of rice

Trade description (Original language)

Number of employees :50 (2018)

BvD ID number
VN1701577573

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 0 0 0 0
Sales 0 0 0 0
Costs of Goods Sold 0 0 0 0
Gross Profit 0 0 0 0
Other Operating Expenses 7,306 11,291 7,498 3,130
Operating P/L [=EBIT] -7,306 -11,291 -7,498 -3,130
P/L for Period [=Net Income] -7,264 -11,286 -7,417 -3,089

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 16,029,193 4,484,911 11,886,622 31,716,046
Inventory 0 0 0 0
Receivables 0 0 0 0
Other Current Assets 16,029,193 4,484,911 11,886,622 31,716,046
Fixed Assets 243,424,244 243,736,804 243,736,804 242,799,123
Intangible Fixed Assets 6,148,658 6,148,658 6,148,658 6,148,658
Tangible Fixed Assets 64,275,586 64,588,146 64,588,146 63,650,465
Other Fixed Assets 173,000,000 173,000,000 173,000,000 173,000,000
Total Assets 259,453,437 248,221,715 255,623,426 274,515,169

Current Liabilities 200 200 200 200


Loans 0 0 0 0
Payables 200 200 200 200
Other Current Liabilities 0 0 0 0
Non Current Liabilities 59,077,925 47,856,200 55,246,625 74,130,951
Shareholders Funds 200,375,311 200,365,315 200,376,601 200,384,018
Total Shareh. Funds & Liab. 259,453,437 248,221,715 255,623,426 274,515,169

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 0 0 0 0
Average Inventory 0 0 0 0

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 63,624,100 64,588,146 63,650,465 62,633,689


Net Property, Plant & Equipment 64,275,586 64,588,146 64,588,146 63,650,465
Average PPE 63,949,843 64,588,146 64,119,306 63,142,077

Beginning Payables 133 200 200 0


Trade Payables 200 200 200 200
Average Payables 167 200 200 100

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating n.s. n.s. n.s. n.s.
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.000
Inventory / Other Operating Expenses 0.000 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000


Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.018 0.027 0.032
Payables / Other Operating Expenses 0.018 0.027 0.032
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 5,720.321 8,551.521 20,173.188
PPE / Other Operating Expenses 5,720.321 8,551.521 20,173.188
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

0
0
0
0
3,130
-3,130
-3,089

n.a.

31,716,046
0
0
31,716,046
242,799,123
6,148,658
63,650,465
173,000,000
274,515,169

200
0
200
0
74,130,951
200,384,018
274,515,169

0
0
0

0
0
0

62,633,689
63,650,465
63,142,077

0
200
100

n.s.

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.032
0.032
0.000

0.000
0.000
20,173.188
20,173.188
0.000
Bimal Kumar Bijay Kumar Private Limited

Unconsolidated accounts

Bimal Kumar Bijay Kumar Private Limited


KOLKATA
India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Other financial activities (Percentage of Activity: 100%).

Trade description (Original language)

Number of employees :n.a. (2019)

BvD ID number
IN0001673484

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 167,153 288,137 199,201 14,121
Sales 163,087 288,119 199,201 1,942
Costs of Goods Sold 156,009 286,155 179,392 2,481
Gross Profit 11,144 1,982 19,809 11,640
Other Operating Expenses 6,318 569 18,055 330
Operating P/L [=EBIT] 4,826 1,413 1,754 11,310
P/L for Period [=Net Income] 140 651 817 -1,048

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 199,891 231,822 172,038 195,812
Inventory 13,293 17,806 10,759 11,314
Receivables 0 0 0 0
Other Current Assets 186,598 214,017 161,279 184,498
Fixed Assets 1 0 2 2
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 1 0 2 2
Other Fixed Assets 0 0 0 0
Total Assets 199,892 231,822 172,040 195,815

Current Liabilities 55,885 87,109 27,978 52,568


Loans 14,465 0 0 43,395
Payables 0 0 0 0
Other Current Liabilities 41,420 87,109 27,978 9,173
Non Current Liabilities 0 0 0 0
Shareholders Funds 144,007 144,713 144,063 143,246
Total Shareh. Funds & Liab. 199,892 231,822 172,040 195,815

Intensity Variables
Beginning Inventory 9,501 10,759 11,314 6,431
Net Stated Inventory 13,293 17,806 10,759 11,314
Average Inventory 11,397 14,283 11,037 8,873

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 2 2 2 2
Net Property, Plant & Equipment 1 0 2 2
Average PPE 2 1 2 2

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.97 0.49 0.89 402.39
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.050 0.055 0.628


Inventory / Sales 0.050 0.055 4.570
Inventory / Total Operating Costs 0.050 0.056 3.157
Inventory / Other Operating Expenses 25.097 0.611 26.879
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.001
PPE / Total Operating Costs 0.000 0.000 0.001
PPE / Other Operating Expenses 0.002 0.000 0.006
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

14,121
1,942
2,481
11,640
330
11,310
-1,048

n.a.

195,812
11,314
0
184,498
2
0
2
0
195,815

52,568
43,395
0
9,173
0
143,246
195,815

6,431
11,314
8,873

0
0
0

2
2
2

0
0
0

402.39

31/03/2016
12 months
th INR
Local GAAP

0.628
4.570
3.157
26.879
0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.000
0.001
0.001
0.006
0.000
Biochem Food Viet NAM Joint Stock Company

Consolidated accounts

Biochem Food Viet NAM Joint Stock Company


HA NOI
Vietnam
+84 966855818

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of other household products

Trade description (Original language)

Number of employees :5 (2018)

BvD ID number
VN0102228973

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 43,029,477 128,031,922 1,056,510 0
Sales 43,029,477 128,031,921 1,056,510 0
Costs of Goods Sold 42,465,093 126,373,229 1,022,051 0
Gross Profit 564,384 1,658,693 34,459 0
Other Operating Expenses 173,979 250,474 266,499 4,963
Operating P/L [=EBIT] 390,405 1,408,219 -232,040 -4,963
P/L for Period [=Net Income] -175,562 -278,798 -233,567 -14,322

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 21,909,762 61,853,570 3,098,938 776,779
Inventory 340,909 1,000,826 0 21,900
Receivables 10,194,075 28,394,107 2,188,119 0
Other Current Assets 11,374,778 32,458,637 910,819 754,879
Fixed Assets 109,320 47,942 280,017 0
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 109,320 47,942 280,017 0
Other Fixed Assets 0 0 0 0
Total Assets 22,019,082 61,901,512 3,378,955 776,779

Current Liabilities 19,766,850 59,014,807 285,744 0


Loans 0 0 0 0
Payables 100,217 180,404 120,247 0
Other Current Liabilities 19,666,633 58,834,403 165,497 0
Non Current Liabilities 0 0 0 0
Shareholders Funds 2,252,232 2,886,705 3,093,211 776,779
Total Shareh. Funds & Liab. 22,019,082 61,901,512 3,378,955 776,779

Intensity Variables
Beginning Inventory 14,600 0 21,900 21,900
Net Stated Inventory 340,909 1,000,826 0 21,900
Average Inventory 177,754 500,413 10,950 21,900

Beginning Receivables 729,373 2,188,119 0 0


Net Accounts Receivables 10,194,075 28,394,107 2,188,119 0
Average Receivables 5,461,724 15,291,113 1,094,060 0

Beginning PPE 93,339 280,017 0 0


Net Property, Plant & Equipment 109,320 47,942 280,017 0
Average PPE 101,329 163,980 140,009 0

Beginning Payables 40,082 120,247 0 0


Trade Payables 100,217 180,404 120,247 0
Average Payables 70,150 150,326 60,124 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 0.92 1.11 -18.01 n.s.
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.004 0.010 0.000


Inventory / Sales 0.004 0.010 0.000
Inventory / Total Operating Costs 0.004 0.008 4.413
Inventory / Other Operating Expenses 1.998 0.041 4.413
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.119 1.036 0.000


Receivables / Sales 0.119 1.036 0.000
Receivables / Total Operating Costs 0.121 0.849 0.000
Receivables / Other Operating Expenses 61.049 4.105 0.000

Payables / Operating Revenue (Turnover) 0.001 0.057 0.000


Payables / Sales 0.001 0.057 0.000
Payables / Total Operating Costs 0.001 0.047 0.000
Payables / Other Operating Expenses 0.600 0.226 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.001 0.133 0.000


PPE / Sales 0.001 0.133 0.000
PPE / Total Operating Costs 0.001 0.109 0.000
PPE / Other Operating Expenses 0.655 0.525 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

0
0
0
0
4,963
-4,963
-14,322

n.a.

776,779
21,900
0
754,879
0
0
0
0
776,779

0
0
0
0
0
776,779
776,779

21,900
21,900
21,900

0
0
0

0
0
0

0
0
0

n.s.

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.000
0.000
4.413
4.413
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000
Biomedical Technology And Nutrifood Vietnam Joint Stock Company

Consolidated accounts

Biomedical Technology And Nutrifood Vietnam Joint Stock Company


NAM DINH
Vietnam
+84 913558179

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Manufacture of grain mill products

Trade description (Original language)

Number of employees :5 (2018)

BvD ID number
VN0105112462

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 224,455 188,827 347,367 137,170
Sales 224,454 188,826 347,367 137,170
Costs of Goods Sold 154,656 131,569 223,250 109,148
Gross Profit 69,799 57,258 124,117 28,022
Other Operating Expenses 44,090 42,000 63,595 26,675
Operating P/L [=EBIT] 25,709 15,258 60,522 1,347
P/L for Period [=Net Income] 24,508 11,962 59,944 1,619

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 5,887,146 5,900,249 5,903,396 5,857,793
Inventory 38,350 39,509 37,771 37,771
Receivables 108,184 159,622 164,929 0
Other Current Assets 5,740,612 5,701,118 5,700,696 5,820,022
Fixed Assets 71,912 71,911 71,912 71,912
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 71,911 71,911 71,911 71,911
Other Fixed Assets 1 0 1 1
Total Assets 5,959,058 5,972,160 5,975,308 5,929,705

Current Liabilities 17,244 2,390 17,500 31,841


Loans 0 0 0 0
Payables 0 0 0 0
Other Current Liabilities 17,244 2,390 17,500 31,841
Non Current Liabilities 0 0 0 0
Shareholders Funds 5,941,814 5,969,770 5,957,808 5,897,864
Total Shareh. Funds & Liab. 5,959,058 5,972,160 5,975,308 5,929,705

Intensity Variables
Beginning Inventory 43,913 37,771 37,771 56,198
Net Stated Inventory 38,350 39,509 37,771 37,771
Average Inventory 41,132 38,640 37,771 46,985

Beginning Receivables 61,643 164,929 0 20,000


Net Accounts Receivables 108,184 159,622 164,929 0
Average Receivables 84,913 162,276 82,465 10,000

Beginning PPE 71,911 71,911 71,911 71,911


Net Property, Plant & Equipment 71,911 71,911 71,911 71,911
Average PPE 71,911 71,911 71,911 71,911

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 12.94 8.79 21.10 0.99
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.205 0.109 0.343


Inventory / Sales 0.205 0.109 0.343
Inventory / Total Operating Costs 0.223 0.132 0.346
Inventory / Other Operating Expenses 0.920 0.594 1.761
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.859 0.237 0.073


Receivables / Sales 0.859 0.237 0.073
Receivables / Total Operating Costs 0.935 0.287 0.074
Receivables / Other Operating Expenses 3.864 1.297 0.375

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.381 0.207 0.524


PPE / Sales 0.381 0.207 0.524
PPE / Total Operating Costs 0.414 0.251 0.529
PPE / Other Operating Expenses 1.712 1.131 2.696
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

137,170
137,170
109,148
28,022
26,675
1,347
1,619

n.a.

5,857,793
37,771
0
5,820,022
71,912
0
71,911
1
5,929,705

31,841
0
0
31,841
0
5,897,864
5,929,705

56,198
37,771
46,985

20,000
0
10,000

71,911
71,911
71,911

0
0
0

0.99

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.343
0.343
0.346
1.761
0.000

0.073
0.073
0.074
0.375

0.000
0.000
0.000
0.000
0.000

0.524
0.524
0.529
2.696
0.000
Boon Seng Thai Rice Mill Co., Ltd.

Consolidated accounts

Boon Seng Thai Rice Mill Co., Ltd.


BAN PHAI, KHONKEAN
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company's principal activity - Rice Milling .

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0405517000068

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 2,815 1,119 2,731 4,594
Sales 2,633 1,100 2,578 4,220
Costs of Goods Sold 2,531 1,039 2,354 4,200
Gross Profit 284 80 377 394
Other Operating Expenses 358 347 345 383
Operating P/L [=EBIT] -75 -267 32 11
P/L for Period [=Net Income] -75 -267 32 11

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 2,249 2,076 2,358 2,312
Inventory 738 361 733 1,121
Receivables 0 0 0 0
Other Current Assets 1,510 1,715 1,625 1,191
Fixed Assets 1,303 1,307 1,294 1,308
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 1,300 1,304 1,291 1,305
Other Fixed Assets 3 3 3 3
Total Assets 3,552 3,383 3,652 3,620

Current Liabilities 22 21 22 23
Loans 0 0 0 0
Payables 0 0 0 0
Other Current Liabilities 22 21 22 23
Non Current Liabilities 0 0 0 0
Shareholders Funds 3,530 3,363 3,629 3,597
Total Shareh. Funds & Liab. 3,552 3,384 3,651 3,620

Intensity Variables
Beginning Inventory 1,271 733 1,121 1,959
Net Stated Inventory 738 361 733 1,121
Average Inventory 1,005 547 927 1,540

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 1,298 1,291 1,305 1,297


Net Property, Plant & Equipment 1,300 1,304 1,291 1,305
Average PPE 1,299 1,298 1,298 1,301

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -2.58 -19.26 1.19 0.24
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.489 0.339 0.335


Inventory / Sales 0.497 0.360 0.365
Inventory / Total Operating Costs 0.395 0.343 0.336
Inventory / Other Operating Expenses 1.576 2.687 4.021
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 1.160 0.475 0.283


PPE / Sales 1.180 0.503 0.308
PPE / Total Operating Costs 0.936 0.481 0.284
PPE / Other Operating Expenses 3.739 3.762 3.397
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

4,594
4,220
4,200
394
383
11
11

n.a.

2,312
1,121
0
1,191
1,308
0
1,305
3
3,620

23
0
0
23
0
3,597
3,620

1,959
1,121
1,540

0
0
0

1,297
1,305
1,301

0
0
0

0.24

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.335
0.365
0.336
4.021
0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.283
0.308
0.284
3.397
0.000
Boontaweepattanakij Rice CO Ltd

Consolidated accounts

Boontaweepattanakij Rice CO Ltd


BANG SAI, PHRANAKHONSIAYUTTHAYA
Thailand
+66 3 524 6820

US SIC code(s)
Primary code : -

Trade description
The Company is Rice mill.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0145555002857

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Unqual
th THB th THB th THB
Local GAAP IFRS
AR
Income Statement
Operating Revenue (Turnover) 718,016 918,067 614,023 621,958
Sales 716,643 917,953 612,472 619,503
Costs of Goods Sold 684,217 887,892 574,226 590,534
Gross Profit 33,799 30,175 39,797 31,424
Other Operating Expenses 19,697 14,897 23,355 20,839
Operating P/L [=EBIT] 14,102 15,278 16,442 10,585
P/L for Period [=Net Income] 6,453 9,392 7,075 2,893

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 236,162 235,162 315,619 157,705
Inventory 168,074 118,868 230,200 155,155
Receivables 48,372 67,946 75,528 1,642
Other Current Assets 19,716 48,348 9,891 908
Fixed Assets 140,941 141,110 144,454 137,260
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 130,608 128,831 134,661 128,331
Other Fixed Assets 10,334 12,279 9,793 8,929
Total Assets 377,103 376,272 460,073 294,965

Current Liabilities 262,703 253,198 345,821 189,090


Loans 184,419 251,101 170,703 131,452
Payables 190 0 541 30
Other Current Liabilities 78,094 2,097 174,577 57,608
Non Current Liabilities 679 734 1,302 0
Shareholders Funds 113,722 122,341 112,950 105,875
Total Shareh. Funds & Liab. 377,104 376,273 460,073 294,965

Intensity Variables
Beginning Inventory 197,138 230,200 155,155 206,059
Net Stated Inventory 168,074 118,868 230,200 155,155
Average Inventory 182,606 174,534 192,678 180,607

Beginning Receivables 25,723 75,528 1,642 0


Net Accounts Receivables 48,372 67,946 75,528 1,642
Average Receivables 37,048 71,737 38,585 821

Beginning PPE 127,052 134,661 128,331 118,164


Net Property, Plant & Equipment 130,608 128,831 134,661 128,331
Average PPE 128,830 131,746 131,496 123,248

Beginning Payables 190 541 30 0


Trade Payables 190 0 541 30
Average Payables 190 271 286 15

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.00 1.69 2.75 1.73
Costs] (%)

Ratios

Qualif n.a. Unqual


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP IFRS
AR

Inventory / Operating revenue (Turnover) 0.190 0.314 0.290


Inventory / Sales 0.190 0.315 0.292
Inventory / Total Operating Costs 0.193 0.322 0.295
Inventory / Other Operating Expenses 11.716 8.250 8.667
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.078 0.063 0.001


Receivables / Sales 0.078 0.063 0.001
Receivables / Total Operating Costs 0.079 0.065 0.001
Receivables / Other Operating Expenses 4.816 1.652 0.039

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.018 0.012 0.001
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.144 0.214 0.198


PPE / Sales 0.144 0.215 0.199
PPE / Total Operating Costs 0.146 0.220 0.202
PPE / Other Operating Expenses 8.844 5.630 5.914
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

621,958
619,503
590,534
31,424
20,839
10,585
2,893

n.a.

157,705
155,155
1,642
908
137,260
0
128,331
8,929
294,965

189,090
131,452
30
57,608
0
105,875
294,965

206,059
155,155
180,607

0
1,642
821

118,164
128,331
123,248

0
30
15

1.73

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.290
0.292
0.295
8.667
0.000

0.001
0.001
0.001
0.039

0.000
0.000
0.000
0.001
0.000

0.198
0.199
0.202
5.914
0.000
Bosa Foods Joint Stock Company

Consolidated accounts

Bosa Foods Joint Stock Company


HA NOI
Vietnam
+84 2437262808

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Processing and preserving of meat

Trade description (Original language)

Number of employees :5 (2018)

BvD ID number
VN0105732603

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 5,868,965 3,216,141 3,216,141 11,174,612
Sales 5,868,964 3,216,140 3,216,140 11,174,612
Costs of Goods Sold 5,580,587 3,065,440 3,065,440 10,610,880
Gross Profit 288,378 150,701 150,701 563,732
Other Operating Expenses 1,126,095 333,950 1,359,176 1,685,159
Operating P/L [=EBIT] -837,717 -183,249 -1,208,475 -1,121,427
P/L for Period [=Net Income] -559,146 -262,688 -1,287,914 -126,837

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 22,946,742 22,856,907 22,674,286 23,309,032
Inventory 601,741 601,741 601,741 601,741
Receivables 665,501 167,019 167,019 1,662,466
Other Current Assets 21,679,499 22,088,147 21,905,526 21,044,825
Fixed Assets 320,374 320,374 320,374 320,374
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 320,374 320,374 320,374 320,374
Other Fixed Assets 0 0 0 0
Total Assets 23,267,116 23,177,281 22,994,660 23,629,406

Current Liabilities 11,926,222 12,199,025 12,216,404 11,363,236


Loans 0 0 0 0
Payables 900,915 26,307 26,307 2,650,130
Other Current Liabilities 11,025,307 12,172,718 12,190,097 8,713,106
Non Current Liabilities 133,333 200,000 0 200,000
Shareholders Funds 11,207,561 10,778,256 10,778,256 12,066,170
Total Shareh. Funds & Liab. 23,267,116 23,177,281 22,994,660 23,629,406

Intensity Variables
Beginning Inventory 601,741 601,741 601,741 601,741
Net Stated Inventory 601,741 601,741 601,741 601,741
Average Inventory 601,741 601,741 601,741 601,741

Beginning Receivables 2,154,262 167,019 1,662,466 4,633,300


Net Accounts Receivables 665,501 167,019 167,019 1,662,466
Average Receivables 1,409,882 167,019 914,743 3,147,883

Beginning PPE 320,374 320,374 320,374 320,374


Net Property, Plant & Equipment 320,374 320,374 320,374 320,374
Average PPE 320,374 320,374 320,374 320,374

Beginning Payables 911,579 26,307 2,650,130 58,300


Trade Payables 900,915 26,307 26,307 2,650,130
Average Payables 906,247 26,307 1,338,219 1,354,215

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -12.49 -5.39 -27.31 -9.12
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.187 0.187 0.054


Inventory / Sales 0.187 0.187 0.054
Inventory / Total Operating Costs 0.177 0.136 0.049
Inventory / Other Operating Expenses 1.802 0.443 0.357
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.052 0.284 0.282


Receivables / Sales 0.052 0.284 0.282
Receivables / Total Operating Costs 0.049 0.207 0.256
Receivables / Other Operating Expenses 0.500 0.673 1.868

Payables / Operating Revenue (Turnover) 0.008 0.416 0.121


Payables / Sales 0.008 0.416 0.121
Payables / Total Operating Costs 0.008 0.302 0.110
Payables / Other Operating Expenses 0.079 0.985 0.804
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.100 0.100 0.029


PPE / Sales 0.100 0.100 0.029
PPE / Total Operating Costs 0.094 0.072 0.026
PPE / Other Operating Expenses 0.959 0.236 0.190
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

11,174,612
11,174,612
10,610,880
563,732
1,685,159
-1,121,427
-126,837

n.a.

23,309,032
601,741
1,662,466
21,044,825
320,374
0
320,374
0
23,629,406

11,363,236
0
2,650,130
8,713,106
200,000
12,066,170
23,629,406

601,741
601,741
601,741

4,633,300
1,662,466
3,147,883

320,374
320,374
320,374

58,300
2,650,130
1,354,215

-9.12

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.054
0.054
0.049
0.357
0.000

0.282
0.282
0.256
1.868

0.121
0.121
0.110
0.804
0.000

0.029
0.029
0.026
0.190
0.000
Boseong Speciality Agricultural Co.,Ltd.

Unconsolidated accounts

Boseong Speciality Agricultural Co.,Ltd.

Republic of Korea
+82 061 853 3115

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Husking of Cereals

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
KR2050110003731

Financial information before adjustments

Local registry filing/Unconsolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted
th KRW th KRW th KRW
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 7,005,000 4,988,000 7,460,000 8,567,000
Sales 7,005,000 4,988,000 7,460,000 8,567,000
Costs of Goods Sold 6,123,667 4,005,000 6,692,000 7,674,000
Gross Profit 881,667 983,000 769,000 893,000
Other Operating Expenses 930,333 878,000 1,107,000 806,000
Operating P/L [=EBIT] -49,333 105,000 -339,000 86,000
P/L for Period [=Net Income] -169,667 77,000 -513,000 -73,000

Material Costs 6,123,667 4,005,000 6,692,000 7,674,000

Balance Sheet
Current Assets 4,694,000 4,717,000 4,281,000 5,084,000
Inventory 1,563,333 1,569,000 1,446,000 1,675,000
Receivables 427,333 422,000 332,000 528,000
Other Current Assets 2,703,667 2,726,000 2,504,000 2,881,000
Fixed Assets 754,333 790,000 685,000 788,000
Intangible Fixed Assets 1,000 1,000 1,000 1,000
Tangible Fixed Assets 679,333 598,000 663,000 777,000
Other Fixed Assets 73,667 190,000 21,000 10,000
Total Assets 5,448,333 5,507,000 4,966,000 5,872,000

Current Liabilities 1,383,667 1,639,000 1,068,000 1,444,000


Loans 389,333 676,000 196,000 296,000
Payables 764,667 921,000 639,000 734,000
Other Current Liabilities 229,333 41,000 232,000 415,000
Non Current Liabilities 2,332,333 2,255,000 2,363,000 2,379,000
Shareholders Funds 1,732,667 1,613,000 1,536,000 2,049,000
Total Shareh. Funds & Liab. 5,448,333 5,507,000 4,966,000 5,872,000

Intensity Variables
Beginning Inventory 1,477,667 1,446,000 1,675,000 1,312,000
Net Stated Inventory 1,563,333 1,569,000 1,446,000 1,675,000
Average Inventory 1,520,500 1,507,500 1,560,500 1,493,500

Beginning Receivables 418,667 332,000 528,000 396,000


Net Accounts Receivables 427,333 422,000 332,000 528,000
Average Receivables 423,000 377,000 430,000 462,000

Beginning PPE 682,000 663,000 777,000 606,000


Net Property, Plant & Equipment 679,333 598,000 663,000 777,000
Average PPE 680,667 630,500 720,000 691,500

Beginning Payables 675,667 639,000 734,000 654,000


Trade Payables 764,667 921,000 639,000 734,000
Average Payables 720,167 780,000 686,500 694,000

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -0.70 2.15 -4.35 1.01
Costs] (%)

Ratios

31/12/2018 31/12/2017
12 months 12 months
th KRW th KRW
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.302 0.209 0.174


Inventory / Sales 0.302 0.209 0.174
Inventory / Total Operating Costs 0.309 0.200 0.176
Inventory / Other Operating Expenses 1.717 1.410 1.853
Inventory / Other operating expenses cont. 1.717 1.410 1.851
Receivables / Operating Revenue (Turnover) 0.076 0.058 0.054
Receivables / Sales 0.076 0.058 0.054
Receivables / Total Operating Costs 0.077 0.055 0.054
Receivables / Other Operating Expenses 0.429 0.388 0.573

Payables / Operating Revenue (Turnover) 0.156 0.092 0.081


Payables / Sales 0.156 0.092 0.081
Payables / Total Operating Costs 0.160 0.088 0.082
Payables / Other Operating Expenses 0.888 0.620 0.861
Payables / Other operating expenses cont. 0.888 0.620 0.860

PPE / Operating Revenue (Turover) 0.126 0.097 0.081


PPE / Sales 0.126 0.097 0.081
PPE / Total Operating Costs 0.129 0.092 0.082
PPE / Other Operating Expenses 0.718 0.650 0.858
PPE / Other operating expenses cont. 0.718 0.650 0.857

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months

th KRW
Local GAAP

8,567,000
8,567,000
7,674,000
893,000
806,000
86,000
-73,000

7,674,000

5,084,000
1,675,000
528,000
2,881,000
788,000
1,000
777,000
10,000
5,872,000

1,444,000
296,000
734,000
415,000
2,379,000
2,049,000
5,872,000

1,312,000
1,675,000
1,493,500

396,000
528,000
462,000

606,000
777,000
691,500

654,000
734,000
694,000

1.01

31/12/2016
12 months
th KRW
Local GAAP

0.174
0.174
0.176
1.853
1.851
0.054
0.054
0.054
0.573

0.081
0.081
0.082
0.861
0.860

0.081
0.081
0.082
0.858
0.857
Buivanngo - Sons And Daughters Co., Ltd

Consolidated accounts

Buivanngo - Sons And Daughters Co., Ltd


LONG AN
Vietnam

buivanngo.com.vn

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Manufacture of grain mill products

Trade description (Original language)

Number of employees :80 (2018)

BvD ID number
VN1101675339

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 0 0 0 0
Sales 0 0 0 0
Costs of Goods Sold 0 0 0 0
Gross Profit 0 0 0 0
Other Operating Expenses 473,902 1,408,067 5,486 8,153
Operating P/L [=EBIT] -473,902 -1,408,067 -5,486 -8,153
P/L for Period [=Net Income] -473,625 -1,407,852 -5,294 -7,729

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 113,071,924 109,637,146 113,963,651 115,614,976
Inventory 0 0 0 0
Receivables 0 0 0 0
Other Current Assets 113,071,924 109,637,146 113,963,651 115,614,976
Fixed Assets 6,621,397 8,916,747 6,566,290 4,381,153
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 6,612,897 8,908,497 6,549,041 4,381,152
Other Fixed Assets 8,500 8,250 17,249 1
Total Assets 119,693,321 118,553,893 120,529,941 119,996,129

Current Liabilities 199,095 0 568,196 29,090


Loans 0 0 0 0
Payables 178,333 0 535,000 0
Other Current Liabilities 20,762 0 33,196 29,090
Non Current Liabilities 0 0 0 0
Shareholders Funds 119,494,226 118,553,893 119,961,745 119,967,039
Total Shareh. Funds & Liab. 119,693,321 118,553,893 120,529,941 119,996,129

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 0 0 0 0
Average Inventory 0 0 0 0

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 4,495,131 6,549,041 4,381,152 2,555,199


Net Property, Plant & Equipment 6,612,897 8,908,497 6,549,041 4,381,152
Average PPE 5,554,014 7,728,769 5,465,097 3,468,176

Beginning Payables 185,215 535,000 0 20,645


Trade Payables 178,333 0 535,000 0
Average Payables 181,774 267,500 267,500 10,323

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating n.s. n.s. n.s. n.s.
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.000
Inventory / Other Operating Expenses 0.000 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000


Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.190 48.760 1.266
Payables / Other Operating Expenses 0.190 48.760 1.266
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 5.489 996.190 425.386
PPE / Other Operating Expenses 5.489 996.190 425.386
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

0
0
0
0
8,153
-8,153
-7,729

n.a.

115,614,976
0
0
115,614,976
4,381,153
0
4,381,152
1
119,996,129

29,090
0
0
29,090
0
119,967,039
119,996,129

0
0
0

0
0
0

2,555,199
4,381,152
3,468,176

20,645
0
10,323

n.s.

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000

0.000
0.000
1.266
1.266
0.000

0.000
0.000
425.386
425.386
0.000
Bulandshahr Roller Flour Mill Private Limited

Unconsolidated accounts

Bulandshahr Roller Flour Mill Private Limited

India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Food, beverages and tobacco products (Percentage of Activity: 100%).

Trade description (Original language)

Number of employees :n.a. (2019)

BvD ID number
IN0001852684

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 255,327 182,220 289,378 294,383
Sales 255,275 182,077 289,378 294,372
Costs of Goods Sold 234,387 163,567 269,020 270,574
Gross Profit 20,940 18,652 20,358 23,810
Other Operating Expenses 16,319 14,738 16,102 18,118
Operating P/L [=EBIT] 4,621 3,915 4,256 5,692
P/L for Period [=Net Income] 803 866 919 623

Material Costs 233,253 164,515 270,082 265,162

Balance Sheet
Current Assets 43,129 49,297 32,552 47,537
Inventory 33,697 33,434 23,371 44,287
Receivables 5,327 5,219 8,590 2,172
Other Current Assets 4,105 10,645 592 1,078
Fixed Assets 3,624 3,210 3,603 4,057
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 1,448 1,138 1,429 1,777
Other Fixed Assets 2,175 2,072 2,174 2,280
Total Assets 46,752 52,507 36,155 51,594

Current Liabilities 8,737 18,807 3,321 4,082


Loans 6,353 16,659 2,399 0
Payables 0 0 0 0
Other Current Liabilities 2,384 2,147 922 4,082
Non Current Liabilities 5,199 0 0 15,597
Shareholders Funds 32,817 33,701 32,834 31,915
Total Shareh. Funds & Liab. 46,752 52,507 36,155 51,594

Intensity Variables
Beginning Inventory 28,459 23,371 44,287 17,720
Net Stated Inventory 33,697 33,434 23,371 44,287
Average Inventory 31,078 28,402 33,829 31,003

Beginning Receivables 9,627 8,590 2,172 18,119


Net Accounts Receivables 5,327 5,219 8,590 2,172
Average Receivables 7,477 6,904 5,381 10,146

Beginning PPE 2,031 1,429 1,777 2,887


Net Property, Plant & Equipment 1,448 1,138 1,429 1,777
Average PPE 1,740 1,284 1,603 2,332

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.84 2.20 1.49 1.97
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.156 0.117 0.105


Inventory / Sales 0.156 0.117 0.105
Inventory / Total Operating Costs 0.159 0.119 0.107
Inventory / Other Operating Expenses 1.927 2.101 1.711
Inventory / Other operating expenses cont. 2.060 2.249 1.318
Receivables / Operating Revenue (Turnover) 0.038 0.019 0.034
Receivables / Sales 0.038 0.019 0.034
Receivables / Total Operating Costs 0.039 0.019 0.035
Receivables / Other Operating Expenses 0.468 0.334 0.560

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.007 0.006 0.008


PPE / Sales 0.007 0.006 0.008
PPE / Total Operating Costs 0.007 0.006 0.008
PPE / Other Operating Expenses 0.087 0.100 0.129
PPE / Other operating expenses cont. 0.093 0.107 0.099

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

294,383
294,372
270,574
23,810
18,118
5,692
623

265,162

47,537
44,287
2,172
1,078
4,057
0
1,777
2,280
51,594

4,082
0
0
4,082
15,597
31,915
51,594

17,720
44,287
31,003

18,119
2,172
10,146

2,887
1,777
2,332

0
0
0

1.97

31/03/2016
12 months
th INR
Local GAAP

0.105
0.105
0.107
1.711
1.318
0.034
0.034
0.035
0.560

0.000
0.000
0.000
0.000
0.000

0.008
0.008
0.008
0.129
0.099
Calibank Financial Technology Joint Stock Company

Consolidated accounts

Calibank Financial Technology Joint Stock Company


HA NOI
Vietnam
+84 919179689

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of agricultural raw materials (except wood, bamboo) and live animals

Trade description (Original language)

Number of employees :15 (2018)

BvD ID number
VN0106879599

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 0 0 0 0
Sales 0 0 0 0
Costs of Goods Sold 0 0 0 0
Gross Profit 0 0 0 0
Other Operating Expenses 60,994 2,000 20,598 160,383
Operating P/L [=EBIT] -60,994 -2,000 -20,598 -160,383
P/L for Period [=Net Income] -60,980 -2,000 -20,598 -160,342

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 8,165,890 8,824,321 8,826,321 6,847,029
Inventory 0 0 0 0
Receivables 0 0 0 0
Other Current Assets 8,165,890 8,824,321 8,826,321 6,847,029
Fixed Assets 0 0 0 0
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 0 0 0 0
Other Fixed Assets 0 0 0 0
Total Assets 8,165,890 8,824,321 8,826,321 6,847,029

Current Liabilities 3,465,333 4,132,000 4,132,000 2,132,000


Loans 37,333 0 0 112,000
Payables 0 0 0 0
Other Current Liabilities 3,428,000 4,132,000 4,132,000 2,020,000
Non Current Liabilities 0 0 0 0
Shareholders Funds 4,700,557 4,692,321 4,694,321 4,715,029
Total Shareh. Funds & Liab. 8,165,890 8,824,321 8,826,321 6,847,029

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 0 0 0 0
Average Inventory 0 0 0 0

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 0 0 0 0
Average PPE 0 0 0 0

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating n.s. n.s. n.s. n.s.
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.000
Inventory / Other Operating Expenses 0.000 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000


Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 0.000 0.000 0.000
PPE / Other Operating Expenses 0.000 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


animals

31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

0
0
0
0
160,383
-160,383
-160,342

n.a.

6,847,029
0
0
6,847,029
0
0
0
0
6,847,029

2,132,000
112,000
0
2,020,000
0
4,715,029
6,847,029

0
0
0

0
0
0

0
0
0

0
0
0

n.s.

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000
Cantho Trading Joint Stock Company

Consolidated accounts

Cantho Trading Joint Stock Company


CAN THO
Vietnam
+84 21623832033

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale on a fee or contract basis

Trade description (Original language)

Number of employees :50 (2018)

BvD ID number
VN1800155251

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 2,155,258 744,656 786,892 4,934,226
Sales 2,155,258 744,656 786,892 4,934,226
Costs of Goods Sold 1,864,081 632,592 602,089 4,357,563
Gross Profit 291,177 112,064 184,803 576,663
Other Operating Expenses 1,195,321 936,519 1,073,087 1,576,356
Operating P/L [=EBIT] -904,144 -824,455 -888,284 -999,693
P/L for Period [=Net Income] -989,636 -800,616 -932,387 -1,235,904

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 90,840,369 109,859,602 80,500,736 82,160,770
Inventory 226,074 51,395 294,903 331,923
Receivables 439,817 405,817 420,817 492,817
Other Current Assets 90,174,479 109,402,390 79,785,016 81,336,030
Fixed Assets 1,704,293 1,692,481 1,704,281 1,716,118
Intangible Fixed Assets 1 1 1 1
Tangible Fixed Assets 67,200 50,400 67,200 84,000
Other Fixed Assets 1,637,092 1,642,080 1,637,080 1,632,117
Total Assets 92,544,663 111,552,083 82,205,017 83,876,888

Current Liabilities 6,690,863 6,575,489 6,420,808 7,076,292


Loans 0 0 0 0
Payables 252,064 156,213 296,867 303,111
Other Current Liabilities 6,438,799 6,419,276 6,123,941 6,773,181
Non Current Liabilities 0 0 0 0
Shareholders Funds 85,853,800 104,976,594 75,784,209 76,800,596
Total Shareh. Funds & Liab. 92,544,663 111,552,083 82,205,017 83,876,888

Intensity Variables
Beginning Inventory 525,113 294,903 331,923 948,512
Net Stated Inventory 226,074 51,395 294,903 331,923
Average Inventory 375,593 173,149 313,413 640,218

Beginning Receivables 541,086 420,817 492,817 709,624


Net Accounts Receivables 439,817 405,817 420,817 492,817
Average Receivables 490,452 413,317 456,817 601,221

Beginning PPE 89,095 67,200 84,000 116,085


Net Property, Plant & Equipment 67,200 50,400 67,200 84,000
Average PPE 78,148 58,800 75,600 100,043

Beginning Payables 744,166 296,867 303,111 1,632,520


Trade Payables 252,064 156,213 296,867 303,111
Average Payables 498,115 226,540 299,989 967,816

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -29.55 -52.54 -53.03 -16.85
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.233 0.398 0.130


Inventory / Sales 0.233 0.398 0.130
Inventory / Total Operating Costs 0.110 0.187 0.108
Inventory / Other Operating Expenses 0.185 0.292 0.406
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.555 0.581 0.122


Receivables / Sales 0.555 0.581 0.122
Receivables / Total Operating Costs 0.263 0.273 0.101
Receivables / Other Operating Expenses 0.441 0.426 0.381

Payables / Operating Revenue (Turnover) 0.304 0.381 0.196


Payables / Sales 0.304 0.381 0.196
Payables / Total Operating Costs 0.144 0.179 0.163
Payables / Other Operating Expenses 0.242 0.280 0.614
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.079 0.096 0.020


PPE / Sales 0.079 0.096 0.020
PPE / Total Operating Costs 0.037 0.045 0.017
PPE / Other Operating Expenses 0.063 0.070 0.063
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

4,934,226
4,934,226
4,357,563
576,663
1,576,356
-999,693
-1,235,904

n.a.

82,160,770
331,923
492,817
81,336,030
1,716,118
1
84,000
1,632,117
83,876,888

7,076,292
0
303,111
6,773,181
0
76,800,596
83,876,888

948,512
331,923
640,218

709,624
492,817
601,221

116,085
84,000
100,043

1,632,520
303,111
967,816

-16.85

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.130
0.130
0.108
0.406
0.000

0.122
0.122
0.101
0.381

0.196
0.196
0.163
0.614
0.000

0.020
0.020
0.017
0.063
0.000
CAO Lang Food Joint Stock Company

Consolidated accounts

CAO Lang Food Joint Stock Company


LANG SON
Vietnam
+84 2053870341

US SIC code(s)
Primary code : -

Trade description
The company specializes in wholesale, milling and processing of the food, food and agricultural products.

Trade description (Original language)

Number of employees :80 (2018)

BvD ID number
VN4900219923

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 831,393,334 1,058,265,051 654,278,541 781,636,409
Sales 831,393,333 1,058,265,050 654,278,541 781,636,409
Costs of Goods Sold 794,140,287 1,019,770,880 618,126,952 744,523,030
Gross Profit 37,253,046 38,494,171 36,151,589 37,113,379
Other Operating Expenses 32,714,516 32,523,922 32,556,220 33,063,407
Operating P/L [=EBIT] 4,538,530 5,970,249 3,595,369 4,049,972
P/L for Period [=Net Income] 527,136 750,081 550,912 280,414

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 75,689,186 99,839,449 84,211,196 43,016,912
Inventory 42,030,439 57,226,745 50,797,117 18,067,456
Receivables 15,338,633 19,582,878 15,874,642 10,558,380
Other Current Assets 18,320,113 23,029,826 17,539,437 14,391,076
Fixed Assets 9,567,724 9,125,346 9,256,729 10,321,097
Intangible Fixed Assets 1,521,600 1,521,600 1,521,600 1,521,600
Tangible Fixed Assets 8,031,185 7,558,931 7,735,129 8,799,496
Other Fixed Assets 14,939 44,815 0 1
Total Assets 85,256,910 108,964,795 93,467,925 53,338,009

Current Liabilities 72,700,626 96,056,690 80,924,262 41,120,927


Loans 43,479,667 55,954,000 47,474,000 27,011,000
Payables 17,182,471 31,289,042 16,735,531 3,522,839
Other Current Liabilities 12,038,489 8,813,648 16,714,731 10,587,088
Non Current Liabilities 200,000 200,000 200,000 200,000
Shareholders Funds 12,356,283 12,708,105 12,343,663 12,017,082
Total Shareh. Funds & Liab. 85,256,910 108,964,795 93,467,925 53,338,009

Intensity Variables
Beginning Inventory 27,819,271 50,797,117 18,067,456 14,593,239
Net Stated Inventory 42,030,439 57,226,745 50,797,117 18,067,456
Average Inventory 34,924,855 54,011,931 34,432,287 16,330,348

Beginning Receivables 9,514,200 15,874,642 10,558,380 2,109,578


Net Accounts Receivables 15,338,633 19,582,878 15,874,642 10,558,380
Average Receivables 12,426,417 17,728,760 13,216,511 6,333,979

Beginning PPE 8,757,541 7,735,129 8,799,496 9,737,997


Net Property, Plant & Equipment 8,031,185 7,558,931 7,735,129 8,799,496
Average PPE 8,394,363 7,647,030 8,267,313 9,268,747

Beginning Payables 7,156,542 16,735,531 3,522,839 1,211,257


Trade Payables 17,182,471 31,289,042 16,735,531 3,522,839
Average Payables 12,169,507 24,012,287 10,129,185 2,367,048

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 0.55 0.57 0.55 0.52
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.051 0.053 0.021


Inventory / Sales 0.051 0.053 0.021
Inventory / Total Operating Costs 0.051 0.053 0.021
Inventory / Other Operating Expenses 1.661 1.058 0.494
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.017 0.020 0.008


Receivables / Sales 0.017 0.020 0.008
Receivables / Total Operating Costs 0.017 0.020 0.008
Receivables / Other Operating Expenses 0.545 0.406 0.192

Payables / Operating Revenue (Turnover) 0.023 0.015 0.003


Payables / Sales 0.023 0.015 0.003
Payables / Total Operating Costs 0.023 0.016 0.003
Payables / Other Operating Expenses 0.738 0.311 0.072
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.007 0.013 0.012


PPE / Sales 0.007 0.013 0.012
PPE / Total Operating Costs 0.007 0.013 0.012
PPE / Other Operating Expenses 0.235 0.254 0.280
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


ucts.

31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

781,636,409
781,636,409
744,523,030
37,113,379
33,063,407
4,049,972
280,414

n.a.

43,016,912
18,067,456
10,558,380
14,391,076
10,321,097
1,521,600
8,799,496
1
53,338,009

41,120,927
27,011,000
3,522,839
10,587,088
200,000
12,017,082
53,338,009

14,593,239
18,067,456
16,330,348

2,109,578
10,558,380
6,333,979

9,737,997
8,799,496
9,268,747

1,211,257
3,522,839
2,367,048

0.52

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.021
0.021
0.021
0.494
0.000

0.008
0.008
0.008
0.192

0.003
0.003
0.003
0.072
0.000

0.012
0.012
0.012
0.280
0.000
Century Flour Mills Limited

Unconsolidated accounts

Century Flour Mills Limited

India

centuryflourmills.com

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Engaged in the manufacture, marketing and sale of grain mill products [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :n.a. (2019)

BvD ID number
IN0000260583

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 1,150,943 1,177,839 1,200,023 1,074,968
Sales 1,086,416 1,111,069 1,130,405 1,017,774
Costs of Goods Sold 867,402 887,333 891,891 822,982
Gross Profit 283,541 290,506 308,132 251,986
Other Operating Expenses 165,522 142,733 174,487 179,347
Operating P/L [=EBIT] 118,019 147,773 133,645 72,639
P/L for Period [=Net Income] 95,670 135,635 118,022 33,353

Material Costs 867,443 889,991 889,913 822,426

Balance Sheet
Current Assets 540,759 641,028 542,543 438,707
Inventory 215,035 240,077 214,332 190,695
Receivables 27,613 28,029 29,495 25,315
Other Current Assets 298,112 372,922 298,716 222,697
Fixed Assets 149,342 178,481 134,031 135,515
Intangible Fixed Assets 201 185 138 279
Tangible Fixed Assets 139,620 169,304 123,436 126,121
Other Fixed Assets 9,521 8,992 10,457 9,115
Total Assets 690,102 819,509 676,574 574,222

Current Liabilities 69,463 64,069 70,247 74,073


Loans 5,925 807 9,192 7,777
Payables 39,831 44,591 33,670 41,233
Other Current Liabilities 23,706 18,671 27,385 25,063
Non Current Liabilities 30,955 37,719 24,241 30,904
Shareholders Funds 589,684 717,721 582,086 469,245
Total Shareh. Funds & Liab. 690,102 819,509 676,574 574,222

Intensity Variables
Beginning Inventory 202,509 214,332 190,695 202,500
Net Stated Inventory 215,035 240,077 214,332 190,695
Average Inventory 208,772 227,205 202,514 196,598

Beginning Receivables 28,437 29,495 25,315 30,500


Net Accounts Receivables 27,613 28,029 29,495 25,315
Average Receivables 28,025 28,762 27,405 27,908

Beginning PPE 142,986 123,436 126,121 179,400


Net Property, Plant & Equipment 139,620 169,304 123,436 126,121
Average PPE 141,303 146,370 124,779 152,761

Beginning Payables 35,434 33,670 41,233 31,400


Trade Payables 39,831 44,591 33,670 41,233
Average Payables 37,633 39,131 37,452 36,317

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 11.43 14.35 12.53 7.25
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.193 0.169 0.183


Inventory / Sales 0.204 0.179 0.193
Inventory / Total Operating Costs 0.221 0.190 0.196
Inventory / Other Operating Expenses 1.592 1.161 1.096
Inventory / Other operating expenses cont. 1.622 1.148 1.093
Receivables / Operating Revenue (Turnover) 0.024 0.023 0.026
Receivables / Sales 0.026 0.024 0.027
Receivables / Total Operating Costs 0.028 0.026 0.028
Receivables / Other Operating Expenses 0.202 0.157 0.156

Payables / Operating Revenue (Turnover) 0.033 0.031 0.034


Payables / Sales 0.035 0.033 0.036
Payables / Total Operating Costs 0.038 0.035 0.036
Payables / Other Operating Expenses 0.274 0.215 0.202
Payables / Other operating expenses cont. 0.279 0.212 0.202

PPE / Operating Revenue (Turover) 0.124 0.104 0.142


PPE / Sales 0.132 0.110 0.150
PPE / Total Operating Costs 0.142 0.117 0.152
PPE / Other Operating Expenses 1.025 0.715 0.852
PPE / Other operating expenses cont. 1.045 0.707 0.849

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

1,074,968
1,017,774
822,982
251,986
179,347
72,639
33,353

822,426

438,707
190,695
25,315
222,697
135,515
279
126,121
9,115
574,222

74,073
7,777
41,233
25,063
30,904
469,245
574,222

202,500
190,695
196,598

30,500
25,315
27,908

179,400
126,121
152,761

31,400
41,233
36,317

7.25

31/03/2016
12 months
th INR
Local GAAP

0.183
0.193
0.196
1.096
1.093
0.026
0.027
0.028
0.156

0.034
0.036
0.036
0.202
0.202

0.142
0.150
0.152
0.852
0.849
Chaicharoen Exproduce CO Ltd

Consolidated accounts

Chaicharoen Exproduce CO Ltd


BANGKOK
Thailand
+66 2 361 3831

US SIC code(s)
Primary code : -

Trade description
The Company is a manufacturer of manufacture of cassava chip and pellet.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0105530021254

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 339,077 291,055 367,687 358,489
Sales 310,847 258,967 333,818 339,755
Costs of Goods Sold 290,362 247,409 315,135 308,542
Gross Profit 48,715 43,646 52,552 49,947
Other Operating Expenses 41,417 35,200 44,413 44,639
Operating P/L [=EBIT] 7,298 8,446 8,139 5,308
P/L for Period [=Net Income] 4,039 5,250 4,850 2,016

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 97,842 121,724 88,697 83,104
Inventory 78,435 110,523 70,213 54,570
Receivables 18,466 11,140 18,195 26,063
Other Current Assets 940 61 289 2,471
Fixed Assets 64,692 56,686 64,554 72,837
Intangible Fixed Assets 95 77 95 112
Tangible Fixed Assets 55,246 47,257 55,107 63,373
Other Fixed Assets 9,352 9,352 9,352 9,352
Total Assets 162,534 178,410 153,251 155,941

Current Liabilities 91,388 101,523 81,614 91,028


Loans 85,700 96,211 76,690 84,200
Payables 5,635 5,248 4,883 6,775
Other Current Liabilities 53 64 41 53
Non Current Liabilities 1,249 1,873 1,873 0
Shareholders Funds 69,897 75,014 69,764 64,914
Total Shareh. Funds & Liab. 162,534 178,410 153,251 155,942

Intensity Variables
Beginning Inventory 61,255 70,213 54,570 58,982
Net Stated Inventory 78,435 110,523 70,213 54,570
Average Inventory 69,845 90,368 62,392 56,776

Beginning Receivables 15,566 18,195 26,063 2,441


Net Accounts Receivables 18,466 11,140 18,195 26,063
Average Receivables 17,016 14,668 22,129 14,252

Beginning PPE 62,676 55,107 63,373 69,549


Net Property, Plant & Equipment 55,246 47,257 55,107 63,373
Average PPE 58,961 51,182 59,240 66,461

Beginning Payables 5,571 4,883 6,775 5,056


Trade Payables 5,635 5,248 4,883 6,775
Average Payables 5,603 5,066 5,829 5,916

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.20 2.99 2.26 1.50
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.310 0.170 0.158


Inventory / Sales 0.349 0.187 0.167
Inventory / Total Operating Costs 0.320 0.174 0.161
Inventory / Other Operating Expenses 2.567 1.405 1.272
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.050 0.060 0.040
Receivables / Sales 0.057 0.066 0.042
Receivables / Total Operating Costs 0.052 0.062 0.040
Receivables / Other Operating Expenses 0.417 0.498 0.319

Payables / Operating Revenue (Turnover) 0.017 0.016 0.017


Payables / Sales 0.020 0.017 0.017
Payables / Total Operating Costs 0.018 0.016 0.017
Payables / Other Operating Expenses 0.144 0.131 0.133
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.176 0.161 0.185


PPE / Sales 0.198 0.177 0.196
PPE / Total Operating Costs 0.181 0.165 0.188
PPE / Other Operating Expenses 1.454 1.334 1.489
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

358,489
339,755
308,542
49,947
44,639
5,308
2,016

n.a.

83,104
54,570
26,063
2,471
72,837
112
63,373
9,352
155,941

91,028
84,200
6,775
53
0
64,914
155,942

58,982
54,570
56,776

2,441
26,063
14,252

69,549
63,373
66,461

5,056
6,775
5,916

1.50

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.158
0.167
0.161
1.272
0.000
0.040
0.042
0.040
0.319

0.017
0.017
0.017
0.133
0.000

0.185
0.196
0.188
1.489
0.000
Changwon Rice Farming Corp.

Unconsolidated accounts

Changwon Rice Farming Corp.

Republic of Korea
+82 055 252 7312

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Husking of Cereals

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
KR1942710002366

Financial information before adjustments

Local registry filing/Unconsolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted
th KRW th KRW th KRW
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 12,732,667 15,812,000 12,020,000 10,366,000
Sales 12,732,667 15,812,000 12,020,000 10,366,000
Costs of Goods Sold 11,671,333 14,726,000 10,972,000 9,316,000
Gross Profit 1,061,667 1,087,000 1,048,000 1,050,000
Other Operating Expenses 782,667 780,000 796,000 772,000
Operating P/L [=EBIT] 278,667 306,000 252,000 278,000
P/L for Period [=Net Income] 36,000 41,000 25,000 42,000

Material Costs 11,671,333 14,726,000 10,972,000 9,316,000

Balance Sheet
Current Assets 7,723,000 7,443,000 7,684,000 8,042,000
Inventory 5,111,000 4,510,000 5,043,000 5,780,000
Receivables 1,724,000 1,872,000 2,039,000 1,261,000
Other Current Assets 887,333 1,060,000 601,000 1,001,000
Fixed Assets 4,690,000 6,139,000 6,138,000 1,793,000
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 4,512,333 6,094,000 6,092,000 1,351,000
Other Fixed Assets 178,000 46,000 46,000 442,000
Total Assets 12,413,000 13,582,000 13,822,000 9,835,000

Current Liabilities 8,349,000 8,884,000 8,325,000 7,838,000


Loans 8,127,000 8,690,000 8,126,000 7,565,000
Payables 37,333 0 1,000 111,000
Other Current Liabilities 184,667 194,000 198,000 162,000
Non Current Liabilities 0 0 0 0
Shareholders Funds 4,064,000 4,698,000 5,497,000 1,997,000
Total Shareh. Funds & Liab. 12,413,000 13,582,000 13,822,000 9,835,000

Intensity Variables
Beginning Inventory 5,613,000 5,043,000 5,780,000 6,016,000
Net Stated Inventory 5,111,000 4,510,000 5,043,000 5,780,000
Average Inventory 5,362,000 4,776,500 5,411,500 5,898,000

Beginning Receivables 1,567,333 2,039,000 1,261,000 1,402,000


Net Accounts Receivables 1,724,000 1,872,000 2,039,000 1,261,000
Average Receivables 1,645,667 1,955,500 1,650,000 1,331,500

Beginning PPE 2,936,667 6,092,000 1,351,000 1,367,000


Net Property, Plant & Equipment 4,512,333 6,094,000 6,092,000 1,351,000
Average PPE 3,724,500 6,093,000 3,721,500 1,359,000

Beginning Payables 37,667 1,000 111,000 1,000


Trade Payables 37,333 0 1,000 111,000
Average Payables 37,500 500 56,000 56,000

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.24 1.97 2.14 2.76
Costs] (%)

Ratios

31/12/2018 31/12/2017
12 months 12 months
th KRW th KRW
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.302 0.450 0.569


Inventory / Sales 0.302 0.450 0.569
Inventory / Total Operating Costs 0.308 0.460 0.585
Inventory / Other Operating Expenses 6.124 6.798 7.640
Inventory / Other operating expenses cont. 6.124 6.798 7.640
Receivables / Operating Revenue (Turnover) 0.124 0.137 0.128
Receivables / Sales 0.124 0.137 0.128
Receivables / Total Operating Costs 0.126 0.140 0.132
Receivables / Other Operating Expenses 2.507 2.073 1.725

Payables / Operating Revenue (Turnover) 0.000 0.005 0.005


Payables / Sales 0.000 0.005 0.005
Payables / Total Operating Costs 0.000 0.005 0.006
Payables / Other Operating Expenses 0.001 0.070 0.073
Payables / Other operating expenses cont. 0.001 0.070 0.073

PPE / Operating Revenue (Turover) 0.385 0.310 0.131


PPE / Sales 0.385 0.310 0.131
PPE / Total Operating Costs 0.393 0.316 0.135
PPE / Other Operating Expenses 7.812 4.675 1.760
PPE / Other operating expenses cont. 7.812 4.675 1.760

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months

th KRW
Local GAAP

10,366,000
10,366,000
9,316,000
1,050,000
772,000
278,000
42,000

9,316,000

8,042,000
5,780,000
1,261,000
1,001,000
1,793,000
0
1,351,000
442,000
9,835,000

7,838,000
7,565,000
111,000
162,000
0
1,997,000
9,835,000

6,016,000
5,780,000
5,898,000

1,402,000
1,261,000
1,331,500

1,367,000
1,351,000
1,359,000

1,000
111,000
56,000

2.76

31/12/2016
12 months
th KRW
Local GAAP

0.569
0.569
0.585
7.640
7.640
0.128
0.128
0.132
1.725

0.005
0.005
0.006
0.073
0.073

0.131
0.131
0.135
1.760
1.760
Chao Ngay MOI Trading Services Corporation

Consolidated accounts

Chao Ngay MOI Trading Services Corporation


HO CHI MINH
Vietnam
+84 2866744688

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of food

Trade description (Original language)

Number of employees :15 (2018)

BvD ID number
VN0312513335

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 10,654,546 18,829,126 8,755,468 4,379,045
Sales 10,654,546 18,829,126 8,755,468 4,379,045
Costs of Goods Sold 4,828,706 8,599,874 3,638,269 2,247,974
Gross Profit 5,825,841 10,229,252 5,117,199 2,131,071
Other Operating Expenses 6,110,797 11,186,112 5,061,003 2,085,277
Operating P/L [=EBIT] -284,957 -956,860 56,196 45,794
P/L for Period [=Net Income] -281,355 -934,220 35,174 54,982

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 4,723,390 6,690,084 5,425,197 2,054,890
Inventory 2,290,624 2,899,727 3,080,496 891,649
Receivables 168,807 134,873 161,868 209,680
Other Current Assets 2,263,959 3,655,484 2,182,833 953,561
Fixed Assets 226,745 0 0 680,234
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 226,745 0 0 680,234
Other Fixed Assets 0 0 0 0
Total Assets 4,950,135 6,690,084 5,425,197 2,735,124

Current Liabilities 2,742,201 3,670,257 3,610,958 945,389


Loans 500,000 1,500,000 0 0
Payables 421,985 325,872 826,854 113,230
Other Current Liabilities 1,820,216 1,844,385 2,784,104 832,159
Non Current Liabilities 0 0 0 0
Shareholders Funds 2,207,934 3,019,827 1,814,239 1,789,735
Total Shareh. Funds & Liab. 4,950,135 6,690,084 5,425,197 2,735,124

Intensity Variables
Beginning Inventory 1,334,216 3,080,496 891,649 30,502
Net Stated Inventory 2,290,624 2,899,727 3,080,496 891,649
Average Inventory 1,812,420 2,990,112 1,986,073 461,076

Beginning Receivables 123,849 161,868 209,680 0


Net Accounts Receivables 168,807 134,873 161,868 209,680
Average Receivables 146,328 148,371 185,774 104,840

Beginning PPE 262,211 0 680,234 106,400


Net Property, Plant & Equipment 226,745 0 0 680,234
Average PPE 244,478 0 340,117 393,317

Beginning Payables 313,361 826,854 113,230 0


Trade Payables 421,985 325,872 826,854 113,230
Average Payables 367,673 576,363 470,042 56,615

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -2.60 -4.84 0.65 1.06
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.159 0.227 0.105


Inventory / Sales 0.159 0.227 0.105
Inventory / Total Operating Costs 0.151 0.228 0.106
Inventory / Other Operating Expenses 0.267 0.392 0.221
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.008 0.021 0.024


Receivables / Sales 0.008 0.021 0.024
Receivables / Total Operating Costs 0.007 0.021 0.024
Receivables / Other Operating Expenses 0.013 0.037 0.050

Payables / Operating Revenue (Turnover) 0.031 0.054 0.013


Payables / Sales 0.031 0.054 0.013
Payables / Total Operating Costs 0.029 0.054 0.013
Payables / Other Operating Expenses 0.052 0.093 0.027
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.039 0.090


PPE / Sales 0.000 0.039 0.090
PPE / Total Operating Costs 0.000 0.039 0.091
PPE / Other Operating Expenses 0.000 0.067 0.189
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

4,379,045
4,379,045
2,247,974
2,131,071
2,085,277
45,794
54,982

n.a.

2,054,890
891,649
209,680
953,561
680,234
0
680,234
0
2,735,124

945,389
0
113,230
832,159
0
1,789,735
2,735,124

30,502
891,649
461,076

0
209,680
104,840

106,400
680,234
393,317

0
113,230
56,615

1.06

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.105
0.105
0.106
0.221
0.000

0.024
0.024
0.024
0.050

0.013
0.013
0.013
0.027
0.000

0.090
0.090
0.091
0.189
0.000
Charoen Panich Kamphaengsan Rice Mill CO Ltd

Consolidated accounts

Charoen Panich Kamphaengsan Rice Mill CO Ltd


KAMPHENG SAEN, NAKHONPATHOM
Thailand
+66 33 435 1503

US SIC code(s)
Primary code : -

Trade description
The Company is a manufacturer of rice milling.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0735535002163

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Unqual
th THB th THB th THB
Local GAAP IFRS
AR
Income Statement
Operating Revenue (Turnover) 450,628 565,111 467,543 319,229
Sales 445,538 556,684 463,126 316,803
Costs of Goods Sold 414,713 535,769 428,200 280,170
Gross Profit 35,915 29,342 39,343 39,059
Other Operating Expenses 30,402 17,302 35,767 38,136
Operating P/L [=EBIT] 5,513 12,040 3,576 923
P/L for Period [=Net Income] -9,949 -2,322 -12,524 -15,002

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 141,686 126,326 156,935 141,798
Inventory 82,250 72,262 101,675 72,812
Receivables 46,368 47,923 38,001 53,179
Other Current Assets 13,069 6,141 17,259 15,807
Fixed Assets 224,698 210,381 218,441 245,273
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 224,698 210,381 218,441 245,273
Other Fixed Assets 0 0 0 0
Total Assets 366,385 336,707 375,376 387,071

Current Liabilities 304,804 284,795 321,196 308,421


Loans 301,649 283,392 318,248 303,308
Payables 468 1,403 0 0
Other Current Liabilities 2,687 0 2,948 5,113
Non Current Liabilities 1,151 1,753 1,699 0
Shareholders Funds 60,430 50,160 52,481 78,650
Total Shareh. Funds & Liab. 366,385 336,708 375,376 387,071

Intensity Variables
Beginning Inventory 90,805 101,675 72,812 97,928
Net Stated Inventory 82,250 72,262 101,675 72,812
Average Inventory 86,527 86,969 87,244 85,370

Beginning Receivables 58,822 38,001 53,179 85,285


Net Accounts Receivables 46,368 47,923 38,001 53,179
Average Receivables 52,595 42,962 45,590 69,232

Beginning PPE 244,906 218,441 245,273 271,004


Net Property, Plant & Equipment 224,698 210,381 218,441 245,273
Average PPE 234,802 214,411 231,857 258,139

Beginning Payables 19,493 0 0 58,478


Trade Payables 468 1,403 0 0
Average Payables 9,980 702 0 29,239

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.24 2.18 0.77 0.29
Costs] (%)

Ratios

Qualif n.a. Unqual


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP IFRS
AR

Inventory / Operating revenue (Turnover) 0.154 0.187 0.267


Inventory / Sales 0.156 0.188 0.269
Inventory / Total Operating Costs 0.157 0.188 0.268
Inventory / Other Operating Expenses 5.026 2.439 2.239
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.076 0.098 0.217


Receivables / Sales 0.077 0.098 0.219
Receivables / Total Operating Costs 0.078 0.098 0.218
Receivables / Other Operating Expenses 2.483 1.275 1.815

Payables / Operating Revenue (Turnover) 0.001 0.000 0.092


Payables / Sales 0.001 0.000 0.092
Payables / Total Operating Costs 0.001 0.000 0.092
Payables / Other Operating Expenses 0.041 0.000 0.767
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.379 0.496 0.809


PPE / Sales 0.385 0.501 0.815
PPE / Total Operating Costs 0.388 0.500 0.811
PPE / Other Operating Expenses 12.392 6.482 6.769
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

319,229
316,803
280,170
39,059
38,136
923
-15,002

n.a.

141,798
72,812
53,179
15,807
245,273
0
245,273
0
387,071

308,421
303,308
0
5,113
0
78,650
387,071

97,928
72,812
85,370

85,285
53,179
69,232

271,004
245,273
258,139

58,478
0
29,239

0.29

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.267
0.269
0.268
2.239
0.000

0.217
0.219
0.218
1.815

0.092
0.092
0.092
0.767
0.000

0.809
0.815
0.811
6.769
0.000
Chia Meng CO Ltd

Consolidated accounts

Chia Meng CO Ltd


NAKHONRATCHASIMA
Thailand
+66 4 420 7080
www.chiameng-rice.com

US SIC code(s)
Primary code : -

Trade description
The Company is a rice milling.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0105536101675

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 1,766,163 386,762 1,658,695 3,253,032
Sales 1,682,930 265,312 1,573,434 3,210,044
Costs of Goods Sold 1,784,393 467,208 1,732,943 3,153,028
Gross Profit -18,230 -80,446 -74,248 100,004
Other Operating Expenses 202,710 150,051 229,580 228,499
Operating P/L [=EBIT] -220,940 -230,497 -303,828 -128,495
P/L for Period [=Net Income] -750,331 -777,741 -887,660 -585,592

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 767,678 531,870 761,119 1,010,046
Inventory 95,346 3,444 61,842 220,751
Receivables 667,805 526,674 695,256 781,485
Other Current Assets 4,528 1,752 4,021 7,810
Fixed Assets 1,421,696 1,169,770 1,399,566 1,695,753
Intangible Fixed Assets 20,181 18,024 23,768 18,752
Tangible Fixed Assets 1,395,470 1,148,251 1,372,303 1,665,856
Other Fixed Assets 6,045 3,495 3,495 11,145
Total Assets 2,189,375 1,701,640 2,160,685 2,705,799

Current Liabilities 4,734,994 5,087,203 4,781,835 4,335,945


Loans 3,116,916 2,936,717 2,934,420 3,479,612
Payables 1,297,257 1,722,443 1,319,124 850,204
Other Current Liabilities 320,821 428,043 528,291 6,129
Non Current Liabilities 52,200 26,637 13,310 116,652
Shareholders Funds -2,597,820 -3,412,200 -2,634,460 -1,746,799
Total Shareh. Funds & Liab. 2,189,374 1,701,640 2,160,685 2,705,798

Intensity Variables
Beginning Inventory 191,159 61,842 220,751 290,885
Net Stated Inventory 95,346 3,444 61,842 220,751
Average Inventory 143,253 32,643 141,297 255,818

Beginning Receivables 584,706 695,256 781,485 277,377


Net Accounts Receivables 667,805 526,674 695,256 781,485
Average Receivables 626,256 610,965 738,371 529,431

Beginning PPE 1,675,190 1,372,303 1,665,856 1,987,412


Net Property, Plant & Equipment 1,395,470 1,148,251 1,372,303 1,665,856
Average PPE 1,535,330 1,260,277 1,519,080 1,826,634

Beginning Payables 879,062 1,319,124 850,204 467,857


Trade Payables 1,297,257 1,722,443 1,319,124 850,204
Average Payables 1,088,159 1,520,784 1,084,664 659,031

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -11.12 -37.34 -15.48 -3.80
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.084 0.085 0.079


Inventory / Sales 0.123 0.090 0.080
Inventory / Total Operating Costs 0.053 0.072 0.076
Inventory / Other Operating Expenses 0.218 0.615 1.120
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 1.580 0.445 0.163
Receivables / Sales 2.303 0.469 0.165
Receivables / Total Operating Costs 0.990 0.376 0.157
Receivables / Other Operating Expenses 4.072 3.216 2.317

Payables / Operating Revenue (Turnover) 3.932 0.654 0.203


Payables / Sales 5.732 0.689 0.205
Payables / Total Operating Costs 2.464 0.553 0.195
Payables / Other Operating Expenses 10.135 4.725 2.884
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 3.259 0.916 0.562


PPE / Sales 4.750 0.965 0.569
PPE / Total Operating Costs 2.042 0.774 0.540
PPE / Other Operating Expenses 8.399 6.617 7.994
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

3,253,032
3,210,044
3,153,028
100,004
228,499
-128,495
-585,592

n.a.

1,010,046
220,751
781,485
7,810
1,695,753
18,752
1,665,856
11,145
2,705,799

4,335,945
3,479,612
850,204
6,129
116,652
-1,746,799
2,705,798

290,885
220,751
255,818

277,377
781,485
529,431

1,987,412
1,665,856
1,826,634

467,857
850,204
659,031

-3.80

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.079
0.080
0.076
1.120
0.000
0.163
0.165
0.157
2.317

0.203
0.205
0.195
2.884
0.000

0.562
0.569
0.540
7.994
0.000
CHO Heng Rice Vermicelli Factory CO Ltd

Consolidated accounts

CHO Heng Rice Vermicelli Factory CO Ltd


SAM PHRAN, NAKHONPATHOM
Thailand

choheng.com

US SIC code(s)
Primary code : -

Trade description
The Company is a manufacturer of flour mixes and prepared blended flour.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0105502001210

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Unqual Unqual
th THB th THB th THB
IFRS IFRS
AR AR
Income Statement
Operating Revenue (Turnover) 3,246,076 3,777,859 3,124,385 2,835,985
Sales 3,217,529 3,746,362 3,102,245 2,803,979
Costs of Goods Sold 2,457,371 2,818,524 2,361,049 2,192,539
Gross Profit 788,706 959,335 763,336 643,446
Other Operating Expenses 463,076 661,858 390,059 337,311
Operating P/L [=EBIT] 325,630 297,477 373,277 306,135
P/L for Period [=Net Income] 246,810 197,747 298,176 244,506

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 1,064,000 1,161,507 1,235,900 794,594
Inventory 398,493 369,478 473,762 352,239
Receivables 314,857 313,463 331,049 300,060
Other Current Assets 350,650 478,566 431,089 142,295
Fixed Assets 776,312 812,055 772,632 744,248
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 757,684 794,251 752,367 726,434
Other Fixed Assets 18,628 17,804 20,265 17,814
Total Assets 1,840,312 1,973,562 2,008,532 1,538,842

Current Liabilities 770,842 959,699 852,171 500,657


Loans 0 0 0 0
Payables 573,802 765,295 623,343 332,769
Other Current Liabilities 197,040 194,404 228,828 167,888
Non Current Liabilities 66,585 199,754 0 0
Shareholders Funds 1,002,885 814,109 1,156,361 1,038,185
Total Shareh. Funds & Liab. 1,840,312 1,973,562 2,008,532 1,538,842

Intensity Variables
Beginning Inventory 407,205 473,762 352,239 395,614
Net Stated Inventory 398,493 369,478 473,762 352,239
Average Inventory 402,849 421,620 413,001 373,927

Beginning Receivables 300,708 331,049 300,060 271,014


Net Accounts Receivables 314,857 313,463 331,049 300,060
Average Receivables 307,783 322,256 315,555 285,537

Beginning PPE 731,919 752,367 726,434 716,957


Net Property, Plant & Equipment 757,684 794,251 752,367 726,434
Average PPE 744,802 773,309 739,401 721,696

Beginning Payables 499,985 623,343 332,769 543,844


Trade Payables 573,802 765,295 623,343 332,769
Average Payables 536,894 694,319 478,056 438,307

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 11.15 8.55 13.57 12.10
Costs] (%)

Ratios

Unqual Unqual
31/12/2018 31/12/2017
12 months 12 months
th THB th THB
IFRS IFRS
AR AR

Inventory / Operating revenue (Turnover) 0.112 0.132 0.132


Inventory / Sales 0.113 0.133 0.133
Inventory / Total Operating Costs 0.121 0.150 0.148
Inventory / Other Operating Expenses 0.637 1.059 1.109
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.085 0.101 0.101


Receivables / Sales 0.086 0.102 0.102
Receivables / Total Operating Costs 0.093 0.115 0.113
Receivables / Other Operating Expenses 0.487 0.809 0.847

Payables / Operating Revenue (Turnover) 0.184 0.153 0.155


Payables / Sales 0.185 0.154 0.156
Payables / Total Operating Costs 0.199 0.174 0.173
Payables / Other Operating Expenses 1.049 1.226 1.299
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.205 0.237 0.254


PPE / Sales 0.206 0.238 0.257
PPE / Total Operating Costs 0.222 0.269 0.285
PPE / Other Operating Expenses 1.168 1.896 2.140
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

2,835,985
2,803,979
2,192,539
643,446
337,311
306,135
244,506

n.a.

794,594
352,239
300,060
142,295
744,248
0
726,434
17,814
1,538,842

500,657
0
332,769
167,888
0
1,038,185
1,538,842

395,614
352,239
373,927

271,014
300,060
285,537

716,957
726,434
721,696

543,844
332,769
438,307

12.10

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.132
0.133
0.148
1.109
0.000

0.101
0.102
0.113
0.847

0.155
0.156
0.173
1.299
0.000

0.254
0.257
0.285
2.140
0.000
Chokanan Fice [2003] Company Limited

Consolidated accounts

Chokanan Fice [2003] Company Limited


SI PRACHAN, SUPHAN BURI
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company's principal activity - Rice Milling .

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0725546000469

Financial information before adjustments

Local registry filing/Consolidated average 30/09/2018 30/09/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 455,463 455,783 420,766 489,839
Sales 449,821 439,009 420,725 489,729
Costs of Goods Sold 421,576 416,630 388,007 460,090
Gross Profit 33,887 39,153 32,759 29,749
Other Operating Expenses 23,003 29,160 23,226 16,622
Operating P/L [=EBIT] 10,884 9,993 9,533 13,127
P/L for Period [=Net Income] 5,389 4,401 4,228 7,537

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 105,426 92,526 110,294 113,457
Inventory 74,934 74,682 95,783 54,336
Receivables 7,924 556 397 22,819
Other Current Assets 22,568 17,288 14,114 36,302
Fixed Assets 54,101 52,455 55,042 54,806
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 48,604 47,364 49,956 48,493
Other Fixed Assets 5,497 5,091 5,086 6,313
Total Assets 159,527 144,981 165,336 168,263

Current Liabilities 64,462 65,773 63,941 63,673


Loans 50,378 50,000 50,000 51,135
Payables 1,055 1,637 872 655
Other Current Liabilities 13,029 14,136 13,069 11,883
Non Current Liabilities 62,833 42,634 69,220 76,646
Shareholders Funds 32,231 36,574 32,173 27,945
Total Shareh. Funds & Liab. 159,526 144,981 165,334 168,264

Intensity Variables
Beginning Inventory 59,527 95,783 54,336 28,461
Net Stated Inventory 74,934 74,682 95,783 54,336
Average Inventory 67,230 85,233 75,060 41,399

Beginning Receivables 18,323 397 22,819 31,752


Net Accounts Receivables 7,924 556 397 22,819
Average Receivables 13,123 477 11,608 27,286

Beginning PPE 51,823 49,956 48,493 57,019


Net Property, Plant & Equipment 48,604 47,364 49,956 48,493
Average PPE 50,214 48,660 49,225 52,756

Beginning Payables 1,596 872 655 3,261


Trade Payables 1,055 1,637 872 655
Average Payables 1,325 1,255 764 1,958

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.45 2.24 2.32 2.75
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


30/09/2018 30/09/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.187 0.178 0.085


Inventory / Sales 0.194 0.178 0.085
Inventory / Total Operating Costs 0.191 0.183 0.087
Inventory / Other Operating Expenses 2.923 3.232 2.491
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.001 0.028 0.056
Receivables / Sales 0.001 0.028 0.056
Receivables / Total Operating Costs 0.001 0.028 0.057
Receivables / Other Operating Expenses 0.016 0.500 1.642

Payables / Operating Revenue (Turnover) 0.003 0.002 0.004


Payables / Sales 0.003 0.002 0.004
Payables / Total Operating Costs 0.003 0.002 0.004
Payables / Other Operating Expenses 0.043 0.033 0.118
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.107 0.117 0.108


PPE / Sales 0.111 0.117 0.108
PPE / Total Operating Costs 0.109 0.120 0.111
PPE / Other Operating Expenses 1.669 2.119 3.174
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


30/09/2016
12 months
Qualif n.a.
th THB
Local GAAP

489,839
489,729
460,090
29,749
16,622
13,127
7,537

n.a.

113,457
54,336
22,819
36,302
54,806
0
48,493
6,313
168,263

63,673
51,135
655
11,883
76,646
27,945
168,264

28,461
54,336
41,399

31,752
22,819
27,286

57,019
48,493
52,756

3,261
655
1,958

2.75

Qualif n.a.
30/09/2016
12 months
th THB
Local GAAP

0.085
0.085
0.087
2.491
0.000
0.056
0.056
0.057
1.642

0.004
0.004
0.004
0.118
0.000

0.108
0.108
0.111
3.174
0.000
Chokchai Paiboon Co.,Ltd.

Consolidated accounts

Chokchai Paiboon Co.,Ltd.


WARIN CHAMRAP, UBON RATCHATHANI
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company's principal activity - Rice Milling .

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0345553000111

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 165,062 119,525 200,056 175,604
Sales 165,051 119,511 200,038 175,604
Costs of Goods Sold 160,427 110,474 186,569 184,238
Gross Profit 4,635 9,051 13,487 -8,634
Other Operating Expenses 7,510 7,336 7,957 7,236
Operating P/L [=EBIT] -2,875 1,715 5,530 -15,870
P/L for Period [=Net Income] -5,895 -2,812 997 -15,870

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 99,243 134,412 138,999 24,318
Inventory 95,104 131,333 136,250 17,728
Receivables 1,747 0 0 5,240
Other Current Assets 2,393 3,079 2,749 1,350
Fixed Assets 38,591 33,886 37,034 44,852
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 38,591 33,886 37,034 44,852
Other Fixed Assets 0 0 0 0
Total Assets 137,834 168,298 176,033 69,170

Current Liabilities 61,458 93,831 90,354 188


Loans 83,000 85,000 81,000 n.a.
Payables 524 431 954 188
Other Current Liabilities 8,400 8,400 8,400 n.a.
Non Current Liabilities 7,667 7,300 15,700 0
Shareholders Funds 68,709 67,167 69,979 68,982
Total Shareh. Funds & Liab. 137,834 168,298 176,033 69,170

Intensity Variables
Beginning Inventory 60,593 136,250 17,728 27,801
Net Stated Inventory 95,104 131,333 136,250 17,728
Average Inventory 77,848 133,792 76,989 22,765

Beginning Receivables 3,493 0 5,240 5,240


Net Accounts Receivables 1,747 0 0 5,240
Average Receivables 2,620 0 2,620 5,240

Beginning PPE 44,665 37,034 44,852 52,108


Net Property, Plant & Equipment 38,591 33,886 37,034 44,852
Average PPE 41,628 35,460 40,943 48,480

Beginning Payables 499 954 188 356


Trade Payables 524 431 954 188
Average Payables 512 693 571 272

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -1.71 1.46 2.84 -8.29
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 1.119 0.385 0.130


Inventory / Sales 1.119 0.385 0.130
Inventory / Total Operating Costs 1.136 0.396 0.119
Inventory / Other Operating Expenses 18.238 9.676 3.146
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.013 0.030
Receivables / Sales 0.000 0.013 0.030
Receivables / Total Operating Costs 0.000 0.013 0.027
Receivables / Other Operating Expenses 0.000 0.329 0.724

Payables / Operating Revenue (Turnover) 0.006 0.003 0.002


Payables / Sales 0.006 0.003 0.002
Payables / Total Operating Costs 0.006 0.003 0.001
Payables / Other Operating Expenses 0.094 0.072 0.038
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.297 0.205 0.276


PPE / Sales 0.297 0.205 0.276
PPE / Total Operating Costs 0.301 0.210 0.253
PPE / Other Operating Expenses 4.834 5.146 6.700
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

175,604
175,604
184,238
-8,634
7,236
-15,870
-15,870

n.a.

24,318
17,728
5,240
1,350
44,852
0
44,852
0
69,170

188
n.a.
188
n.a.
0
68,982
69,170

27,801
17,728
22,765

5,240
5,240
5,240

52,108
44,852
48,480

356
188
272

-8.29

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.130
0.130
0.119
3.146
0.000
0.030
0.030
0.027
0.724

0.002
0.002
0.001
0.038
0.000

0.276
0.276
0.253
6.700
0.000
Choke Paisit Rice Mill CO Ltd

Consolidated accounts

Choke Paisit Rice Mill CO Ltd


RATCHABURI
Thailand

US SIC code(s)
Primary code : -

Trade description
The company is involved in rice mills.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0705533000023

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 91,807 112,683 75,984 86,754
Sales 91,672 112,673 75,981 86,362
Costs of Goods Sold 86,782 106,560 70,931 82,855
Gross Profit 5,025 6,123 5,053 3,899
Other Operating Expenses 4,332 5,153 4,555 3,289
Operating P/L [=EBIT] 693 970 498 610
P/L for Period [=Net Income] 501 776 307 419

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 17,154 13,778 17,943 19,740
Inventory 16,925 13,348 17,703 19,723
Receivables 0 0 0 0
Other Current Assets 229 430 240 17
Fixed Assets 1,377 4,131 0 0
Intangible Fixed Assets 0 0 n.a. n.a.
Tangible Fixed Assets 631 631 n.a. n.a.
Other Fixed Assets 3,500 3,500 n.a. n.a.
Total Assets 18,531 17,909 17,943 19,740

Current Liabilities 286 246 355 258


Loans n.a. n.a. n.a. n.a.
Payables 286 246 355 258
Other Current Liabilities n.a. n.a. n.a. n.a.
Non Current Liabilities 1,200 0 700 2,900
Shareholders Funds 17,045 17,664 16,888 16,582
Total Shareh. Funds & Liab. 18,531 17,910 17,943 19,740

Intensity Variables
Beginning Inventory 18,040 17,703 19,723 16,693
Net Stated Inventory 16,925 13,348 17,703 19,723
Average Inventory 17,482 15,526 18,713 18,208

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 631 631 n.a. n.a.
Average PPE 210 631 0 0

Beginning Payables 268 355 258 192


Trade Payables 286 246 355 258
Average Payables 277 301 307 225

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 0.76 0.87 0.66 0.71
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.138 0.246 0.210


Inventory / Sales 0.138 0.246 0.211
Inventory / Total Operating Costs 0.139 0.248 0.211
Inventory / Other Operating Expenses 3.013 4.108 5.536
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.003 0.004 0.003


Payables / Sales 0.003 0.004 0.003
Payables / Total Operating Costs 0.003 0.004 0.003
Payables / Other Operating Expenses 0.058 0.067 0.068
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.006 0.000 0.000


PPE / Sales 0.006 0.000 0.000
PPE / Total Operating Costs 0.006 0.000 0.000
PPE / Other Operating Expenses 0.122 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

86,754
86,362
82,855
3,899
3,289
610
419

n.a.

19,740
19,723
0
17
0
n.a.
n.a.
n.a.
19,740

258
n.a.
258
n.a.
2,900
16,582
19,740

16,693
19,723
18,208

0
0
0

0
n.a.
0

192
258
225

0.71

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.210
0.211
0.211
5.536
0.000
0.000
0.000
0.000
0.000

0.003
0.003
0.003
0.068
0.000

0.000
0.000
0.000
0.000
0.000
Cong TY CO Phan Banh Lubico

Consolidated accounts

Cong TY CO Phan Banh Lubico


HO CHI MINH
Vietnam
+84 2839808706
lubico.vn

US SIC code(s)
Primary code : -

Trade description
Manufacture of bakery products

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
VN0303755803

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 20,543,859 16,164,441 21,776,403 23,690,732
Sales 20,543,858 16,164,441 21,776,402 23,690,732
Costs of Goods Sold 16,931,826 13,892,933 17,038,131 19,864,414
Gross Profit 3,612,033 2,271,508 4,738,272 3,826,318
Other Operating Expenses 6,904,651 6,399,968 6,048,422 8,265,562
Operating P/L [=EBIT] -3,292,618 -4,128,460 -1,310,150 -4,439,244
P/L for Period [=Net Income] -3,225,244 -3,483,932 -664,755 -5,527,044

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 12,575,721 10,019,466 14,676,455 13,031,243
Inventory 4,383,820 4,717,950 4,403,140 4,030,369
Receivables 5,281,849 3,916,230 7,493,191 4,436,126
Other Current Assets 2,910,053 1,385,286 2,780,124 4,564,748
Fixed Assets 1,174,670 826,364 1,339,380 1,358,267
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 1,174,671 826,365 1,339,380 1,358,267
Other Fixed Assets 0 -1 0 0
Total Assets 13,750,392 10,845,830 16,015,835 14,389,510

Current Liabilities 5,845,288 5,484,932 7,171,006 4,879,926


Loans 0 0 0 0
Payables 4,384,868 3,768,702 5,705,934 3,679,969
Other Current Liabilities 1,460,420 1,716,230 1,465,072 1,199,957
Non Current Liabilities 0 0 0 0
Shareholders Funds 7,905,104 5,360,898 8,844,829 9,509,584
Total Shareh. Funds & Liab. 13,750,392 10,845,830 16,015,835 14,389,510

Intensity Variables
Beginning Inventory 2,811,170 4,403,140 4,030,369 0
Net Stated Inventory 4,383,820 4,717,950 4,403,140 4,030,369
Average Inventory 4,269,223 4,560,545 4,216,755 4,030,369

Beginning Receivables 3,976,439 7,493,191 4,436,126 0


Net Accounts Receivables 5,281,849 3,916,230 7,493,191 4,436,126
Average Receivables 5,368,498 5,704,711 5,964,659 4,436,126

Beginning PPE 899,216 1,339,380 1,358,267 0


Net Property, Plant & Equipment 1,174,671 826,365 1,339,380 1,358,267
Average PPE 1,263,321 1,082,873 1,348,824 1,358,267

Beginning Payables 3,128,634 5,705,934 3,679,969 0


Trade Payables 4,384,868 3,768,702 5,705,934 3,679,969
Average Payables 4,370,080 4,737,318 4,692,952 3,679,969

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -13.81 -20.34 -5.67 -15.78
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.282 0.194 0.170


Inventory / Sales 0.282 0.194 0.170
Inventory / Total Operating Costs 0.225 0.183 0.143
Inventory / Other Operating Expenses 0.713 0.697 0.488
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.353 0.274 0.187


Receivables / Sales 0.353 0.274 0.187
Receivables / Total Operating Costs 0.281 0.258 0.158
Receivables / Other Operating Expenses 0.891 0.986 0.537

Payables / Operating Revenue (Turnover) 0.293 0.216 0.155


Payables / Sales 0.293 0.216 0.155
Payables / Total Operating Costs 0.233 0.203 0.131
Payables / Other Operating Expenses 0.740 0.776 0.445
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.067 0.062 0.057


PPE / Sales 0.067 0.062 0.057
PPE / Total Operating Costs 0.053 0.058 0.048
PPE / Other Operating Expenses 0.169 0.223 0.164
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

23,690,732
23,690,732
19,864,414
3,826,318
8,265,562
-4,439,244
-5,527,044

n.a.

13,031,243
4,030,369
4,436,126
4,564,748
1,358,267
0
1,358,267
0
14,389,510

4,879,926
0
3,679,969
1,199,957
0
9,509,584
14,389,510

0
4,030,369
4,030,369

0
4,436,126
4,436,126

0
1,358,267
1,358,267

0
3,679,969
3,679,969

-15.78

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.170
0.170
0.143
0.488
0.000

0.187
0.187
0.158
0.537

0.155
0.155
0.131
0.445
0.000

0.057
0.057
0.048
0.164
0.000
Cong TY CO Phan DAU TU DAI Tan LOC

Consolidated accounts

Cong TY CO Phan DAU TU DAI Tan LOC


CAN THO
Vietnam
+84 21623824779

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Real estate activities with own or leased property

Trade description (Original language)

Number of employees :50 (2018)

BvD ID number
VN1801154451

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 10,226,329 3,442,500 5,300,000 21,936,488
Sales 10,226,329 3,442,500 5,300,000 21,936,488
Costs of Goods Sold 10,689,899 3,217,500 7,302,555 21,549,641
Gross Profit -463,569 225,000 -2,002,555 386,847
Other Operating Expenses 267,451 298,082 176,097 328,173
Operating P/L [=EBIT] -731,020 -73,082 -2,178,652 58,674
P/L for Period [=Net Income] -39,204,121 23,581 -116,005,105 -1,630,838

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 564,765,380 369,674,475 312,452,104 1,012,169,561
Inventory 77,563,040 67,918,455 72,497,055 92,273,610
Receivables 4,063,695 6,348,554 2,883,554 2,958,976
Other Current Assets 483,138,645 295,407,466 237,071,495 916,936,975
Fixed Assets 155,673,088 233,673,088 116,673,088 116,673,088
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 0 0 0 0
Other Fixed Assets 155,673,088 233,673,088 116,673,088 116,673,088
Total Assets 720,438,468 603,347,563 429,125,192 1,128,842,649

Current Liabilities 872,105,127 793,666,870 619,468,080 1,203,180,432


Loans 250,606,667 0 0 751,820,000
Payables 51,937,762 85,520,902 28,416,112 41,876,271
Other Current Liabilities 569,560,699 708,145,968 591,051,968 409,484,161
Non Current Liabilities 0 0 0 0
Shareholders Funds -151,666,659 -190,319,307 -190,342,888 -74,337,783
Total Shareh. Funds & Liab. 720,438,468 603,347,563 429,125,192 1,128,842,649

Intensity Variables
Beginning Inventory 92,864,639 72,497,055 92,273,610 113,823,252
Net Stated Inventory 77,563,040 67,918,455 72,497,055 92,273,610
Average Inventory 85,213,840 70,207,755 82,385,333 103,048,431

Beginning Receivables 2,607,491 2,883,554 2,958,976 1,979,944


Net Accounts Receivables 4,063,695 6,348,554 2,883,554 2,958,976
Average Receivables 3,335,593 4,616,054 2,921,265 2,469,460

Beginning PPE 544,478 0 0 1,633,435


Net Property, Plant & Equipment 0 0 0 0
Average PPE 272,239 0 0 816,718

Beginning Payables 42,628,850 28,416,112 41,876,271 57,594,168


Trade Payables 51,937,762 85,520,902 28,416,112 41,876,271
Average Payables 47,283,306 56,968,507 35,146,192 49,735,220

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -6.67 -2.08 -29.13 0.27
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 20.394 15.544 4.698


Inventory / Sales 20.394 15.544 4.698
Inventory / Total Operating Costs 19.970 11.016 4.710
Inventory / Other Operating Expenses 235.532 467.841 314.006
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 1.341 0.551 0.113


Receivables / Sales 1.341 0.551 0.113
Receivables / Total Operating Costs 1.313 0.391 0.113
Receivables / Other Operating Expenses 15.486 16.589 7.525

Payables / Operating Revenue (Turnover) 16.549 6.631 2.267


Payables / Sales 16.549 6.631 2.267
Payables / Total Operating Costs 16.205 4.700 2.273
Payables / Other Operating Expenses 191.117 199.584 151.552
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.037


PPE / Sales 0.000 0.000 0.037
PPE / Total Operating Costs 0.000 0.000 0.037
PPE / Other Operating Expenses 0.000 0.000 2.489
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

21,936,488
21,936,488
21,549,641
386,847
328,173
58,674
-1,630,838

n.a.

1,012,169,561
92,273,610
2,958,976
916,936,975
116,673,088
0
0
116,673,088
1,128,842,649

1,203,180,432
751,820,000
41,876,271
409,484,161
0
-74,337,783
1,128,842,649

113,823,252
92,273,610
103,048,431

1,979,944
2,958,976
2,469,460

1,633,435
0
816,718

57,594,168
41,876,271
49,735,220

0.27

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

4.698
4.698
4.710
314.006
0.000

0.113
0.113
0.113
7.525

2.267
2.267
2.273
151.552
0.000

0.037
0.037
0.037
2.489
0.000
Cong TY CO Phan Eneright Viet NAM

Consolidated accounts

Cong TY CO Phan Eneright Viet NAM


HA NOI
Vietnam
+84 2466881313

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Manufacture of dairy products

Trade description (Original language)

Number of employees :68 (2018)

BvD ID number
VN0500587989

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 49,736,491 65,644,922 52,427,119 31,137,431
Sales 49,736,491 65,644,922 52,427,119 31,137,431
Costs of Goods Sold 41,802,351 53,410,818 44,170,876 27,825,360
Gross Profit 7,934,139 12,234,104 8,256,243 3,312,071
Other Operating Expenses 6,366,613 9,725,851 6,798,809 2,575,179
Operating P/L [=EBIT] 1,567,526 2,508,253 1,457,434 736,892
P/L for Period [=Net Income] 1,102,207 1,696,218 1,060,765 549,638

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 23,312,757 23,905,579 24,078,040 21,954,651
Inventory 13,444,210 13,967,431 15,846,145 10,519,055
Receivables 4,190,495 7,590,433 3,188,513 1,792,540
Other Current Assets 5,678,051 2,347,715 5,043,382 9,643,056
Fixed Assets 26,510,779 31,431,682 31,855,678 16,244,978
Intangible Fixed Assets 9,801,263 272,457 29,131,332 0
Tangible Fixed Assets 15,613,199 29,433,159 1,473,104 15,933,333
Other Fixed Assets 1,096,318 1,726,066 1,251,242 311,645
Total Assets 49,823,536 55,337,261 55,933,718 38,199,629

Current Liabilities 10,101,204 19,448,471 3,843,660 7,011,480


Loans 0 0 0 0
Payables 4,056,917 4,635,276 2,687,051 4,848,425
Other Current Liabilities 6,044,286 14,813,195 1,156,609 2,163,055
Non Current Liabilities 16,371,919 4,389,856 21,883,901 22,842,000
Shareholders Funds 23,350,413 31,498,934 30,206,157 8,346,149
Total Shareh. Funds & Liab. 49,823,536 55,337,261 55,933,718 38,199,629

Intensity Variables
Beginning Inventory 8,899,850 15,846,145 10,519,055 334,351
Net Stated Inventory 13,444,210 13,967,431 15,846,145 10,519,055
Average Inventory 11,172,030 14,906,788 13,182,600 5,426,703

Beginning Receivables 1,660,351 3,188,513 1,792,540 0


Net Accounts Receivables 4,190,495 7,590,433 3,188,513 1,792,540
Average Receivables 2,925,423 5,389,473 2,490,527 896,270

Beginning PPE 5,806,237 1,473,104 15,933,333 12,273


Net Property, Plant & Equipment 15,613,199 29,433,159 1,473,104 15,933,333
Average PPE 10,709,718 15,453,132 8,703,219 7,972,803

Beginning Payables 2,511,825 2,687,051 4,848,425 0


Trade Payables 4,056,917 4,635,276 2,687,051 4,848,425
Average Payables 3,284,371 3,661,164 3,767,738 2,424,213

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 3.25 3.97 2.86 2.42
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.227 0.251 0.174


Inventory / Sales 0.227 0.251 0.174
Inventory / Total Operating Costs 0.236 0.259 0.179
Inventory / Other Operating Expenses 1.533 1.939 2.107
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.082 0.048 0.029


Receivables / Sales 0.082 0.048 0.029
Receivables / Total Operating Costs 0.085 0.049 0.029
Receivables / Other Operating Expenses 0.554 0.366 0.348

Payables / Operating Revenue (Turnover) 0.056 0.072 0.078


Payables / Sales 0.056 0.072 0.078
Payables / Total Operating Costs 0.058 0.074 0.080
Payables / Other Operating Expenses 0.376 0.554 0.941
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.235 0.166 0.256


PPE / Sales 0.235 0.166 0.256
PPE / Total Operating Costs 0.245 0.171 0.262
PPE / Other Operating Expenses 1.589 1.280 3.096
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

31,137,431
31,137,431
27,825,360
3,312,071
2,575,179
736,892
549,638

n.a.

21,954,651
10,519,055
1,792,540
9,643,056
16,244,978
0
15,933,333
311,645
38,199,629

7,011,480
0
4,848,425
2,163,055
22,842,000
8,346,149
38,199,629

334,351
10,519,055
5,426,703

0
1,792,540
896,270

12,273
15,933,333
7,972,803

0
4,848,425
2,424,213

2.42

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.174
0.174
0.179
2.107
0.000

0.029
0.029
0.029
0.348

0.078
0.078
0.080
0.941
0.000

0.256
0.256
0.262
3.096
0.000
Cong TY CO Phan Giong Chan Nuoi - Thuy SAN HA NAM

Consolidated accounts

Cong TY CO Phan Giong Chan Nuoi - Thuy SAN HA NAM


HA NAM
Vietnam
+84 2263851862

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Raising of poultry

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
VN0700101243

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 3,211,515 3,077,872 3,622,608 2,934,064
Sales 3,211,515 3,077,872 3,622,608 2,934,064
Costs of Goods Sold 3,350,147 2,895,543 3,518,897 3,636,000
Gross Profit -138,632 182,329 103,711 -701,936
Other Operating Expenses 941,415 494,605 1,637,354 692,286
Operating P/L [=EBIT] -1,080,047 -312,276 -1,533,643 -1,394,222
P/L for Period [=Net Income] -1,620,712 -288,498 -3,767,459 -806,179

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 6,698,652 9,523,390 7,883,777 2,688,789
Inventory 2,990,358 5,102,459 1,967,364 1,901,250
Receivables 224,916 0 392,767 281,980
Other Current Assets 3,483,379 4,420,931 5,523,646 505,559
Fixed Assets 13,021,353 11,359,797 13,524,929 14,179,332
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 4,726,444 0 0 14,179,331
Other Fixed Assets 8,294,909 11,359,797 13,524,929 1
Total Assets 19,720,005 20,883,187 21,408,706 16,868,121

Current Liabilities 14,295,104 19,347,655 18,220,177 5,317,479


Loans 1,507,783 0 0 4,523,348
Payables 688,963 1,228,606 416,775 421,509
Other Current Liabilities 12,098,358 18,119,049 17,803,402 372,622
Non Current Liabilities 1,500,000 0 0 4,500,000
Shareholders Funds 3,924,901 1,535,532 3,188,529 7,050,642
Total Shareh. Funds & Liab. 19,720,005 20,883,187 21,408,706 16,868,121

Intensity Variables
Beginning Inventory 1,895,036 1,967,364 1,901,250 1,816,494
Net Stated Inventory 2,990,358 5,102,459 1,967,364 1,901,250
Average Inventory 2,442,697 3,534,912 1,934,307 1,858,872

Beginning Receivables 318,715 392,767 281,980 281,398


Net Accounts Receivables 224,916 0 392,767 281,980
Average Receivables 271,815 196,384 337,374 281,689

Beginning PPE 9,465,223 0 14,179,331 14,216,338


Net Property, Plant & Equipment 4,726,444 0 0 14,179,331
Average PPE 7,095,833 0 7,089,666 14,197,835

Beginning Payables 478,412 416,775 421,509 596,952


Trade Payables 688,963 1,228,606 416,775 421,509
Average Payables 583,688 822,691 419,142 509,231

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -25.17 -9.21 -29.74 -32.21
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 1.148 0.534 0.634


Inventory / Sales 1.148 0.534 0.634
Inventory / Total Operating Costs 1.043 0.375 0.429
Inventory / Other Operating Expenses 7.147 1.181 2.685
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.064 0.093 0.096


Receivables / Sales 0.064 0.093 0.096
Receivables / Total Operating Costs 0.058 0.065 0.065
Receivables / Other Operating Expenses 0.397 0.206 0.407

Payables / Operating Revenue (Turnover) 0.267 0.116 0.174


Payables / Sales 0.267 0.116 0.174
Payables / Total Operating Costs 0.243 0.081 0.118
Payables / Other Operating Expenses 1.663 0.256 0.736
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 1.957 4.839


PPE / Sales 0.000 1.957 4.839
PPE / Total Operating Costs 0.000 1.375 3.280
PPE / Other Operating Expenses 0.000 4.330 20.509
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

2,934,064
2,934,064
3,636,000
-701,936
692,286
-1,394,222
-806,179

n.a.

2,688,789
1,901,250
281,980
505,559
14,179,332
0
14,179,331
1
16,868,121

5,317,479
4,523,348
421,509
372,622
4,500,000
7,050,642
16,868,121

1,816,494
1,901,250
1,858,872

281,398
281,980
281,689

14,216,338
14,179,331
14,197,835

596,952
421,509
509,231

-32.21

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.634
0.634
0.429
2.685
0.000

0.096
0.096
0.065
0.407

0.174
0.174
0.118
0.736
0.000

4.839
4.839
3.280
20.509
0.000
Cong TY CO Phan H-T Giang SAN

Consolidated accounts

Cong TY CO Phan H-T Giang SAN


HO CHI MINH
Vietnam
+84 2822533881
htgiangsan.com

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of other machinery and equipment n.e.c

Trade description (Original language)

Number of employees :3 (2018)

BvD ID number
VN0400583839

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 4,420,755 4,268,971 3,800,001 5,193,292
Sales 4,420,754 4,268,971 3,800,000 5,193,291
Costs of Goods Sold 2,461,650 2,890,880 2,852,386 1,641,683
Gross Profit 1,959,105 1,378,091 947,615 3,551,609
Other Operating Expenses 3,522,486 1,575,801 734,982 8,256,675
Operating P/L [=EBIT] -1,563,381 -197,710 212,633 -4,705,066
P/L for Period [=Net Income] -1,918,426 26,419 48,718 -5,830,415

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 184,922,198 161,356,715 154,159,734 239,250,145
Inventory 96,245,839 142,769,732 142,236,015 3,731,771
Receivables 7,649,077 10,534,026 6,218,157 6,195,047
Other Current Assets 81,027,282 8,052,957 5,705,562 229,323,327
Fixed Assets 83,249,790 112,600,012 112,821,860 24,327,497
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 61,304,311 79,738,011 79,959,859 24,215,063
Other Fixed Assets 21,945,479 32,862,001 32,862,001 112,434
Total Assets 268,171,988 273,956,727 266,981,594 263,577,642

Current Liabilities 29,328,219 32,276,959 26,678,245 29,029,453


Loans 325,333 232,000 320,000 424,000
Payables 7,665,470 9,895,496 6,426,902 6,674,012
Other Current Liabilities 21,337,416 22,149,463 19,931,343 21,931,441
Non Current Liabilities 0 0 0 0
Shareholders Funds 238,843,769 241,679,768 240,303,349 234,548,189
Total Shareh. Funds & Liab. 268,171,988 273,956,727 266,981,594 263,577,642

Intensity Variables
Beginning Inventory 49,346,755 142,236,015 3,731,771 2,072,478
Net Stated Inventory 96,245,839 142,769,732 142,236,015 3,731,771
Average Inventory 72,796,297 142,502,874 72,983,893 2,902,125

Beginning Receivables 6,653,707 6,218,157 6,195,047 7,547,917


Net Accounts Receivables 7,649,077 10,534,026 6,218,157 6,195,047
Average Receivables 7,151,392 8,376,092 6,206,602 6,871,482

Beginning PPE 42,944,387 79,959,859 24,215,063 24,658,240


Net Property, Plant & Equipment 61,304,311 79,738,011 79,959,859 24,215,063
Average PPE 52,124,349 79,848,935 52,087,461 24,436,652

Beginning Payables 5,459,699 6,426,902 6,674,012 3,278,182


Trade Payables 7,665,470 9,895,496 6,426,902 6,674,012
Average Payables 6,562,584 8,161,199 6,550,457 4,976,097

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -26.13 -4.43 5.93 -47.53
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 33.381 19.206 0.559


Inventory / Sales 33.381 19.206 0.559
Inventory / Total Operating Costs 31.904 20.345 0.293
Inventory / Other Operating Expenses 90.432 99.300 0.351
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 1.962 1.633 1.323


Receivables / Sales 1.962 1.633 1.323
Receivables / Total Operating Costs 1.875 1.730 0.694
Receivables / Other Operating Expenses 5.315 8.445 0.832

Payables / Operating Revenue (Turnover) 1.912 1.724 0.958


Payables / Sales 1.912 1.724 0.958
Payables / Total Operating Costs 1.827 1.826 0.503
Payables / Other Operating Expenses 5.179 8.912 0.603
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 18.704 13.707 4.705


PPE / Sales 18.704 13.707 4.705
PPE / Total Operating Costs 17.877 14.520 2.469
PPE / Other Operating Expenses 50.672 70.869 2.960
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

5,193,292
5,193,291
1,641,683
3,551,609
8,256,675
-4,705,066
-5,830,415

n.a.

239,250,145
3,731,771
6,195,047
229,323,327
24,327,497
0
24,215,063
112,434
263,577,642

29,029,453
424,000
6,674,012
21,931,441
0
234,548,189
263,577,642

2,072,478
3,731,771
2,902,125

7,547,917
6,195,047
6,871,482

24,658,240
24,215,063
24,436,652

3,278,182
6,674,012
4,976,097

-47.53

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.559
0.559
0.293
0.351
0.000

1.323
1.323
0.694
0.832

0.958
0.958
0.503
0.603
0.000

4.705
4.705
2.469
2.960
0.000
Cong TY CO Phan Thuc Pham Quoc TE Alpha

Consolidated accounts

Cong TY CO Phan Thuc Pham Quoc TE Alpha


BAC NINH
Vietnam
+84 987825268

US SIC code(s)
Primary code : -

Trade description
Manufacture of bakery products

Trade description (Original language)

Number of employees :100 (2018)

BvD ID number
VN2300614653

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 494,781,760 870,677,269 371,085,919 242,582,093
Sales 494,781,760 870,677,269 371,085,919 242,582,092
Costs of Goods Sold 461,847,450 831,724,829 341,134,701 212,682,821
Gross Profit 32,934,310 38,952,440 29,951,218 29,899,272
Other Operating Expenses 22,836,279 23,683,742 20,367,719 24,457,377
Operating P/L [=EBIT] 10,098,031 15,268,698 9,583,499 5,441,895
P/L for Period [=Net Income] 6,192,651 9,110,868 5,403,944 4,063,141

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 284,971,726 484,282,539 327,634,904 42,997,735
Inventory 50,373,236 59,162,207 80,883,912 11,073,589
Receivables 20,652,873 9,186,374 40,127,054 12,645,190
Other Current Assets 213,945,617 415,933,958 206,623,938 19,278,956
Fixed Assets 102,762,114 117,096,716 149,695,262 41,494,365
Intangible Fixed Assets 30,950,047 14,750,746 62,523,679 15,575,715
Tangible Fixed Assets 68,174,806 98,339,875 83,204,961 22,979,581
Other Fixed Assets 3,637,262 4,006,095 3,966,622 2,939,069
Total Assets 387,733,840 601,379,255 477,330,166 84,492,100

Current Liabilities 269,124,731 527,021,122 233,996,306 46,356,764


Loans 46,563,492 70,197,693 46,813,058 22,679,724
Payables 93,205,305 196,497,021 68,633,210 14,485,683
Other Current Liabilities 129,355,934 260,326,408 118,550,038 9,191,357
Non Current Liabilities 66,000,968 10,000,000 188,002,904 0
Shareholders Funds 52,608,142 64,358,133 55,330,956 38,135,336
Total Shareh. Funds & Liab. 387,733,840 601,379,255 477,330,166 84,492,100

Intensity Variables
Beginning Inventory 30,652,500 80,883,912 11,073,589 0
Net Stated Inventory 50,373,236 59,162,207 80,883,912 11,073,589
Average Inventory 42,358,466 70,023,060 45,978,751 11,073,589

Beginning Receivables 17,590,748 40,127,054 12,645,190 0


Net Accounts Receivables 20,652,873 9,186,374 40,127,054 12,645,190
Average Receivables 21,229,342 24,656,714 26,386,122 12,645,190

Beginning PPE 35,394,847 83,204,961 22,979,581 0


Net Property, Plant & Equipment 68,174,806 98,339,875 83,204,961 22,979,581
Average PPE 55,614,757 90,772,418 53,092,271 22,979,581

Beginning Payables 27,706,298 68,633,210 14,485,683 0


Trade Payables 93,205,305 196,497,021 68,633,210 14,485,683
Average Payables 62,870,082 132,565,116 41,559,447 14,485,683

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.08 1.78 2.65 2.29
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.080 0.124 0.046


Inventory / Sales 0.080 0.124 0.046
Inventory / Total Operating Costs 0.082 0.127 0.047
Inventory / Other Operating Expenses 2.957 2.257 0.453
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.028 0.071 0.052


Receivables / Sales 0.028 0.071 0.052
Receivables / Total Operating Costs 0.029 0.073 0.053
Receivables / Other Operating Expenses 1.041 1.295 0.517

Payables / Operating Revenue (Turnover) 0.152 0.112 0.060


Payables / Sales 0.152 0.112 0.060
Payables / Total Operating Costs 0.155 0.115 0.061
Payables / Other Operating Expenses 5.597 2.040 0.592
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.104 0.143 0.095


PPE / Sales 0.104 0.143 0.095
PPE / Total Operating Costs 0.106 0.147 0.097
PPE / Other Operating Expenses 3.833 2.607 0.940
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

242,582,093
242,582,092
212,682,821
29,899,272
24,457,377
5,441,895
4,063,141

n.a.

42,997,735
11,073,589
12,645,190
19,278,956
41,494,365
15,575,715
22,979,581
2,939,069
84,492,100

46,356,764
22,679,724
14,485,683
9,191,357
0
38,135,336
84,492,100

0
11,073,589
11,073,589

0
12,645,190
12,645,190

0
22,979,581
22,979,581

0
14,485,683
14,485,683

2.29

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.046
0.046
0.047
0.453
0.000

0.052
0.052
0.053
0.517

0.060
0.060
0.061
0.592
0.000

0.095
0.095
0.097
0.940
0.000
Cong TY CO Phan Thuong MAI Tong Hop Xuat Nhap Khau Thien An

Consolidated accounts

Cong TY CO Phan Thuong MAI Tong Hop Xuat Nhap Khau Thien An
QUANG NGAI
Vietnam
+84 2556262699

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of food

Trade description (Original language)

Number of employees :20 (2018)

BvD ID number
VN4300767050

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 278,078,100 191,999,261 394,285,643 247,949,395
Sales 278,078,100 191,999,261 394,285,643 247,949,395
Costs of Goods Sold 272,736,801 184,997,746 388,219,889 244,992,768
Gross Profit 5,341,299 7,001,515 6,065,754 2,956,627
Other Operating Expenses 2,069,840 1,197,339 2,521,712 2,490,470
Operating P/L [=EBIT] 3,271,458 5,804,176 3,544,042 466,157
P/L for Period [=Net Income] 6,266,777 19,783 12,736,176 6,044,373

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 99,757,927 93,906,127 95,308,530 110,059,125
Inventory 9,661,827 20,195,774 7,520,547 1,269,160
Receivables 58,155,641 59,821,616 62,412,066 52,233,241
Other Current Assets 31,940,459 13,888,737 25,375,917 56,556,724
Fixed Assets 268,860,817 286,105,228 286,411,093 234,066,131
Intangible Fixed Assets 47,532,717 47,532,717 47,532,717 47,532,717
Tangible Fixed Assets 137,268,441 136,963,241 137,268,441 137,573,641
Other Fixed Assets 84,059,659 101,609,270 101,609,935 48,959,773
Total Assets 368,618,745 380,011,355 381,719,623 344,125,256

Current Liabilities 69,646,738 86,093,697 74,306,808 48,539,708


Loans 49,914,287 60,200,000 59,998,758 29,544,102
Payables 10,441,632 9,589,668 4,950,987 16,784,240
Other Current Liabilities 9,290,819 16,304,029 9,357,063 2,211,366
Non Current Liabilities 48,807,121 47,543,845 48,978,663 49,898,855
Shareholders Funds 250,164,886 246,373,813 258,434,152 245,686,693
Total Shareh. Funds & Liab. 368,618,745 380,011,355 381,719,623 344,125,256

Intensity Variables
Beginning Inventory 2,929,902 7,520,547 1,269,160 0
Net Stated Inventory 9,661,827 20,195,774 7,520,547 1,269,160
Average Inventory 6,507,391 13,858,161 4,394,854 1,269,160

Beginning Receivables 38,215,102 62,412,066 52,233,241 0


Net Accounts Receivables 58,155,641 59,821,616 62,412,066 52,233,241
Average Receivables 56,890,912 61,116,841 57,322,654 52,233,241

Beginning PPE 91,614,027 137,268,441 137,573,641 0


Net Property, Plant & Equipment 137,268,441 136,963,241 137,268,441 137,573,641
Average PPE 137,370,174 137,115,841 137,421,041 137,573,641

Beginning Payables 7,245,076 4,950,987 16,784,240 0


Trade Payables 10,441,632 9,589,668 4,950,987 16,784,240
Average Payables 11,640,727 7,270,328 10,867,614 16,784,240

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.19 3.12 0.91 0.19
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.072 0.011 0.005


Inventory / Sales 0.072 0.011 0.005
Inventory / Total Operating Costs 0.074 0.011 0.005
Inventory / Other Operating Expenses 11.574 1.743 0.510
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.318 0.145 0.211


Receivables / Sales 0.318 0.145 0.211
Receivables / Total Operating Costs 0.328 0.147 0.211
Receivables / Other Operating Expenses 51.044 22.732 20.973

Payables / Operating Revenue (Turnover) 0.038 0.028 0.068


Payables / Sales 0.038 0.028 0.068
Payables / Total Operating Costs 0.039 0.028 0.068
Payables / Other Operating Expenses 6.072 4.310 6.739
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.714 0.349 0.555


PPE / Sales 0.714 0.349 0.555
PPE / Total Operating Costs 0.736 0.352 0.556
PPE / Other Operating Expenses 114.517 54.495 55.240
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

247,949,395
247,949,395
244,992,768
2,956,627
2,490,470
466,157
6,044,373

n.a.

110,059,125
1,269,160
52,233,241
56,556,724
234,066,131
47,532,717
137,573,641
48,959,773
344,125,256

48,539,708
29,544,102
16,784,240
2,211,366
49,898,855
245,686,693
344,125,256

0
1,269,160
1,269,160

0
52,233,241
52,233,241

0
137,573,641
137,573,641

0
16,784,240
16,784,240

0.19

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.005
0.005
0.005
0.510
0.000

0.211
0.211
0.211
20.973

0.068
0.068
0.068
6.739
0.000

0.555
0.555
0.556
55.240
0.000
Cong TY CO Phan Xuat Nhap Khau Nong SAN Thuc Pham

Consolidated accounts

Cong TY CO Phan Xuat Nhap Khau Nong SAN Thuc Pham


THAI BINH
Vietnam
+84 2273867387

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of agricultural raw materials (except wood, bamboo) and live animals

Trade description (Original language)

Number of employees :5 (2018)

BvD ID number
VN1000283832

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 4,612,621 3,508,394 4,540,290 5,789,179
Sales 4,612,621 3,508,393 4,540,290 5,789,179
Costs of Goods Sold 3,879,535 3,011,679 3,509,908 5,117,018
Gross Profit 733,086 496,715 1,030,382 672,161
Other Operating Expenses 474,367 307,882 743,752 371,468
Operating P/L [=EBIT] 258,719 188,833 286,630 300,693
P/L for Period [=Net Income] 25,463 28,001 48,182 206

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 1,981,144 1,769,297 1,434,724 2,739,410
Inventory 607,969 697,112 113,090 1,013,705
Receivables 1,038,684 735,932 971,399 1,408,722
Other Current Assets 334,490 336,253 350,235 316,983
Fixed Assets 1,333,668 1,149,555 1,323,555 1,527,893
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 1,311,464 1,139,864 1,293,864 1,500,664
Other Fixed Assets 22,204 9,691 29,691 27,229
Total Assets 3,314,811 2,918,852 2,758,279 4,267,303

Current Liabilities 1,759,468 481,008 1,624,914 3,172,483


Loans 976,065 0 0 2,928,196
Payables 358,611 472,283 362,357 241,193
Other Current Liabilities 424,792 8,725 1,262,557 3,094
Non Current Liabilities 438,763 1,316,290 -1 0
Shareholders Funds 1,116,580 1,121,554 1,133,366 1,094,820
Total Shareh. Funds & Liab. 3,314,811 2,918,852 2,758,279 4,267,303

Intensity Variables
Beginning Inventory 576,496 113,090 1,013,705 602,694
Net Stated Inventory 607,969 697,112 113,090 1,013,705
Average Inventory 592,233 405,101 563,398 808,200

Beginning Receivables 1,800,249 971,399 1,408,722 3,020,626


Net Accounts Receivables 1,038,684 735,932 971,399 1,408,722
Average Receivables 1,419,467 853,666 1,190,061 2,214,674

Beginning PPE 1,432,178 1,293,864 1,500,664 1,502,006


Net Property, Plant & Equipment 1,311,464 1,139,864 1,293,864 1,500,664
Average PPE 1,371,821 1,216,864 1,397,264 1,501,335

Beginning Payables 274,221 362,357 241,193 219,114


Trade Payables 358,611 472,283 362,357 241,193
Average Payables 316,416 417,320 301,775 230,154

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 5.94 5.69 6.74 5.48
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.115 0.124 0.140


Inventory / Sales 0.115 0.124 0.140
Inventory / Total Operating Costs 0.122 0.132 0.147
Inventory / Other Operating Expenses 1.316 0.758 2.176
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.243 0.262 0.383


Receivables / Sales 0.243 0.262 0.383
Receivables / Total Operating Costs 0.257 0.280 0.404
Receivables / Other Operating Expenses 2.773 1.600 5.962

Payables / Operating Revenue (Turnover) 0.119 0.066 0.040


Payables / Sales 0.119 0.066 0.040
Payables / Total Operating Costs 0.126 0.071 0.042
Payables / Other Operating Expenses 1.355 0.406 0.620
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.347 0.308 0.259


PPE / Sales 0.347 0.308 0.259
PPE / Total Operating Costs 0.367 0.328 0.274
PPE / Other Operating Expenses 3.952 1.879 4.042
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


animals

31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

5,789,179
5,789,179
5,117,018
672,161
371,468
300,693
206

n.a.

2,739,410
1,013,705
1,408,722
316,983
1,527,893
0
1,500,664
27,229
4,267,303

3,172,483
2,928,196
241,193
3,094
0
1,094,820
4,267,303

602,694
1,013,705
808,200

3,020,626
1,408,722
2,214,674

1,502,006
1,500,664
1,501,335

219,114
241,193
230,154

5.48

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.140
0.140
0.147
2.176
0.000

0.383
0.383
0.404
5.962

0.040
0.040
0.042
0.620
0.000

0.259
0.259
0.274
4.042
0.000
Cong TY CP CHE Bien Luong Thuc Thanh Phat

Consolidated accounts

Cong TY CP CHE Bien Luong Thuc Thanh Phat


CAN THO
Vietnam
+84 21623606555

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of rice

Trade description (Original language)

Number of employees :50 (2018)

BvD ID number
VN1801169419

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 18,178,227 13,715,663 23,465,520 17,353,499
Sales 18,178,227 13,715,663 23,465,520 17,353,499
Costs of Goods Sold 16,759,412 11,529,932 20,858,769 17,889,536
Gross Profit 1,418,815 2,185,731 2,606,751 -536,037
Other Operating Expenses 750,919 670,413 813,232 769,111
Operating P/L [=EBIT] 667,896 1,515,318 1,793,519 -1,305,148
P/L for Period [=Net Income] -1,051,862 32,557 46,936 -3,235,078

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 57,768,118 53,112,650 60,095,852 60,095,852
Inventory 53,680,862 48,607,437 56,217,575 56,217,575
Receivables 0 0 0 0
Other Current Assets 4,087,256 4,505,213 3,878,277 3,878,277
Fixed Assets 17,719,711 16,482,695 18,338,219 18,338,219
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 17,719,711 16,482,695 18,338,219 18,338,219
Other Fixed Assets 0 0 0 0
Total Assets 75,487,829 69,595,345 78,434,071 78,434,071

Current Liabilities 68,866,667 67,500,000 69,550,000 69,550,000


Loans 18,866,667 17,500,000 19,550,000 19,550,000
Payables 0 0 0 0
Other Current Liabilities 50,000,000 50,000,000 50,000,000 50,000,000
Non Current Liabilities 0 0 0 0
Shareholders Funds 6,621,162 2,095,345 8,884,071 8,884,071
Total Shareh. Funds & Liab. 75,487,829 69,595,345 78,434,071 78,434,071

Intensity Variables
Beginning Inventory 45,549,713 56,217,575 56,217,575 24,213,988
Net Stated Inventory 53,680,862 48,607,437 56,217,575 56,217,575
Average Inventory 49,615,288 52,412,506 56,217,575 40,215,782

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 18,922,220 18,338,219 18,338,219 20,090,221


Net Property, Plant & Equipment 17,719,711 16,482,695 18,338,219 18,338,219
Average PPE 18,320,965 17,410,457 18,338,219 19,214,220

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 3.81 12.42 8.28 -6.99
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 3.821 2.396 2.317


Inventory / Sales 3.821 2.396 2.317
Inventory / Total Operating Costs 4.296 2.594 2.155
Inventory / Other Operating Expenses 78.179 69.129 52.289
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000


Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 1.269 0.781 1.107


PPE / Sales 1.269 0.781 1.107
PPE / Total Operating Costs 1.427 0.846 1.030
PPE / Other Operating Expenses 25.970 22.550 24.982
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

17,353,499
17,353,499
17,889,536
-536,037
769,111
-1,305,148
-3,235,078

n.a.

60,095,852
56,217,575
0
3,878,277
18,338,219
0
18,338,219
0
78,434,071

69,550,000
19,550,000
0
50,000,000
0
8,884,071
78,434,071

24,213,988
56,217,575
40,215,782

0
0
0

20,090,221
18,338,219
19,214,220

0
0
0

-6.99

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

2.317
2.317
2.155
52.289
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

1.107
1.107
1.030
24.982
0.000
Cong TY CP DAU Thuc VAT Nghe An

Consolidated accounts

Cong TY CP DAU Thuc VAT Nghe An


NGHE AN
Vietnam
+84 2383881383

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Manufacture of vegetable and animal oils and fats

Trade description (Original language)

Number of employees :15 (2018)

BvD ID number
VN2900506427

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 20,065,405 17,597,191 0 42,599,025
Sales 20,065,405 17,597,191 0 42,599,025
Costs of Goods Sold 18,341,298 15,971,037 0 39,052,858
Gross Profit 1,724,107 1,626,154 0 3,546,167
Other Operating Expenses 1,506,151 1,559,835 587,907 2,370,710
Operating P/L [=EBIT] 217,956 66,319 -587,907 1,175,457
P/L for Period [=Net Income] -285,886 -624,107 -603,029 369,477

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 10,562,575 19,325,077 2,587,371 9,775,278
Inventory 5,244,305 15,730,194 2,720 0
Receivables 42,612 0 0 127,835
Other Current Assets 5,275,659 3,594,883 2,584,651 9,647,443
Fixed Assets 1,855,214 4,059,083 1,127,758 378,800
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 1,855,214 4,059,083 1,127,758 378,800
Other Fixed Assets 0 0 0 0
Total Assets 12,417,789 23,384,160 3,715,129 10,154,078

Current Liabilities 8,422,612 21,708,267 3,405,490 154,078


Loans 0 0 0 0
Payables 68,497 0 205,490 0
Other Current Liabilities 8,354,115 21,708,267 3,200,000 154,078
Non Current Liabilities 0 0 0 0
Shareholders Funds 3,995,177 1,675,893 309,639 10,000,000
Total Shareh. Funds & Liab. 12,417,789 23,384,160 3,715,129 10,154,078

Intensity Variables
Beginning Inventory 1,352,439 2,720 0 4,054,598
Net Stated Inventory 5,244,305 15,730,194 2,720 0
Average Inventory 3,298,372 7,866,457 1,360 2,027,299

Beginning Receivables 1,490,785 0 127,835 4,344,519


Net Accounts Receivables 42,612 0 0 127,835
Average Receivables 766,698 0 63,918 2,236,177

Beginning PPE 3,148,359 1,127,758 378,800 7,938,519


Net Property, Plant & Equipment 1,855,214 4,059,083 1,127,758 378,800
Average PPE 2,501,786 2,593,421 753,279 4,158,660

Beginning Payables 245,163 205,490 0 530,000


Trade Payables 68,497 0 205,490 0
Average Payables 156,830 102,745 102,745 265,000

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.10 0.38 n.s. 2.84
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.447 0.000 0.048


Inventory / Sales 0.447 0.000 0.048
Inventory / Total Operating Costs 0.449 0.002 0.049
Inventory / Other Operating Expenses 5.043 0.002 0.855
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.052


Receivables / Sales 0.000 0.000 0.052
Receivables / Total Operating Costs 0.000 0.109 0.054
Receivables / Other Operating Expenses 0.000 0.109 0.943

Payables / Operating Revenue (Turnover) 0.006 0.000 0.006


Payables / Sales 0.006 0.000 0.006
Payables / Total Operating Costs 0.006 0.175 0.006
Payables / Other Operating Expenses 0.066 0.175 0.112
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.147 0.000 0.098


PPE / Sales 0.147 0.000 0.098
PPE / Total Operating Costs 0.148 1.281 0.100
PPE / Other Operating Expenses 1.663 1.281 1.754
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

42,599,025
42,599,025
39,052,858
3,546,167
2,370,710
1,175,457
369,477

n.a.

9,775,278
0
127,835
9,647,443
378,800
0
378,800
0
10,154,078

154,078
0
0
154,078
0
10,000,000
10,154,078

4,054,598
0
2,027,299

4,344,519
127,835
2,236,177

7,938,519
378,800
4,158,660

530,000
0
265,000

2.84

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.048
0.048
0.049
0.855
0.000

0.052
0.052
0.054
0.943

0.006
0.006
0.006
0.112
0.000

0.098
0.098
0.100
1.754
0.000
Cong TY CP Kinh Doanh Tong Hop Tan Thinh Phat

Consolidated accounts

Cong TY CP Kinh Doanh Tong Hop Tan Thinh Phat


NGHE AN
Vietnam
+84 2383813227

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Manufacture of vegetable and animal oils and fats

Trade description (Original language)

Number of employees :5 (2018)

BvD ID number
VN2901872440

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 11,095,808 3,107,146 17,178,037 1,083,520
Sales 11,095,808 3,107,146 17,178,037 1,083,520
Costs of Goods Sold 10,503,243 2,841,682 16,225,919 1,036,844
Gross Profit 592,565 265,464 952,118 46,676
Other Operating Expenses 653,465 252,797 1,174,523 44,423
Operating P/L [=EBIT] -60,901 12,667 -222,405 2,253
P/L for Period [=Net Income] -76,922 10,177 -262,579 1,803

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 4,553,655 4,604,659 4,595,292 4,461,014
Inventory 0 0 0 0
Receivables 500,254 417,241 0 1,083,520
Other Current Assets 4,053,401 4,187,418 4,595,292 3,377,494
Fixed Assets 278,605 147,287 147,287 541,240
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 271,938 147,287 147,287 521,240
Other Fixed Assets 6,667 0 0 20,000
Total Assets 4,832,260 4,751,946 4,742,579 5,002,254

Current Liabilities 2,117 2,545 3,355 451


Loans 0 0 0 0
Payables 0 0 0 0
Other Current Liabilities 2,117 2,545 3,355 451
Non Current Liabilities 0 0 0 0
Shareholders Funds 4,830,143 4,749,401 4,739,224 5,001,803
Total Shareh. Funds & Liab. 4,832,260 4,751,946 4,742,579 5,002,254

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 0 0 0 0
Average Inventory 0 0 0 0

Beginning Receivables 361,173 0 1,083,520 0


Net Accounts Receivables 500,254 417,241 0 1,083,520
Average Receivables 611,300 208,621 541,760 1,083,520

Beginning PPE 222,842 147,287 521,240 0


Net Property, Plant & Equipment 271,938 147,287 147,287 521,240
Average PPE 334,264 147,287 334,264 521,240

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -0.55 0.41 -1.28 0.21
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.000
Inventory / Other Operating Expenses 0.000 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.067 0.032 1.000


Receivables / Sales 0.067 0.032 1.000
Receivables / Total Operating Costs 0.067 0.031 1.002
Receivables / Other Operating Expenses 0.825 0.461 24.391

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.047 0.019 0.481


PPE / Sales 0.047 0.019 0.481
PPE / Total Operating Costs 0.048 0.019 0.482
PPE / Other Operating Expenses 0.583 0.285 11.734
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
1 months
Qualif n.a.
th VND
Local GAAP
MIN

1,083,520
1,083,520
1,036,844
46,676
44,423
2,253
1,803

n.a.

4,461,014
0
1,083,520
3,377,494
541,240
0
521,240
20,000
5,002,254

451
0
0
451
0
5,001,803
5,002,254

0
0
0

0
1,083,520
1,083,520

0
521,240
521,240

0
0
0

0.21

Qualif n.a.
31/12/2016
1 months
th VND
Local GAAP
MIN

0.000
0.000
0.000
0.000
0.000

1.000
1.000
1.002
24.391

0.000
0.000
0.000
0.000
0.000

0.481
0.481
0.482
11.734
0.000
Cong TY CP Thuong MAI Tong Hop Chau Thanh

Consolidated accounts

Cong TY CP Thuong MAI Tong Hop Chau Thanh


CAN THO
Vietnam
+84 21623846565

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Manufacture of grain mill products

Trade description (Original language)

Number of employees :19 (2018)

BvD ID number
VN1800551826

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 5,525,165 5,742,617 3,989,854 6,843,023
Sales 5,525,165 5,742,617 3,989,854 6,843,023
Costs of Goods Sold 4,631,308 4,819,379 3,308,082 5,766,462
Gross Profit 893,857 923,238 681,772 1,076,561
Other Operating Expenses 885,149 1,004,162 717,317 933,968
Operating P/L [=EBIT] 8,708 -80,924 -35,545 142,593
P/L for Period [=Net Income] 88,122 38,057 95,308 131,002

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 1,351,794 1,821,988 1,058,148 1,175,247
Inventory 402,105 634,450 282,421 289,445
Receivables 349,098 436,790 332,189 278,314
Other Current Assets 600,591 750,748 443,538 607,488
Fixed Assets 887,226 891,094 1,119,602 650,982
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 887,226 891,095 1,119,602 650,982
Other Fixed Assets 0 -1 0 0
Total Assets 2,239,020 2,713,082 2,177,750 1,826,229

Current Liabilities 1,212,899 1,630,681 1,108,421 899,596


Loans 993,333 1,300,000 950,000 729,999
Payables 124,506 243,000 72,500 58,019
Other Current Liabilities 95,060 87,681 85,921 111,578
Non Current Liabilities 0 0 0 0
Shareholders Funds 1,026,121 1,082,401 1,069,329 926,633
Total Shareh. Funds & Liab. 2,239,020 2,713,082 2,177,750 1,826,229

Intensity Variables
Beginning Inventory 319,824 282,421 289,445 387,607
Net Stated Inventory 402,105 634,450 282,421 289,445
Average Inventory 360,965 458,436 285,933 338,526

Beginning Receivables 250,393 332,189 278,314 140,676


Net Accounts Receivables 349,098 436,790 332,189 278,314
Average Receivables 299,745 384,490 305,252 209,495

Beginning PPE 773,816 1,119,602 650,982 550,863


Net Property, Plant & Equipment 887,226 891,095 1,119,602 650,982
Average PPE 830,521 1,005,349 885,292 600,923

Beginning Payables 116,840 72,500 58,019 220,000


Trade Payables 124,506 243,000 72,500 58,019
Average Payables 120,673 157,750 65,260 139,010

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 0.16 -1.39 -0.88 2.13
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.080 0.072 0.049


Inventory / Sales 0.080 0.072 0.049
Inventory / Total Operating Costs 0.079 0.071 0.051
Inventory / Other Operating Expenses 0.457 0.399 0.362
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.067 0.077 0.031


Receivables / Sales 0.067 0.077 0.031
Receivables / Total Operating Costs 0.066 0.076 0.031
Receivables / Other Operating Expenses 0.383 0.426 0.224

Payables / Operating Revenue (Turnover) 0.027 0.016 0.020


Payables / Sales 0.027 0.016 0.020
Payables / Total Operating Costs 0.027 0.016 0.021
Payables / Other Operating Expenses 0.157 0.091 0.149
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.175 0.222 0.088


PPE / Sales 0.175 0.222 0.088
PPE / Total Operating Costs 0.173 0.220 0.090
PPE / Other Operating Expenses 1.001 1.234 0.643
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

6,843,023
6,843,023
5,766,462
1,076,561
933,968
142,593
131,002

n.a.

1,175,247
289,445
278,314
607,488
650,982
0
650,982
0
1,826,229

899,596
729,999
58,019
111,578
0
926,633
1,826,229

387,607
289,445
338,526

140,676
278,314
209,495

550,863
650,982
600,923

220,000
58,019
139,010

2.13

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.049
0.049
0.051
0.362
0.000

0.031
0.031
0.031
0.224

0.020
0.020
0.021
0.149
0.000

0.088
0.088
0.090
0.643
0.000
Cong TY Tnhh 4 TRI

Consolidated accounts

Cong TY Tnhh 4 TRI


TIEN GIANG
Vietnam

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Manufacture of grain mill products

Trade description (Original language)

Number of employees :10 (2018)

BvD ID number
VN1201475492

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 3,457,000 3,614,001 2,810,000 3,947,000
Sales 3,457,000 3,614,000 2,810,000 3,947,000
Costs of Goods Sold 0 0 0 0
Gross Profit 3,457,000 3,614,001 2,810,000 3,947,000
Other Operating Expenses 3,361,386 3,417,341 2,751,253 3,915,564
Operating P/L [=EBIT] 95,614 196,660 58,747 31,436
P/L for Period [=Net Income] 61,158 99,626 58,646 25,203

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 2,505,167 1,185,633 1,301,630 5,028,239
Inventory 0 0 0 0
Receivables 113,667 129,000 212,000 0
Other Current Assets 2,391,501 1,056,633 1,089,630 5,028,239
Fixed Assets 3,106,449 5,034,092 4,285,255 0
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 2,375,673 2,841,763 4,285,255 0
Other Fixed Assets 730,776 2,192,329 0 0
Total Assets 5,611,616 6,219,725 5,586,885 5,028,239

Current Liabilities 180,774 536,250 3,036 3,036


Loans 177,738 533,213 0 0
Payables 0 0 0 0
Other Current Liabilities 3,036 3,037 3,036 3,036
Non Current Liabilities 0 0 0 0
Shareholders Funds 5,430,842 5,683,475 5,583,849 5,025,203
Total Shareh. Funds & Liab. 5,611,616 6,219,725 5,586,885 5,028,239

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 0 0 0 0
Average Inventory 0 0 0 0

Beginning Receivables 70,667 212,000 0 0


Net Accounts Receivables 113,667 129,000 212,000 0
Average Receivables 92,167 170,500 106,000 0

Beginning PPE 1,428,418 4,285,255 0 0


Net Property, Plant & Equipment 2,375,673 2,841,763 4,285,255 0
Average PPE 1,902,046 3,563,509 2,142,628 0

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.84 5.75 2.14 0.80
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.000
Inventory / Other Operating Expenses 0.000 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.047 0.038 0.000


Receivables / Sales 0.047 0.038 0.000
Receivables / Total Operating Costs 0.050 0.039 0.000
Receivables / Other Operating Expenses 0.050 0.039 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.986 0.763 0.000


PPE / Sales 0.986 0.763 0.000
PPE / Total Operating Costs 1.043 0.779 0.000
PPE / Other Operating Expenses 1.043 0.779 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

3,947,000
3,947,000
0
3,947,000
3,915,564
31,436
25,203

n.a.

5,028,239
0
0
5,028,239
0
0
0
0
5,028,239

3,036
0
0
3,036
0
5,025,203
5,028,239

0
0
0

0
0
0

0
0
0

0
0
0

0.80

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000
Cong TY Tnhh SAN Xuat - Thuong MAI - XAY Dung GIA Hop

Consolidated accounts

Cong TY Tnhh SAN Xuat - Thuong MAI - XAY Dung GIA Hop
KHANH HOA
Vietnam

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale on a fee or contract basis

Trade description (Original language)

Number of employees :5 (2018)

BvD ID number
VN4201138615

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 50,901,717 32,529,128 52,924,473 67,251,549
Sales 50,901,716 32,529,127 52,924,473 67,251,549
Costs of Goods Sold 45,030,461 27,823,565 47,102,252 60,165,566
Gross Profit 5,871,256 4,705,563 5,822,221 7,085,983
Other Operating Expenses 4,447,665 3,758,792 4,607,754 4,976,450
Operating P/L [=EBIT] 1,423,590 946,771 1,214,467 2,109,533
P/L for Period [=Net Income] 1,114,717 303,129 1,063,108 1,977,914

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 36,683,373 33,767,139 38,494,943 37,788,036
Inventory 28,189,358 29,771,995 29,979,516 24,816,564
Receivables 5,686,573 1,762,311 7,469,781 7,827,628
Other Current Assets 2,807,441 2,232,833 1,045,646 5,143,844
Fixed Assets 7,267,138 4,958,301 7,375,824 9,467,288
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 7,267,138 4,958,301 7,375,824 9,467,288
Other Fixed Assets 0 0 0 0
Total Assets 43,950,510 38,725,440 45,870,767 47,255,324

Current Liabilities 32,494,668 26,871,102 34,082,618 36,530,283


Loans 7,860,450 0 0 23,581,350
Payables 3,527,675 910,494 5,942,496 3,730,034
Other Current Liabilities 21,106,543 25,960,608 28,140,122 9,218,899
Non Current Liabilities 0 0 0 1
Shareholders Funds 11,455,842 11,854,338 11,788,149 10,725,040
Total Shareh. Funds & Liab. 43,950,510 38,725,440 45,870,767 47,255,324

Intensity Variables
Beginning Inventory 23,909,853 29,979,516 24,816,564 16,933,478
Net Stated Inventory 28,189,358 29,771,995 29,979,516 24,816,564
Average Inventory 26,049,606 29,875,756 27,398,040 20,875,021

Beginning Receivables 7,071,989 7,469,781 7,827,628 5,918,557


Net Accounts Receivables 5,686,573 1,762,311 7,469,781 7,827,628
Average Receivables 6,379,281 4,616,046 7,648,705 6,873,093

Beginning PPE 9,866,895 7,375,824 9,467,288 12,757,573


Net Property, Plant & Equipment 7,267,138 4,958,301 7,375,824 9,467,288
Average PPE 8,567,016 6,167,063 8,421,556 11,112,431

Beginning Payables 3,833,427 5,942,496 3,730,034 1,827,752


Trade Payables 3,527,675 910,494 5,942,496 3,730,034
Average Payables 3,680,551 3,426,495 4,836,265 2,778,893

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.88 3.00 2.35 3.24
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.918 0.518 0.310


Inventory / Sales 0.918 0.518 0.310
Inventory / Total Operating Costs 0.946 0.530 0.320
Inventory / Other Operating Expenses 7.948 5.946 4.195
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.142 0.145 0.102


Receivables / Sales 0.142 0.145 0.102
Receivables / Total Operating Costs 0.146 0.148 0.106
Receivables / Other Operating Expenses 1.228 1.660 1.381

Payables / Operating Revenue (Turnover) 0.105 0.091 0.041


Payables / Sales 0.105 0.091 0.041
Payables / Total Operating Costs 0.108 0.094 0.043
Payables / Other Operating Expenses 0.912 1.050 0.558
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.190 0.159 0.165


PPE / Sales 0.190 0.159 0.165
PPE / Total Operating Costs 0.195 0.163 0.171
PPE / Other Operating Expenses 1.641 1.828 2.233
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

67,251,549
67,251,549
60,165,566
7,085,983
4,976,450
2,109,533
1,977,914

n.a.

37,788,036
24,816,564
7,827,628
5,143,844
9,467,288
0
9,467,288
0
47,255,324

36,530,283
23,581,350
3,730,034
9,218,899
1
10,725,040
47,255,324

16,933,478
24,816,564
20,875,021

5,918,557
7,827,628
6,873,093

12,757,573
9,467,288
11,112,431

1,827,752
3,730,034
2,778,893

3.24

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.310
0.310
0.320
4.195
0.000

0.102
0.102
0.106
1.381

0.041
0.041
0.043
0.558
0.000

0.165
0.165
0.171
2.233
0.000
Cong TY Tnhh TM DV Rong Dong Duong

Consolidated accounts

Cong TY Tnhh TM DV Rong Dong Duong


HO CHI MINH
Vietnam
+84 916779508
sanvitek.com

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of electronic and telecommunications equipment and supplies

Trade description (Original language)

Number of employees :3 (2018)

BvD ID number
VN0310706980

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 20,147,693 60,170,436 178,288 94,354
Sales 20,147,693 60,170,436 178,288 94,354
Costs of Goods Sold 20,053,611 59,963,592 117,840 79,400
Gross Profit 94,082 206,844 60,448 14,954
Other Operating Expenses 128,759 171,000 57,600 157,676
Operating P/L [=EBIT] -34,677 35,844 2,848 -142,722
P/L for Period [=Net Income] -38,398 28,675 2,279 -146,149

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 9,275,976 24,505,233 1,310,730 2,011,965
Inventory 862,175 463,311 713,377 1,409,837
Receivables 3,583,055 10,749,166 0 0
Other Current Assets 4,830,746 13,292,756 597,353 602,128
Fixed Assets 0 0 0 0
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 0 0 0 0
Other Fixed Assets 0 0 0 0
Total Assets 9,275,976 24,505,233 1,310,730 2,011,965

Current Liabilities 1,923,684 5,066,398 570 704,084


Loans 0 0 0 0
Payables 1,683,042 5,049,126 0 0
Other Current Liabilities 240,642 17,272 570 704,084
Non Current Liabilities 0 0 0 0
Shareholders Funds 7,352,292 19,438,835 1,310,160 1,307,881
Total Shareh. Funds & Liab. 9,275,976 24,505,233 1,310,730 2,011,965

Intensity Variables
Beginning Inventory 1,198,813 713,377 1,409,837 1,473,226
Net Stated Inventory 862,175 463,311 713,377 1,409,837
Average Inventory 1,030,494 588,344 1,061,607 1,441,532

Beginning Receivables 0 0 0 0
Net Accounts Receivables 3,583,055 10,749,166 0 0
Average Receivables 1,791,528 5,374,583 0 0

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 0 0 0 0
Average PPE 0 0 0 0

Beginning Payables 0 0 0 0
Trade Payables 1,683,042 5,049,126 0 0
Average Payables 841,521 2,524,563 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -0.17 0.06 1.62 -60.20
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.010 5.954 15.278


Inventory / Sales 0.010 5.954 15.278
Inventory / Total Operating Costs 0.010 6.051 6.080
Inventory / Other Operating Expenses 3.441 18.431 9.142
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.089 0.000 0.000


Receivables / Sales 0.089 0.000 0.000
Receivables / Total Operating Costs 0.089 0.000 0.000
Receivables / Other Operating Expenses 31.430 0.000 0.000

Payables / Operating Revenue (Turnover) 0.042 0.000 0.000


Payables / Sales 0.042 0.000 0.000
Payables / Total Operating Costs 0.042 0.000 0.000
Payables / Other Operating Expenses 14.764 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 0.000 0.000 0.000
PPE / Other Operating Expenses 0.000 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


s

31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

94,354
94,354
79,400
14,954
157,676
-142,722
-146,149

n.a.

2,011,965
1,409,837
0
602,128
0
0
0
0
2,011,965

704,084
0
0
704,084
0
1,307,881
2,011,965

1,473,226
1,409,837
1,441,532

0
0
0

0
0
0

0
0
0

-60.20

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

15.278
15.278
6.080
9.142
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000
Cong TY Tnhh Xuat Nhap Khau Nguyen PHU Tien

Consolidated accounts

Cong TY Tnhh Xuat Nhap Khau Nguyen PHU Tien


AN GIANG
Vietnam

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Manufacture of grain mill products

Trade description (Original language)

Number of employees :10 (2018)

BvD ID number
VN1601839264

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 36,049,696 41,605,159 32,260,878 34,283,050
Sales 36,049,696 41,605,159 32,260,878 34,283,050
Costs of Goods Sold 35,536,586 41,285,970 31,662,777 33,661,010
Gross Profit 513,110 319,189 598,101 622,040
Other Operating Expenses 187,679 172,804 202,276 187,956
Operating P/L [=EBIT] 325,431 146,385 395,825 434,084
P/L for Period [=Net Income] 296,321 134,355 362,832 391,775

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 8,554,272 8,653,581 8,893,933 8,115,301
Inventory 60,444 122,581 0 58,750
Receivables 1,271,880 0 2,277,137 1,538,503
Other Current Assets 7,221,948 8,531,000 6,616,796 6,518,048
Fixed Assets 3,403,094 3,192,055 3,696,428 3,320,800
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 2,339,076 0 3,696,428 3,320,800
Other Fixed Assets 1,064,018 3,192,055 0 0
Total Assets 11,957,366 11,845,636 12,590,361 11,436,101

Current Liabilities 288,144 0 858,766 5,667


Loans 0 0 0 0
Payables 0 0 0 0
Other Current Liabilities 288,144 0 858,766 5,667
Non Current Liabilities 0 0 0 0
Shareholders Funds 11,669,222 11,845,636 11,731,595 11,430,434
Total Shareh. Funds & Liab. 11,957,366 11,845,636 12,590,361 11,436,101

Intensity Variables
Beginning Inventory 59,155 0 58,750 118,714
Net Stated Inventory 60,444 122,581 0 58,750
Average Inventory 59,799 61,291 29,375 88,732

Beginning Receivables 1,610,546 2,277,137 1,538,503 1,015,999


Net Accounts Receivables 1,271,880 0 2,277,137 1,538,503
Average Receivables 1,441,213 1,138,569 1,907,820 1,277,251

Beginning PPE 3,614,133 3,696,428 3,320,800 3,825,172


Net Property, Plant & Equipment 2,339,076 0 3,696,428 3,320,800
Average PPE 2,976,605 1,848,214 3,508,614 3,572,986

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 0.91 0.35 1.24 1.28
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.001 0.001 0.003


Inventory / Sales 0.001 0.001 0.003
Inventory / Total Operating Costs 0.001 0.001 0.003
Inventory / Other Operating Expenses 0.355 0.145 0.472
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.027 0.059 0.037


Receivables / Sales 0.027 0.059 0.037
Receivables / Total Operating Costs 0.027 0.060 0.038
Receivables / Other Operating Expenses 6.589 9.432 6.795

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.044 0.109 0.104


PPE / Sales 0.044 0.109 0.104
PPE / Total Operating Costs 0.045 0.110 0.106
PPE / Other Operating Expenses 10.695 17.346 19.010
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

34,283,050
34,283,050
33,661,010
622,040
187,956
434,084
391,775

n.a.

8,115,301
58,750
1,538,503
6,518,048
3,320,800
0
3,320,800
0
11,436,101

5,667
0
0
5,667
0
11,430,434
11,436,101

118,714
58,750
88,732

1,015,999
1,538,503
1,277,251

3,825,172
3,320,800
3,572,986

0
0
0

1.28

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.003
0.003
0.003
0.472
0.000

0.037
0.037
0.038
6.795

0.000
0.000
0.000
0.000
0.000

0.104
0.104
0.106
19.010
0.000
DAI DAI Thanh Seafoods

Consolidated accounts

DAI DAI Thanh Seafoods


TIEN GIANG
Vietnam
+84 2732216214
daidaithanh.com

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Processing and preserving of fish, crustaceans and molluscs

Trade description (Original language)

Number of employees :400 (2018)

BvD ID number
VN1201079435

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 390,469,978 194,915,490 305,120,461 671,373,982
Sales 390,469,977 194,915,490 305,120,459 671,373,982
Costs of Goods Sold 371,769,170 181,815,561 290,853,722 642,638,228
Gross Profit 18,700,807 13,099,929 14,266,739 28,735,754
Other Operating Expenses 17,062,372 10,853,709 12,330,405 28,003,003
Operating P/L [=EBIT] 1,638,435 2,246,220 1,936,334 732,751
P/L for Period [=Net Income] 1,895,990 1,432,797 2,095,715 2,159,458

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 135,360,578 62,970,085 44,703,231 298,408,417
Inventory 66,482,118 41,343,324 29,265,750 128,837,279
Receivables 30,517,058 14,647,352 3,942,989 72,960,833
Other Current Assets 38,361,402 6,979,409 11,494,492 96,610,305
Fixed Assets 152,435,015 171,616,159 185,091,140 100,597,745
Intangible Fixed Assets 29,226,506 31,528,325 31,528,325 24,622,867
Tangible Fixed Assets 66,942,087 56,070,239 69,525,672 75,230,351
Other Fixed Assets 56,266,422 84,017,595 84,037,143 744,527
Total Assets 287,795,592 234,586,244 229,794,371 399,006,162

Current Liabilities 85,684,662 32,521,544 26,662,468 197,869,973


Loans 75,188,906 14,572,876 21,389,409 189,604,432
Payables 7,506,260 15,961,773 2,050,993 4,506,014
Other Current Liabilities 2,989,496 1,986,895 3,222,066 3,759,527
Non Current Liabilities 0 -1 0 0
Shareholders Funds 202,110,931 202,064,701 203,131,903 201,136,189
Total Shareh. Funds & Liab. 287,795,592 234,586,244 229,794,371 399,006,162

Intensity Variables
Beginning Inventory 151,492,682 29,265,750 128,837,279 296,375,016
Net Stated Inventory 66,482,118 41,343,324 29,265,750 128,837,279
Average Inventory 108,987,400 35,304,537 79,051,515 212,606,148

Beginning Receivables 43,183,457 3,942,989 72,960,833 52,646,550


Net Accounts Receivables 30,517,058 14,647,352 3,942,989 72,960,833
Average Receivables 36,850,258 9,295,171 38,451,911 62,803,692

Beginning PPE 78,049,518 69,525,672 75,230,351 89,392,532


Net Property, Plant & Equipment 66,942,087 56,070,239 69,525,672 75,230,351
Average PPE 72,495,803 62,797,956 72,378,012 82,311,442

Beginning Payables 7,303,062 2,050,993 4,506,014 15,352,180


Trade Payables 7,506,260 15,961,773 2,050,993 4,506,014
Average Payables 7,404,661 9,006,383 3,278,504 9,929,097

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 0.42 1.17 0.64 0.11
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.181 0.259 0.317


Inventory / Sales 0.181 0.259 0.317
Inventory / Total Operating Costs 0.183 0.261 0.317
Inventory / Other Operating Expenses 3.253 6.411 7.592
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.048 0.126 0.094


Receivables / Sales 0.048 0.126 0.094
Receivables / Total Operating Costs 0.048 0.127 0.094
Receivables / Other Operating Expenses 0.856 3.118 2.243

Payables / Operating Revenue (Turnover) 0.046 0.011 0.015


Payables / Sales 0.046 0.011 0.015
Payables / Total Operating Costs 0.047 0.011 0.015
Payables / Other Operating Expenses 0.830 0.266 0.355
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.322 0.237 0.123


PPE / Sales 0.322 0.237 0.123
PPE / Total Operating Costs 0.326 0.239 0.123
PPE / Other Operating Expenses 5.786 5.870 2.939
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

671,373,982
671,373,982
642,638,228
28,735,754
28,003,003
732,751
2,159,458

n.a.

298,408,417
128,837,279
72,960,833
96,610,305
100,597,745
24,622,867
75,230,351
744,527
399,006,162

197,869,973
189,604,432
4,506,014
3,759,527
0
201,136,189
399,006,162

296,375,016
128,837,279
212,606,148

52,646,550
72,960,833
62,803,692

89,392,532
75,230,351
82,311,442

15,352,180
4,506,014
9,929,097

0.11

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.317
0.317
0.317
7.592
0.000

0.094
0.094
0.094
2.243

0.015
0.015
0.015
0.355
0.000

0.123
0.123
0.123
2.939
0.000
DAI Hung Company Limited

Consolidated accounts

DAI Hung Company Limited


TIEN GIANG
Vietnam
+84 2733853321
daihunggranite.com

US SIC code(s)
Primary code : -

Trade description
The company specializes in the field of the rice business.

Trade description (Original language)

Number of employees :24 (2018)

BvD ID number
VN1200731545

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 100,257,105 141,302,080 88,898,957 70,570,278
Sales 100,257,105 141,302,080 88,898,957 70,570,278
Costs of Goods Sold 95,598,157 136,129,494 84,405,527 66,259,450
Gross Profit 4,658,948 5,172,586 4,493,430 4,310,828
Other Operating Expenses 1,876,962 2,212,967 1,532,235 1,885,683
Operating P/L [=EBIT] 2,781,986 2,959,619 2,961,195 2,425,145
P/L for Period [=Net Income] 406,621 695,840 487,904 36,118

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 65,532,508 59,806,725 62,463,863 74,326,936
Inventory 61,034,200 49,734,746 60,846,652 72,521,201
Receivables 924,006 1,653,002 449,309 669,707
Other Current Assets 3,574,302 8,418,977 1,167,902 1,136,028
Fixed Assets 69,182,824 69,104,517 69,556,018 68,887,937
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 48,776,088 69,104,517 69,556,018 7,667,730
Other Fixed Assets 20,406,736 0 0 61,220,207
Total Assets 134,715,332 128,911,242 132,019,881 143,214,873

Current Liabilities 39,294,974 32,965,290 36,668,296 48,251,335


Loans 10,395,400 0 0 31,186,200
Payables 36,830 0 110,490 0
Other Current Liabilities 28,862,744 32,965,290 36,557,806 17,065,135
Non Current Liabilities 0 0 0 0
Shareholders Funds 95,420,358 95,945,952 95,351,585 94,963,538
Total Shareh. Funds & Liab. 134,715,332 128,911,242 132,019,881 143,214,873

Intensity Variables
Beginning Inventory 59,416,408 60,846,652 72,521,201 44,881,370
Net Stated Inventory 61,034,200 49,734,746 60,846,652 72,521,201
Average Inventory 60,225,304 55,290,699 66,683,927 58,701,286

Beginning Receivables 633,600 449,309 669,707 781,783


Net Accounts Receivables 924,006 1,653,002 449,309 669,707
Average Receivables 778,803 1,051,156 559,508 725,745

Beginning PPE 49,089,259 69,556,018 7,667,730 70,044,029


Net Property, Plant & Equipment 48,776,088 69,104,517 69,556,018 7,667,730
Average PPE 48,932,674 69,330,268 38,611,874 38,855,880

Beginning Payables 36,830 110,490 0 0


Trade Payables 36,830 0 110,490 0
Average Payables 36,830 55,245 55,245 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.85 2.14 3.45 3.56
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.391 0.750 0.832


Inventory / Sales 0.391 0.750 0.832
Inventory / Total Operating Costs 0.400 0.776 0.861
Inventory / Other Operating Expenses 24.985 43.521 31.130
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.007 0.006 0.010


Receivables / Sales 0.007 0.006 0.010
Receivables / Total Operating Costs 0.008 0.007 0.011
Receivables / Other Operating Expenses 0.475 0.365 0.385

Payables / Operating Revenue (Turnover) 0.000 0.001 0.000


Payables / Sales 0.000 0.001 0.000
Payables / Total Operating Costs 0.000 0.001 0.000
Payables / Other Operating Expenses 0.025 0.036 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.491 0.434 0.551


PPE / Sales 0.491 0.434 0.551
PPE / Total Operating Costs 0.501 0.449 0.570
PPE / Other Operating Expenses 31.329 25.200 20.606
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

70,570,278
70,570,278
66,259,450
4,310,828
1,885,683
2,425,145
36,118

n.a.

74,326,936
72,521,201
669,707
1,136,028
68,887,937
0
7,667,730
61,220,207
143,214,873

48,251,335
31,186,200
0
17,065,135
0
94,963,538
143,214,873

44,881,370
72,521,201
58,701,286

781,783
669,707
725,745

70,044,029
7,667,730
38,855,880

0
0
0

3.56

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.832
0.832
0.861
31.130
0.000

0.010
0.010
0.011
0.385

0.000
0.000
0.000
0.000
0.000

0.551
0.551
0.570
20.606
0.000
DAI Thanh Sea Food

Consolidated accounts

DAI Thanh Sea Food


TIEN GIANG
Vietnam
+84 2733611115
daithanhseafoods.com

US SIC code(s)
Primary code : -

Trade description
The Company specializes in processing, trading catfish, basa fish frozen.

Trade description (Original language)

Number of employees :800 (2018)

BvD ID number
VN1200631935

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 1,701,899,369 2,260,353,025 1,575,464,101 1,269,880,980
Sales 1,701,899,368 2,260,353,025 1,575,464,100 1,269,880,980
Costs of Goods Sold 1,518,361,728 2,005,017,378 1,397,210,777 1,152,857,028
Gross Profit 183,537,641 255,335,647 178,253,324 117,023,952
Other Operating Expenses 112,906,756 131,914,753 107,895,713 98,909,802
Operating P/L [=EBIT] 70,630,885 123,420,894 70,357,611 18,114,150
P/L for Period [=Net Income] 53,294,163 90,180,309 57,582,784 12,119,397

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 718,588,746 818,554,393 673,063,761 664,148,084
Inventory 398,752,883 559,085,631 347,868,339 289,304,680
Receivables 120,820,023 138,364,853 141,297,015 82,798,202
Other Current Assets 199,015,839 121,103,909 183,898,407 292,045,202
Fixed Assets 504,560,696 573,553,071 507,978,698 432,150,318
Intangible Fixed Assets 57,787,744 57,764,442 57,862,192 57,736,599
Tangible Fixed Assets 395,179,942 461,891,288 398,381,428 325,267,109
Other Fixed Assets 51,593,010 53,897,341 51,735,078 49,146,610
Total Assets 1,223,149,442 1,392,107,464 1,181,042,459 1,096,298,402

Current Liabilities 630,223,444 570,070,332 661,775,636 658,824,363


Loans 461,746,440 356,170,259 574,591,661 454,477,400
Payables 124,982,652 195,155,713 69,260,031 110,532,212
Other Current Liabilities 43,494,352 18,744,360 17,923,944 93,814,751
Non Current Liabilities 70,000 0 210,000 0
Shareholders Funds 592,855,998 822,037,132 519,056,823 437,474,039
Total Shareh. Funds & Liab. 1,223,149,442 1,392,107,464 1,181,042,459 1,096,298,402

Intensity Variables
Beginning Inventory 309,832,006 347,868,339 289,304,680 292,323,000
Net Stated Inventory 398,752,883 559,085,631 347,868,339 289,304,680
Average Inventory 354,292,445 453,476,985 318,586,510 290,813,840

Beginning Receivables 162,460,739 141,297,015 82,798,202 263,287,000


Net Accounts Receivables 120,820,023 138,364,853 141,297,015 82,798,202
Average Receivables 141,640,381 139,830,934 112,047,609 173,042,601

Beginning PPE 336,168,512 398,381,428 325,267,109 284,857,000


Net Property, Plant & Equipment 395,179,942 461,891,288 398,381,428 325,267,109
Average PPE 365,674,227 430,136,358 361,824,269 305,062,055

Beginning Payables 59,930,748 69,260,031 110,532,212 0


Trade Payables 124,982,652 195,155,713 69,260,031 110,532,212
Average Payables 92,456,700 132,207,872 89,896,122 55,266,106

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 4.33 5.78 4.67 1.45
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.201 0.202 0.229


Inventory / Sales 0.201 0.202 0.229
Inventory / Total Operating Costs 0.212 0.212 0.232
Inventory / Other Operating Expenses 3.438 2.953 2.940
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.062 0.071 0.136


Receivables / Sales 0.062 0.071 0.136
Receivables / Total Operating Costs 0.065 0.074 0.138
Receivables / Other Operating Expenses 1.060 1.038 1.749

Payables / Operating Revenue (Turnover) 0.058 0.057 0.044


Payables / Sales 0.058 0.057 0.044
Payables / Total Operating Costs 0.062 0.060 0.044
Payables / Other Operating Expenses 1.002 0.833 0.559
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.190 0.230 0.240


PPE / Sales 0.190 0.230 0.240
PPE / Total Operating Costs 0.201 0.240 0.244
PPE / Other Operating Expenses 3.261 3.353 3.084
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

1,269,880,980
1,269,880,980
1,152,857,028
117,023,952
98,909,802
18,114,150
12,119,397

n.a.

664,148,084
289,304,680
82,798,202
292,045,202
432,150,318
57,736,599
325,267,109
49,146,610
1,096,298,402

658,824,363
454,477,400
110,532,212
93,814,751
0
437,474,039
1,096,298,402

292,323,000
289,304,680
290,813,840

263,287,000
82,798,202
173,042,601

284,857,000
325,267,109
305,062,055

0
110,532,212
55,266,106

1.45

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.229
0.229
0.232
2.940
0.000

0.136
0.136
0.138
1.749

0.044
0.044
0.044
0.559
0.000

0.240
0.240
0.244
3.084
0.000
Dien Bien Province Food Joint - Stock Company

Consolidated accounts

Dien Bien Province Food Joint - Stock Company


DIEN BIEN
Vietnam
+84 2153831276

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of rice

Trade description (Original language)

Number of employees :11 (2018)

BvD ID number
VN5600182255

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 35,124,049 43,663,344 21,933,927 39,774,876
Sales 35,124,049 43,663,345 21,933,927 39,774,875
Costs of Goods Sold 33,349,203 41,464,825 20,392,553 38,190,231
Gross Profit 1,774,846 2,198,519 1,541,374 1,584,645
Other Operating Expenses 1,991,083 2,065,308 1,414,286 2,493,656
Operating P/L [=EBIT] -216,237 133,211 127,088 -909,011
P/L for Period [=Net Income] 724,073 221,178 314,549 1,636,493

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 9,207,174 8,998,891 9,520,663 9,101,967
Inventory 1,947,776 1,461,085 1,764,410 2,617,832
Receivables 1,017,640 1,709,169 1,385,547 -41,796
Other Current Assets 6,241,758 5,828,637 6,370,706 6,525,931
Fixed Assets 1,873,540 1,682,023 1,872,206 2,066,390
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 1,612,218 1,438,361 1,610,885 1,787,408
Other Fixed Assets 261,322 243,662 261,321 278,982
Total Assets 11,080,713 10,680,914 11,392,869 11,168,357

Current Liabilities 5,626,550 5,238,449 5,907,582 5,733,619


Loans 33,333 0 100,000 0
Payables 322,320 0 565,960 401,000
Other Current Liabilities 5,270,897 5,238,449 5,241,622 5,332,619
Non Current Liabilities 528,000 264,000 528,000 792,000
Shareholders Funds 4,926,163 5,178,465 4,957,287 4,642,738
Total Shareh. Funds & Liab. 11,080,713 10,680,914 11,392,869 11,168,357

Intensity Variables
Beginning Inventory 2,060,135 1,764,410 2,617,832 1,798,164
Net Stated Inventory 1,947,776 1,461,085 1,764,410 2,617,832
Average Inventory 2,003,956 1,612,748 2,191,121 2,207,998

Beginning Receivables 545,468 1,385,547 -41,796 292,653


Net Accounts Receivables 1,017,640 1,709,169 1,385,547 -41,796
Average Receivables 781,554 1,547,358 671,876 125,429

Beginning PPE 1,343,397 1,610,885 1,787,408 631,899


Net Property, Plant & Equipment 1,612,218 1,438,361 1,610,885 1,787,408
Average PPE 1,477,808 1,524,623 1,699,147 1,209,654

Beginning Payables 445,705 565,960 401,000 370,155


Trade Payables 322,320 0 565,960 401,000
Average Payables 384,013 282,980 483,480 385,578

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -0.61 0.31 0.58 -2.23
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.037 0.100 0.056


Inventory / Sales 0.037 0.100 0.056
Inventory / Total Operating Costs 0.037 0.100 0.054
Inventory / Other Operating Expenses 0.781 1.549 0.885
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.035 0.031 0.003


Receivables / Sales 0.035 0.031 0.003
Receivables / Total Operating Costs 0.036 0.031 0.003
Receivables / Other Operating Expenses 0.749 0.475 0.050

Payables / Operating Revenue (Turnover) 0.006 0.022 0.010


Payables / Sales 0.006 0.022 0.010
Payables / Total Operating Costs 0.007 0.022 0.009
Payables / Other Operating Expenses 0.137 0.342 0.155
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.035 0.077 0.030


PPE / Sales 0.035 0.077 0.030
PPE / Total Operating Costs 0.035 0.078 0.030
PPE / Other Operating Expenses 0.738 1.201 0.485
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

39,774,876
39,774,875
38,190,231
1,584,645
2,493,656
-909,011
1,636,493

n.a.

9,101,967
2,617,832
-41,796
6,525,931
2,066,390
0
1,787,408
278,982
11,168,357

5,733,619
0
401,000
5,332,619
792,000
4,642,738
11,168,357

1,798,164
2,617,832
2,207,998

292,653
-41,796
125,429

631,899
1,787,408
1,209,654

370,155
401,000
385,578

-2.23

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.056
0.056
0.054
0.885
0.000

0.003
0.003
0.003
0.050

0.010
0.010
0.009
0.155
0.000

0.030
0.030
0.030
0.485
0.000
Dong A Food Company

Consolidated accounts

Dong A Food Company


DONG THAP
Vietnam
+84 277822165
aef.net.vn

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Manufacture of prepared animal, fish, poultry feeds

Trade description (Original language)

Number of employees :8 (2018)

BvD ID number
VN1400603332

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 10,262,525 3,784,331 10,305,065 16,698,180
Sales 10,262,525 3,784,331 10,305,065 16,698,180
Costs of Goods Sold 7,321,178 4,288,588 7,809,926 9,865,019
Gross Profit 2,941,348 -504,257 2,495,139 6,833,161
Other Operating Expenses 6,647,179 7,998,934 5,880,700 6,061,903
Operating P/L [=EBIT] -3,705,831 -8,503,191 -3,385,561 771,258
P/L for Period [=Net Income] -3,790,198 -8,527,284 -3,372,823 529,513

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 11,352,705 3,654,578 10,754,863 19,648,673
Inventory 422,471 216,068 548,186 503,159
Receivables 7,508,680 937,793 7,893,892 13,694,354
Other Current Assets 3,421,554 2,500,717 2,312,785 5,451,160
Fixed Assets 4,038,678 5,558,539 5,676,649 880,846
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 4,021,557 5,507,178 5,676,647 880,846
Other Fixed Assets 17,121 51,361 2 0
Total Assets 15,391,383 9,213,117 16,431,512 20,529,519

Current Liabilities 14,377,076 15,007,941 13,699,052 14,424,236


Loans 11,563,305 11,363,305 10,663,305 12,663,305
Payables 531,913 864,239 416,641 314,860
Other Current Liabilities 2,281,858 2,780,397 2,619,106 1,446,071
Non Current Liabilities 0 0 0 0
Shareholders Funds 1,014,306 -5,794,824 2,732,460 6,105,283
Total Shareh. Funds & Liab. 15,391,383 9,213,117 16,431,512 20,529,519

Intensity Variables
Beginning Inventory 649,796 548,186 503,159 898,044
Net Stated Inventory 422,471 216,068 548,186 503,159
Average Inventory 536,134 382,127 525,673 700,602

Beginning Receivables 13,052,719 7,893,892 13,694,354 17,569,912


Net Accounts Receivables 7,508,680 937,793 7,893,892 13,694,354
Average Receivables 10,280,700 4,415,843 10,794,123 15,632,133

Beginning PPE 2,622,465 5,676,647 880,846 1,309,901


Net Property, Plant & Equipment 4,021,557 5,507,178 5,676,647 880,846
Average PPE 3,322,011 5,591,913 3,278,747 1,095,374

Beginning Payables 362,793 416,641 314,860 356,877


Trade Payables 531,913 864,239 416,641 314,860
Average Payables 447,353 640,440 365,751 335,869

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -26.53 -69.20 -24.73 4.84
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.101 0.051 0.042


Inventory / Sales 0.101 0.051 0.042
Inventory / Total Operating Costs 0.031 0.038 0.044
Inventory / Other Operating Expenses 0.048 0.089 0.116
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 1.167 1.047 0.936


Receivables / Sales 1.167 1.047 0.936
Receivables / Total Operating Costs 0.359 0.788 0.981
Receivables / Other Operating Expenses 0.552 1.836 2.579

Payables / Operating Revenue (Turnover) 0.169 0.035 0.020


Payables / Sales 0.169 0.035 0.020
Payables / Total Operating Costs 0.052 0.027 0.021
Payables / Other Operating Expenses 0.080 0.062 0.055
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 1.478 0.318 0.066


PPE / Sales 1.478 0.318 0.066
PPE / Total Operating Costs 0.455 0.239 0.069
PPE / Other Operating Expenses 0.699 0.558 0.181
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

16,698,180
16,698,180
9,865,019
6,833,161
6,061,903
771,258
529,513

n.a.

19,648,673
503,159
13,694,354
5,451,160
880,846
0
880,846
0
20,529,519

14,424,236
12,663,305
314,860
1,446,071
0
6,105,283
20,529,519

898,044
503,159
700,602

17,569,912
13,694,354
15,632,133

1,309,901
880,846
1,095,374

356,877
314,860
335,869

4.84

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.042
0.042
0.044
0.116
0.000

0.936
0.936
0.981
2.579

0.020
0.020
0.021
0.055
0.000

0.066
0.066
0.069
0.181
0.000
EAM Heng Long Rice Mill (Saraburi) CO Ltd

Consolidated accounts

EAM Heng Long Rice Mill (Saraburi) CO Ltd


PAKKRED, NONTHABURI
Thailand
+66 3 632 2290

US SIC code(s)
Primary code : -

Trade description
The Company is a wholesaler of rice and rice milling products.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0195539000381

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP

Income Statement
Operating Revenue (Turnover) 795,251 776,380 631,097 978,277
Sales 794,517 776,380 631,090 976,080
Costs of Goods Sold 748,879 736,944 592,607 917,086
Gross Profit 46,372 39,436 38,490 61,191
Other Operating Expenses 284,010 800,305 25,815 25,910
Operating P/L [=EBIT] -237,638 -760,869 12,675 35,281
P/L for Period [=Net Income] -252,719 -766,381 2,504 5,720

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 262,526 267,238 297,860 222,480
Inventory 132,800 146,294 133,534 118,573
Receivables 121,045 116,732 161,331 85,073
Other Current Assets 8,680 4,212 2,995 18,834
Fixed Assets 132,629 114,066 130,690 153,130
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 132,629 114,066 130,690 153,130
Other Fixed Assets 0 0 0 0
Total Assets 395,155 381,304 428,550 375,610

Current Liabilities 239,872 222,225 273,914 223,478


Loans 232,923 213,569 270,303 214,896
Payables 467 1,400 0 0
Other Current Liabilities 6,483 7,256 3,611 8,582
Non Current Liabilities 0 0 0 0
Shareholders Funds 155,283 159,080 154,636 152,132
Total Shareh. Funds & Liab. 395,155 381,305 428,550 375,610

Intensity Variables
Beginning Inventory 129,286 133,534 118,573 135,751
Net Stated Inventory 132,800 146,294 133,534 118,573
Average Inventory 131,043 139,914 126,054 127,162

Beginning Receivables 200,389 161,331 85,073 354,762


Net Accounts Receivables 121,045 116,732 161,331 85,073
Average Receivables 160,717 139,032 123,202 219,918

Beginning PPE 153,912 130,690 153,130 177,917


Net Property, Plant & Equipment 132,629 114,066 130,690 153,130
Average PPE 143,271 122,378 141,910 165,524

Beginning Payables 15,977 0 0 47,931


Trade Payables 467 1,400 0 0
Average Payables 8,222 700 0 23,966

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -23.01 -49.50 2.05 3.74
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.180 0.200 0.130


Inventory / Sales 0.180 0.200 0.130
Inventory / Total Operating Costs 0.091 0.204 0.135
Inventory / Other Operating Expenses 0.175 4.883 4.908
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.179 0.195 0.225


Receivables / Sales 0.179 0.195 0.225
Receivables / Total Operating Costs 0.090 0.199 0.233
Receivables / Other Operating Expenses 0.174 4.772 8.488

Payables / Operating Revenue (Turnover) 0.001 0.000 0.024


Payables / Sales 0.001 0.000 0.025
Payables / Total Operating Costs 0.000 0.000 0.025
Payables / Other Operating Expenses 0.001 0.000 0.925
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.158 0.225 0.169


PPE / Sales 0.158 0.225 0.170
PPE / Total Operating Costs 0.080 0.229 0.176
PPE / Other Operating Expenses 0.153 5.497 6.388
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

978,277
976,080
917,086
61,191
25,910
35,281
5,720

n.a.

222,480
118,573
85,073
18,834
153,130
0
153,130
0
375,610

223,478
214,896
0
8,582
0
152,132
375,610

135,751
118,573
127,162

354,762
85,073
219,918

177,917
153,130
165,524

47,931
0
23,966

3.74

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.130
0.130
0.135
4.908
0.000

0.225
0.225
0.233
8.488

0.024
0.025
0.025
0.925
0.000

0.169
0.170
0.176
6.388
0.000
Eiamrungruang Industry CO Ltd

Consolidated accounts

Eiamrungruang Industry CO Ltd


NONG BUNNAK, NAKHONRATCHASIMA
Thailand
+66 4 445 7040
www.eiamrungruang.com/eiamrungruang/th

US SIC code(s)
Primary code : -

Trade description
The company is a manufacture of other grain mill products

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0305550000617

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP

Income Statement
Operating Revenue (Turnover) 1,204,088 1,403,619 1,123,743 1,084,901
Sales 1,203,567 1,403,332 1,122,769 1,084,601
Costs of Goods Sold 1,069,401 1,275,954 1,005,854 926,395
Gross Profit 134,687 127,665 117,889 158,506
Other Operating Expenses 85,929 69,505 68,171 120,112
Operating P/L [=EBIT] 48,757 58,160 49,718 38,394
P/L for Period [=Net Income] 17,759 28,097 19,943 5,238

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 607,859 477,477 821,108 524,992
Inventory 329,657 235,390 449,465 304,117
Receivables 241,932 221,373 355,013 149,409
Other Current Assets 36,270 20,714 16,630 71,466
Fixed Assets 461,505 437,447 478,576 468,492
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 429,909 397,976 434,342 457,409
Other Fixed Assets 31,596 39,471 44,234 11,083
Total Assets 1,069,364 914,924 1,299,684 993,484

Current Liabilities 863,002 675,560 1,081,219 832,228


Loans 789,051 582,593 991,383 793,177
Payables 68,032 85,767 79,332 38,997
Other Current Liabilities 5,919 7,200 10,504 54
Non Current Liabilities 24,377 32,000 39,200 1,932
Shareholders Funds 181,984 207,364 179,265 159,324
Total Shareh. Funds & Liab. 1,069,364 914,924 1,299,684 993,484

Intensity Variables
Beginning Inventory 323,785 449,465 304,117 217,772
Net Stated Inventory 329,657 235,390 449,465 304,117
Average Inventory 326,721 342,428 376,791 260,945

Beginning Receivables 205,067 355,013 149,409 110,778


Net Accounts Receivables 241,932 221,373 355,013 149,409
Average Receivables 223,499 288,193 252,211 130,094

Beginning PPE 452,576 434,342 457,409 465,977


Net Property, Plant & Equipment 429,909 397,976 434,342 457,409
Average PPE 441,243 416,159 445,876 461,693

Beginning Payables 54,374 79,332 38,997 44,792


Trade Payables 68,032 85,767 79,332 38,997
Average Payables 61,203 82,550 59,165 41,895

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 4.22 4.32 4.63 3.67
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.244 0.335 0.241


Inventory / Sales 0.244 0.336 0.241
Inventory / Total Operating Costs 0.255 0.351 0.249
Inventory / Other Operating Expenses 4.927 5.527 2.173
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.205 0.224 0.120


Receivables / Sales 0.205 0.225 0.120
Receivables / Total Operating Costs 0.214 0.235 0.124
Receivables / Other Operating Expenses 4.146 3.700 1.083

Payables / Operating Revenue (Turnover) 0.059 0.053 0.039


Payables / Sales 0.059 0.053 0.039
Payables / Total Operating Costs 0.061 0.055 0.040
Payables / Other Operating Expenses 1.188 0.868 0.349
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.296 0.397 0.426


PPE / Sales 0.297 0.397 0.426
PPE / Total Operating Costs 0.309 0.415 0.441
PPE / Other Operating Expenses 5.987 6.541 3.844
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

1,084,901
1,084,601
926,395
158,506
120,112
38,394
5,238

n.a.

524,992
304,117
149,409
71,466
468,492
0
457,409
11,083
993,484

832,228
793,177
38,997
54
1,932
159,324
993,484

217,772
304,117
260,945

110,778
149,409
130,094

465,977
457,409
461,693

44,792
38,997
41,895

3.67

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.241
0.241
0.249
2.173
0.000

0.120
0.120
0.124
1.083

0.039
0.039
0.040
0.349
0.000

0.426
0.426
0.441
3.844
0.000
Ganesh Grains Limited

Unconsolidated accounts

Ganesh Grains Limited


KOLKATA
India

www.ganeshfoods.com

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Engaged in the manufacture and export of quality food products [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :n.a. (2019)

BvD ID number
IN0003084865

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 5,154,267 5,077,700 5,698,200 4,686,900
Sales 5,078,100 4,988,300 5,620,900 4,625,100
Costs of Goods Sold 4,035,933 4,066,700 4,419,900 3,621,200
Gross Profit 1,118,333 1,011,000 1,278,300 1,065,700
Other Operating Expenses 882,167 809,400 1,019,900 817,200
Operating P/L [=EBIT] 236,167 201,600 258,400 248,500
P/L for Period [=Net Income] 95,167 124,100 84,700 76,700

Material Costs 3,761,267 3,409,800 4,199,600 3,674,400

Balance Sheet
Current Assets 1,284,167 1,031,600 1,817,400 1,003,500
Inventory 758,067 333,700 1,203,500 737,000
Receivables 135,567 212,700 117,500 76,500
Other Current Assets 390,533 485,200 496,400 190,000
Fixed Assets 1,085,167 1,032,100 1,109,500 1,113,900
Intangible Fixed Assets 15,800 22,300 24,900 200
Tangible Fixed Assets 898,200 822,600 923,600 948,400
Other Fixed Assets 171,167 187,200 161,000 165,300
Total Assets 2,369,367 2,063,700 2,926,900 2,117,500

Current Liabilities 875,133 451,000 1,272,700 901,700


Loans 724,733 239,000 1,162,100 773,100
Payables 74,933 143,900 30,000 50,900
Other Current Liabilities 75,500 68,100 80,600 77,800
Non Current Liabilities 285,133 103,400 269,000 483,000
Shareholders Funds 1,209,067 1,509,300 1,385,200 732,700
Total Shareh. Funds & Liab. 2,369,367 2,063,700 2,926,900 2,117,500

Intensity Variables
Beginning Inventory 796,733 1,203,500 737,000 449,700
Net Stated Inventory 758,067 333,700 1,203,500 737,000
Average Inventory 777,400 768,600 970,250 593,350

Beginning Receivables 73,967 117,500 76,500 27,900


Net Accounts Receivables 135,567 212,700 117,500 76,500
Average Receivables 104,767 165,100 97,000 52,200

Beginning PPE 969,200 923,600 948,400 1,035,600


Net Property, Plant & Equipment 898,200 822,600 923,600 948,400
Average PPE 933,700 873,100 936,000 992,000

Beginning Payables 41,433 30,000 50,900 43,400


Trade Payables 74,933 143,900 30,000 50,900
Average Payables 58,183 86,950 40,450 47,150

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 4.80 4.13 4.75 5.60
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.151 0.170 0.127


Inventory / Sales 0.154 0.173 0.128
Inventory / Total Operating Costs 0.158 0.178 0.134
Inventory / Other Operating Expenses 0.950 0.951 0.726
Inventory / Other operating expenses cont. 0.524 0.782 0.777
Receivables / Operating Revenue (Turnover) 0.033 0.017 0.011
Receivables / Sales 0.033 0.017 0.011
Receivables / Total Operating Costs 0.034 0.018 0.012
Receivables / Other Operating Expenses 0.204 0.095 0.064

Payables / Operating Revenue (Turnover) 0.017 0.007 0.010


Payables / Sales 0.017 0.007 0.010
Payables / Total Operating Costs 0.018 0.007 0.011
Payables / Other Operating Expenses 0.107 0.040 0.058
Payables / Other operating expenses cont. 0.059 0.033 0.062

PPE / Operating Revenue (Turover) 0.172 0.164 0.212


PPE / Sales 0.175 0.167 0.214
PPE / Total Operating Costs 0.179 0.172 0.224
PPE / Other Operating Expenses 1.079 0.918 1.214
PPE / Other operating expenses cont. 0.595 0.755 1.298

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

4,686,900
4,625,100
3,621,200
1,065,700
817,200
248,500
76,700

3,674,400

1,003,500
737,000
76,500
190,000
1,113,900
200
948,400
165,300
2,117,500

901,700
773,100
50,900
77,800
483,000
732,700
2,117,500

449,700
737,000
593,350

27,900
76,500
52,200

1,035,600
948,400
992,000

43,400
50,900
47,150

5.60

31/03/2016
12 months
th INR
Local GAAP

0.127
0.128
0.134
0.726
0.777
0.011
0.011
0.012
0.064

0.010
0.010
0.011
0.058
0.062

0.212
0.214
0.224
1.214
1.298
Geetalakshmi Modern Rice Mill Private Limited

Unconsolidated accounts

Geetalakshmi Modern Rice Mill Private Limited

India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Support activities to agriculture and Other Activities including hunting (Percentage of Activity: 100%).

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0003099616

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 254,899 297,916 244,165 222,615
Sales 250,406 292,634 240,099 218,484
Costs of Goods Sold 207,161 240,345 198,889 182,249
Gross Profit 47,737 57,571 45,276 40,365
Other Operating Expenses 36,103 42,669 33,673 31,967
Operating P/L [=EBIT] 11,634 14,902 11,603 8,399
P/L for Period [=Net Income] 335 3,486 415 -2,896

Material Costs 194,881 236,514 170,283 177,847

Balance Sheet
Current Assets 102,004 92,537 108,181 105,293
Inventory 83,353 73,027 84,204 92,828
Receivables 7,300 9,387 7,086 5,428
Other Current Assets 11,350 10,123 16,890 7,038
Fixed Assets 56,152 65,551 59,715 43,192
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 36,521 32,459 36,399 40,703
Other Fixed Assets 19,632 33,091 23,315 2,489
Total Assets 158,156 158,087 167,895 148,486

Current Liabilities 131,495 127,160 137,288 130,036


Loans 94,434 93,422 94,495 95,384
Payables 29,948 26,879 36,419 26,545
Other Current Liabilities 7,113 6,859 6,374 8,107
Non Current Liabilities 9,546 11,349 14,516 2,773
Shareholders Funds 17,115 19,577 16,091 15,677
Total Shareh. Funds & Liab. 158,156 158,087 167,895 148,486

Intensity Variables
Beginning Inventory 88,531 84,204 92,828 88,560
Net Stated Inventory 83,353 73,027 84,204 92,828
Average Inventory 85,942 78,616 88,516 90,694

Beginning Receivables 9,291 7,086 5,428 15,359


Net Accounts Receivables 7,300 9,387 7,086 5,428
Average Receivables 8,296 8,237 6,257 10,393

Beginning PPE 39,528 36,399 40,703 41,482


Net Property, Plant & Equipment 36,521 32,459 36,399 40,703
Average PPE 38,024 34,429 38,551 41,092

Beginning Payables 28,793 36,419 26,545 23,414


Trade Payables 29,948 26,879 36,419 26,545
Average Payables 29,370 31,649 31,482 24,979

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 4.78 5.27 4.99 3.92
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.264 0.363 0.407


Inventory / Sales 0.269 0.369 0.415
Inventory / Total Operating Costs 0.278 0.381 0.423
Inventory / Other Operating Expenses 1.842 2.629 2.837
Inventory / Other operating expenses cont. 1.691 1.421 2.494
Receivables / Operating Revenue (Turnover) 0.028 0.026 0.047
Receivables / Sales 0.028 0.026 0.048
Receivables / Total Operating Costs 0.029 0.027 0.049
Receivables / Other Operating Expenses 0.193 0.186 0.325

Payables / Operating Revenue (Turnover) 0.106 0.129 0.112


Payables / Sales 0.108 0.131 0.114
Payables / Total Operating Costs 0.112 0.135 0.117
Payables / Other Operating Expenses 0.742 0.935 0.781
Payables / Other operating expenses cont. 0.681 0.505 0.687

PPE / Operating Revenue (Turover) 0.116 0.158 0.185


PPE / Sales 0.118 0.161 0.188
PPE / Total Operating Costs 0.122 0.166 0.192
PPE / Other Operating Expenses 0.807 1.145 1.285
PPE / Other operating expenses cont. 0.740 0.619 1.130

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


%).

31/03/2016
12 months

th INR
Local GAAP

222,615
218,484
182,249
40,365
31,967
8,399
-2,896

177,847

105,293
92,828
5,428
7,038
43,192
0
40,703
2,489
148,486

130,036
95,384
26,545
8,107
2,773
15,677
148,486

88,560
92,828
90,694

15,359
5,428
10,393

41,482
40,703
41,092

23,414
26,545
24,979

3.92

31/03/2016
12 months
th INR
Local GAAP

0.407
0.415
0.423
2.837
2.494
0.047
0.048
0.049
0.325

0.112
0.114
0.117
0.781
0.687

0.185
0.188
0.192
1.285
1.130
General Mills Corporation Ltd

Consolidated accounts

General Mills Corporation Ltd


KLONGSAN, BANGKOK
Thailand

www.generalmillsthailand.com

US SIC code(s)
Primary code : -

Trade description
The Company is a manufacture of cassava chip and pellet.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0105524024743

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qual
th THB th THB th THB
Local GAAP IFRS
AR
Income Statement
Operating Revenue (Turnover) 1,239,499 947,212 1,213,394 1,557,892
Sales 1,219,463 917,606 1,195,462 1,545,320
Costs of Goods Sold 1,135,359 892,992 1,111,138 1,401,946
Gross Profit 104,141 54,220 102,256 155,946
Other Operating Expenses 128,834 87,741 151,167 147,595
Operating P/L [=EBIT] -24,694 -33,521 -48,911 8,351
P/L for Period [=Net Income] -22,806 -43,485 -32,565 7,633

Material Costs 1,078,829 n.a. 1,078,829 n.a.

Balance Sheet
Current Assets 654,970 943,651 477,468 543,791
Inventory 387,943 616,330 337,385 210,113
Receivables 185,788 308,557 0 248,807
Other Current Assets 81,239 18,764 140,083 84,871
Fixed Assets 768,630 823,094 738,017 744,780
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 485,649 479,073 485,500 492,374
Other Fixed Assets 282,981 344,021 252,517 252,406
Total Assets 1,423,600 1,766,745 1,215,485 1,288,571

Current Liabilities 389,577 755,832 186,222 226,677


Loans 227,174 681,461 0 61
Payables 32,921 74,371 11,515 12,876
Other Current Liabilities 129,482 0 174,707 213,740
Non Current Liabilities 20,303 37,038 11,903 11,969
Shareholders Funds 1,013,720 973,875 1,017,360 1,049,925
Total Shareh. Funds & Liab. 1,423,600 1,766,745 1,215,485 1,288,571

Intensity Variables
Beginning Inventory 247,196 337,385 210,113 194,089
Net Stated Inventory 387,943 616,330 337,385 210,113
Average Inventory 317,569 476,858 273,749 202,101

Beginning Receivables 143,082 0 248,807 180,439


Net Accounts Receivables 185,788 308,557 0 248,807
Average Receivables 164,435 154,279 124,404 214,623

Beginning PPE 485,797 485,500 492,374 479,518


Net Property, Plant & Equipment 485,649 479,073 485,500 492,374
Average PPE 485,723 482,287 488,937 485,946

Beginning Payables 11,956 11,515 12,876 11,478


Trade Payables 32,921 74,371 11,515 12,876
Average Payables 22,439 42,943 12,196 12,177

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -1.95 -3.42 -3.87 0.54
Costs] (%)

Ratios

Qualif n.a. Qual


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP IFRS
AR

Inventory / Operating revenue (Turnover) 0.503 0.226 0.130


Inventory / Sales 0.520 0.229 0.131
Inventory / Total Operating Costs 0.486 0.217 0.130
Inventory / Other Operating Expenses 5.435 1.811 1.369
Inventory / Other operating expenses cont. 0.000 1.492 0.000

Receivables / Operating Revenue (Turnover) 0.163 0.103 0.138


Receivables / Sales 0.168 0.104 0.139
Receivables / Total Operating Costs 0.157 0.099 0.139
Receivables / Other Operating Expenses 1.758 0.823 1.454

Payables / Operating Revenue (Turnover) 0.045 0.010 0.008


Payables / Sales 0.047 0.010 0.008
Payables / Total Operating Costs 0.044 0.010 0.008
Payables / Other Operating Expenses 0.489 0.081 0.083
Payables / Other operating expenses cont. 0.000 0.066 0.000

PPE / Operating Revenue (Turover) 0.509 0.403 0.312


PPE / Sales 0.526 0.409 0.314
PPE / Total Operating Costs 0.492 0.387 0.314
PPE / Other Operating Expenses 5.497 3.234 3.292
PPE / Other operating expenses cont. 0.000 2.665 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qual
th THB
IFRS
AR

1,557,892
1,545,320
1,401,946
155,946
147,595
8,351
7,633

n.a.

543,791
210,113
248,807
84,871
744,780
0
492,374
252,406
1,288,571

226,677
61
12,876
213,740
11,969
1,049,925
1,288,571

194,089
210,113
202,101

180,439
248,807
214,623

479,518
492,374
485,946

11,478
12,876
12,177

0.54

Qual
31/12/2016
12 months
th THB
IFRS
AR

0.130
0.131
0.130
1.369
0.000

0.138
0.139
0.139
1.454

0.008
0.008
0.008
0.083
0.000

0.312
0.314
0.314
3.292
0.000
German Foodstuff Processing Joint Stock Company

Consolidated accounts

German Foodstuff Processing Joint Stock Company


BAC NINH
Vietnam
+84 2223737588

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Processing and preserving of meat

Trade description (Original language)

Number of employees :7 (2018)

BvD ID number
VN0102359817

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 6,773,650 13,166,157 3,956,221 3,198,572
Sales 6,773,650 13,166,157 3,956,220 3,198,572
Costs of Goods Sold 3,634,182 5,349,085 3,259,042 2,294,420
Gross Profit 3,139,468 7,817,072 697,179 904,152
Other Operating Expenses 1,342,382 1,824,576 1,059,450 1,143,119
Operating P/L [=EBIT] 1,797,086 5,992,496 -362,271 -238,967
P/L for Period [=Net Income] 44,839 901,004 -421,744 -344,743

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 6,803,530 9,497,576 5,586,968 5,326,045
Inventory 936,985 354,328 1,183,961 1,272,667
Receivables 760,948 908,122 720,494 654,227
Other Current Assets 5,105,597 8,235,126 3,682,513 3,399,151
Fixed Assets 5,114,934 2,916,112 5,906,695 6,521,995
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 5,097,604 2,916,112 5,906,695 6,470,006
Other Fixed Assets 17,330 0 0 51,989
Total Assets 11,918,464 12,413,688 11,493,663 11,848,040

Current Liabilities 1,811,934 2,024,712 1,684,151 1,726,940


Loans 281,001 0 0 843,002
Payables 802,674 1,780,756 429,093 198,174
Other Current Liabilities 728,259 243,956 1,255,058 685,764
Non Current Liabilities 0 0 0 0
Shareholders Funds 10,106,529 10,388,976 9,809,512 10,121,100
Total Shareh. Funds & Liab. 11,918,464 12,413,688 11,493,663 11,848,040

Intensity Variables
Beginning Inventory 1,457,174 1,183,961 1,272,667 1,914,895
Net Stated Inventory 936,985 354,328 1,183,961 1,272,667
Average Inventory 1,197,080 769,145 1,228,314 1,593,781

Beginning Receivables 2,037,643 720,494 654,227 4,738,207


Net Accounts Receivables 760,948 908,122 720,494 654,227
Average Receivables 1,399,295 814,308 687,361 2,696,217

Beginning PPE 6,614,201 5,906,695 6,470,006 7,465,902


Net Property, Plant & Equipment 5,097,604 2,916,112 5,906,695 6,470,006
Average PPE 5,855,903 4,411,404 6,188,351 6,967,954

Beginning Payables 466,209 429,093 198,174 771,359


Trade Payables 802,674 1,780,756 429,093 198,174
Average Payables 634,442 1,104,925 313,634 484,767

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 36.11 83.53 -8.39 -6.95
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.058 0.310 0.498


Inventory / Sales 0.058 0.310 0.498
Inventory / Total Operating Costs 0.107 0.284 0.464
Inventory / Other Operating Expenses 0.422 1.159 1.394
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.062 0.174 0.843


Receivables / Sales 0.062 0.174 0.843
Receivables / Total Operating Costs 0.114 0.159 0.784
Receivables / Other Operating Expenses 0.446 0.649 2.359

Payables / Operating Revenue (Turnover) 0.084 0.079 0.152


Payables / Sales 0.084 0.079 0.152
Payables / Total Operating Costs 0.154 0.073 0.141
Payables / Other Operating Expenses 0.606 0.296 0.424
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.335 1.564 2.178


PPE / Sales 0.335 1.564 2.178
PPE / Total Operating Costs 0.615 1.433 2.027
PPE / Other Operating Expenses 2.418 5.841 6.096
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

3,198,572
3,198,572
2,294,420
904,152
1,143,119
-238,967
-344,743

n.a.

5,326,045
1,272,667
654,227
3,399,151
6,521,995
0
6,470,006
51,989
11,848,040

1,726,940
843,002
198,174
685,764
0
10,121,100
11,848,040

1,914,895
1,272,667
1,593,781

4,738,207
654,227
2,696,217

7,465,902
6,470,006
6,967,954

771,359
198,174
484,767

-6.95

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.498
0.498
0.464
1.394
0.000

0.843
0.843
0.784
2.359

0.152
0.152
0.141
0.424
0.000

2.178
2.178
2.027
6.096
0.000
Gold Food Viet NAM Joint Stock Company

Consolidated accounts

Gold Food Viet NAM Joint Stock Company


HO CHI MINH
Vietnam
+84 2838363800

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of food

Trade description (Original language)

Number of employees :2 (2018)

BvD ID number
VN0313242430

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 504,571,919 617,151,742 548,816,914 347,747,102
Sales 504,571,919 617,151,742 548,816,914 347,747,102
Costs of Goods Sold 481,495,635 587,118,721 521,815,597 335,552,586
Gross Profit 23,076,285 30,033,021 27,001,317 12,194,516
Other Operating Expenses 16,484,381 17,335,143 23,320,893 8,797,108
Operating P/L [=EBIT] 6,591,903 12,697,878 3,680,424 3,397,408
P/L for Period [=Net Income] 149,780 311,159 78,505 59,676

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 195,491,266 200,353,583 232,435,905 153,684,309
Inventory 19,939,760 11,470,244 11,282,863 37,066,172
Receivables 161,682,980 157,844,381 215,045,482 112,159,077
Other Current Assets 13,868,526 31,038,958 6,107,560 4,459,060
Fixed Assets 38,785,947 113,938,843 1,906,499 512,500
Intangible Fixed Assets 35,151,500 105,432,500 0 22,000
Tangible Fixed Assets 3,034,166 8,002,245 1,100,254 0
Other Fixed Assets 600,281 504,098 806,245 490,500
Total Assets 234,277,213 314,292,426 234,342,404 154,196,809

Current Liabilities 145,553,033 172,667,890 194,029,149 69,962,059


Loans 69,362,847 107,158,542 100,930,000 0
Payables 74,601,472 63,504,432 91,225,888 69,074,097
Other Current Liabilities 1,588,713 2,004,916 1,873,261 887,962
Non Current Liabilities 43,666,667 76,000,000 0 55,000,000
Shareholders Funds 45,057,514 65,624,536 40,313,255 29,234,750
Total Shareh. Funds & Liab. 234,277,213 314,292,426 234,342,404 154,196,809

Intensity Variables
Beginning Inventory 40,758,885 11,282,863 37,066,172 73,927,620
Net Stated Inventory 19,939,760 11,470,244 11,282,863 37,066,172
Average Inventory 30,349,322 11,376,554 24,174,518 55,496,896

Beginning Receivables 121,284,175 215,045,482 112,159,077 36,647,966


Net Accounts Receivables 161,682,980 157,844,381 215,045,482 112,159,077
Average Receivables 141,483,578 186,444,932 163,602,280 74,403,522

Beginning PPE 366,751 1,100,254 0 0


Net Property, Plant & Equipment 3,034,166 8,002,245 1,100,254 0
Average PPE 1,700,459 4,551,250 550,127 0

Beginning Payables 73,934,701 91,225,888 69,074,097 61,504,118


Trade Payables 74,601,472 63,504,432 91,225,888 69,074,097
Average Payables 74,268,087 77,365,160 80,149,993 65,289,108

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.32 2.10 0.68 0.99
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.018 0.044 0.160


Inventory / Sales 0.018 0.044 0.160
Inventory / Total Operating Costs 0.019 0.044 0.161
Inventory / Other Operating Expenses 0.656 1.037 6.309
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.302 0.298 0.214


Receivables / Sales 0.302 0.298 0.214
Receivables / Total Operating Costs 0.308 0.300 0.216
Receivables / Other Operating Expenses 10.755 7.015 8.458

Payables / Operating Revenue (Turnover) 0.125 0.146 0.188


Payables / Sales 0.125 0.146 0.188
Payables / Total Operating Costs 0.128 0.147 0.190
Payables / Other Operating Expenses 4.463 3.437 7.422
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.007 0.001 0.000


PPE / Sales 0.007 0.001 0.000
PPE / Total Operating Costs 0.008 0.001 0.000
PPE / Other Operating Expenses 0.263 0.024 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

347,747,102
347,747,102
335,552,586
12,194,516
8,797,108
3,397,408
59,676

n.a.

153,684,309
37,066,172
112,159,077
4,459,060
512,500
22,000
0
490,500
154,196,809

69,962,059
0
69,074,097
887,962
55,000,000
29,234,750
154,196,809

73,927,620
37,066,172
55,496,896

36,647,966
112,159,077
74,403,522

0
0
0

61,504,118
69,074,097
65,289,108

0.99

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.160
0.160
0.161
6.309
0.000

0.214
0.214
0.216
8.458

0.188
0.188
0.190
7.422
0.000

0.000
0.000
0.000
0.000
0.000
Golden Wheat Joint Stock Company

Consolidated accounts

Golden Wheat Joint Stock Company


BINH DUONG
Vietnam
+84 2743790083
www.luavangvina.com

US SIC code(s)
Primary code : -

Trade description
The company specializes in processing and producing of wheat, wheat flour.

Trade description (Original language)

Number of employees :146 (2018)

BvD ID number
VN3700696363

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 425,720,067 424,697,313 405,938,390 446,524,499
Sales 425,720,067 424,697,313 405,938,390 446,524,497
Costs of Goods Sold 404,670,663 397,894,263 385,555,009 430,562,716
Gross Profit 21,049,405 26,803,050 20,383,381 15,961,783
Other Operating Expenses 17,587,020 16,269,485 17,563,258 18,928,317
Operating P/L [=EBIT] 3,462,385 10,533,565 2,820,123 -2,966,534
P/L for Period [=Net Income] -5,499,884 2,570,640 -6,607,998 -12,462,294

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 172,810,465 180,655,510 171,468,683 166,307,203
Inventory 124,027,844 128,306,344 126,635,419 117,141,770
Receivables 42,222,426 49,560,350 40,912,375 36,194,553
Other Current Assets 6,560,195 2,788,816 3,920,889 12,970,880
Fixed Assets 37,161,929 26,839,877 36,251,385 48,394,525
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 28,463,163 19,315,273 28,177,046 37,897,171
Other Fixed Assets 8,698,766 7,524,604 8,074,339 10,497,354
Total Assets 209,972,394 207,495,387 207,720,068 214,701,728

Current Liabilities 132,421,028 130,457,793 133,215,815 133,589,477


Loans 94,441,447 89,980,894 66,772,577 126,570,870
Payables 33,048,622 36,363,520 60,141,036 2,641,309
Other Current Liabilities 4,930,960 4,113,379 6,302,202 4,377,298
Non Current Liabilities 0 0 0 0
Shareholders Funds 77,551,366 77,037,594 74,504,253 81,112,251
Total Shareh. Funds & Liab. 209,972,394 207,495,387 207,720,068 214,701,728

Intensity Variables
Beginning Inventory 123,501,620 126,635,419 117,141,770 126,727,670
Net Stated Inventory 124,027,844 128,306,344 126,635,419 117,141,770
Average Inventory 123,764,732 127,470,882 121,888,595 121,934,720

Beginning Receivables 33,427,446 40,912,375 36,194,553 23,175,410


Net Accounts Receivables 42,222,426 49,560,350 40,912,375 36,194,553
Average Receivables 37,824,936 45,236,363 38,553,464 29,684,982

Beginning PPE 38,137,476 28,177,046 37,897,171 48,338,211


Net Property, Plant & Equipment 28,463,163 19,315,273 28,177,046 37,897,171
Average PPE 33,300,320 23,746,160 33,037,109 43,117,691

Beginning Payables 31,270,681 60,141,036 2,641,309 31,029,697


Trade Payables 33,048,622 36,363,520 60,141,036 2,641,309
Average Payables 32,159,651 48,252,278 31,391,173 16,835,503

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 0.82 2.54 0.70 -0.66
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.300 0.300 0.273


Inventory / Sales 0.300 0.300 0.273
Inventory / Total Operating Costs 0.308 0.302 0.271
Inventory / Other Operating Expenses 7.835 6.940 6.442
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.107 0.095 0.066


Receivables / Sales 0.107 0.095 0.066
Receivables / Total Operating Costs 0.109 0.096 0.066
Receivables / Other Operating Expenses 2.780 2.195 1.568

Payables / Operating Revenue (Turnover) 0.114 0.077 0.038


Payables / Sales 0.114 0.077 0.038
Payables / Total Operating Costs 0.117 0.078 0.037
Payables / Other Operating Expenses 2.966 1.787 0.889
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.056 0.081 0.097


PPE / Sales 0.056 0.081 0.097
PPE / Total Operating Costs 0.057 0.082 0.096
PPE / Other Operating Expenses 1.460 1.881 2.278
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

446,524,499
446,524,497
430,562,716
15,961,783
18,928,317
-2,966,534
-12,462,294

n.a.

166,307,203
117,141,770
36,194,553
12,970,880
48,394,525
0
37,897,171
10,497,354
214,701,728

133,589,477
126,570,870
2,641,309
4,377,298
0
81,112,251
214,701,728

126,727,670
117,141,770
121,934,720

23,175,410
36,194,553
29,684,982

48,338,211
37,897,171
43,117,691

31,029,697
2,641,309
16,835,503

-0.66

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.273
0.273
0.271
6.442
0.000

0.066
0.066
0.066
1.568

0.038
0.038
0.037
0.889
0.000

0.097
0.097
0.096
2.278
0.000
Good Luck Industries Limited

Unconsolidated accounts

Good Luck Industries Limited


KARACHI GPO
Pakistan
+92 2132354361
www.goodluckind.com

US SIC code(s)
Primary code : 0139 - Field crops, except cash grains

Trade description
The Company is engaged in milling all kinds of grains. It operates in growing crops and other agricultural products.

Trade description (Original language)

Number of employees :39 (2019)

BvD ID number
PK0002567

Financial information before adjustments

Local registry filing/Unconsolidated average 30/06/2018 30/06/2017


12 months 12 months 12 months
Weighted
th PKR th PKR th PKR
IFRS IFRS
Income Statement
Operating Revenue (Turnover) 833,747 843,666 786,490 871,085
Sales 833,747 843,666 786,490 871,085
Costs of Goods Sold 818,889 827,050 773,332 856,285
Gross Profit 14,858 16,616 13,158 14,800
Other Operating Expenses 11,347 12,705 10,608 10,728
Operating P/L [=EBIT] 3,511 3,911 2,551 4,071
P/L for Period [=Net Income] 2,797 2,474 2,515 3,402

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 46,419 49,369 46,728 43,159
Inventory 13,236 14,110 6,778 18,819
Receivables 17,845 19,156 25,328 9,052
Other Current Assets 15,338 16,103 14,623 15,288
Fixed Assets 311,237 356,691 366,811 210,208
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 310,878 356,330 366,450 209,853
Other Fixed Assets 359 361 361 355
Total Assets 357,656 406,060 413,540 253,368

Current Liabilities 5,800 3,090 9,759 4,550


Loans 0 0 0 0
Payables 1,454 0 2,267 2,095
Other Current Liabilities 4,346 3,090 7,492 2,456
Non Current Liabilities 40,723 33,410 66,096 22,664
Shareholders Funds 311,132 369,560 337,684 226,153
Total Shareh. Funds & Liab. 357,656 406,060 413,540 253,368

Intensity Variables
Beginning Inventory 12,730 6,778 18,819 12,593
Net Stated Inventory 13,236 14,110 6,778 18,819
Average Inventory 12,983 10,444 12,798 15,706

Beginning Receivables 13,768 25,328 9,052 6,925


Net Accounts Receivables 17,845 19,156 25,328 9,052
Average Receivables 15,807 22,242 17,190 7,989

Beginning PPE 263,133 366,450 209,853 213,096


Net Property, Plant & Equipment 310,878 356,330 366,450 209,853
Average PPE 287,006 361,390 288,152 211,475

Beginning Payables 2,112 2,267 2,095 1,975


Trade Payables 1,454 0 2,267 2,095
Average Payables 1,783 1,133 2,181 2,035

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 0.42 0.47 0.33 0.47
Costs] (%)

Ratios

30/06/2018 30/06/2017
12 months 12 months
th PKR th PKR
IFRS IFRS

Inventory / Operating revenue (Turnover) 0.012 0.016 0.018


Inventory / Sales 0.012 0.016 0.018
Inventory / Total Operating Costs 0.012 0.016 0.018
Inventory / Other Operating Expenses 0.822 1.206 1.464
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.026 0.022 0.009
Receivables / Sales 0.026 0.022 0.009
Receivables / Total Operating Costs 0.026 0.022 0.009
Receivables / Other Operating Expenses 1.751 1.621 0.745

Payables / Operating Revenue (Turnover) 0.001 0.003 0.002


Payables / Sales 0.001 0.003 0.002
Payables / Total Operating Costs 0.001 0.003 0.002
Payables / Other Operating Expenses 0.089 0.206 0.190
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.428 0.366 0.243


PPE / Sales 0.428 0.366 0.243
PPE / Total Operating Costs 0.430 0.368 0.244
PPE / Other Operating Expenses 28.445 27.164 19.712
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


ltural products.

30/06/2016
12 months

th PKR
IFRS

871,085
871,085
856,285
14,800
10,728
4,071
3,402

n.a.

43,159
18,819
9,052
15,288
210,208
0
209,853
355
253,368

4,550
0
2,095
2,456
22,664
226,153
253,368

12,593
18,819
15,706

6,925
9,052
7,989

213,096
209,853
211,475

1,975
2,095
2,035

0.47

30/06/2016
12 months
th PKR
IFRS

0.018
0.018
0.018
1.464
0.000
0.009
0.009
0.009
0.745

0.002
0.002
0.002
0.190
0.000

0.243
0.243
0.244
19.712
0.000
Gurunanak Roller Flour Mills Private Limited

Unconsolidated accounts

Gurunanak Roller Flour Mills Private Limited

India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Food, beverages and tobacco products (Percentage of Activity: 100%).

Trade description (Original language)

Number of employees :n.a. (2019)

BvD ID number
IN0003404851

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 465,442 455,882 426,763 513,680
Sales 462,364 453,571 424,681 508,841
Costs of Goods Sold 427,495 419,437 388,878 474,168
Gross Profit 37,947 36,445 37,884 39,512
Other Operating Expenses 32,300 31,234 31,175 34,492
Operating P/L [=EBIT] 5,647 5,211 6,709 5,020
P/L for Period [=Net Income] 2,018 2,144 2,289 1,621

Material Costs 250,379 222,146 233,999 294,992

Balance Sheet
Current Assets 76,453 66,911 88,787 73,659
Inventory 16,938 18,921 10,761 21,131
Receivables 31,284 37,504 37,371 18,978
Other Current Assets 28,231 10,486 40,655 33,550
Fixed Assets 10,632 9,614 11,148 11,133
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 10,407 9,339 10,961 10,922
Other Fixed Assets 224 275 187 211
Total Assets 87,084 76,525 99,935 84,792

Current Liabilities 51,303 38,438 63,833 51,637


Loans 31,422 20,292 33,893 40,081
Payables 17,259 15,774 26,930 9,072
Other Current Liabilities 2,622 2,372 3,010 2,484
Non Current Liabilities 10,385 10,498 10,657 9,999
Shareholders Funds 25,397 27,589 25,445 23,156
Total Shareh. Funds & Liab. 87,084 76,525 99,935 84,792

Intensity Variables
Beginning Inventory 12,885 10,761 21,131 6,762
Net Stated Inventory 16,938 18,921 10,761 21,131
Average Inventory 14,911 14,841 15,946 13,947

Beginning Receivables 24,975 37,371 18,978 18,577


Net Accounts Receivables 31,284 37,504 37,371 18,978
Average Receivables 28,130 37,437 28,175 18,778

Beginning PPE 11,621 10,961 10,922 12,981


Net Property, Plant & Equipment 10,407 9,339 10,961 10,922
Average PPE 11,014 10,150 10,942 11,952

Beginning Payables 15,638 26,930 9,072 10,911


Trade Payables 17,259 15,774 26,930 9,072
Average Payables 16,448 21,352 18,001 9,992

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.23 1.16 1.60 0.99
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.033 0.037 0.027


Inventory / Sales 0.033 0.038 0.027
Inventory / Total Operating Costs 0.033 0.038 0.027
Inventory / Other Operating Expenses 0.475 0.511 0.404
Inventory / Other operating expenses cont. 0.065 0.086 0.065
Receivables / Operating Revenue (Turnover) 0.082 0.066 0.037
Receivables / Sales 0.083 0.066 0.037
Receivables / Total Operating Costs 0.083 0.067 0.037
Receivables / Other Operating Expenses 1.199 0.904 0.544

Payables / Operating Revenue (Turnover) 0.047 0.042 0.019


Payables / Sales 0.047 0.042 0.020
Payables / Total Operating Costs 0.047 0.043 0.020
Payables / Other Operating Expenses 0.684 0.577 0.290
Payables / Other operating expenses cont. 0.093 0.097 0.047

PPE / Operating Revenue (Turover) 0.022 0.026 0.023


PPE / Sales 0.022 0.026 0.023
PPE / Total Operating Costs 0.023 0.026 0.023
PPE / Other Operating Expenses 0.325 0.351 0.347
PPE / Other operating expenses cont. 0.044 0.059 0.056

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

513,680
508,841
474,168
39,512
34,492
5,020
1,621

294,992

73,659
21,131
18,978
33,550
11,133
0
10,922
211
84,792

51,637
40,081
9,072
2,484
9,999
23,156
84,792

6,762
21,131
13,947

18,577
18,978
18,778

12,981
10,922
11,952

10,911
9,072
9,992

0.99

31/03/2016
12 months
th INR
Local GAAP

0.027
0.027
0.027
0.404
0.065
0.037
0.037
0.037
0.544

0.019
0.020
0.020
0.290
0.047

0.023
0.023
0.023
0.347
0.056
Gwangil Grain Industry Co.,Ltd.

Unconsolidated accounts

Gwangil Grain Industry Co.,Ltd.


HAMAN-GUN
Republic of Korea
+82 055 583 2934

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Husking of Cereals

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
KR1943110033281

Financial information before adjustments

Local registry filing/Unconsolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted
th KRW th KRW th KRW
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 11,673,000 12,705,000 12,213,000 10,101,000
Sales 11,673,000 12,705,000 12,213,000 10,101,000
Costs of Goods Sold 11,073,000 11,897,000 11,893,000 9,429,000
Gross Profit 600,333 808,000 320,000 673,000
Other Operating Expenses 393,333 390,000 362,000 428,000
Operating P/L [=EBIT] 207,000 418,000 -42,000 245,000
P/L for Period [=Net Income] 146,333 312,000 6,000 121,000

Material Costs 11,073,000 11,897,000 11,893,000 9,429,000

Balance Sheet
Current Assets 3,007,667 3,486,000 2,891,000 2,646,000
Inventory 1,945,000 2,969,000 1,188,000 1,678,000
Receivables 782,667 477,000 1,025,000 846,000
Other Current Assets 279,667 40,000 677,000 122,000
Fixed Assets 1,596,000 1,674,000 1,708,000 1,406,000
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 1,241,333 1,240,000 1,347,000 1,137,000
Other Fixed Assets 354,667 434,000 361,000 269,000
Total Assets 4,603,333 5,160,000 4,598,000 4,052,000

Current Liabilities 3,049,333 3,446,000 3,397,000 2,305,000


Loans 2,505,333 3,138,000 3,208,000 1,170,000
Payables 181,333 232,000 103,000 209,000
Other Current Liabilities 362,667 76,000 86,000 926,000
Non Current Liabilities 450,000 400,000 200,000 750,000
Shareholders Funds 1,103,667 1,313,000 1,002,000 996,000
Total Shareh. Funds & Liab. 4,603,333 5,160,000 4,598,000 4,052,000

Intensity Variables
Beginning Inventory 1,978,333 1,188,000 1,678,000 3,069,000
Net Stated Inventory 1,945,000 2,969,000 1,188,000 1,678,000
Average Inventory 1,961,667 2,078,500 1,433,000 2,373,500

Beginning Receivables 883,000 1,025,000 846,000 778,000


Net Accounts Receivables 782,667 477,000 1,025,000 846,000
Average Receivables 832,833 751,000 935,500 812,000

Beginning PPE 1,162,000 1,347,000 1,137,000 1,002,000


Net Property, Plant & Equipment 1,241,333 1,240,000 1,347,000 1,137,000
Average PPE 1,201,667 1,293,500 1,242,000 1,069,500

Beginning Payables 154,667 103,000 209,000 152,000


Trade Payables 181,333 232,000 103,000 209,000
Average Payables 168,000 167,500 156,000 180,500

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.81 3.40 -0.34 2.49
Costs] (%)

Ratios

31/12/2018 31/12/2017
12 months 12 months
th KRW th KRW
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.164 0.117 0.235


Inventory / Sales 0.164 0.117 0.235
Inventory / Total Operating Costs 0.169 0.117 0.241
Inventory / Other Operating Expenses 5.329 3.959 5.546
Inventory / Other operating expenses cont. 5.329 3.959 5.559
Receivables / Operating Revenue (Turnover) 0.059 0.077 0.080
Receivables / Sales 0.059 0.077 0.080
Receivables / Total Operating Costs 0.061 0.076 0.082
Receivables / Other Operating Expenses 1.926 2.584 1.897

Payables / Operating Revenue (Turnover) 0.013 0.013 0.018


Payables / Sales 0.013 0.013 0.018
Payables / Total Operating Costs 0.014 0.013 0.018
Payables / Other Operating Expenses 0.429 0.431 0.422
Payables / Other operating expenses cont. 0.429 0.431 0.423

PPE / Operating Revenue (Turover) 0.102 0.102 0.106


PPE / Sales 0.102 0.102 0.106
PPE / Total Operating Costs 0.105 0.101 0.109
PPE / Other Operating Expenses 3.317 3.431 2.499
PPE / Other operating expenses cont. 3.317 3.431 2.505

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months

th KRW
Local GAAP

10,101,000
10,101,000
9,429,000
673,000
428,000
245,000
121,000

9,429,000

2,646,000
1,678,000
846,000
122,000
1,406,000
0
1,137,000
269,000
4,052,000

2,305,000
1,170,000
209,000
926,000
750,000
996,000
4,052,000

3,069,000
1,678,000
2,373,500

778,000
846,000
812,000

1,002,000
1,137,000
1,069,500

152,000
209,000
180,500

2.49

31/12/2016
12 months
th KRW
Local GAAP

0.235
0.235
0.241
5.546
5.559
0.080
0.080
0.082
1.897

0.018
0.018
0.018
0.422
0.423

0.106
0.106
0.109
2.499
2.505
HA NOI Agricultural Investment Joint Stock Company

Consolidated accounts

HA NOI Agricultural Investment Joint Stock Company


HA NOI
Vietnam
+84 29472256

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of food

Trade description (Original language)

Number of employees :10 (2018)

BvD ID number
VN0101685656

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 445,360,056 444,241,931 379,298,480 512,539,758
Sales 445,360,056 444,241,931 379,298,479 512,539,758
Costs of Goods Sold 434,547,024 433,923,718 366,279,504 503,437,851
Gross Profit 10,813,032 10,318,213 13,018,976 9,101,907
Other Operating Expenses 1,237,912 1,023,983 1,817,483 872,269
Operating P/L [=EBIT] 9,575,120 9,294,230 11,201,493 8,229,638
P/L for Period [=Net Income] 229,210 157,300 156,068 374,263

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 151,873,196 181,389,315 144,108,645 130,121,629
Inventory 72,096,353 84,003,268 74,011,340 58,274,451
Receivables 69,398,878 77,811,531 65,080,969 65,304,135
Other Current Assets 10,377,965 19,574,516 5,016,336 6,543,043
Fixed Assets 21,687,778 22,495,077 20,921,757 21,646,499
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 4,127,895 4,675,320 3,818,092 3,890,274
Other Fixed Assets 17,559,882 17,819,757 17,103,665 17,756,225
Total Assets 173,560,974 203,884,392 165,030,402 151,768,128

Current Liabilities 142,295,748 176,059,507 129,916,972 120,910,766


Loans 120,740,455 128,395,000 118,532,836 115,293,530
Payables 18,188,366 46,209,683 4,729,928 3,625,486
Other Current Liabilities 3,366,927 1,454,824 6,654,208 1,991,750
Non Current Liabilities 5,100,000 0 7,200,000 8,100,000
Shareholders Funds 26,165,226 27,824,885 27,913,430 22,757,362
Total Shareh. Funds & Liab. 173,560,974 203,884,392 165,030,402 151,768,128

Intensity Variables
Beginning Inventory 54,621,717 74,011,340 58,274,451 31,579,361
Net Stated Inventory 72,096,353 84,003,268 74,011,340 58,274,451
Average Inventory 63,359,035 79,007,304 66,142,896 44,926,906

Beginning Receivables 65,161,581 65,080,969 65,304,135 65,099,638


Net Accounts Receivables 69,398,878 77,811,531 65,080,969 65,304,135
Average Receivables 67,280,230 71,446,250 65,192,552 65,201,887

Beginning PPE 3,878,244 3,818,092 3,890,274 3,926,366


Net Property, Plant & Equipment 4,127,895 4,675,320 3,818,092 3,890,274
Average PPE 4,003,070 4,246,706 3,854,183 3,908,320

Beginning Payables 4,905,252 4,729,928 3,625,486 6,360,341


Trade Payables 18,188,366 46,209,683 4,729,928 3,625,486
Average Payables 11,546,809 25,469,806 4,177,707 4,992,914

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.20 2.14 3.04 1.63
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.178 0.174 0.088


Inventory / Sales 0.178 0.174 0.088
Inventory / Total Operating Costs 0.182 0.180 0.089
Inventory / Other Operating Expenses 77.157 36.393 51.506
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.161 0.172 0.127


Receivables / Sales 0.161 0.172 0.127
Receivables / Total Operating Costs 0.164 0.177 0.129
Receivables / Other Operating Expenses 69.773 35.870 74.750

Payables / Operating Revenue (Turnover) 0.057 0.011 0.010


Payables / Sales 0.057 0.011 0.010
Payables / Total Operating Costs 0.059 0.011 0.010
Payables / Other Operating Expenses 24.873 2.299 5.724
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.010 0.010 0.008


PPE / Sales 0.010 0.010 0.008
PPE / Total Operating Costs 0.010 0.010 0.008
PPE / Other Operating Expenses 4.147 2.121 4.481
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

512,539,758
512,539,758
503,437,851
9,101,907
872,269
8,229,638
374,263

n.a.

130,121,629
58,274,451
65,304,135
6,543,043
21,646,499
0
3,890,274
17,756,225
151,768,128

120,910,766
115,293,530
3,625,486
1,991,750
8,100,000
22,757,362
151,768,128

31,579,361
58,274,451
44,926,906

65,099,638
65,304,135
65,201,887

3,926,366
3,890,274
3,908,320

6,360,341
3,625,486
4,992,914

1.63

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.088
0.088
0.089
51.506
0.000

0.127
0.127
0.129
74.750

0.010
0.010
0.010
5.724
0.000

0.008
0.008
0.008
4.481
0.000
HA NOI Cuisine Joint Stock Company

Consolidated accounts

HA NOI Cuisine Joint Stock Company


HA NOI
Vietnam
+84 2436241309

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Restaurants and mobile food service activities

Trade description (Original language)

Number of employees :10 (2018)

BvD ID number
VN0106130954

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 5,107,482 6,118,953 4,712,260 4,491,234
Sales 5,107,482 6,118,953 4,712,260 4,491,234
Costs of Goods Sold 2,619,428 3,191,433 2,304,964 2,361,886
Gross Profit 2,488,055 2,927,520 2,407,296 2,129,348
Other Operating Expenses 2,199,626 2,670,567 1,995,704 1,932,607
Operating P/L [=EBIT] 288,429 256,953 411,592 196,741
P/L for Period [=Net Income] 179,615 200,224 190,625 147,995

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 1,730,285 1,914,742 1,661,039 1,615,073
Inventory 199,272 139,929 52,736 405,152
Receivables 21,526 5,863 52,269 6,446
Other Current Assets 1,509,486 1,768,950 1,556,034 1,203,475
Fixed Assets 219,781 31,879 178,558 448,905
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 57,558 0 0 172,674
Other Fixed Assets 162,223 31,879 178,558 276,231
Total Assets 1,950,065 1,946,621 1,839,597 2,063,978

Current Liabilities 372,867 296,296 287,996 534,310


Loans 0 0 0 0
Payables 215,687 115,637 97,148 434,276
Other Current Liabilities 157,180 180,659 190,848 100,034
Non Current Liabilities 0 0 0 0
Shareholders Funds 1,577,198 1,650,325 1,551,601 1,529,668
Total Shareh. Funds & Liab. 1,950,065 1,946,621 1,839,597 2,063,978

Intensity Variables
Beginning Inventory 244,728 52,736 405,152 276,296
Net Stated Inventory 199,272 139,929 52,736 405,152
Average Inventory 222,000 96,333 228,944 340,724

Beginning Receivables 53,645 52,269 6,446 102,220


Net Accounts Receivables 21,526 5,863 52,269 6,446
Average Receivables 37,586 29,066 29,358 54,333

Beginning PPE 131,561 0 172,674 222,010


Net Property, Plant & Equipment 57,558 0 0 172,674
Average PPE 94,560 0 86,337 197,342

Beginning Payables 307,647 97,148 434,276 391,516


Trade Payables 215,687 115,637 97,148 434,276
Average Payables 261,667 106,393 265,712 412,896

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 5.99 4.38 9.57 4.58
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.016 0.049 0.076


Inventory / Sales 0.016 0.049 0.076
Inventory / Total Operating Costs 0.016 0.053 0.079
Inventory / Other Operating Expenses 0.036 0.115 0.176
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.005 0.006 0.012


Receivables / Sales 0.005 0.006 0.012
Receivables / Total Operating Costs 0.005 0.007 0.013
Receivables / Other Operating Expenses 0.011 0.015 0.028

Payables / Operating Revenue (Turnover) 0.017 0.056 0.092


Payables / Sales 0.017 0.056 0.092
Payables / Total Operating Costs 0.018 0.062 0.096
Payables / Other Operating Expenses 0.040 0.133 0.214
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.018 0.044


PPE / Sales 0.000 0.018 0.044
PPE / Total Operating Costs 0.000 0.020 0.046
PPE / Other Operating Expenses 0.000 0.043 0.102
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

4,491,234
4,491,234
2,361,886
2,129,348
1,932,607
196,741
147,995

n.a.

1,615,073
405,152
6,446
1,203,475
448,905
0
172,674
276,231
2,063,978

534,310
0
434,276
100,034
0
1,529,668
2,063,978

276,296
405,152
340,724

102,220
6,446
54,333

222,010
172,674
197,342

391,516
434,276
412,896

4.58

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.076
0.076
0.079
0.176
0.000

0.012
0.012
0.013
0.028

0.092
0.092
0.096
0.214
0.000

0.044
0.044
0.046
0.102
0.000
Harmony Foods Private Limited

Unconsolidated accounts

Harmony Foods Private Limited


GUWAHATI
India

www.harmonyfoods.in

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Engaged in the manufacture and sale of flour and related products [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0003520054

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 1,653,104 2,019,009 1,696,384 1,243,917
Sales 1,651,967 2,019,002 1,696,342 1,240,558
Costs of Goods Sold 1,459,137 1,781,169 1,481,036 1,115,207
Gross Profit 193,966 237,841 215,348 128,711
Other Operating Expenses 150,418 186,963 161,301 102,990
Operating P/L [=EBIT] 43,549 50,878 54,047 25,721
P/L for Period [=Net Income] 17,047 26,539 14,719 9,884

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 167,583 144,361 210,352 148,037
Inventory 82,895 63,831 99,345 85,510
Receivables 31,468 42,917 49,195 2,293
Other Current Assets 53,220 37,613 61,813 60,234
Fixed Assets 199,012 193,700 194,117 209,220
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 126,768 126,367 194,117 59,822
Other Fixed Assets 72,244 67,333 0 149,399
Total Assets 366,596 338,061 404,469 357,257

Current Liabilities 65,656 17,511 94,306 85,150


Loans 51,402 0 78,680 75,528
Payables 793 0 2,379 0
Other Current Liabilities 13,460 17,511 13,248 9,622
Non Current Liabilities 120,098 125,433 116,584 118,279
Shareholders Funds 180,842 195,118 193,579 153,828
Total Shareh. Funds & Liab. 366,596 338,061 404,469 357,257

Intensity Variables
Beginning Inventory 83,447 99,345 85,510 65,487
Net Stated Inventory 82,895 63,831 99,345 85,510
Average Inventory 83,171 81,588 92,427 75,499

Beginning Receivables 19,547 49,195 2,293 7,155


Net Accounts Receivables 31,468 42,917 49,195 2,293
Average Receivables 25,508 46,056 25,744 4,724

Beginning PPE 103,455 194,117 59,822 56,428


Net Property, Plant & Equipment 126,768 126,367 194,117 59,822
Average PPE 115,112 160,242 126,969 58,125

Beginning Payables 793 2,379 0 0


Trade Payables 793 0 2,379 0
Average Payables 793 1,189 1,189 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.71 2.59 3.29 2.11
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.040 0.054 0.061


Inventory / Sales 0.040 0.054 0.061
Inventory / Total Operating Costs 0.041 0.056 0.062
Inventory / Other Operating Expenses 0.436 0.573 0.733
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.023 0.015 0.004
Receivables / Sales 0.023 0.015 0.004
Receivables / Total Operating Costs 0.023 0.016 0.004
Receivables / Other Operating Expenses 0.246 0.160 0.046

Payables / Operating Revenue (Turnover) 0.001 0.001 0.000


Payables / Sales 0.001 0.001 0.000
Payables / Total Operating Costs 0.001 0.001 0.000
Payables / Other Operating Expenses 0.006 0.007 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.079 0.075 0.047


PPE / Sales 0.079 0.075 0.047
PPE / Total Operating Costs 0.081 0.077 0.048
PPE / Other Operating Expenses 0.857 0.787 0.564
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

1,243,917
1,240,558
1,115,207
128,711
102,990
25,721
9,884

n.a.

148,037
85,510
2,293
60,234
209,220
0
59,822
149,399
357,257

85,150
75,528
0
9,622
118,279
153,828
357,257

65,487
85,510
75,499

7,155
2,293
4,724

56,428
59,822
58,125

0
0
0

2.11

31/03/2016
12 months
th INR
Local GAAP

0.061
0.061
0.062
0.733
0.000
0.004
0.004
0.004
0.046

0.000
0.000
0.000
0.000
0.000

0.047
0.047
0.048
0.564
0.000
Hong Trang Trading Joint Stock Company

Consolidated accounts

Hong Trang Trading Joint Stock Company


VINH LONG
Vietnam
+84 20703821330

US SIC code(s)
Primary code : -

Trade description
The Company specializes in business of rice, food and polished milled rice.

Trade description (Original language)

Number of employees :31 (2018)

BvD ID number
VN1500503204

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 359,166,179 449,867,712 392,121,870 235,508,954
Sales 359,166,179 449,867,712 392,121,870 235,508,954
Costs of Goods Sold 340,108,842 425,472,463 372,704,961 222,149,102
Gross Profit 19,057,337 24,395,249 19,416,909 13,359,852
Other Operating Expenses 14,463,407 18,208,231 14,874,325 10,307,665
Operating P/L [=EBIT] 4,593,930 6,187,018 4,542,584 3,052,187
P/L for Period [=Net Income] 329,441 538,578 393,939 55,805

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 40,682,960 74,326,970 29,171,498 18,550,411
Inventory 22,555,228 50,449,319 15,285,444 1,930,920
Receivables 9,326,316 18,652,149 8,821,165 505,634
Other Current Assets 8,801,416 5,225,502 5,064,889 16,113,857
Fixed Assets 29,871,770 30,918,006 28,176,647 30,520,657
Intangible Fixed Assets 6,724,531 6,626,975 6,724,531 6,822,087
Tangible Fixed Assets 22,684,698 23,471,117 21,205,431 23,377,545
Other Fixed Assets 462,541 819,914 246,685 321,025
Total Assets 70,554,730 105,244,976 57,348,145 49,071,068

Current Liabilities 41,707,787 75,652,507 29,839,613 19,631,242


Loans 38,966,274 74,146,400 23,362,300 19,390,122
Payables 97,264 163,158 6,400 122,233
Other Current Liabilities 2,644,250 1,342,949 6,470,913 118,887
Non Current Liabilities 7,696,175 8,121,242 6,573,842 8,393,442
Shareholders Funds 21,150,767 21,471,227 20,934,690 21,046,384
Total Shareh. Funds & Liab. 70,554,730 105,244,976 57,348,145 49,071,068

Intensity Variables
Beginning Inventory 5,738,788 15,285,444 1,930,920 0
Net Stated Inventory 22,555,228 50,449,319 15,285,444 1,930,920
Average Inventory 14,147,008 32,867,382 8,608,182 965,460

Beginning Receivables 5,699,020 8,821,165 505,634 7,770,260


Net Accounts Receivables 9,326,316 18,652,149 8,821,165 505,634
Average Receivables 7,512,668 13,736,657 4,663,400 4,137,947

Beginning PPE 19,849,099 21,205,431 23,377,545 14,964,322


Net Property, Plant & Equipment 22,684,698 23,471,117 21,205,431 23,377,545
Average PPE 21,266,899 22,338,274 22,291,488 19,170,934

Beginning Payables 470,337 6,400 122,233 1,282,377


Trade Payables 97,264 163,158 6,400 122,233
Average Payables 283,800 84,779 64,317 702,305

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.30 1.39 1.17 1.31
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.073 0.022 0.004


Inventory / Sales 0.073 0.022 0.004
Inventory / Total Operating Costs 0.074 0.022 0.004
Inventory / Other Operating Expenses 1.805 0.579 0.094
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.031 0.012 0.018


Receivables / Sales 0.031 0.012 0.018
Receivables / Total Operating Costs 0.031 0.012 0.018
Receivables / Other Operating Expenses 0.754 0.314 0.401

Payables / Operating Revenue (Turnover) 0.000 0.000 0.003


Payables / Sales 0.000 0.000 0.003
Payables / Total Operating Costs 0.000 0.000 0.003
Payables / Other Operating Expenses 0.005 0.004 0.068
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.050 0.057 0.081


PPE / Sales 0.050 0.057 0.081
PPE / Total Operating Costs 0.050 0.058 0.082
PPE / Other Operating Expenses 1.227 1.499 1.860
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

235,508,954
235,508,954
222,149,102
13,359,852
10,307,665
3,052,187
55,805

n.a.

18,550,411
1,930,920
505,634
16,113,857
30,520,657
6,822,087
23,377,545
321,025
49,071,068

19,631,242
19,390,122
122,233
118,887
8,393,442
21,046,384
49,071,068

0
1,930,920
965,460

7,770,260
505,634
4,137,947

14,964,322
23,377,545
19,170,934

1,282,377
122,233
702,305

1.31

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.004
0.004
0.004
0.094
0.000

0.018
0.018
0.018
0.401

0.003
0.003
0.003
0.068
0.000

0.081
0.081
0.082
1.860
0.000
Hung LOC Agricultural Processing Joint Stock Company

Consolidated accounts

Hung LOC Agricultural Processing Joint Stock Company


QUANG TRI
Vietnam
+84 2333873874

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Manufacture of starches and starch products

Trade description (Original language)

Number of employees :100 (2018)

BvD ID number
VN3200615045

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 80,154,632 82,806,265 52,349,046 105,308,584
Sales 80,154,632 82,806,267 52,349,046 105,308,584
Costs of Goods Sold 71,290,504 71,868,052 43,322,116 98,681,345
Gross Profit 8,864,127 10,938,213 9,026,930 6,627,239
Other Operating Expenses 6,328,197 8,353,898 7,221,083 3,409,611
Operating P/L [=EBIT] 2,535,930 2,584,315 1,805,847 3,217,628
P/L for Period [=Net Income] 1,100,204 552,680 258,380 2,489,551

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 35,539,686 51,779,630 43,181,943 11,657,486
Inventory 24,197,324 49,622,463 17,281,033 5,688,475
Receivables 9,145,258 1,632,160 20,284,245 5,519,370
Other Current Assets 2,197,104 525,007 5,616,665 449,641
Fixed Assets 12,487,737 7,852,286 12,442,803 17,168,122
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 12,487,737 7,852,286 12,442,802 17,168,123
Other Fixed Assets 0 0 1 -1
Total Assets 48,027,423 59,631,916 55,624,746 28,825,608

Current Liabilities 27,642,565 42,932,478 36,337,987 3,657,230


Loans 21,011,421 29,994,025 33,040,237 0
Payables 4,292,042 10,369,994 1,079,131 1,427,000
Other Current Liabilities 2,339,103 2,568,459 2,218,619 2,230,230
Non Current Liabilities 11,775,000 8,635,000 11,775,001 14,915,000
Shareholders Funds 8,609,858 8,064,438 7,511,758 10,253,378
Total Shareh. Funds & Liab. 48,027,423 59,631,916 55,624,746 28,825,608

Intensity Variables
Beginning Inventory 16,539,109 17,281,033 5,688,475 26,647,818
Net Stated Inventory 24,197,324 49,622,463 17,281,033 5,688,475
Average Inventory 20,368,216 33,451,748 11,484,754 16,168,147

Beginning Receivables 8,616,255 20,284,245 5,519,370 45,150


Net Accounts Receivables 9,145,258 1,632,160 20,284,245 5,519,370
Average Receivables 8,880,757 10,958,203 12,901,808 2,782,260

Beginning PPE 17,132,802 12,442,802 17,168,123 21,787,482


Net Property, Plant & Equipment 12,487,737 7,852,286 12,442,802 17,168,123
Average PPE 14,810,270 10,147,544 14,805,463 19,477,803

Beginning Payables 9,468,324 1,079,131 1,427,000 25,898,840


Trade Payables 4,292,042 10,369,994 1,079,131 1,427,000
Average Payables 6,880,183 5,724,563 1,253,066 13,662,920

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 3.27 3.22 3.57 3.15
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.404 0.219 0.154


Inventory / Sales 0.404 0.219 0.154
Inventory / Total Operating Costs 0.417 0.227 0.158
Inventory / Other Operating Expenses 4.004 1.590 4.742
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.132 0.246 0.026


Receivables / Sales 0.132 0.246 0.026
Receivables / Total Operating Costs 0.137 0.255 0.027
Receivables / Other Operating Expenses 1.312 1.787 0.816

Payables / Operating Revenue (Turnover) 0.069 0.024 0.130


Payables / Sales 0.069 0.024 0.130
Payables / Total Operating Costs 0.071 0.025 0.134
Payables / Other Operating Expenses 0.685 0.174 4.007
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.123 0.283 0.185


PPE / Sales 0.123 0.283 0.185
PPE / Total Operating Costs 0.126 0.293 0.191
PPE / Other Operating Expenses 1.215 2.050 5.713
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

105,308,584
105,308,584
98,681,345
6,627,239
3,409,611
3,217,628
2,489,551

n.a.

11,657,486
5,688,475
5,519,370
449,641
17,168,122
0
17,168,123
-1
28,825,608

3,657,230
0
1,427,000
2,230,230
14,915,000
10,253,378
28,825,608

26,647,818
5,688,475
16,168,147

45,150
5,519,370
2,782,260

21,787,482
17,168,123
19,477,803

25,898,840
1,427,000
13,662,920

3.15

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.154
0.154
0.158
4.742
0.000

0.026
0.026
0.027
0.816

0.130
0.130
0.134
4.007
0.000

0.185
0.185
0.191
5.713
0.000
Irfan Agro Foods Private Limited

Unconsolidated accounts

Irfan Agro Foods Private Limited


PALAKKAD
India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Engaged in the production and distribution of grain mill products [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0003917495

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 405,552 465,722 437,383 313,552
Sales 398,359 458,216 428,780 308,081
Costs of Goods Sold 339,675 392,200 366,123 260,702
Gross Profit 65,877 73,522 71,260 52,850
Other Operating Expenses 55,882 63,671 60,498 43,478
Operating P/L [=EBIT] 9,995 9,850 10,762 9,372
P/L for Period [=Net Income] 5,317 6,814 3,945 5,191

Material Costs 341,542 391,066 376,112 257,446

Balance Sheet
Current Assets 75,891 99,811 78,703 49,161
Inventory 28,163 15,070 39,704 29,715
Receivables 41,724 69,188 37,841 18,144
Other Current Assets 6,004 15,552 1,158 1,302
Fixed Assets 60,155 63,038 57,107 60,320
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 48,569 47,664 47,618 50,423
Other Fixed Assets 11,586 15,374 9,488 9,897
Total Assets 136,046 162,849 135,810 109,481

Current Liabilities 33,217 68,150 22,605 8,896


Loans 15,243 44,081 487 1,162
Payables 17,862 23,949 21,904 7,733
Other Current Liabilities 111 120 214 0
Non Current Liabilities 33,686 6,684 51,525 42,850
Shareholders Funds 69,144 88,015 61,680 57,735
Total Shareh. Funds & Liab. 136,046 162,849 135,810 109,481

Intensity Variables
Beginning Inventory 34,130 39,704 29,715 32,971
Net Stated Inventory 28,163 15,070 39,704 29,715
Average Inventory 31,146 27,387 34,710 31,343

Beginning Receivables 21,650 37,841 18,144 8,966


Net Accounts Receivables 41,724 69,188 37,841 18,144
Average Receivables 31,687 53,515 27,992 13,555

Beginning PPE 50,406 47,618 50,423 53,176


Net Property, Plant & Equipment 48,569 47,664 47,618 50,423
Average PPE 49,487 47,641 49,021 51,800

Beginning Payables 11,622 21,904 7,733 5,228


Trade Payables 17,862 23,949 21,904 7,733
Average Payables 14,742 22,927 14,819 6,481

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.53 2.16 2.52 3.08
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.059 0.079 0.100


Inventory / Sales 0.060 0.081 0.102
Inventory / Total Operating Costs 0.060 0.081 0.103
Inventory / Other Operating Expenses 0.430 0.574 0.721
Inventory / Other operating expenses cont. 0.423 0.687 0.671
Receivables / Operating Revenue (Turnover) 0.115 0.064 0.043
Receivables / Sales 0.117 0.065 0.044
Receivables / Total Operating Costs 0.117 0.066 0.045
Receivables / Other Operating Expenses 0.840 0.463 0.312

Payables / Operating Revenue (Turnover) 0.049 0.034 0.021


Payables / Sales 0.050 0.035 0.021
Payables / Total Operating Costs 0.050 0.035 0.021
Payables / Other Operating Expenses 0.360 0.245 0.149
Payables / Other operating expenses cont. 0.354 0.293 0.139

PPE / Operating Revenue (Turover) 0.102 0.112 0.165


PPE / Sales 0.104 0.114 0.168
PPE / Total Operating Costs 0.105 0.115 0.170
PPE / Other Operating Expenses 0.748 0.810 1.191
PPE / Other operating expenses cont. 0.735 0.971 1.108

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

313,552
308,081
260,702
52,850
43,478
9,372
5,191

257,446

49,161
29,715
18,144
1,302
60,320
0
50,423
9,897
109,481

8,896
1,162
7,733
0
42,850
57,735
109,481

32,971
29,715
31,343

8,966
18,144
13,555

53,176
50,423
51,800

5,228
7,733
6,481

3.08

31/03/2016
12 months
th INR
Local GAAP

0.100
0.102
0.103
0.721
0.671
0.043
0.044
0.045
0.312

0.021
0.021
0.021
0.149
0.139

0.165
0.168
0.170
1.191
1.108
Ita-Rice

Consolidated accounts

Ita-Rice
LONG AN
Vietnam
+84 2723769203
itarice.vn

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Plant propagation

Trade description (Original language)

Number of employees :100 (2018)

BvD ID number
VN1100776359

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 9,510,513 9,464,041 9,289,851 9,777,647
Sales 9,510,513 9,464,041 9,289,851 9,777,647
Costs of Goods Sold 8,005,568 7,614,615 7,984,755 8,417,335
Gross Profit 1,504,945 1,849,426 1,305,096 1,360,312
Other Operating Expenses 5,260,872 4,429,074 5,552,204 5,801,339
Operating P/L [=EBIT] -3,755,928 -2,579,648 -4,247,108 -4,441,027
P/L for Period [=Net Income] -48,348,682 -27,548,513 -36,191,250 -81,306,282

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 150,594,892 147,609,835 134,771,705 169,403,136
Inventory 32,802,016 36,290,061 31,893,638 30,222,348
Receivables 29,946,844 29,850,769 29,761,092 30,228,672
Other Current Assets 87,846,032 81,469,005 73,116,975 108,952,116
Fixed Assets 218,558,213 219,108,658 218,660,966 217,905,015
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 218,287,692 218,913,507 218,389,892 217,559,678
Other Fixed Assets 270,521 195,151 271,074 345,337
Total Assets 369,153,105 366,718,493 353,432,671 387,308,151

Current Liabilities 69,129,315 101,119,626 60,011,341 46,256,979


Loans 0 0 0 0
Payables 676,114 646,487 362,042 1,019,814
Other Current Liabilities 68,453,201 100,473,139 59,649,299 45,237,165
Non Current Liabilities 257,809,697 253,814,200 254,088,150 265,526,742
Shareholders Funds 42,214,092 11,784,667 39,333,180 75,524,430
Total Shareh. Funds & Liab. 369,153,105 366,718,493 353,432,671 387,308,151

Intensity Variables
Beginning Inventory 34,088,157 31,893,638 30,222,348 40,148,486
Net Stated Inventory 32,802,016 36,290,061 31,893,638 30,222,348
Average Inventory 33,445,087 34,091,850 31,057,993 35,185,417

Beginning Receivables 31,216,287 29,761,092 30,228,672 33,659,098


Net Accounts Receivables 29,946,844 29,850,769 29,761,092 30,228,672
Average Receivables 30,581,566 29,805,931 29,994,882 31,943,885

Beginning PPE 217,838,537 218,389,892 217,559,678 217,566,042


Net Property, Plant & Equipment 218,287,692 218,913,507 218,389,892 217,559,678
Average PPE 218,063,115 218,651,700 217,974,785 217,562,860

Beginning Payables 868,487 362,042 1,019,814 1,223,606


Trade Payables 676,114 646,487 362,042 1,019,814
Average Payables 772,301 504,265 690,928 1,121,710

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -28.31 -21.42 -31.37 -31.23
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 3.602 3.343 3.599


Inventory / Sales 3.602 3.343 3.599
Inventory / Total Operating Costs 2.831 2.294 2.475
Inventory / Other Operating Expenses 7.697 5.594 6.065
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 3.149 3.229 3.267


Receivables / Sales 3.149 3.229 3.267
Receivables / Total Operating Costs 2.475 2.216 2.247
Receivables / Other Operating Expenses 6.730 5.402 5.506

Payables / Operating Revenue (Turnover) 0.053 0.074 0.115


Payables / Sales 0.053 0.074 0.115
Payables / Total Operating Costs 0.042 0.051 0.079
Payables / Other Operating Expenses 0.114 0.124 0.193
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 23.103 23.464 22.251


PPE / Sales 23.103 23.464 22.251
PPE / Total Operating Costs 18.155 16.102 15.301
PPE / Other Operating Expenses 49.367 39.259 37.502
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

9,777,647
9,777,647
8,417,335
1,360,312
5,801,339
-4,441,027
-81,306,282

n.a.

169,403,136
30,222,348
30,228,672
108,952,116
217,905,015
0
217,559,678
345,337
387,308,151

46,256,979
0
1,019,814
45,237,165
265,526,742
75,524,430
387,308,151

40,148,486
30,222,348
35,185,417

33,659,098
30,228,672
31,943,885

217,566,042
217,559,678
217,562,860

1,223,606
1,019,814
1,121,710

-31.23

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

3.599
3.599
2.475
6.065
0.000

3.267
3.267
2.247
5.506

0.115
0.115
0.079
0.193
0.000

22.251
22.251
15.301
37.502
0.000
Jahye Food Co.,Ltd.

Unconsolidated accounts

Jahye Food Co.,Ltd.


JINCHEON-GUN
Republic of Korea
+82 043 537 5488
www.jahye.com

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Milling of Cereals

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
KR1543110013223

Financial information before adjustments

Local registry filing/Unconsolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted
th KRW th KRW th KRW
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 2,447,333 2,277,000 2,205,000 2,860,000
Sales 2,447,333 2,277,000 2,205,000 2,860,000
Costs of Goods Sold 1,849,000 2,082,000 1,968,000 1,497,000
Gross Profit 598,667 196,000 237,000 1,363,000
Other Operating Expenses 1,107,333 1,059,000 989,000 1,274,000
Operating P/L [=EBIT] -509,333 -864,000 -753,000 89,000
P/L for Period [=Net Income] -550,667 -834,000 -820,000 2,000

Material Costs 1,849,000 2,082,000 1,968,000 1,497,000

Balance Sheet
Current Assets 1,305,000 1,033,000 1,274,000 1,608,000
Inventory 892,333 533,000 892,000 1,252,000
Receivables 397,000 468,000 373,000 350,000
Other Current Assets 16,333 33,000 9,000 7,000
Fixed Assets 2,510,000 2,200,000 2,670,000 2,660,000
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 2,503,000 2,193,000 2,663,000 2,653,000
Other Fixed Assets 7,000 7,000 7,000 7,000
Total Assets 3,815,000 3,233,000 3,944,000 4,268,000

Current Liabilities 3,048,667 3,110,000 3,266,000 2,770,000


Loans 2,094,333 1,500,000 2,785,000 1,998,000
Payables 203,000 134,000 102,000 373,000
Other Current Liabilities 751,667 1,476,000 380,000 399,000
Non Current Liabilities 0 0 0 0
Shareholders Funds 766,000 123,000 678,000 1,497,000
Total Shareh. Funds & Liab. 3,815,000 3,233,000 3,944,000 4,268,000

Intensity Variables
Beginning Inventory 1,184,667 892,000 1,252,000 1,410,000
Net Stated Inventory 892,333 533,000 892,000 1,252,000
Average Inventory 1,038,500 712,500 1,072,000 1,331,000

Beginning Receivables 365,000 373,000 350,000 372,000


Net Accounts Receivables 397,000 468,000 373,000 350,000
Average Receivables 381,000 420,500 361,500 361,000

Beginning PPE 2,650,667 2,663,000 2,653,000 2,636,000


Net Property, Plant & Equipment 2,503,000 2,193,000 2,663,000 2,653,000
Average PPE 2,576,833 2,428,000 2,658,000 2,644,500

Beginning Payables 231,667 102,000 373,000 220,000


Trade Payables 203,000 134,000 102,000 373,000
Average Payables 217,333 118,000 237,500 296,500

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -17.23 -27.51 -25.46 3.21
Costs] (%)

Ratios

31/12/2018 31/12/2017
12 months 12 months
th KRW th KRW
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.313 0.486 0.465


Inventory / Sales 0.313 0.486 0.465
Inventory / Total Operating Costs 0.227 0.362 0.480
Inventory / Other Operating Expenses 0.673 1.084 1.045
Inventory / Other operating expenses cont. 0.673 1.083 1.045
Receivables / Operating Revenue (Turnover) 0.185 0.164 0.126
Receivables / Sales 0.185 0.164 0.126
Receivables / Total Operating Costs 0.134 0.122 0.130
Receivables / Other Operating Expenses 0.397 0.366 0.283

Payables / Operating Revenue (Turnover) 0.052 0.108 0.104


Payables / Sales 0.052 0.108 0.104
Payables / Total Operating Costs 0.038 0.080 0.107
Payables / Other Operating Expenses 0.111 0.240 0.233
Payables / Other operating expenses cont. 0.111 0.240 0.233

PPE / Operating Revenue (Turover) 1.066 1.205 0.925


PPE / Sales 1.066 1.205 0.925
PPE / Total Operating Costs 0.773 0.899 0.954
PPE / Other Operating Expenses 2.293 2.688 2.076
PPE / Other operating expenses cont. 2.293 2.685 2.076

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months

th KRW
Local GAAP

2,860,000
2,860,000
1,497,000
1,363,000
1,274,000
89,000
2,000

1,497,000

1,608,000
1,252,000
350,000
7,000
2,660,000
0
2,653,000
7,000
4,268,000

2,770,000
1,998,000
373,000
399,000
0
1,497,000
4,268,000

1,410,000
1,252,000
1,331,000

372,000
350,000
361,000

2,636,000
2,653,000
2,644,500

220,000
373,000
296,500

3.21

31/12/2016
12 months
th KRW
Local GAAP

0.465
0.465
0.480
1.045
1.045
0.126
0.126
0.130
0.283

0.104
0.104
0.107
0.233
0.233

0.925
0.925
0.954
2.076
2.076
JAI Laxmi Agro Foods Private Limited

Unconsolidated accounts

JAI Laxmi Agro Foods Private Limited

India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Food, beverages and tobacco products (Percentage of Activity: 100%).

Trade description (Original language)

Number of employees :n.a. (2019)

BvD ID number
IN0003962506

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 171,429 203,672 121,185 189,431
Sales 171,027 203,274 120,697 189,111
Costs of Goods Sold 109,838 122,952 68,111 138,451
Gross Profit 61,591 80,720 53,074 50,980
Other Operating Expenses 51,160 69,709 43,714 40,058
Operating P/L [=EBIT] 10,431 11,012 9,360 10,922
P/L for Period [=Net Income] 2,644 3,169 2,385 2,379

Material Costs 104,827 115,343 65,692 133,447

Balance Sheet
Current Assets 49,931 66,109 34,112 49,572
Inventory 19,584 35,961 10,554 12,238
Receivables 21,856 19,891 16,792 28,884
Other Current Assets 8,491 10,257 6,766 8,450
Fixed Assets 65,769 66,857 67,758 62,691
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 61,545 64,303 60,195 60,138
Other Fixed Assets 4,223 2,554 7,562 2,554
Total Assets 115,699 132,966 101,870 112,263

Current Liabilities 46,152 52,977 37,768 47,711


Loans 25,535 32,682 23,051 20,872
Payables 1,880 1,321 3,053 1,266
Other Current Liabilities 18,737 18,974 11,664 25,573
Non Current Liabilities 28,647 36,343 23,625 25,973
Shareholders Funds 40,901 43,646 40,477 38,580
Total Shareh. Funds & Liab. 115,699 132,966 101,870 112,263

Intensity Variables
Beginning Inventory 15,071 10,554 12,238 22,421
Net Stated Inventory 19,584 35,961 10,554 12,238
Average Inventory 17,328 23,258 11,396 17,329

Beginning Receivables 23,326 16,792 28,884 24,302


Net Accounts Receivables 21,856 19,891 16,792 28,884
Average Receivables 22,591 18,342 22,838 26,593

Beginning PPE 60,405 60,195 60,138 60,883


Net Property, Plant & Equipment 61,545 64,303 60,195 60,138
Average PPE 60,975 62,249 60,166 60,510

Beginning Payables 1,756 3,053 1,266 947


Trade Payables 1,880 1,321 3,053 1,266
Average Payables 1,818 2,187 2,160 1,107

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 6.48 5.72 8.37 6.12
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.114 0.094 0.091


Inventory / Sales 0.114 0.094 0.092
Inventory / Total Operating Costs 0.121 0.102 0.097
Inventory / Other Operating Expenses 0.334 0.261 0.433
Inventory / Other operating expenses cont. 0.301 0.247 0.385
Receivables / Operating Revenue (Turnover) 0.090 0.188 0.140
Receivables / Sales 0.090 0.189 0.141
Receivables / Total Operating Costs 0.095 0.204 0.149
Receivables / Other Operating Expenses 0.263 0.522 0.664

Payables / Operating Revenue (Turnover) 0.011 0.018 0.006


Payables / Sales 0.011 0.018 0.006
Payables / Total Operating Costs 0.011 0.019 0.006
Payables / Other Operating Expenses 0.031 0.049 0.028
Payables / Other operating expenses cont. 0.028 0.047 0.025

PPE / Operating Revenue (Turover) 0.306 0.496 0.319


PPE / Sales 0.306 0.498 0.320
PPE / Total Operating Costs 0.323 0.538 0.339
PPE / Other Operating Expenses 0.893 1.376 1.511
PPE / Other operating expenses cont. 0.805 1.304 1.343

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

189,431
189,111
138,451
50,980
40,058
10,922
2,379

133,447

49,572
12,238
28,884
8,450
62,691
0
60,138
2,554
112,263

47,711
20,872
1,266
25,573
25,973
38,580
112,263

22,421
12,238
17,329

24,302
28,884
26,593

60,883
60,138
60,510

947
1,266
1,107

6.12

31/03/2016
12 months
th INR
Local GAAP

0.091
0.092
0.097
0.433
0.385
0.140
0.141
0.149
0.664

0.006
0.006
0.006
0.028
0.025

0.319
0.320
0.339
1.511
1.343
Jalalabad Rice Exports Private Limited

Unconsolidated accounts

Jalalabad Rice Exports Private Limited

India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Food, beverages and tobacco products (Percentage of Activity: 100%).

Trade description (Original language)

Number of employees :n.a. (2019)

BvD ID number
IN0003999533

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 814,556 957,998 768,180 717,489
Sales 814,526 957,998 768,150 717,429
Costs of Goods Sold 671,122 794,931 623,318 595,118
Gross Profit 143,434 163,067 144,863 122,371
Other Operating Expenses 115,702 134,987 114,299 97,821
Operating P/L [=EBIT] 27,731 28,081 30,564 24,550
P/L for Period [=Net Income] 8,332 8,706 12,605 3,685

Material Costs 674,497 805,593 637,705 580,193

Balance Sheet
Current Assets 314,730 326,632 301,039 316,520
Inventory 274,274 274,028 269,465 279,330
Receivables 24,129 46,214 10,410 15,764
Other Current Assets 16,327 6,390 21,164 21,426
Fixed Assets 28,890 29,641 30,223 26,807
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 27,810 28,561 29,143 25,727
Other Fixed Assets 1,080 1,080 1,080 1,080
Total Assets 343,620 356,273 331,261 343,327

Current Liabilities 265,701 275,798 249,937 271,368


Loans 205,762 221,197 199,566 196,524
Payables 53,512 46,417 42,993 71,127
Other Current Liabilities 6,426 8,184 7,378 3,718
Non Current Liabilities 14,138 8,198 17,501 16,714
Shareholders Funds 63,782 72,277 63,824 55,245
Total Shareh. Funds & Liab. 343,620 356,273 331,261 343,327

Intensity Variables
Beginning Inventory 319,356 269,465 279,330 409,274
Net Stated Inventory 274,274 274,028 269,465 279,330
Average Inventory 296,815 271,746 274,398 344,302

Beginning Receivables 19,021 10,410 15,764 30,890


Net Accounts Receivables 24,129 46,214 10,410 15,764
Average Receivables 21,575 28,312 13,087 23,327

Beginning PPE 27,836 29,143 25,727 28,638


Net Property, Plant & Equipment 27,810 28,561 29,143 25,727
Average PPE 27,823 28,852 27,435 27,183

Beginning Payables 72,189 42,993 71,127 102,448


Trade Payables 53,512 46,417 42,993 71,127
Average Payables 62,851 44,705 57,060 86,787

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 3.52 3.02 4.14 3.54
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.284 0.357 0.480


Inventory / Sales 0.284 0.357 0.480
Inventory / Total Operating Costs 0.292 0.372 0.497
Inventory / Other Operating Expenses 2.013 2.401 3.520
Inventory / Other operating expenses cont. 2.186 2.746 3.054
Receivables / Operating Revenue (Turnover) 0.030 0.017 0.033
Receivables / Sales 0.030 0.017 0.033
Receivables / Total Operating Costs 0.030 0.018 0.034
Receivables / Other Operating Expenses 0.210 0.114 0.238

Payables / Operating Revenue (Turnover) 0.047 0.074 0.121


Payables / Sales 0.047 0.074 0.121
Payables / Total Operating Costs 0.048 0.077 0.125
Payables / Other Operating Expenses 0.331 0.499 0.887
Payables / Other operating expenses cont. 0.360 0.571 0.770

PPE / Operating Revenue (Turover) 0.030 0.036 0.038


PPE / Sales 0.030 0.036 0.038
PPE / Total Operating Costs 0.031 0.037 0.039
PPE / Other Operating Expenses 0.214 0.240 0.278
PPE / Other operating expenses cont. 0.232 0.275 0.241

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

717,489
717,429
595,118
122,371
97,821
24,550
3,685

580,193

316,520
279,330
15,764
21,426
26,807
0
25,727
1,080
343,327

271,368
196,524
71,127
3,718
16,714
55,245
343,327

409,274
279,330
344,302

30,890
15,764
23,327

28,638
25,727
27,183

102,448
71,127
86,787

3.54

31/03/2016
12 months
th INR
Local GAAP

0.480
0.480
0.497
3.520
3.054
0.033
0.033
0.034
0.238

0.121
0.121
0.125
0.887
0.770

0.038
0.038
0.039
0.278
0.241
Kaerai Thanyakij Co.,Ltd.

Consolidated accounts

Kaerai Thanyakij Co.,Ltd.


CHACHOENGSAO
Thailand
+66 038 502 164

US SIC code(s)
Primary code : -

Trade description
The company is involved in rice mills

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0245548000703

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 59,434 32,445 67,763 78,095
Sales 59,422 32,410 67,762 78,095
Costs of Goods Sold 56,183 31,086 63,933 73,529
Gross Profit 3,252 1,359 3,830 4,566
Other Operating Expenses 3,484 3,131 3,468 3,854
Operating P/L [=EBIT] -233 -1,772 362 712
P/L for Period [=Net Income] -309 -1,772 290 554

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 23,115 21,184 21,344 26,816
Inventory 17,322 5,964 19,659 26,344
Receivables 25 36 4 35
Other Current Assets 5,767 15,184 1,681 437
Fixed Assets 16,435 14,679 16,431 18,194
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 16,435 14,679 16,431 18,194
Other Fixed Assets 0 0 0 0
Total Assets 39,549 35,863 37,775 45,010

Current Liabilities 2,756 134 304 7,829


Loans 2,500 0 0 7,500
Payables 214 116 254 272
Other Current Liabilities 42 18 50 57
Non Current Liabilities 10 29 0 0
Shareholders Funds 36,784 35,699 37,470 37,182
Total Shareh. Funds & Liab. 39,549 35,862 37,774 45,011

Intensity Variables
Beginning Inventory 23,188 19,659 26,344 23,561
Net Stated Inventory 17,322 5,964 19,659 26,344
Average Inventory 20,255 12,812 23,002 24,953

Beginning Receivables 40 4 35 80
Net Accounts Receivables 25 36 4 35
Average Receivables 32 20 20 58

Beginning PPE 18,198 16,431 18,194 19,970


Net Property, Plant & Equipment 16,435 14,679 16,431 18,194
Average PPE 17,317 15,555 17,313 19,082

Beginning Payables 438 254 272 788


Trade Payables 214 116 254 272
Average Payables 326 185 263 530

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -0.39 -5.18 0.54 0.92
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.395 0.339 0.320


Inventory / Sales 0.395 0.339 0.320
Inventory / Total Operating Costs 0.374 0.341 0.322
Inventory / Other Operating Expenses 4.092 6.632 6.474
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.001 0.000 0.001
Receivables / Sales 0.001 0.000 0.001
Receivables / Total Operating Costs 0.001 0.000 0.001
Receivables / Other Operating Expenses 0.006 0.006 0.015

Payables / Operating Revenue (Turnover) 0.006 0.004 0.007


Payables / Sales 0.006 0.004 0.007
Payables / Total Operating Costs 0.005 0.004 0.007
Payables / Other Operating Expenses 0.059 0.076 0.138
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.479 0.255 0.244


PPE / Sales 0.480 0.255 0.244
PPE / Total Operating Costs 0.455 0.257 0.247
PPE / Other Operating Expenses 4.968 4.992 4.951
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

78,095
78,095
73,529
4,566
3,854
712
554

n.a.

26,816
26,344
35
437
18,194
0
18,194
0
45,010

7,829
7,500
272
57
0
37,182
45,011

23,561
26,344
24,953

80
35
58

19,970
18,194
19,082

788
272
530

0.92

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.320
0.320
0.322
6.474
0.000
0.001
0.001
0.001
0.015

0.007
0.007
0.007
0.138
0.000

0.244
0.244
0.247
4.951
0.000
Kaewta Rice Mill Company Limited

Consolidated accounts

Kaewta Rice Mill Company Limited


KROK PHRA, NAKHON SAWAN
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company's principal activity - Rice Milling .

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0605556000055

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 550 738 556 356
Sales 503 738 486 286
Costs of Goods Sold 206 307 205 106
Gross Profit 344 431 351 250
Other Operating Expenses 65 56 59 80
Operating P/L [=EBIT] 279 375 292 170
P/L for Period [=Net Income] 275 364 292 170

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 4,844 5,008 4,681 4,842
Inventory 9 0 28 0
Receivables 3,667 4,000 3,500 3,500
Other Current Assets 1,168 1,008 1,153 1,342
Fixed Assets 1,038 1,220 1,172 723
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 1,038 1,220 1,172 723
Other Fixed Assets 0 0 0 0
Total Assets 5,882 6,228 5,853 5,565

Current Liabilities 10 16 5 8
Loans n.a. n.a. n.a. n.a.
Payables 10 16 5 8
Other Current Liabilities n.a. n.a. n.a. n.a.
Non Current Liabilities 0 0 0 0
Shareholders Funds 5,872 6,211 5,848 5,557
Total Shareh. Funds & Liab. 5,882 6,227 5,853 5,565

Intensity Variables
Beginning Inventory 9 28 0 0
Net Stated Inventory 9 0 28 0
Average Inventory 9 14 14 0

Beginning Receivables 3,500 3,500 3,500 3,500


Net Accounts Receivables 3,667 4,000 3,500 3,500
Average Receivables 3,583 3,750 3,500 3,500

Beginning PPE 885 1,172 723 761


Net Property, Plant & Equipment 1,038 1,220 1,172 723
Average PPE 962 1,196 948 742

Beginning Payables 4 5 8 0
Trade Payables 10 16 5 8
Average Payables 7 11 7 4

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 102.95 103.31 110.61 91.40
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.019 0.025 0.000


Inventory / Sales 0.019 0.029 0.000
Inventory / Total Operating Costs 0.039 0.053 0.000
Inventory / Other Operating Expenses 0.250 0.237 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 5.081 6.295 9.831
Receivables / Sales 5.081 7.202 12.238
Receivables / Total Operating Costs 10.331 13.258 18.817
Receivables / Other Operating Expenses 66.964 59.322 43.750

Payables / Operating Revenue (Turnover) 0.014 0.012 0.011


Payables / Sales 0.014 0.013 0.014
Payables / Total Operating Costs 0.029 0.025 0.022
Payables / Other Operating Expenses 0.188 0.110 0.050
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 1.621 1.704 2.084


PPE / Sales 1.621 1.950 2.594
PPE / Total Operating Costs 3.295 3.589 3.989
PPE / Other Operating Expenses 21.357 16.059 9.275
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

356
286
106
250
80
170
170

n.a.

4,842
0
3,500
1,342
723
0
723
0
5,565

8
n.a.
8
n.a.
0
5,557
5,565

0
0
0

3,500
3,500
3,500

761
723
742

0
8
4

91.40

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.000
0.000
0.000
0.000
0.000
9.831
12.238
18.817
43.750

0.011
0.014
0.022
0.050
0.000

2.084
2.594
3.989
9.275
0.000
Kaserchock Company Limited

Consolidated accounts

Kaserchock Company Limited


KO KHA, LAMPANG
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company's principal activity - Rice Milling .

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0525556000145

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 508,130 570,243 524,920 429,228
Sales 507,947 570,235 524,568 429,037
Costs of Goods Sold 468,401 515,494 484,785 404,923
Gross Profit 39,730 54,749 40,135 24,305
Other Operating Expenses 17,744 31,925 9,319 11,987
Operating P/L [=EBIT] 21,986 22,824 30,816 12,318
P/L for Period [=Net Income] 15,901 17,908 24,140 5,655

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 103,925 87,193 129,843 94,739
Inventory 41,654 33,660 82,560 8,742
Receivables 33,332 51,831 40,371 7,795
Other Current Assets 28,939 1,702 6,912 78,202
Fixed Assets 81,474 117,374 64,916 62,132
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 81,474 117,374 64,916 62,132
Other Fixed Assets 0 0 0 0
Total Assets 185,399 204,567 194,759 156,871

Current Liabilities 99,872 103,375 109,336 86,905


Loans 67,328 68,831 70,475 62,678
Payables 22,940 34,031 25,525 9,264
Other Current Liabilities 9,604 513 13,336 14,963
Non Current Liabilities 25,094 21,274 22,662 31,345
Shareholders Funds 60,433 79,918 62,760 38,620
Total Shareh. Funds & Liab. 185,398 204,567 194,758 156,870

Intensity Variables
Beginning Inventory 32,061 82,560 8,742 4,882
Net Stated Inventory 41,654 33,660 82,560 8,742
Average Inventory 36,858 58,110 45,651 6,812

Beginning Receivables 16,419 40,371 7,795 1,091


Net Accounts Receivables 33,332 51,831 40,371 7,795
Average Receivables 24,876 46,101 24,083 4,443

Beginning PPE 64,420 64,916 62,132 66,212


Net Property, Plant & Equipment 81,474 117,374 64,916 62,132
Average PPE 72,947 91,145 63,524 64,172

Beginning Payables 11,775 25,525 9,264 537


Trade Payables 22,940 34,031 25,525 9,264
Average Payables 17,358 29,778 17,395 4,901

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 4.52 4.17 6.24 2.95
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.102 0.087 0.016


Inventory / Sales 0.102 0.087 0.016
Inventory / Total Operating Costs 0.106 0.092 0.016
Inventory / Other Operating Expenses 1.820 4.899 0.568
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.081 0.046 0.010
Receivables / Sales 0.081 0.046 0.010
Receivables / Total Operating Costs 0.084 0.049 0.011
Receivables / Other Operating Expenses 1.444 2.584 0.371

Payables / Operating Revenue (Turnover) 0.052 0.033 0.011


Payables / Sales 0.052 0.033 0.011
Payables / Total Operating Costs 0.054 0.035 0.012
Payables / Other Operating Expenses 0.933 1.867 0.409
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.160 0.121 0.150


PPE / Sales 0.160 0.121 0.150
PPE / Total Operating Costs 0.166 0.129 0.154
PPE / Other Operating Expenses 2.855 6.817 5.353
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

429,228
429,037
404,923
24,305
11,987
12,318
5,655

n.a.

94,739
8,742
7,795
78,202
62,132
0
62,132
0
156,871

86,905
62,678
9,264
14,963
31,345
38,620
156,870

4,882
8,742
6,812

1,091
7,795
4,443

66,212
62,132
64,172

537
9,264
4,901

2.95

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.016
0.016
0.016
0.568
0.000
0.010
0.010
0.011
0.371

0.011
0.011
0.012
0.409
0.000

0.150
0.150
0.154
5.353
0.000
Kayess Flour Mills Private Limited

Unconsolidated accounts

Kayess Flour Mills Private Limited

India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Wholesale Trading (Percentage of Activity: 99.92%).

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0004324595

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 747,163 649,134 804,459 787,896
Sales 746,724 648,715 803,854 787,603
Costs of Goods Sold 680,497 582,354 736,173 722,963
Gross Profit 66,666 66,780 68,286 64,933
Other Operating Expenses 55,021 55,628 57,602 51,833
Operating P/L [=EBIT] 11,645 11,151 10,684 13,100
P/L for Period [=Net Income] 1,722 1,760 1,716 1,691

Material Costs 673,088 582,246 743,776 693,243

Balance Sheet
Current Assets 132,051 148,147 105,627 142,379
Inventory 54,571 67,192 56,526 39,996
Receivables 45,588 65,889 27,847 43,027
Other Current Assets 31,892 15,066 21,254 59,355
Fixed Assets 16,213 15,110 17,138 16,391
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 13,874 12,771 14,799 14,053
Other Fixed Assets 2,339 2,339 2,339 2,339
Total Assets 148,264 163,257 122,765 158,770

Current Liabilities 91,897 111,255 72,523 91,913


Loans 80,737 97,356 59,523 85,332
Payables 10,393 13,151 12,214 5,814
Other Current Liabilities 767 749 786 767
Non Current Liabilities 6,110 0 0 18,331
Shareholders Funds 50,257 52,002 50,242 48,526
Total Shareh. Funds & Liab. 148,264 163,257 122,765 158,770

Intensity Variables
Beginning Inventory 56,109 56,526 39,996 71,806
Net Stated Inventory 54,571 67,192 56,526 39,996
Average Inventory 55,340 61,859 48,261 55,901

Beginning Receivables 38,806 27,847 43,027 45,544


Net Accounts Receivables 45,588 65,889 27,847 43,027
Average Receivables 42,197 46,868 35,437 44,286

Beginning PPE 14,969 14,799 14,053 16,055


Net Property, Plant & Equipment 13,874 12,771 14,799 14,053
Average PPE 14,422 13,785 14,426 15,054

Beginning Payables 6,860 12,214 5,814 2,553


Trade Payables 10,393 13,151 12,214 5,814
Average Payables 8,627 12,682 9,014 4,184

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.58 1.75 1.35 1.69
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.095 0.060 0.071


Inventory / Sales 0.095 0.060 0.071
Inventory / Total Operating Costs 0.097 0.061 0.072
Inventory / Other Operating Expenses 1.112 0.838 1.078
Inventory / Other operating expenses cont. 1.110 0.965 0.685
Receivables / Operating Revenue (Turnover) 0.072 0.044 0.056
Receivables / Sales 0.072 0.044 0.056
Receivables / Total Operating Costs 0.073 0.045 0.057
Receivables / Other Operating Expenses 0.843 0.615 0.854

Payables / Operating Revenue (Turnover) 0.020 0.011 0.005


Payables / Sales 0.020 0.011 0.005
Payables / Total Operating Costs 0.020 0.011 0.005
Payables / Other Operating Expenses 0.228 0.156 0.081
Payables / Other operating expenses cont. 0.228 0.180 0.051

PPE / Operating Revenue (Turover) 0.021 0.018 0.019


PPE / Sales 0.021 0.018 0.019
PPE / Total Operating Costs 0.022 0.018 0.019
PPE / Other Operating Expenses 0.248 0.250 0.290
PPE / Other operating expenses cont. 0.247 0.289 0.185

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

787,896
787,603
722,963
64,933
51,833
13,100
1,691

693,243

142,379
39,996
43,027
59,355
16,391
0
14,053
2,339
158,770

91,913
85,332
5,814
767
18,331
48,526
158,770

71,806
39,996
55,901

45,544
43,027
44,286

16,055
14,053
15,054

2,553
5,814
4,184

1.69

31/03/2016
12 months
th INR
Local GAAP

0.071
0.071
0.072
1.078
0.685
0.056
0.056
0.057
0.854

0.005
0.005
0.005
0.081
0.051

0.019
0.019
0.019
0.290
0.185
Khonkaen Laemthong Rice Mill (1995) CO Ltd

Consolidated accounts

Khonkaen Laemthong Rice Mill (1995) CO Ltd


KHONKEAN
Thailand

US SIC code(s)
Primary code : -

Trade description
The company is involved in rice mills

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0405538000733

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 3,599 3,846 3,321 3,629
Sales 3,596 3,846 3,312 3,629
Costs of Goods Sold 2,116 2,364 1,723 2,260
Gross Profit 1,483 1,482 1,598 1,369
Other Operating Expenses 847 851 922 768
Operating P/L [=EBIT] 636 631 676 601
P/L for Period [=Net Income] 242 339 118 268

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 20,153 18,712 20,929 20,819
Inventory 19,240 18,026 19,814 19,880
Receivables 0 0 0 0
Other Current Assets 913 686 1,115 939
Fixed Assets 729 636 691 861
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 729 636 691 861
Other Fixed Assets 0 0 0 0
Total Assets 20,883 19,348 21,620 21,680

Current Liabilities 5,298 2,632 6,542 6,719


Loans 2,649 0 3,924 4,023
Payables 2,578 2,533 2,553 2,647
Other Current Liabilities 71 99 65 49
Non Current Liabilities 433 1,300 0 0
Shareholders Funds 15,151 15,416 15,077 14,960
Total Shareh. Funds & Liab. 20,882 19,348 21,619 21,679

Intensity Variables
Beginning Inventory 19,194 19,814 19,880 17,887
Net Stated Inventory 19,240 18,026 19,814 19,880
Average Inventory 19,217 18,920 19,847 18,884

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 861 691 861 1,031


Net Property, Plant & Equipment 729 636 691 861
Average PPE 795 664 776 946

Beginning Payables 1,733 2,553 2,647 0


Trade Payables 2,578 2,533 2,553 2,647
Average Payables 2,156 2,543 2,600 1,324

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 21.47 19.63 25.56 19.85
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 4.919 5.976 5.203


Inventory / Sales 4.919 5.992 5.203
Inventory / Total Operating Costs 5.885 7.504 6.236
Inventory / Other Operating Expenses 22.233 21.526 24.588
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.661 0.783 0.365


Payables / Sales 0.661 0.785 0.365
Payables / Total Operating Costs 0.791 0.983 0.437
Payables / Other Operating Expenses 2.988 2.820 1.723
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.173 0.234 0.261


PPE / Sales 0.173 0.234 0.261
PPE / Total Operating Costs 0.206 0.293 0.312
PPE / Other Operating Expenses 0.780 0.842 1.232
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

3,629
3,629
2,260
1,369
768
601
268

n.a.

20,819
19,880
0
939
861
0
861
0
21,680

6,719
4,023
2,647
49
0
14,960
21,679

17,887
19,880
18,884

0
0
0

1,031
861
946

0
2,647
1,324

19.85

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

5.203
5.203
6.236
24.588
0.000
0.000
0.000
0.000
0.000

0.365
0.365
0.437
1.723
0.000

0.261
0.261
0.312
1.232
0.000
Kieu GIA NHA Trang Limited Company

Consolidated accounts

Kieu GIA NHA Trang Limited Company


KHANH HOA
Vietnam
+84 20583528238

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Short-term accommodation activities

Trade description (Original language)

Number of employees :100 (2018)

BvD ID number
VN4201575686

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 13,826,031 13,294,631 14,099,315 14,084,146
Sales 13,826,030 13,294,630 14,099,315 14,084,146
Costs of Goods Sold 6,843,784 7,138,941 7,221,906 6,170,505
Gross Profit 6,982,247 6,155,690 6,877,409 7,913,641
Other Operating Expenses 8,249,651 7,675,013 9,206,622 7,867,317
Operating P/L [=EBIT] -1,267,404 -1,519,323 -2,329,213 46,324
P/L for Period [=Net Income] -2,341,196 -3,079,817 -3,108,934 -834,836

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 1,137,528 801,260 1,405,726 1,205,599
Inventory 269,301 311,588 244,860 251,454
Receivables 98,299 85,731 119,759 89,407
Other Current Assets 769,929 403,941 1,041,107 864,738
Fixed Assets 43,857,213 48,174,476 53,153,517 30,243,645
Intangible Fixed Assets 15,139 45,417 0 0
Tangible Fixed Assets 24,688,819 22,062,102 24,657,058 27,347,298
Other Fixed Assets 19,153,254 26,066,957 28,496,459 2,896,347
Total Assets 44,994,741 48,975,736 54,559,243 31,449,244

Current Liabilities 24,508,757 30,785,274 27,046,965 15,694,031


Loans 0 0 0 0
Payables 757,580 321,429 316,024 1,635,288
Other Current Liabilities 23,751,176 30,463,845 26,730,941 14,058,743
Non Current Liabilities 12,521,334 13,382,000 19,524,000 4,658,001
Shareholders Funds 7,964,651 4,808,462 7,988,278 11,097,212
Total Shareh. Funds & Liab. 44,994,741 48,975,736 54,559,243 31,449,244

Intensity Variables
Beginning Inventory 286,899 244,860 251,454 364,382
Net Stated Inventory 269,301 311,588 244,860 251,454
Average Inventory 278,100 278,224 248,157 307,918

Beginning Receivables 95,858 119,759 89,407 78,408


Net Accounts Receivables 98,299 85,731 119,759 89,407
Average Receivables 97,079 102,745 104,583 83,908

Beginning PPE 27,347,298 24,657,058 27,347,298 30,037,537


Net Property, Plant & Equipment 24,688,819 22,062,102 24,657,058 27,347,298
Average PPE 26,018,059 23,359,580 26,002,178 28,692,418

Beginning Payables 1,418,622 316,024 1,635,288 2,304,555


Trade Payables 757,580 321,429 316,024 1,635,288
Average Payables 1,088,101 318,727 975,656 1,969,922

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -8.40 -10.26 -14.18 0.33
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.021 0.018 0.022


Inventory / Sales 0.021 0.018 0.022
Inventory / Total Operating Costs 0.019 0.015 0.022
Inventory / Other Operating Expenses 0.036 0.027 0.039
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.008 0.007 0.006


Receivables / Sales 0.008 0.007 0.006
Receivables / Total Operating Costs 0.007 0.006 0.006
Receivables / Other Operating Expenses 0.013 0.011 0.011

Payables / Operating Revenue (Turnover) 0.024 0.069 0.140


Payables / Sales 0.024 0.069 0.140
Payables / Total Operating Costs 0.022 0.059 0.140
Payables / Other Operating Expenses 0.042 0.106 0.250
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 1.757 1.844 2.037


PPE / Sales 1.757 1.844 2.037
PPE / Total Operating Costs 1.577 1.583 2.044
PPE / Other Operating Expenses 3.044 2.824 3.647
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

14,084,146
14,084,146
6,170,505
7,913,641
7,867,317
46,324
-834,836

n.a.

1,205,599
251,454
89,407
864,738
30,243,645
0
27,347,298
2,896,347
31,449,244

15,694,031
0
1,635,288
14,058,743
4,658,001
11,097,212
31,449,244

364,382
251,454
307,918

78,408
89,407
83,908

30,037,537
27,347,298
28,692,418

2,304,555
1,635,288
1,969,922

0.33

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.022
0.022
0.022
0.039
0.000

0.006
0.006
0.006
0.011

0.140
0.140
0.140
0.250
0.000

2.037
2.037
2.044
3.647
0.000
King Green Natural Foods Joint Stock Company

Consolidated accounts

King Green Natural Foods Joint Stock Company


HO CHI MINH
Vietnam
+84 2862986000

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of rice

Trade description (Original language)

Number of employees :1 (2018)

BvD ID number
VN0313857321

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 16,455,739 37,153,980 6,323,852 3,435,474
Sales 16,455,739 37,153,980 6,323,852 3,435,474
Costs of Goods Sold 14,349,000 31,494,463 5,690,133 3,419,735
Gross Profit 2,106,739 5,659,517 633,719 15,739
Other Operating Expenses 2,692,087 5,386,458 1,332,940 791,504
Operating P/L [=EBIT] -585,348 273,059 -699,221 -775,765
P/L for Period [=Net Income] -593,603 248,154 -698,793 -775,932

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 7,211,399 11,553,213 4,779,231 5,301,753
Inventory 1,294,024 3,030,189 445,126 406,756
Receivables 1,637,250 4,065,428 655,884 190,438
Other Current Assets 4,280,125 4,457,596 3,678,221 4,704,559
Fixed Assets 125,069 375,206 0 0
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 125,069 375,206 0 0
Other Fixed Assets 0 0 0 0
Total Assets 7,336,468 11,928,419 4,779,231 5,301,753

Current Liabilities 3,703,094 8,775,622 1,255,975 1,077,685


Loans 88,133 264,400 0 0
Payables 3,037,956 8,368,496 0 745,371
Other Current Liabilities 577,005 142,726 1,255,975 332,314
Non Current Liabilities 0 0 0 0
Shareholders Funds 3,633,374 3,152,797 3,523,256 4,224,068
Total Shareh. Funds & Liab. 7,336,468 11,928,419 4,779,231 5,301,753

Intensity Variables
Beginning Inventory 283,961 445,126 406,756 0
Net Stated Inventory 1,294,024 3,030,189 445,126 406,756
Average Inventory 856,785 1,737,658 425,941 406,756

Beginning Receivables 282,107 655,884 190,438 0


Net Accounts Receivables 1,637,250 4,065,428 655,884 190,438
Average Receivables 991,418 2,360,656 423,161 190,438

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 125,069 375,206 0 0
Average PPE 62,534 187,603 0 0

Beginning Payables 248,457 0 745,371 0


Trade Payables 3,037,956 8,368,496 0 745,371
Average Payables 1,767,435 4,184,248 372,686 745,371

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -3.43 0.74 -9.96 -18.42
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.047 0.067 0.118


Inventory / Sales 0.047 0.067 0.118
Inventory / Total Operating Costs 0.047 0.061 0.097
Inventory / Other Operating Expenses 0.323 0.320 0.514
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.064 0.067 0.055


Receivables / Sales 0.064 0.067 0.055
Receivables / Total Operating Costs 0.064 0.060 0.045
Receivables / Other Operating Expenses 0.438 0.317 0.241

Payables / Operating Revenue (Turnover) 0.113 0.059 0.217


Payables / Sales 0.113 0.059 0.217
Payables / Total Operating Costs 0.113 0.053 0.177
Payables / Other Operating Expenses 0.777 0.280 0.942
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.005 0.000 0.000


PPE / Sales 0.005 0.000 0.000
PPE / Total Operating Costs 0.005 0.000 0.000
PPE / Other Operating Expenses 0.035 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
7 months
Qualif n.a.
th VND
Local GAAP
MIN

3,435,474
3,435,474
3,419,735
15,739
791,504
-775,765
-775,932

n.a.

5,301,753
406,756
190,438
4,704,559
0
0
0
0
5,301,753

1,077,685
0
745,371
332,314
0
4,224,068
5,301,753

0
406,756
406,756

0
190,438
190,438

0
0
0

0
745,371
745,371

-18.42

Qualif n.a.
31/12/2016
7 months
th VND
Local GAAP
MIN

0.118
0.118
0.097
0.514
0.000

0.055
0.055
0.045
0.241

0.217
0.217
0.177
0.942
0.000

0.000
0.000
0.000
0.000
0.000
King Milling CO Ltd

Consolidated accounts

King Milling CO Ltd


PHRA PRADAENG, SAMUTPRAKAN
Thailand
+66 2 818 3090
www.kingmilling.com

US SIC code(s)
Primary code : -

Trade description
The Company is a manufacturer of flour.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0115543000340

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Unqual Unqual
th THB th THB th THB
IFRS IFRS
AR AR
Income Statement
Operating Revenue (Turnover) 1,068,293 1,161,147 1,010,110 1,033,622
Sales 1,063,252 1,160,417 996,158 1,033,182
Costs of Goods Sold 948,938 1,051,363 874,554 920,898
Gross Profit 119,355 109,784 135,556 112,724
Other Operating Expenses 97,108 111,465 98,291 81,569
Operating P/L [=EBIT] 22,246 -1,681 37,265 31,155
P/L for Period [=Net Income] -6,895 -34,513 8,042 5,786

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 1,131,108 1,087,930 1,297,040 1,008,354
Inventory 631,453 731,857 685,976 476,526
Receivables 167,894 124,913 222,150 156,620
Other Current Assets 331,761 231,160 388,914 375,208
Fixed Assets 347,731 351,319 328,779 363,095
Intangible Fixed Assets 154 113 154 196
Tangible Fixed Assets 347,341 350,971 328,389 362,664
Other Fixed Assets 235 235 236 235
Total Assets 1,478,839 1,439,249 1,625,819 1,371,449

Current Liabilities 1,230,872 1,234,908 1,362,433 1,095,275


Loans 603,607 739,628 683,045 388,149
Payables 350,563 330,968 337,847 382,875
Other Current Liabilities 276,701 164,312 341,541 324,251
Non Current Liabilities 27,851 4,554 29,085 49,915
Shareholders Funds 220,116 199,787 234,301 226,259
Total Shareh. Funds & Liab. 1,478,839 1,439,249 1,625,819 1,371,449

Intensity Variables
Beginning Inventory 562,273 685,976 476,526 524,318
Net Stated Inventory 631,453 731,857 685,976 476,526
Average Inventory 596,863 708,917 581,251 500,422

Beginning Receivables 221,378 222,150 156,620 285,365


Net Accounts Receivables 167,894 124,913 222,150 156,620
Average Receivables 194,636 173,532 189,385 220,993

Beginning PPE 357,290 328,389 362,664 380,818


Net Property, Plant & Equipment 347,341 350,971 328,389 362,664
Average PPE 352,316 339,680 345,527 371,741

Beginning Payables 359,869 337,847 382,875 358,884


Trade Payables 350,563 330,968 337,847 382,875
Average Payables 355,216 334,408 360,361 370,880

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.13 -0.14 3.83 3.11
Costs] (%)

Ratios

Unqual Unqual
31/12/2018 31/12/2017
12 months 12 months
th THB th THB
IFRS IFRS
AR AR

Inventory / Operating revenue (Turnover) 0.611 0.575 0.484


Inventory / Sales 0.611 0.583 0.484
Inventory / Total Operating Costs 0.610 0.597 0.499
Inventory / Other Operating Expenses 6.360 5.914 6.135
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.149 0.187 0.214


Receivables / Sales 0.150 0.190 0.214
Receivables / Total Operating Costs 0.149 0.195 0.220
Receivables / Other Operating Expenses 1.557 1.927 2.709

Payables / Operating Revenue (Turnover) 0.288 0.357 0.359


Payables / Sales 0.288 0.362 0.359
Payables / Total Operating Costs 0.288 0.370 0.370
Payables / Other Operating Expenses 3.000 3.666 4.547
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.293 0.342 0.360


PPE / Sales 0.293 0.347 0.360
PPE / Total Operating Costs 0.292 0.355 0.371
PPE / Other Operating Expenses 3.047 3.515 4.557
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

1,033,622
1,033,182
920,898
112,724
81,569
31,155
5,786

n.a.

1,008,354
476,526
156,620
375,208
363,095
196
362,664
235
1,371,449

1,095,275
388,149
382,875
324,251
49,915
226,259
1,371,449

524,318
476,526
500,422

285,365
156,620
220,993

380,818
362,664
371,741

358,884
382,875
370,880

3.11

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.484
0.484
0.499
6.135
0.000

0.214
0.214
0.220
2.709

0.359
0.359
0.370
4.547
0.000

0.360
0.360
0.371
4.557
0.000
Kitchen Art Viet NAM Company Limited

Consolidated accounts

Kitchen Art Viet NAM Company Limited


HA NOI
Vietnam
+84 2466802771

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of other household products

Trade description (Original language)

Number of employees :5 (2018)

BvD ID number
VN0105609198

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 2,292,886 1,640,849 3,128,755 2,109,055
Sales 2,292,886 1,640,849 3,128,754 2,109,055
Costs of Goods Sold 1,232,102 794,217 1,694,715 1,207,374
Gross Profit 1,060,784 846,632 1,434,040 901,681
Other Operating Expenses 1,759,482 1,616,190 1,807,871 1,854,385
Operating P/L [=EBIT] -698,698 -769,558 -373,831 -952,704
P/L for Period [=Net Income] -722,263 -822,492 -387,919 -956,377

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 6,114,838 7,916,597 5,768,252 4,659,664
Inventory 2,462,202 2,968,915 2,467,405 1,950,287
Receivables 553,912 650,621 605,194 405,922
Other Current Assets 3,098,723 4,297,061 2,695,653 2,303,455
Fixed Assets 1,690,298 212,698 212,698 4,645,498
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 212,698 212,698 212,698 212,698
Other Fixed Assets 1,477,600 0 0 4,432,800
Total Assets 7,805,136 8,129,295 5,980,950 9,305,162

Current Liabilities 1,935,454 3,397,785 980,239 1,428,338


Loans 340,000 0 0 1,019,999
Payables 275,568 160,334 403,876 262,495
Other Current Liabilities 1,319,886 3,237,451 576,363 145,844
Non Current Liabilities 0 0 0 0
Shareholders Funds 5,869,682 4,731,510 5,000,711 7,876,824
Total Shareh. Funds & Liab. 7,805,136 8,129,295 5,980,950 9,305,162

Intensity Variables
Beginning Inventory 2,079,047 2,467,405 1,950,287 1,819,450
Net Stated Inventory 2,462,202 2,968,915 2,467,405 1,950,287
Average Inventory 2,270,625 2,718,160 2,208,846 1,884,869

Beginning Receivables 529,047 605,194 405,922 576,026


Net Accounts Receivables 553,912 650,621 605,194 405,922
Average Receivables 541,480 627,908 505,558 490,974

Beginning PPE 212,698 212,698 212,698 212,698


Net Property, Plant & Equipment 212,698 212,698 212,698 212,698
Average PPE 212,698 212,698 212,698 212,698

Beginning Payables 567,011 403,876 262,495 1,034,661


Trade Payables 275,568 160,334 403,876 262,495
Average Payables 421,290 282,105 333,186 648,578

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -23.36 -31.93 -10.67 -31.12
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 1.657 0.706 0.894


Inventory / Sales 1.657 0.706 0.894
Inventory / Total Operating Costs 1.128 0.631 0.616
Inventory / Other Operating Expenses 1.682 1.222 1.016
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.383 0.162 0.233


Receivables / Sales 0.383 0.162 0.233
Receivables / Total Operating Costs 0.260 0.144 0.160
Receivables / Other Operating Expenses 0.389 0.280 0.265

Payables / Operating Revenue (Turnover) 0.172 0.106 0.308


Payables / Sales 0.172 0.106 0.308
Payables / Total Operating Costs 0.117 0.095 0.212
Payables / Other Operating Expenses 0.175 0.184 0.350
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.130 0.068 0.101


PPE / Sales 0.130 0.068 0.101
PPE / Total Operating Costs 0.088 0.061 0.069
PPE / Other Operating Expenses 0.132 0.118 0.115
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

2,109,055
2,109,055
1,207,374
901,681
1,854,385
-952,704
-956,377

n.a.

4,659,664
1,950,287
405,922
2,303,455
4,645,498
0
212,698
4,432,800
9,305,162

1,428,338
1,019,999
262,495
145,844
0
7,876,824
9,305,162

1,819,450
1,950,287
1,884,869

576,026
405,922
490,974

212,698
212,698
212,698

1,034,661
262,495
648,578

-31.12

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.894
0.894
0.616
1.016
0.000

0.233
0.233
0.160
0.265

0.308
0.308
0.212
0.350
0.000

0.101
0.101
0.069
0.115
0.000
Kitroongreang Chainat Co.,Ltd.

Consolidated accounts

Kitroongreang Chainat Co.,Ltd.


MUANG CHAINAT
Thailand
+66 5 641 2030

US SIC code(s)
Primary code : -

Trade description
The Company is a rice milling.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0105518000307

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 50,815 40,307 50,667 61,470
Sales 50,815 40,307 50,667 61,470
Costs of Goods Sold 47,831 38,044 47,946 57,502
Gross Profit 2,984 2,263 2,721 3,968
Other Operating Expenses 1,617 1,279 1,361 2,210
Operating P/L [=EBIT] 1,367 984 1,360 1,758
P/L for Period [=Net Income] 561 245 639 800

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 61,731 64,154 61,908 59,132
Inventory 60,185 62,898 60,337 57,319
Receivables 0 0 0 0
Other Current Assets 1,547 1,256 1,571 1,813
Fixed Assets 25,341 23,378 25,232 27,413
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 25,268 23,305 25,159 27,340
Other Fixed Assets 73 73 73 73
Total Assets 87,072 87,532 87,140 86,545

Current Liabilities 6,331 6,508 6,500 5,986


Loans 3,264 3,505 3,472 2,814
Payables 240 215 192 312
Other Current Liabilities 2,828 2,788 2,836 2,860
Non Current Liabilities 5,351 5,257 5,119 5,676
Shareholders Funds 75,390 75,766 75,522 74,883
Total Shareh. Funds & Liab. 87,072 87,531 87,141 86,545

Intensity Variables
Beginning Inventory 39,219 60,337 57,319 0
Net Stated Inventory 60,185 62,898 60,337 57,319
Average Inventory 59,255 61,618 58,828 57,319

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 17,500 25,159 27,340 0


Net Property, Plant & Equipment 25,268 23,305 25,159 27,340
Average PPE 25,941 24,232 26,250 27,340

Beginning Payables 168 192 312 0


Trade Payables 240 215 192 312
Average Payables 256 204 252 312

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.77 2.50 2.76 2.94
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 1.529 1.161 0.932


Inventory / Sales 1.529 1.161 0.932
Inventory / Total Operating Costs 1.567 1.193 0.960
Inventory / Other Operating Expenses 48.176 43.224 25.936
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.005 0.005 0.005


Payables / Sales 0.005 0.005 0.005
Payables / Total Operating Costs 0.005 0.005 0.005
Payables / Other Operating Expenses 0.159 0.185 0.141
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.601 0.518 0.445


PPE / Sales 0.601 0.518 0.445
PPE / Total Operating Costs 0.616 0.532 0.458
PPE / Other Operating Expenses 18.946 19.287 12.371
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

61,470
61,470
57,502
3,968
2,210
1,758
800

n.a.

59,132
57,319
0
1,813
27,413
0
27,340
73
86,545

5,986
2,814
312
2,860
5,676
74,883
86,545

0
57,319
57,319

0
0
0

0
27,340
27,340

0
312
312

2.94

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.932
0.932
0.960
25.936
0.000
0.000
0.000
0.000
0.000

0.005
0.005
0.005
0.141
0.000

0.445
0.445
0.458
12.371
0.000
Komeya CO Ltd

Consolidated accounts

Komeya CO Ltd
MUANG CHIANGRAI, CHIANGRAI
Thailand

pandpkomeya.com

US SIC code(s)
Primary code : -

Trade description
The Company's principal activity - Rice Milling .

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0575542000024

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 32,413 36,030 31,795 29,415
Sales 32,385 35,994 31,771 29,389
Costs of Goods Sold 23,180 21,691 26,856 20,993
Gross Profit 9,233 14,339 4,939 8,422
Other Operating Expenses 4,634 4,735 4,902 4,266
Operating P/L [=EBIT] 4,599 9,604 37 4,156
P/L for Period [=Net Income] 3,540 7,621 -158 3,156

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 18,833 21,790 17,041 17,669
Inventory 5,056 4,949 5,210 5,010
Receivables 3,847 3,650 3,695 4,197
Other Current Assets 9,930 13,191 8,136 8,462
Fixed Assets 2,212 2,114 2,250 2,271
Intangible Fixed Assets 0 0 0 1
Tangible Fixed Assets 2,102 1,915 2,186 2,206
Other Fixed Assets 109 199 64 64
Total Assets 21,045 23,904 19,291 19,940

Current Liabilities 6,436 4,017 7,198 8,093


Loans 5,080 1,700 6,700 6,839
Payables 893 1,325 498 855
Other Current Liabilities 464 992 0 399
Non Current Liabilities 327 577 405 0
Shareholders Funds 14,282 19,309 11,689 11,847
Total Shareh. Funds & Liab. 21,045 23,903 19,292 19,940

Intensity Variables
Beginning Inventory 4,741 5,210 5,010 4,004
Net Stated Inventory 5,056 4,949 5,210 5,010
Average Inventory 4,899 5,080 5,110 4,507

Beginning Receivables 3,829 3,695 4,197 3,594


Net Accounts Receivables 3,847 3,650 3,695 4,197
Average Receivables 3,838 3,673 3,946 3,896

Beginning PPE 2,380 2,186 2,206 2,748


Net Property, Plant & Equipment 2,102 1,915 2,186 2,206
Average PPE 2,241 2,051 2,196 2,477

Beginning Payables 596 498 855 434


Trade Payables 893 1,325 498 855
Average Payables 744 912 677 645

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 16.53 36.34 0.12 16.45
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.141 0.161 0.153


Inventory / Sales 0.141 0.161 0.153
Inventory / Total Operating Costs 0.192 0.161 0.178
Inventory / Other Operating Expenses 1.073 1.042 1.056
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.102 0.124 0.132
Receivables / Sales 0.102 0.124 0.133
Receivables / Total Operating Costs 0.139 0.124 0.154
Receivables / Other Operating Expenses 0.776 0.805 0.913

Payables / Operating Revenue (Turnover) 0.025 0.021 0.022


Payables / Sales 0.025 0.021 0.022
Payables / Total Operating Costs 0.034 0.021 0.026
Payables / Other Operating Expenses 0.193 0.138 0.151
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.057 0.069 0.084


PPE / Sales 0.057 0.069 0.084
PPE / Total Operating Costs 0.078 0.069 0.098
PPE / Other Operating Expenses 0.433 0.448 0.581
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

29,415
29,389
20,993
8,422
4,266
4,156
3,156

n.a.

17,669
5,010
4,197
8,462
2,271
1
2,206
64
19,940

8,093
6,839
855
399
0
11,847
19,940

4,004
5,010
4,507

3,594
4,197
3,896

2,748
2,206
2,477

434
855
645

16.45

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.153
0.153
0.178
1.056
0.000
0.132
0.133
0.154
0.913

0.022
0.022
0.026
0.151
0.000

0.084
0.084
0.098
0.581
0.000
Kostanaiskii Melkombinat

Unconsolidated accounts

Kostanaiskii Melkombinat
KOSTANAI
Kazakhstan
+7 7142 513826

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
flour production.

Trade description (Original language)

Number of employees :234 (2018)

BvD ID number
KZ940140001185

Financial information before adjustments

Local registry filing/Unconsolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted
th KZT th KZT th KZT
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 5,502,435 5,613,539 5,579,206 5,314,560
Sales 5,272,340 5,608,758 5,169,892 5,038,370
Costs of Goods Sold 4,318,481 4,736,033 4,019,652 4,199,758
Gross Profit 1,183,954 877,506 1,559,554 1,114,802
Other Operating Expenses 612,149 661,953 901,772 272,723
Operating P/L [=EBIT] 571,805 215,553 657,782 842,079
P/L for Period [=Net Income] 515,985 150,641 613,370 783,943

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 2,653,880 2,539,144 2,847,490 2,575,007
Inventory 915,080 1,548,172 663,066 534,001
Receivables 484,023 528,890 537,856 385,324
Other Current Assets 1,254,777 462,082 1,646,568 1,655,682
Fixed Assets 996,438 849,200 971,651 1,168,463
Intangible Fixed Assets 1,346 1,028 1,227 1,784
Tangible Fixed Assets 989,415 831,141 970,424 1,166,679
Other Fixed Assets 5,677 17,031 0 0
Total Assets 3,650,318 3,388,344 3,819,141 3,743,470

Current Liabilities 2,033,874 1,941,818 2,121,209 2,038,594


Loans 1,773,570 1,865,975 1,852,586 1,602,150
Payables 204,109 20,501 205,353 386,474
Other Current Liabilities 56,194 55,342 63,270 49,970
Non Current Liabilities 2,551,566 2,076,763 2,478,810 3,099,124
Shareholders Funds -935,121 -630,237 -780,878 -1,394,248
Total Shareh. Funds & Liab. 3,650,318 3,388,344 3,819,141 3,743,470

Intensity Variables
Beginning Inventory 503,199 663,066 534,001 312,530
Net Stated Inventory 915,080 1,548,172 663,066 534,001
Average Inventory 709,139 1,105,619 598,534 423,266

Beginning Receivables 443,636 537,856 385,324 407,729


Net Accounts Receivables 484,023 528,890 537,856 385,324
Average Receivables 463,830 533,373 461,590 396,527

Beginning PPE 1,163,592 970,424 1,166,679 1,353,673


Net Property, Plant & Equipment 989,415 831,141 970,424 1,166,679
Average PPE 1,076,503 900,783 1,068,552 1,260,176

Beginning Payables 201,814 205,353 386,474 13,614


Trade Payables 204,109 20,501 205,353 386,474
Average Payables 202,962 112,927 295,914 200,044

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 11.60 3.99 13.37 18.83
Costs] (%)

Ratios

31/12/2018 31/12/2017
12 months 12 months
th KZT th KZT
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.197 0.107 0.080


Inventory / Sales 0.197 0.116 0.084
Inventory / Total Operating Costs 0.205 0.122 0.095
Inventory / Other Operating Expenses 1.670 0.664 1.552
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.095 0.083 0.075
Receivables / Sales 0.095 0.089 0.079
Receivables / Total Operating Costs 0.099 0.094 0.089
Receivables / Other Operating Expenses 0.806 0.512 1.454

Payables / Operating Revenue (Turnover) 0.020 0.053 0.038


Payables / Sales 0.020 0.057 0.040
Payables / Total Operating Costs 0.021 0.060 0.045
Payables / Other Operating Expenses 0.171 0.328 0.734
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.160 0.192 0.237


PPE / Sales 0.161 0.207 0.250
PPE / Total Operating Costs 0.167 0.217 0.282
PPE / Other Operating Expenses 1.361 1.185 4.621
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months

th KZT
Local GAAP

5,314,560
5,038,370
4,199,758
1,114,802
272,723
842,079
783,943

n.a.

2,575,007
534,001
385,324
1,655,682
1,168,463
1,784
1,166,679
0
3,743,470

2,038,594
1,602,150
386,474
49,970
3,099,124
-1,394,248
3,743,470

312,530
534,001
423,266

407,729
385,324
396,527

1,353,673
1,166,679
1,260,176

13,614
386,474
200,044

18.83

31/12/2016
12 months
th KZT
Local GAAP

0.080
0.084
0.095
1.552
0.000
0.075
0.079
0.089
1.454

0.038
0.040
0.045
0.734
0.000

0.237
0.250
0.282
4.621
0.000
Kunj Roller Flour Mills Private Limited

Unconsolidated accounts

Kunj Roller Flour Mills Private Limited

India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Engaged in flour milling [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :n.a. (2019)

BvD ID number
IN0013379331

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 947,309 1,095,277 934,529 812,120
Sales 946,431 1,095,186 931,987 812,120
Costs of Goods Sold 836,230 978,364 817,359 712,968
Gross Profit 111,078 116,914 117,170 99,152
Other Operating Expenses 93,704 97,345 99,737 84,031
Operating P/L [=EBIT] 17,374 19,569 17,433 15,120
P/L for Period [=Net Income] 3,181 3,113 3,307 3,123

Material Costs 835,587 978,835 816,565 711,360

Balance Sheet
Current Assets 218,751 306,177 192,764 157,314
Inventory 69,901 100,823 47,523 61,359
Receivables 102,253 164,472 93,818 48,470
Other Current Assets 46,597 40,883 51,423 47,485
Fixed Assets 45,333 45,736 42,434 47,829
Intangible Fixed Assets 8,147 11,099 6,018 7,325
Tangible Fixed Assets 34,012 31,464 33,243 37,330
Other Fixed Assets 3,174 3,174 3,174 3,174
Total Assets 264,084 351,913 235,198 205,142

Current Liabilities 128,721 213,078 91,422 81,664


Loans 93,966 133,924 83,483 64,491
Payables 32,838 75,724 6,513 16,278
Other Current Liabilities 1,917 3,431 1,426 895
Non Current Liabilities 55,556 55,851 63,904 46,914
Shareholders Funds 79,807 82,984 79,872 76,564
Total Shareh. Funds & Liab. 264,084 351,913 235,198 205,142

Intensity Variables
Beginning Inventory 65,528 47,523 61,359 87,704
Net Stated Inventory 69,901 100,823 47,523 61,359
Average Inventory 67,715 74,173 54,441 74,531

Beginning Receivables 58,426 93,818 48,470 32,990


Net Accounts Receivables 102,253 164,472 93,818 48,470
Average Receivables 80,340 129,145 71,144 40,730

Beginning PPE 34,199 33,243 37,330 32,026


Net Property, Plant & Equipment 34,012 31,464 33,243 37,330
Average PPE 34,106 32,353 35,286 34,678

Beginning Payables 9,559 6,513 16,278 5,885


Trade Payables 32,838 75,724 6,513 16,278
Average Payables 21,199 41,118 11,396 11,082

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.87 1.82 1.90 1.90
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.068 0.058 0.092


Inventory / Sales 0.068 0.058 0.092
Inventory / Total Operating Costs 0.069 0.059 0.094
Inventory / Other Operating Expenses 0.762 0.546 0.887
Inventory / Other operating expenses cont. 0.766 0.542 0.870
Receivables / Operating Revenue (Turnover) 0.118 0.076 0.050
Receivables / Sales 0.118 0.076 0.050
Receivables / Total Operating Costs 0.120 0.078 0.051
Receivables / Other Operating Expenses 1.327 0.713 0.485

Payables / Operating Revenue (Turnover) 0.038 0.012 0.014


Payables / Sales 0.038 0.012 0.014
Payables / Total Operating Costs 0.038 0.012 0.014
Payables / Other Operating Expenses 0.422 0.114 0.132
Payables / Other operating expenses cont. 0.424 0.113 0.129

PPE / Operating Revenue (Turover) 0.030 0.038 0.043


PPE / Sales 0.030 0.038 0.043
PPE / Total Operating Costs 0.030 0.038 0.044
PPE / Other Operating Expenses 0.332 0.354 0.413
PPE / Other operating expenses cont. 0.334 0.351 0.405

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

812,120
812,120
712,968
99,152
84,031
15,120
3,123

711,360

157,314
61,359
48,470
47,485
47,829
7,325
37,330
3,174
205,142

81,664
64,491
16,278
895
46,914
76,564
205,142

87,704
61,359
74,531

32,990
48,470
40,730

32,026
37,330
34,678

5,885
16,278
11,082

1.90

31/03/2016
12 months
th INR
Local GAAP

0.092
0.092
0.094
0.887
0.870
0.050
0.050
0.051
0.485

0.014
0.014
0.014
0.132
0.129

0.043
0.043
0.044
0.413
0.405
KYS Inter Rice Company Limited

Consolidated accounts

KYS Inter Rice Company Limited

Thailand

US SIC code(s)
Primary code : -

Trade description
The Company's principal activity - Rice Milling .

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0305552000487

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 38,180 59,874 26,454 28,212
Sales 36,766 59,869 22,226 28,204
Costs of Goods Sold 33,122 53,960 21,531 23,875
Gross Profit 5,058 5,914 4,923 4,337
Other Operating Expenses 4,774 5,698 4,512 4,113
Operating P/L [=EBIT] 284 216 411 224
P/L for Period [=Net Income] 266 173 400 224

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 56 50 63 54
Inventory 0 0 0 0
Receivables 0 0 0 0
Other Current Assets 56 50 63 54
Fixed Assets 4,942 5,222 5,005 4,600
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 0 0 0 0
Other Fixed Assets 4,942 5,222 5,005 4,600
Total Assets 4,998 5,272 5,068 4,654

Current Liabilities 22 48 16 3
Loans 0 0 0 0
Payables 3 5 5 0
Other Current Liabilities 19 43 11 3
Non Current Liabilities 0 0 0 0
Shareholders Funds 4,976 5,225 5,052 4,651
Total Shareh. Funds & Liab. 4,998 5,273 5,068 4,654

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 0 0 0 0
Average Inventory 0 0 0 0

Beginning Receivables 2 0 0 7
Net Accounts Receivables 0 0 0 0
Average Receivables 1 0 0 4

Beginning PPE 21 0 0 62
Net Property, Plant & Equipment 0 0 0 0
Average PPE 10 0 0 31

Beginning Payables 2 5 0 0
Trade Payables 3 5 5 0
Average Payables 3 5 3 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 0.75 0.36 1.58 0.80
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.000
Inventory / Other Operating Expenses 0.000 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.001

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.001 0.001 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.001


PPE / Sales 0.000 0.000 0.001
PPE / Total Operating Costs 0.000 0.000 0.001
PPE / Other Operating Expenses 0.000 0.000 0.008
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

28,212
28,204
23,875
4,337
4,113
224
224

n.a.

54
0
0
54
4,600
0
0
4,600
4,654

3
0
0
3
0
4,651
4,654

0
0
0

7
0
4

62
0
31

0
0
0

0.80

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.001

0.000
0.000
0.000
0.000
0.000

0.001
0.001
0.001
0.008
0.000
LAI Thieu Feed Mill Company Limited

Consolidated accounts

LAI Thieu Feed Mill Company Limited


BINH DUONG
Vietnam
+84 2743754159
laithieu.com.vn

US SIC code(s)
Primary code : -

Trade description
The Company specializes in manufacturing animal feeds.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
VN3700149709

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 2,589,937,253 2,790,195,739 2,255,384,228 2,724,231,791
Sales 2,589,937,252 2,790,195,739 2,255,384,228 2,724,231,790
Costs of Goods Sold 2,506,133,667 2,684,088,916 2,173,103,651 2,661,208,433
Gross Profit 83,803,586 106,106,823 82,280,577 63,023,358
Other Operating Expenses 47,069,409 48,534,628 47,157,427 45,516,172
Operating P/L [=EBIT] 36,734,177 57,572,195 35,123,150 17,507,186
P/L for Period [=Net Income] 3,356,536 3,684,096 2,325,390 4,060,121

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 812,772,063 1,095,047,341 794,027,631 549,241,217
Inventory 619,231,664 973,798,223 598,546,644 285,350,125
Receivables 64,171,870 25,915,899 46,586,889 120,012,823
Other Current Assets 129,368,529 95,333,219 148,894,098 143,878,269
Fixed Assets 423,624,794 549,554,890 472,345,408 248,974,085
Intangible Fixed Assets 13,242,877 16,512,936 11,507,942 11,707,753
Tangible Fixed Assets 50,713,928 41,300,515 50,934,428 59,906,840
Other Fixed Assets 359,667,990 491,741,439 409,903,038 177,359,492
Total Assets 1,236,396,857 1,644,602,231 1,266,373,039 798,215,302

Current Liabilities 638,849,607 943,602,836 569,393,489 403,552,496


Loans 407,387,921 616,208,105 365,157,772 240,797,885
Payables 95,610,773 139,269,479 80,328,277 67,234,563
Other Current Liabilities 135,850,913 188,125,252 123,907,440 95,520,048
Non Current Liabilities 208,574 295,525 160,776 169,422
Shareholders Funds 597,338,676 700,703,870 696,818,774 394,493,384
Total Shareh. Funds & Liab. 1,236,396,857 1,644,602,231 1,266,373,039 798,215,302

Intensity Variables
Beginning Inventory 369,475,256 598,546,644 285,350,125 224,529,000
Net Stated Inventory 619,231,664 973,798,223 598,546,644 285,350,125
Average Inventory 494,353,460 786,172,434 441,948,385 254,939,563

Beginning Receivables 74,175,904 46,586,889 120,012,823 55,928,000


Net Accounts Receivables 64,171,870 25,915,899 46,586,889 120,012,823
Average Receivables 69,173,887 36,251,394 83,299,856 87,970,412

Beginning PPE 62,192,756 50,934,428 59,906,840 75,737,000


Net Property, Plant & Equipment 50,713,928 41,300,515 50,934,428 59,906,840
Average PPE 56,453,342 46,117,472 55,420,634 67,821,920

Beginning Payables 49,187,613 80,328,277 67,234,563 0


Trade Payables 95,610,773 139,269,479 80,328,277 67,234,563
Average Payables 72,399,193 109,798,878 73,781,420 33,617,282

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.44 2.11 1.58 0.65
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.282 0.196 0.094


Inventory / Sales 0.282 0.196 0.094
Inventory / Total Operating Costs 0.288 0.199 0.094
Inventory / Other Operating Expenses 16.198 9.372 5.601
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.013 0.037 0.032


Receivables / Sales 0.013 0.037 0.032
Receivables / Total Operating Costs 0.013 0.038 0.033
Receivables / Other Operating Expenses 0.747 1.766 1.933

Payables / Operating Revenue (Turnover) 0.039 0.033 0.012


Payables / Sales 0.039 0.033 0.012
Payables / Total Operating Costs 0.040 0.033 0.012
Payables / Other Operating Expenses 2.262 1.565 0.739
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.017 0.025 0.025


PPE / Sales 0.017 0.025 0.025
PPE / Total Operating Costs 0.017 0.025 0.025
PPE / Other Operating Expenses 0.950 1.175 1.490
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

2,724,231,791
2,724,231,790
2,661,208,433
63,023,358
45,516,172
17,507,186
4,060,121

n.a.

549,241,217
285,350,125
120,012,823
143,878,269
248,974,085
11,707,753
59,906,840
177,359,492
798,215,302

403,552,496
240,797,885
67,234,563
95,520,048
169,422
394,493,384
798,215,302

224,529,000
285,350,125
254,939,563

55,928,000
120,012,823
87,970,412

75,737,000
59,906,840
67,821,920

0
67,234,563
33,617,282

0.65

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.094
0.094
0.094
5.601
0.000

0.032
0.032
0.033
1.933

0.012
0.012
0.012
0.739
0.000

0.025
0.025
0.025
1.490
0.000
Lakchai Thanyawanich Co.,Ltd.

Consolidated accounts

Lakchai Thanyawanich Co.,Ltd.


BANG LEN, NAKHONPATHOM
Thailand
+66 034 993 056

US SIC code(s)
Primary code : -

Trade description
The Company is a rice milling.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0735552001901

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 337,077 398,208 327,585 285,438
Sales 337,030 398,066 327,585 285,438
Costs of Goods Sold 322,689 380,157 311,331 276,579
Gross Profit 14,388 18,051 16,254 8,859
Other Operating Expenses 7,352 9,259 6,646 6,150
Operating P/L [=EBIT] 7,036 8,792 9,608 2,709
P/L for Period [=Net Income] 307 1,835 2,464 -3,378

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 86,112 84,562 94,829 78,945
Inventory 74,090 48,962 94,493 78,814
Receivables 11,696 35,088 0 0
Other Current Assets 326 512 336 131
Fixed Assets 24,631 22,959 24,812 26,123
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 22,188 20,171 22,352 24,042
Other Fixed Assets 2,443 2,788 2,460 2,081
Total Assets 110,743 107,521 119,641 105,068

Current Liabilities 85,864 68,265 102,841 86,485


Loans 82,263 67,149 98,033 81,608
Payables 0 0 0 0
Other Current Liabilities 3,600 1,116 4,808 4,877
Non Current Liabilities 18,731 27,691 12,127 16,375
Shareholders Funds 6,150 11,566 4,674 2,209
Total Shareh. Funds & Liab. 110,744 107,522 119,642 105,069

Intensity Variables
Beginning Inventory 79,606 94,493 78,814 65,512
Net Stated Inventory 74,090 48,962 94,493 78,814
Average Inventory 76,848 71,728 86,654 72,163

Beginning Receivables 0 0 0 0
Net Accounts Receivables 11,696 35,088 0 0
Average Receivables 5,848 17,544 0 0

Beginning PPE 22,946 22,352 24,042 22,445


Net Property, Plant & Equipment 22,188 20,171 22,352 24,042
Average PPE 22,567 21,262 23,197 23,244

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.13 2.26 3.02 0.96
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.180 0.265 0.253


Inventory / Sales 0.180 0.265 0.253
Inventory / Total Operating Costs 0.184 0.273 0.255
Inventory / Other Operating Expenses 7.747 13.038 11.734
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.044 0.000 0.000
Receivables / Sales 0.044 0.000 0.000
Receivables / Total Operating Costs 0.045 0.000 0.000
Receivables / Other Operating Expenses 1.895 0.000 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.053 0.071 0.081


PPE / Sales 0.053 0.071 0.081
PPE / Total Operating Costs 0.055 0.073 0.082
PPE / Other Operating Expenses 2.296 3.490 3.779
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

285,438
285,438
276,579
8,859
6,150
2,709
-3,378

n.a.

78,945
78,814
0
131
26,123
0
24,042
2,081
105,068

86,485
81,608
0
4,877
16,375
2,209
105,069

65,512
78,814
72,163

0
0
0

22,445
24,042
23,244

0
0
0

0.96

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.253
0.253
0.255
11.734
0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.081
0.081
0.082
3.779
0.000
LAO Liang KEE (1976) CO Ltd

Consolidated accounts

LAO Liang KEE (1976) CO Ltd


CHIANGRAI
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company is involved in rice mills.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0525520000013

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 76,383 78,352 75,809 74,989
Sales 76,227 78,352 75,341 74,989
Costs of Goods Sold 68,735 70,704 69,138 66,362
Gross Profit 7,649 7,648 6,671 8,627
Other Operating Expenses 4,259 4,191 3,635 4,952
Operating P/L [=EBIT] 3,389 3,457 3,036 3,675
P/L for Period [=Net Income] 1,593 1,675 1,563 1,542

Material Costs 65,872 n.a. n.a. 65,872

Balance Sheet
Current Assets 62,005 78,558 51,825 55,631
Inventory 61,799 78,447 51,354 55,595
Receivables 0 0 0 0
Other Current Assets 206 111 471 36
Fixed Assets 639 1,902 6 9
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 639 1,902 6 9
Other Fixed Assets 0 0 0 0
Total Assets 62,644 80,460 51,831 55,640

Current Liabilities 39,039 55,218 28,264 33,635


Loans 38,191 54,963 26,200 33,410
Payables 702 88 1,926 93
Other Current Liabilities 146 167 138 132
Non Current Liabilities 0 0 0 0
Shareholders Funds 23,604 25,242 23,567 22,004
Total Shareh. Funds & Liab. 62,643 80,460 51,831 55,639

Intensity Variables
Beginning Inventory 59,112 51,354 55,595 70,388
Net Stated Inventory 61,799 78,447 51,354 55,595
Average Inventory 60,456 64,901 53,475 62,992

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 9 6 9 12
Net Property, Plant & Equipment 639 1,902 6 9
Average PPE 324 954 8 11

Beginning Payables 686 1,926 93 40


Trade Payables 702 88 1,926 93
Average Payables 694 1,007 1,010 67

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 4.64 4.62 4.17 5.15
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.828 0.705 0.840


Inventory / Sales 0.828 0.710 0.840
Inventory / Total Operating Costs 0.867 0.735 0.883
Inventory / Other Operating Expenses 15.486 14.711 12.720
Inventory / Other operating expenses cont. 0.000 0.000 11.575
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.013 0.013 0.001


Payables / Sales 0.013 0.013 0.001
Payables / Total Operating Costs 0.013 0.014 0.001
Payables / Other Operating Expenses 0.240 0.278 0.013
Payables / Other operating expenses cont. 0.000 0.000 0.012

PPE / Operating Revenue (Turover) 0.012 0.000 0.000


PPE / Sales 0.012 0.000 0.000
PPE / Total Operating Costs 0.013 0.000 0.000
PPE / Other Operating Expenses 0.228 0.002 0.002
PPE / Other operating expenses cont. 0.000 0.000 0.002

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

74,989
74,989
66,362
8,627
4,952
3,675
1,542

65,872

55,631
55,595
0
36
9
0
9
0
55,640

33,635
33,410
93
132
0
22,004
55,639

70,388
55,595
62,992

0
0
0

12
9
11

40
93
67

5.15

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.840
0.840
0.883
12.720
11.575
0.000
0.000
0.000
0.000

0.001
0.001
0.001
0.013
0.012

0.000
0.000
0.000
0.002
0.002
Lavanya Purefood Private Limited

Unconsolidated accounts

Lavanya Purefood Private Limited


MUZAFFARPUR
India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Engaged in the manufacture of grain mill products [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :n.a. (2019)

BvD ID number
IN0012998248

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 350,274 394,592 342,936 313,293
Sales 349,749 393,898 342,831 312,519
Costs of Goods Sold 321,379 360,651 316,496 286,992
Gross Profit 28,895 33,942 26,441 26,302
Other Operating Expenses 38,327 27,279 41,299 46,402
Operating P/L [=EBIT] -9,432 6,663 -14,858 -20,101
P/L for Period [=Net Income] -23,711 184 -34,180 -37,139

Material Costs 17,546 17,546 n.a. n.a.

Balance Sheet
Current Assets 71,912 78,299 61,659 75,779
Inventory 41,034 33,353 32,204 57,545
Receivables 25,316 42,885 24,401 8,663
Other Current Assets 5,562 2,061 5,054 9,572
Fixed Assets 125,826 107,713 125,086 144,678
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 123,447 105,490 122,372 142,481
Other Fixed Assets 2,378 2,224 2,714 2,197
Total Assets 197,738 186,012 186,745 220,457

Current Liabilities 111,409 122,784 108,236 103,208


Loans 50,773 50,210 48,405 53,704
Payables 43,990 68,184 31,867 31,920
Other Current Liabilities 16,646 4,391 27,963 17,584
Non Current Liabilities 56,659 41,552 57,019 71,407
Shareholders Funds 29,669 21,675 21,491 45,841
Total Shareh. Funds & Liab. 197,738 186,012 186,745 220,457

Intensity Variables
Beginning Inventory 47,616 32,204 57,545 53,100
Net Stated Inventory 41,034 33,353 32,204 57,545
Average Inventory 44,325 32,779 44,875 55,322

Beginning Receivables 15,633 24,401 8,663 13,836


Net Accounts Receivables 25,316 42,885 24,401 8,663
Average Receivables 20,475 33,643 16,532 11,249

Beginning PPE 139,601 122,372 142,481 153,950


Net Property, Plant & Equipment 123,447 105,490 122,372 142,481
Average PPE 131,524 113,931 132,426 148,216

Beginning Payables 26,463 31,867 31,920 15,602


Trade Payables 43,990 68,184 31,867 31,920
Average Payables 35,227 50,026 31,893 23,761

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -2.62 1.72 -4.15 -6.03
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.083 0.131 0.177


Inventory / Sales 0.083 0.131 0.177
Inventory / Total Operating Costs 0.084 0.125 0.166
Inventory / Other Operating Expenses 1.202 1.087 1.192
Inventory / Other operating expenses cont. 0.088 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.085 0.048 0.036
Receivables / Sales 0.085 0.048 0.036
Receivables / Total Operating Costs 0.087 0.046 0.034
Receivables / Other Operating Expenses 1.233 0.400 0.242

Payables / Operating Revenue (Turnover) 0.127 0.093 0.076


Payables / Sales 0.127 0.093 0.076
Payables / Total Operating Costs 0.129 0.089 0.071
Payables / Other Operating Expenses 1.834 0.772 0.512
Payables / Other operating expenses cont. 0.135 0.000 0.000

PPE / Operating Revenue (Turover) 0.289 0.386 0.473


PPE / Sales 0.289 0.386 0.474
PPE / Total Operating Costs 0.294 0.370 0.445
PPE / Other Operating Expenses 4.177 3.207 3.194
PPE / Other operating expenses cont. 0.308 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

313,293
312,519
286,992
26,302
46,402
-20,101
-37,139

n.a.

75,779
57,545
8,663
9,572
144,678
0
142,481
2,197
220,457

103,208
53,704
31,920
17,584
71,407
45,841
220,457

53,100
57,545
55,322

13,836
8,663
11,249

153,950
142,481
148,216

15,602
31,920
23,761

-6.03

31/03/2016
12 months
th INR
Local GAAP

0.177
0.177
0.166
1.192
0.000
0.036
0.036
0.034
0.242

0.076
0.076
0.071
0.512
0.000

0.473
0.474
0.445
3.194
0.000
Leoline Foods Private Limited

Unconsolidated accounts

Leoline Foods Private Limited


PATNA
India

leofood.in

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Food, beverages and tobacco products

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0014691721

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 19,846 57,936 1,095 508
Sales 18,845 56,226 309 0
Costs of Goods Sold 9,530 28,522 69 0
Gross Profit 10,316 29,414 1,026 508
Other Operating Expenses 9,449 25,688 2,265 394
Operating P/L [=EBIT] 867 3,727 -1,240 114
P/L for Period [=Net Income] -380 -144 -1,109 114

Material Costs 18,181 34,733 1,628 n.a.

Balance Sheet
Current Assets 28,898 37,449 13,445 35,801
Inventory 6,762 16,969 3,318 0
Receivables 1,280 3,531 309 0
Other Current Assets 20,856 16,949 9,818 35,801
Fixed Assets 163,267 181,345 178,763 129,694
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 114,960 166,067 175,066 3,745
Other Fixed Assets 48,307 15,277 3,697 125,948
Total Assets 192,165 218,794 192,207 165,495

Current Liabilities 35,966 52,995 31,991 22,913


Loans 10,178 19,865 10,670 0
Payables 7,944 16,118 7,713 0
Other Current Liabilities 17,844 17,012 13,608 22,913
Non Current Liabilities 109,231 119,297 113,571 94,826
Shareholders Funds 46,968 46,502 46,646 47,756
Total Shareh. Funds & Liab. 192,165 218,794 192,207 165,495

Intensity Variables
Beginning Inventory 1,106 3,318 0 0
Net Stated Inventory 6,762 16,969 3,318 0
Average Inventory 3,934 10,143 1,659 0

Beginning Receivables 103 309 0 0


Net Accounts Receivables 1,280 3,531 309 0
Average Receivables 691 1,920 154 0

Beginning PPE 59,604 175,066 3,745 0


Net Property, Plant & Equipment 114,960 166,067 175,066 3,745
Average PPE 87,906 170,567 89,406 3,745

Beginning Payables 2,571 7,713 0 0


Trade Payables 7,944 16,118 7,713 0
Average Payables 5,257 11,916 3,856 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 4.57 6.87 -53.09 29.07
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.175 1.515 0.000


Inventory / Sales 0.180 5.373 0.000
Inventory / Total Operating Costs 0.187 0.711 0.000
Inventory / Other Operating Expenses 0.395 0.732 0.000
Inventory / Other operating expenses cont. 0.521 2.348 0.000
Receivables / Operating Revenue (Turnover) 0.033 0.141 0.000
Receivables / Sales 0.034 0.500 0.000
Receivables / Total Operating Costs 0.035 0.066 0.000
Receivables / Other Operating Expenses 0.075 0.068 0.000

Payables / Operating Revenue (Turnover) 0.206 3.522 0.000


Payables / Sales 0.212 12.489 0.000
Payables / Total Operating Costs 0.220 1.652 0.000
Payables / Other Operating Expenses 0.464 1.702 0.000
Payables / Other operating expenses cont. 0.612 5.459 0.000

PPE / Operating Revenue (Turover) 2.944 81.642 7.373


PPE / Sales 3.034 289.527 0.000
PPE / Total Operating Costs 3.146 38.296 9.516
PPE / Other Operating Expenses 6.640 39.469 9.518
PPE / Other operating expenses cont. 8.758 126.547 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

508
0
0
508
394
114
114

n.a.

35,801
0
0
35,801
129,694
0
3,745
125,948
165,495

22,913
0
0
22,913
94,826
47,756
165,495

0
0
0

0
0
0

0
3,745
3,745

0
0
0

29.07

31/03/2016
12 months
th INR
Local GAAP

0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

7.373
0.000
9.516
9.518
0.000
Lien HWA Industrial Corp.

Unconsolidated accounts

Lien HWA Industrial Corp.


TAIPEI CITY
Taiwan
+886 02-2786-1188
www.lhic.com.tw

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
1. Manufacturing and sales of flour, oatmeal, spaghetti and pizza,2. Sales and rental of land and houses

Trade description (Original language)

Number of employees :287 (2018)

BvD ID number
TW11996904

Financial information before adjustments

Local registry filing/Unconsolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted
th TWD th TWD th TWD
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 3,991,108 3,995,942 3,900,109 4,077,274
Sales 3,688,982 3,678,983 3,616,010 3,771,954
Costs of Goods Sold 3,108,088 3,300,660 2,994,417 3,029,188
Gross Profit 883,020 695,282 905,692 1,048,086
Other Operating Expenses 301,404 269,073 309,502 325,638
Operating P/L [=EBIT] 581,616 426,209 596,190 722,448
P/L for Period [=Net Income] 2,534,856 2,476,292 2,974,027 2,154,248

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 2,084,249 2,321,159 2,156,462 1,775,125
Inventory 704,337 709,165 819,088 584,758
Receivables 945,399 1,119,214 939,014 777,969
Other Current Assets 434,513 492,780 398,360 412,398
Fixed Assets 26,472,798 27,897,642 27,275,588 24,245,163
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 1,232,302 1,332,629 1,256,681 1,107,595
Other Fixed Assets 25,240,496 26,565,013 26,018,907 23,137,568
Total Assets 28,557,046 30,218,801 29,432,050 26,020,288

Current Liabilities 3,584,687 4,495,097 3,048,077 3,210,886


Loans 3,289,767 4,249,900 2,769,709 2,849,693
Payables 35,687 37,897 32,582 36,583
Other Current Liabilities 259,232 207,300 245,786 324,610
Non Current Liabilities 1,037,962 1,173,611 1,164,509 775,767
Shareholders Funds 23,934,397 24,550,093 25,219,464 22,033,635
Total Shareh. Funds & Liab. 28,557,046 30,218,801 29,432,050 26,020,288

Intensity Variables
Beginning Inventory 698,435 819,088 584,758 691,460
Net Stated Inventory 704,337 709,165 819,088 584,758
Average Inventory 701,386 764,127 701,923 638,109

Beginning Receivables 806,956 939,014 777,969 703,884


Net Accounts Receivables 945,399 1,119,214 939,014 777,969
Average Receivables 876,177 1,029,114 858,492 740,927

Beginning PPE 1,166,754 1,256,681 1,107,595 1,135,986


Net Property, Plant & Equipment 1,232,302 1,332,629 1,256,681 1,107,595
Average PPE 1,199,528 1,294,655 1,182,138 1,121,791

Beginning Payables 34,455 32,582 36,583 34,199


Trade Payables 35,687 37,897 32,582 36,583
Average Payables 35,071 35,240 34,583 35,391

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 17.06 11.94 18.04 21.53
Costs] (%)

Ratios

31/12/2018 31/12/2017
12 months 12 months
th TWD th TWD
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.191 0.180 0.157


Inventory / Sales 0.208 0.194 0.169
Inventory / Total Operating Costs 0.214 0.212 0.190
Inventory / Other Operating Expenses 2.840 2.268 1.960
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.258 0.220 0.182
Receivables / Sales 0.280 0.237 0.196
Receivables / Total Operating Costs 0.288 0.260 0.221
Receivables / Other Operating Expenses 3.825 2.774 2.275

Payables / Operating Revenue (Turnover) 0.009 0.009 0.009


Payables / Sales 0.010 0.010 0.009
Payables / Total Operating Costs 0.010 0.010 0.011
Payables / Other Operating Expenses 0.131 0.112 0.109
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.324 0.303 0.275


PPE / Sales 0.352 0.327 0.297
PPE / Total Operating Costs 0.363 0.358 0.334
PPE / Other Operating Expenses 4.812 3.819 3.445
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


uses

31/12/2016
12 months

th TWD
Local GAAP

4,077,274
3,771,954
3,029,188
1,048,086
325,638
722,448
2,154,248

n.a.

1,775,125
584,758
777,969
412,398
24,245,163
0
1,107,595
23,137,568
26,020,288

3,210,886
2,849,693
36,583
324,610
775,767
22,033,635
26,020,288

691,460
584,758
638,109

703,884
777,969
740,927

1,135,986
1,107,595
1,121,791

34,199
36,583
35,391

21.53

31/12/2016
12 months
th TWD
Local GAAP

0.157
0.169
0.190
1.960
0.000
0.182
0.196
0.221
2.275

0.009
0.009
0.011
0.109
0.000

0.275
0.297
0.334
3.445
0.000
Love Kush Foods Private Limited

Unconsolidated accounts

Love Kush Foods Private Limited

India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Food, beverages and tobacco products (Percentage of Activity: 94.5%).

Trade description (Original language)

Number of employees :n.a. (2019)

BvD ID number
IN0007529558

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 746,834 1,107,255 589,684 543,563
Sales 743,268 1,107,054 588,172 534,578
Costs of Goods Sold 627,226 978,990 467,812 434,875
Gross Profit 119,608 128,266 121,871 108,688
Other Operating Expenses 90,532 97,702 94,498 79,395
Operating P/L [=EBIT] 29,076 30,563 27,373 29,293
P/L for Period [=Net Income] 3,580 2,383 1,676 6,681

Material Costs 642,593 1,056,508 473,696 397,573

Balance Sheet
Current Assets 357,839 427,369 402,116 244,032
Inventory 317,766 384,630 373,705 194,964
Receivables 13,636 19,947 2,228 18,733
Other Current Assets 26,437 22,792 26,183 30,335
Fixed Assets 36,910 33,498 37,520 39,711
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 34,459 31,688 34,591 37,097
Other Fixed Assets 2,451 1,810 2,928 2,614
Total Assets 394,749 460,868 439,635 283,743

Current Liabilities 322,854 392,298 365,005 211,259


Loans 262,203 301,959 302,359 182,291
Payables 53,314 84,446 53,112 22,382
Other Current Liabilities 7,338 5,892 9,535 6,586
Non Current Liabilities 16,702 11,763 19,559 18,783
Shareholders Funds 55,193 56,808 55,071 53,701
Total Shareh. Funds & Liab. 394,749 460,868 439,635 283,743

Intensity Variables
Beginning Inventory 256,083 373,705 194,964 199,581
Net Stated Inventory 317,766 384,630 373,705 194,964
Average Inventory 286,925 379,167 284,334 197,272

Beginning Receivables 18,149 2,228 18,733 33,486


Net Accounts Receivables 13,636 19,947 2,228 18,733
Average Receivables 15,893 11,088 10,480 26,109

Beginning PPE 35,799 34,591 37,097 35,709


Net Property, Plant & Equipment 34,459 31,688 34,591 37,097
Average PPE 35,129 33,140 35,844 36,403

Beginning Payables 41,255 53,112 22,382 48,270


Trade Payables 53,314 84,446 53,112 22,382
Average Payables 47,284 68,779 37,747 35,326

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 4.05 2.84 4.87 5.70
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.342 0.482 0.363


Inventory / Sales 0.343 0.483 0.369
Inventory / Total Operating Costs 0.352 0.506 0.384
Inventory / Other Operating Expenses 3.881 3.009 2.485
Inventory / Other operating expenses cont. 18.786 3.209 1.690
Receivables / Operating Revenue (Turnover) 0.010 0.018 0.048
Receivables / Sales 0.010 0.018 0.049
Receivables / Total Operating Costs 0.010 0.019 0.051
Receivables / Other Operating Expenses 0.113 0.111 0.329

Payables / Operating Revenue (Turnover) 0.062 0.064 0.065


Payables / Sales 0.062 0.064 0.066
Payables / Total Operating Costs 0.064 0.067 0.069
Payables / Other Operating Expenses 0.704 0.399 0.445
Payables / Other operating expenses cont. 3.408 0.426 0.303

PPE / Operating Revenue (Turover) 0.030 0.061 0.067


PPE / Sales 0.030 0.061 0.068
PPE / Total Operating Costs 0.031 0.064 0.071
PPE / Other Operating Expenses 0.339 0.379 0.459
PPE / Other operating expenses cont. 1.642 0.404 0.312

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

543,563
534,578
434,875
108,688
79,395
29,293
6,681

397,573

244,032
194,964
18,733
30,335
39,711
0
37,097
2,614
283,743

211,259
182,291
22,382
6,586
18,783
53,701
283,743

199,581
194,964
197,272

33,486
18,733
26,109

35,709
37,097
36,403

48,270
22,382
35,326

5.70

31/03/2016
12 months
th INR
Local GAAP

0.363
0.369
0.384
2.485
1.690
0.048
0.049
0.051
0.329

0.065
0.066
0.069
0.445
0.303

0.067
0.068
0.071
0.459
0.312
LS Rice Exports Private Limited

Unconsolidated accounts

LS Rice Exports Private Limited


SAMANA
India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Food, beverages and tobacco products (Percentage of Activity: 100%).

Trade description (Original language)

Number of employees :n.a. (2019)

BvD ID number
IN0007532941

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 518,495 613,159 465,794 476,530
Sales 517,088 611,637 464,210 475,418
Costs of Goods Sold 437,771 521,327 386,364 405,622
Gross Profit 80,724 91,833 79,430 70,909
Other Operating Expenses 68,917 72,560 76,904 57,288
Operating P/L [=EBIT] 11,807 19,272 2,526 13,621
P/L for Period [=Net Income] 1,780 3,272 1,152 915

Material Costs 410,712 488,212 375,733 368,190

Balance Sheet
Current Assets 167,620 224,500 179,463 98,897
Inventory 78,305 166,110 0 68,804
Receivables 16,987 35,798 6,002 9,162
Other Current Assets 72,328 22,592 173,461 20,931
Fixed Assets 33,316 29,804 32,755 37,389
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 32,102 28,594 31,585 36,129
Other Fixed Assets 1,213 1,210 1,170 1,260
Total Assets 200,936 254,304 212,218 136,286

Current Liabilities 132,902 188,113 142,237 68,357


Loans 93,508 117,247 107,434 55,843
Payables 30,148 64,111 22,758 3,575
Other Current Liabilities 9,247 6,755 12,045 8,940
Non Current Liabilities 22,673 18,874 25,033 24,113
Shareholders Funds 45,360 47,317 44,948 43,816
Total Shareh. Funds & Liab. 200,936 254,304 212,218 136,286

Intensity Variables
Beginning Inventory 78,746 0 68,804 167,433
Net Stated Inventory 78,305 166,110 0 68,804
Average Inventory 78,525 83,055 34,402 118,118

Beginning Receivables 7,882 6,002 9,162 8,481


Net Accounts Receivables 16,987 35,798 6,002 9,162
Average Receivables 12,435 20,900 7,582 8,822

Beginning PPE 36,137 31,585 36,129 40,697


Net Property, Plant & Equipment 32,102 28,594 31,585 36,129
Average PPE 34,120 30,089 33,857 38,413

Beginning Payables 27,644 22,758 3,575 56,598


Trade Payables 30,148 64,111 22,758 3,575
Average Payables 28,896 43,435 13,166 30,086

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.33 3.25 0.55 2.94
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.135 0.074 0.248


Inventory / Sales 0.136 0.074 0.248
Inventory / Total Operating Costs 0.140 0.074 0.255
Inventory / Other Operating Expenses 1.145 0.447 2.062
Inventory / Other operating expenses cont. 0.786 0.393 1.247
Receivables / Operating Revenue (Turnover) 0.034 0.016 0.019
Receivables / Sales 0.034 0.016 0.019
Receivables / Total Operating Costs 0.035 0.016 0.019
Receivables / Other Operating Expenses 0.288 0.099 0.154

Payables / Operating Revenue (Turnover) 0.071 0.028 0.063


Payables / Sales 0.071 0.028 0.063
Payables / Total Operating Costs 0.073 0.028 0.065
Payables / Other Operating Expenses 0.599 0.171 0.525
Payables / Other operating expenses cont. 0.411 0.150 0.318

PPE / Operating Revenue (Turover) 0.049 0.073 0.081


PPE / Sales 0.049 0.073 0.081
PPE / Total Operating Costs 0.051 0.073 0.083
PPE / Other Operating Expenses 0.415 0.440 0.671
PPE / Other operating expenses cont. 0.285 0.387 0.406

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

476,530
475,418
405,622
70,909
57,288
13,621
915

368,190

98,897
68,804
9,162
20,931
37,389
0
36,129
1,260
136,286

68,357
55,843
3,575
8,940
24,113
43,816
136,286

167,433
68,804
118,118

8,481
9,162
8,822

40,697
36,129
38,413

56,598
3,575
30,086

2.94

31/03/2016
12 months
th INR
Local GAAP

0.248
0.248
0.255
2.062
1.247
0.019
0.019
0.019
0.154

0.063
0.063
0.065
0.525
0.318

0.081
0.081
0.083
0.671
0.406
Luong GIA Food Technology Corporation

Consolidated accounts

Luong GIA Food Technology Corporation


HO CHI MINH
Vietnam
+84 2822180047

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of food

Trade description (Original language)

Number of employees :1 (2018)

BvD ID number
VN0305444715

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 37,872,304 71,633,707 24,268,490 17,714,715
Sales 37,872,304 71,633,707 24,268,490 17,714,715
Costs of Goods Sold 34,665,891 67,651,930 21,191,199 15,154,544
Gross Profit 3,206,413 3,981,777 3,077,291 2,560,171
Other Operating Expenses 2,424,803 2,764,099 2,327,900 2,182,409
Operating P/L [=EBIT] 781,610 1,217,678 749,391 377,762
P/L for Period [=Net Income] 400,435 721,015 332,908 147,383

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 44,934,515 76,729,420 44,479,053 13,595,071
Inventory 7,806,334 14,610,329 7,704,426 1,104,248
Receivables 7,874,042 16,073,912 3,804,269 3,743,945
Other Current Assets 29,254,138 46,045,179 32,970,358 8,746,878
Fixed Assets 19,255,993 33,129,801 12,949,173 11,689,005
Intangible Fixed Assets 1,588,935 1,588,935 1,588,935 1,588,935
Tangible Fixed Assets 17,541,276 31,352,193 11,171,565 10,100,069
Other Fixed Assets 125,782 188,673 188,673 1
Total Assets 64,190,508 109,859,221 57,428,226 25,284,076

Current Liabilities 18,805,701 32,074,839 15,339,987 9,002,276


Loans 7,818,590 14,550,313 6,439,063 2,466,393
Payables 5,483,011 11,216,203 2,776,195 2,456,635
Other Current Liabilities 5,504,100 6,308,323 6,124,729 4,079,248
Non Current Liabilities 0 0 0 0
Shareholders Funds 45,384,807 77,784,382 42,088,239 16,281,800
Total Shareh. Funds & Liab. 64,190,508 109,859,221 57,428,226 25,284,076

Intensity Variables
Beginning Inventory 2,979,416 7,704,426 1,104,248 129,573
Net Stated Inventory 7,806,334 14,610,329 7,704,426 1,104,248
Average Inventory 5,392,875 11,157,378 4,404,337 616,911

Beginning Receivables 2,744,594 3,804,269 3,743,945 685,569


Net Accounts Receivables 7,874,042 16,073,912 3,804,269 3,743,945
Average Receivables 5,309,318 9,939,091 3,774,107 2,214,757

Beginning PPE 8,876,100 11,171,565 10,100,069 5,356,665


Net Property, Plant & Equipment 17,541,276 31,352,193 11,171,565 10,100,069
Average PPE 13,208,688 21,261,879 10,635,817 7,728,367

Beginning Payables 2,135,962 2,776,195 2,456,635 1,175,056


Trade Payables 5,483,011 11,216,203 2,776,195 2,456,635
Average Payables 3,809,487 6,996,199 2,616,415 1,815,846

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.11 1.73 3.19 2.18
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.156 0.181 0.035


Inventory / Sales 0.156 0.181 0.035
Inventory / Total Operating Costs 0.158 0.187 0.036
Inventory / Other Operating Expenses 4.037 1.892 0.283
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.139 0.156 0.125


Receivables / Sales 0.139 0.156 0.125
Receivables / Total Operating Costs 0.141 0.160 0.128
Receivables / Other Operating Expenses 3.596 1.621 1.015

Payables / Operating Revenue (Turnover) 0.098 0.108 0.103


Payables / Sales 0.098 0.108 0.103
Payables / Total Operating Costs 0.099 0.111 0.105
Payables / Other Operating Expenses 2.531 1.124 0.832
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.297 0.438 0.436


PPE / Sales 0.297 0.438 0.436
PPE / Total Operating Costs 0.302 0.452 0.446
PPE / Other Operating Expenses 7.692 4.569 3.541
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

17,714,715
17,714,715
15,154,544
2,560,171
2,182,409
377,762
147,383

n.a.

13,595,071
1,104,248
3,743,945
8,746,878
11,689,005
1,588,935
10,100,069
1
25,284,076

9,002,276
2,466,393
2,456,635
4,079,248
0
16,281,800
25,284,076

129,573
1,104,248
616,911

685,569
3,743,945
2,214,757

5,356,665
10,100,069
7,728,367

1,175,056
2,456,635
1,815,846

2.18

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.035
0.035
0.036
0.283
0.000

0.125
0.125
0.128
1.015

0.103
0.103
0.105
0.832
0.000

0.436
0.436
0.446
3.541
0.000
M.K.T.Interrice Company Limited

Consolidated accounts

M.K.T.Interrice Company Limited


PRASAT, SURIN
Thailand

US SIC code(s)
Primary code : -

Trade description
Engaged in rice milling [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0325556000732

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 327,781 407,173 292,286 283,883
Sales 327,024 406,948 290,251 283,872
Costs of Goods Sold 290,928 371,694 258,520 242,569
Gross Profit 36,853 35,479 33,766 41,314
Other Operating Expenses 10,760 9,385 9,462 13,434
Operating P/L [=EBIT] 26,093 26,094 24,304 27,880
P/L for Period [=Net Income] 7,036 7,515 5,738 7,856

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 341,844 344,043 364,031 317,459
Inventory 56,531 66,031 79,276 24,287
Receivables 6,072 0 18,217 0
Other Current Assets 279,241 278,012 266,538 293,172
Fixed Assets 162,760 150,105 164,156 174,018
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 162,480 149,265 164,156 174,018
Other Fixed Assets 280 840 0 0
Total Assets 504,604 494,148 528,187 491,477

Current Liabilities 267,991 278,160 293,457 232,356


Loans 170,405 250,000 261,201 15
Payables 4,727 0 14,109 73
Other Current Liabilities 92,858 28,160 18,147 232,268
Non Current Liabilities 28,447 900 27,156 57,285
Shareholders Funds 208,166 215,088 207,574 201,836
Total Shareh. Funds & Liab. 504,604 494,148 528,187 491,477

Intensity Variables
Beginning Inventory 34,521 79,276 24,287 0
Net Stated Inventory 56,531 66,031 79,276 24,287
Average Inventory 49,574 72,654 51,782 24,287

Beginning Receivables 6,072 18,217 0 0


Net Accounts Receivables 6,072 0 18,217 0
Average Receivables 6,072 9,109 9,109 0

Beginning PPE 112,725 164,156 174,018 0


Net Property, Plant & Equipment 162,480 149,265 164,156 174,018
Average PPE 166,605 156,711 169,087 174,018

Beginning Payables 4,727 14,109 73 0


Trade Payables 4,727 0 14,109 73
Average Payables 4,740 7,055 7,091 73

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 8.65 6.85 9.07 10.89
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.178 0.177 0.086


Inventory / Sales 0.179 0.178 0.086
Inventory / Total Operating Costs 0.191 0.193 0.095
Inventory / Other Operating Expenses 7.741 5.473 1.808
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.022 0.031 0.000
Receivables / Sales 0.022 0.031 0.000
Receivables / Total Operating Costs 0.024 0.034 0.000
Receivables / Other Operating Expenses 0.971 0.963 0.000

Payables / Operating Revenue (Turnover) 0.017 0.024 0.000


Payables / Sales 0.017 0.024 0.000
Payables / Total Operating Costs 0.019 0.026 0.000
Payables / Other Operating Expenses 0.752 0.749 0.005
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.385 0.578 0.613


PPE / Sales 0.385 0.583 0.613
PPE / Total Operating Costs 0.411 0.631 0.680
PPE / Other Operating Expenses 16.698 17.870 12.954
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

283,883
283,872
242,569
41,314
13,434
27,880
7,856

n.a.

317,459
24,287
0
293,172
174,018
0
174,018
0
491,477

232,356
15
73
232,268
57,285
201,836
491,477

0
24,287
24,287

0
0
0

0
174,018
174,018

0
73
73

10.89

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.086
0.086
0.095
1.808
0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.005
0.000

0.613
0.613
0.680
12.954
0.000
M.S. Rice Industries Private Limited

Unconsolidated accounts

M.S. Rice Industries Private Limited

India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Food, beverages and tobacco products (Percentage of Activity: 100%).

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0010635647

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 113,716 114,197 88,253 138,697
Sales 111,070 109,103 87,776 136,330
Costs of Goods Sold 99,786 98,568 74,977 125,814
Gross Profit 13,930 15,629 13,276 12,883
Other Operating Expenses 10,322 9,271 10,869 10,828
Operating P/L [=EBIT] 3,607 6,359 2,407 2,056
P/L for Period [=Net Income] 1,757 3,890 1,135 247

Material Costs 68,270 73,728 62,407 68,675

Balance Sheet
Current Assets 35,648 35,299 36,381 35,263
Inventory 5,128 4,445 4,049 6,890
Receivables 10,472 2,586 3,174 25,656
Other Current Assets 20,048 28,268 29,159 2,717
Fixed Assets 20,403 21,506 19,383 20,320
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 18,948 18,480 18,475 19,890
Other Fixed Assets 1,455 3,027 908 430
Total Assets 56,051 56,805 55,763 55,583

Current Liabilities 20,200 18,554 21,403 20,643


Loans 19,363 17,313 20,627 20,149
Payables 0 0 0 0
Other Current Liabilities 837 1,241 775 495
Non Current Liabilities 554 0 0 1,662
Shareholders Funds 35,297 38,251 34,361 33,278
Total Shareh. Funds & Liab. 56,051 56,805 55,763 55,583

Intensity Variables
Beginning Inventory 16,095 4,049 6,890 37,346
Net Stated Inventory 5,128 4,445 4,049 6,890
Average Inventory 10,611 4,247 5,469 22,118

Beginning Receivables 10,527 3,174 25,656 2,750


Net Accounts Receivables 10,472 2,586 3,174 25,656
Average Receivables 10,499 2,880 14,415 14,203

Beginning PPE 19,850 18,475 19,890 21,185


Net Property, Plant & Equipment 18,948 18,480 18,475 19,890
Average PPE 19,399 18,477 19,183 20,538

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 3.28 5.90 2.80 1.50
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.037 0.062 0.159


Inventory / Sales 0.039 0.062 0.162
Inventory / Total Operating Costs 0.039 0.064 0.162
Inventory / Other Operating Expenses 0.458 0.503 2.043
Inventory / Other operating expenses cont. 0.125 0.233 0.325
Receivables / Operating Revenue (Turnover) 0.025 0.163 0.102
Receivables / Sales 0.026 0.164 0.104
Receivables / Total Operating Costs 0.027 0.168 0.104
Receivables / Other Operating Expenses 0.311 1.326 1.312

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.162 0.217 0.148


PPE / Sales 0.169 0.219 0.151
PPE / Total Operating Costs 0.171 0.223 0.150
PPE / Other Operating Expenses 1.993 1.765 1.897
PPE / Other operating expenses cont. 0.542 0.818 0.302

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

138,697
136,330
125,814
12,883
10,828
2,056
247

68,675

35,263
6,890
25,656
2,717
20,320
0
19,890
430
55,583

20,643
20,149
0
495
1,662
33,278
55,583

37,346
6,890
22,118

2,750
25,656
14,203

21,185
19,890
20,538

0
0
0

1.50

31/03/2016
12 months
th INR
Local GAAP

0.159
0.162
0.162
2.043
0.325
0.102
0.104
0.104
1.312

0.000
0.000
0.000
0.000
0.000

0.148
0.151
0.150
1.897
0.302
MAA Joytara Rice Mill Private Limited

Unconsolidated accounts

MAA Joytara Rice Mill Private Limited


KOLKATA
India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Food, beverages and tobacco products (Percentage of Activity: 100%).

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0007558811

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 412,129 460,408 414,584 361,397
Sales 411,393 459,777 413,942 360,459
Costs of Goods Sold 376,221 426,078 382,697 319,889
Gross Profit 35,909 34,330 31,887 41,509
Other Operating Expenses 25,537 26,533 25,040 25,038
Operating P/L [=EBIT] 10,372 7,797 6,847 16,471
P/L for Period [=Net Income] -9,329 -29,278 880 411

Material Costs 376,221 426,078 382,697 319,889

Balance Sheet
Current Assets 158,303 161,516 158,577 154,814
Inventory 128,404 124,133 133,473 127,607
Receivables 3,949 8,217 775 2,853
Other Current Assets 25,950 29,166 24,329 24,353
Fixed Assets 72,744 61,959 72,219 84,054
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 67,309 55,597 66,722 79,609
Other Fixed Assets 5,435 6,362 5,498 4,445
Total Assets 231,047 223,475 230,796 238,868

Current Liabilities 77,629 79,194 72,870 80,823


Loans 70,204 71,291 66,057 73,263
Payables 2,600 3,827 1,086 2,886
Other Current Liabilities 4,825 4,076 5,726 4,674
Non Current Liabilities 74,128 84,217 68,584 69,582
Shareholders Funds 79,290 60,065 89,342 88,463
Total Shareh. Funds & Liab. 231,047 223,475 230,796 238,868

Intensity Variables
Beginning Inventory 124,436 133,473 127,607 112,227
Net Stated Inventory 128,404 124,133 133,473 127,607
Average Inventory 126,420 128,803 130,540 119,917

Beginning Receivables 3,187 775 2,853 5,933


Net Accounts Receivables 3,949 8,217 775 2,853
Average Receivables 3,568 4,496 1,814 4,393

Beginning PPE 78,210 66,722 79,609 88,300


Net Property, Plant & Equipment 67,309 55,597 66,722 79,609
Average PPE 72,760 61,159 73,166 83,955

Beginning Payables 2,193 1,086 2,886 2,606


Trade Payables 2,600 3,827 1,086 2,886
Average Payables 2,396 2,457 1,986 2,746

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.58 1.72 1.68 4.78
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.280 0.315 0.332


Inventory / Sales 0.280 0.315 0.333
Inventory / Total Operating Costs 0.285 0.320 0.348
Inventory / Other Operating Expenses 4.854 5.213 4.789
Inventory / Other operating expenses cont. 4.854 5.213 4.789
Receivables / Operating Revenue (Turnover) 0.010 0.004 0.012
Receivables / Sales 0.010 0.004 0.012
Receivables / Total Operating Costs 0.010 0.004 0.013
Receivables / Other Operating Expenses 0.169 0.072 0.175

Payables / Operating Revenue (Turnover) 0.005 0.005 0.008


Payables / Sales 0.005 0.005 0.008
Payables / Total Operating Costs 0.005 0.005 0.008
Payables / Other Operating Expenses 0.093 0.079 0.110
Payables / Other operating expenses cont. 0.093 0.079 0.110

PPE / Operating Revenue (Turover) 0.133 0.176 0.232


PPE / Sales 0.133 0.177 0.233
PPE / Total Operating Costs 0.135 0.179 0.243
PPE / Other Operating Expenses 2.305 2.922 3.353
PPE / Other operating expenses cont. 2.305 2.922 3.353

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

361,397
360,459
319,889
41,509
25,038
16,471
411

319,889

154,814
127,607
2,853
24,353
84,054
0
79,609
4,445
238,868

80,823
73,263
2,886
4,674
69,582
88,463
238,868

112,227
127,607
119,917

5,933
2,853
4,393

88,300
79,609
83,955

2,606
2,886
2,746

4.78

31/03/2016
12 months
th INR
Local GAAP

0.332
0.333
0.348
4.789
4.789
0.012
0.012
0.013
0.175

0.008
0.008
0.008
0.110
0.110

0.232
0.233
0.243
3.353
3.353
Madhuram Industries Private Limited

Unconsolidated accounts

Madhuram Industries Private Limited


AHMEDABAD
India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Food, beverages and tobacco products (Percentage of Activity: 100%).

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0010768836

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 662,580 720,657 700,681 566,402
Sales 660,724 719,454 698,943 563,775
Costs of Goods Sold 620,248 674,442 656,254 530,046
Gross Profit 42,333 46,215 44,427 36,355
Other Operating Expenses 23,237 27,246 24,823 17,643
Operating P/L [=EBIT] 19,095 18,969 19,604 18,713
P/L for Period [=Net Income] 3,321 3,788 3,250 2,926

Material Costs 620,248 674,442 656,254 530,046

Balance Sheet
Current Assets 203,073 188,402 232,493 188,324
Inventory 154,685 153,311 174,282 136,464
Receivables 42,742 26,757 53,624 47,846
Other Current Assets 5,645 8,335 4,586 4,014
Fixed Assets 35,914 30,348 35,598 41,796
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 35,550 29,750 35,355 41,544
Other Fixed Assets 364 598 243 252
Total Assets 238,987 218,750 268,091 230,120

Current Liabilities 141,965 124,716 169,321 131,859


Loans 127,164 117,098 136,676 127,717
Payables 13,455 7,408 30,746 2,210
Other Current Liabilities 1,347 209 1,900 1,932
Non Current Liabilities 46,404 39,808 48,331 51,073
Shareholders Funds 50,618 54,226 50,438 47,188
Total Shareh. Funds & Liab. 238,987 218,750 268,091 230,120

Intensity Variables
Beginning Inventory 148,179 174,282 136,464 133,792
Net Stated Inventory 154,685 153,311 174,282 136,464
Average Inventory 151,432 163,796 155,373 135,128

Beginning Receivables 45,394 53,624 47,846 34,712


Net Accounts Receivables 42,742 26,757 53,624 47,846
Average Receivables 44,068 40,191 50,735 41,279

Beginning PPE 41,740 35,355 41,544 48,321


Net Property, Plant & Equipment 35,550 29,750 35,355 41,544
Average PPE 38,645 32,552 38,450 44,933

Beginning Payables 13,312 30,746 2,210 6,979


Trade Payables 13,455 7,408 30,746 2,210
Average Payables 13,383 19,077 16,478 4,595

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.97 2.70 2.88 3.42
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.227 0.222 0.239


Inventory / Sales 0.228 0.222 0.240
Inventory / Total Operating Costs 0.233 0.228 0.247
Inventory / Other Operating Expenses 6.012 6.259 7.659
Inventory / Other operating expenses cont. 6.012 6.259 7.659
Receivables / Operating Revenue (Turnover) 0.056 0.072 0.073
Receivables / Sales 0.056 0.073 0.073
Receivables / Total Operating Costs 0.057 0.074 0.075
Receivables / Other Operating Expenses 1.475 2.044 2.340

Payables / Operating Revenue (Turnover) 0.026 0.024 0.008


Payables / Sales 0.027 0.024 0.008
Payables / Total Operating Costs 0.027 0.024 0.008
Payables / Other Operating Expenses 0.700 0.664 0.260
Payables / Other operating expenses cont. 0.700 0.664 0.260

PPE / Operating Revenue (Turover) 0.045 0.055 0.079


PPE / Sales 0.045 0.055 0.080
PPE / Total Operating Costs 0.046 0.056 0.082
PPE / Other Operating Expenses 1.195 1.549 2.547
PPE / Other operating expenses cont. 1.195 1.549 2.547

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

566,402
563,775
530,046
36,355
17,643
18,713
2,926

530,046

188,324
136,464
47,846
4,014
41,796
0
41,544
252
230,120

131,859
127,717
2,210
1,932
51,073
47,188
230,120

133,792
136,464
135,128

34,712
47,846
41,279

48,321
41,544
44,933

6,979
2,210
4,595

3.42

31/03/2016
12 months
th INR
Local GAAP

0.239
0.240
0.247
7.659
7.659
0.073
0.073
0.075
2.340

0.008
0.008
0.008
0.260
0.260

0.079
0.080
0.082
2.547
2.547
MAE JAI Thana Chottiwat Co.,Ltd.

Consolidated accounts

MAE JAI Thana Chottiwat Co.,Ltd.


MAE CHAI
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company is involved in rice mills.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0565550000011

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 599,370 1,069,560 426,270 302,280
Sales 599,370 1,069,560 426,270 302,280
Costs of Goods Sold 573,127 1,031,573 402,785 285,024
Gross Profit 26,243 37,987 23,485 17,256
Other Operating Expenses 11,796 17,525 11,415 6,447
Operating P/L [=EBIT] 14,447 20,462 12,070 10,809
P/L for Period [=Net Income] 11,558 16,370 9,656 8,647

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 51,263 57,480 40,631 55,679
Inventory 47,347 54,824 34,785 52,433
Receivables 0 0 0 0
Other Current Assets 3,916 2,656 5,846 3,246
Fixed Assets 92,820 83,111 92,786 102,562
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 92,020 82,311 91,986 101,762
Other Fixed Assets 800 800 800 800
Total Assets 144,083 140,591 133,417 158,241

Current Liabilities 4,578 3,484 2,679 7,572


Loans 0 0 0 0
Payables 2,789 3,294 2,502 2,572
Other Current Liabilities 1,789 190 177 5,000
Non Current Liabilities 9,863 0 0 29,589
Shareholders Funds 129,641 137,106 130,737 121,081
Total Shareh. Funds & Liab. 144,083 140,590 133,416 158,242

Intensity Variables
Beginning Inventory 42,392 34,785 52,433 39,959
Net Stated Inventory 47,347 54,824 34,785 52,433
Average Inventory 44,870 44,805 43,609 46,196

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 101,931 91,986 101,762 112,045


Net Property, Plant & Equipment 92,020 82,311 91,986 101,762
Average PPE 96,975 87,149 96,874 106,904

Beginning Payables 1,691 2,502 2,572 0


Trade Payables 2,789 3,294 2,502 2,572
Average Payables 2,240 2,898 2,537 1,286

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.47 1.95 2.91 3.71
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.042 0.102 0.153


Inventory / Sales 0.042 0.102 0.153
Inventory / Total Operating Costs 0.043 0.105 0.158
Inventory / Other Operating Expenses 2.557 3.820 7.166
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.003 0.006 0.004


Payables / Sales 0.003 0.006 0.004
Payables / Total Operating Costs 0.003 0.006 0.004
Payables / Other Operating Expenses 0.165 0.222 0.199
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.081 0.227 0.354


PPE / Sales 0.081 0.227 0.354
PPE / Total Operating Costs 0.083 0.234 0.367
PPE / Other Operating Expenses 4.973 8.487 16.582
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

302,280
302,280
285,024
17,256
6,447
10,809
8,647

n.a.

55,679
52,433
0
3,246
102,562
0
101,762
800
158,241

7,572
0
2,572
5,000
29,589
121,081
158,242

39,959
52,433
46,196

0
0
0

112,045
101,762
106,904

0
2,572
1,286

3.71

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.153
0.153
0.158
7.166
0.000
0.000
0.000
0.000
0.000

0.004
0.004
0.004
0.199
0.000

0.354
0.354
0.367
16.582
0.000
Mahakali Rice Mills Private Limited

Unconsolidated accounts

Mahakali Rice Mills Private Limited


MEMARI
India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Engaged in the manufacture of grain mill products [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0013737486

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 376,854 391,729 393,510 345,324
Sales 374,620 391,585 390,283 341,993
Costs of Goods Sold 325,472 339,840 339,711 296,865
Gross Profit 51,382 51,889 53,799 48,459
Other Operating Expenses 36,428 35,812 38,549 34,923
Operating P/L [=EBIT] 14,954 16,078 15,249 13,536
P/L for Period [=Net Income] 5,091 7,429 3,580 4,265

Material Costs 326,609 342,764 340,099 296,965

Balance Sheet
Current Assets 89,525 133,797 83,398 51,382
Inventory 70,773 114,726 59,241 38,354
Receivables 8,477 12,413 5,612 7,407
Other Current Assets 10,275 6,658 18,545 5,621
Fixed Assets 102,535 100,172 102,953 104,479
Intangible Fixed Assets 10 13 19 0
Tangible Fixed Assets 98,546 95,527 99,138 100,974
Other Fixed Assets 3,978 4,633 3,797 3,505
Total Assets 192,060 233,968 186,351 155,861

Current Liabilities 70,764 102,597 67,648 42,046


Loans 66,747 97,003 63,470 39,769
Payables 1,752 1,684 2,059 1,512
Other Current Liabilities 2,265 3,910 2,119 766
Non Current Liabilities 28,562 32,465 27,226 25,997
Shareholders Funds 92,734 98,906 91,477 87,818
Total Shareh. Funds & Liab. 192,060 233,968 186,351 155,861

Intensity Variables
Beginning Inventory 45,337 59,241 38,354 38,415
Net Stated Inventory 70,773 114,726 59,241 38,354
Average Inventory 58,055 86,983 48,797 38,385

Beginning Receivables 8,170 5,612 7,407 11,490


Net Accounts Receivables 8,477 12,413 5,612 7,407
Average Receivables 8,323 9,013 6,509 9,449

Beginning PPE 101,532 99,138 100,974 104,483


Net Property, Plant & Equipment 98,546 95,527 99,138 100,974
Average PPE 100,039 97,332 100,056 102,729

Beginning Payables 1,729 2,059 1,512 1,616


Trade Payables 1,752 1,684 2,059 1,512
Average Payables 1,740 1,872 1,785 1,564

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 4.13 4.28 4.03 4.08
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.222 0.124 0.111


Inventory / Sales 0.222 0.125 0.112
Inventory / Total Operating Costs 0.232 0.129 0.116
Inventory / Other Operating Expenses 2.429 1.266 1.099
Inventory / Other operating expenses cont. 2.645 1.279 1.102
Receivables / Operating Revenue (Turnover) 0.023 0.017 0.027
Receivables / Sales 0.023 0.017 0.028
Receivables / Total Operating Costs 0.024 0.017 0.028
Receivables / Other Operating Expenses 0.252 0.169 0.271

Payables / Operating Revenue (Turnover) 0.005 0.005 0.005


Payables / Sales 0.005 0.005 0.005
Payables / Total Operating Costs 0.005 0.005 0.005
Payables / Other Operating Expenses 0.052 0.046 0.045
Payables / Other operating expenses cont. 0.057 0.047 0.045

PPE / Operating Revenue (Turover) 0.248 0.254 0.297


PPE / Sales 0.249 0.256 0.300
PPE / Total Operating Costs 0.259 0.265 0.310
PPE / Other Operating Expenses 2.718 2.596 2.942
PPE / Other operating expenses cont. 2.960 2.622 2.950

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

345,324
341,993
296,865
48,459
34,923
13,536
4,265

296,965

51,382
38,354
7,407
5,621
104,479
0
100,974
3,505
155,861

42,046
39,769
1,512
766
25,997
87,818
155,861

38,415
38,354
38,385

11,490
7,407
9,449

104,483
100,974
102,729

1,616
1,512
1,564

4.08

31/03/2016
12 months
th INR
Local GAAP

0.111
0.112
0.116
1.099
1.102
0.027
0.028
0.028
0.271

0.005
0.005
0.005
0.045
0.045

0.297
0.300
0.310
2.942
2.950
Mahalaxmi Paddy Products Private Limitedd

Unconsolidated accounts

Mahalaxmi Paddy Products Private Limitedd


AGRA
India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Food, beverages and tobacco products (Percentage of Activity: 64%). Wholesale Trading (Percentage of Activity: 36%).

Trade description (Original language)

Number of employees :n.a. (2019)

BvD ID number
IN0010650365

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 324,002 428,349 332,240 211,416
Sales 323,572 427,689 331,997 211,031
Costs of Goods Sold 275,142 368,197 275,868 181,362
Gross Profit 48,859 60,151 56,373 30,054
Other Operating Expenses 38,596 43,750 39,683 32,355
Operating P/L [=EBIT] 10,263 16,401 16,689 -2,301
P/L for Period [=Net Income] -834 1,460 3,352 -7,313

Material Costs 282,941 405,964 250,416 192,442

Balance Sheet
Current Assets 182,912 239,974 179,182 129,579
Inventory 170,125 228,566 170,984 110,825
Receivables 6,012 4,916 2,340 10,780
Other Current Assets 6,775 6,493 5,859 7,974
Fixed Assets 64,828 61,696 66,465 66,324
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 58,697 56,318 60,321 59,453
Other Fixed Assets 6,131 5,379 6,144 6,871
Total Assets 247,740 301,670 245,647 195,903

Current Liabilities 150,383 203,249 147,127 100,775


Loans 127,329 173,709 125,989 82,289
Payables 14,990 22,647 11,490 10,835
Other Current Liabilities 8,064 6,893 9,648 7,651
Non Current Liabilities 54,897 53,871 55,430 55,389
Shareholders Funds 42,460 44,550 43,090 39,739
Total Shareh. Funds & Liab. 247,740 301,670 245,647 195,903

Intensity Variables
Beginning Inventory 119,083 170,984 110,825 75,440
Net Stated Inventory 170,125 228,566 170,984 110,825
Average Inventory 144,604 199,775 140,904 93,132

Beginning Receivables 7,852 2,340 10,780 10,437


Net Accounts Receivables 6,012 4,916 2,340 10,780
Average Receivables 6,932 3,628 6,560 10,609

Beginning PPE 63,371 60,321 59,453 70,339


Net Property, Plant & Equipment 58,697 56,318 60,321 59,453
Average PPE 61,034 58,319 59,887 64,896

Beginning Payables 7,797 11,490 10,835 1,066


Trade Payables 14,990 22,647 11,490 10,835
Average Payables 11,394 17,068 11,162 5,950

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 3.27 3.98 5.29 -1.08
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.466 0.424 0.441


Inventory / Sales 0.467 0.424 0.441
Inventory / Total Operating Costs 0.485 0.447 0.436
Inventory / Other Operating Expenses 4.566 3.551 2.878
Inventory / Other operating expenses cont. 33.387 2.163 4.378
Receivables / Operating Revenue (Turnover) 0.008 0.020 0.050
Receivables / Sales 0.008 0.020 0.050
Receivables / Total Operating Costs 0.009 0.021 0.050
Receivables / Other Operating Expenses 0.083 0.165 0.328

Payables / Operating Revenue (Turnover) 0.040 0.034 0.028


Payables / Sales 0.040 0.034 0.028
Payables / Total Operating Costs 0.041 0.035 0.028
Payables / Other Operating Expenses 0.390 0.281 0.184
Payables / Other operating expenses cont. 2.853 0.171 0.280

PPE / Operating Revenue (Turover) 0.136 0.180 0.307


PPE / Sales 0.136 0.180 0.308
PPE / Total Operating Costs 0.142 0.190 0.304
PPE / Other Operating Expenses 1.333 1.509 2.006
PPE / Other operating expenses cont. 9.747 0.919 3.050

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


ge of Activity: 36%).

31/03/2016
12 months

th INR
Local GAAP

211,416
211,031
181,362
30,054
32,355
-2,301
-7,313

192,442

129,579
110,825
10,780
7,974
66,324
0
59,453
6,871
195,903

100,775
82,289
10,835
7,651
55,389
39,739
195,903

75,440
110,825
93,132

10,437
10,780
10,609

70,339
59,453
64,896

1,066
10,835
5,950

-1.08

31/03/2016
12 months
th INR
Local GAAP

0.441
0.441
0.436
2.878
4.378
0.050
0.050
0.050
0.328

0.028
0.028
0.028
0.184
0.280

0.307
0.308
0.304
2.006
3.050
Malayan Flour Mills BHD

Consolidated accounts

Malayan Flour Mills BHD


KUALA LUMPUR
Malaysia
+60 3 2170 0999
www.mfm.com.my

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
The principal activities of the Company are to carry on the business of milling and selling wheat flour and its related products. The
principal activities of the subsidiaries are transport management; processing and sale of poultry; breeding and sale of day-old
chicks; manufacture and sale of animal feeds and related raw materials; purchase and contract farming of poultry for resale; and
milling and selling wheat flour together with its allied products.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
MY4260-M

Financial information before adjustments

Annual report/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Unqual Unqual
th MYR th MYR th MYR
IFRS IFRS
AR AR
Income Statement
Operating Revenue (Turnover) 2,471,089 2,434,973 2,418,365 2,559,929
Sales 2,454,914 2,423,774 2,402,283 2,538,686
Costs of Goods Sold 2,134,543 2,116,903 2,077,402 2,209,324
Gross Profit 336,546 318,070 340,963 350,605
Other Operating Expenses 234,549 241,152 233,612 228,884
Operating P/L [=EBIT] 101,997 76,918 107,351 121,721
P/L for Period [=Net Income] 55,726 17,776 68,568 80,835

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 1,220,573 1,115,301 1,189,995 1,356,424
Inventory 472,297 468,728 493,018 455,146
Receivables 320,779 333,370 294,750 334,216
Other Current Assets 427,497 313,203 402,227 567,062
Fixed Assets 876,904 1,061,261 837,803 731,649
Intangible Fixed Assets 2,157 2,577 2,951 943
Tangible Fixed Assets 805,308 984,718 769,062 662,145
Other Fixed Assets 69,439 73,966 65,790 68,561
Total Assets 2,097,478 2,176,562 2,027,798 2,088,073

Current Liabilities 1,087,244 1,121,540 1,032,079 1,108,114


Loans 930,646 975,359 883,121 933,458
Payables 66,647 59,026 75,038 65,877
Other Current Liabilities 89,951 87,155 73,920 108,779
Non Current Liabilities 103,955 160,849 88,455 62,562
Shareholders Funds 906,278 894,173 907,264 917,397
Total Shareh. Funds & Liab. 2,097,478 2,176,562 2,027,798 2,088,073

Intensity Variables
Beginning Inventory 470,129 493,018 455,146 462,224
Net Stated Inventory 472,297 468,728 493,018 455,146
Average Inventory 471,213 480,873 474,082 458,685

Beginning Receivables 309,671 294,750 334,216 300,046


Net Accounts Receivables 320,779 333,370 294,750 334,216
Average Receivables 315,225 314,060 314,483 317,131

Beginning PPE 687,991 769,062 662,145 632,765


Net Property, Plant & Equipment 805,308 984,718 769,062 662,145
Average PPE 746,650 876,890 715,604 647,455

Beginning Payables 82,845 75,038 65,877 107,621


Trade Payables 66,647 59,026 75,038 65,877
Average Payables 74,746 67,032 70,458 86,749

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 4.31 3.26 4.65 4.99
Costs] (%)

Ratios

Unqual Unqual
31/12/2018 31/12/2017
12 months 12 months
th MYR th MYR
IFRS IFRS
AR AR
Inventory / Operating revenue (Turnover) 0.197 0.196 0.179
Inventory / Sales 0.198 0.197 0.181
Inventory / Total Operating Costs 0.204 0.205 0.188
Inventory / Other Operating Expenses 1.994 2.029 2.004
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.129 0.130 0.124


Receivables / Sales 0.130 0.131 0.125
Receivables / Total Operating Costs 0.133 0.136 0.130
Receivables / Other Operating Expenses 1.302 1.346 1.386

Payables / Operating Revenue (Turnover) 0.028 0.029 0.034


Payables / Sales 0.028 0.029 0.034
Payables / Total Operating Costs 0.028 0.030 0.036
Payables / Other Operating Expenses 0.278 0.302 0.379
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.360 0.296 0.253


PPE / Sales 0.362 0.298 0.255
PPE / Total Operating Costs 0.372 0.310 0.266
PPE / Other Operating Expenses 3.636 3.063 2.829
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


r and its related products. The
eeding and sale of day-old
ming of poultry for resale; and

31/12/2016
12 months
Unqual
th MYR
IFRS
AR

2,559,929
2,538,686
2,209,324
350,605
228,884
121,721
80,835

n.a.
1,356,424
455,146
334,216
567,062
731,649
943
662,145
68,561
2,088,073

1,108,114
933,458
65,877
108,779
62,562
917,397
2,088,073

462,224
455,146
458,685

300,046
334,216
317,131

632,765
662,145
647,455

107,621
65,877
86,749

4.99

Unqual
31/12/2016
12 months
th MYR
IFRS
AR
0.179
0.181
0.188
2.004
0.000

0.124
0.125
0.130
1.386

0.034
0.034
0.036
0.379
0.000

0.253
0.255
0.266
2.829
0.000
Manee Trade Meal Rungruang Co., Ltd.

Consolidated accounts

Manee Trade Meal Rungruang Co., Ltd.


HUAI THAP THAN, SI SA KET
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company's principal activity - Production of powder or flour for making bread and Other Cooking.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0335544000058

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 5,432 5,488 5,502 5,307
Sales 5,420 5,474 5,489 5,296
Costs of Goods Sold 2,900 2,979 2,846 2,874
Gross Profit 2,533 2,509 2,656 2,433
Other Operating Expenses 2,055 2,041 2,128 1,996
Operating P/L [=EBIT] 478 468 528 437
P/L for Period [=Net Income] 460 440 502 437

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 5,490 5,995 5,517 4,958
Inventory 0 0 0 0
Receivables 5 14 0 0
Other Current Assets 5,485 5,981 5,517 4,958
Fixed Assets 513 479 512 548
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 513 479 512 548
Other Fixed Assets 0 0 0 0
Total Assets 6,003 6,474 6,029 5,506

Current Liabilities 169 180 174 154


Loans 0 0 0 n.a.
Payables 151 152 148 154
Other Current Liabilities 27 28 26 n.a.
Non Current Liabilities 0 0 0 0
Shareholders Funds 5,834 6,295 5,854 5,352
Total Shareh. Funds & Liab. 6,003 6,475 6,028 5,506

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 0 0 0 0
Average Inventory 0 0 0 0

Beginning Receivables 0 0 0 0
Net Accounts Receivables 5 14 0 0
Average Receivables 2 7 0 0

Beginning PPE 549 512 548 587


Net Property, Plant & Equipment 513 479 512 548
Average PPE 531 496 530 568

Beginning Payables 101 148 154 0


Trade Payables 151 152 148 154
Average Payables 126 150 151 77

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 9.64 9.32 10.62 8.97
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.000
Inventory / Other Operating Expenses 0.000 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.001 0.000 0.000
Receivables / Sales 0.001 0.000 0.000
Receivables / Total Operating Costs 0.001 0.000 0.000
Receivables / Other Operating Expenses 0.003 0.000 0.000

Payables / Operating Revenue (Turnover) 0.027 0.027 0.015


Payables / Sales 0.027 0.028 0.015
Payables / Total Operating Costs 0.030 0.030 0.016
Payables / Other Operating Expenses 0.073 0.071 0.039
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.090 0.096 0.107


PPE / Sales 0.091 0.097 0.107
PPE / Total Operating Costs 0.099 0.107 0.117
PPE / Other Operating Expenses 0.243 0.249 0.284
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


ng.

31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

5,307
5,296
2,874
2,433
1,996
437
437

n.a.

4,958
0
0
4,958
548
0
548
0
5,506

154
n.a.
154
n.a.
0
5,352
5,506

0
0
0

0
0
0

587
548
568

0
154
77

8.97

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000

0.015
0.015
0.016
0.039
0.000

0.107
0.107
0.117
0.284
0.000
Mangaldeep Rice Mill Private Limited

Unconsolidated accounts

Mangaldeep Rice Mill Private Limited

India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Engaged in the manufacture of grain mill products [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0012615059

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 359,316 383,365 378,820 315,762
Sales 358,675 382,966 377,595 315,463
Costs of Goods Sold 293,741 324,116 302,355 254,751
Gross Profit 65,575 59,249 76,466 61,011
Other Operating Expenses 50,658 47,176 59,295 45,504
Operating P/L [=EBIT] 14,917 12,073 17,171 15,508
P/L for Period [=Net Income] 1,245 775 1,646 1,315

Material Costs 293,741 324,116 302,355 254,751

Balance Sheet
Current Assets 105,737 106,879 116,655 93,678
Inventory 83,064 89,734 81,336 78,124
Receivables 7,279 10,488 2,715 8,634
Other Current Assets 15,394 6,658 32,605 6,920
Fixed Assets 151,894 120,270 138,568 196,845
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 82,668 107,308 126,078 14,617
Other Fixed Assets 69,227 12,962 12,490 182,228
Total Assets 257,632 227,149 255,223 290,523

Current Liabilities 85,351 71,708 76,454 107,892


Loans 59,451 58,775 58,863 60,716
Payables 23,031 10,974 14,140 43,980
Other Current Liabilities 2,869 1,959 3,451 3,196
Non Current Liabilities 76,395 58,490 82,593 88,102
Shareholders Funds 95,885 96,951 96,176 94,530
Total Shareh. Funds & Liab. 257,632 227,149 255,223 290,523

Intensity Variables
Beginning Inventory 79,874 81,336 78,124 80,164
Net Stated Inventory 83,064 89,734 81,336 78,124
Average Inventory 81,469 85,535 79,730 79,144

Beginning Receivables 3,923 2,715 8,634 419


Net Accounts Receivables 7,279 10,488 2,715 8,634
Average Receivables 5,601 6,601 5,674 4,527

Beginning PPE 52,946 126,078 14,617 18,142


Net Property, Plant & Equipment 82,668 107,308 126,078 14,617
Average PPE 67,807 116,693 70,348 16,380

Beginning Payables 40,388 14,140 43,980 63,043


Trade Payables 23,031 10,974 14,140 43,980
Average Payables 31,710 12,557 29,060 53,512

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 4.33 3.25 4.75 5.16
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.223 0.210 0.251


Inventory / Sales 0.223 0.211 0.251
Inventory / Total Operating Costs 0.230 0.220 0.264
Inventory / Other Operating Expenses 1.813 1.345 1.739
Inventory / Other operating expenses cont. 1.813 1.345 1.739
Receivables / Operating Revenue (Turnover) 0.017 0.015 0.014
Receivables / Sales 0.017 0.015 0.014
Receivables / Total Operating Costs 0.018 0.016 0.015
Receivables / Other Operating Expenses 0.140 0.096 0.099

Payables / Operating Revenue (Turnover) 0.033 0.077 0.169


Payables / Sales 0.033 0.077 0.170
Payables / Total Operating Costs 0.034 0.080 0.178
Payables / Other Operating Expenses 0.266 0.490 1.176
Payables / Other operating expenses cont. 0.266 0.490 1.176

PPE / Operating Revenue (Turover) 0.304 0.186 0.052


PPE / Sales 0.305 0.186 0.052
PPE / Total Operating Costs 0.314 0.195 0.055
PPE / Other Operating Expenses 2.474 1.186 0.360
PPE / Other operating expenses cont. 2.474 1.186 0.360

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

315,762
315,463
254,751
61,011
45,504
15,508
1,315

254,751

93,678
78,124
8,634
6,920
196,845
0
14,617
182,228
290,523

107,892
60,716
43,980
3,196
88,102
94,530
290,523

80,164
78,124
79,144

419
8,634
4,527

18,142
14,617
16,380

63,043
43,980
53,512

5.16

31/03/2016
12 months
th INR
Local GAAP

0.251
0.251
0.264
1.739
1.739
0.014
0.014
0.015
0.099

0.169
0.170
0.178
1.176
1.176

0.052
0.052
0.055
0.360
0.360
Maritime And Agricultural Phoducts Viet Fresh Joint Stock Company

Consolidated accounts

Maritime And Agricultural Phoducts Viet Fresh Joint Stock Company


HA NOI
Vietnam
+84 2466886666
nongthuysan.com.vn

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of food

Trade description (Original language)

Number of employees :6 (2018)

BvD ID number
VN0107444223

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 25,429 0 64,806 6,698
Sales 25,429 0 64,805 6,698
Costs of Goods Sold 24,011 0 61,907 5,907
Gross Profit 1,418 0 2,899 791
Other Operating Expenses 14,477 2,000 8,483 19,219
Operating P/L [=EBIT] -13,058 -2,000 -5,584 -18,428
P/L for Period [=Net Income] -13,053 -2,000 -5,573 -18,425

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 57,418 44,339 46,339 81,575
Inventory 10,253 0 0 30,758
Receivables 0 0 0 0
Other Current Assets 47,165 44,339 46,339 50,817
Fixed Assets 19,775 29,663 29,663 0
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 0 0 0 0
Other Fixed Assets 19,775 29,663 29,663 0
Total Assets 77,193 74,002 76,002 81,575

Current Liabilities 0 0 0 0
Loans 0 0 0 0
Payables 0 0 0 0
Other Current Liabilities 0 0 0 0
Non Current Liabilities 0 0 0 0
Shareholders Funds 77,193 74,002 76,002 81,575
Total Shareh. Funds & Liab. 77,193 74,002 76,002 81,575

Intensity Variables
Beginning Inventory 10,253 0 30,758 0
Net Stated Inventory 10,253 0 0 30,758
Average Inventory 15,379 0 15,379 30,758

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 0 0 0 0
Average PPE 0 0 0 0

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -33.93 n.s. -7.93 -73.34
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.000 0.237 4.592


Inventory / Sales 0.000 0.237 4.592
Inventory / Total Operating Costs 0.000 0.218 1.224
Inventory / Other Operating Expenses 0.000 1.813 1.600
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000


Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 0.000 0.000 0.000
PPE / Other Operating Expenses 0.000 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
7 months
Qualif n.a.
th VND
Local GAAP
MIN

6,698
6,698
5,907
791
19,219
-18,428
-18,425

n.a.

81,575
30,758
0
50,817
0
0
0
0
81,575

0
0
0
0
0
81,575
81,575

0
30,758
30,758

0
0
0

0
0
0

0
0
0

-73.34

Qualif n.a.
31/12/2016
7 months
th VND
Local GAAP
MIN

4.592
4.592
1.224
1.600
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000
Meechai Rice Mill Co.,Ltd.

Consolidated accounts

Meechai Rice Mill Co.,Ltd.


KHONKEAN
Thailand

US SIC code(s)
Primary code : -

Trade description
The company operates about rice milling.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0405546001115

Financial information before adjustments

Local registry filing/Consolidated average 04/11/2018 04/11/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 408,787 469,012 455,371 301,977
Sales 408,195 468,976 453,633 301,977
Costs of Goods Sold 394,624 454,908 439,684 289,280
Gross Profit 14,163 14,104 15,687 12,697
Other Operating Expenses 9,269 9,917 9,291 8,600
Operating P/L [=EBIT] 4,893 4,187 6,396 4,097
P/L for Period [=Net Income] 3,325 3,082 3,615 3,278

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 160,424 151,920 151,028 178,325
Inventory 122,848 111,519 131,709 125,317
Receivables 10,855 8,300 4,689 19,576
Other Current Assets 26,721 32,101 14,630 33,432
Fixed Assets 555,081 523,685 572,515 569,044
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 554,794 523,398 572,228 568,757
Other Fixed Assets 287 287 287 287
Total Assets 715,506 675,605 723,543 747,369

Current Liabilities 13,082 3,122 4,041 32,082


Loans 6,667 0 0 20,000
Payables 4,723 1,329 1,631 11,209
Other Current Liabilities 1,692 1,793 2,410 873
Non Current Liabilities 121,200 88,000 138,100 137,500
Shareholders Funds 581,225 584,484 581,403 577,787
Total Shareh. Funds & Liab. 715,506 675,606 723,544 747,369

Intensity Variables
Beginning Inventory 107,167 131,709 125,317 64,474
Net Stated Inventory 122,848 111,519 131,709 125,317
Average Inventory 115,008 121,614 128,513 94,896

Beginning Receivables 8,088 4,689 19,576 0


Net Accounts Receivables 10,855 8,300 4,689 19,576
Average Receivables 9,472 6,495 12,133 9,788

Beginning PPE 547,594 572,228 568,757 501,797


Net Property, Plant & Equipment 554,794 523,398 572,228 568,757
Average PPE 551,194 547,813 570,493 535,277

Beginning Payables 4,353 1,631 11,209 218


Trade Payables 4,723 1,329 1,631 11,209
Average Payables 4,538 1,480 6,420 5,714

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.21 0.90 1.42 1.38
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


04/11/2018 04/11/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.259 0.282 0.314


Inventory / Sales 0.259 0.283 0.314
Inventory / Total Operating Costs 0.262 0.286 0.319
Inventory / Other Operating Expenses 12.263 13.832 11.034
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.014 0.027 0.032
Receivables / Sales 0.014 0.027 0.032
Receivables / Total Operating Costs 0.014 0.027 0.033
Receivables / Other Operating Expenses 0.655 1.306 1.138

Payables / Operating Revenue (Turnover) 0.003 0.014 0.019


Payables / Sales 0.003 0.014 0.019
Payables / Total Operating Costs 0.003 0.014 0.019
Payables / Other Operating Expenses 0.149 0.691 0.664
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 1.168 1.253 1.773


PPE / Sales 1.168 1.258 1.773
PPE / Total Operating Costs 1.179 1.271 1.797
PPE / Other Operating Expenses 55.240 61.403 62.242
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


04/11/2016
12 months
Qualif n.a.
th THB
Local GAAP

301,977
301,977
289,280
12,697
8,600
4,097
3,278

n.a.

178,325
125,317
19,576
33,432
569,044
0
568,757
287
747,369

32,082
20,000
11,209
873
137,500
577,787
747,369

64,474
125,317
94,896

0
19,576
9,788

501,797
568,757
535,277

218
11,209
5,714

1.38

Qualif n.a.
04/11/2016
12 months
th THB
Local GAAP

0.314
0.314
0.319
11.034
0.000
0.032
0.032
0.033
1.138

0.019
0.019
0.019
0.664
0.000

1.773
1.773
1.797
62.242
0.000
Miefood Food And Foodstuff Company Limited

Consolidated accounts

Miefood Food And Foodstuff Company Limited


HA NOI
Vietnam
+84 2437688120
miefood.vn

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of rice

Trade description (Original language)

Number of employees :5 (2018)

BvD ID number
VN0107496454

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 99,969 299,906 0 0
Sales 99,969 299,906 0 0
Costs of Goods Sold 89,360 268,079 0 0
Gross Profit 10,609 31,827 0 0
Other Operating Expenses 11,965 32,587 2,198 555
Operating P/L [=EBIT] -1,356 -760 -2,198 -555
P/L for Period [=Net Income] -1,350 -748 -2,183 -559

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 1,197,725 1,196,475 1,197,258 1,199,441
Inventory 4,260 12,781 0 0
Receivables 15,313 45,940 0 0
Other Current Assets 1,178,151 1,137,754 1,197,258 1,199,441
Fixed Assets 0 0 0 0
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 0 0 0 0
Other Fixed Assets 0 0 0 0
Total Assets 1,197,725 1,196,475 1,197,258 1,199,441

Current Liabilities 0 0 0 0
Loans 0 0 0 0
Payables 0 0 0 0
Other Current Liabilities 0 0 0 0
Non Current Liabilities 0 0 0 0
Shareholders Funds 1,197,725 1,196,475 1,197,258 1,199,441
Total Shareh. Funds & Liab. 1,197,725 1,196,475 1,197,258 1,199,441

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 4,260 12,781 0 0
Average Inventory 2,130 6,391 0 0

Beginning Receivables 0 0 0 0
Net Accounts Receivables 15,313 45,940 0 0
Average Receivables 7,657 22,970 0 0

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 0 0 0 0
Average PPE 0 0 0 0

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -1.34 -0.25 n.s. n.s.
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.021 0.000 0.000


Inventory / Sales 0.021 0.000 0.000
Inventory / Total Operating Costs 0.021 0.000 0.000
Inventory / Other Operating Expenses 0.196 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.077 0.000 0.000


Receivables / Sales 0.077 0.000 0.000
Receivables / Total Operating Costs 0.076 0.000 0.000
Receivables / Other Operating Expenses 0.705 0.000 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 0.000 0.000 0.000
PPE / Other Operating Expenses 0.000 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
6 months
Qualif n.a.
th VND
Local GAAP
MIN

0
0
0
0
555
-555
-559

n.a.

1,199,441
0
0
1,199,441
0
0
0
0
1,199,441

0
0
0
0
0
1,199,441
1,199,441

0
0
0

0
0
0

0
0
0

0
0
0

n.s.

Qualif n.a.
31/12/2016
6 months
th VND
Local GAAP
MIN

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000
Milan Station Joint Stock Company

Consolidated accounts

Milan Station Joint Stock Company


HA NOI
Vietnam
+84 2462564242

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of beverages

Trade description (Original language)

Number of employees :8 (2018)

BvD ID number
VN0107483737

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 1,269,389 154,077 628,081 1,513,005
Sales 1,269,388 154,077 628,080 1,513,004
Costs of Goods Sold 869,989 118,615 315,423 1,087,964
Gross Profit 399,401 35,462 312,658 425,041
Other Operating Expenses 437,970 37,762 398,954 438,597
Operating P/L [=EBIT] -38,569 -2,300 -86,296 -13,556
P/L for Period [=Net Income] -43,390 -10,296 -92,843 -13,516

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 18,001,670 17,928,241 17,935,694 18,141,076
Inventory 3,523 0 0 10,568
Receivables 0 0 0 0
Other Current Assets 17,998,148 17,928,241 17,935,694 18,130,508
Fixed Assets 0 0 0 0
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 0 0 0 0
Other Fixed Assets 0 0 0 0
Total Assets 18,001,670 17,928,241 17,935,694 18,141,076

Current Liabilities 80,514 44,897 42,054 154,592


Loans 0 0 0 0
Payables 33,157 33,157 33,157 33,157
Other Current Liabilities 47,357 11,740 8,897 121,435
Non Current Liabilities 0 0 0 0
Shareholders Funds 17,921,156 17,883,344 17,893,640 17,986,484
Total Shareh. Funds & Liab. 18,001,670 17,928,241 17,935,694 18,141,076

Intensity Variables
Beginning Inventory 3,523 0 10,568 0
Net Stated Inventory 3,523 0 0 10,568
Average Inventory 5,284 0 5,284 10,568

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 0 0 0 0
Average PPE 0 0 0 0

Beginning Payables 22,105 33,157 33,157 0


Trade Payables 33,157 33,157 33,157 33,157
Average Payables 33,157 33,157 33,157 33,157

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -2.95 -1.47 -12.08 -0.89
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.000 0.008 0.007


Inventory / Sales 0.000 0.008 0.007
Inventory / Total Operating Costs 0.000 0.007 0.007
Inventory / Other Operating Expenses 0.000 0.013 0.024
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000


Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.215 0.053 0.022


Payables / Sales 0.215 0.053 0.022
Payables / Total Operating Costs 0.212 0.046 0.022
Payables / Other Operating Expenses 0.878 0.083 0.076
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 0.000 0.000 0.000
PPE / Other Operating Expenses 0.000 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
6 months
Qualif n.a.
th VND
Local GAAP
MIN

1,513,005
1,513,004
1,087,964
425,041
438,597
-13,556
-13,516

n.a.

18,141,076
10,568
0
18,130,508
0
0
0
0
18,141,076

154,592
0
33,157
121,435
0
17,986,484
18,141,076

0
10,568
10,568

0
0
0

0
0
0

0
33,157
33,157

-0.89

Qualif n.a.
31/12/2016
6 months
th VND
Local GAAP
MIN

0.007
0.007
0.007
0.024
0.000

0.000
0.000
0.000
0.000

0.022
0.022
0.022
0.076
0.000

0.000
0.000
0.000
0.000
0.000
Nakhonluang Rice Mill CO Ltd

Consolidated accounts

Nakhonluang Rice Mill CO Ltd


NAKHON LUANG, PHRANAKHONSIAYUTTHAYA
Thailand
+66 3 522 2371
www.rice-milling.com

US SIC code(s)
Primary code : -

Trade description
The Company operates on the rice mill.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0145529000079

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Unqual
th THB th THB th THB
Local GAAP IFRS
AR
Income Statement
Operating Revenue (Turnover) 951,805 894,196 945,119 1,016,099
Sales 919,209 885,475 933,696 938,456
Costs of Goods Sold 956,754 886,569 944,391 1,039,301
Gross Profit -4,949 7,627 728 -23,202
Other Operating Expenses 16,163 12,897 14,507 21,085
Operating P/L [=EBIT] -21,112 -5,270 -13,779 -44,287
P/L for Period [=Net Income] -21,885 -6,428 -14,512 -44,715

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 18,210 23,138 15,414 16,079
Inventory 170 438 0 73
Receivables 1,244 3,474 169 90
Other Current Assets 16,796 19,226 15,245 15,916
Fixed Assets 165,574 152,092 163,547 181,083
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 123,468 109,079 122,361 138,963
Other Fixed Assets 42,106 43,013 41,186 42,120
Total Assets 183,784 175,230 178,961 197,162

Current Liabilities 101,039 102,676 100,106 100,336


Loans 70,152 68,733 69,174 72,549
Payables 19,393 33,931 677 23,572
Other Current Liabilities 11,494 12 30,255 4,215
Non Current Liabilities 11,914 11,878 11,751 12,113
Shareholders Funds 70,831 60,676 67,104 84,713
Total Shareh. Funds & Liab. 183,784 175,230 178,961 197,162

Intensity Variables
Beginning Inventory 24 0 73 0
Net Stated Inventory 170 438 0 73
Average Inventory 97 219 37 37

Beginning Receivables 1,711 169 90 4,875


Net Accounts Receivables 1,244 3,474 169 90
Average Receivables 1,478 1,822 130 2,483

Beginning PPE 143,710 122,361 138,963 169,806


Net Property, Plant & Equipment 123,468 109,079 122,361 138,963
Average PPE 133,589 115,720 130,662 154,385

Beginning Payables 15,628 677 23,572 22,635


Trade Payables 19,393 33,931 677 23,572
Average Payables 17,511 17,304 12,125 23,104

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -2.17 -0.59 -1.44 -4.18
Costs] (%)

Ratios

Qualif n.a. Unqual


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP IFRS
AR

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.000
Inventory / Other Operating Expenses 0.017 0.003 0.002
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.002 0.000 0.002


Receivables / Sales 0.002 0.000 0.003
Receivables / Total Operating Costs 0.002 0.000 0.002
Receivables / Other Operating Expenses 0.141 0.009 0.118

Payables / Operating Revenue (Turnover) 0.019 0.013 0.023


Payables / Sales 0.020 0.013 0.025
Payables / Total Operating Costs 0.019 0.013 0.022
Payables / Other Operating Expenses 1.342 0.836 1.096
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.129 0.138 0.152


PPE / Sales 0.131 0.140 0.165
PPE / Total Operating Costs 0.129 0.136 0.146
PPE / Other Operating Expenses 8.973 9.007 7.322
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

1,016,099
938,456
1,039,301
-23,202
21,085
-44,287
-44,715

n.a.

16,079
73
90
15,916
181,083
0
138,963
42,120
197,162

100,336
72,549
23,572
4,215
12,113
84,713
197,162

0
73
37

4,875
90
2,483

169,806
138,963
154,385

22,635
23,572
23,104

-4.18

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.000
0.000
0.000
0.002
0.000

0.002
0.003
0.002
0.118

0.023
0.025
0.022
1.096
0.000

0.152
0.165
0.146
7.322
0.000
New SRI Thai Ricemill CO Ltd

Consolidated accounts

New SRI Thai Ricemill CO Ltd


BAN PHU, UDONTHANI
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company is a manufacturer of rice milling.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0105497000664

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 202,722 247,455 101,911 258,799
Sales 202,515 247,294 101,734 258,517
Costs of Goods Sold 187,613 225,675 90,964 246,199
Gross Profit 15,109 21,780 10,947 12,600
Other Operating Expenses 12,517 17,370 9,754 10,426
Operating P/L [=EBIT] 2,592 4,410 1,193 2,174
P/L for Period [=Net Income] 691 1,525 8 541

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 29,207 52,807 13,665 21,150
Inventory 26,605 47,365 12,578 19,871
Receivables 737 1,143 695 373
Other Current Assets 1,866 4,299 392 906
Fixed Assets 31,888 42,841 35,824 17,000
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 31,854 42,826 35,780 16,956
Other Fixed Assets 34 15 44 44
Total Assets 61,096 95,648 49,489 38,150

Current Liabilities 43,806 67,228 38,056 26,134


Loans 36,300 50,634 35,526 22,740
Payables 7,448 16,593 2,477 3,274
Other Current Liabilities 58 1 53 120
Non Current Liabilities 7,348 17,459 1,996 2,588
Shareholders Funds 9,941 10,961 9,436 9,427
Total Shareh. Funds & Liab. 61,095 95,648 49,488 38,149

Intensity Variables
Beginning Inventory 21,856 12,578 19,871 33,118
Net Stated Inventory 26,605 47,365 12,578 19,871
Average Inventory 24,230 29,972 16,225 26,495

Beginning Receivables 1,879 695 373 4,570


Net Accounts Receivables 737 1,143 695 373
Average Receivables 1,308 919 534 2,472

Beginning PPE 19,826 35,780 16,956 6,743


Net Property, Plant & Equipment 31,854 42,826 35,780 16,956
Average PPE 25,840 39,303 26,368 11,850

Beginning Payables 5,434 2,477 3,274 10,551


Trade Payables 7,448 16,593 2,477 3,274
Average Payables 6,441 9,535 2,876 6,913

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.30 1.81 1.18 0.85
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.121 0.159 0.102


Inventory / Sales 0.121 0.159 0.102
Inventory / Total Operating Costs 0.123 0.161 0.103
Inventory / Other Operating Expenses 1.725 1.663 2.541
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.004 0.005 0.010
Receivables / Sales 0.004 0.005 0.010
Receivables / Total Operating Costs 0.004 0.005 0.010
Receivables / Other Operating Expenses 0.053 0.055 0.237

Payables / Operating Revenue (Turnover) 0.039 0.028 0.027


Payables / Sales 0.039 0.028 0.027
Payables / Total Operating Costs 0.039 0.029 0.027
Payables / Other Operating Expenses 0.549 0.295 0.663
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.159 0.259 0.046


PPE / Sales 0.159 0.259 0.046
PPE / Total Operating Costs 0.162 0.262 0.046
PPE / Other Operating Expenses 2.263 2.703 1.137
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

258,799
258,517
246,199
12,600
10,426
2,174
541

n.a.

21,150
19,871
373
906
17,000
0
16,956
44
38,150

26,134
22,740
3,274
120
2,588
9,427
38,149

33,118
19,871
26,495

4,570
373
2,472

6,743
16,956
11,850

10,551
3,274
6,913

0.85

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.102
0.102
0.103
2.541
0.000
0.010
0.010
0.010
0.237

0.027
0.027
0.027
0.663
0.000

0.046
0.046
0.046
1.137
0.000
Ngan An International Joint Stock Company

Consolidated accounts

Ngan An International Joint Stock Company


HA NOI
Vietnam
+84 2462947936

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of other household products

Trade description (Original language)

Number of employees :18 (2018)

BvD ID number
VN0105966697

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 7,176,912 14,355,387 2,841,809 4,333,541
Sales 7,176,912 14,355,386 2,841,809 4,333,541
Costs of Goods Sold 5,113,590 11,056,296 1,635,452 2,649,023
Gross Profit 2,063,322 3,299,091 1,206,357 1,684,518
Other Operating Expenses 1,797,364 1,632,200 1,929,562 1,830,329
Operating P/L [=EBIT] 265,958 1,666,891 -723,205 -145,811
P/L for Period [=Net Income] -215,245 536,872 -970,668 -211,938

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 12,684,077 17,225,715 13,483,937 7,342,580
Inventory 7,464,961 6,948,726 11,149,025 4,297,133
Receivables 3,251,244 9,040,345 187,807 525,580
Other Current Assets 1,967,872 1,236,644 2,147,105 2,519,867
Fixed Assets 0 0 0 0
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 0 0 0 0
Other Fixed Assets 0 0 0 0
Total Assets 12,684,077 17,225,715 13,483,937 7,342,580

Current Liabilities 8,542,993 13,103,061 9,818,972 2,706,947


Loans 0 0 0 0
Payables 2,158,399 1,728,213 4,195,510 551,475
Other Current Liabilities 6,384,594 11,374,848 5,623,462 2,155,472
Non Current Liabilities 0 0 0 0
Shareholders Funds 4,141,084 4,122,654 3,664,965 4,635,633
Total Shareh. Funds & Liab. 12,684,077 17,225,715 13,483,937 7,342,580

Intensity Variables
Beginning Inventory 5,148,719 11,149,025 4,297,133 0
Net Stated Inventory 7,464,961 6,948,726 11,149,025 4,297,133
Average Inventory 7,023,029 9,048,876 7,723,079 4,297,133

Beginning Receivables 237,796 187,807 525,580 0


Net Accounts Receivables 3,251,244 9,040,345 187,807 525,580
Average Receivables 1,832,117 4,614,076 356,694 525,580

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 0 0 0 0
Average PPE 0 0 0 0

Beginning Payables 1,582,328 4,195,510 551,475 0


Trade Payables 2,158,399 1,728,213 4,195,510 551,475
Average Payables 1,962,276 2,961,862 2,373,493 551,475

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 3.85 13.14 -20.29 -3.26
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.630 2.718 0.992


Inventory / Sales 0.630 2.718 0.992
Inventory / Total Operating Costs 0.713 2.166 0.959
Inventory / Other Operating Expenses 5.544 4.003 2.348
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.321 0.126 0.121


Receivables / Sales 0.321 0.126 0.121
Receivables / Total Operating Costs 0.364 0.100 0.117
Receivables / Other Operating Expenses 2.827 0.185 0.287

Payables / Operating Revenue (Turnover) 0.206 0.835 0.127


Payables / Sales 0.206 0.835 0.127
Payables / Total Operating Costs 0.233 0.666 0.123
Payables / Other Operating Expenses 1.815 1.230 0.301
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 0.000 0.000 0.000
PPE / Other Operating Expenses 0.000 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

4,333,541
4,333,541
2,649,023
1,684,518
1,830,329
-145,811
-211,938

n.a.

7,342,580
4,297,133
525,580
2,519,867
0
0
0
0
7,342,580

2,706,947
0
551,475
2,155,472
0
4,635,633
7,342,580

0
4,297,133
4,297,133

0
525,580
525,580

0
0
0

0
551,475
551,475

-3.26

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.992
0.992
0.959
2.348
0.000

0.121
0.121
0.117
0.287

0.127
0.127
0.123
0.301
0.000

0.000
0.000
0.000
0.000
0.000
Nippon Flour Mills Co., Ltd.

Unconsolidated accounts

Nippon Flour Mills Co., Ltd.


CHIYODA-KU
Japan
+813 3511 5301
www.nippn.co.jp

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
WHEAT FLOUR MILLING. PASTA AND NOODLE PRODUCTION

Trade description (Original language)

Number of employees :1,002 (2019)

BvD ID number
JP9011001017684

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th JPY th JPY th JPY
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 195,124,333 191,505,000 193,569,000 200,299,000
Sales 195,124,333 191,505,000 193,569,000 200,299,000
Costs of Goods Sold 137,028,333 132,548,000 134,833,000 143,704,000
Gross Profit 58,095,333 58,957,000 58,735,000 56,594,000
Other Operating Expenses 49,916,333 51,004,000 50,365,000 48,380,000
Operating P/L [=EBIT] 8,179,000 7,953,000 8,370,000 8,214,000
P/L for Period [=Net Income] 6,893,000 6,672,000 6,861,000 7,146,000

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 71,259,000 74,875,000 63,588,000 75,314,000
Inventory 24,959,667 26,305,000 22,224,000 26,350,000
Receivables 27,388,333 28,451,000 26,588,000 27,126,000
Other Current Assets 18,906,667 20,115,000 14,772,000 21,833,000
Fixed Assets 130,536,667 136,597,000 133,482,000 121,531,000
Intangible Fixed Assets 121,000 229,000 63,000 71,000
Tangible Fixed Assets 57,704,667 58,386,000 58,741,000 55,987,000
Other Fixed Assets 72,710,333 77,982,000 74,677,000 65,472,000
Total Assets 201,796,333 211,472,000 197,071,000 196,846,000

Current Liabilities 50,701,667 55,705,000 43,850,000 52,550,000


Loans 22,405,667 25,734,000 18,344,000 23,139,000
Payables 17,138,000 18,630,000 15,027,000 17,757,000
Other Current Liabilities 11,155,000 11,337,000 10,478,000 11,650,000
Non Current Liabilities 26,132,333 23,171,000 27,694,000 27,532,000
Shareholders Funds 124,961,333 132,595,000 125,526,000 116,763,000
Total Shareh. Funds & Liab. 201,796,333 211,472,000 197,071,000 196,846,000

Intensity Variables
Beginning Inventory 26,052,000 22,224,000 26,350,000 29,582,000
Net Stated Inventory 24,959,667 26,305,000 22,224,000 26,350,000
Average Inventory 25,505,833 24,264,500 24,287,000 27,966,000

Beginning Receivables 26,742,667 26,588,000 27,126,000 26,514,000


Net Accounts Receivables 27,388,333 28,451,000 26,588,000 27,126,000
Average Receivables 27,065,500 27,519,500 26,857,000 26,820,000

Beginning PPE 57,277,333 58,741,000 55,987,000 57,104,000


Net Property, Plant & Equipment 57,704,667 58,386,000 58,741,000 55,987,000
Average PPE 57,491,000 58,563,500 57,364,000 56,545,500

Beginning Payables 17,027,000 15,027,000 17,757,000 18,297,000


Trade Payables 17,138,000 18,630,000 15,027,000 17,757,000
Average Payables 17,082,500 16,828,500 16,392,000 18,027,000

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 4.38 4.33 4.52 4.28
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th JPY th JPY
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.127 0.125 0.140


Inventory / Sales 0.127 0.125 0.140
Inventory / Total Operating Costs 0.132 0.131 0.146
Inventory / Other Operating Expenses 0.476 0.482 0.578
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.144 0.139 0.134
Receivables / Sales 0.144 0.139 0.134
Receivables / Total Operating Costs 0.150 0.145 0.140
Receivables / Other Operating Expenses 0.540 0.533 0.554

Payables / Operating Revenue (Turnover) 0.088 0.085 0.090


Payables / Sales 0.088 0.085 0.090
Payables / Total Operating Costs 0.092 0.089 0.094
Payables / Other Operating Expenses 0.330 0.325 0.373
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.306 0.296 0.282


PPE / Sales 0.306 0.296 0.282
PPE / Total Operating Costs 0.319 0.310 0.294
PPE / Other Operating Expenses 1.148 1.139 1.169
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th JPY
Local GAAP

200,299,000
200,299,000
143,704,000
56,594,000
48,380,000
8,214,000
7,146,000

n.a.

75,314,000
26,350,000
27,126,000
21,833,000
121,531,000
71,000
55,987,000
65,472,000
196,846,000

52,550,000
23,139,000
17,757,000
11,650,000
27,532,000
116,763,000
196,846,000

29,582,000
26,350,000
27,966,000

26,514,000
27,126,000
26,820,000

57,104,000
55,987,000
56,545,500

18,297,000
17,757,000
18,027,000

4.28

31/03/2016
12 months
th JPY
Local GAAP

0.140
0.140
0.146
0.578
0.000
0.134
0.134
0.140
0.554

0.090
0.090
0.094
0.373
0.000

0.282
0.282
0.294
1.169
0.000
Nnsy Viet NAM Processing And Import And Export Candy Joint Stock Company

Consolidated accounts

Nnsy Viet NAM Processing And Import And Export Candy Joint Stock Company
HA NOI
Vietnam
+84 965367996

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Manufacture of cocoa, chocolate and sugar confectionery

Trade description (Original language)

Number of employees :5 (2018)

BvD ID number
VN0106902135

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 1,368,716 351,886 2,057,825 1,696,437
Sales 1,368,716 351,886 2,057,825 1,696,437
Costs of Goods Sold 1,217,560 281,509 1,852,042 1,519,128
Gross Profit 151,156 70,377 205,783 177,309
Other Operating Expenses 167,007 87,275 190,790 222,955
Operating P/L [=EBIT] -15,850 -16,898 14,993 -45,646
P/L for Period [=Net Income] -17,639 -16,898 11,073 -47,093

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 2,447,014 2,466,794 2,459,722 2,414,525
Inventory 992,704 1,319,162 1,172,727 486,222
Receivables 0 0 0 0
Other Current Assets 1,454,310 1,147,632 1,286,995 1,928,303
Fixed Assets 318,450 273,199 350,857 331,293
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 318,450 273,199 350,857 331,293
Other Fixed Assets 0 0 0 0
Total Assets 2,765,463 2,739,993 2,810,579 2,745,818

Current Liabilities 17,896 0 53,688 0


Loans 0 0 0 0
Payables 17,896 0 53,688 0
Other Current Liabilities 0 0 0 0
Non Current Liabilities 0 0 0 0
Shareholders Funds 2,747,567 2,739,993 2,756,891 2,745,818
Total Shareh. Funds & Liab. 2,765,463 2,739,993 2,810,579 2,745,818

Intensity Variables
Beginning Inventory 646,485 1,172,727 486,222 280,506
Net Stated Inventory 992,704 1,319,162 1,172,727 486,222
Average Inventory 819,594 1,245,945 829,475 383,364

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 301,323 350,857 331,293 221,818


Net Property, Plant & Equipment 318,450 273,199 350,857 331,293
Average PPE 309,886 312,028 341,075 276,556

Beginning Payables 38,563 53,688 0 62,000


Trade Payables 17,896 0 53,688 0
Average Payables 28,229 26,844 26,844 31,000

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -1.14 -4.58 0.73 -2.62
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 3.541 0.403 0.226


Inventory / Sales 3.541 0.403 0.226
Inventory / Total Operating Costs 3.379 0.406 0.220
Inventory / Other Operating Expenses 14.276 4.348 1.719
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000


Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.076 0.013 0.018


Payables / Sales 0.076 0.013 0.018
Payables / Total Operating Costs 0.073 0.013 0.018
Payables / Other Operating Expenses 0.308 0.141 0.139
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.887 0.166 0.163


PPE / Sales 0.887 0.166 0.163
PPE / Total Operating Costs 0.846 0.167 0.159
PPE / Other Operating Expenses 3.575 1.788 1.240
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

1,696,437
1,696,437
1,519,128
177,309
222,955
-45,646
-47,093

n.a.

2,414,525
486,222
0
1,928,303
331,293
0
331,293
0
2,745,818

0
0
0
0
0
2,745,818
2,745,818

280,506
486,222
383,364

0
0
0

221,818
331,293
276,556

62,000
0
31,000

-2.62

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.226
0.226
0.220
1.719
0.000

0.000
0.000
0.000
0.000

0.018
0.018
0.018
0.139
0.000

0.163
0.163
0.159
1.240
0.000
Nuti Agrico Joint Stock Company

Consolidated accounts

Nuti Agrico Joint Stock Company


GIA LAI
Vietnam
+84 2693820888

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Mixed farming

Trade description (Original language)

Number of employees :50 (2018)

BvD ID number
VN5901024566

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 9,017,557 15,209,942 8,135,388 3,707,342
Sales 2,933,333 8,799,999 0 0
Costs of Goods Sold 0 0 0 0
Gross Profit 9,017,557 15,209,942 8,135,388 3,707,342
Other Operating Expenses 36,987,264 39,269,521 44,926,630 26,765,642
Operating P/L [=EBIT] -27,969,707 -24,059,579 -36,791,242 -23,058,300
P/L for Period [=Net Income] -27,743,236 -24,056,471 -36,788,900 -22,384,336

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 4,414,844 2,655,480 2,931,814 7,657,239
Inventory 0 0 0 0
Receivables 348,181 1,044,544 0 0
Other Current Assets 4,066,663 1,610,936 2,931,814 7,657,239
Fixed Assets 344,732,708 399,183,796 351,463,321 283,551,007
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 344,732,708 399,183,796 351,463,321 283,551,007
Other Fixed Assets 0 0 0 0
Total Assets 349,147,552 401,839,276 354,395,135 291,208,246

Current Liabilities 90,900,014 165,315,560 93,814,948 13,569,533


Loans 0 0 0 0
Payables 5,138,192 4,001,269 284,769 11,128,538
Other Current Liabilities 85,761,822 161,314,291 93,530,179 2,440,995
Non Current Liabilities 0 0 0 0
Shareholders Funds 258,247,539 236,523,716 260,580,187 277,638,713
Total Shareh. Funds & Liab. 349,147,552 401,839,276 354,395,135 291,208,246

Intensity Variables
Beginning Inventory 35,505 0 0 106,514
Net Stated Inventory 0 0 0 0
Average Inventory 17,752 0 0 53,257

Beginning Receivables 0 0 0 0
Net Accounts Receivables 348,181 1,044,544 0 0
Average Receivables 174,091 522,272 0 0

Beginning PPE 284,388,175 351,463,321 283,551,007 218,150,196


Net Property, Plant & Equipment 344,732,708 399,183,796 351,463,321 283,551,007
Average PPE 314,560,441 375,323,559 317,507,164 250,850,602

Beginning Payables 21,270,381 284,769 11,128,538 52,397,837


Trade Payables 5,138,192 4,001,269 284,769 11,128,538
Average Payables 13,204,287 2,143,019 5,706,654 31,763,188

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -75.62 -61.27 -81.89 -86.15
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.000 0.000 0.014


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.002
Inventory / Other Operating Expenses 0.000 0.000 0.002
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.034 0.000 0.000


Receivables / Sales 0.059 0.000 0.000
Receivables / Total Operating Costs 0.013 0.000 0.000
Receivables / Other Operating Expenses 0.013 0.000 0.000

Payables / Operating Revenue (Turnover) 0.141 0.701 8.568


Payables / Sales 0.244 0.000 0.000
Payables / Total Operating Costs 0.055 0.127 1.187
Payables / Other Operating Expenses 0.055 0.127 1.187
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 24.676 39.028 67.663


PPE / Sales 42.650 0.000 0.000
PPE / Total Operating Costs 9.558 7.067 9.372
PPE / Other Operating Expenses 9.558 7.067 9.372
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

3,707,342
0
0
3,707,342
26,765,642
-23,058,300
-22,384,336

n.a.

7,657,239
0
0
7,657,239
283,551,007
0
283,551,007
0
291,208,246

13,569,533
0
11,128,538
2,440,995
0
277,638,713
291,208,246

106,514
0
53,257

0
0
0

218,150,196
283,551,007
250,850,602

52,397,837
11,128,538
31,763,188

-86.15

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.014
0.000
0.002
0.002
0.000

0.000
0.000
0.000
0.000

8.568
0.000
1.187
1.187
0.000

67.663
0.000
9.372
9.372
0.000
Paramount Rice Private Limited

Unconsolidated accounts

Paramount Rice Private Limited


BUNDI
India

paramountrice.com

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Engaged in the manufacture of grain mill products [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0007016812

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 1,658,259 2,063,479 1,787,068 1,124,230
Sales 1,657,856 2,063,286 1,787,068 1,123,213
Costs of Goods Sold 1,501,784 1,888,891 1,625,617 990,844
Gross Profit 156,474 174,587 161,451 133,385
Other Operating Expenses 115,581 131,756 116,726 98,260
Operating P/L [=EBIT] 40,893 42,831 44,724 35,125
P/L for Period [=Net Income] 10,876 15,902 16,328 398

Material Costs 1,366,176 1,742,269 1,483,601 872,659

Balance Sheet
Current Assets 252,797 263,582 259,321 235,487
Inventory 152,881 151,466 146,566 160,612
Receivables 86,851 103,965 107,152 49,435
Other Current Assets 13,065 8,151 5,603 25,439
Fixed Assets 144,366 142,800 136,047 154,251
Intangible Fixed Assets 120 88 117 156
Tangible Fixed Assets 140,853 136,851 133,862 151,846
Other Fixed Assets 3,393 5,862 2,069 2,250
Total Assets 397,163 406,383 395,368 389,738

Current Liabilities 203,887 225,467 197,932 188,261


Loans 112,205 178,418 158,197 0
Payables 28,021 40,887 34,407 8,770
Other Current Liabilities 63,661 6,162 5,329 179,492
Non Current Liabilities 108,398 79,993 112,416 132,784
Shareholders Funds 84,878 100,923 85,020 68,692
Total Shareh. Funds & Liab. 397,163 406,383 395,368 389,738

Intensity Variables
Beginning Inventory 155,956 146,566 160,612 160,691
Net Stated Inventory 152,881 151,466 146,566 160,612
Average Inventory 154,419 149,016 153,589 160,651

Beginning Receivables 55,745 107,152 49,435 10,649


Net Accounts Receivables 86,851 103,965 107,152 49,435
Average Receivables 71,298 105,559 78,294 30,042

Beginning PPE 109,268 133,862 151,846 42,097


Net Property, Plant & Equipment 140,853 136,851 133,862 151,846
Average PPE 125,060 135,356 142,854 96,971

Beginning Payables 16,507 34,407 8,770 6,345


Trade Payables 28,021 40,887 34,407 8,770
Average Payables 22,264 37,647 21,588 7,557

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.53 2.12 2.57 3.23
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.072 0.086 0.143


Inventory / Sales 0.072 0.086 0.143
Inventory / Total Operating Costs 0.074 0.088 0.148
Inventory / Other Operating Expenses 1.131 1.316 1.635
Inventory / Other operating expenses cont. 0.535 0.594 0.742
Receivables / Operating Revenue (Turnover) 0.051 0.044 0.027
Receivables / Sales 0.051 0.044 0.027
Receivables / Total Operating Costs 0.052 0.045 0.028
Receivables / Other Operating Expenses 0.801 0.671 0.306

Payables / Operating Revenue (Turnover) 0.018 0.012 0.007


Payables / Sales 0.018 0.012 0.007
Payables / Total Operating Costs 0.019 0.012 0.007
Payables / Other Operating Expenses 0.286 0.185 0.077
Payables / Other operating expenses cont. 0.135 0.083 0.035

PPE / Operating Revenue (Turover) 0.066 0.080 0.086


PPE / Sales 0.066 0.080 0.086
PPE / Total Operating Costs 0.067 0.082 0.089
PPE / Other Operating Expenses 1.027 1.224 0.987
PPE / Other operating expenses cont. 0.486 0.552 0.448

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

1,124,230
1,123,213
990,844
133,385
98,260
35,125
398

872,659

235,487
160,612
49,435
25,439
154,251
156
151,846
2,250
389,738

188,261
0
8,770
179,492
132,784
68,692
389,738

160,691
160,612
160,651

10,649
49,435
30,042

42,097
151,846
96,971

6,345
8,770
7,557

3.23

31/03/2016
12 months
th INR
Local GAAP

0.143
0.143
0.148
1.635
0.742
0.027
0.027
0.028
0.306

0.007
0.007
0.007
0.077
0.035

0.086
0.086
0.089
0.987
0.448
Patran Foods Private Limited

Unconsolidated accounts

Patran Foods Private Limited

India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Engaged in the manufacture of grain mill products [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :n.a. (2019)

BvD ID number
IN0007052414

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 1,650,000 1,945,633 1,557,048 1,447,320
Sales 1,648,259 1,944,252 1,555,651 1,444,874
Costs of Goods Sold 1,359,962 1,646,951 1,260,562 1,172,374
Gross Profit 290,038 298,682 296,486 274,946
Other Operating Expenses 230,678 236,564 240,370 215,101
Operating P/L [=EBIT] 59,360 62,118 56,116 59,845
P/L for Period [=Net Income] 3,829 7,084 2,365 2,037

Material Costs 1,401,323 1,756,894 1,347,164 1,099,909

Balance Sheet
Current Assets 824,450 855,128 833,550 784,670
Inventory 738,808 763,177 746,384 706,863
Receivables 44,068 52,301 46,765 33,138
Other Current Assets 41,574 39,650 40,402 44,669
Fixed Assets 70,150 70,335 71,744 68,370
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 67,276 67,462 68,870 65,496
Other Fixed Assets 2,874 2,873 2,875 2,875
Total Assets 894,599 925,463 905,294 853,041

Current Liabilities 770,785 802,960 787,518 721,876


Loans 613,107 614,764 630,872 593,686
Payables 144,444 172,046 145,706 115,581
Other Current Liabilities 13,233 16,150 10,940 12,609
Non Current Liabilities 17,859 11,226 13,313 29,040
Shareholders Funds 105,955 111,277 104,464 102,125
Total Shareh. Funds & Liab. 894,599 925,463 905,294 853,041

Intensity Variables
Beginning Inventory 735,518 746,384 706,863 753,309
Net Stated Inventory 738,808 763,177 746,384 706,863
Average Inventory 737,163 754,781 726,623 730,086

Beginning Receivables 55,139 46,765 33,138 85,513


Net Accounts Receivables 44,068 52,301 46,765 33,138
Average Receivables 49,603 49,533 39,951 59,326

Beginning PPE 68,837 68,870 65,496 72,146


Net Property, Plant & Equipment 67,276 67,462 68,870 65,496
Average PPE 68,056 68,166 67,183 68,821

Beginning Payables 163,223 145,706 115,581 228,381


Trade Payables 144,444 172,046 145,706 115,581
Average Payables 153,834 158,876 130,644 171,981

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 3.73 3.30 3.74 4.31
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.388 0.467 0.504


Inventory / Sales 0.388 0.467 0.505
Inventory / Total Operating Costs 0.401 0.484 0.526
Inventory / Other Operating Expenses 3.191 3.023 3.394
Inventory / Other operating expenses cont. 5.961 4.725 2.539
Receivables / Operating Revenue (Turnover) 0.025 0.026 0.041
Receivables / Sales 0.025 0.026 0.041
Receivables / Total Operating Costs 0.026 0.027 0.043
Receivables / Other Operating Expenses 0.209 0.166 0.276

Payables / Operating Revenue (Turnover) 0.082 0.084 0.119


Payables / Sales 0.082 0.084 0.119
Payables / Total Operating Costs 0.084 0.087 0.124
Payables / Other Operating Expenses 0.672 0.544 0.800
Payables / Other operating expenses cont. 1.255 0.850 0.598

PPE / Operating Revenue (Turover) 0.035 0.043 0.048


PPE / Sales 0.035 0.043 0.048
PPE / Total Operating Costs 0.036 0.045 0.050
PPE / Other Operating Expenses 0.288 0.279 0.320
PPE / Other operating expenses cont. 0.538 0.437 0.239

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

1,447,320
1,444,874
1,172,374
274,946
215,101
59,845
2,037

1,099,909

784,670
706,863
33,138
44,669
68,370
0
65,496
2,875
853,041

721,876
593,686
115,581
12,609
29,040
102,125
853,041

753,309
706,863
730,086

85,513
33,138
59,326

72,146
65,496
68,821

228,381
115,581
171,981

4.31

31/03/2016
12 months
th INR
Local GAAP

0.504
0.505
0.526
3.394
2.539
0.041
0.041
0.043
0.276

0.119
0.119
0.124
0.800
0.598

0.048
0.048
0.050
0.320
0.239
Phanthawee Rice Mill CO Ltd

Consolidated accounts

Phanthawee Rice Mill CO Ltd


NAKHONRATCHASIMA
Thailand

US SIC code(s)
Primary code : -

Trade description
The company is involved in products of this industry include brown rice, milled rice (including polished rice), rice polish, and rice
bran.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0305552000606

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 79,017 82,083 82,697 72,270
Sales 79,017 82,083 82,697 72,270
Costs of Goods Sold 74,423 77,592 77,729 67,947
Gross Profit 4,594 4,491 4,968 4,323
Other Operating Expenses 3,353 3,231 3,726 3,103
Operating P/L [=EBIT] 1,241 1,260 1,242 1,220
P/L for Period [=Net Income] 993 1,008 994 976

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 9,976 9,988 10,177 9,763
Inventory 9,869 9,899 10,096 9,611
Receivables 0 0 0 0
Other Current Assets 107 89 81 152
Fixed Assets 4,470 3,881 4,806 4,724
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 4,382 3,793 4,718 4,636
Other Fixed Assets 88 88 88 88
Total Assets 14,446 13,869 14,983 14,487

Current Liabilities 3,217 1,636 3,758 4,257


Loans 2,960 1,180 3,600 4,100
Payables 117 315 18 19
Other Current Liabilities 140 141 140 138
Non Current Liabilities 0 0 0 0
Shareholders Funds 11,229 12,232 11,224 10,230
Total Shareh. Funds & Liab. 14,446 13,868 14,982 14,487

Intensity Variables
Beginning Inventory 9,977 10,096 9,611 10,223
Net Stated Inventory 9,869 9,899 10,096 9,611
Average Inventory 9,923 9,998 9,854 9,917

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 5,041 4,718 4,636 5,769


Net Property, Plant & Equipment 4,382 3,793 4,718 4,636
Average PPE 4,712 4,256 4,677 5,203

Beginning Payables 19 18 19 19
Trade Payables 117 315 18 19
Average Payables 68 167 19 19

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.60 1.56 1.52 1.72
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.122 0.119 0.137


Inventory / Sales 0.122 0.119 0.137
Inventory / Total Operating Costs 0.124 0.121 0.140
Inventory / Other Operating Expenses 3.094 2.645 3.196
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000


Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.002 0.000 0.000


Payables / Sales 0.002 0.000 0.000
Payables / Total Operating Costs 0.002 0.000 0.000
Payables / Other Operating Expenses 0.052 0.005 0.006
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.052 0.057 0.072


PPE / Sales 0.052 0.057 0.072
PPE / Total Operating Costs 0.053 0.057 0.073
PPE / Other Operating Expenses 1.317 1.255 1.677
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


hed rice), rice polish, and rice

31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

72,270
72,270
67,947
4,323
3,103
1,220
976

n.a.

9,763
9,611
0
152
4,724
0
4,636
88
14,487

4,257
4,100
19
138
0
10,230
14,487

10,223
9,611
9,917

0
0
0

5,769
4,636
5,203

19
19
19

1.72

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.137
0.137
0.140
3.196
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.006
0.000

0.072
0.072
0.073
1.677
0.000
PHU Sinh SAI GON Agriculture Import Export Corporation

Consolidated accounts

PHU Sinh SAI GON Agriculture Import Export Corporation


HO CHI MINH
Vietnam
+84 2862925161
psac.vn

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Manufacture of grain mill products

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
VN0306084014

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 59,206,822 55,473,028 62,760,739 59,386,698
Sales 59,206,821 55,473,028 62,760,738 59,386,698
Costs of Goods Sold 54,552,591 50,986,205 58,927,882 53,743,685
Gross Profit 4,654,231 4,486,823 3,832,857 5,643,013
Other Operating Expenses 3,981,700 3,541,677 4,165,068 4,238,356
Operating P/L [=EBIT] 672,531 945,146 -332,211 1,404,657
P/L for Period [=Net Income] -221,669 361,049 -740,086 -285,970

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 54,908,878 51,530,262 43,547,129 69,649,243
Inventory 43,787,112 36,727,516 36,926,091 57,707,728
Receivables 1,052,695 597,839 1,109,976 1,450,271
Other Current Assets 10,069,071 14,204,907 5,511,062 10,491,244
Fixed Assets 25,442,723 24,290,874 25,410,276 26,627,018
Intangible Fixed Assets 16,000,000 16,000,000 16,000,000 16,000,000
Tangible Fixed Assets 8,577,935 7,490,182 8,577,935 9,665,688
Other Fixed Assets 864,788 800,692 832,341 961,330
Total Assets 80,351,601 75,821,136 68,957,405 96,276,261

Current Liabilities 66,691,683 62,167,214 55,664,532 82,243,302


Loans 13,333,333 0 15,000,000 25,000,000
Payables 44,435,634 48,311,050 27,771,050 57,224,802
Other Current Liabilities 8,922,715 13,856,164 12,893,482 18,500
Non Current Liabilities 0 0 0 0
Shareholders Funds 13,659,918 13,653,922 13,292,873 14,032,959
Total Shareh. Funds & Liab. 80,351,601 75,821,136 68,957,405 96,276,261

Intensity Variables
Beginning Inventory 35,773,044 36,926,091 57,707,728 12,685,312
Net Stated Inventory 43,787,112 36,727,516 36,926,091 57,707,728
Average Inventory 39,780,078 36,826,804 47,316,910 35,196,520

Beginning Receivables 1,351,079 1,109,976 1,450,271 1,492,990


Net Accounts Receivables 1,052,695 597,839 1,109,976 1,450,271
Average Receivables 1,201,887 853,908 1,280,124 1,471,631

Beginning PPE 9,286,548 8,577,935 9,665,688 9,616,021


Net Property, Plant & Equipment 8,577,935 7,490,182 8,577,935 9,665,688
Average PPE 8,932,242 8,034,059 9,121,812 9,640,855

Beginning Payables 34,887,237 27,771,050 57,224,802 19,665,860


Trade Payables 44,435,634 48,311,050 27,771,050 57,224,802
Average Payables 39,661,436 38,041,050 42,497,926 38,445,331

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.15 1.73 -0.53 2.42
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.664 0.754 0.593


Inventory / Sales 0.664 0.754 0.593
Inventory / Total Operating Costs 0.675 0.750 0.607
Inventory / Other Operating Expenses 10.398 11.360 8.304
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.015 0.020 0.025


Receivables / Sales 0.015 0.020 0.025
Receivables / Total Operating Costs 0.016 0.020 0.025
Receivables / Other Operating Expenses 0.241 0.307 0.347

Payables / Operating Revenue (Turnover) 0.686 0.677 0.647


Payables / Sales 0.686 0.677 0.647
Payables / Total Operating Costs 0.698 0.674 0.663
Payables / Other Operating Expenses 10.741 10.203 9.071
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.145 0.145 0.162


PPE / Sales 0.145 0.145 0.162
PPE / Total Operating Costs 0.147 0.145 0.166
PPE / Other Operating Expenses 2.268 2.190 2.275
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

59,386,698
59,386,698
53,743,685
5,643,013
4,238,356
1,404,657
-285,970

n.a.

69,649,243
57,707,728
1,450,271
10,491,244
26,627,018
16,000,000
9,665,688
961,330
96,276,261

82,243,302
25,000,000
57,224,802
18,500
0
14,032,959
96,276,261

12,685,312
57,707,728
35,196,520

1,492,990
1,450,271
1,471,631

9,616,021
9,665,688
9,640,855

19,665,860
57,224,802
38,445,331

2.42

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.593
0.593
0.607
8.304
0.000

0.025
0.025
0.025
0.347

0.647
0.647
0.663
9.071
0.000

0.162
0.162
0.166
2.275
0.000
Phuoc DAT Company Limited

Consolidated accounts

Phuoc DAT Company Limited


TIEN GIANG
Vietnam
+84 2733853053

US SIC code(s)
Primary code : -

Trade description
The Company specializes in food trading, milling and flour production.

Trade description (Original language)

Number of employees :10 (2018)

BvD ID number
VN1200739216

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 207,403,104 283,175,539 216,102,367 122,931,405
Sales 207,403,103 283,175,539 216,102,367 122,931,404
Costs of Goods Sold 195,634,194 270,290,487 203,028,652 113,583,442
Gross Profit 11,768,910 12,885,052 13,073,715 9,347,963
Other Operating Expenses 4,922,315 5,857,804 4,290,427 4,618,714
Operating P/L [=EBIT] 6,846,595 7,027,248 8,783,288 4,729,249
P/L for Period [=Net Income] 1,726,053 4,406,860 3,960,429 -3,189,130

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 233,236,947 188,909,453 238,799,210 272,002,178
Inventory 224,703,757 183,043,789 221,060,403 270,007,078
Receivables 875,667 1,950,638 288,588 387,776
Other Current Assets 7,657,523 3,915,026 17,450,219 1,607,324
Fixed Assets 64,300,894 60,368,592 64,124,367 68,409,722
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 63,841,804 60,368,592 64,124,367 67,032,453
Other Fixed Assets 459,090 0 0 1,377,269
Total Assets 297,537,841 249,278,045 302,923,577 340,411,900

Current Liabilities 217,957,049 167,446,358 225,058,064 261,366,725


Loans 39,684,099 0 0 119,052,296
Payables 207,795 567,885 55,500 0
Other Current Liabilities 178,065,155 166,878,473 225,002,564 142,314,429
Non Current Liabilities 1,666,667 0 0 5,000,000
Shareholders Funds 77,914,125 81,831,687 77,865,513 74,045,175
Total Shareh. Funds & Liab. 297,537,841 249,278,045 302,923,577 340,411,900

Intensity Variables
Beginning Inventory 199,834,031 221,060,403 270,007,078 108,434,613
Net Stated Inventory 224,703,757 183,043,789 221,060,403 270,007,078
Average Inventory 212,268,894 202,052,096 245,533,741 189,220,846

Beginning Receivables 225,455 288,588 387,776 0


Net Accounts Receivables 875,667 1,950,638 288,588 387,776
Average Receivables 550,561 1,119,613 338,182 193,888

Beginning PPE 66,840,673 64,124,367 67,032,453 69,365,198


Net Property, Plant & Equipment 63,841,804 60,368,592 64,124,367 67,032,453
Average PPE 65,341,238 62,246,480 65,578,410 68,198,826

Beginning Payables 123,971 55,500 0 316,413


Trade Payables 207,795 567,885 55,500 0
Average Payables 165,883 311,693 27,750 158,207

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 3.41 2.54 4.24 4.00
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.714 1.136 1.539


Inventory / Sales 0.714 1.136 1.539
Inventory / Total Operating Costs 0.732 1.184 1.601
Inventory / Other Operating Expenses 34.493 57.228 40.968
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.004 0.002 0.002


Receivables / Sales 0.004 0.002 0.002
Receivables / Total Operating Costs 0.004 0.002 0.002
Receivables / Other Operating Expenses 0.191 0.079 0.042

Payables / Operating Revenue (Turnover) 0.001 0.000 0.001


Payables / Sales 0.001 0.000 0.001
Payables / Total Operating Costs 0.001 0.000 0.001
Payables / Other Operating Expenses 0.053 0.006 0.034
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.220 0.303 0.555


PPE / Sales 0.220 0.303 0.555
PPE / Total Operating Costs 0.225 0.316 0.577
PPE / Other Operating Expenses 10.626 15.285 14.766
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

122,931,405
122,931,404
113,583,442
9,347,963
4,618,714
4,729,249
-3,189,130

n.a.

272,002,178
270,007,078
387,776
1,607,324
68,409,722
0
67,032,453
1,377,269
340,411,900

261,366,725
119,052,296
0
142,314,429
5,000,000
74,045,175
340,411,900

108,434,613
270,007,078
189,220,846

0
387,776
193,888

69,365,198
67,032,453
68,198,826

316,413
0
158,207

4.00

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

1.539
1.539
1.601
40.968
0.000

0.002
0.002
0.002
0.042

0.001
0.001
0.001
0.034
0.000

0.555
0.555
0.577
14.766
0.000
Pichai Thanyachart Co.,Ltd.

Consolidated accounts

Pichai Thanyachart Co.,Ltd.


CHACHOENGSAO
Thailand

US SIC code(s)
Primary code : -

Trade description
The company is a manufacturer and distributor of electric power generation

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0245554000051

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 272,156 119,796 475,370 221,303
Sales 272,131 119,767 475,339 221,288
Costs of Goods Sold 309,664 181,917 505,260 241,816
Gross Profit -37,508 -62,121 -29,890 -20,513
Other Operating Expenses 12,243 7,603 19,166 9,961
Operating P/L [=EBIT] -49,751 -69,724 -49,056 -30,474
P/L for Period [=Net Income] -66,155 -75,911 -73,736 -48,817

Material Costs 241,816 n.a. n.a. 241,816

Balance Sheet
Current Assets 239,896 252,991 160,264 306,433
Inventory 116,940 118,164 67,951 164,704
Receivables 52,553 61,281 16,750 79,628
Other Current Assets 70,403 73,546 75,563 62,101
Fixed Assets 602,272 582,428 601,670 622,717
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 599,640 579,488 598,842 620,589
Other Fixed Assets 2,632 2,940 2,828 2,128
Total Assets 842,168 835,419 761,934 929,150

Current Liabilities 501,236 561,214 447,947 494,547


Loans 292,982 270,858 270,087 338,000
Payables 22,586 27,294 12,738 27,726
Other Current Liabilities 185,668 263,062 165,122 128,821
Non Current Liabilities 298,967 307,427 271,297 318,177
Shareholders Funds 41,964 -33,222 42,689 116,425
Total Shareh. Funds & Liab. 842,167 835,419 761,933 929,149

Intensity Variables
Beginning Inventory 87,820 67,951 164,704 30,806
Net Stated Inventory 116,940 118,164 67,951 164,704
Average Inventory 102,380 93,058 116,328 97,755

Beginning Receivables 32,126 16,750 79,628 0


Net Accounts Receivables 52,553 61,281 16,750 79,628
Average Receivables 42,340 39,016 48,189 39,814

Beginning PPE 594,657 598,842 620,589 564,539


Net Property, Plant & Equipment 599,640 579,488 598,842 620,589
Average PPE 597,148 589,165 609,716 592,564

Beginning Payables 26,016 12,738 27,726 37,583


Trade Payables 22,586 27,294 12,738 27,726
Average Payables 24,301 20,016 20,232 32,655

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -15.46 -36.79 -9.35 -12.10
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.777 0.245 0.442


Inventory / Sales 0.777 0.245 0.442
Inventory / Total Operating Costs 0.491 0.222 0.388
Inventory / Other Operating Expenses 12.240 6.069 9.814
Inventory / Other operating expenses cont. 0.000 0.000 9.814
Receivables / Operating Revenue (Turnover) 0.326 0.101 0.180
Receivables / Sales 0.326 0.101 0.180
Receivables / Total Operating Costs 0.206 0.092 0.158
Receivables / Other Operating Expenses 5.132 2.514 3.997

Payables / Operating Revenue (Turnover) 0.167 0.043 0.148


Payables / Sales 0.167 0.043 0.148
Payables / Total Operating Costs 0.106 0.039 0.130
Payables / Other Operating Expenses 2.633 1.056 3.278
Payables / Other operating expenses cont. 0.000 0.000 3.278

PPE / Operating Revenue (Turover) 4.918 1.283 2.678


PPE / Sales 4.919 1.283 2.678
PPE / Total Operating Costs 3.109 1.163 2.354
PPE / Other Operating Expenses 77.491 31.812 59.488
PPE / Other operating expenses cont. 0.000 0.000 59.488

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

221,303
221,288
241,816
-20,513
9,961
-30,474
-48,817

241,816

306,433
164,704
79,628
62,101
622,717
0
620,589
2,128
929,150

494,547
338,000
27,726
128,821
318,177
116,425
929,149

30,806
164,704
97,755

0
79,628
39,814

564,539
620,589
592,564

37,583
27,726
32,655

-12.10

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.442
0.442
0.388
9.814
9.814
0.180
0.180
0.158
3.997

0.148
0.148
0.130
3.278
3.278

2.678
2.678
2.354
59.488
59.488
Pichit Roemecharoen 2 Rice Ricemill CO Ltd

Consolidated accounts

Pichit Roemecharoen 2 Rice Ricemill CO Ltd


BANG MUNNAK, PHICHIT
Thailand
+66 5 665 7022

US SIC code(s)
Primary code : -

Trade description
The Company is rice milling.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0665541000038

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Unqual
th THB th THB th THB
Local GAAP IFRS
AR
Income Statement
Operating Revenue (Turnover) 571,132 643,399 477,555 592,442
Sales 568,914 637,045 477,484 592,213
Costs of Goods Sold 513,307 590,268 418,344 531,310
Gross Profit 57,825 53,131 59,211 61,132
Other Operating Expenses 44,318 39,529 46,254 47,172
Operating P/L [=EBIT] 13,506 13,602 12,957 13,960
P/L for Period [=Net Income] 9,841 10,411 9,514 9,598

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 433,767 457,155 404,166 439,981
Inventory 260,765 199,358 266,612 316,325
Receivables 158,599 244,149 123,635 108,013
Other Current Assets 14,403 13,648 13,919 15,643
Fixed Assets 25,027 14,055 22,050 38,976
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 20,672 10,398 18,392 33,227
Other Fixed Assets 4,355 3,657 3,658 5,749
Total Assets 458,794 471,210 426,216 478,957

Current Liabilities 125,090 63,322 140,847 171,102


Loans 96,660 59,980 100,000 130,000
Payables 25,242 0 37,863 37,863
Other Current Liabilities 3,188 3,342 2,984 3,239
Non Current Liabilities 187,036 251,107 139,000 171,000
Shareholders Funds 146,668 156,781 146,369 136,855
Total Shareh. Funds & Liab. 458,794 471,210 426,216 478,957

Intensity Variables
Beginning Inventory 318,715 266,612 316,325 373,207
Net Stated Inventory 260,765 199,358 266,612 316,325
Average Inventory 289,740 232,985 291,469 344,766

Beginning Receivables 121,018 123,635 108,013 131,406


Net Accounts Receivables 158,599 244,149 123,635 108,013
Average Receivables 139,809 183,892 115,824 119,710

Beginning PPE 35,528 18,392 33,227 54,966


Net Property, Plant & Equipment 20,672 10,398 18,392 33,227
Average PPE 28,100 14,395 25,810 44,097

Beginning Payables 25,242 37,863 37,863 0


Trade Payables 25,242 0 37,863 37,863
Average Payables 25,242 18,932 37,863 18,932

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.42 2.16 2.79 2.41
Costs] (%)

Ratios

Qualif n.a. Unqual


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP IFRS
AR

Inventory / Operating revenue (Turnover) 0.362 0.610 0.582


Inventory / Sales 0.366 0.610 0.582
Inventory / Total Operating Costs 0.370 0.627 0.596
Inventory / Other Operating Expenses 5.894 6.301 7.309
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.286 0.243 0.202


Receivables / Sales 0.289 0.243 0.202
Receivables / Total Operating Costs 0.292 0.249 0.207
Receivables / Other Operating Expenses 4.652 2.504 2.538

Payables / Operating Revenue (Turnover) 0.029 0.079 0.032


Payables / Sales 0.030 0.079 0.032
Payables / Total Operating Costs 0.030 0.081 0.033
Payables / Other Operating Expenses 0.479 0.819 0.401
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.022 0.054 0.074


PPE / Sales 0.023 0.054 0.074
PPE / Total Operating Costs 0.023 0.056 0.076
PPE / Other Operating Expenses 0.364 0.558 0.935
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

592,442
592,213
531,310
61,132
47,172
13,960
9,598

n.a.

439,981
316,325
108,013
15,643
38,976
0
33,227
5,749
478,957

171,102
130,000
37,863
3,239
171,000
136,855
478,957

373,207
316,325
344,766

131,406
108,013
119,710

54,966
33,227
44,097

0
37,863
18,932

2.41

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.582
0.582
0.596
7.309
0.000

0.202
0.202
0.207
2.538

0.032
0.032
0.033
0.401
0.000

0.074
0.074
0.076
0.935
0.000
Pleng Vichian CO Ltd

Consolidated accounts

Pleng Vichian CO Ltd


BANGKOK
Thailand

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
The company is involved in manufacture of flour

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0105497000362

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 4,485 4,420 4,829 4,207
Sales 4,464 4,420 4,764 4,207
Costs of Goods Sold 3,646 3,405 3,811 3,721
Gross Profit 840 1,015 1,018 486
Other Operating Expenses 374 382 375 365
Operating P/L [=EBIT] 466 633 643 121
P/L for Period [=Net Income] 437 582 609 121

Material Costs 3,721 n.a. n.a. 3,721

Balance Sheet
Current Assets 1,027 1,730 1,021 331
Inventory 303 302 427 180
Receivables 0 0 0 0
Other Current Assets 724 1,428 594 151
Fixed Assets 124 74 124 175
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 101 51 101 152
Other Fixed Assets 23 23 23 23
Total Assets 1,152 1,804 1,145 506

Current Liabilities 192 253 177 145


Loans 0 0 0 0
Payables 57 172 0 0
Other Current Liabilities 134 81 177 145
Non Current Liabilities 0 0 0 0
Shareholders Funds 960 1,552 969 360
Total Shareh. Funds & Liab. 1,152 1,805 1,146 505

Intensity Variables
Beginning Inventory 270 427 180 202
Net Stated Inventory 303 302 427 180
Average Inventory 286 365 304 191

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 152 101 152 202


Net Property, Plant & Equipment 101 51 101 152
Average PPE 127 76 127 177

Beginning Payables 0 0 0 0
Trade Payables 57 172 0 0
Average Payables 29 86 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 11.58 16.72 15.36 2.96
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.082 0.063 0.045


Inventory / Sales 0.082 0.064 0.045
Inventory / Total Operating Costs 0.096 0.073 0.047
Inventory / Other Operating Expenses 0.954 0.809 0.523
Inventory / Other operating expenses cont. 0.000 0.000 0.523
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.019 0.000 0.000


Payables / Sales 0.019 0.000 0.000
Payables / Total Operating Costs 0.023 0.000 0.000
Payables / Other Operating Expenses 0.225 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.017 0.026 0.042


PPE / Sales 0.017 0.027 0.042
PPE / Total Operating Costs 0.020 0.030 0.043
PPE / Other Operating Expenses 0.199 0.337 0.485
PPE / Other operating expenses cont. 0.000 0.000 0.485

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

4,207
4,207
3,721
486
365
121
121

3,721

331
180
0
151
175
0
152
23
506

145
0
0
145
0
360
505

202
180
191

0
0
0

202
152
177

0
0
0

2.96

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.045
0.045
0.047
0.523
0.523
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.042
0.042
0.043
0.485
0.485
Quanafosevco

Consolidated accounts

Quanafosevco
QUANG NAM
Vietnam
+84 2353828578

US SIC code(s)
Primary code : -

Trade description
The Company specializes in buying and selling food products, agricultural products, materials for agriculture.

Trade description (Original language)

Number of employees :100 (2018)

BvD ID number
VN4000395789

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 679,652 174,263 626,550 1,238,144
Sales 679,652 174,262 626,549 1,238,144
Costs of Goods Sold 385,744 243,949 400,346 512,936
Gross Profit 293,909 -69,686 226,204 725,208
Other Operating Expenses 2,651,955 1,039,119 1,310,804 5,605,943
Operating P/L [=EBIT] -2,358,047 -1,108,805 -1,084,600 -4,880,735
P/L for Period [=Net Income] -15,477,112 -8,968,530 -19,276,671 -18,186,134

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 24,804,669 20,609,401 31,036,283 22,768,322
Inventory 390,033 390,033 390,033 390,033
Receivables 11,257,300 5,056,527 15,416,173 13,299,201
Other Current Assets 13,157,335 15,162,841 15,230,077 9,079,088
Fixed Assets 52,097,759 47,448,528 48,117,815 60,726,935
Intangible Fixed Assets 19,168,954 19,176,480 19,176,480 19,153,902
Tangible Fixed Assets 32,532,121 27,933,913 28,516,768 41,145,681
Other Fixed Assets 396,685 338,135 424,567 427,352
Total Assets 76,902,428 68,057,929 79,154,098 83,495,257

Current Liabilities 144,743,390 156,502,126 137,604,790 140,123,255


Loans 97,638,565 98,336,333 93,197,565 101,381,798
Payables 5,641,220 5,623,104 5,626,004 5,674,553
Other Current Liabilities 41,463,605 52,542,689 38,781,221 33,066,904
Non Current Liabilities 14,016,850 0 21,025,275 21,025,276
Shareholders Funds -81,857,813 -88,444,197 -79,475,967 -77,653,274
Total Shareh. Funds & Liab. 76,902,428 68,057,929 79,154,098 83,495,257

Intensity Variables
Beginning Inventory 392,702 390,033 390,033 398,039
Net Stated Inventory 390,033 390,033 390,033 390,033
Average Inventory 391,367 390,033 390,033 394,036

Beginning Receivables 16,096,391 15,416,173 13,299,201 19,573,798


Net Accounts Receivables 11,257,300 5,056,527 15,416,173 13,299,201
Average Receivables 13,676,846 10,236,350 14,357,687 16,436,500

Beginning PPE 38,398,403 28,516,768 41,145,681 45,532,761


Net Property, Plant & Equipment 32,532,121 27,933,913 28,516,768 41,145,681
Average PPE 35,465,262 28,225,341 34,831,225 43,339,221

Beginning Payables 5,665,787 5,626,004 5,674,553 5,696,803


Trade Payables 5,641,220 5,623,104 5,626,004 5,674,553
Average Payables 5,653,504 5,624,554 5,650,279 5,685,678

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -77.63 -86.42 -63.38 -79.77
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 2.238 0.623 0.318


Inventory / Sales 2.238 0.623 0.318
Inventory / Total Operating Costs 0.304 0.228 0.064
Inventory / Other Operating Expenses 0.375 0.298 0.070
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 58.741 22.915 13.275


Receivables / Sales 58.741 22.916 13.275
Receivables / Total Operating Costs 7.978 8.391 2.686
Receivables / Other Operating Expenses 9.851 10.953 2.932

Payables / Operating Revenue (Turnover) 32.276 9.018 4.592


Payables / Sales 32.276 9.018 4.592
Payables / Total Operating Costs 4.384 3.302 0.929
Payables / Other Operating Expenses 5.413 4.311 1.014
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 161.970 55.592 35.003


PPE / Sales 161.971 55.592 35.003
PPE / Total Operating Costs 21.998 20.355 7.083
PPE / Other Operating Expenses 27.163 26.572 7.731
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


riculture.

31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

1,238,144
1,238,144
512,936
725,208
5,605,943
-4,880,735
-18,186,134

n.a.

22,768,322
390,033
13,299,201
9,079,088
60,726,935
19,153,902
41,145,681
427,352
83,495,257

140,123,255
101,381,798
5,674,553
33,066,904
21,025,276
-77,653,274
83,495,257

398,039
390,033
394,036

19,573,798
13,299,201
16,436,500

45,532,761
41,145,681
43,339,221

5,696,803
5,674,553
5,685,678

-79.77

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.318
0.318
0.064
0.070
0.000

13.275
13.275
2.686
2.932

4.592
4.592
0.929
1.014
0.000

35.003
35.003
7.083
7.731
0.000
Rameswar Udyog Private Limited

Unconsolidated accounts

Rameswar Udyog Private Limited


AHMEDABAD
India

www.rameswar.com

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Involved in spinning yarns and work-wear for exports and local market [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :n.a. (2019)

BvD ID number
IN0009906896

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 2,238,355 2,847,672 1,888,871 1,978,524
Sales 2,173,399 2,763,544 1,778,167 1,978,485
Costs of Goods Sold 1,921,595 2,349,725 1,643,742 1,771,318
Gross Profit 316,760 497,947 245,129 207,206
Other Operating Expenses 220,704 345,148 174,277 142,688
Operating P/L [=EBIT] 96,056 152,799 70,852 64,518
P/L for Period [=Net Income] 19,485 42,381 1,910 14,165

Material Costs 366,671 731,301 262,318 106,394

Balance Sheet
Current Assets 464,701 605,585 368,648 419,869
Inventory 119,444 167,577 153,807 36,947
Receivables 231,085 277,654 108,479 307,123
Other Current Assets 114,172 160,354 106,362 75,799
Fixed Assets 494,142 734,915 582,520 164,990
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 448,308 705,488 541,784 97,653
Other Fixed Assets 45,833 29,428 40,736 67,337
Total Assets 958,842 1,340,500 951,168 584,859

Current Liabilities 249,773 384,022 186,037 179,261


Loans 213,532 324,567 164,038 151,991
Payables 15,657 36,661 5,713 4,596
Other Current Liabilities 20,585 22,794 16,286 22,674
Non Current Liabilities 554,343 772,861 623,894 266,274
Shareholders Funds 154,726 183,618 141,238 139,324
Total Shareh. Funds & Liab. 958,842 1,340,500 951,168 584,859

Intensity Variables
Beginning Inventory 75,341 153,807 36,947 35,268
Net Stated Inventory 119,444 167,577 153,807 36,947
Average Inventory 97,392 160,692 95,377 36,108

Beginning Receivables 218,634 108,479 307,123 240,301


Net Accounts Receivables 231,085 277,654 108,479 307,123
Average Receivables 224,860 193,066 207,801 273,712

Beginning PPE 246,640 541,784 97,653 100,483


Net Property, Plant & Equipment 448,308 705,488 541,784 97,653
Average PPE 347,474 623,636 319,719 99,068

Beginning Payables 4,226 5,713 4,596 2,370


Trade Payables 15,657 36,661 5,713 4,596
Average Payables 9,942 21,187 5,155 3,483

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 4.48 5.67 3.90 3.37
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.056 0.050 0.018


Inventory / Sales 0.058 0.054 0.018
Inventory / Total Operating Costs 0.060 0.052 0.019
Inventory / Other Operating Expenses 0.466 0.547 0.253
Inventory / Other operating expenses cont. 0.082 0.061 0.020
Receivables / Operating Revenue (Turnover) 0.068 0.110 0.138
Receivables / Sales 0.070 0.117 0.138
Receivables / Total Operating Costs 0.072 0.114 0.143
Receivables / Other Operating Expenses 0.559 1.192 1.918

Payables / Operating Revenue (Turnover) 0.007 0.003 0.002


Payables / Sales 0.008 0.003 0.002
Payables / Total Operating Costs 0.008 0.003 0.002
Payables / Other Operating Expenses 0.061 0.030 0.024
Payables / Other operating expenses cont. 0.011 0.003 0.002

PPE / Operating Revenue (Turover) 0.219 0.169 0.050


PPE / Sales 0.226 0.180 0.050
PPE / Total Operating Costs 0.231 0.176 0.052
PPE / Other Operating Expenses 1.807 1.835 0.694
PPE / Other operating expenses cont. 0.318 0.206 0.055

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

1,978,524
1,978,485
1,771,318
207,206
142,688
64,518
14,165

106,394

419,869
36,947
307,123
75,799
164,990
0
97,653
67,337
584,859

179,261
151,991
4,596
22,674
266,274
139,324
584,859

35,268
36,947
36,108

240,301
307,123
273,712

100,483
97,653
99,068

2,370
4,596
3,483

3.37

31/03/2016
12 months
th INR
Local GAAP

0.018
0.018
0.019
0.253
0.020
0.138
0.138
0.143
1.918

0.002
0.002
0.002
0.024
0.002

0.050
0.050
0.052
0.694
0.055
Rana Sugars Limited

Unconsolidated accounts

Rana Sugars Limited

India

www.ranagroup.com

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Rana Sugars Limited, is engaged in manufacturing of Packaging Bottles Jars, Power Converters & Agro Foods Products. Operation
& Branches: At the address, SCO 49, 50, Sector 8C, Madhya Marg, Chandigarh, 160009, Chandigarh, India, the company
maintains its registered & head office. The company maintains its work offices at: Village Butter Seviyan, Tehsil Baba Bakala,
District Amritsar (Punjab) Telefax: 091-1853-257604/257610/257611 Cell : 9815900940 Email : santokhsingh@ranasugars.com
Village Louhka, Tehsil Patti, District Tran Taran Punjab Tel : 01851-226455 Email: ajaymajithia@ranagroup.com Post Office
Manpur, Tanda Road, Belwara, Moradabad, Uttar Pardesh Tel : 0591-2254039 Email: pkaren@ranasugars.com Karimganj,
Shahbad, Distt. Rampur, Uttar Pardesh Tel : 0591-2254039 Email: gurbuxsingh@ranasugars.com

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN30990FI

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 9,841,443 9,947,150 11,015,205 8,561,974
Sales 9,772,139 9,876,704 10,952,956 8,486,756
Costs of Goods Sold 8,104,473 8,447,302 9,411,235 6,454,881
Gross Profit 1,736,970 1,499,848 1,603,970 2,107,093
Other Operating Expenses 1,156,373 1,381,874 1,095,129 992,117
Operating P/L [=EBIT] 580,597 117,974 508,841 1,114,976
P/L for Period [=Net Income] -319,679 -864,964 -261,357 167,283
Material Costs 8,006,037 9,613,230 7,522,147 6,882,733

Balance Sheet
Current Assets 8,791,470 9,134,840 7,948,373 9,291,198
Inventory 5,405,361 5,357,202 4,406,176 6,452,704
Receivables 815,886 980,656 726,793 740,208
Other Current Assets 2,570,224 2,796,982 2,815,404 2,098,286
Fixed Assets 5,051,080 4,735,984 5,309,495 5,107,761
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 4,504,447 4,501,308 4,543,127 4,468,906
Other Fixed Assets 546,633 234,676 766,368 638,855
Total Assets 13,842,550 13,870,824 13,257,868 14,398,959

Current Liabilities 10,272,850 11,573,560 9,398,015 9,846,974


Loans 5,779,170 6,088,258 5,521,591 5,727,661
Payables 2,883,931 4,544,445 1,483,327 2,624,021
Other Current Liabilities 1,609,749 940,857 2,393,097 1,495,292
Non Current Liabilities 2,284,585 2,166,059 2,128,460 2,559,235
Shareholders Funds 1,285,116 131,205 1,731,393 1,992,750
Total Shareh. Funds & Liab. 13,842,550 13,870,824 13,257,868 14,398,959

Intensity Variables
Beginning Inventory 5,575,544 4,406,176 6,452,704 5,867,752
Net Stated Inventory 5,405,361 5,357,202 4,406,176 6,452,704
Average Inventory 5,490,452 4,881,689 5,429,440 6,160,228

Beginning Receivables 680,536 726,793 740,208 574,606


Net Accounts Receivables 815,886 980,656 726,793 740,208
Average Receivables 748,211 853,725 733,501 657,407

Beginning PPE 4,468,977 4,543,127 4,468,906 4,394,899


Net Property, Plant & Equipment 4,504,447 4,501,308 4,543,127 4,468,906
Average PPE 4,486,712 4,522,218 4,506,017 4,431,903

Beginning Payables 2,059,709 1,483,327 2,624,021 2,071,780


Trade Payables 2,883,931 4,544,445 1,483,327 2,624,021
Average Payables 2,471,820 3,013,886 2,053,674 2,347,901

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 6.27 1.20 4.84 14.97
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP
Inventory / Operating revenue (Turnover) 0.491 0.493 0.719
Inventory / Sales 0.494 0.496 0.726
Inventory / Total Operating Costs 0.497 0.517 0.827
Inventory / Other Operating Expenses 3.533 4.958 6.209
Inventory / Other operating expenses cont. 22.606 1.819 10.917

Receivables / Operating Revenue (Turnover) 0.086 0.067 0.077


Receivables / Sales 0.086 0.067 0.077
Receivables / Total Operating Costs 0.087 0.070 0.088
Receivables / Other Operating Expenses 0.618 0.670 0.663

Payables / Operating Revenue (Turnover) 0.303 0.186 0.274


Payables / Sales 0.305 0.187 0.277
Payables / Total Operating Costs 0.307 0.195 0.315
Payables / Other Operating Expenses 2.181 1.875 2.367
Payables / Other operating expenses cont. 13.957 0.688 4.161

PPE / Operating Revenue (Turover) 0.455 0.409 0.518


PPE / Sales 0.458 0.411 0.522
PPE / Total Operating Costs 0.460 0.429 0.595
PPE / Other Operating Expenses 3.273 4.115 4.467
PPE / Other operating expenses cont. 20.941 1.510 7.854

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


gro Foods Products. Operations
h, India, the company
viyan, Tehsil Baba Bakala,
santokhsingh@ranasugars.com
anagroup.com Post Office
sugars.com Karimganj,

31/03/2016
12 months

th INR
Local GAAP

8,561,974
8,486,756
6,454,881
2,107,093
992,117
1,114,976
167,283
6,882,733

9,291,198
6,452,704
740,208
2,098,286
5,107,761
0
4,468,906
638,855
14,398,959

9,846,974
5,727,661
2,624,021
1,495,292
2,559,235
1,992,750
14,398,959

5,867,752
6,452,704
6,160,228

574,606
740,208
657,407

4,394,899
4,468,906
4,431,903

2,071,780
2,624,021
2,347,901

14.97

31/03/2016
12 months
th INR
Local GAAP
0.719
0.726
0.827
6.209
10.917

0.077
0.077
0.088
0.663

0.274
0.277
0.315
2.367
4.161

0.518
0.522
0.595
4.467
7.854
RFM Corporation

Consolidated accounts

RFM Corporation
MANDALUYONG CITY
Philippines
+63 2 631 8101
www.rfm.com.ph

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
The Company is engages into the flour milling business. It also engages in non-food business, which includes real estate,
consumer financing and integrated cargo-handling services.

Trade description (Original language)

Number of employees :493 (2018)

BvD ID number
PH0000012998

Financial information before adjustments

Annual report/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Unqual Unqual
th PHP th PHP th PHP
IFRS IFRS
AR AR
Income Statement
Operating Revenue (Turnover) 13,198,713 14,115,542 12,743,651 12,736,947
Sales 13,171,147 14,071,132 12,743,651 12,698,658
Costs of Goods Sold 7,456,707 8,238,642 7,134,110 6,997,368
Gross Profit 5,742,007 5,876,900 5,609,541 5,739,579
Other Operating Expenses 4,108,983 4,281,053 4,042,814 4,003,081
Operating P/L [=EBIT] 1,633,024 1,595,847 1,566,727 1,736,498
P/L for Period [=Net Income] 1,051,068 1,109,009 1,042,345 1,001,850

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 6,206,968 6,329,186 5,899,530 6,392,189
Inventory 1,315,343 1,242,327 1,533,885 1,169,818
Receivables 1,957,045 1,980,930 1,862,939 2,027,265
Other Current Assets 2,934,580 3,105,929 2,502,706 3,195,106
Fixed Assets 9,610,960 10,467,256 10,019,219 8,346,406
Intangible Fixed Assets 2,271,498 2,271,495 2,271,497 2,271,503
Tangible Fixed Assets 6,341,893 6,994,576 6,421,163 5,609,939
Other Fixed Assets 997,569 1,201,185 1,326,559 464,964
Total Assets 15,817,929 16,796,442 15,918,749 14,738,595

Current Liabilities 4,119,548 4,419,793 3,984,356 3,954,494


Loans 485,500 440,000 556,500 460,000
Payables 1,451,159 1,455,951 1,476,605 1,420,921
Other Current Liabilities 2,182,889 2,523,842 1,951,251 2,073,573
Non Current Liabilities 705,555 699,785 781,829 635,052
Shareholders Funds 10,992,826 11,676,864 11,152,564 10,149,049
Total Shareh. Funds & Liab. 15,817,929 16,796,442 15,918,749 14,738,595

Intensity Variables
Beginning Inventory 1,288,502 1,533,885 1,169,818 1,161,803
Net Stated Inventory 1,315,343 1,242,327 1,533,885 1,169,818
Average Inventory 1,301,923 1,388,106 1,351,852 1,165,811

Beginning Receivables 1,954,230 1,862,939 2,027,265 1,972,486


Net Accounts Receivables 1,957,045 1,980,930 1,862,939 2,027,265
Average Receivables 1,955,637 1,921,935 1,945,102 1,999,876

Beginning PPE 5,873,866 6,421,163 5,609,939 5,590,497


Net Property, Plant & Equipment 6,341,893 6,994,576 6,421,163 5,609,939
Average PPE 6,107,880 6,707,870 6,015,551 5,600,218

Beginning Payables 1,492,053 1,476,605 1,420,921 1,578,632


Trade Payables 1,451,159 1,455,951 1,476,605 1,420,921
Average Payables 1,471,606 1,466,278 1,448,763 1,499,777

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 14.12 12.75 14.02 15.79
Costs] (%)

Ratios

Unqual Unqual
31/12/2018 31/12/2017
12 months 12 months
th PHP th PHP
IFRS IFRS
AR AR

Inventory / Operating revenue (Turnover) 0.098 0.106 0.092


Inventory / Sales 0.099 0.106 0.092
Inventory / Total Operating Costs 0.111 0.121 0.106
Inventory / Other Operating Expenses 0.324 0.334 0.291
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.136 0.153 0.157


Receivables / Sales 0.137 0.153 0.157
Receivables / Total Operating Costs 0.154 0.174 0.182
Receivables / Other Operating Expenses 0.449 0.481 0.500

Payables / Operating Revenue (Turnover) 0.104 0.114 0.118


Payables / Sales 0.104 0.114 0.118
Payables / Total Operating Costs 0.117 0.130 0.136
Payables / Other Operating Expenses 0.343 0.358 0.375
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.475 0.472 0.440


PPE / Sales 0.477 0.472 0.441
PPE / Total Operating Costs 0.536 0.538 0.509
PPE / Other Operating Expenses 1.567 1.488 1.399
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


h includes real estate,

31/12/2016
12 months
Unqual
th PHP
IFRS
AR

12,736,947
12,698,658
6,997,368
5,739,579
4,003,081
1,736,498
1,001,850

n.a.

6,392,189
1,169,818
2,027,265
3,195,106
8,346,406
2,271,503
5,609,939
464,964
14,738,595

3,954,494
460,000
1,420,921
2,073,573
635,052
10,149,049
14,738,595

1,161,803
1,169,818
1,165,811

1,972,486
2,027,265
1,999,876

5,590,497
5,609,939
5,600,218

1,578,632
1,420,921
1,499,777

15.79

Unqual
31/12/2016
12 months
th PHP
IFRS
AR

0.092
0.092
0.106
0.291
0.000

0.157
0.157
0.182
0.500

0.118
0.118
0.136
0.375
0.000

0.440
0.441
0.509
1.399
0.000
Rice Mill Thai Perm Pool ROI ET Company Limited

Consolidated accounts

Rice Mill Thai Perm Pool ROI ET Company Limited


MUEANG ROI ET, ROI ET
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company's principal activity - Rice Milling .

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0455556000774

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 252,662 270,314 280,253 207,419
Sales 251,678 269,288 279,967 205,780
Costs of Goods Sold 234,282 248,845 261,327 192,673
Gross Profit 18,380 21,469 18,926 14,746
Other Operating Expenses 10,295 13,487 9,863 7,534
Operating P/L [=EBIT] 8,086 7,982 9,063 7,212
P/L for Period [=Net Income] 5,108 4,804 5,824 4,697

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 126,147 127,786 126,773 123,881
Inventory 123,383 126,077 126,098 117,973
Receivables 195 150 411 23
Other Current Assets 2,569 1,559 264 5,885
Fixed Assets 25,091 22,966 25,956 26,351
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 25,091 22,966 25,956 26,351
Other Fixed Assets 0 0 0 0
Total Assets 151,238 150,752 152,729 150,232

Current Liabilities 127,775 126,680 128,660 127,986


Loans 112,066 126,000 127,199 83,000
Payables 15,685 633 1,436 44,986
Other Current Liabilities 24 47 25 0
Non Current Liabilities 0 0 0 0
Shareholders Funds 23,462 24,073 24,069 22,245
Total Shareh. Funds & Liab. 151,238 150,753 152,729 150,231

Intensity Variables
Beginning Inventory 120,860 126,098 117,973 118,508
Net Stated Inventory 123,383 126,077 126,098 117,973
Average Inventory 122,121 126,088 122,036 118,241

Beginning Receivables 1,486 411 23 4,023


Net Accounts Receivables 195 150 411 23
Average Receivables 840 281 217 2,023

Beginning PPE 25,543 25,956 26,351 24,322


Net Property, Plant & Equipment 25,091 22,966 25,956 26,351
Average PPE 25,317 24,461 26,154 25,337

Beginning Payables 31,655 1,436 44,986 48,544


Trade Payables 15,685 633 1,436 44,986
Average Payables 23,670 1,035 23,211 46,765

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 3.31 3.04 3.34 3.60
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.466 0.435 0.570


Inventory / Sales 0.468 0.436 0.575
Inventory / Total Operating Costs 0.481 0.450 0.591
Inventory / Other Operating Expenses 9.349 12.373 15.694
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.001 0.001 0.010
Receivables / Sales 0.001 0.001 0.010
Receivables / Total Operating Costs 0.001 0.001 0.010
Receivables / Other Operating Expenses 0.021 0.022 0.269

Payables / Operating Revenue (Turnover) 0.004 0.083 0.225


Payables / Sales 0.004 0.083 0.227
Payables / Total Operating Costs 0.004 0.086 0.234
Payables / Other Operating Expenses 0.077 2.353 6.207
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.090 0.093 0.122


PPE / Sales 0.091 0.093 0.123
PPE / Total Operating Costs 0.093 0.096 0.127
PPE / Other Operating Expenses 1.814 2.652 3.363
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

207,419
205,780
192,673
14,746
7,534
7,212
4,697

n.a.

123,881
117,973
23
5,885
26,351
0
26,351
0
150,232

127,986
83,000
44,986
0
0
22,245
150,231

118,508
117,973
118,241

4,023
23
2,023

24,322
26,351
25,337

48,544
44,986
46,765

3.60

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.570
0.575
0.591
15.694
0.000
0.010
0.010
0.010
0.269

0.225
0.227
0.234
6.207
0.000

0.122
0.123
0.127
3.363
0.000
Rice Tech Co.,Ltd.

Unconsolidated accounts

Rice Tech Co.,Ltd.


ANSEONG-SI
Republic of Korea
+82 031 671 2093 6
www.rt21.co.kr

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Manufacture of Other Grain Mill Products

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
KR1311110052181

Financial information before adjustments

Local registry filing/Unconsolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted
th KRW th KRW th KRW
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 8,462,333 8,979,000 8,249,000 8,159,000
Sales 8,462,333 8,979,000 8,249,000 8,159,000
Costs of Goods Sold 7,552,667 8,132,000 7,307,000 7,219,000
Gross Profit 910,333 848,000 943,000 940,000
Other Operating Expenses 715,000 729,000 767,000 649,000
Operating P/L [=EBIT] 195,333 119,000 176,000 291,000
P/L for Period [=Net Income] 100,333 11,000 80,000 210,000

Material Costs 7,552,667 8,132,000 7,307,000 7,219,000

Balance Sheet
Current Assets 1,610,333 1,448,000 1,669,000 1,714,000
Inventory 1,017,667 1,080,000 1,121,000 852,000
Receivables 291,333 116,000 178,000 580,000
Other Current Assets 300,667 251,000 369,000 282,000
Fixed Assets 3,802,667 4,452,000 4,548,000 2,408,000
Intangible Fixed Assets 8,667 17,000 4,000 5,000
Tangible Fixed Assets 3,698,000 4,333,000 4,448,000 2,313,000
Other Fixed Assets 96,333 103,000 97,000 89,000
Total Assets 5,413,000 5,900,000 6,217,000 4,122,000

Current Liabilities 1,836,667 1,492,000 1,535,000 2,483,000


Loans 1,503,333 1,200,000 1,200,000 2,110,000
Payables 49,667 126,000 13,000 10,000
Other Current Liabilities 283,667 166,000 323,000 362,000
Non Current Liabilities 1,985,667 2,786,000 3,071,000 100,000
Shareholders Funds 1,590,667 1,622,000 1,611,000 1,539,000
Total Shareh. Funds & Liab. 5,413,000 5,900,000 6,217,000 4,122,000

Intensity Variables
Beginning Inventory 975,667 1,121,000 852,000 954,000
Net Stated Inventory 1,017,667 1,080,000 1,121,000 852,000
Average Inventory 996,667 1,100,500 986,500 903,000

Beginning Receivables 328,000 178,000 580,000 226,000


Net Accounts Receivables 291,333 116,000 178,000 580,000
Average Receivables 309,667 147,000 379,000 403,000

Beginning PPE 2,973,000 4,448,000 2,313,000 2,158,000


Net Property, Plant & Equipment 3,698,000 4,333,000 4,448,000 2,313,000
Average PPE 3,335,500 4,390,500 3,380,500 2,235,500

Beginning Payables 75,333 13,000 10,000 203,000


Trade Payables 49,667 126,000 13,000 10,000
Average Payables 62,500 69,500 11,500 106,500

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.36 1.34 2.18 3.70
Costs] (%)

Ratios

31/12/2018 31/12/2017
12 months 12 months
th KRW th KRW
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.123 0.120 0.111


Inventory / Sales 0.123 0.120 0.111
Inventory / Total Operating Costs 0.124 0.122 0.115
Inventory / Other Operating Expenses 1.510 1.286 1.391
Inventory / Other operating expenses cont. 1.512 1.288 1.391
Receivables / Operating Revenue (Turnover) 0.016 0.046 0.049
Receivables / Sales 0.016 0.046 0.049
Receivables / Total Operating Costs 0.017 0.047 0.051
Receivables / Other Operating Expenses 0.202 0.494 0.621

Payables / Operating Revenue (Turnover) 0.008 0.001 0.013


Payables / Sales 0.008 0.001 0.013
Payables / Total Operating Costs 0.008 0.001 0.014
Payables / Other Operating Expenses 0.095 0.015 0.164
Payables / Other operating expenses cont. 0.095 0.015 0.164

PPE / Operating Revenue (Turover) 0.489 0.410 0.274


PPE / Sales 0.489 0.410 0.274
PPE / Total Operating Costs 0.496 0.419 0.284
PPE / Other Operating Expenses 6.023 4.407 3.445
PPE / Other operating expenses cont. 6.031 4.413 3.445

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months

th KRW
Local GAAP

8,159,000
8,159,000
7,219,000
940,000
649,000
291,000
210,000

7,219,000

1,714,000
852,000
580,000
282,000
2,408,000
5,000
2,313,000
89,000
4,122,000

2,483,000
2,110,000
10,000
362,000
100,000
1,539,000
4,122,000

954,000
852,000
903,000

226,000
580,000
403,000

2,158,000
2,313,000
2,235,500

203,000
10,000
106,500

3.70

31/12/2016
12 months
th KRW
Local GAAP

0.111
0.111
0.115
1.391
1.391
0.049
0.049
0.051
0.621

0.013
0.013
0.014
0.164
0.164

0.274
0.274
0.284
3.445
3.445
Rongsee Jueng Rungrueang Company Limited

Consolidated accounts

Rongsee Jueng Rungrueang Company Limited


NONG BUA, NAKHON SAWAN
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company's principal activity - Rice Milling .

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0605557000954

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 13,976 16,460 12,667 12,800
Sales 10,853 15,200 8,410 8,950
Costs of Goods Sold 6,491 6,544 6,014 6,916
Gross Profit 7,484 9,916 6,653 5,884
Other Operating Expenses 2,944 5,385 1,963 1,485
Operating P/L [=EBIT] 4,540 4,531 4,690 4,399
P/L for Period [=Net Income] 320 252 216 492

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 84,329 80,760 84,920 87,306
Inventory 0 0 0 0
Receivables 18,165 9,154 28,902 16,439
Other Current Assets 66,164 71,606 56,018 70,867
Fixed Assets 7,243 6,609 6,386 8,734
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 7,243 6,609 6,386 8,734
Other Fixed Assets 0 0 0 0
Total Assets 91,572 87,369 91,306 96,040

Current Liabilities 74,015 75,495 73,831 72,719


Loans 67,430 68,963 67,005 66,322
Payables 596 411 744 634
Other Current Liabilities 5,989 6,121 6,082 5,763
Non Current Liabilities 11,511 5,588 11,441 17,505
Shareholders Funds 6,045 6,285 6,033 5,817
Total Shareh. Funds & Liab. 91,571 87,368 91,305 96,041

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 0 0 0 0
Average Inventory 0 0 0 0

Beginning Receivables 16,593 28,902 16,439 4,439


Net Accounts Receivables 18,165 9,154 28,902 16,439
Average Receivables 17,379 19,028 22,671 10,439

Beginning PPE 8,785 6,386 8,734 11,234


Net Property, Plant & Equipment 7,243 6,609 6,386 8,734
Average PPE 8,014 6,498 7,560 9,984

Beginning Payables 558 744 634 296


Trade Payables 596 411 744 634
Average Payables 577 578 689 465

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 48.12 37.98 58.79 52.36
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.000
Inventory / Other Operating Expenses 0.000 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 1.156 1.790 0.816
Receivables / Sales 1.252 2.696 1.166
Receivables / Total Operating Costs 1.595 2.842 1.243
Receivables / Other Operating Expenses 3.534 11.549 7.030

Payables / Operating Revenue (Turnover) 0.035 0.054 0.036


Payables / Sales 0.038 0.082 0.052
Payables / Total Operating Costs 0.048 0.086 0.055
Payables / Other Operating Expenses 0.107 0.351 0.313
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.395 0.597 0.780


PPE / Sales 0.427 0.899 1.116
PPE / Total Operating Costs 0.545 0.948 1.188
PPE / Other Operating Expenses 1.207 3.851 6.723
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

12,800
8,950
6,916
5,884
1,485
4,399
492

n.a.

87,306
0
16,439
70,867
8,734
0
8,734
0
96,040

72,719
66,322
634
5,763
17,505
5,817
96,041

0
0
0

4,439
16,439
10,439

11,234
8,734
9,984

296
634
465

52.36

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.000
0.000
0.000
0.000
0.000
0.816
1.166
1.243
7.030

0.036
0.052
0.055
0.313
0.000

0.780
1.116
1.188
6.723
0.000
Rongseekhao Kasetthunyarungrueang Company Limited

Consolidated accounts

Rongseekhao Kasetthunyarungrueang Company Limited


MUEANG AMNAT CHAROEN, AMNAT CHAROEN
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company's principal activity - Rice Milling .

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0375555000054

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 253,068 228,218 242,567 288,418
Sales 244,058 228,070 231,071 273,033
Costs of Goods Sold 233,793 209,647 222,604 269,127
Gross Profit 19,275 18,571 19,963 19,291
Other Operating Expenses 6,618 5,758 5,545 8,551
Operating P/L [=EBIT] 12,657 12,813 14,418 10,740
P/L for Period [=Net Income] 2,925 2,168 2,706 3,900

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 160,975 131,327 155,983 195,616
Inventory 122,942 78,097 132,431 158,298
Receivables 35,456 50,034 22,873 33,461
Other Current Assets 2,577 3,196 679 3,857
Fixed Assets 23,232 20,850 23,138 25,707
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 23,232 20,850 23,138 25,707
Other Fixed Assets 0 0 0 0
Total Assets 184,207 152,177 179,121 221,323

Current Liabilities 32,338 25,635 45,505 25,873


Loans 31,739 24,903 45,051 25,264
Payables 492 629 347 499
Other Current Liabilities 107 103 107 110
Non Current Liabilities 46,974 14,300 31,042 95,580
Shareholders Funds 104,895 112,242 102,574 99,869
Total Shareh. Funds & Liab. 184,207 152,177 179,121 221,322

Intensity Variables
Beginning Inventory 137,439 132,431 158,298 121,589
Net Stated Inventory 122,942 78,097 132,431 158,298
Average Inventory 130,191 105,264 145,365 139,944

Beginning Receivables 23,300 22,873 33,461 13,565


Net Accounts Receivables 35,456 50,034 22,873 33,461
Average Receivables 29,378 36,454 28,167 23,513

Beginning PPE 25,787 23,138 25,707 28,515


Net Property, Plant & Equipment 23,232 20,850 23,138 25,707
Average PPE 24,509 21,994 24,423 27,111

Beginning Payables 695 347 499 1,239


Trade Payables 492 629 347 499
Average Payables 593 488 423 869

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 5.26 5.95 6.32 3.87
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.461 0.599 0.485


Inventory / Sales 0.462 0.629 0.513
Inventory / Total Operating Costs 0.489 0.637 0.504
Inventory / Other Operating Expenses 18.281 26.215 16.366
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.160 0.116 0.082
Receivables / Sales 0.160 0.122 0.086
Receivables / Total Operating Costs 0.169 0.123 0.085
Receivables / Other Operating Expenses 6.331 5.080 2.750

Payables / Operating Revenue (Turnover) 0.002 0.002 0.003


Payables / Sales 0.002 0.002 0.003
Payables / Total Operating Costs 0.002 0.002 0.003
Payables / Other Operating Expenses 0.085 0.076 0.102
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.096 0.101 0.094


PPE / Sales 0.096 0.106 0.099
PPE / Total Operating Costs 0.102 0.107 0.098
PPE / Other Operating Expenses 3.820 4.404 3.171
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

288,418
273,033
269,127
19,291
8,551
10,740
3,900

n.a.

195,616
158,298
33,461
3,857
25,707
0
25,707
0
221,323

25,873
25,264
499
110
95,580
99,869
221,322

121,589
158,298
139,944

13,565
33,461
23,513

28,515
25,707
27,111

1,239
499
869

3.87

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.485
0.513
0.504
16.366
0.000
0.082
0.086
0.085
2.750

0.003
0.003
0.003
0.102
0.000

0.094
0.099
0.098
3.171
0.000
Rongseesangtong Rice Group CO Ltd

Consolidated accounts

Rongseesangtong Rice Group CO Ltd


MUANG UDONTHANI, UDONTHANI
Thailand
+66 5 935 9562

US SIC code(s)
Primary code : -

Trade description
The Company is engaged in rice mill business.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0415555000134

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Unqual
th THB th THB th THB
Local GAAP IFRS
AR
Income Statement
Operating Revenue (Turnover) 949,962 987,865 952,812 909,209
Sales 948,935 985,020 952,787 908,999
Costs of Goods Sold 858,827 907,771 842,158 826,551
Gross Profit 91,135 80,094 110,654 82,658
Other Operating Expenses 66,313 52,547 86,054 60,339
Operating P/L [=EBIT] 24,822 27,547 24,600 22,319
P/L for Period [=Net Income] 6,154 8,125 5,232 5,106

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 443,998 493,943 433,938 404,113
Inventory 370,891 381,470 370,956 360,246
Receivables 72,210 111,646 61,836 43,149
Other Current Assets 897 827 1,146 718
Fixed Assets 176,571 165,105 180,292 184,316
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 175,270 164,305 179,368 182,136
Other Fixed Assets 1,301 800 924 2,180
Total Assets 620,569 659,048 614,230 588,429

Current Liabilities 408,623 423,088 385,733 417,049


Loans 397,481 421,051 378,812 392,579
Payables 2,576 2,037 1,776 3,916
Other Current Liabilities 8,566 0 5,145 20,554
Non Current Liabilities 150,260 167,112 167,776 115,891
Shareholders Funds 61,686 68,847 60,721 55,489
Total Shareh. Funds & Liab. 620,569 659,047 614,230 588,429

Intensity Variables
Beginning Inventory 336,076 370,956 360,246 277,025
Net Stated Inventory 370,891 381,470 370,956 360,246
Average Inventory 353,483 376,213 365,601 318,636

Beginning Receivables 51,957 61,836 43,149 50,886


Net Accounts Receivables 72,210 111,646 61,836 43,149
Average Receivables 62,084 86,741 52,493 47,018

Beginning PPE 179,464 179,368 182,136 176,888


Net Property, Plant & Equipment 175,270 164,305 179,368 182,136
Average PPE 177,367 171,837 180,752 179,512

Beginning Payables 3,483 1,776 3,916 4,757


Trade Payables 2,576 2,037 1,776 3,916
Average Payables 3,030 1,907 2,846 4,337

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.68 2.87 2.65 2.52
Costs] (%)

Ratios

Qualif n.a. Unqual


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP IFRS
AR

Inventory / Operating revenue (Turnover) 0.381 0.384 0.350


Inventory / Sales 0.382 0.384 0.351
Inventory / Total Operating Costs 0.392 0.394 0.359
Inventory / Other Operating Expenses 7.160 4.249 5.281
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.088 0.055 0.052


Receivables / Sales 0.088 0.055 0.052
Receivables / Total Operating Costs 0.090 0.057 0.053
Receivables / Other Operating Expenses 1.651 0.610 0.779

Payables / Operating Revenue (Turnover) 0.002 0.003 0.005


Payables / Sales 0.002 0.003 0.005
Payables / Total Operating Costs 0.002 0.003 0.005
Payables / Other Operating Expenses 0.036 0.033 0.072
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.174 0.190 0.197


PPE / Sales 0.174 0.190 0.197
PPE / Total Operating Costs 0.179 0.195 0.202
PPE / Other Operating Expenses 3.270 2.100 2.975
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

909,209
908,999
826,551
82,658
60,339
22,319
5,106

n.a.

404,113
360,246
43,149
718
184,316
0
182,136
2,180
588,429

417,049
392,579
3,916
20,554
115,891
55,489
588,429

277,025
360,246
318,636

50,886
43,149
47,018

176,888
182,136
179,512

4,757
3,916
4,337

2.52

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.350
0.351
0.359
5.281
0.000

0.052
0.052
0.053
0.779

0.005
0.005
0.005
0.072
0.000

0.197
0.197
0.202
2.975
0.000
Rongsifaichaitanasincharoen Co.,Ltd.

Consolidated accounts

Rongsifaichaitanasincharoen Co.,Ltd.
NONGKHAI
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company is a rice milling.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0435554000742

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 322,986 372,989 341,270 254,700
Sales 321,923 372,215 340,406 253,149
Costs of Goods Sold 295,504 346,609 311,531 228,372
Gross Profit 27,482 26,380 29,739 26,328
Other Operating Expenses 6,857 7,622 7,253 5,695
Operating P/L [=EBIT] 20,626 18,758 22,486 20,633
P/L for Period [=Net Income] 6,651 7,608 6,997 5,349

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 266,644 243,022 237,193 319,717
Inventory 251,776 239,219 234,628 281,482
Receivables 11,446 0 0 34,339
Other Current Assets 3,421 3,803 2,565 3,896
Fixed Assets 35,056 33,933 34,057 37,177
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 34,500 32,266 34,057 37,177
Other Fixed Assets 556 1,667 0 0
Total Assets 301,700 276,955 271,250 356,894

Current Liabilities 245,043 211,586 215,450 308,094


Loans 244,200 211,000 214,238 307,363
Payables 578 280 872 583
Other Current Liabilities 265 306 340 148
Non Current Liabilities 654 1,962 0 0
Shareholders Funds 56,003 63,407 55,799 48,802
Total Shareh. Funds & Liab. 301,700 276,955 271,249 356,896

Intensity Variables
Beginning Inventory 266,318 234,628 281,482 282,843
Net Stated Inventory 251,776 239,219 234,628 281,482
Average Inventory 259,047 236,924 258,055 282,163

Beginning Receivables 11,466 0 34,339 58


Net Accounts Receivables 11,446 0 0 34,339
Average Receivables 11,456 0 17,170 17,199

Beginning PPE 36,823 34,057 37,177 39,235


Net Property, Plant & Equipment 34,500 32,266 34,057 37,177
Average PPE 35,662 33,162 35,617 38,206

Beginning Payables 794 872 583 928


Trade Payables 578 280 872 583
Average Payables 686 576 728 756

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 6.82 5.30 7.05 8.81
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.635 0.756 1.108


Inventory / Sales 0.637 0.758 1.115
Inventory / Total Operating Costs 0.669 0.809 1.205
Inventory / Other Operating Expenses 31.084 35.579 49.546
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.050 0.068
Receivables / Sales 0.000 0.050 0.068
Receivables / Total Operating Costs 0.000 0.054 0.073
Receivables / Other Operating Expenses 0.000 2.367 3.020

Payables / Operating Revenue (Turnover) 0.002 0.002 0.003


Payables / Sales 0.002 0.002 0.003
Payables / Total Operating Costs 0.002 0.002 0.003
Payables / Other Operating Expenses 0.076 0.100 0.133
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.089 0.104 0.150


PPE / Sales 0.089 0.105 0.151
PPE / Total Operating Costs 0.094 0.112 0.163
PPE / Other Operating Expenses 4.351 4.911 6.709
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

254,700
253,149
228,372
26,328
5,695
20,633
5,349

n.a.

319,717
281,482
34,339
3,896
37,177
0
37,177
0
356,894

308,094
307,363
583
148
0
48,802
356,896

282,843
281,482
282,163

58
34,339
17,199

39,235
37,177
38,206

928
583
756

8.81

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

1.108
1.115
1.205
49.546
0.000
0.068
0.068
0.073
3.020

0.003
0.003
0.003
0.133
0.000

0.150
0.151
0.163
6.709
0.000
S.Chaijarean Rice Mill CO Ltd

Consolidated accounts

S.Chaijarean Rice Mill CO Ltd


PRA SAT, SURIN
Thailand
+66 8 6468 6452

US SIC code(s)
Primary code : -

Trade description
The Company is a rice milling.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0325547000105

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP

Income Statement
Operating Revenue (Turnover) 556,357 499,674 494,282 675,114
Sales 556,357 499,674 494,282 675,114
Costs of Goods Sold 461,666 442,346 431,094 511,559
Gross Profit 94,690 57,328 63,188 163,555
Other Operating Expenses 54,098 49,600 59,789 52,904
Operating P/L [=EBIT] 40,593 7,728 3,399 110,651
P/L for Period [=Net Income] 9,746 7,728 3,399 18,112

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 1,229,017 1,272,298 1,225,634 1,189,119
Inventory 1,213,396 1,257,090 1,203,316 1,179,783
Receivables 9,972 3,359 18,026 8,531
Other Current Assets 5,649 11,849 4,292 805
Fixed Assets 262,439 221,038 259,968 306,311
Intangible Fixed Assets 141 141 141 141
Tangible Fixed Assets 208,298 166,897 205,827 252,170
Other Fixed Assets 54,000 54,000 54,000 54,000
Total Assets 1,491,456 1,493,336 1,485,602 1,495,430

Current Liabilities 1,126,811 1,122,762 1,122,756 1,134,916


Loans 1,124,848 1,122,729 1,122,729 1,129,086
Payables 1,932 0 0 5,796
Other Current Liabilities 31 33 27 34
Non Current Liabilities 30,552 30,196 30,196 31,263
Shareholders Funds 334,093 340,378 332,650 329,251
Total Shareh. Funds & Liab. 1,491,456 1,493,336 1,485,602 1,495,430

Intensity Variables
Beginning Inventory 1,290,629 1,203,316 1,179,783 1,488,789
Net Stated Inventory 1,213,396 1,257,090 1,203,316 1,179,783
Average Inventory 1,252,013 1,230,203 1,191,550 1,334,286

Beginning Receivables 12,019 18,026 8,531 9,500


Net Accounts Receivables 9,972 3,359 18,026 8,531
Average Receivables 10,996 10,693 13,279 9,016

Beginning PPE 222,744 205,827 252,170 210,235


Net Property, Plant & Equipment 208,298 166,897 205,827 252,170
Average PPE 215,521 186,362 228,999 231,203

Beginning Payables 13,365 0 5,796 34,300


Trade Payables 1,932 0 0 5,796
Average Payables 7,649 0 2,898 20,048

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 7.87 1.57 0.69 19.60
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 2.462 2.411 1.976


Inventory / Sales 2.462 2.411 1.976
Inventory / Total Operating Costs 2.501 2.427 2.364
Inventory / Other Operating Expenses 24.802 19.929 25.221
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.021 0.027 0.013


Receivables / Sales 0.021 0.027 0.013
Receivables / Total Operating Costs 0.022 0.027 0.016
Receivables / Other Operating Expenses 0.216 0.222 0.170

Payables / Operating Revenue (Turnover) 0.000 0.006 0.030


Payables / Sales 0.000 0.006 0.030
Payables / Total Operating Costs 0.000 0.006 0.036
Payables / Other Operating Expenses 0.000 0.048 0.379
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.373 0.463 0.342


PPE / Sales 0.373 0.463 0.342
PPE / Total Operating Costs 0.379 0.467 0.410
PPE / Other Operating Expenses 3.757 3.830 4.370
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qual
th THB
IFRS
AR

675,114
675,114
511,559
163,555
52,904
110,651
18,112

n.a.

1,189,119
1,179,783
8,531
805
306,311
141
252,170
54,000
1,495,430

1,134,916
1,129,086
5,796
34
31,263
329,251
1,495,430

1,488,789
1,179,783
1,334,286

9,500
8,531
9,016

210,235
252,170
231,203

34,300
5,796
20,048

19.60

Qual
31/12/2016
12 months
th THB
IFRS
AR

1.976
1.976
2.364
25.221
0.000

0.013
0.013
0.016
0.170

0.030
0.030
0.036
0.379
0.000

0.342
0.342
0.410
4.370
0.000
S.Prasertchai Rice Mill CO Ltd

Consolidated accounts

S.Prasertchai Rice Mill CO Ltd


SARABURI
Thailand

US SIC code(s)
Primary code : -

Trade description
The company is involved in rice mills

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0195545000169

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 321,848 307,567 359,107 298,869
Sales 321,814 307,564 359,101 298,777
Costs of Goods Sold 311,749 298,095 347,448 289,703
Gross Profit 10,099 9,472 11,659 9,166
Other Operating Expenses 5,573 5,822 6,122 4,776
Operating P/L [=EBIT] 4,526 3,650 5,537 4,390
P/L for Period [=Net Income] 3,480 2,761 4,363 3,316

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 118,656 160,552 120,984 74,431
Inventory 82,887 127,170 63,764 57,728
Receivables 34,410 32,369 56,918 13,942
Other Current Assets 1,359 1,013 302 2,761
Fixed Assets 36,270 33,574 37,747 37,489
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 36,270 33,574 37,747 37,489
Other Fixed Assets 0 0 0 0
Total Assets 154,926 194,126 158,731 111,920

Current Liabilities 8,240 20,945 1,611 2,163


Loans 6,667 20,000 0 0
Payables 610 0 625 1,205
Other Current Liabilities 963 945 986 958
Non Current Liabilities 96,500 119,700 106,400 63,400
Shareholders Funds 50,186 53,481 50,720 46,356
Total Shareh. Funds & Liab. 154,925 194,126 158,731 111,919

Intensity Variables
Beginning Inventory 70,653 63,764 57,728 90,468
Net Stated Inventory 82,887 127,170 63,764 57,728
Average Inventory 76,770 95,467 60,746 74,098

Beginning Receivables 26,020 56,918 13,942 7,200


Net Accounts Receivables 34,410 32,369 56,918 13,942
Average Receivables 30,215 44,644 35,430 10,571

Beginning PPE 35,984 37,747 37,489 32,715


Net Property, Plant & Equipment 36,270 33,574 37,747 37,489
Average PPE 36,127 35,661 37,618 35,102

Beginning Payables 610 625 1,205 0


Trade Payables 610 0 625 1,205
Average Payables 610 313 915 603

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.43 1.20 1.57 1.49
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.310 0.169 0.248


Inventory / Sales 0.310 0.169 0.248
Inventory / Total Operating Costs 0.314 0.172 0.252
Inventory / Other Operating Expenses 16.398 9.923 15.515
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.145 0.099 0.035
Receivables / Sales 0.145 0.099 0.035
Receivables / Total Operating Costs 0.147 0.100 0.036
Receivables / Other Operating Expenses 7.668 5.787 2.213

Payables / Operating Revenue (Turnover) 0.001 0.003 0.002


Payables / Sales 0.001 0.003 0.002
Payables / Total Operating Costs 0.001 0.003 0.002
Payables / Other Operating Expenses 0.054 0.149 0.126
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.116 0.105 0.117


PPE / Sales 0.116 0.105 0.117
PPE / Total Operating Costs 0.117 0.106 0.119
PPE / Other Operating Expenses 6.125 6.145 7.350
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

298,869
298,777
289,703
9,166
4,776
4,390
3,316

n.a.

74,431
57,728
13,942
2,761
37,489
0
37,489
0
111,920

2,163
0
1,205
958
63,400
46,356
111,919

90,468
57,728
74,098

7,200
13,942
10,571

32,715
37,489
35,102

0
1,205
603

1.49

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.248
0.248
0.252
15.515
0.000
0.035
0.035
0.036
2.213

0.002
0.002
0.002
0.126
0.000

0.117
0.117
0.119
7.350
0.000
Saeng Prateep 1977 Rice Mill CO Ltd

Consolidated accounts

Saeng Prateep 1977 Rice Mill CO Ltd


PATHUMTHANI
Thailand

US SIC code(s)
Primary code : -

Trade description
The company is involved in rice mills

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0135548006761

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 509,057 605,188 553,096 368,887
Sales 508,721 604,811 552,977 368,375
Costs of Goods Sold 482,514 573,488 519,818 354,236
Gross Profit 26,543 31,700 33,278 14,651
Other Operating Expenses 27,550 16,807 30,410 35,432
Operating P/L [=EBIT] -1,007 14,893 2,868 -20,781
P/L for Period [=Net Income] -2,999 11,747 680 -21,425

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 74,028 78,903 54,617 88,563
Inventory 30,945 19,087 32,643 41,104
Receivables 41,308 58,666 20,500 44,757
Other Current Assets 1,775 1,150 1,474 2,702
Fixed Assets 62,726 55,056 65,270 67,853
Intangible Fixed Assets 9 11 17 0
Tangible Fixed Assets 51,415 42,115 53,546 58,585
Other Fixed Assets 11,302 12,930 11,707 9,268
Total Assets 136,754 133,959 119,887 156,416

Current Liabilities 18,879 25,156 9,155 22,325


Loans 8,358 16,199 0 8,874
Payables 5,495 1,870 6,241 8,375
Other Current Liabilities 5,026 7,087 2,914 5,076
Non Current Liabilities 131,755 114,624 128,300 152,341
Shareholders Funds -13,879 -5,821 -17,568 -18,249
Total Shareh. Funds & Liab. 136,754 133,959 119,887 156,417

Intensity Variables
Beginning Inventory 34,998 32,643 41,104 31,246
Net Stated Inventory 30,945 19,087 32,643 41,104
Average Inventory 32,971 25,865 36,874 36,175

Beginning Receivables 51,913 20,500 44,757 90,482


Net Accounts Receivables 41,308 58,666 20,500 44,757
Average Receivables 46,610 39,583 32,629 67,620

Beginning PPE 61,259 53,546 58,585 71,647


Net Property, Plant & Equipment 51,415 42,115 53,546 58,585
Average PPE 56,337 47,831 56,066 65,116

Beginning Payables 5,407 6,241 8,375 1,604


Trade Payables 5,495 1,870 6,241 8,375
Average Payables 5,451 4,056 7,308 4,990

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -0.20 2.52 0.52 -5.33
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.043 0.067 0.098


Inventory / Sales 0.043 0.067 0.098
Inventory / Total Operating Costs 0.044 0.067 0.093
Inventory / Other Operating Expenses 1.539 1.213 1.021
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.065 0.059 0.183
Receivables / Sales 0.065 0.059 0.184
Receivables / Total Operating Costs 0.067 0.059 0.174
Receivables / Other Operating Expenses 2.355 1.073 1.908

Payables / Operating Revenue (Turnover) 0.007 0.013 0.014


Payables / Sales 0.007 0.013 0.014
Payables / Total Operating Costs 0.007 0.013 0.013
Payables / Other Operating Expenses 0.241 0.240 0.141
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.079 0.101 0.177


PPE / Sales 0.079 0.101 0.177
PPE / Total Operating Costs 0.081 0.102 0.167
PPE / Other Operating Expenses 2.846 1.844 1.838
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

368,887
368,375
354,236
14,651
35,432
-20,781
-21,425

n.a.

88,563
41,104
44,757
2,702
67,853
0
58,585
9,268
156,416

22,325
8,874
8,375
5,076
152,341
-18,249
156,417

31,246
41,104
36,175

90,482
44,757
67,620

71,647
58,585
65,116

1,604
8,375
4,990

-5.33

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.098
0.098
0.093
1.021
0.000
0.183
0.184
0.174
1.908

0.014
0.014
0.013
0.141
0.000

0.177
0.177
0.167
1.838
0.000
Saengsiam Logistic Company Limited

Consolidated accounts

Saengsiam Logistic Company Limited


WANG SAM MO, UDON THANI
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company's principal activity - Rice Milling .

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0415555000495

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 3,312 8,023 481 1,431
Sales 3,306 8,023 479 1,415
Costs of Goods Sold 2,218 5,309 200 1,144
Gross Profit 1,094 2,714 281 287
Other Operating Expenses 900 2,679 10 10
Operating P/L [=EBIT] 194 35 271 277
P/L for Period [=Net Income] 194 35 271 277

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 1,829 1,592 1,617 2,278
Inventory 0 0 0 0
Receivables 666 105 479 1,415
Other Current Assets 1,163 1,487 1,138 863
Fixed Assets 5 14 0 0
Intangible Fixed Assets 0 0 n.a. n.a.
Tangible Fixed Assets 0 0 n.a. n.a.
Other Fixed Assets 14 14 n.a. n.a.
Total Assets 1,834 1,606 1,617 2,278

Current Liabilities 386 45 91 1,023


Loans 0 n.a. 0 0
Payables 15 45 0 0
Other Current Liabilities 557 n.a. 91 1,023
Non Current Liabilities 0 0 0 0
Shareholders Funds 1,448 1,562 1,526 1,255
Total Shareh. Funds & Liab. 1,834 1,607 1,617 2,278

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 0 0 0 0
Average Inventory 0 0 0 0

Beginning Receivables 631 479 1,415 0


Net Accounts Receivables 666 105 479 1,415
Average Receivables 649 292 947 708

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 0 0 n.a. n.a.
Average PPE 0 0 0 0

Beginning Payables 0 0 0 0
Trade Payables 15 45 0 0
Average Payables 8 23 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 6.23 0.44 129.05 24.00
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.000
Inventory / Other Operating Expenses 0.000 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.036 1.969 0.494
Receivables / Sales 0.036 1.977 0.500
Receivables / Total Operating Costs 0.037 4.510 0.613
Receivables / Other Operating Expenses 0.109 94.700 70.750

Payables / Operating Revenue (Turnover) 0.003 0.000 0.000


Payables / Sales 0.003 0.000 0.000
Payables / Total Operating Costs 0.003 0.000 0.000
Payables / Other Operating Expenses 0.008 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 0.000 0.000 0.000
PPE / Other Operating Expenses 0.000 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

1,431
1,415
1,144
287
10
277
277

n.a.

2,278
0
1,415
863
0
n.a.
n.a.
n.a.
2,278

1,023
0
0
1,023
0
1,255
2,278

0
0
0

0
1,415
708

0
n.a.
0

0
0
0

24.00

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.000
0.000
0.000
0.000
0.000
0.494
0.500
0.613
70.750

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000
Sandeul Farming Association

Unconsolidated accounts

Sandeul Farming Association


JEONJU-SI
Republic of Korea
+82 063 211 1561

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Husking of Cereals

Trade description (Original language)

Number of employees :9 (2018)

BvD ID number
KR2101710008588

Financial information before adjustments

Local registry filing/Unconsolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted
th KRW th KRW th KRW
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 33,442,667 30,743,000 30,597,000 38,988,000
Sales 33,442,667 30,743,000 30,597,000 38,988,000
Costs of Goods Sold 32,051,333 29,852,000 29,542,000 36,760,000
Gross Profit 1,391,000 891,000 1,054,000 2,228,000
Other Operating Expenses 607,000 178,000 312,000 1,331,000
Operating P/L [=EBIT] 784,000 713,000 742,000 897,000
P/L for Period [=Net Income] 528,667 455,000 451,000 680,000

Material Costs 32,051,333 29,852,000 29,542,000 36,760,000

Balance Sheet
Current Assets 5,862,667 6,177,000 5,917,000 5,494,000
Inventory 2,461,333 2,725,000 1,754,000 2,905,000
Receivables 2,559,333 2,926,000 2,820,000 1,932,000
Other Current Assets 842,667 527,000 1,344,000 657,000
Fixed Assets 3,836,333 3,889,000 3,843,000 3,777,000
Intangible Fixed Assets 37,000 37,000 37,000 37,000
Tangible Fixed Assets 3,655,333 3,692,000 3,693,000 3,581,000
Other Fixed Assets 144,000 160,000 113,000 159,000
Total Assets 9,699,333 10,066,000 9,761,000 9,271,000

Current Liabilities 213,667 255,000 228,000 158,000


Loans 13,333 40,000 0 0
Payables 3,667 4,000 7,000 0
Other Current Liabilities 196,667 211,000 221,000 158,000
Non Current Liabilities 5,113,333 5,107,000 5,167,000 5,066,000
Shareholders Funds 4,372,000 4,704,000 4,366,000 4,046,000
Total Shareh. Funds & Liab. 9,699,333 10,066,000 9,761,000 9,271,000

Intensity Variables
Beginning Inventory 2,337,000 1,754,000 2,905,000 2,352,000
Net Stated Inventory 2,461,333 2,725,000 1,754,000 2,905,000
Average Inventory 2,399,167 2,239,500 2,329,500 2,628,500

Beginning Receivables 2,107,000 2,820,000 1,932,000 1,569,000


Net Accounts Receivables 2,559,333 2,926,000 2,820,000 1,932,000
Average Receivables 2,333,167 2,873,000 2,376,000 1,750,500

Beginning PPE 3,667,667 3,693,000 3,581,000 3,729,000


Net Property, Plant & Equipment 3,655,333 3,692,000 3,693,000 3,581,000
Average PPE 3,661,500 3,692,500 3,637,000 3,655,000

Beginning Payables 6,667 7,000 0 13,000


Trade Payables 3,667 4,000 7,000 0
Average Payables 5,167 5,500 3,500 6,500

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.40 2.37 2.49 2.35
Costs] (%)

Ratios

31/12/2018 31/12/2017
12 months 12 months
th KRW th KRW
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.073 0.076 0.067


Inventory / Sales 0.073 0.076 0.067
Inventory / Total Operating Costs 0.075 0.078 0.069
Inventory / Other Operating Expenses 12.581 7.466 1.975
Inventory / Other operating expenses cont. 12.581 7.442 1.975
Receivables / Operating Revenue (Turnover) 0.093 0.078 0.045
Receivables / Sales 0.093 0.078 0.045
Receivables / Total Operating Costs 0.096 0.080 0.046
Receivables / Other Operating Expenses 16.140 7.615 1.315

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.031 0.011 0.005
Payables / Other operating expenses cont. 0.031 0.011 0.005

PPE / Operating Revenue (Turover) 0.120 0.119 0.094


PPE / Sales 0.120 0.119 0.094
PPE / Total Operating Costs 0.123 0.122 0.096
PPE / Other Operating Expenses 20.744 11.657 2.746
PPE / Other operating expenses cont. 20.744 11.620 2.746

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months

th KRW
Local GAAP

38,988,000
38,988,000
36,760,000
2,228,000
1,331,000
897,000
680,000

36,760,000

5,494,000
2,905,000
1,932,000
657,000
3,777,000
37,000
3,581,000
159,000
9,271,000

158,000
0
0
158,000
5,066,000
4,046,000
9,271,000

2,352,000
2,905,000
2,628,500

1,569,000
1,932,000
1,750,500

3,729,000
3,581,000
3,655,000

13,000
0
6,500

2.35

31/12/2016
12 months
th KRW
Local GAAP

0.067
0.067
0.069
1.975
1.975
0.045
0.045
0.046
1.315

0.000
0.000
0.000
0.005
0.005

0.094
0.094
0.096
2.746
2.746
Sang Petch Import-Export CO Ltd

Consolidated accounts

Sang Petch Import-Export CO Ltd


BANGKOK
Thailand
+66 2 439 7373

US SIC code(s)
Primary code : -

Trade description
The company is involved in tapilca mills

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0105518012275

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 610 710 651 469
Sales 610 710 651 469
Costs of Goods Sold 524 609 564 398
Gross Profit 86 101 87 71
Other Operating Expenses 37 17 21 74
Operating P/L [=EBIT] 49 84 66 -3
P/L for Period [=Net Income] 49 84 66 -3

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 13,180 13,186 13,224 13,129
Inventory 0 0 0 0
Receivables 12,029 11,985 12,054 12,048
Other Current Assets 1,151 1,201 1,170 1,081
Fixed Assets 28 28 28 28
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 0 0 0 0
Other Fixed Assets 28 28 28 28
Total Assets 13,208 13,214 13,252 13,157

Current Liabilities 25,900 25,829 25,950 25,922


Loans n.a. n.a. n.a. n.a.
Payables 25,900 25,829 25,950 25,922
Other Current Liabilities n.a. n.a. n.a. n.a.
Non Current Liabilities 0 0 0 0
Shareholders Funds -12,692 -12,614 -12,698 -12,764
Total Shareh. Funds & Liab. 13,208 13,215 13,252 13,158

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 0 0 0 0
Average Inventory 0 0 0 0

Beginning Receivables 12,566 12,054 12,048 13,595


Net Accounts Receivables 12,029 11,985 12,054 12,048
Average Receivables 12,297 12,020 12,051 12,822

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 0 0 0 0
Average PPE 0 0 0 0

Beginning Payables 26,473 25,950 25,922 27,548


Trade Payables 25,900 25,829 25,950 25,922
Average Payables 26,187 25,890 25,936 26,735

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 8.73 13.42 11.28 -0.64
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.000
Inventory / Other Operating Expenses 0.000 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 16.929 18.512 27.338
Receivables / Sales 16.929 18.512 27.338
Receivables / Total Operating Costs 19.200 20.600 27.164
Receivables / Other Operating Expenses 707.029 573.857 173.264

Payables / Operating Revenue (Turnover) 36.464 39.840 57.004


Payables / Sales 36.464 39.840 57.004
Payables / Total Operating Costs 41.357 44.335 56.642
Payables / Other Operating Expenses 1,522.912 1,235.048 361.284
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 0.000 0.000 0.000
PPE / Other Operating Expenses 0.000 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

469
469
398
71
74
-3
-3

n.a.

13,129
0
12,048
1,081
28
0
0
28
13,157

25,922
n.a.
25,922
n.a.
0
-12,764
13,158

0
0
0

13,595
12,048
12,822

0
0
0

27,548
25,922
26,735

-0.64

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.000
0.000
0.000
0.000
0.000
27.338
27.338
27.164
173.264

57.004
57.004
56.642
361.284
0.000

0.000
0.000
0.000
0.000
0.000
Sang Thai Rice Mill CO Ltd

Consolidated accounts

Sang Thai Rice Mill CO Ltd


CHACHOENGSAO
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company is a rice milling.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0245530000124

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 2,701 3,754 2,490 1,860
Sales 2,594 3,432 2,490 1,860
Costs of Goods Sold 1,312 1,361 1,287 1,287
Gross Profit 1,390 2,393 1,203 573
Other Operating Expenses 1,467 1,181 1,413 1,807
Operating P/L [=EBIT] -77 1,212 -210 -1,234
P/L for Period [=Net Income] -80 1,203 -210 -1,234

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 725 1,067 575 534
Inventory 0 0 0 0
Receivables 0 0 0 0
Other Current Assets 725 1,067 575 534
Fixed Assets 25,274 25,703 25,060 25,060
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 25,274 25,703 25,060 25,060
Other Fixed Assets 0 0 0 0
Total Assets 26,000 26,770 25,635 25,594

Current Liabilities 126 44 291 42


Loans 83 0 250 0
Payables 37 40 37 34
Other Current Liabilities 5 4 4 8
Non Current Liabilities 465 585 405 405
Shareholders Funds 25,408 26,141 24,937 25,147
Total Shareh. Funds & Liab. 25,999 26,770 25,633 25,594

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 0 0 0 0
Average Inventory 0 0 0 0

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 25,551 25,060 25,060 26,532


Net Property, Plant & Equipment 25,274 25,703 25,060 25,060
Average PPE 25,413 25,382 25,060 25,796

Beginning Payables 34 37 34 31
Trade Payables 37 40 37 34
Average Payables 36 39 36 33

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -2.78 47.68 -7.78 -39.88
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.000
Inventory / Other Operating Expenses 0.000 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.010 0.014 0.017


Payables / Sales 0.011 0.014 0.017
Payables / Total Operating Costs 0.015 0.013 0.011
Payables / Other Operating Expenses 0.033 0.025 0.018
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 6.761 10.064 13.869


PPE / Sales 7.396 10.064 13.869
PPE / Total Operating Costs 9.985 9.281 8.337
PPE / Other Operating Expenses 21.492 17.735 14.276
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

1,860
1,860
1,287
573
1,807
-1,234
-1,234

n.a.

534
0
0
534
25,060
0
25,060
0
25,594

42
0
34
8
405
25,147
25,594

0
0
0

0
0
0

26,532
25,060
25,796

31
34
33

-39.88

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000

0.017
0.017
0.011
0.018
0.000

13.869
13.869
8.337
14.276
0.000
Sangchalearn Rung Rung Co.,Ltd.

Consolidated accounts

Sangchalearn Rung Rung Co.,Ltd.


SRISAKET
Thailand
+66 045605198

US SIC code(s)
Primary code : -

Trade description
The company is involved in rice mills.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0335545000027

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 165,224 210,129 160,696 124,847
Sales 165,069 210,129 160,235 124,842
Costs of Goods Sold 163,147 207,721 158,528 123,191
Gross Profit 2,077 2,408 2,168 1,656
Other Operating Expenses 534 546 653 403
Operating P/L [=EBIT] 1,543 1,862 1,515 1,253
P/L for Period [=Net Income] 1,232 1,481 1,212 1,002

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 40,790 60,239 34,062 28,069
Inventory 20,507 0 33,905 27,616
Receivables 0 0 0 1
Other Current Assets 20,283 60,239 157 452
Fixed Assets 351 276 345 431
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 351 276 345 431
Other Fixed Assets 0 0 0 0
Total Assets 41,141 60,515 34,407 28,500

Current Liabilities 13,938 34,322 7,294 199


Loans 13,700 34,100 7,000 0
Payables 192 171 244 162
Other Current Liabilities 46 51 50 37
Non Current Liabilities 0 0 0 0
Shareholders Funds 27,202 26,193 27,112 28,301
Total Shareh. Funds & Liab. 41,140 60,515 34,406 28,500

Intensity Variables
Beginning Inventory 33,204 33,905 27,616 38,092
Net Stated Inventory 20,507 0 33,905 27,616
Average Inventory 26,856 16,953 30,761 32,854

Beginning Receivables 0 0 1 0
Net Accounts Receivables 0 0 0 1
Average Receivables 0 0 1 1

Beginning PPE 438 345 431 539


Net Property, Plant & Equipment 351 276 345 431
Average PPE 395 311 388 485

Beginning Payables 237 244 162 306


Trade Payables 192 171 244 162
Average Payables 215 208 203 234

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 0.94 0.89 0.95 1.01
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.081 0.191 0.263


Inventory / Sales 0.081 0.192 0.263
Inventory / Total Operating Costs 0.081 0.193 0.266
Inventory / Other Operating Expenses 31.049 47.106 81.524
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.001 0.001

Payables / Operating Revenue (Turnover) 0.001 0.001 0.002


Payables / Sales 0.001 0.001 0.002
Payables / Total Operating Costs 0.001 0.001 0.002
Payables / Other Operating Expenses 0.380 0.311 0.581
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.001 0.002 0.004


PPE / Sales 0.001 0.002 0.004
PPE / Total Operating Costs 0.001 0.002 0.004
PPE / Other Operating Expenses 0.569 0.594 1.203
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

124,847
124,842
123,191
1,656
403
1,253
1,002

n.a.

28,069
27,616
1
452
431
0
431
0
28,500

199
0
162
37
0
28,301
28,500

38,092
27,616
32,854

0
1
1

539
431
485

306
162
234

1.01

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.263
0.263
0.266
81.524
0.000
0.000
0.000
0.000
0.001

0.002
0.002
0.002
0.581
0.000

0.004
0.004
0.004
1.203
0.000
Sangphaithoon Rice Mill (2000) Co.,Ltd.

Consolidated accounts

Sangphaithoon Rice Mill (2000) Co.,Ltd.


NONTHABURI
Thailand
+66 029219371 3

US SIC code(s)
Primary code : -

Trade description
The company is involved in rice mills.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0125544000831

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 184,857 217,464 193,132 143,974
Sales 184,574 217,161 192,913 143,649
Costs of Goods Sold 184,495 213,781 190,481 149,222
Gross Profit 362 3,683 2,651 -5,248
Other Operating Expenses 4,199 4,696 3,699 4,201
Operating P/L [=EBIT] -3,837 -1,013 -1,048 -9,449
P/L for Period [=Net Income] -6,647 -3,017 -4,063 -12,860

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 35,134 32,121 41,968 31,314
Inventory 21,186 11,237 33,365 18,956
Receivables 11,074 18,432 6,535 8,254
Other Current Assets 2,875 2,452 2,068 4,104
Fixed Assets 40,770 39,159 37,296 45,854
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 33,304 28,797 33,339 37,777
Other Fixed Assets 7,465 10,362 3,957 8,077
Total Assets 75,904 71,280 79,264 77,168

Current Liabilities 63,638 69,150 59,831 61,932


Loans 59,746 65,081 56,168 57,990
Payables 2,434 504 3,248 3,551
Other Current Liabilities 1,457 3,565 415 391
Non Current Liabilities 7,342 570 14,857 6,598
Shareholders Funds 4,924 1,559 4,575 8,638
Total Shareh. Funds & Liab. 75,903 71,279 79,263 77,168

Intensity Variables
Beginning Inventory 34,357 33,365 18,956 50,750
Net Stated Inventory 21,186 11,237 33,365 18,956
Average Inventory 27,772 22,301 26,161 34,853

Beginning Receivables 12,922 6,535 8,254 23,978


Net Accounts Receivables 11,074 18,432 6,535 8,254
Average Receivables 11,998 12,484 7,395 16,116

Beginning PPE 37,731 33,339 37,777 42,078


Net Property, Plant & Equipment 33,304 28,797 33,339 37,777
Average PPE 35,518 31,068 35,558 39,928

Beginning Payables 6,249 3,248 3,551 11,948


Trade Payables 2,434 504 3,248 3,551
Average Payables 4,342 1,876 3,400 7,750

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -2.03 -0.46 -0.54 -6.16
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.103 0.135 0.242


Inventory / Sales 0.103 0.136 0.243
Inventory / Total Operating Costs 0.102 0.135 0.227
Inventory / Other Operating Expenses 4.749 7.072 8.296
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.057 0.038 0.112
Receivables / Sales 0.057 0.038 0.112
Receivables / Total Operating Costs 0.057 0.038 0.105
Receivables / Other Operating Expenses 2.658 1.999 3.836

Payables / Operating Revenue (Turnover) 0.009 0.018 0.054


Payables / Sales 0.009 0.018 0.054
Payables / Total Operating Costs 0.009 0.018 0.051
Payables / Other Operating Expenses 0.399 0.919 1.845
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.143 0.184 0.277


PPE / Sales 0.143 0.184 0.278
PPE / Total Operating Costs 0.142 0.183 0.260
PPE / Other Operating Expenses 6.616 9.613 9.504
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

143,974
143,649
149,222
-5,248
4,201
-9,449
-12,860

n.a.

31,314
18,956
8,254
4,104
45,854
0
37,777
8,077
77,168

61,932
57,990
3,551
391
6,598
8,638
77,168

50,750
18,956
34,853

23,978
8,254
16,116

42,078
37,777
39,928

11,948
3,551
7,750

-6.16

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.242
0.243
0.227
8.296
0.000
0.112
0.112
0.105
3.836

0.054
0.054
0.051
1.845
0.000

0.277
0.278
0.260
9.504
0.000
Santi Rice Mills PVT Ltd

Unconsolidated accounts

Santi Rice Mills PVT Ltd


KOLKATA
India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Engaged in rice milling [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0014451265

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 987,101 1,034,197 1,106,693 820,413
Sales 986,753 1,033,674 1,106,424 820,161
Costs of Goods Sold 942,114 974,414 1,062,131 789,796
Gross Profit 44,987 59,783 44,561 30,617
Other Operating Expenses 30,575 44,940 30,236 16,551
Operating P/L [=EBIT] 14,412 14,844 14,326 14,067
P/L for Period [=Net Income] 5,607 5,976 5,278 5,568

Material Costs 941,010 969,658 1,062,316 791,058

Balance Sheet
Current Assets 163,221 172,672 151,956 165,035
Inventory 87,262 87,452 69,749 104,585
Receivables 26,891 34,183 25,745 20,747
Other Current Assets 49,068 51,037 56,463 39,704
Fixed Assets 26,776 29,456 26,698 24,174
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 23,092 25,671 23,045 20,562
Other Fixed Assets 3,684 3,785 3,653 3,612
Total Assets 189,997 202,128 178,654 189,209

Current Liabilities 13,237 15,862 12,837 11,012


Loans 0 0 0 0
Payables 5,530 5,657 6,516 4,417
Other Current Liabilities 7,707 10,205 6,322 6,594
Non Current Liabilities 82,581 86,344 71,870 89,529
Shareholders Funds 94,179 99,922 93,946 88,669
Total Shareh. Funds & Liab. 189,997 202,128 178,654 189,209

Intensity Variables
Beginning Inventory 78,784 69,749 104,585 62,018
Net Stated Inventory 87,262 87,452 69,749 104,585
Average Inventory 83,023 78,600 87,167 83,301

Beginning Receivables 29,560 25,745 20,747 42,190


Net Accounts Receivables 26,891 34,183 25,745 20,747
Average Receivables 28,226 29,964 23,246 31,468

Beginning PPE 19,447 23,045 20,562 14,735


Net Property, Plant & Equipment 23,092 25,671 23,045 20,562
Average PPE 21,270 24,358 21,803 17,648

Beginning Payables 4,957 6,516 4,417 3,937


Trade Payables 5,530 5,657 6,516 4,417
Average Payables 5,243 6,087 5,467 4,177

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.48 1.46 1.31 1.74
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.076 0.079 0.102


Inventory / Sales 0.076 0.079 0.102
Inventory / Total Operating Costs 0.077 0.080 0.103
Inventory / Other Operating Expenses 1.749 2.883 5.033
Inventory / Other operating expenses cont. 1.582 2.901 5.449
Receivables / Operating Revenue (Turnover) 0.029 0.021 0.038
Receivables / Sales 0.029 0.021 0.038
Receivables / Total Operating Costs 0.029 0.021 0.039
Receivables / Other Operating Expenses 0.667 0.769 1.901

Payables / Operating Revenue (Turnover) 0.006 0.005 0.005


Payables / Sales 0.006 0.005 0.005
Payables / Total Operating Costs 0.006 0.005 0.005
Payables / Other Operating Expenses 0.135 0.181 0.252
Payables / Other operating expenses cont. 0.122 0.182 0.273

PPE / Operating Revenue (Turover) 0.024 0.020 0.022


PPE / Sales 0.024 0.020 0.022
PPE / Total Operating Costs 0.024 0.020 0.022
PPE / Other Operating Expenses 0.542 0.721 1.066
PPE / Other operating expenses cont. 0.490 0.726 1.154

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

820,413
820,161
789,796
30,617
16,551
14,067
5,568

791,058

165,035
104,585
20,747
39,704
24,174
0
20,562
3,612
189,209

11,012
0
4,417
6,594
89,529
88,669
189,209

62,018
104,585
83,301

42,190
20,747
31,468

14,735
20,562
17,648

3,937
4,417
4,177

1.74

31/03/2016
12 months
th INR
Local GAAP

0.102
0.102
0.103
5.033
5.449
0.038
0.038
0.039
1.901

0.005
0.005
0.005
0.252
0.273

0.022
0.022
0.022
1.066
1.154
Sathien Rung Ruang Rice Mill CO Ltd

Consolidated accounts

Sathien Rung Ruang Rice Mill CO Ltd


CHIANGRAI
Thailand

US SIC code(s)
Primary code : -

Trade description
The company is involved in rice mills.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0575520000013

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 27,451 28,857 33,463 20,033
Sales 27,427 28,837 33,439 20,005
Costs of Goods Sold 24,339 25,561 29,454 18,001
Gross Profit 3,112 3,296 4,009 2,032
Other Operating Expenses 3,577 3,238 3,877 3,615
Operating P/L [=EBIT] -464 58 132 -1,583
P/L for Period [=Net Income] -464 58 132 -1,583

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 37,259 41,461 40,813 29,504
Inventory 32,531 36,656 35,289 25,649
Receivables 0 0 0 0
Other Current Assets 4,728 4,805 5,524 3,855
Fixed Assets 19,209 17,148 19,199 21,279
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 19,109 17,048 19,099 21,179
Other Fixed Assets 100 100 100 100
Total Assets 56,468 58,609 60,012 50,783

Current Liabilities 22,604 24,462 25,952 17,397


Loans 21,900 24,300 24,700 16,700
Payables 45 136 0 0
Other Current Liabilities 658 26 1,252 697
Non Current Liabilities 371 570 544 0
Shareholders Funds 33,492 33,575 33,517 33,385
Total Shareh. Funds & Liab. 56,467 58,607 60,013 50,782

Intensity Variables
Beginning Inventory 23,726 35,289 25,649 10,239
Net Stated Inventory 32,531 36,656 35,289 25,649
Average Inventory 28,129 35,973 30,469 17,944

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 14,659 19,099 21,179 3,700


Net Property, Plant & Equipment 19,109 17,048 19,099 21,179
Average PPE 16,884 18,074 20,139 12,440

Beginning Payables 0 0 0 0
Trade Payables 45 136 0 0
Average Payables 23 68 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -1.66 0.20 0.40 -7.32
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 1.247 0.911 0.896


Inventory / Sales 1.247 0.911 0.897
Inventory / Total Operating Costs 1.249 0.914 0.830
Inventory / Other Operating Expenses 11.109 7.859 4.964
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.002 0.000 0.000


Payables / Sales 0.002 0.000 0.000
Payables / Total Operating Costs 0.002 0.000 0.000
Payables / Other Operating Expenses 0.021 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.626 0.602 0.621


PPE / Sales 0.627 0.602 0.622
PPE / Total Operating Costs 0.628 0.604 0.575
PPE / Other Operating Expenses 5.582 5.194 3.441
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

20,033
20,005
18,001
2,032
3,615
-1,583
-1,583

n.a.

29,504
25,649
0
3,855
21,279
0
21,179
100
50,783

17,397
16,700
0
697
0
33,385
50,782

10,239
25,649
17,944

0
0
0

3,700
21,179
12,440

0
0
0

-7.32

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.896
0.897
0.830
4.964
0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.621
0.622
0.575
3.441
0.000
Sawang Vinitsin CO Ltd

Consolidated accounts

Sawang Vinitsin CO Ltd


SAMUTSAKHON
Thailand

US SIC code(s)
Primary code : -

Trade description
The company is involved in rice mills

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0475549000012

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 36,120 35,448 38,586 34,326
Sales 36,116 35,448 38,577 34,323
Costs of Goods Sold 34,108 33,541 36,499 32,285
Gross Profit 2,012 1,907 2,087 2,041
Other Operating Expenses 1,207 1,192 1,294 1,135
Operating P/L [=EBIT] 805 715 793 906
P/L for Period [=Net Income] 589 548 560 659

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 11,297 17,423 7,006 9,463
Inventory 10,046 15,479 6,336 8,322
Receivables 0 0 0 0
Other Current Assets 1,252 1,944 670 1,141
Fixed Assets 7,073 6,804 6,657 7,759
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 7,073 6,804 6,657 7,759
Other Fixed Assets 0 0 0 0
Total Assets 18,371 24,227 13,663 17,222

Current Liabilities 6,855 12,158 2,142 6,264


Loans 6,700 12,000 2,000 6,100
Payables 0 0 0 0
Other Current Liabilities 155 158 142 164
Non Current Liabilities 0 0 0 0
Shareholders Funds 11,516 12,069 11,520 10,958
Total Shareh. Funds & Liab. 18,370 24,227 13,662 17,222

Intensity Variables
Beginning Inventory 6,908 6,336 8,322 6,067
Net Stated Inventory 10,046 15,479 6,336 8,322
Average Inventory 8,477 10,908 7,329 7,195

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 7,759 6,657 7,759 8,861


Net Property, Plant & Equipment 7,073 6,804 6,657 7,759
Average PPE 7,416 6,731 7,208 8,310

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.28 2.06 2.10 2.71
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.308 0.190 0.210


Inventory / Sales 0.308 0.190 0.210
Inventory / Total Operating Costs 0.314 0.194 0.215
Inventory / Other Operating Expenses 9.151 5.664 6.339
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.190 0.187 0.242


PPE / Sales 0.190 0.187 0.242
PPE / Total Operating Costs 0.194 0.191 0.249
PPE / Other Operating Expenses 5.646 5.570 7.322
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

34,326
34,323
32,285
2,041
1,135
906
659

n.a.

9,463
8,322
0
1,141
7,759
0
7,759
0
17,222

6,264
6,100
0
164
0
10,958
17,222

6,067
8,322
7,195

0
0
0

8,861
7,759
8,310

0
0
0

2.71

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.210
0.210
0.215
6.339
0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.242
0.242
0.249
7.322
0.000
Shivaji Roller Flour Mills Private Limited.

Unconsolidated accounts

Shivaji Roller Flour Mills Private Limited.


BOMBAY
India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Engaged in the manufacture and sale of flour and other grain mill products [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0011275742

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 1,956,379 1,491,279 3,259,049 1,118,809
Sales 1,952,363 1,483,600 3,257,742 1,115,748
Costs of Goods Sold 1,862,270 1,395,546 3,154,349 1,036,915
Gross Profit 94,109 95,732 104,701 81,894
Other Operating Expenses 71,558 76,090 76,523 62,060
Operating P/L [=EBIT] 22,551 19,642 28,178 19,834
P/L for Period [=Net Income] -2,016 -6,423 -578 954

Material Costs 1,862,291 1,393,374 3,156,471 1,037,028

Balance Sheet
Current Assets 253,837 210,857 411,106 139,548
Inventory 59,563 69,701 60,109 48,879
Receivables 58,632 60,256 58,920 56,721
Other Current Assets 135,642 80,901 292,078 33,948
Fixed Assets 85,948 132,674 59,783 65,389
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 53,200 48,038 53,042 58,521
Other Fixed Assets 32,748 84,636 6,741 6,868
Total Assets 339,786 343,531 470,889 204,937

Current Liabilities 167,034 129,258 313,090 58,753


Loans 143,715 119,187 263,313 48,644
Payables 5,670 1,950 12,894 2,167
Other Current Liabilities 17,649 8,121 36,883 7,943
Non Current Liabilities 107,230 153,226 90,329 78,135
Shareholders Funds 65,522 61,047 67,471 68,049
Total Shareh. Funds & Liab. 339,786 343,531 470,889 204,937

Intensity Variables
Beginning Inventory 64,346 60,109 48,879 84,050
Net Stated Inventory 59,563 69,701 60,109 48,879
Average Inventory 61,954 64,905 54,494 66,464

Beginning Receivables 55,054 58,920 56,721 49,520


Net Accounts Receivables 58,632 60,256 58,920 56,721
Average Receivables 56,843 59,588 57,820 53,121

Beginning PPE 55,055 53,042 58,521 53,603


Net Property, Plant & Equipment 53,200 48,038 53,042 58,521
Average PPE 54,128 50,540 55,781 56,062

Beginning Payables 5,372 12,894 2,167 1,054


Trade Payables 5,670 1,950 12,894 2,167
Average Payables 5,521 7,422 7,530 1,610

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.17 1.33 0.87 1.80
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.044 0.017 0.059


Inventory / Sales 0.044 0.017 0.060
Inventory / Total Operating Costs 0.044 0.017 0.060
Inventory / Other Operating Expenses 0.853 0.712 1.071
Inventory / Other operating expenses cont. 0.829 0.732 1.073
Receivables / Operating Revenue (Turnover) 0.040 0.018 0.047
Receivables / Sales 0.040 0.018 0.048
Receivables / Total Operating Costs 0.040 0.018 0.048
Receivables / Other Operating Expenses 0.783 0.756 0.856

Payables / Operating Revenue (Turnover) 0.005 0.002 0.001


Payables / Sales 0.005 0.002 0.001
Payables / Total Operating Costs 0.005 0.002 0.001
Payables / Other Operating Expenses 0.098 0.098 0.026
Payables / Other operating expenses cont. 0.095 0.101 0.026

PPE / Operating Revenue (Turover) 0.034 0.017 0.050


PPE / Sales 0.034 0.017 0.050
PPE / Total Operating Costs 0.034 0.017 0.051
PPE / Other Operating Expenses 0.664 0.729 0.903
PPE / Other operating expenses cont. 0.646 0.750 0.905

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


k]

31/03/2016
12 months

th INR
Local GAAP

1,118,809
1,115,748
1,036,915
81,894
62,060
19,834
954

1,037,028

139,548
48,879
56,721
33,948
65,389
0
58,521
6,868
204,937

58,753
48,644
2,167
7,943
78,135
68,049
204,937

84,050
48,879
66,464

49,520
56,721
53,121

53,603
58,521
56,062

1,054
2,167
1,610

1.80

31/03/2016
12 months
th INR
Local GAAP

0.059
0.060
0.060
1.071
1.073
0.047
0.048
0.048
0.856

0.001
0.001
0.001
0.026
0.026

0.050
0.050
0.051
0.903
0.905
Showa Sangyo Co.,Ltd.

Unconsolidated accounts

Showa Sangyo Co.,Ltd.


CHIYODA-KU
Japan
+813 3257 2011
www.showa-sangyo.co.jp

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
WHEAT FLOUR MILLING. VEGETABLE OIL AND FAT PRODUCTION

Trade description (Original language)

Number of employees :1,176 (2019)

BvD ID number
JP3010001008690

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th JPY th JPY th JPY
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 160,316,333 156,614,000 156,542,000 167,793,000
Sales 160,316,333 156,614,000 156,542,000 167,793,000
Costs of Goods Sold 129,487,667 126,531,000 124,819,000 137,113,000
Gross Profit 30,827,667 30,082,000 31,722,000 30,679,000
Other Operating Expenses 24,817,333 24,860,000 25,182,000 24,410,000
Operating P/L [=EBIT] 6,010,000 5,221,000 6,540,000 6,269,000
P/L for Period [=Net Income] 4,342,667 3,096,000 5,211,000 4,721,000

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 51,773,000 53,217,000 50,719,000 51,383,000
Inventory 20,680,000 22,215,000 19,786,000 20,039,000
Receivables 25,515,667 26,425,000 24,041,000 26,081,000
Other Current Assets 5,571,333 4,572,000 6,885,000 5,257,000
Fixed Assets 77,681,000 80,502,000 79,809,000 72,732,000
Intangible Fixed Assets 1,406,000 1,199,000 1,483,000 1,536,000
Tangible Fixed Assets 52,229,000 53,277,000 54,217,000 49,193,000
Other Fixed Assets 24,044,667 26,025,000 24,108,000 22,001,000
Total Assets 129,454,333 133,720,000 130,528,000 124,115,000

Current Liabilities 47,127,333 46,845,000 44,820,000 49,717,000


Loans 15,222,000 15,459,000 10,834,000 19,373,000
Payables 20,677,333 20,258,000 23,237,000 18,537,000
Other Current Liabilities 11,223,333 11,123,000 10,744,000 11,803,000
Non Current Liabilities 21,037,333 22,880,000 24,377,000 15,855,000
Shareholders Funds 61,288,667 63,994,000 61,330,000 58,542,000
Total Shareh. Funds & Liab. 129,454,333 133,720,000 130,528,000 124,115,000

Intensity Variables
Beginning Inventory 20,721,667 19,786,000 20,039,000 22,340,000
Net Stated Inventory 20,680,000 22,215,000 19,786,000 20,039,000
Average Inventory 20,700,833 21,000,500 19,912,500 21,189,500

Beginning Receivables 25,463,000 24,041,000 26,081,000 26,267,000


Net Accounts Receivables 25,515,667 26,425,000 24,041,000 26,081,000
Average Receivables 25,489,333 25,233,000 25,061,000 26,174,000

Beginning PPE 50,857,000 54,217,000 49,193,000 49,161,000


Net Property, Plant & Equipment 52,229,000 53,277,000 54,217,000 49,193,000
Average PPE 51,543,000 53,747,000 51,705,000 49,177,000

Beginning Payables 21,368,000 23,237,000 18,537,000 22,330,000


Trade Payables 20,677,333 20,258,000 23,237,000 18,537,000
Average Payables 21,022,667 21,747,500 20,887,000 20,433,500

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 3.89 3.45 4.36 3.88
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th JPY th JPY
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.134 0.127 0.126


Inventory / Sales 0.134 0.127 0.126
Inventory / Total Operating Costs 0.139 0.133 0.131
Inventory / Other Operating Expenses 0.845 0.791 0.868
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.161 0.160 0.156
Receivables / Sales 0.161 0.160 0.156
Receivables / Total Operating Costs 0.167 0.167 0.162
Receivables / Other Operating Expenses 1.015 0.995 1.072

Payables / Operating Revenue (Turnover) 0.139 0.133 0.122


Payables / Sales 0.139 0.133 0.122
Payables / Total Operating Costs 0.144 0.139 0.127
Payables / Other Operating Expenses 0.875 0.829 0.837
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.343 0.330 0.293


PPE / Sales 0.343 0.330 0.293
PPE / Total Operating Costs 0.355 0.345 0.304
PPE / Other Operating Expenses 2.162 2.053 2.015
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th JPY
Local GAAP

167,793,000
167,793,000
137,113,000
30,679,000
24,410,000
6,269,000
4,721,000

n.a.

51,383,000
20,039,000
26,081,000
5,257,000
72,732,000
1,536,000
49,193,000
22,001,000
124,115,000

49,717,000
19,373,000
18,537,000
11,803,000
15,855,000
58,542,000
124,115,000

22,340,000
20,039,000
21,189,500

26,267,000
26,081,000
26,174,000

49,161,000
49,193,000
49,177,000

22,330,000
18,537,000
20,433,500

3.88

31/03/2016
12 months
th JPY
Local GAAP

0.126
0.126
0.131
0.868
0.000
0.156
0.156
0.162
1.072

0.122
0.122
0.127
0.837
0.000

0.293
0.293
0.304
2.015
0.000
Shree Shakambari Rice Mill Private Limited

Unconsolidated accounts

Shree Shakambari Rice Mill Private Limited


KOLKATA
India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Food, beverages and tobacco products (Percentage of Activity: 100%).

Trade description (Original language)

Number of employees :n.a. (2019)

BvD ID number
IN0013719925

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 909,150 1,197,176 745,545 784,728
Sales 890,605 1,186,326 739,674 745,817
Costs of Goods Sold 749,494 1,026,429 581,583 640,468
Gross Profit 159,656 170,747 163,962 144,259
Other Operating Expenses 132,313 142,345 135,968 118,625
Operating P/L [=EBIT] 27,344 28,402 27,994 25,634
P/L for Period [=Net Income] 4,618 6,718 4,382 2,756

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 384,122 453,993 374,137 324,236
Inventory 317,946 331,929 335,051 286,858
Receivables 47,431 97,588 22,217 22,488
Other Current Assets 18,745 24,476 16,869 14,890
Fixed Assets 60,646 74,610 55,762 51,567
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 60,082 73,571 55,162 51,512
Other Fixed Assets 564 1,039 599 55
Total Assets 444,768 528,603 429,899 375,803

Current Liabilities 278,865 361,949 266,213 208,434


Loans 246,206 307,505 242,229 188,884
Payables 31,028 50,832 23,299 18,953
Other Current Liabilities 1,631 3,612 686 597
Non Current Liabilities 42,010 36,700 40,450 48,880
Shareholders Funds 123,893 129,954 123,236 118,488
Total Shareh. Funds & Liab. 444,768 528,603 429,899 375,803

Intensity Variables
Beginning Inventory 293,027 335,051 286,858 257,172
Net Stated Inventory 317,946 331,929 335,051 286,858
Average Inventory 305,486 333,490 310,954 272,015

Beginning Receivables 31,637 22,217 22,488 50,207


Net Accounts Receivables 47,431 97,588 22,217 22,488
Average Receivables 39,534 59,903 22,353 36,347

Beginning PPE 55,845 55,162 51,512 60,862


Net Property, Plant & Equipment 60,082 73,571 55,162 51,512
Average PPE 57,964 64,367 53,337 56,187

Beginning Payables 20,014 23,299 18,953 17,790


Trade Payables 31,028 50,832 23,299 18,953
Average Payables 25,521 37,065 21,126 18,372

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 3.10 2.43 3.90 3.38
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.279 0.417 0.347


Inventory / Sales 0.281 0.420 0.365
Inventory / Total Operating Costs 0.285 0.433 0.358
Inventory / Other Operating Expenses 2.343 2.287 2.293
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.050 0.030 0.046
Receivables / Sales 0.050 0.030 0.049
Receivables / Total Operating Costs 0.051 0.031 0.048
Receivables / Other Operating Expenses 0.421 0.164 0.306

Payables / Operating Revenue (Turnover) 0.031 0.028 0.023


Payables / Sales 0.031 0.029 0.025
Payables / Total Operating Costs 0.032 0.029 0.024
Payables / Other Operating Expenses 0.260 0.155 0.155
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.054 0.072 0.072


PPE / Sales 0.054 0.072 0.075
PPE / Total Operating Costs 0.055 0.074 0.074
PPE / Other Operating Expenses 0.452 0.392 0.474
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

784,728
745,817
640,468
144,259
118,625
25,634
2,756

n.a.

324,236
286,858
22,488
14,890
51,567
0
51,512
55
375,803

208,434
188,884
18,953
597
48,880
118,488
375,803

257,172
286,858
272,015

50,207
22,488
36,347

60,862
51,512
56,187

17,790
18,953
18,372

3.38

31/03/2016
12 months
th INR
Local GAAP

0.347
0.365
0.358
2.293
0.000
0.046
0.049
0.048
0.306

0.023
0.025
0.024
0.155
0.000

0.072
0.075
0.074
0.474
0.000
Shri Raman Bihari Agro Industries Private Limited

Unconsolidated accounts

Shri Raman Bihari Agro Industries Private Limited


KANPUR
India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Food, beverages and tobacco products (Percentage of Activity: 93.76%).

Trade description (Original language)

Number of employees :n.a. (2019)

BvD ID number
IN0012775966

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 625,476 656,616 626,859 592,953
Sales 609,833 649,647 587,727 592,123
Costs of Goods Sold 540,176 579,884 516,391 524,251
Gross Profit 85,300 76,732 110,468 68,701
Other Operating Expenses 54,198 57,573 53,484 51,538
Operating P/L [=EBIT] 31,102 19,159 56,984 17,163
P/L for Period [=Net Income] 18,710 8,897 40,500 6,732

Material Costs 518,334 573,060 483,687 498,257

Balance Sheet
Current Assets 164,886 200,491 148,381 145,787
Inventory 49,506 81,151 32,263 35,104
Receivables 44,044 44,362 37,490 50,280
Other Current Assets 71,336 74,978 78,628 60,402
Fixed Assets 29,784 25,932 39,263 24,156
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 25,872 25,189 28,924 23,502
Other Fixed Assets 3,912 743 10,339 654
Total Assets 194,670 226,423 187,645 169,943

Current Liabilities 64,646 75,713 42,570 75,656


Loans 34,889 37,589 12,050 55,028
Payables 18,495 30,096 12,744 12,644
Other Current Liabilities 11,263 8,028 17,777 7,985
Non Current Liabilities 10,568 11,822 15,085 4,797
Shareholders Funds 119,456 138,887 129,990 89,490
Total Shareh. Funds & Liab. 194,670 226,423 187,645 169,943

Intensity Variables
Beginning Inventory 33,241 32,263 35,104 32,354
Net Stated Inventory 49,506 81,151 32,263 35,104
Average Inventory 41,373 56,707 33,684 33,729

Beginning Receivables 44,734 37,490 50,280 46,431


Net Accounts Receivables 44,044 44,362 37,490 50,280
Average Receivables 44,389 40,926 43,885 48,356

Beginning PPE 25,855 28,924 23,502 25,138


Net Property, Plant & Equipment 25,872 25,189 28,924 23,502
Average PPE 25,863 27,057 26,213 24,320

Beginning Payables 14,385 12,744 12,644 17,768


Trade Payables 18,495 30,096 12,744 12,644
Average Payables 16,440 21,420 12,694 15,206

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 5.23 3.01 10.00 2.98
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.086 0.054 0.057


Inventory / Sales 0.087 0.057 0.057
Inventory / Total Operating Costs 0.089 0.059 0.059
Inventory / Other Operating Expenses 0.985 0.630 0.654
Inventory / Other operating expenses cont. 0.881 0.391 0.435
Receivables / Operating Revenue (Turnover) 0.062 0.070 0.082
Receivables / Sales 0.063 0.075 0.082
Receivables / Total Operating Costs 0.064 0.077 0.084
Receivables / Other Operating Expenses 0.711 0.821 0.938

Payables / Operating Revenue (Turnover) 0.033 0.020 0.026


Payables / Sales 0.033 0.022 0.026
Payables / Total Operating Costs 0.034 0.022 0.026
Payables / Other Operating Expenses 0.372 0.237 0.295
Payables / Other operating expenses cont. 0.333 0.147 0.196

PPE / Operating Revenue (Turover) 0.041 0.042 0.041


PPE / Sales 0.042 0.045 0.041
PPE / Total Operating Costs 0.042 0.046 0.042
PPE / Other Operating Expenses 0.470 0.490 0.472
PPE / Other operating expenses cont. 0.420 0.304 0.314

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

592,953
592,123
524,251
68,701
51,538
17,163
6,732

498,257

145,787
35,104
50,280
60,402
24,156
0
23,502
654
169,943

75,656
55,028
12,644
7,985
4,797
89,490
169,943

32,354
35,104
33,729

46,431
50,280
48,356

25,138
23,502
24,320

17,768
12,644
15,206

2.98

31/03/2016
12 months
th INR
Local GAAP

0.057
0.057
0.059
0.654
0.435
0.082
0.082
0.084
0.938

0.026
0.026
0.026
0.295
0.196

0.041
0.041
0.042
0.472
0.314
Shubh Rice Exports Private Limited

Unconsolidated accounts

Shubh Rice Exports Private Limited


PATIALA
India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Food, beverages and tobacco products (Percentage of Activity: 100%).

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0012964682

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 525,688 722,317 394,558 460,189
Sales 521,821 722,209 394,393 448,863
Costs of Goods Sold 426,926 612,375 300,340 368,064
Gross Profit 98,762 109,942 94,217 92,125
Other Operating Expenses 79,328 92,481 76,948 68,555
Operating P/L [=EBIT] 19,434 17,461 17,270 23,571
P/L for Period [=Net Income] 3,334 3,509 1,305 5,188

Material Costs 391,829 527,763 309,233 338,490

Balance Sheet
Current Assets 149,584 203,848 193,839 51,066
Inventory 136,142 198,030 162,879 47,516
Receivables 8,249 0 24,748 0
Other Current Assets 5,193 5,817 6,212 3,551
Fixed Assets 53,033 51,365 52,229 55,504
Intangible Fixed Assets 111 55 111 166
Tangible Fixed Assets 52,095 50,483 51,291 54,510
Other Fixed Assets 827 827 827 827
Total Assets 202,617 255,213 246,068 106,570

Current Liabilities 132,899 180,552 181,078 37,067


Loans 124,551 178,072 176,299 19,281
Payables 2,968 0 0 8,904
Other Current Liabilities 5,380 2,481 4,779 8,882
Non Current Liabilities 17,933 20,142 13,972 19,685
Shareholders Funds 51,785 54,518 51,018 49,818
Total Shareh. Funds & Liab. 202,617 255,213 246,068 106,570

Intensity Variables
Beginning Inventory 117,585 162,879 47,516 142,359
Net Stated Inventory 136,142 198,030 162,879 47,516
Average Inventory 126,863 180,455 105,197 94,937

Beginning Receivables 13,371 24,748 0 15,365


Net Accounts Receivables 8,249 0 24,748 0
Average Receivables 10,810 12,374 12,374 7,682

Beginning PPE 54,834 51,291 54,510 58,701


Net Property, Plant & Equipment 52,095 50,483 51,291 54,510
Average PPE 53,464 50,887 52,901 56,606

Beginning Payables 22,988 0 8,904 60,060


Trade Payables 2,968 0 0 8,904
Average Payables 12,978 0 4,452 34,482

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 3.84 2.48 4.58 5.40
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.250 0.267 0.206


Inventory / Sales 0.250 0.267 0.212
Inventory / Total Operating Costs 0.256 0.279 0.217
Inventory / Other Operating Expenses 1.951 1.367 1.385
Inventory / Other operating expenses cont. 1.019 1.546 0.967
Receivables / Operating Revenue (Turnover) 0.017 0.031 0.017
Receivables / Sales 0.017 0.031 0.017
Receivables / Total Operating Costs 0.018 0.033 0.018
Receivables / Other Operating Expenses 0.134 0.161 0.112

Payables / Operating Revenue (Turnover) 0.000 0.011 0.075


Payables / Sales 0.000 0.011 0.077
Payables / Total Operating Costs 0.000 0.012 0.079
Payables / Other Operating Expenses 0.000 0.058 0.503
Payables / Other operating expenses cont. 0.000 0.065 0.351

PPE / Operating Revenue (Turover) 0.070 0.134 0.123


PPE / Sales 0.070 0.134 0.126
PPE / Total Operating Costs 0.072 0.140 0.130
PPE / Other Operating Expenses 0.550 0.687 0.826
PPE / Other operating expenses cont. 0.287 0.777 0.577

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

460,189
448,863
368,064
92,125
68,555
23,571
5,188

338,490

51,066
47,516
0
3,551
55,504
166
54,510
827
106,570

37,067
19,281
8,904
8,882
19,685
49,818
106,570

142,359
47,516
94,937

15,365
0
7,682

58,701
54,510
56,606

60,060
8,904
34,482

5.40

31/03/2016
12 months
th INR
Local GAAP

0.206
0.212
0.217
1.385
0.967
0.017
0.017
0.018
0.112

0.075
0.077
0.079
0.503
0.351

0.123
0.126
0.130
0.826
0.577
Shyam Flour Mills Private Limited

Unconsolidated accounts

Shyam Flour Mills Private Limited


KANPUR
India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Food, beverages and tobacco products (Percentage of Activity: 100%).

Trade description (Original language)

Number of employees :n.a. (2019)

BvD ID number
IN0013305889

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 448,999 449,213 445,356 452,430
Sales 448,924 449,074 445,292 452,406
Costs of Goods Sold 374,943 372,907 373,370 378,553
Gross Profit 74,056 76,306 71,986 73,877
Other Operating Expenses 68,005 68,853 66,294 68,870
Operating P/L [=EBIT] 6,051 7,453 5,692 5,006
P/L for Period [=Net Income] 2,185 4,012 1,744 799

Material Costs 375,278 n.a. 372,880 377,676

Balance Sheet
Current Assets 52,565 86,211 33,744 37,739
Inventory 26,641 36,638 21,397 21,887
Receivables 10,877 18,246 6,108 8,276
Other Current Assets 15,047 31,327 6,238 7,576
Fixed Assets 45,093 47,406 41,847 46,026
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 40,330 40,229 37,715 43,046
Other Fixed Assets 4,763 7,177 4,132 2,980
Total Assets 97,658 133,617 75,591 83,765

Current Liabilities 38,602 44,918 30,577 40,311


Loans 35,499 39,184 29,242 38,072
Payables 878 2,633 2 0
Other Current Liabilities 2,224 3,102 1,333 2,238
Non Current Liabilities 2,506 4,000 1,684 1,835
Shareholders Funds 56,550 84,700 43,330 41,620
Total Shareh. Funds & Liab. 97,658 133,617 75,591 83,765

Intensity Variables
Beginning Inventory 22,016 21,397 21,887 22,764
Net Stated Inventory 26,641 36,638 21,397 21,887
Average Inventory 24,328 29,017 21,642 22,326

Beginning Receivables 7,596 6,108 8,276 8,403


Net Accounts Receivables 10,877 18,246 6,108 8,276
Average Receivables 9,236 12,177 7,192 8,340

Beginning PPE 39,714 37,715 43,046 38,381


Net Property, Plant & Equipment 40,330 40,229 37,715 43,046
Average PPE 40,022 38,972 40,381 40,714

Beginning Payables 274 2 0 818


Trade Payables 878 2,633 2 0
Average Payables 576 1,318 1 409

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.37 1.69 1.29 1.12
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.065 0.049 0.049


Inventory / Sales 0.065 0.049 0.049
Inventory / Total Operating Costs 0.066 0.049 0.050
Inventory / Other Operating Expenses 0.421 0.326 0.324
Inventory / Other operating expenses cont. 0.000 0.324 0.320
Receivables / Operating Revenue (Turnover) 0.027 0.016 0.018
Receivables / Sales 0.027 0.016 0.018
Receivables / Total Operating Costs 0.028 0.016 0.019
Receivables / Other Operating Expenses 0.177 0.108 0.121

Payables / Operating Revenue (Turnover) 0.003 0.000 0.001


Payables / Sales 0.003 0.000 0.001
Payables / Total Operating Costs 0.003 0.000 0.001
Payables / Other Operating Expenses 0.019 0.000 0.006
Payables / Other operating expenses cont. 0.000 0.000 0.006

PPE / Operating Revenue (Turover) 0.087 0.091 0.090


PPE / Sales 0.087 0.091 0.090
PPE / Total Operating Costs 0.088 0.092 0.091
PPE / Other Operating Expenses 0.566 0.609 0.591
PPE / Other operating expenses cont. 0.000 0.605 0.584

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

452,430
452,406
378,553
73,877
68,870
5,006
799

377,676

37,739
21,887
8,276
7,576
46,026
0
43,046
2,980
83,765

40,311
38,072
0
2,238
1,835
41,620
83,765

22,764
21,887
22,326

8,403
8,276
8,340

38,381
43,046
40,714

818
0
409

1.12

31/03/2016
12 months
th INR
Local GAAP

0.049
0.049
0.050
0.324
0.320
0.018
0.018
0.019
0.121

0.001
0.001
0.001
0.006
0.006

0.090
0.090
0.091
0.591
0.584
Siam Quality Starch CO Ltd

Consolidated accounts

Siam Quality Starch CO Ltd


LAT LUM KAEO, PATHUMTHANI
Thailand
+66 2 598 3135 8

US SIC code(s)
Primary code : -

Trade description
The Company is a manufacture of other grain mill products, not elsewhere classified.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0105535162662

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Unqual Unqual
th THB th THB th THB
IFRS IFRS
AR AR
Income Statement
Operating Revenue (Turnover) 2,822,862 2,864,674 2,800,180 2,803,731
Sales 2,766,101 2,799,031 2,746,969 2,752,302
Costs of Goods Sold 2,005,639 2,253,684 1,990,183 1,773,051
Gross Profit 817,222 610,990 809,997 1,030,680
Other Operating Expenses 643,306 640,243 578,759 710,915
Operating P/L [=EBIT] 173,917 -29,253 231,238 319,765
P/L for Period [=Net Income] 168,751 -32,285 228,902 309,635

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 979,991 1,069,818 995,912 874,242
Inventory 553,412 605,138 545,709 509,389
Receivables 119,967 596 164,232 195,073
Other Current Assets 306,612 464,084 285,971 169,780
Fixed Assets 957,293 856,039 962,928 1,052,912
Intangible Fixed Assets 11,430 9,956 12,164 12,171
Tangible Fixed Assets 904,147 831,034 895,715 985,691
Other Fixed Assets 41,716 15,049 55,049 55,050
Total Assets 1,937,284 1,925,857 1,958,840 1,927,154

Current Liabilities 311,540 379,518 246,816 308,286


Loans 522 0 1,565 0
Payables 87,385 101,430 95,325 65,400
Other Current Liabilities 223,633 278,088 149,926 242,886
Non Current Liabilities 11,840 14,458 11,058 10,004
Shareholders Funds 1,613,904 1,531,881 1,700,966 1,608,864
Total Shareh. Funds & Liab. 1,937,284 1,925,857 1,958,840 1,927,154

Intensity Variables
Beginning Inventory 569,747 545,709 509,389 654,142
Net Stated Inventory 553,412 605,138 545,709 509,389
Average Inventory 561,579 575,424 527,549 581,766

Beginning Receivables 205,036 164,232 195,073 255,802


Net Accounts Receivables 119,967 596 164,232 195,073
Average Receivables 162,501 82,414 179,653 225,438

Beginning PPE 988,241 895,715 985,691 1,083,317


Net Property, Plant & Equipment 904,147 831,034 895,715 985,691
Average PPE 946,194 863,375 940,703 1,034,504

Beginning Payables 74,049 95,325 65,400 61,421


Trade Payables 87,385 101,430 95,325 65,400
Average Payables 80,717 98,378 80,363 63,411

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 6.57 -1.01 9.00 12.87
Costs] (%)

Ratios

Unqual Unqual
31/12/2018 31/12/2017
12 months 12 months
th THB th THB
IFRS IFRS
AR AR

Inventory / Operating revenue (Turnover) 0.201 0.188 0.207


Inventory / Sales 0.206 0.192 0.211
Inventory / Total Operating Costs 0.199 0.205 0.234
Inventory / Other Operating Expenses 0.899 0.912 0.818
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.029 0.064 0.080


Receivables / Sales 0.029 0.065 0.082
Receivables / Total Operating Costs 0.028 0.070 0.091
Receivables / Other Operating Expenses 0.129 0.310 0.317

Payables / Operating Revenue (Turnover) 0.034 0.029 0.023


Payables / Sales 0.035 0.029 0.023
Payables / Total Operating Costs 0.034 0.031 0.026
Payables / Other Operating Expenses 0.154 0.139 0.089
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.301 0.336 0.369


PPE / Sales 0.308 0.342 0.376
PPE / Total Operating Costs 0.298 0.366 0.416
PPE / Other Operating Expenses 1.349 1.625 1.455
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

2,803,731
2,752,302
1,773,051
1,030,680
710,915
319,765
309,635

n.a.

874,242
509,389
195,073
169,780
1,052,912
12,171
985,691
55,050
1,927,154

308,286
0
65,400
242,886
10,004
1,608,864
1,927,154

654,142
509,389
581,766

255,802
195,073
225,438

1,083,317
985,691
1,034,504

61,421
65,400
63,411

12.87

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.207
0.211
0.234
0.818
0.000

0.080
0.082
0.091
0.317

0.023
0.023
0.026
0.089
0.000

0.369
0.376
0.416
1.455
0.000
Siamthanyachat CO Ltd

Consolidated accounts

Siamthanyachat CO Ltd
MANOROM, CHAINAT
Thailand
+66 1 830 9679

US SIC code(s)
Primary code : -

Trade description
The Company is a rice milling.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0245548000321

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP

Income Statement
Operating Revenue (Turnover) 1,160,914 922,080 1,231,978 1,328,684
Sales 1,159,712 920,970 1,230,922 1,327,244
Costs of Goods Sold 1,156,183 929,163 1,241,052 1,298,334
Gross Profit 4,731 -7,083 -9,074 30,350
Other Operating Expenses 37,542 26,000 25,260 61,366
Operating P/L [=EBIT] -32,811 -33,083 -34,334 -31,016
P/L for Period [=Net Income] -47,513 -44,288 -52,101 -46,150

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 227,412 187,417 196,979 297,839
Inventory 160,038 114,410 156,392 209,311
Receivables 54,310 66,854 20,910 75,167
Other Current Assets 13,064 6,153 19,677 13,361
Fixed Assets 387,290 397,528 374,381 389,961
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 153,908 145,110 150,517 166,097
Other Fixed Assets 233,382 252,418 223,864 223,864
Total Assets 614,702 584,945 571,360 687,800

Current Liabilities 307,783 253,319 302,846 367,185


Loans 285,000 192,000 300,000 363,000
Payables 7,519 22,556 0 0
Other Current Liabilities 15,265 38,763 2,846 4,185
Non Current Liabilities 35,800 107,400 0 0
Shareholders Funds 271,118 224,226 268,514 320,615
Total Shareh. Funds & Liab. 614,702 584,945 571,360 687,800

Intensity Variables
Beginning Inventory 181,296 156,392 209,311 178,186
Net Stated Inventory 160,038 114,410 156,392 209,311
Average Inventory 170,667 135,401 182,852 193,749

Beginning Receivables 90,651 20,910 75,167 175,875


Net Accounts Receivables 54,310 66,854 20,910 75,167
Average Receivables 72,481 43,882 48,039 125,521

Beginning PPE 170,350 150,517 166,097 194,436


Net Property, Plant & Equipment 153,908 145,110 150,517 166,097
Average PPE 162,129 147,814 158,307 180,267

Beginning Payables 4,501 0 0 13,503


Trade Payables 7,519 22,556 0 0
Average Payables 6,010 11,278 0 6,752

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -2.75 -3.46 -2.71 -2.28
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.147 0.148 0.146


Inventory / Sales 0.147 0.149 0.146
Inventory / Total Operating Costs 0.142 0.144 0.142
Inventory / Other Operating Expenses 5.208 7.239 3.157
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.048 0.039 0.094


Receivables / Sales 0.048 0.039 0.095
Receivables / Total Operating Costs 0.046 0.038 0.092
Receivables / Other Operating Expenses 1.688 1.902 2.045

Payables / Operating Revenue (Turnover) 0.012 0.000 0.005


Payables / Sales 0.012 0.000 0.005
Payables / Total Operating Costs 0.012 0.000 0.005
Payables / Other Operating Expenses 0.434 0.000 0.110
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.160 0.128 0.136


PPE / Sales 0.160 0.129 0.136
PPE / Total Operating Costs 0.155 0.125 0.133
PPE / Other Operating Expenses 5.685 6.267 2.938
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

1,328,684
1,327,244
1,298,334
30,350
61,366
-31,016
-46,150

n.a.

297,839
209,311
75,167
13,361
389,961
0
166,097
223,864
687,800

367,185
363,000
0
4,185
0
320,615
687,800

178,186
209,311
193,749

175,875
75,167
125,521

194,436
166,097
180,267

13,503
0
6,752

-2.28

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.146
0.146
0.142
3.157
0.000

0.094
0.095
0.092
2.045

0.005
0.005
0.005
0.110
0.000

0.136
0.136
0.133
2.938
0.000
Sin Udom Mongkhol Rice Mill Ltd Part

Consolidated accounts

Sin Udom Mongkhol Rice Mill Ltd Part


BANG PLAMA, SUPHANBURI
Thailand
+66 3 541 5370

US SIC code(s)
Primary code : -

Trade description
The Company is service provider, rice mill and sale of gemstone products.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0723535000533

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Unqual
th THB th THB th THB
Local GAAP IFRS
AR
Income Statement
Operating Revenue (Turnover) 651,779 680,208 654,525 620,605
Sales 651,114 678,464 654,426 620,452
Costs of Goods Sold 609,787 639,750 603,064 586,546
Gross Profit 41,993 40,458 51,461 34,059
Other Operating Expenses 25,649 23,002 28,206 25,739
Operating P/L [=EBIT] 16,344 17,456 23,255 8,320
P/L for Period [=Net Income] 6,095 8,236 10,254 -206

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 174,874 209,301 167,556 147,766
Inventory 110,815 88,171 142,100 102,175
Receivables 41,542 67,650 19,916 37,059
Other Current Assets 22,517 53,480 5,540 8,532
Fixed Assets 71,239 60,950 74,727 78,039
Intangible Fixed Assets 5 14 0 0
Tangible Fixed Assets 63,990 59,526 64,567 67,878
Other Fixed Assets 7,244 1,410 10,160 10,161
Total Assets 246,113 270,251 242,283 225,805

Current Liabilities 163,008 178,489 158,517 152,017


Loans 124,084 116,981 128,107 127,165
Payables 38,233 61,227 29,492 23,979
Other Current Liabilities 691 281 918 873
Non Current Liabilities 253 0 241 517
Shareholders Funds 82,853 91,762 83,525 73,271
Total Shareh. Funds & Liab. 246,113 270,251 242,283 225,805

Intensity Variables
Beginning Inventory 118,039 142,100 102,175 109,843
Net Stated Inventory 110,815 88,171 142,100 102,175
Average Inventory 114,427 115,136 122,138 106,009

Beginning Receivables 37,426 19,916 37,059 55,303


Net Accounts Receivables 41,542 67,650 19,916 37,059
Average Receivables 39,484 43,783 28,488 46,181

Beginning PPE 68,295 64,567 67,878 72,441


Net Property, Plant & Equipment 63,990 59,526 64,567 67,878
Average PPE 66,143 62,047 66,223 70,160

Beginning Payables 35,140 29,492 23,979 51,948


Trade Payables 38,233 61,227 29,492 23,979
Average Payables 36,686 45,360 26,736 37,964

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.57 2.63 3.68 1.36
Costs] (%)

Ratios

Qualif n.a. Unqual


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP IFRS
AR

Inventory / Operating revenue (Turnover) 0.169 0.187 0.171


Inventory / Sales 0.170 0.187 0.171
Inventory / Total Operating Costs 0.174 0.193 0.173
Inventory / Other Operating Expenses 5.005 4.330 4.119
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.064 0.044 0.074


Receivables / Sales 0.065 0.044 0.074
Receivables / Total Operating Costs 0.066 0.045 0.075
Receivables / Other Operating Expenses 1.903 1.010 1.794

Payables / Operating Revenue (Turnover) 0.067 0.041 0.061


Payables / Sales 0.067 0.041 0.061
Payables / Total Operating Costs 0.068 0.042 0.062
Payables / Other Operating Expenses 1.972 0.948 1.475
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.091 0.101 0.113


PPE / Sales 0.091 0.101 0.113
PPE / Total Operating Costs 0.094 0.105 0.115
PPE / Other Operating Expenses 2.697 2.348 2.726
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

620,605
620,452
586,546
34,059
25,739
8,320
-206

n.a.

147,766
102,175
37,059
8,532
78,039
0
67,878
10,161
225,805

152,017
127,165
23,979
873
517
73,271
225,805

109,843
102,175
106,009

55,303
37,059
46,181

72,441
67,878
70,160

51,948
23,979
37,964

1.36

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.171
0.171
0.173
4.119
0.000

0.074
0.074
0.075
1.794

0.061
0.061
0.062
1.475
0.000

0.113
0.113
0.115
2.726
0.000
Singeumsan Farming Association

Unconsolidated accounts

Singeumsan Farming Association


GEUMSAN-GUN
Republic of Korea
+82 041 754 3113

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Husking of Cereals

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
KR1642710001719

Financial information before adjustments

Local registry filing/Unconsolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted
th KRW th KRW th KRW
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 3,935,000 5,216,000 2,994,000 3,595,000
Sales 3,935,000 5,216,000 2,994,000 3,595,000
Costs of Goods Sold 3,682,667 4,845,000 2,754,000 3,449,000
Gross Profit 252,667 371,000 241,000 146,000
Other Operating Expenses 210,333 239,000 182,000 210,000
Operating P/L [=EBIT] 41,667 132,000 58,000 -65,000
P/L for Period [=Net Income] 156,000 315,000 77,000 76,000

Material Costs 3,682,667 4,845,000 2,754,000 3,449,000

Balance Sheet
Current Assets 2,936,000 3,694,000 2,392,000 2,722,000
Inventory 1,595,000 3,248,000 1,054,000 483,000
Receivables 527,667 360,000 469,000 754,000
Other Current Assets 813,667 86,000 869,000 1,486,000
Fixed Assets 1,418,667 1,792,000 1,194,000 1,270,000
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 1,076,333 1,194,000 954,000 1,081,000
Other Fixed Assets 342,333 599,000 240,000 188,000
Total Assets 4,354,333 5,486,000 3,585,000 3,992,000

Current Liabilities 1,178,667 467,000 1,393,000 1,676,000


Loans 1,003,000 0 1,363,000 1,646,000
Payables 149,000 149,000 n.a. n.a.
Other Current Liabilities 127,000 319,000 31,000 31,000
Non Current Liabilities 905,667 2,717,000 0 0
Shareholders Funds 2,270,000 2,302,000 2,192,000 2,316,000
Total Shareh. Funds & Liab. 4,354,333 5,486,000 3,585,000 3,992,000

Intensity Variables
Beginning Inventory 728,667 1,054,000 483,000 649,000
Net Stated Inventory 1,595,000 3,248,000 1,054,000 483,000
Average Inventory 1,161,833 2,151,000 768,500 566,000

Beginning Receivables 837,333 469,000 754,000 1,289,000


Net Accounts Receivables 527,667 360,000 469,000 754,000
Average Receivables 682,500 414,500 611,500 1,021,500

Beginning PPE 1,084,333 954,000 1,081,000 1,218,000


Net Property, Plant & Equipment 1,076,333 1,194,000 954,000 1,081,000
Average PPE 1,080,333 1,074,000 1,017,500 1,149,500

Beginning Payables 0 0 0 0
Trade Payables 149,000 149,000 n.a. n.a.
Average Payables 49,667 149,000 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.07 2.60 1.98 -1.78
Costs] (%)

Ratios

31/12/2018 31/12/2017
12 months 12 months
th KRW th KRW
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.412 0.257 0.157


Inventory / Sales 0.412 0.257 0.157
Inventory / Total Operating Costs 0.423 0.262 0.155
Inventory / Other Operating Expenses 9.000 4.223 2.695
Inventory / Other operating expenses cont. 9.000 4.223 2.682
Receivables / Operating Revenue (Turnover) 0.079 0.204 0.284
Receivables / Sales 0.079 0.204 0.284
Receivables / Total Operating Costs 0.082 0.208 0.279
Receivables / Other Operating Expenses 1.734 3.360 4.864

Payables / Operating Revenue (Turnover) 0.029 0.000 0.000


Payables / Sales 0.029 0.000 0.000
Payables / Total Operating Costs 0.029 n.a. 0.000
Payables / Other Operating Expenses 0.623 0.000 0.000
Payables / Other operating expenses cont. 0.623 0.000 0.000

PPE / Operating Revenue (Turover) 0.206 0.340 0.320


PPE / Sales 0.206 0.340 0.320
PPE / Total Operating Costs 0.211 0.347 0.314
PPE / Other Operating Expenses 4.494 5.591 5.474
PPE / Other operating expenses cont. 4.494 5.591 5.448

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months

th KRW
Local GAAP

3,595,000
3,595,000
3,449,000
146,000
210,000
-65,000
76,000

3,449,000

2,722,000
483,000
754,000
1,486,000
1,270,000
0
1,081,000
188,000
3,992,000

1,676,000
1,646,000
n.a.
31,000
0
2,316,000
3,992,000

649,000
483,000
566,000

1,289,000
754,000
1,021,500

1,218,000
1,081,000
1,149,500

0
n.a.
0

-1.78

31/12/2016
12 months
th KRW
Local GAAP

0.157
0.157
0.155
2.695
2.682
0.284
0.284
0.279
4.864

0.000
0.000
0.000
0.000
0.000

0.320
0.320
0.314
5.474
5.448
Siriporn Rice Mill CO Ltd

Consolidated accounts

Siriporn Rice Mill CO Ltd


BANG NAM PRIEO, CHACHOENGSAO
Thailand
+66 3 856 6009

US SIC code(s)
Primary code : -

Trade description
The Company is a manufacturer of rice milling.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0245551000441

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP

Income Statement
Operating Revenue (Turnover) 1,736,497 2,098,853 1,948,740 1,161,898
Sales 1,736,497 2,098,853 1,948,740 1,161,898
Costs of Goods Sold 1,579,289 1,953,557 1,799,059 985,250
Gross Profit 157,208 145,296 149,681 176,648
Other Operating Expenses 94,528 77,178 83,359 123,046
Operating P/L [=EBIT] 62,681 68,118 66,322 53,602
P/L for Period [=Net Income] 32,609 32,685 38,497 26,646

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 342,844 428,371 354,409 245,751
Inventory 179,223 186,708 217,038 133,924
Receivables 160,485 241,097 135,386 104,972
Other Current Assets 3,135 566 1,985 6,855
Fixed Assets 181,914 152,098 177,360 216,283
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 181,719 151,903 177,165 216,089
Other Fixed Assets 195 195 195 194
Total Assets 524,757 580,469 531,769 462,034

Current Liabilities 308,915 339,278 316,191 271,277


Loans 290,265 320,219 288,175 262,400
Payables 9,745 12,363 13,609 3,262
Other Current Liabilities 8,906 6,696 14,407 5,615
Non Current Liabilities 8,961 355 6,425 20,102
Shareholders Funds 206,881 240,836 209,152 170,655
Total Shareh. Funds & Liab. 524,757 580,469 531,768 462,034

Intensity Variables
Beginning Inventory 196,581 217,038 133,924 238,781
Net Stated Inventory 179,223 186,708 217,038 133,924
Average Inventory 187,902 201,873 175,481 186,353

Beginning Receivables 104,277 135,386 104,972 72,472


Net Accounts Receivables 160,485 241,097 135,386 104,972
Average Receivables 132,381 188,242 120,179 88,722

Beginning PPE 211,128 177,165 216,089 240,131


Net Property, Plant & Equipment 181,719 151,903 177,165 216,089
Average PPE 196,424 164,534 196,627 228,110

Beginning Payables 22,110 13,609 3,262 49,458


Trade Payables 9,745 12,363 13,609 3,262
Average Payables 15,927 12,986 8,436 26,360

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 3.74 3.35 3.52 4.84
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.096 0.090 0.160


Inventory / Sales 0.096 0.090 0.160
Inventory / Total Operating Costs 0.099 0.093 0.168
Inventory / Other Operating Expenses 2.616 2.105 1.514
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.090 0.062 0.076


Receivables / Sales 0.090 0.062 0.076
Receivables / Total Operating Costs 0.093 0.064 0.080
Receivables / Other Operating Expenses 2.439 1.442 0.721

Payables / Operating Revenue (Turnover) 0.006 0.004 0.023


Payables / Sales 0.006 0.004 0.023
Payables / Total Operating Costs 0.006 0.004 0.024
Payables / Other Operating Expenses 0.168 0.101 0.214
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.078 0.101 0.196


PPE / Sales 0.078 0.101 0.196
PPE / Total Operating Costs 0.081 0.104 0.206
PPE / Other Operating Expenses 2.132 2.359 1.854
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

1,161,898
1,161,898
985,250
176,648
123,046
53,602
26,646

n.a.

245,751
133,924
104,972
6,855
216,283
0
216,089
194
462,034

271,277
262,400
3,262
5,615
20,102
170,655
462,034

238,781
133,924
186,353

72,472
104,972
88,722

240,131
216,089
228,110

49,458
3,262
26,360

4.84

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.160
0.160
0.168
1.514
0.000

0.076
0.076
0.080
0.721

0.023
0.023
0.024
0.214
0.000

0.196
0.196
0.206
1.854
0.000
Sirmour Remedies Private Limited

Unconsolidated accounts

Sirmour Remedies Private Limited


PAONTA SAHIB
India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Engaged in the production and distribution of grain mill products [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0009899518

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 1,006,444 817,308 1,112,277 1,089,746
Sales 1,005,816 816,849 1,111,418 1,089,181
Costs of Goods Sold 802,836 668,459 881,997 858,052
Gross Profit 203,608 148,849 230,280 231,694
Other Operating Expenses 102,626 96,504 109,796 101,577
Operating P/L [=EBIT] 100,982 52,344 120,484 130,117
P/L for Period [=Net Income] 75,439 32,088 93,652 100,578

Material Costs 801,279 648,728 904,281 850,829

Balance Sheet
Current Assets 320,698 292,370 405,468 264,256
Inventory 118,382 107,932 131,544 115,669
Receivables 161,208 152,028 215,411 116,186
Other Current Assets 41,108 32,411 58,514 32,400
Fixed Assets 120,763 117,010 117,252 128,027
Intangible Fixed Assets 4,117 11,065 966 319
Tangible Fixed Assets 76,368 78,320 74,275 76,508
Other Fixed Assets 40,278 27,625 42,011 51,200
Total Assets 441,461 409,380 522,720 392,283

Current Liabilities 177,945 226,301 170,667 136,866


Loans 0 0 0 0
Payables 160,643 223,084 146,880 111,966
Other Current Liabilities 17,301 3,217 23,787 24,899
Non Current Liabilities 4,722 3,276 6,937 3,953
Shareholders Funds 258,794 179,803 345,116 251,465
Total Shareh. Funds & Liab. 441,461 409,380 522,720 392,283

Intensity Variables
Beginning Inventory 120,129 131,544 115,669 113,175
Net Stated Inventory 118,382 107,932 131,544 115,669
Average Inventory 119,255 119,738 123,606 114,422

Beginning Receivables 160,740 215,411 116,186 150,622


Net Accounts Receivables 161,208 152,028 215,411 116,186
Average Receivables 160,974 183,719 165,799 133,404

Beginning PPE 68,537 74,275 76,508 54,827


Net Property, Plant & Equipment 76,368 78,320 74,275 76,508
Average PPE 72,452 76,297 75,391 65,668

Beginning Payables 112,508 146,880 111,966 78,677


Trade Payables 160,643 223,084 146,880 111,966
Average Payables 136,576 184,982 129,423 95,322

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 11.15 6.84 12.15 13.56
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.147 0.111 0.105


Inventory / Sales 0.147 0.111 0.105
Inventory / Total Operating Costs 0.157 0.125 0.119
Inventory / Other Operating Expenses 1.241 1.126 1.126
Inventory / Other operating expenses cont. 1.030 1.412 1.052
Receivables / Operating Revenue (Turnover) 0.225 0.149 0.122
Receivables / Sales 0.225 0.149 0.122
Receivables / Total Operating Costs 0.240 0.167 0.139
Receivables / Other Operating Expenses 1.904 1.510 1.313

Payables / Operating Revenue (Turnover) 0.226 0.116 0.087


Payables / Sales 0.226 0.116 0.088
Payables / Total Operating Costs 0.242 0.130 0.099
Payables / Other Operating Expenses 1.917 1.179 0.938
Payables / Other operating expenses cont. 1.591 1.479 0.876

PPE / Operating Revenue (Turover) 0.093 0.068 0.060


PPE / Sales 0.093 0.068 0.060
PPE / Total Operating Costs 0.100 0.076 0.068
PPE / Other Operating Expenses 0.791 0.687 0.646
PPE / Other operating expenses cont. 0.656 0.862 0.604

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

1,089,746
1,089,181
858,052
231,694
101,577
130,117
100,578

850,829

264,256
115,669
116,186
32,400
128,027
319
76,508
51,200
392,283

136,866
0
111,966
24,899
3,953
251,465
392,283

113,175
115,669
114,422

150,622
116,186
133,404

54,827
76,508
65,668

78,677
111,966
95,322

13.56

31/03/2016
12 months
th INR
Local GAAP

0.105
0.105
0.119
1.126
1.052
0.122
0.122
0.139
1.313

0.087
0.088
0.099
0.938
0.876

0.060
0.060
0.068
0.646
0.604
Sisaket Rice CO Ltd

Consolidated accounts

Sisaket Rice CO Ltd


SRISAKET
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company was incorporated on June 30, 1999with capital 10,000,000 THB.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0335542000034

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 309,210 152,560 221,254 553,816
Sales 308,430 151,915 220,399 552,975
Costs of Goods Sold 296,375 142,731 206,065 540,329
Gross Profit 12,835 9,829 15,189 13,487
Other Operating Expenses 5,208 4,773 6,679 4,171
Operating P/L [=EBIT] 7,627 5,056 8,510 9,316
P/L for Period [=Net Income] 428 337 264 683

Material Costs 116,459 142,731 206,065 580

Balance Sheet
Current Assets 81,658 87,767 82,084 75,123
Inventory 13,605 2,644 8,103 30,067
Receivables 26,335 660 37,068 41,278
Other Current Assets 41,718 84,463 36,913 3,778
Fixed Assets 34,020 31,315 33,280 37,466
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 34,020 31,315 33,280 37,466
Other Fixed Assets 0 0 0 0
Total Assets 115,678 119,082 115,364 112,589

Current Liabilities 99,165 99,481 98,222 99,793


Loans 94,871 98,000 93,787 92,825
Payables 107 93 152 76
Other Current Liabilities 4,188 1,388 4,283 6,892
Non Current Liabilities 8,656 11,433 9,309 5,226
Shareholders Funds 7,857 8,169 7,833 7,569
Total Shareh. Funds & Liab. 115,678 119,083 115,364 112,588

Intensity Variables
Beginning Inventory 33,788 8,103 30,067 63,193
Net Stated Inventory 13,605 2,644 8,103 30,067
Average Inventory 23,696 5,374 19,085 46,630

Beginning Receivables 26,122 37,068 41,278 21


Net Accounts Receivables 26,335 660 37,068 41,278
Average Receivables 26,229 18,864 39,173 20,650

Beginning PPE 35,137 33,280 37,466 34,665


Net Property, Plant & Equipment 34,020 31,315 33,280 37,466
Average PPE 34,579 32,298 35,373 36,066

Beginning Payables 104 152 76 84


Trade Payables 107 93 152 76
Average Payables 106 123 114 80

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.53 3.43 4.00 1.71
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.035 0.086 0.084


Inventory / Sales 0.035 0.087 0.084
Inventory / Total Operating Costs 0.036 0.090 0.086
Inventory / Other Operating Expenses 1.126 2.857 11.180
Inventory / Other operating expenses cont. 1.126 2.857 0.086
Receivables / Operating Revenue (Turnover) 0.124 0.177 0.037
Receivables / Sales 0.124 0.178 0.037
Receivables / Total Operating Costs 0.128 0.184 0.038
Receivables / Other Operating Expenses 3.952 5.865 4.951

Payables / Operating Revenue (Turnover) 0.001 0.001 0.000


Payables / Sales 0.001 0.001 0.000
Payables / Total Operating Costs 0.001 0.001 0.000
Payables / Other Operating Expenses 0.026 0.017 0.019
Payables / Other operating expenses cont. 0.026 0.017 0.000

PPE / Operating Revenue (Turover) 0.212 0.160 0.065


PPE / Sales 0.213 0.160 0.065
PPE / Total Operating Costs 0.219 0.166 0.066
PPE / Other Operating Expenses 6.767 5.296 8.647
PPE / Other operating expenses cont. 6.767 5.296 0.066

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

553,816
552,975
540,329
13,487
4,171
9,316
683

580

75,123
30,067
41,278
3,778
37,466
0
37,466
0
112,589

99,793
92,825
76
6,892
5,226
7,569
112,588

63,193
30,067
46,630

21
41,278
20,650

34,665
37,466
36,066

84
76
80

1.71

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.084
0.084
0.086
11.180
0.086
0.037
0.037
0.038
4.951

0.000
0.000
0.000
0.019
0.000

0.065
0.065
0.066
8.647
0.066
Siyang Chengxin Rice Co., Ltd.

Unconsolidated accounts

Siyang Chengxin Rice Co., Ltd.


SUQIAN
China
+86 52713056103888

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Engaged in the manufacture of rice and other grain mill products [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
CN9360468656

Financial information before adjustments

Local registry filing/Unconsolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted
th CNY th CNY th CNY
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 9,635 9,907 18,149 850
Sales 9,635 9,907 18,149 850
Costs of Goods Sold 9,531 9,736 18,019 838
Gross Profit 104 171 130 12
Other Operating Expenses 101 167 124 11
Operating P/L [=EBIT] 4 4 6 1
P/L for Period [=Net Income] 3 4 5 0

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 701 710 698 695
Inventory 222 123 55 487
Receivables 3 3 3 3
Other Current Assets 476 584 640 205
Fixed Assets 290 285 293 293
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 284 284 284 284
Other Fixed Assets 6 1 9 9
Total Assets 991 995 991 988

Current Liabilities 1 0 1 1
Loans 0 0 0 0
Payables 0 0 0 0
Other Current Liabilities 1 0 1 1
Non Current Liabilities 0 1 0 -1
Shareholders Funds 991 994 990 988
Total Shareh. Funds & Liab. 991 995 991 988

Intensity Variables
Beginning Inventory 181 55 487 0
Net Stated Inventory 222 123 55 487
Average Inventory 282 89 271 487

Beginning Receivables 2 3 3 0
Net Accounts Receivables 3 3 3 3
Average Receivables 3 3 3 3

Beginning PPE 189 284 284 0


Net Property, Plant & Equipment 284 284 284 284
Average PPE 284 284 284 284

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 0.04 0.04 0.03 0.12
Costs] (%)

Ratios

31/12/2018 31/12/2017
12 months 12 months
th CNY th CNY
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.009 0.015 0.573


Inventory / Sales 0.009 0.015 0.573
Inventory / Total Operating Costs 0.009 0.015 0.574
Inventory / Other Operating Expenses 0.533 2.185 44.273
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.004
Receivables / Sales 0.000 0.000 0.004
Receivables / Total Operating Costs 0.000 0.000 0.004
Receivables / Other Operating Expenses 0.018 0.024 0.273

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.029 0.016 0.334


PPE / Sales 0.029 0.016 0.334
PPE / Total Operating Costs 0.029 0.016 0.335
PPE / Other Operating Expenses 1.701 2.290 25.818
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months

th CNY
Local GAAP

850
850
838
12
11
1
0

n.a.

695
487
3
205
293
0
284
9
988

1
0
0
1
-1
988
988

0
487
487

0
3
3

0
284
284

0
0
0

0.12

31/12/2016
12 months
th CNY
Local GAAP

0.573
0.573
0.574
44.273
0.000
0.004
0.004
0.004
0.273

0.000
0.000
0.000
0.000
0.000

0.334
0.334
0.335
25.818
0.000
Song HAI Long Co.,Ltd

Consolidated accounts

Song HAI Long Co.,Ltd


HO CHI MINH
Vietnam
+84 2873052688

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Construction of other civil engineering projects

Trade description (Original language)

Number of employees :1 (2018)

BvD ID number
VN0302720357

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 0 0 0 0
Sales 0 0 0 0
Costs of Goods Sold 0 0 0 0
Gross Profit 0 0 0 0
Other Operating Expenses 68,405 14,065 3,302 187,849
Operating P/L [=EBIT] -68,405 -14,065 -3,302 -187,849
P/L for Period [=Net Income] -133,099 -14,030 -197,477 -187,791

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 29,278,437 29,791,548 29,469,630 28,574,132
Inventory 16,127,216 16,591,008 16,314,350 15,476,289
Receivables 954,318 500 23,676 2,838,778
Other Current Assets 12,196,903 13,200,040 13,131,604 10,259,065
Fixed Assets 25,609,465 23,552,076 23,852,075 29,424,244
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 1,907,139 1,907,139 1,907,139 1,907,139
Other Fixed Assets 23,702,326 21,644,937 21,944,936 27,517,105
Total Assets 54,887,902 53,343,624 53,321,705 57,998,376

Current Liabilities 5,483,233 4,012,377 3,976,428 8,460,894


Loans 816,667 0 0 2,450,000
Payables 3,102,550 2,531,898 2,531,898 4,243,853
Other Current Liabilities 1,564,017 1,480,479 1,444,530 1,767,041
Non Current Liabilities 0 0 0 0
Shareholders Funds 49,404,669 49,331,247 49,345,277 49,537,482
Total Shareh. Funds & Liab. 54,887,902 53,343,624 53,321,705 57,998,376

Intensity Variables
Beginning Inventory 15,220,868 16,314,350 15,476,289 13,871,964
Net Stated Inventory 16,127,216 16,591,008 16,314,350 15,476,289
Average Inventory 15,674,042 16,452,679 15,895,320 14,674,127

Beginning Receivables 1,900,411 23,676 2,838,778 2,838,778


Net Accounts Receivables 954,318 500 23,676 2,838,778
Average Receivables 1,427,364 12,088 1,431,227 2,838,778

Beginning PPE 2,029,339 1,907,139 1,907,139 2,273,740


Net Property, Plant & Equipment 1,907,139 1,907,139 1,907,139 1,907,139
Average PPE 1,968,239 1,907,139 1,907,139 2,090,440

Beginning Payables 3,673,621 2,531,898 4,243,853 4,245,111


Trade Payables 3,102,550 2,531,898 2,531,898 4,243,853
Average Payables 3,388,085 2,531,898 3,387,876 4,244,482

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating n.s. n.s. n.s. n.s.
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 1,169.760 4,813.846 78.117
Inventory / Other Operating Expenses 1,169.760 4,813.846 78.117
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000


Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.859 433.442 15.112
Receivables / Other Operating Expenses 0.859 433.442 15.112

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 180.014 1,026.007 22.595
Payables / Other Operating Expenses 180.014 1,026.007 22.595
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 135.595 577.571 11.128
PPE / Other Operating Expenses 135.595 577.571 11.128
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

0
0
0
0
187,849
-187,849
-187,791

n.a.

28,574,132
15,476,289
2,838,778
10,259,065
29,424,244
0
1,907,139
27,517,105
57,998,376

8,460,894
2,450,000
4,243,853
1,767,041
0
49,537,482
57,998,376

13,871,964
15,476,289
14,674,127

2,838,778
2,838,778
2,838,778

2,273,740
1,907,139
2,090,440

4,245,111
4,243,853
4,244,482

n.s.

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.000
0.000
78.117
78.117
0.000

0.000
0.000
15.112
15.112

0.000
0.000
22.595
22.595
0.000

0.000
0.000
11.128
11.128
0.000
Spac Starch Products (India) Limited

Unconsolidated accounts

Spac Starch Products (India) Limited


ERODE
India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
The company engaged in business of manufacturing of tapioca strach and starch products. Operations & Branches: At the
address, P & C Towers, II Floor, 140, Perundurai Road, Erode, 638011, Tamil Nadu, India, the company maintains its registered
office.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0006086141

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 1,544,957 1,739,750 1,514,285 1,380,835
Sales 1,536,282 1,717,189 1,513,808 1,377,850
Costs of Goods Sold 1,116,054 1,191,343 1,228,458 928,361
Gross Profit 428,903 548,407 285,827 452,474
Other Operating Expenses 319,865 432,118 247,259 280,219
Operating P/L [=EBIT] 109,037 116,289 38,567 172,256
P/L for Period [=Net Income] -8,308 35,082 -91,580 31,574

Material Costs 1,164,694 1,237,364 1,221,908 1,034,811

Balance Sheet
Current Assets 952,870 884,647 931,430 1,042,533
Inventory 673,560 590,716 734,398 695,567
Receivables 194,605 211,441 128,187 244,188
Other Current Assets 84,704 82,490 68,846 102,778
Fixed Assets 677,078 588,950 675,584 766,700
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 662,035 582,116 655,755 748,233
Other Fixed Assets 15,044 6,834 19,829 18,468
Total Assets 1,629,948 1,473,597 1,607,014 1,809,233

Current Liabilities 838,264 762,995 858,933 892,863


Loans 672,142 542,838 733,724 739,865
Payables 135,101 194,674 103,845 106,783
Other Current Liabilities 31,020 25,483 21,364 46,215
Non Current Liabilities 319,709 245,765 318,326 395,036
Shareholders Funds 471,976 464,837 429,755 521,335
Total Shareh. Funds & Liab. 1,629,948 1,473,597 1,607,014 1,809,233

Intensity Variables
Beginning Inventory 641,197 734,398 695,567 493,626
Net Stated Inventory 673,560 590,716 734,398 695,567
Average Inventory 657,379 662,557 714,982 594,597

Beginning Receivables 156,162 128,187 244,188 96,112


Net Accounts Receivables 194,605 211,441 128,187 244,188
Average Receivables 175,384 169,814 186,187 170,150

Beginning PPE 746,870 655,755 748,233 836,623


Net Property, Plant & Equipment 662,035 582,116 655,755 748,233
Average PPE 704,452 618,936 701,994 792,428

Beginning Payables 79,458 103,845 106,783 27,745


Trade Payables 135,101 194,674 103,845 106,783
Average Payables 107,279 149,260 105,314 67,264

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 7.59 7.16 2.61 14.25
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.381 0.472 0.431


Inventory / Sales 0.386 0.472 0.432
Inventory / Total Operating Costs 0.408 0.484 0.492
Inventory / Other Operating Expenses 1.533 2.892 2.122
Inventory / Other operating expenses cont. 1.716 2.817 3.422

Receivables / Operating Revenue (Turnover) 0.098 0.123 0.123


Receivables / Sales 0.099 0.123 0.123
Receivables / Total Operating Costs 0.105 0.126 0.141
Receivables / Other Operating Expenses 0.393 0.753 0.607

Payables / Operating Revenue (Turnover) 0.086 0.070 0.049


Payables / Sales 0.087 0.070 0.049
Payables / Total Operating Costs 0.092 0.071 0.056
Payables / Other Operating Expenses 0.345 0.426 0.240
Payables / Other operating expenses cont. 0.387 0.415 0.387

PPE / Operating Revenue (Turover) 0.356 0.464 0.574


PPE / Sales 0.360 0.464 0.575
PPE / Total Operating Costs 0.381 0.476 0.656
PPE / Other Operating Expenses 1.432 2.839 2.828
PPE / Other operating expenses cont. 1.603 2.766 4.560

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


ons & Branches: At the
pany maintains its registered

31/03/2016
12 months

th INR
Local GAAP

1,380,835
1,377,850
928,361
452,474
280,219
172,256
31,574

1,034,811

1,042,533
695,567
244,188
102,778
766,700
0
748,233
18,468
1,809,233

892,863
739,865
106,783
46,215
395,036
521,335
1,809,233

493,626
695,567
594,597

96,112
244,188
170,150

836,623
748,233
792,428

27,745
106,783
67,264

14.25

31/03/2016
12 months
th INR
Local GAAP

0.431
0.432
0.492
2.122
3.422

0.123
0.123
0.141
0.607

0.049
0.049
0.056
0.240
0.387

0.574
0.575
0.656
2.828
4.560
SRI Gayathri Modern RAW And Boiled Rice Mills Pvt.Ltd.

Unconsolidated accounts

SRI Gayathri Modern RAW And Boiled Rice Mills Pvt.Ltd.


YANAM
India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
The company is engaged in providing agriculture, forestry and fishing services. Operations and Branches: At the address, Door
No.10-455, Adivipolamyanam 533 464, Yanam, 533464, Pondicherry, India, the company maintain its registered office.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0011138401

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 682,011 884,310 904,410 257,315
Sales 681,884 884,001 904,376 257,274
Costs of Goods Sold 587,121 774,790 793,734 192,839
Gross Profit 94,891 109,520 110,676 64,476
Other Operating Expenses 67,147 74,542 77,677 49,224
Operating P/L [=EBIT] 27,743 34,979 32,999 15,252
P/L for Period [=Net Income] 1,486 1,024 1,558 1,876

Material Costs 576,456 764,697 787,531 177,139

Balance Sheet
Current Assets 401,516 372,874 390,782 440,893
Inventory 269,647 226,988 255,942 326,011
Receivables 110,923 131,104 97,009 104,655
Other Current Assets 20,947 14,782 37,832 10,227
Fixed Assets 67,382 59,349 64,802 77,996
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 63,739 54,703 61,525 74,989
Other Fixed Assets 3,643 4,646 3,277 3,008
Total Assets 468,899 432,222 455,584 518,890

Current Liabilities 273,777 225,791 261,646 333,894


Loans 256,974 220,605 248,291 302,028
Payables 5,682 1,372 5,879 9,794
Other Current Liabilities 11,121 3,815 7,476 22,072
Non Current Liabilities 73,658 83,765 72,296 64,912
Shareholders Funds 121,464 122,666 121,643 120,084
Total Shareh. Funds & Liab. 468,899 432,222 455,584 518,890

Intensity Variables
Beginning Inventory 193,984 255,942 326,011 0
Net Stated Inventory 269,647 226,988 255,942 326,011
Average Inventory 231,816 241,465 290,976 163,005

Beginning Receivables 67,221 97,009 104,655 0


Net Accounts Receivables 110,923 131,104 97,009 104,655
Average Receivables 89,072 114,056 100,832 52,328

Beginning PPE 48,630 61,525 74,989 9,375


Net Property, Plant & Equipment 63,739 54,703 61,525 74,989
Average PPE 56,184 58,114 68,257 42,182

Beginning Payables 5,224 5,879 9,794 0


Trade Payables 5,682 1,372 5,879 9,794
Average Payables 5,453 3,626 7,836 4,897

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 4.24 4.12 3.79 6.30
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.273 0.322 0.633


Inventory / Sales 0.273 0.322 0.634
Inventory / Total Operating Costs 0.284 0.334 0.673
Inventory / Other Operating Expenses 3.239 3.746 3.312
Inventory / Other operating expenses cont. 2.853 3.469 2.511

Receivables / Operating Revenue (Turnover) 0.129 0.111 0.203


Receivables / Sales 0.129 0.111 0.203
Receivables / Total Operating Costs 0.134 0.116 0.216
Receivables / Other Operating Expenses 1.530 1.298 1.063

Payables / Operating Revenue (Turnover) 0.004 0.009 0.019


Payables / Sales 0.004 0.009 0.019
Payables / Total Operating Costs 0.004 0.009 0.020
Payables / Other Operating Expenses 0.049 0.101 0.099
Payables / Other operating expenses cont. 0.043 0.093 0.075

PPE / Operating Revenue (Turover) 0.066 0.075 0.164


PPE / Sales 0.066 0.075 0.164
PPE / Total Operating Costs 0.068 0.078 0.174
PPE / Other Operating Expenses 0.780 0.879 0.857
PPE / Other operating expenses cont. 0.687 0.814 0.650

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


nches: At the address, Door
its registered office.

31/03/2016
12 months

th INR
Local GAAP

257,315
257,274
192,839
64,476
49,224
15,252
1,876

177,139

440,893
326,011
104,655
10,227
77,996
0
74,989
3,008
518,890

333,894
302,028
9,794
22,072
64,912
120,084
518,890

0
326,011
163,005

0
104,655
52,328

9,375
74,989
42,182

0
9,794
4,897

6.30

31/03/2016
12 months
th INR
Local GAAP

0.633
0.634
0.673
3.312
2.511

0.203
0.203
0.216
1.063

0.019
0.019
0.020
0.099
0.075

0.164
0.164
0.174
0.857
0.650
SRI Satyanarayana RAW And Boiled Rice Mill Private Limited (Part.Ix)

Unconsolidated accounts

SRI Satyanarayana RAW And Boiled Rice Mill Private Limited (Part.Ix)

India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Engaged in the production and distribution of grain mill products [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0009683887

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 848,956 1,016,111 811,598 719,158
Sales 828,303 972,788 809,702 702,420
Costs of Goods Sold 723,483 917,554 698,783 554,112
Gross Profit 125,473 98,557 112,815 165,047
Other Operating Expenses 76,877 73,682 66,115 90,835
Operating P/L [=EBIT] 48,595 24,874 46,700 74,212
P/L for Period [=Net Income] 394 216 526 440

Material Costs 672,398 894,806 687,325 435,064

Balance Sheet
Current Assets 483,913 359,057 515,566 577,117
Inventory 329,108 271,836 354,069 361,418
Receivables 64,497 50,662 74,228 68,600
Other Current Assets 90,309 36,559 87,269 147,099
Fixed Assets 131,669 116,116 133,269 145,621
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 131,669 116,116 133,269 145,621
Other Fixed Assets 0 0 0 0
Total Assets 615,582 475,173 648,835 722,737

Current Liabilities 415,531 279,558 444,528 522,507


Loans 355,516 194,638 412,206 459,704
Payables 56,951 82,164 29,884 58,805
Other Current Liabilities 3,064 2,755 2,439 3,999
Non Current Liabilities 59,512 54,304 62,268 61,964
Shareholders Funds 140,538 141,312 142,038 138,266
Total Shareh. Funds & Liab. 615,582 475,173 648,835 722,737

Intensity Variables
Beginning Inventory 427,206 354,069 361,418 566,132
Net Stated Inventory 329,108 271,836 354,069 361,418
Average Inventory 378,157 312,953 357,743 463,775

Beginning Receivables 68,648 74,228 68,600 63,115


Net Accounts Receivables 64,497 50,662 74,228 68,600
Average Receivables 66,572 62,445 71,414 65,857

Beginning PPE 145,594 133,269 145,621 157,893


Net Property, Plant & Equipment 131,669 116,116 133,269 145,621
Average PPE 138,631 124,693 139,445 151,757

Beginning Payables 105,019 29,884 58,805 226,370


Trade Payables 56,951 82,164 29,884 58,805
Average Payables 80,985 56,024 44,344 142,587

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 6.07 2.51 6.11 11.51
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.308 0.441 0.645


Inventory / Sales 0.322 0.442 0.660
Inventory / Total Operating Costs 0.316 0.468 0.719
Inventory / Other Operating Expenses 4.247 5.411 5.106
Inventory / Other operating expenses cont. 3.245 4.612 2.210
Receivables / Operating Revenue (Turnover) 0.061 0.088 0.092
Receivables / Sales 0.064 0.088 0.094
Receivables / Total Operating Costs 0.063 0.093 0.102
Receivables / Other Operating Expenses 0.847 1.080 0.725

Payables / Operating Revenue (Turnover) 0.055 0.055 0.198


Payables / Sales 0.058 0.055 0.203
Payables / Total Operating Costs 0.057 0.058 0.221
Payables / Other Operating Expenses 0.760 0.671 1.570
Payables / Other operating expenses cont. 0.581 0.572 0.679

PPE / Operating Revenue (Turover) 0.123 0.172 0.211


PPE / Sales 0.128 0.172 0.216
PPE / Total Operating Costs 0.126 0.182 0.235
PPE / Other Operating Expenses 1.692 2.109 1.671
PPE / Other operating expenses cont. 1.293 1.798 0.723

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

719,158
702,420
554,112
165,047
90,835
74,212
440

435,064

577,117
361,418
68,600
147,099
145,621
0
145,621
0
722,737

522,507
459,704
58,805
3,999
61,964
138,266
722,737

566,132
361,418
463,775

63,115
68,600
65,857

157,893
145,621
151,757

226,370
58,805
142,587

11.51

31/03/2016
12 months
th INR
Local GAAP

0.645
0.660
0.719
5.106
2.210
0.092
0.094
0.102
0.725

0.198
0.203
0.221
1.570
0.679

0.211
0.216
0.235
1.671
0.723
Srisakol Pure Rice Mill Co.,Ltd.

Consolidated accounts

Srisakol Pure Rice Mill Co.,Ltd.


MUANG SAKONNAKHON, SAKONNAKHON
Thailand

US SIC code(s)
Primary code : -

Trade description
The company is involved in rice mills

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0475550000039

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 206,589 211,336 201,243 207,187
Sales 204,972 211,323 200,198 203,396
Costs of Goods Sold 184,202 189,256 181,699 181,651
Gross Profit 22,387 22,080 19,544 25,536
Other Operating Expenses 18,708 19,827 17,395 18,902
Operating P/L [=EBIT] 3,679 2,253 2,149 6,634
P/L for Period [=Net Income] 1,421 1,562 1,187 1,515

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 121,865 152,079 89,936 123,579
Inventory 114,503 150,405 75,165 117,938
Receivables 0 0 0 0
Other Current Assets 7,362 1,674 14,771 5,641
Fixed Assets 79,616 79,243 75,641 83,963
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 78,902 78,586 74,984 83,136
Other Fixed Assets 714 657 657 827
Total Assets 201,480 231,322 165,577 207,542

Current Liabilities 127,602 153,271 93,274 136,261


Loans 127,333 153,000 93,000 136,000
Payables 161 164 160 158
Other Current Liabilities 108 107 114 103
Non Current Liabilities 1,451 4,187 0 167
Shareholders Funds 72,428 73,865 72,304 71,116
Total Shareh. Funds & Liab. 201,482 231,323 165,578 207,544

Intensity Variables
Beginning Inventory 108,553 75,165 117,938 132,556
Net Stated Inventory 114,503 150,405 75,165 117,938
Average Inventory 111,528 112,785 96,552 125,247

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 84,481 74,984 83,136 95,323


Net Property, Plant & Equipment 78,902 78,586 74,984 83,136
Average PPE 81,692 76,785 79,060 89,230

Beginning Payables 141 160 158 105


Trade Payables 161 164 160 158
Average Payables 151 162 159 132

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.81 1.08 1.08 3.31
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.534 0.480 0.605


Inventory / Sales 0.534 0.482 0.616
Inventory / Total Operating Costs 0.539 0.485 0.625
Inventory / Other Operating Expenses 5.688 5.551 6.626
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.001 0.001 0.001


Payables / Sales 0.001 0.001 0.001
Payables / Total Operating Costs 0.001 0.001 0.001
Payables / Other Operating Expenses 0.008 0.009 0.007
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.363 0.393 0.431


PPE / Sales 0.363 0.395 0.439
PPE / Total Operating Costs 0.367 0.397 0.445
PPE / Other Operating Expenses 3.873 4.545 4.721
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

207,187
203,396
181,651
25,536
18,902
6,634
1,515

n.a.

123,579
117,938
0
5,641
83,963
0
83,136
827
207,542

136,261
136,000
158
103
167
71,116
207,544

132,556
117,938
125,247

0
0
0

95,323
83,136
89,230

105
158
132

3.31

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.605
0.616
0.625
6.626
0.000
0.000
0.000
0.000
0.000

0.001
0.001
0.001
0.007
0.000

0.431
0.439
0.445
4.721
0.000
Stidkul Thanyakid Company Limited

Consolidated accounts

Stidkul Thanyakid Company Limited


PRACHINBURI
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company is service provider of rice milling.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0255545000257

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 18,918 344 21,469 34,941
Sales 18,875 224 21,461 34,941
Costs of Goods Sold 18,474 159 20,927 34,337
Gross Profit 444 185 542 604
Other Operating Expenses 746 1,207 502 530
Operating P/L [=EBIT] -303 -1,022 40 74
P/L for Period [=Net Income] -303 -1,022 40 74

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 9,341 8,666 9,697 9,659
Inventory 3,175 0 159 9,367
Receivables 44 122 9 2
Other Current Assets 6,121 8,544 9,529 290
Fixed Assets 5 2 5 8
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 5 2 5 8
Other Fixed Assets 0 0 0 0
Total Assets 9,346 8,668 9,702 9,667

Current Liabilities 77 67 80 84
Loans n.a. n.a. n.a. n.a.
Payables 77 67 80 84
Other Current Liabilities n.a. n.a. n.a. n.a.
Non Current Liabilities 0 0 0 0
Shareholders Funds 9,268 8,600 9,622 9,582
Total Shareh. Funds & Liab. 9,345 8,667 9,702 9,666

Intensity Variables
Beginning Inventory 3,915 159 9,367 2,218
Net Stated Inventory 3,175 0 159 9,367
Average Inventory 3,545 80 4,763 5,793

Beginning Receivables 17 9 2 40
Net Accounts Receivables 44 122 9 2
Average Receivables 31 66 6 21

Beginning PPE 10 5 8 16
Net Property, Plant & Equipment 5 2 5 8
Average PPE 7 4 7 12

Beginning Payables 227 80 84 517


Trade Payables 77 67 80 84
Average Payables 152 74 82 301

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -1.57 -74.82 0.19 0.21
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.231 0.222 0.166


Inventory / Sales 0.355 0.222 0.166
Inventory / Total Operating Costs 0.058 0.222 0.166
Inventory / Other Operating Expenses 0.066 9.488 10.929
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.190 0.000 0.001
Receivables / Sales 0.292 0.000 0.001
Receivables / Total Operating Costs 0.048 0.000 0.001
Receivables / Other Operating Expenses 0.054 0.011 0.040

Payables / Operating Revenue (Turnover) 0.214 0.004 0.009


Payables / Sales 0.328 0.004 0.009
Payables / Total Operating Costs 0.054 0.004 0.009
Payables / Other Operating Expenses 0.061 0.163 0.567
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.010 0.000 0.000


PPE / Sales 0.016 0.000 0.000
PPE / Total Operating Costs 0.003 0.000 0.000
PPE / Other Operating Expenses 0.003 0.013 0.023
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

34,941
34,941
34,337
604
530
74
74

n.a.

9,659
9,367
2
290
8
0
8
0
9,667

84
n.a.
84
n.a.
0
9,582
9,666

2,218
9,367
5,793

40
2
21

16
8
12

517
84
301

0.21

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.166
0.166
0.166
10.929
0.000
0.001
0.001
0.001
0.040

0.009
0.009
0.009
0.567
0.000

0.000
0.000
0.000
0.023
0.000
Suan Dusit Rice Mill Company Limited

Consolidated accounts

Suan Dusit Rice Mill Company Limited


BANGKOK
Thailand

US SIC code(s)
Primary code : -

Trade description
The company is a manufacturer and distributor of RICE MILLS

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0105547131392

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 69,866 9,817 74,939 124,842
Sales 68,482 9,497 74,414 121,535
Costs of Goods Sold 73,702 14,414 97,371 109,320
Gross Profit -3,836 -4,597 -22,432 15,522
Other Operating Expenses 13,361 11,868 16,722 11,493
Operating P/L [=EBIT] -17,197 -16,465 -39,154 4,029
P/L for Period [=Net Income] -22,691 -20,673 -48,025 626

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 44,311 29,044 44,230 59,659
Inventory 14,080 1,032 9,891 31,318
Receivables 29,413 27,585 33,680 26,974
Other Current Assets 818 427 659 1,367
Fixed Assets 36,324 29,986 38,792 40,193
Intangible Fixed Assets 13 40 0 0
Tangible Fixed Assets 31,771 29,542 32,153 33,618
Other Fixed Assets 4,539 404 6,639 6,575
Total Assets 80,635 59,030 83,022 99,852

Current Liabilities 63,806 32,850 60,835 97,732


Loans 38,338 23,992 37,331 53,691
Payables 18,015 555 18,314 35,176
Other Current Liabilities 7,453 8,303 5,190 8,865
Non Current Liabilities 64,031 101,752 76,093 14,249
Shareholders Funds -47,203 -75,572 -53,906 -12,130
Total Shareh. Funds & Liab. 80,634 59,030 83,022 99,851

Intensity Variables
Beginning Inventory 23,173 9,891 31,318 28,311
Net Stated Inventory 14,080 1,032 9,891 31,318
Average Inventory 18,627 5,462 20,605 29,815

Beginning Receivables 27,593 33,680 26,974 22,126


Net Accounts Receivables 29,413 27,585 33,680 26,974
Average Receivables 28,503 30,633 30,327 24,550

Beginning PPE 28,097 32,153 33,618 18,519


Net Property, Plant & Equipment 31,771 29,542 32,153 33,618
Average PPE 29,934 30,848 32,886 26,069

Beginning Payables 20,961 18,314 35,176 9,393


Trade Payables 18,015 555 18,314 35,176
Average Payables 19,488 9,435 26,745 22,285

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -19.75 -62.65 -34.32 3.33
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.556 0.275 0.239


Inventory / Sales 0.575 0.277 0.245
Inventory / Total Operating Costs 0.208 0.181 0.247
Inventory / Other Operating Expenses 0.460 1.232 2.594
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 3.120 0.405 0.197
Receivables / Sales 3.225 0.408 0.202
Receivables / Total Operating Costs 1.166 0.266 0.203
Receivables / Other Operating Expenses 2.581 1.814 2.136

Payables / Operating Revenue (Turnover) 0.961 0.357 0.179


Payables / Sales 0.993 0.359 0.183
Payables / Total Operating Costs 0.359 0.234 0.184
Payables / Other Operating Expenses 0.795 1.599 1.939
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 3.142 0.439 0.209


PPE / Sales 3.248 0.442 0.214
PPE / Total Operating Costs 1.174 0.288 0.216
PPE / Other Operating Expenses 2.599 1.967 2.268
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

124,842
121,535
109,320
15,522
11,493
4,029
626

n.a.

59,659
31,318
26,974
1,367
40,193
0
33,618
6,575
99,852

97,732
53,691
35,176
8,865
14,249
-12,130
99,851

28,311
31,318
29,815

22,126
26,974
24,550

18,519
33,618
26,069

9,393
35,176
22,285

3.33

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.239
0.245
0.247
2.594
0.000
0.197
0.202
0.203
2.136

0.179
0.183
0.184
1.939
0.000

0.209
0.214
0.216
2.268
0.000
Sun Investment Contruction And Trading Joint Stock Company

Consolidated accounts

Sun Investment Contruction And Trading Joint Stock Company


HO CHI MINH
Vietnam
+84 2838055278

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Construction of other civil engineering projects

Trade description (Original language)

Number of employees :5 (2018)

BvD ID number
VN0309214423

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 7,001,337 4,506,823 9,818,327 6,678,861
Sales 7,001,337 4,506,823 9,818,327 6,678,860
Costs of Goods Sold 6,807,016 4,242,036 9,608,172 6,570,839
Gross Profit 194,321 264,787 210,155 108,022
Other Operating Expenses 187,406 246,620 177,796 137,801
Operating P/L [=EBIT] 6,916 18,167 32,359 -29,779
P/L for Period [=Net Income] -6,407 6,453 7,968 -33,642

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 55,991,886 56,211,541 58,358,515 53,405,602
Inventory 2,104,006 2,581,306 1,451,377 2,279,336
Receivables 1,141,350 913,248 2,272,421 238,381
Other Current Assets 52,746,530 52,716,987 54,634,717 50,887,885
Fixed Assets 842 0 0 2,527
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 0 0 0 0
Other Fixed Assets 842 0 0 2,527
Total Assets 55,992,728 56,211,541 58,358,515 53,408,129

Current Liabilities 6,144,633 6,408,554 8,548,421 3,476,923


Loans 0 0 0 0
Payables 3,630,607 3,955,387 5,909,498 1,026,937
Other Current Liabilities 2,514,025 2,453,167 2,638,923 2,449,986
Non Current Liabilities 42,913 0 0 128,740
Shareholders Funds 49,805,182 49,802,987 49,810,094 49,802,466
Total Shareh. Funds & Liab. 55,992,728 56,211,541 58,358,515 53,408,129

Intensity Variables
Beginning Inventory 1,701,480 1,451,377 2,279,336 1,373,728
Net Stated Inventory 2,104,006 2,581,306 1,451,377 2,279,336
Average Inventory 1,902,743 2,016,342 1,865,357 1,826,532

Beginning Receivables 845,257 2,272,421 238,381 24,970


Net Accounts Receivables 1,141,350 913,248 2,272,421 238,381
Average Receivables 993,304 1,592,835 1,255,401 131,676

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 0 0 0 0
Average PPE 0 0 0 0

Beginning Payables 2,678,811 5,909,498 1,026,937 1,099,999


Trade Payables 3,630,607 3,955,387 5,909,498 1,026,937
Average Payables 3,154,709 4,932,443 3,468,218 1,063,468

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 0.10 0.40 0.33 -0.44
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.447 0.190 0.273


Inventory / Sales 0.447 0.190 0.273
Inventory / Total Operating Costs 0.449 0.191 0.272
Inventory / Other Operating Expenses 8.176 10.492 13.255
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.353 0.128 0.020


Receivables / Sales 0.353 0.128 0.020
Receivables / Total Operating Costs 0.355 0.128 0.020
Receivables / Other Operating Expenses 6.459 7.061 0.956

Payables / Operating Revenue (Turnover) 1.094 0.353 0.159


Payables / Sales 1.094 0.353 0.159
Payables / Total Operating Costs 1.099 0.354 0.159
Payables / Other Operating Expenses 20.000 19.507 7.717
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 0.000 0.000 0.000
PPE / Other Operating Expenses 0.000 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

6,678,861
6,678,860
6,570,839
108,022
137,801
-29,779
-33,642

n.a.

53,405,602
2,279,336
238,381
50,887,885
2,527
0
0
2,527
53,408,129

3,476,923
0
1,026,937
2,449,986
128,740
49,802,466
53,408,129

1,373,728
2,279,336
1,826,532

24,970
238,381
131,676

0
0
0

1,099,999
1,026,937
1,063,468

-0.44

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.273
0.273
0.272
13.255
0.000

0.020
0.020
0.020
0.956

0.159
0.159
0.159
7.717
0.000

0.000
0.000
0.000
0.000
0.000
Suphan Permpol CO Ltd

Consolidated accounts

Suphan Permpol CO Ltd


SUPHANBURI
Thailand
+66 035582903 5

US SIC code(s)
Primary code : -

Trade description
The company is involved in rece mills.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0105538078174

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 4,196 3,842 4,283 4,463
Sales 4,131 3,841 4,276 4,276
Costs of Goods Sold 4 5 4 4
Gross Profit 4,192 3,837 4,279 4,459
Other Operating Expenses 1,797 4,318 333 740
Operating P/L [=EBIT] 2,395 -481 3,946 3,719
P/L for Period [=Net Income] 2,395 -481 3,946 3,719

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 9,118 10,366 9,344 7,643
Inventory 0 0 0 0
Receivables 7,406 9,593 7,482 5,144
Other Current Assets 1,711 773 1,862 2,499
Fixed Assets 2,110 298 1,795 4,236
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 966 146 146 2,605
Other Fixed Assets 1,144 152 1,649 1,631
Total Assets 11,227 10,664 11,139 11,879

Current Liabilities 1,588 31 24 4,709


Loans 1,562 0 0 4,686
Payables 24 27 23 22
Other Current Liabilities 2 4 1 1
Non Current Liabilities 51,635 51,635 51,635 51,635
Shareholders Funds -41,996 -41,001 -40,520 -44,466
Total Shareh. Funds & Liab. 11,227 10,665 11,139 11,878

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 0 0 0 0
Average Inventory 0 0 0 0

Beginning Receivables 10,789 7,482 5,144 19,740


Net Accounts Receivables 7,406 9,593 7,482 5,144
Average Receivables 9,098 8,538 6,313 12,442

Beginning PPE 1,756 146 2,605 2,516


Net Property, Plant & Equipment 966 146 146 2,605
Average PPE 1,361 146 1,376 2,561

Beginning Payables 667 23 22 1,955


Trade Payables 24 27 23 22
Average Payables 345 25 23 989

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 132.94 -11.13 1,170.92 499.87
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.000
Inventory / Other Operating Expenses 0.000 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 2.222 1.474 2.788
Receivables / Sales 2.223 1.476 2.910
Receivables / Total Operating Costs 1.975 18.733 16.723
Receivables / Other Operating Expenses 1.977 18.958 16.814

Payables / Operating Revenue (Turnover) 0.007 0.005 0.221


Payables / Sales 0.007 0.005 0.231
Payables / Total Operating Costs 0.006 0.067 1.329
Payables / Other Operating Expenses 0.006 0.068 1.336
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.038 0.321 0.574


PPE / Sales 0.038 0.322 0.599
PPE / Total Operating Costs 0.034 4.082 3.442
PPE / Other Operating Expenses 0.034 4.131 3.460
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

4,463
4,276
4
4,459
740
3,719
3,719

n.a.

7,643
0
5,144
2,499
4,236
0
2,605
1,631
11,879

4,709
4,686
22
1
51,635
-44,466
11,878

0
0
0

19,740
5,144
12,442

2,516
2,605
2,561

1,955
22
989

499.87

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.000
0.000
0.000
0.000
0.000
2.788
2.910
16.723
16.814

0.221
0.231
1.329
1.336
0.000

0.574
0.599
3.442
3.460
0.000
Suthatipfarm Company Limited

Consolidated accounts

Suthatipfarm Company Limited


SONG PHI NONG, SUPHANBURI
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company's principal activity - Rice Milling .

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0725557001119

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 3,837 3,800 4,401 3,310
Sales 3,565 3,800 4,400 2,496
Costs of Goods Sold 2,215 1,535 2,779 2,331
Gross Profit 1,622 2,265 1,622 979
Other Operating Expenses 1,551 1,916 1,252 1,486
Operating P/L [=EBIT] 71 349 370 -507
P/L for Period [=Net Income] 66 341 363 -507

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 2,599 2,786 3,360 1,650
Inventory 1,300 2,375 1,526 0
Receivables 714 378 1,765 0
Other Current Assets 584 33 69 1,650
Fixed Assets 5,086 4,023 5,142 6,094
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 5,086 4,023 5,142 6,094
Other Fixed Assets 0 0 0 0
Total Assets 7,685 6,809 8,502 7,744

Current Liabilities 26 25 25 29
Loans 0 0 0 n.a.
Payables 10 0 0 29
Other Current Liabilities 25 25 25 n.a.
Non Current Liabilities 2,588 1,365 3,400 3,000
Shareholders Funds 5,071 5,420 5,077 4,715
Total Shareh. Funds & Liab. 7,685 6,810 8,502 7,744

Intensity Variables
Beginning Inventory 509 1,526 0 0
Net Stated Inventory 1,300 2,375 1,526 0
Average Inventory 905 1,951 763 0

Beginning Receivables 591 1,765 0 8


Net Accounts Receivables 714 378 1,765 0
Average Receivables 653 1,072 883 4

Beginning PPE 4,805 5,142 6,094 3,180


Net Property, Plant & Equipment 5,086 4,023 5,142 6,094
Average PPE 4,946 4,583 5,618 4,637

Beginning Payables 12 0 29 6
Trade Payables 10 0 0 29
Average Payables 11 0 15 18

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.88 10.11 9.18 -13.28
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.513 0.173 0.000


Inventory / Sales 0.513 0.173 0.000
Inventory / Total Operating Costs 0.565 0.189 0.000
Inventory / Other Operating Expenses 1.018 0.609 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.282 0.201 0.001
Receivables / Sales 0.282 0.201 0.002
Receivables / Total Operating Costs 0.310 0.219 0.001
Receivables / Other Operating Expenses 0.559 0.705 0.003

Payables / Operating Revenue (Turnover) 0.000 0.003 0.005


Payables / Sales 0.000 0.003 0.007
Payables / Total Operating Costs 0.000 0.004 0.005
Payables / Other Operating Expenses 0.000 0.012 0.012
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 1.206 1.277 1.401


PPE / Sales 1.206 1.277 1.858
PPE / Total Operating Costs 1.328 1.394 1.215
PPE / Other Operating Expenses 2.392 4.487 3.120
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

3,310
2,496
2,331
979
1,486
-507
-507

n.a.

1,650
0
0
1,650
6,094
0
6,094
0
7,744

29
n.a.
29
n.a.
3,000
4,715
7,744

0
0
0

8
0
4

3,180
6,094
4,637

6
29
18

-13.28

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.000
0.000
0.000
0.000
0.000
0.001
0.002
0.001
0.003

0.005
0.007
0.005
0.012
0.000

1.401
1.858
1.215
3.120
0.000
T&T 159 Seed Joint Stock Company

Consolidated accounts

T&T 159 Seed Joint Stock Company


HA NOI
Vietnam
+84 2473099159

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Support activities for crop production

Trade description (Original language)

Number of employees :19 (2018)

BvD ID number
VN0107307650

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 1,308,867 3,926,600 0 0
Sales 1,308,867 3,926,600 0 0
Costs of Goods Sold 1,280,333 3,841,000 0 0
Gross Profit 28,533 85,600 0 0
Other Operating Expenses 164,843 218,233 140,867 124,144
Operating P/L [=EBIT] -136,310 -132,633 -140,867 -124,144
P/L for Period [=Net Income] -136,097 -132,565 -140,777 -123,703

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 6,131,896 16,246,045 1,037,347 1,112,297
Inventory 3,590,380 10,771,140 0 0
Receivables 1,308,867 3,926,600 0 0
Other Current Assets 1,232,650 1,548,305 1,037,347 1,112,297
Fixed Assets 782,569 1,724,708 361,500 261,500
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 454,403 1,363,208 0 0
Other Fixed Assets 328,167 361,500 361,500 261,500
Total Assets 6,914,466 17,970,753 1,398,847 1,373,797

Current Liabilities 2,701,604 8,092,985 5,827 6,000


Loans 0 0 0 0
Payables 476,756 1,430,268 0 0
Other Current Liabilities 2,224,848 6,662,717 5,827 6,000
Non Current Liabilities 294,833 361,500 261,500 261,500
Shareholders Funds 3,918,028 9,516,268 1,131,520 1,106,297
Total Shareh. Funds & Liab. 6,914,466 17,970,753 1,398,847 1,373,797

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 3,590,380 10,771,140 0 0
Average Inventory 1,795,190 5,385,570 0 0

Beginning Receivables 0 0 0 0
Net Accounts Receivables 1,308,867 3,926,600 0 0
Average Receivables 654,433 1,963,300 0 0

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 454,403 1,363,208 0 0
Average PPE 227,201 681,604 0 0

Beginning Payables 0 0 0 0
Trade Payables 476,756 1,430,268 0 0
Average Payables 238,378 715,134 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -9.43 -3.27 n.s. n.s.
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 1.372 0.000 0.000


Inventory / Sales 1.372 0.000 0.000
Inventory / Total Operating Costs 1.327 0.000 0.000
Inventory / Other Operating Expenses 24.678 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.500 0.000 0.000


Receivables / Sales 0.500 0.000 0.000
Receivables / Total Operating Costs 0.484 0.000 0.000
Receivables / Other Operating Expenses 8.996 0.000 0.000

Payables / Operating Revenue (Turnover) 0.182 0.000 0.000


Payables / Sales 0.182 0.000 0.000
Payables / Total Operating Costs 0.176 0.000 0.000
Payables / Other Operating Expenses 3.277 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.174 0.000 0.000


PPE / Sales 0.174 0.000 0.000
PPE / Total Operating Costs 0.168 0.000 0.000
PPE / Other Operating Expenses 3.123 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
11 months
Qualif n.a.
th VND
Local GAAP
MIN

0
0
0
0
124,144
-124,144
-123,703

n.a.

1,112,297
0
0
1,112,297
261,500
0
0
261,500
1,373,797

6,000
0
0
6,000
261,500
1,106,297
1,373,797

0
0
0

0
0
0

0
0
0

0
0
0

n.s.

Qualif n.a.
31/12/2016
11 months
th VND
Local GAAP
MIN

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000
T.N.Central Rice Company Limited

Consolidated accounts

T.N.Central Rice Company Limited


PHO THALE, PHICHIT
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company's principal activity - Rice Milling .

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0665555000272

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 341,762 298,859 389,490 336,937
Sales 341,752 298,857 389,487 336,912
Costs of Goods Sold 322,426 277,748 370,063 319,466
Gross Profit 19,336 21,111 19,427 17,471
Other Operating Expenses 2,740 3,181 4,002 1,036
Operating P/L [=EBIT] 16,597 17,930 15,425 16,435
P/L for Period [=Net Income] 3,644 3,311 4,312 3,308

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 165,956 169,627 154,194 174,046
Inventory 144,604 157,430 135,607 140,774
Receivables 17,981 9,415 15,843 28,684
Other Current Assets 3,371 2,782 2,744 4,588
Fixed Assets 135,826 194,013 193,353 20,111
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 129,648 193,113 193,353 2,478
Other Fixed Assets 6,178 900 0 17,633
Total Assets 301,781 363,640 347,547 194,157

Current Liabilities 154,613 157,849 154,535 151,456


Loans 148,299 149,754 149,593 145,551
Payables 0 0 0 0
Other Current Liabilities 6,314 8,095 4,942 5,905
Non Current Liabilities 113,489 168,467 159,000 13,000
Shareholders Funds 33,679 37,323 34,013 29,700
Total Shareh. Funds & Liab. 301,781 363,639 347,548 194,156

Intensity Variables
Beginning Inventory 104,629 135,607 140,774 37,505
Net Stated Inventory 144,604 157,430 135,607 140,774
Average Inventory 124,616 146,519 138,191 89,140

Beginning Receivables 22,413 15,843 28,684 22,713


Net Accounts Receivables 17,981 9,415 15,843 28,684
Average Receivables 20,197 12,629 22,264 25,699

Beginning PPE 66,744 193,353 2,478 4,402


Net Property, Plant & Equipment 129,648 193,113 193,353 2,478
Average PPE 98,196 193,233 97,916 3,440

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 5.10 6.38 4.12 5.13
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.490 0.355 0.265


Inventory / Sales 0.490 0.355 0.265
Inventory / Total Operating Costs 0.522 0.369 0.278
Inventory / Other Operating Expenses 46.061 34.530 86.042
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.042 0.057 0.076
Receivables / Sales 0.042 0.057 0.076
Receivables / Total Operating Costs 0.045 0.060 0.080
Receivables / Other Operating Expenses 3.970 5.563 24.806

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.647 0.251 0.010


PPE / Sales 0.647 0.251 0.010
PPE / Total Operating Costs 0.688 0.262 0.011
PPE / Other Operating Expenses 60.746 24.467 3.320
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

336,937
336,912
319,466
17,471
1,036
16,435
3,308

n.a.

174,046
140,774
28,684
4,588
20,111
0
2,478
17,633
194,157

151,456
145,551
0
5,905
13,000
29,700
194,156

37,505
140,774
89,140

22,713
28,684
25,699

4,402
2,478
3,440

0
0
0

5.13

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.265
0.265
0.278
86.042
0.000
0.076
0.076
0.080
24.806

0.000
0.000
0.000
0.000
0.000

0.010
0.010
0.011
3.320
0.000
T.T.D Advertising & Construction Corporation

Consolidated accounts

T.T.D Advertising & Construction Corporation


HO CHI MINH
Vietnam

US SIC code(s)
Primary code : -

Trade description
The Company specializes in

Trade description (Original language)

Number of employees :5 (2018)

BvD ID number
VN0303165836

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 14,867,968 17,322,392 11,286,362 15,995,151
Sales 14,867,968 17,322,392 11,286,362 15,995,150
Costs of Goods Sold 12,064,195 14,443,844 8,736,095 13,012,645
Gross Profit 2,803,774 2,878,548 2,550,267 2,982,506
Other Operating Expenses 2,312,286 2,213,740 2,172,464 2,550,655
Operating P/L [=EBIT] 491,487 664,808 377,803 431,851
P/L for Period [=Net Income] 11,315 16,028 2,056 15,861

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 26,814,439 20,951,222 32,237,572 27,254,523
Inventory 11,138,749 11,477,645 12,463,722 9,474,880
Receivables 4,293,989 1,998,082 1,359,441 9,524,445
Other Current Assets 11,381,701 7,475,495 18,414,409 8,255,198
Fixed Assets 4,578,007 11,699,316 1,311,125 723,581
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 4,578,007 11,699,316 1,311,125 723,581
Other Fixed Assets 0 0 0 0
Total Assets 31,392,446 32,650,538 33,548,697 27,978,104

Current Liabilities 29,712,157 31,000,746 31,898,892 26,236,832


Loans 2,608,338 0 0 7,825,015
Payables 14,038,897 4,860,176 19,621,470 17,635,044
Other Current Liabilities 13,064,922 26,140,570 12,277,422 776,773
Non Current Liabilities 0 0 0 1
Shareholders Funds 1,680,289 1,649,792 1,649,805 1,741,271
Total Shareh. Funds & Liab. 31,392,446 32,650,538 33,548,697 27,978,104

Intensity Variables
Beginning Inventory 11,391,923 12,463,722 9,474,880 12,237,168
Net Stated Inventory 11,138,749 11,477,645 12,463,722 9,474,880
Average Inventory 11,265,336 11,970,684 10,969,301 10,856,024

Beginning Receivables 4,453,992 1,359,441 9,524,445 2,478,091


Net Accounts Receivables 4,293,989 1,998,082 1,359,441 9,524,445
Average Receivables 4,373,991 1,678,762 5,441,943 6,001,268

Beginning PPE 705,345 1,311,125 723,581 81,329


Net Property, Plant & Equipment 4,578,007 11,699,316 1,311,125 723,581
Average PPE 2,641,676 6,505,221 1,017,353 402,455

Beginning Payables 16,266,530 19,621,470 17,635,044 11,543,075


Trade Payables 14,038,897 4,860,176 19,621,470 17,635,044
Average Payables 15,152,713 12,240,823 18,628,257 14,589,060

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 3.42 3.99 3.46 2.77
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.691 0.972 0.679


Inventory / Sales 0.691 0.972 0.679
Inventory / Total Operating Costs 0.719 1.006 0.698
Inventory / Other Operating Expenses 5.407 5.049 4.256
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.097 0.482 0.375


Receivables / Sales 0.097 0.482 0.375
Receivables / Total Operating Costs 0.101 0.499 0.386
Receivables / Other Operating Expenses 0.758 2.505 2.353

Payables / Operating Revenue (Turnover) 0.707 1.651 0.912


Payables / Sales 0.707 1.651 0.912
Payables / Total Operating Costs 0.735 1.708 0.937
Payables / Other Operating Expenses 5.529 8.575 5.720
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.376 0.090 0.025


PPE / Sales 0.376 0.090 0.025
PPE / Total Operating Costs 0.391 0.093 0.026
PPE / Other Operating Expenses 2.939 0.468 0.158
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

15,995,151
15,995,150
13,012,645
2,982,506
2,550,655
431,851
15,861

n.a.

27,254,523
9,474,880
9,524,445
8,255,198
723,581
0
723,581
0
27,978,104

26,236,832
7,825,015
17,635,044
776,773
1
1,741,271
27,978,104

12,237,168
9,474,880
10,856,024

2,478,091
9,524,445
6,001,268

81,329
723,581
402,455

11,543,075
17,635,044
14,589,060

2.77

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.679
0.679
0.698
4.256
0.000

0.375
0.375
0.386
2.353

0.912
0.912
0.937
5.720
0.000

0.025
0.025
0.026
0.158
0.000
TAM Song Viet Trading - Services - Import - Export Company Limited

Consolidated accounts

TAM Song Viet Trading - Services - Import - Export Company Limited


AN GIANG
Vietnam
+84 21663669299

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of agricultural raw materials (except wood, bamboo) and live animals

Trade description (Original language)

Number of employees :50 (2018)

BvD ID number
VN1601610932

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 79,455,586 78,858,935 82,873,296 76,634,528
Sales 79,455,586 78,858,935 82,873,296 76,634,528
Costs of Goods Sold 71,600,549 73,130,492 74,299,649 67,371,505
Gross Profit 7,855,038 5,728,443 8,573,647 9,263,023
Other Operating Expenses 4,556,800 4,645,948 4,700,375 4,324,076
Operating P/L [=EBIT] 3,298,238 1,082,495 3,873,272 4,938,947
P/L for Period [=Net Income] 1,079,952 -1,185,499 1,460,785 2,964,569

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 32,272,258 32,964,531 35,157,263 28,694,981
Inventory 17,214,557 18,268,498 17,634,757 15,740,415
Receivables 14,384,462 13,944,868 16,846,233 12,362,285
Other Current Assets 673,240 751,165 676,273 592,281
Fixed Assets 22,283,119 20,973,809 22,212,788 23,662,759
Intangible Fixed Assets 1,672,799 1,672,799 1,672,799 1,672,799
Tangible Fixed Assets 20,610,320 19,301,010 20,539,989 21,989,960
Other Fixed Assets 0 0 0 0
Total Assets 54,555,377 53,938,340 57,370,051 52,357,740

Current Liabilities 33,445,820 35,486,120 35,561,215 29,290,126


Loans 27,278,341 29,778,533 26,158,132 25,898,357
Payables 3,235,373 1,637,398 5,209,318 2,859,403
Other Current Liabilities 2,932,107 4,070,189 4,193,765 532,366
Non Current Liabilities 2,195,012 1,067,995 2,213,995 3,303,045
Shareholders Funds 18,914,545 17,384,225 19,594,841 19,764,569
Total Shareh. Funds & Liab. 54,555,377 53,938,340 57,370,051 52,357,740

Intensity Variables
Beginning Inventory 14,811,299 17,634,757 15,740,415 11,058,725
Net Stated Inventory 17,214,557 18,268,498 17,634,757 15,740,415
Average Inventory 16,012,928 17,951,628 16,687,586 13,399,570

Beginning Receivables 10,664,544 16,846,233 12,362,285 2,785,114


Net Accounts Receivables 14,384,462 13,944,868 16,846,233 12,362,285
Average Receivables 12,524,503 15,395,551 14,604,259 7,573,700

Beginning PPE 20,683,126 20,539,989 21,989,960 19,519,429


Net Property, Plant & Equipment 20,610,320 19,301,010 20,539,989 21,989,960
Average PPE 20,646,723 19,920,500 21,264,975 20,754,695

Beginning Payables 5,265,294 5,209,318 2,859,403 7,727,161


Trade Payables 3,235,373 1,637,398 5,209,318 2,859,403
Average Payables 4,250,334 3,423,358 4,034,361 5,293,282

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 4.33 1.39 4.90 6.89
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.228 0.201 0.175


Inventory / Sales 0.228 0.201 0.175
Inventory / Total Operating Costs 0.231 0.211 0.187
Inventory / Other Operating Expenses 3.864 3.550 3.099
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.195 0.176 0.099


Receivables / Sales 0.195 0.176 0.099
Receivables / Total Operating Costs 0.198 0.185 0.106
Receivables / Other Operating Expenses 3.314 3.107 1.752

Payables / Operating Revenue (Turnover) 0.043 0.049 0.069


Payables / Sales 0.043 0.049 0.069
Payables / Total Operating Costs 0.044 0.051 0.074
Payables / Other Operating Expenses 0.737 0.858 1.224
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.253 0.257 0.271


PPE / Sales 0.253 0.257 0.271
PPE / Total Operating Costs 0.256 0.269 0.289
PPE / Other Operating Expenses 4.288 4.524 4.800
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


animals

31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

76,634,528
76,634,528
67,371,505
9,263,023
4,324,076
4,938,947
2,964,569

n.a.

28,694,981
15,740,415
12,362,285
592,281
23,662,759
1,672,799
21,989,960
0
52,357,740

29,290,126
25,898,357
2,859,403
532,366
3,303,045
19,764,569
52,357,740

11,058,725
15,740,415
13,399,570

2,785,114
12,362,285
7,573,700

19,519,429
21,989,960
20,754,695

7,727,161
2,859,403
5,293,282

6.89

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.175
0.175
0.187
3.099
0.000

0.099
0.099
0.106
1.752

0.069
0.069
0.074
1.224
0.000

0.271
0.271
0.289
4.800
0.000
TAM Viet Greentech Joint Stock Company

Consolidated accounts

TAM Viet Greentech Joint Stock Company


HA NOI
Vietnam
+84 2435641416

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Manufacture of soap and detergents, cleaning and polishing preparations

Trade description (Original language)

Number of employees :8 (2018)

BvD ID number
VN0107000193

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 4,454,757 2,772,828 2,959,327 7,632,117
Sales 4,454,757 2,772,828 2,959,327 7,632,117
Costs of Goods Sold 3,634,487 2,015,647 1,989,364 6,898,451
Gross Profit 820,270 757,181 969,963 733,666
Other Operating Expenses 938,833 592,003 1,034,839 1,189,658
Operating P/L [=EBIT] -118,563 165,178 -64,876 -455,992
P/L for Period [=Net Income] -110,350 182,491 -42,464 -471,077

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 3,359,915 3,595,672 3,573,173 2,910,901
Inventory 657,123 325,018 611,132 1,035,220
Receivables 787,930 587,259 707,095 1,069,436
Other Current Assets 1,914,862 2,683,395 2,254,946 806,245
Fixed Assets 111,877 0 59,240 276,392
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 70,362 0 0 211,086
Other Fixed Assets 41,515 0 59,240 65,306
Total Assets 3,471,793 3,595,672 3,632,413 3,187,293

Current Liabilities 1,031,345 812,512 1,034,554 1,246,970


Loans 0 0 0 0
Payables 1,024,096 809,556 1,018,768 1,243,964
Other Current Liabilities 7,249 2,956 15,786 3,006
Non Current Liabilities 0 0 1 0
Shareholders Funds 2,440,447 2,783,160 2,597,858 1,940,323
Total Shareh. Funds & Liab. 3,471,793 3,595,672 3,632,413 3,187,293

Intensity Variables
Beginning Inventory 548,784 611,132 1,035,220 0
Net Stated Inventory 657,123 325,018 611,132 1,035,220
Average Inventory 775,490 468,075 823,176 1,035,220

Beginning Receivables 592,177 707,095 1,069,436 0


Net Accounts Receivables 787,930 587,259 707,095 1,069,436
Average Receivables 868,293 647,177 888,266 1,069,436

Beginning PPE 70,362 0 211,086 0


Net Property, Plant & Equipment 70,362 0 0 211,086
Average PPE 105,543 0 105,543 211,086

Beginning Payables 754,244 1,018,768 1,243,964 0


Trade Payables 1,024,096 809,556 1,018,768 1,243,964
Average Payables 1,096,497 914,162 1,131,366 1,243,964

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -2.59 6.33 -2.15 -5.64
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.169 0.278 0.136


Inventory / Sales 0.169 0.278 0.136
Inventory / Total Operating Costs 0.180 0.272 0.128
Inventory / Other Operating Expenses 0.791 0.795 0.870
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.233 0.300 0.140


Receivables / Sales 0.233 0.300 0.140
Receivables / Total Operating Costs 0.248 0.294 0.132
Receivables / Other Operating Expenses 1.093 0.858 0.899

Payables / Operating Revenue (Turnover) 0.330 0.382 0.163


Payables / Sales 0.330 0.382 0.163
Payables / Total Operating Costs 0.351 0.374 0.154
Payables / Other Operating Expenses 1.544 1.093 1.046
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.036 0.028


PPE / Sales 0.000 0.036 0.028
PPE / Total Operating Costs 0.000 0.035 0.026
PPE / Other Operating Expenses 0.000 0.102 0.177
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


s

31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

7,632,117
7,632,117
6,898,451
733,666
1,189,658
-455,992
-471,077

n.a.

2,910,901
1,035,220
1,069,436
806,245
276,392
0
211,086
65,306
3,187,293

1,246,970
0
1,243,964
3,006
0
1,940,323
3,187,293

0
1,035,220
1,035,220

0
1,069,436
1,069,436

0
211,086
211,086

0
1,243,964
1,243,964

-5.64

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.136
0.136
0.128
0.870
0.000

0.140
0.140
0.132
0.899

0.163
0.163
0.154
1.046
0.000

0.028
0.028
0.026
0.177
0.000
Tawee Pattana Ricemill CO Ltd

Consolidated accounts

Tawee Pattana Ricemill CO Ltd


BANG LEN, NAKHONPATHOM
Thailand
+66 1 917 1925

US SIC code(s)
Primary code : -

Trade description
The Company operates in Rice mill and rice trading.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0735544000089

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Unqual
th THB th THB th THB
Local GAAP IFRS
AR
Income Statement
Operating Revenue (Turnover) 534,880 191,532 651,837 761,272
Sales 534,690 191,305 651,492 761,272
Costs of Goods Sold 523,064 193,936 637,263 737,992
Gross Profit 11,817 -2,404 14,574 23,280
Other Operating Expenses 17,278 6,169 24,211 21,454
Operating P/L [=EBIT] -5,461 -8,573 -9,637 1,826
P/L for Period [=Net Income] -5,807 -8,573 -9,658 809

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 75,852 4,719 92,898 129,938
Inventory 28,849 0 46,093 40,455
Receivables 44,194 4,681 40,564 87,337
Other Current Assets 2,808 38 6,241 2,146
Fixed Assets 113,002 108,268 116,541 114,196
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 102,861 99,367 104,644 104,572
Other Fixed Assets 10,141 8,901 11,897 9,624
Total Assets 188,853 112,987 209,439 244,134

Current Liabilities 18,895 48 26,627 30,009


Loans 0 n.a. 0 0
Payables 17,624 48 24,679 28,146
Other Current Liabilities 1,906 n.a. 1,948 1,863
Non Current Liabilities 49,931 15,180 56,480 78,134
Shareholders Funds 120,027 97,759 126,332 135,991
Total Shareh. Funds & Liab. 188,853 112,987 209,439 244,134

Intensity Variables
Beginning Inventory 38,140 46,093 40,455 27,871
Net Stated Inventory 28,849 0 46,093 40,455
Average Inventory 33,495 23,047 43,274 34,163

Beginning Receivables 81,823 40,564 87,337 117,568


Net Accounts Receivables 44,194 4,681 40,564 87,337
Average Receivables 63,009 22,623 63,951 102,453

Beginning PPE 97,473 104,644 104,572 83,204


Net Property, Plant & Equipment 102,861 99,367 104,644 104,572
Average PPE 100,167 102,006 104,608 93,888

Beginning Payables 24,915 24,679 28,146 21,920


Trade Payables 17,624 48 24,679 28,146
Average Payables 21,270 12,364 26,413 25,033

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -1.01 -4.28 -1.46 0.24
Costs] (%)

Ratios

Qualif n.a. Unqual


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP IFRS
AR

Inventory / Operating revenue (Turnover) 0.120 0.066 0.045


Inventory / Sales 0.120 0.066 0.045
Inventory / Total Operating Costs 0.115 0.065 0.045
Inventory / Other Operating Expenses 3.736 1.787 1.592
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.118 0.098 0.135


Receivables / Sales 0.118 0.098 0.135
Receivables / Total Operating Costs 0.113 0.097 0.135
Receivables / Other Operating Expenses 3.667 2.641 4.775

Payables / Operating Revenue (Turnover) 0.065 0.041 0.033


Payables / Sales 0.065 0.041 0.033
Payables / Total Operating Costs 0.062 0.040 0.033
Payables / Other Operating Expenses 2.004 1.091 1.167
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.533 0.160 0.123


PPE / Sales 0.533 0.161 0.123
PPE / Total Operating Costs 0.510 0.158 0.124
PPE / Other Operating Expenses 16.535 4.321 4.376
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

761,272
761,272
737,992
23,280
21,454
1,826
809

n.a.

129,938
40,455
87,337
2,146
114,196
0
104,572
9,624
244,134

30,009
0
28,146
1,863
78,134
135,991
244,134

27,871
40,455
34,163

117,568
87,337
102,453

83,204
104,572
93,888

21,920
28,146
25,033

0.24

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.045
0.045
0.045
1.592
0.000

0.135
0.135
0.135
4.775

0.033
0.033
0.033
1.167
0.000

0.123
0.123
0.124
4.376
0.000
Taweephol Rice Mill (2004) CO Ltd

Consolidated accounts

Taweephol Rice Mill (2004) CO Ltd


NAKHONPATHOM
Thailand

US SIC code(s)
Primary code : -

Trade description
The company is involved in rice mills

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0735547000047

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 239,174 285,907 194,955 236,660
Sales 239,174 285,907 194,955 236,660
Costs of Goods Sold 231,422 275,048 188,336 230,882
Gross Profit 7,752 10,859 6,619 5,778
Other Operating Expenses 7,012 9,591 5,784 5,660
Operating P/L [=EBIT] 740 1,268 835 118
P/L for Period [=Net Income] 480 977 668 -206

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 33,312 21,091 39,064 39,782
Inventory 33,194 20,982 38,912 39,688
Receivables 0 0 0 0
Other Current Assets 118 109 152 94
Fixed Assets 9,999 13,113 13,104 3,779
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 9,979 13,083 13,074 3,779
Other Fixed Assets 20 30 30 0
Total Assets 43,311 34,204 52,168 43,561

Current Liabilities 27,449 17,345 36,471 28,532


Loans 21,233 0 35,700 28,000
Payables 135 0 405 0
Other Current Liabilities 6,081 17,345 366 532
Non Current Liabilities 62 185 0 0
Shareholders Funds 15,801 16,675 15,697 15,030
Total Shareh. Funds & Liab. 43,312 34,205 52,168 43,562

Intensity Variables
Beginning Inventory 37,170 38,912 39,688 32,909
Net Stated Inventory 33,194 20,982 38,912 39,688
Average Inventory 35,182 29,947 39,300 36,299

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 6,762 13,074 3,779 3,433


Net Property, Plant & Equipment 9,979 13,083 13,074 3,779
Average PPE 8,370 13,079 8,427 3,606

Beginning Payables 135 405 0 0


Trade Payables 135 0 405 0
Average Payables 135 203 203 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 0.31 0.45 0.43 0.05
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.105 0.202 0.153


Inventory / Sales 0.105 0.202 0.153
Inventory / Total Operating Costs 0.105 0.202 0.153
Inventory / Other Operating Expenses 3.122 6.795 6.413
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.001 0.001 0.000


Payables / Sales 0.001 0.001 0.000
Payables / Total Operating Costs 0.001 0.001 0.000
Payables / Other Operating Expenses 0.021 0.035 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.046 0.043 0.015


PPE / Sales 0.046 0.043 0.015
PPE / Total Operating Costs 0.046 0.043 0.015
PPE / Other Operating Expenses 1.364 1.457 0.637
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

236,660
236,660
230,882
5,778
5,660
118
-206

n.a.

39,782
39,688
0
94
3,779
0
3,779
0
43,561

28,532
28,000
0
532
0
15,030
43,562

32,909
39,688
36,299

0
0
0

3,433
3,779
3,606

0
0
0

0.05

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.153
0.153
0.153
6.413
0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.015
0.015
0.015
0.637
0.000
Teeramas Panich Rice Mill CO Ltd

Consolidated accounts

Teeramas Panich Rice Mill CO Ltd


LAM PLAIMAT, BURI RAM
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company's principal activity - Rice Milling .

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0315533000051

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 39,862 42,006 37,187 40,393
Sales 39,840 41,977 37,163 40,380
Costs of Goods Sold 36,323 38,029 33,626 37,314
Gross Profit 3,539 3,977 3,561 3,079
Other Operating Expenses 1,614 1,596 1,778 1,468
Operating P/L [=EBIT] 1,925 2,381 1,783 1,611
P/L for Period [=Net Income] 1,540 1,905 1,426 1,289

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 28,314 38,566 22,466 23,910
Inventory 19,648 26,952 17,887 14,106
Receivables 0 0 0 0
Other Current Assets 8,666 11,614 4,579 9,804
Fixed Assets 1,160 1,053 1,170 1,256
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 1,160 1,053 1,170 1,256
Other Fixed Assets 0 0 0 0
Total Assets 29,474 39,619 23,636 25,166

Current Liabilities 7,949 16,349 2,271 5,228


Loans 0 0 0 0
Payables 7,726 16,051 2,076 5,051
Other Current Liabilities 223 298 195 177
Non Current Liabilities 0 0 0 0
Shareholders Funds 21,524 23,270 21,365 19,938
Total Shareh. Funds & Liab. 29,474 39,619 23,636 25,166

Intensity Variables
Beginning Inventory 15,393 17,887 14,106 14,187
Net Stated Inventory 19,648 26,952 17,887 14,106
Average Inventory 17,521 22,420 15,997 14,147

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 1,270 1,170 1,256 1,384


Net Property, Plant & Equipment 1,160 1,053 1,170 1,256
Average PPE 1,215 1,112 1,213 1,320

Beginning Payables 2,398 2,076 5,051 67


Trade Payables 7,726 16,051 2,076 5,051
Average Payables 5,062 9,064 3,564 2,559

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 5.07 6.01 5.04 4.15
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.534 0.430 0.350


Inventory / Sales 0.534 0.430 0.350
Inventory / Total Operating Costs 0.566 0.452 0.365
Inventory / Other Operating Expenses 14.047 8.997 9.637
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.216 0.096 0.063


Payables / Sales 0.216 0.096 0.063
Payables / Total Operating Costs 0.229 0.101 0.066
Payables / Other Operating Expenses 5.679 2.004 1.743
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.026 0.033 0.033


PPE / Sales 0.026 0.033 0.033
PPE / Total Operating Costs 0.028 0.034 0.034
PPE / Other Operating Expenses 0.696 0.682 0.899
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

40,393
40,380
37,314
3,079
1,468
1,611
1,289

n.a.

23,910
14,106
0
9,804
1,256
0
1,256
0
25,166

5,228
0
5,051
177
0
19,938
25,166

14,187
14,106
14,147

0
0
0

1,384
1,256
1,320

67
5,051
2,559

4.15

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.350
0.350
0.365
9.637
0.000
0.000
0.000
0.000
0.000

0.063
0.063
0.066
1.743
0.000

0.033
0.033
0.034
0.899
0.000
Thai Agricultural Industry CO Ltd

Consolidated accounts

Thai Agricultural Industry CO Ltd


PATHUMTHANI
Thailand

US SIC code(s)
Primary code : -

Trade description
The company is involved in preserving and dressing of grain products.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0105532043051

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 33,402 37,310 32,174 30,722
Sales 32,760 36,752 31,680 29,847
Costs of Goods Sold 28,318 31,008 27,501 26,446
Gross Profit 5,084 6,302 4,673 4,276
Other Operating Expenses 3,449 4,962 2,759 2,626
Operating P/L [=EBIT] 1,635 1,340 1,914 1,650
P/L for Period [=Net Income] 303 -3 616 295

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 45,882 43,326 44,995 49,326
Inventory 42,637 37,938 43,184 46,788
Receivables 1,771 1,507 1,568 2,237
Other Current Assets 1,475 3,881 243 301
Fixed Assets 12,710 12,932 13,332 11,867
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 12,396 12,932 12,390 11,867
Other Fixed Assets 314 0 942 0
Total Assets 58,593 56,258 58,327 61,193

Current Liabilities 25,714 21,980 25,824 29,337


Loans 25,305 21,374 25,519 29,021
Payables 278 282 237 316
Other Current Liabilities 131 324 68 0
Non Current Liabilities 1,515 3,161 1,384 0
Shareholders Funds 31,364 31,117 31,119 31,856
Total Shareh. Funds & Liab. 58,593 56,258 58,327 61,193

Intensity Variables
Beginning Inventory 44,448 43,184 46,788 43,372
Net Stated Inventory 42,637 37,938 43,184 46,788
Average Inventory 43,542 40,561 44,986 45,080

Beginning Receivables 1,640 1,568 2,237 1,115


Net Accounts Receivables 1,771 1,507 1,568 2,237
Average Receivables 1,705 1,538 1,903 1,676

Beginning PPE 12,071 12,390 11,867 11,957


Net Property, Plant & Equipment 12,396 12,932 12,390 11,867
Average PPE 12,234 12,661 12,129 11,912

Beginning Payables 7,273 237 316 21,265


Trade Payables 278 282 237 316
Average Payables 3,776 260 277 10,791

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 5.15 3.73 6.33 5.68
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 1.087 1.398 1.467


Inventory / Sales 1.104 1.420 1.510
Inventory / Total Operating Costs 1.128 1.487 1.551
Inventory / Other Operating Expenses 8.174 16.305 17.167
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.041 0.059 0.055
Receivables / Sales 0.042 0.060 0.056
Receivables / Total Operating Costs 0.043 0.063 0.058
Receivables / Other Operating Expenses 0.310 0.690 0.638

Payables / Operating Revenue (Turnover) 0.007 0.009 0.351


Payables / Sales 0.007 0.009 0.362
Payables / Total Operating Costs 0.007 0.009 0.371
Payables / Other Operating Expenses 0.052 0.100 4.109
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.339 0.377 0.388


PPE / Sales 0.344 0.383 0.399
PPE / Total Operating Costs 0.352 0.401 0.410
PPE / Other Operating Expenses 2.552 4.396 4.536
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

30,722
29,847
26,446
4,276
2,626
1,650
295

n.a.

49,326
46,788
2,237
301
11,867
0
11,867
0
61,193

29,337
29,021
316
0
0
31,856
61,193

43,372
46,788
45,080

1,115
2,237
1,676

11,957
11,867
11,912

21,265
316
10,791

5.68

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

1.467
1.510
1.551
17.167
0.000
0.055
0.056
0.058
0.638

0.351
0.362
0.371
4.109
0.000

0.388
0.399
0.410
4.536
0.000
Thai Duong Joint Stock Company

Consolidated accounts

Thai Duong Joint Stock Company


HA NOI
Vietnam
+84 203655899

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Support activities for animal production

Trade description (Original language)

Number of employees :10 (2018)

BvD ID number
VN0500557092

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 14,962,309 13,586,774 14,463,015 16,837,138
Sales 14,962,309 13,586,773 14,463,015 16,837,138
Costs of Goods Sold 13,633,008 12,470,073 13,129,228 15,299,722
Gross Profit 1,329,301 1,116,701 1,333,787 1,537,416
Other Operating Expenses 1,050,511 820,999 1,125,930 1,204,603
Operating P/L [=EBIT] 278,791 295,702 207,857 332,813
P/L for Period [=Net Income] 88,954 49,184 73,573 144,106

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 12,301,097 14,552,012 11,966,581 10,384,697
Inventory 11,287,401 12,937,078 11,143,277 9,781,849
Receivables 499,042 653,926 550,099 293,100
Other Current Assets 514,654 961,008 273,205 309,748
Fixed Assets 9,897,330 10,358,971 9,362,885 9,970,135
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 9,896,138 10,358,971 9,362,885 9,966,557
Other Fixed Assets 1,193 0 0 3,578
Total Assets 22,198,427 24,910,983 21,329,466 20,354,832

Current Liabilities 15,478,240 18,158,599 14,590,940 13,685,181


Loans 1,850,876 0 0 5,552,628
Payables 1,395,048 1,570,098 1,131,736 1,483,311
Other Current Liabilities 12,232,316 16,588,501 13,459,204 6,649,242
Non Current Liabilities 0 0 0 0
Shareholders Funds 6,720,187 6,752,384 6,738,526 6,669,651
Total Shareh. Funds & Liab. 22,198,427 24,910,983 21,329,466 20,354,832

Intensity Variables
Beginning Inventory 10,010,622 11,143,277 9,781,849 9,106,739
Net Stated Inventory 11,287,401 12,937,078 11,143,277 9,781,849
Average Inventory 10,649,012 12,040,178 10,462,563 9,444,294

Beginning Receivables 504,712 550,099 293,100 670,938


Net Accounts Receivables 499,042 653,926 550,099 293,100
Average Receivables 501,877 602,013 421,600 482,019

Beginning PPE 7,836,370 9,362,885 9,966,557 4,179,667


Net Property, Plant & Equipment 9,896,138 10,358,971 9,362,885 9,966,557
Average PPE 8,866,254 9,860,928 9,664,721 7,073,112

Beginning Payables 1,362,885 1,131,736 1,483,311 1,473,607


Trade Payables 1,395,048 1,570,098 1,131,736 1,483,311
Average Payables 1,378,967 1,350,917 1,307,524 1,478,459

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.90 2.22 1.46 2.02
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.886 0.723 0.561


Inventory / Sales 0.886 0.723 0.561
Inventory / Total Operating Costs 0.906 0.734 0.572
Inventory / Other Operating Expenses 14.665 9.292 7.840
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.044 0.029 0.029


Receivables / Sales 0.044 0.029 0.029
Receivables / Total Operating Costs 0.045 0.030 0.029
Receivables / Other Operating Expenses 0.733 0.374 0.400

Payables / Operating Revenue (Turnover) 0.099 0.090 0.088


Payables / Sales 0.099 0.090 0.088
Payables / Total Operating Costs 0.102 0.092 0.090
Payables / Other Operating Expenses 1.645 1.161 1.227
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.726 0.668 0.420


PPE / Sales 0.726 0.668 0.420
PPE / Total Operating Costs 0.742 0.678 0.429
PPE / Other Operating Expenses 12.011 8.584 5.872
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

16,837,138
16,837,138
15,299,722
1,537,416
1,204,603
332,813
144,106

n.a.

10,384,697
9,781,849
293,100
309,748
9,970,135
0
9,966,557
3,578
20,354,832

13,685,181
5,552,628
1,483,311
6,649,242
0
6,669,651
20,354,832

9,106,739
9,781,849
9,444,294

670,938
293,100
482,019

4,179,667
9,966,557
7,073,112

1,473,607
1,483,311
1,478,459

2.02

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.561
0.561
0.572
7.840
0.000

0.029
0.029
0.029
0.400

0.088
0.088
0.090
1.227
0.000

0.420
0.420
0.429
5.872
0.000
Thai HA Public Company Limited

Consolidated accounts

Thai HA Public Company Limited


NAKORN PHATHOM
Thailand
+66 2 482 1661
www.kasetbrand.com

US SIC code(s)
Primary code : 2044 - Grain mill products

Trade description
The Company is a manufacturer of food products and agricultural products. Some of the products that the company grows and/or
manufactures are rice, peas and noodle jelly for domestic and export sales. The products are sold under Kaset, Smart Chef and
Cheer brand names. The Company distributes its products in both domestic and overseas markets.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0107547000311

Financial information before adjustments

Annual report/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Unqual Unqual
th THB th THB th THB
IFRS IFRS
AR AR
Income Statement
Operating Revenue (Turnover) 1,266,446 1,176,077 1,326,004 1,297,258
Sales 1,263,671 1,171,960 1,324,169 1,294,883
Costs of Goods Sold 1,062,508 968,086 1,134,993 1,084,446
Gross Profit 203,938 207,991 191,011 212,812
Other Operating Expenses 196,541 190,896 179,114 219,613
Operating P/L [=EBIT] 7,397 17,095 11,897 -6,801
P/L for Period [=Net Income] 5,332 15,941 10,221 -10,166

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 510,666 531,640 514,487 485,872
Inventory 260,670 306,004 217,868 258,137
Receivables 210,129 189,639 258,930 181,818
Other Current Assets 39,868 35,997 37,689 45,917
Fixed Assets 205,029 205,608 202,505 206,974
Intangible Fixed Assets 10,473 8,381 10,573 12,465
Tangible Fixed Assets 192,231 194,821 189,926 191,946
Other Fixed Assets 2,325 2,406 2,006 2,563
Total Assets 715,695 737,248 716,992 692,846

Current Liabilities 347,249 353,826 350,227 337,694


Loans 249,320 251,000 245,000 251,960
Payables 86,251 91,136 88,838 78,779
Other Current Liabilities 11,678 11,690 16,389 6,955
Non Current Liabilities 15,812 16,546 15,873 15,017
Shareholders Funds 352,634 366,876 350,892 340,135
Total Shareh. Funds & Liab. 715,695 737,248 716,992 692,846

Intensity Variables
Beginning Inventory 265,782 217,868 258,137 321,341
Net Stated Inventory 260,670 306,004 217,868 258,137
Average Inventory 263,226 261,936 238,003 289,739

Beginning Receivables 215,179 258,930 181,818 204,790


Net Accounts Receivables 210,129 189,639 258,930 181,818
Average Receivables 212,654 224,285 220,374 193,304

Beginning PPE 190,840 189,926 191,946 190,648


Net Property, Plant & Equipment 192,231 194,821 189,926 191,946
Average PPE 191,536 192,374 190,936 191,297

Beginning Payables 55,872 88,838 78,779 0


Trade Payables 86,251 91,136 88,838 78,779
Average Payables 71,062 89,987 83,809 39,390

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 0.59 1.48 0.91 -0.52
Costs] (%)

Ratios

Unqual Unqual
31/12/2018 31/12/2017
12 months 12 months
th THB th THB
IFRS IFRS
AR AR
Inventory / Operating revenue (Turnover) 0.223 0.179 0.223
Inventory / Sales 0.224 0.180 0.224
Inventory / Total Operating Costs 0.226 0.181 0.222
Inventory / Other Operating Expenses 1.372 1.329 1.319
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.191 0.166 0.149


Receivables / Sales 0.191 0.166 0.149
Receivables / Total Operating Costs 0.194 0.168 0.148
Receivables / Other Operating Expenses 1.175 1.230 0.880

Payables / Operating Revenue (Turnover) 0.077 0.063 0.030


Payables / Sales 0.077 0.063 0.030
Payables / Total Operating Costs 0.078 0.064 0.030
Payables / Other Operating Expenses 0.471 0.468 0.179
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.164 0.144 0.147


PPE / Sales 0.164 0.144 0.148
PPE / Total Operating Costs 0.166 0.145 0.147
PPE / Other Operating Expenses 1.008 1.066 0.871
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


hat the company grows and/or
nder Kaset, Smart Chef and

31/12/2016
12 months
Unqual
th THB
IFRS
AR

1,297,258
1,294,883
1,084,446
212,812
219,613
-6,801
-10,166

n.a.
485,872
258,137
181,818
45,917
206,974
12,465
191,946
2,563
692,846

337,694
251,960
78,779
6,955
15,017
340,135
692,846

321,341
258,137
289,739

204,790
181,818
193,304

190,648
191,946
191,297

0
78,779
39,390

-0.52

Unqual
31/12/2016
12 months
th THB
IFRS
AR
0.223
0.224
0.222
1.319
0.000

0.149
0.149
0.148
0.880

0.030
0.030
0.030
0.179
0.000

0.147
0.148
0.147
0.871
0.000
Thai Minh Fashion Joint Stock Company

Consolidated accounts

Thai Minh Fashion Joint Stock Company


HA NOI
Vietnam

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Specialized design activities

Trade description (Original language)

Number of employees :10 (2018)

BvD ID number
VN0107053156

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 59,498 0 0 178,495
Sales 59,498 0 0 178,495
Costs of Goods Sold 51,129 0 0 153,388
Gross Profit 8,369 0 0 25,107
Other Operating Expenses 4,977 2,250 2,500 10,182
Operating P/L [=EBIT] 3,392 -2,250 -2,500 14,925
P/L for Period [=Net Income] 2,443 -2,250 -2,538 12,117

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 874,624 699,731 894,688 1,029,452
Inventory 85,417 0 128,126 128,126
Receivables 47,848 0 0 143,545
Other Current Assets 741,358 699,731 766,562 757,781
Fixed Assets 1,017 0 0 3,050
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 0 0 0 0
Other Fixed Assets 1,017 0 0 3,050
Total Assets 875,640 699,731 894,688 1,032,502

Current Liabilities 88,193 0 63,551 201,029


Loans 0 0 0 0
Payables 87,000 0 63,000 198,000
Other Current Liabilities 1,193 0 551 3,029
Non Current Liabilities 0 0 0 0
Shareholders Funds 787,447 699,731 831,137 831,473
Total Shareh. Funds & Liab. 875,640 699,731 894,688 1,032,502

Intensity Variables
Beginning Inventory 85,417 128,126 128,126 0
Net Stated Inventory 85,417 0 128,126 128,126
Average Inventory 85,417 64,063 128,126 64,063

Beginning Receivables 47,848 0 143,545 0


Net Accounts Receivables 47,848 0 0 143,545
Average Receivables 47,848 0 71,773 71,773

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 0 0 0 0
Average PPE 0 0 0 0

Beginning Payables 87,000 63,000 198,000 0


Trade Payables 87,000 0 63,000 198,000
Average Payables 87,000 31,500 130,500 99,000

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 6.05 n.s. n.s. 9.12
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.000 0.000 0.359


Inventory / Sales 0.000 0.000 0.359
Inventory / Total Operating Costs 28.472 51.250 0.392
Inventory / Other Operating Expenses 28.472 51.250 6.292
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.402


Receivables / Sales 0.000 0.000 0.402
Receivables / Total Operating Costs 0.000 28.709 0.439
Receivables / Other Operating Expenses 0.000 28.709 7.049

Payables / Operating Revenue (Turnover) 0.000 0.000 0.555


Payables / Sales 0.000 0.000 0.555
Payables / Total Operating Costs 14.000 52.200 0.605
Payables / Other Operating Expenses 14.000 52.200 9.723
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 0.000 0.000 0.000
PPE / Other Operating Expenses 0.000 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

178,495
178,495
153,388
25,107
10,182
14,925
12,117

n.a.

1,029,452
128,126
143,545
757,781
3,050
0
0
3,050
1,032,502

201,029
0
198,000
3,029
0
831,473
1,032,502

0
128,126
64,063

0
143,545
71,773

0
0
0

0
198,000
99,000

9.12

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.359
0.359
0.392
6.292
0.000

0.402
0.402
0.439
7.049

0.555
0.555
0.605
9.723
0.000

0.000
0.000
0.000
0.000
0.000
Thai Nguan Heng Rice Mill CO Ltd

Consolidated accounts

Thai Nguan Heng Rice Mill CO Ltd


NAKHONPATHOM
Thailand

US SIC code(s)
Primary code : -

Trade description
The company is involved in rice mills.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0735549001288

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 35,987 23,728 18,153 66,080
Sales 35,985 23,723 18,153 66,080
Costs of Goods Sold 43,903 32,441 27,082 72,186
Gross Profit -7,916 -8,713 -8,929 -6,106
Other Operating Expenses 2,100 1,635 2,802 1,863
Operating P/L [=EBIT] -10,016 -10,348 -11,731 -7,969
P/L for Period [=Net Income] -10,052 -10,348 -11,731 -8,078

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 21,076 66 28,680 34,481
Inventory 20,758 0 27,965 34,308
Receivables 0 0 0 0
Other Current Assets 318 66 715 173
Fixed Assets 4,434 4,194 4,425 4,684
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 2,885 2,592 2,875 3,188
Other Fixed Assets 1,549 1,602 1,550 1,496
Total Assets 25,510 4,260 33,105 39,165

Current Liabilities 21,293 4,186 22,682 37,012


Loans 21,200 4,100 22,600 36,900
Payables 0 0 0 0
Other Current Liabilities 93 86 82 112
Non Current Liabilities 0 0 0 0
Shareholders Funds 4,216 74 10,422 2,152
Total Shareh. Funds & Liab. 25,509 4,260 33,104 39,164

Intensity Variables
Beginning Inventory 41,975 27,965 34,308 63,651
Net Stated Inventory 20,758 0 27,965 34,308
Average Inventory 31,366 13,983 31,137 48,980

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 2,832 2,875 3,188 2,432


Net Property, Plant & Equipment 2,885 2,592 2,875 3,188
Average PPE 2,858 2,734 3,032 2,810

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -21.77 -30.37 -39.26 -10.76
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.589 1.715 0.741


Inventory / Sales 0.589 1.715 0.741
Inventory / Total Operating Costs 0.410 1.042 0.661
Inventory / Other Operating Expenses 8.552 11.112 26.291
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.115 0.167 0.043


PPE / Sales 0.115 0.167 0.043
PPE / Total Operating Costs 0.080 0.101 0.038
PPE / Other Operating Expenses 1.672 1.082 1.508
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

66,080
66,080
72,186
-6,106
1,863
-7,969
-8,078

n.a.

34,481
34,308
0
173
4,684
0
3,188
1,496
39,165

37,012
36,900
0
112
0
2,152
39,164

63,651
34,308
48,980

0
0
0

2,432
3,188
2,810

0
0
0

-10.76

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.741
0.741
0.661
26.291
0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.043
0.043
0.038
1.508
0.000
Thai WAH Public Company Limited

Consolidated accounts

Thai WAH Public Company Limited


BANGKOK
Thailand
+66 2 285 0040
www.thaiwah.com

US SIC code(s)
Primary code : 0139 - Field crops, except cash grains

Trade description
The Company manufactures and distributes agricultural products in Thailand and Vietnam. Its products include tapioca starch,
modified tapioca starch, tapioca pearl, tapioca chips and pellets, alpha starch, rice and glutinous rice flour, and sorbitol, as well as
glucose and candy.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH000090013THA

Financial information before adjustments

Annual report/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Unqual Unqual
th THB th THB th THB
IFRS IFRS
AR AR
Income Statement
Operating Revenue (Turnover) 6,698,753 7,318,826 6,471,931 6,305,502
Sales 6,558,767 7,247,863 6,265,082 6,163,357
Costs of Goods Sold 4,091,712 4,860,393 3,751,097 3,663,646
Gross Profit 2,607,041 2,458,433 2,720,834 2,641,856
Other Operating Expenses 1,991,426 2,169,467 2,068,642 1,736,170
Operating P/L [=EBIT] 615,615 288,966 652,192 905,686
P/L for Period [=Net Income] 452,939 196,862 492,911 669,044

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 3,034,308 3,157,834 3,148,042 2,797,047
Inventory 843,729 987,774 839,815 703,597
Receivables 682,080 715,754 726,617 603,870
Other Current Assets 1,508,499 1,454,306 1,581,610 1,489,580
Fixed Assets 3,829,716 3,914,744 3,968,440 3,605,964
Intangible Fixed Assets 634,273 628,718 643,979 630,122
Tangible Fixed Assets 2,465,523 2,827,657 2,561,421 2,007,491
Other Fixed Assets 729,920 458,369 763,040 968,351
Total Assets 6,864,024 7,072,578 7,116,482 6,403,011

Current Liabilities 784,241 794,080 808,467 750,175


Loans 195,867 224,072 190,129 173,400
Payables 228,168 240,487 267,668 176,349
Other Current Liabilities 360,206 329,521 350,670 400,426
Non Current Liabilities 374,115 412,355 401,904 308,086
Shareholders Funds 5,705,668 5,866,143 5,906,111 5,344,750
Total Shareh. Funds & Liab. 6,864,024 7,072,578 7,116,482 6,403,011

Intensity Variables
Beginning Inventory 738,409 839,815 703,597 671,816
Net Stated Inventory 843,729 987,774 839,815 703,597
Average Inventory 791,069 913,795 771,706 687,707

Beginning Receivables 613,915 726,617 603,870 511,259


Net Accounts Receivables 682,080 715,754 726,617 603,870
Average Receivables 647,998 721,186 665,244 557,565

Beginning PPE 2,104,454 2,561,421 2,007,491 1,744,450


Net Property, Plant & Equipment 2,465,523 2,827,657 2,561,421 2,007,491
Average PPE 2,284,989 2,694,539 2,284,456 1,875,971

Beginning Payables 179,233 267,668 176,349 93,683


Trade Payables 228,168 240,487 267,668 176,349
Average Payables 203,701 254,078 222,009 135,016

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 10.12 4.11 11.21 16.77
Costs] (%)

Ratios

Unqual Unqual
31/12/2018 31/12/2017
12 months 12 months
th THB th THB
IFRS IFRS
AR AR

Inventory / Operating revenue (Turnover) 0.125 0.119 0.109


Inventory / Sales 0.126 0.123 0.112
Inventory / Total Operating Costs 0.130 0.133 0.127
Inventory / Other Operating Expenses 0.421 0.373 0.396
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.099 0.103 0.088


Receivables / Sales 0.100 0.106 0.090
Receivables / Total Operating Costs 0.103 0.114 0.103
Receivables / Other Operating Expenses 0.332 0.322 0.321

Payables / Operating Revenue (Turnover) 0.035 0.034 0.021


Payables / Sales 0.035 0.035 0.022
Payables / Total Operating Costs 0.036 0.038 0.025
Payables / Other Operating Expenses 0.117 0.107 0.078
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.368 0.353 0.298


PPE / Sales 0.372 0.365 0.304
PPE / Total Operating Costs 0.383 0.393 0.347
PPE / Other Operating Expenses 1.242 1.104 1.081
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


ucts include tapioca starch,
e flour, and sorbitol, as well as

31/12/2016
12 months
Unqual
th THB
IFRS
AR

6,305,502
6,163,357
3,663,646
2,641,856
1,736,170
905,686
669,044

n.a.

2,797,047
703,597
603,870
1,489,580
3,605,964
630,122
2,007,491
968,351
6,403,011

750,175
173,400
176,349
400,426
308,086
5,344,750
6,403,011

671,816
703,597
687,707

511,259
603,870
557,565

1,744,450
2,007,491
1,875,971

93,683
176,349
135,016

16.77

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.109
0.112
0.127
0.396
0.000

0.088
0.090
0.103
0.321

0.021
0.022
0.025
0.078
0.000

0.298
0.304
0.347
1.081
0.000
Thai-Asahi CO Ltd

Consolidated accounts

Thai-Asahi CO Ltd
CHOK CHAI, NAKHONRATCHASIMA
Thailand
+66 4 476 1011
www.thai-asahi.com

US SIC code(s)
Primary code : -

Trade description
The Company is a manufacture of other grain mill products, not elsewhere classified.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0305549002075

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Unqual
th THB th THB th THB
Local GAAP IFRS
AR
Income Statement
Operating Revenue (Turnover) 460,956 441,649 463,343 477,877
Sales 445,282 427,728 450,503 457,616
Costs of Goods Sold 287,696 306,154 274,946 281,988
Gross Profit 173,260 135,495 188,397 195,889
Other Operating Expenses 76,519 59,460 86,758 83,338
Operating P/L [=EBIT] 96,742 76,035 101,639 112,551
P/L for Period [=Net Income] 81,640 67,875 72,333 104,711

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 291,083 352,251 296,123 224,876
Inventory 44,378 59,403 34,060 39,670
Receivables 20,199 16,997 20,949 22,650
Other Current Assets 226,507 275,851 241,114 162,556
Fixed Assets 186,629 172,480 190,000 197,407
Intangible Fixed Assets 3 8 0 0
Tangible Fixed Assets 186,626 172,472 190,000 197,407
Other Fixed Assets 0 0 0 0
Total Assets 477,712 524,731 486,123 422,283

Current Liabilities 23,309 18,692 26,638 24,597


Loans 0 0 0 0
Payables 9,442 8,529 11,042 8,756
Other Current Liabilities 13,867 10,163 15,596 15,841
Non Current Liabilities 855 1,118 737 711
Shareholders Funds 453,548 504,921 458,748 396,975
Total Shareh. Funds & Liab. 477,712 524,731 486,123 422,283

Intensity Variables
Beginning Inventory 41,283 34,060 39,670 50,118
Net Stated Inventory 44,378 59,403 34,060 39,670
Average Inventory 42,830 46,732 36,865 44,894

Beginning Receivables 20,254 20,949 22,650 17,162


Net Accounts Receivables 20,199 16,997 20,949 22,650
Average Receivables 20,226 18,973 21,800 19,906

Beginning PPE 197,255 190,000 197,407 204,359


Net Property, Plant & Equipment 186,626 172,472 190,000 197,407
Average PPE 191,941 181,236 193,704 200,883

Beginning Payables 9,939 11,042 8,756 10,019


Trade Payables 9,442 8,529 11,042 8,756
Average Payables 9,691 9,786 9,899 9,388

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 26.56 20.80 28.10 30.81
Costs] (%)

Ratios

Qualif n.a. Unqual


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP IFRS
AR

Inventory / Operating revenue (Turnover) 0.106 0.080 0.094


Inventory / Sales 0.109 0.082 0.098
Inventory / Total Operating Costs 0.128 0.102 0.123
Inventory / Other Operating Expenses 0.786 0.425 0.539
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.043 0.047 0.042


Receivables / Sales 0.044 0.048 0.043
Receivables / Total Operating Costs 0.052 0.060 0.054
Receivables / Other Operating Expenses 0.319 0.251 0.239

Payables / Operating Revenue (Turnover) 0.022 0.021 0.020


Payables / Sales 0.023 0.022 0.021
Payables / Total Operating Costs 0.027 0.027 0.026
Payables / Other Operating Expenses 0.165 0.114 0.113
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.410 0.418 0.420


PPE / Sales 0.424 0.430 0.439
PPE / Total Operating Costs 0.496 0.536 0.550
PPE / Other Operating Expenses 3.048 2.233 2.410
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

477,877
457,616
281,988
195,889
83,338
112,551
104,711

n.a.

224,876
39,670
22,650
162,556
197,407
0
197,407
0
422,283

24,597
0
8,756
15,841
711
396,975
422,283

50,118
39,670
44,894

17,162
22,650
19,906

204,359
197,407
200,883

10,019
8,756
9,388

30.81

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.094
0.098
0.123
0.539
0.000

0.042
0.043
0.054
0.239

0.020
0.021
0.026
0.113
0.000

0.420
0.439
0.550
2.410
0.000
Thaisin Ricemill Company Limited

Consolidated accounts

Thaisin Ricemill Company Limited


MUEANG AMNAT CHAROEN, AMNAT CHAROEN
Thailand

US SIC code(s)
Primary code : -

Trade description
The Company's principal activity - Rice Milling .

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0375557000060

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 224,442 198,621 232,331 242,373
Sales 194,019 198,489 156,220 227,347
Costs of Goods Sold 211,648 183,655 218,790 232,500
Gross Profit 12,793 14,966 13,541 9,873
Other Operating Expenses 5,571 5,490 6,055 5,167
Operating P/L [=EBIT] 7,223 9,476 7,486 4,706
P/L for Period [=Net Income] 2,652 3,286 1,932 2,737

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 102,260 113,434 147,937 45,409
Inventory 80,750 95,060 109,866 37,323
Receivables 21,045 17,733 37,667 7,736
Other Current Assets 465 641 404 350
Fixed Assets 6,697 8,148 7,772 4,171
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 5,307 8,148 7,772 0
Other Fixed Assets 1,390 0 0 4,171
Total Assets 108,957 121,582 155,709 49,580

Current Liabilities 51,025 56,560 86,895 9,621


Loans 48,253 53,532 82,754 8,473
Payables 2,708 2,968 4,071 1,084
Other Current Liabilities 65 60 70 64
Non Current Liabilities 32,789 37,044 44,124 17,200
Shareholders Funds 25,143 27,977 24,692 22,759
Total Shareh. Funds & Liab. 108,957 121,581 155,711 49,580

Intensity Variables
Beginning Inventory 55,752 109,866 37,323 20,067
Net Stated Inventory 80,750 95,060 109,866 37,323
Average Inventory 68,251 102,463 73,595 28,695

Beginning Receivables 15,134 37,667 7,736 0


Net Accounts Receivables 21,045 17,733 37,667 7,736
Average Receivables 18,090 27,700 22,702 3,868

Beginning PPE 2,591 7,772 0 0


Net Property, Plant & Equipment 5,307 8,148 7,772 0
Average PPE 3,949 7,960 3,886 0

Beginning Payables 1,935 4,071 1,084 649


Trade Payables 2,708 2,968 4,071 1,084
Average Payables 2,321 3,520 2,578 867

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 3.33 5.01 3.33 1.98
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.516 0.317 0.118


Inventory / Sales 0.516 0.471 0.126
Inventory / Total Operating Costs 0.542 0.327 0.121
Inventory / Other Operating Expenses 18.664 12.154 5.554
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.139 0.098 0.016
Receivables / Sales 0.140 0.145 0.017
Receivables / Total Operating Costs 0.146 0.101 0.016
Receivables / Other Operating Expenses 5.046 3.749 0.749

Payables / Operating Revenue (Turnover) 0.018 0.011 0.004


Payables / Sales 0.018 0.016 0.004
Payables / Total Operating Costs 0.019 0.011 0.004
Payables / Other Operating Expenses 0.641 0.426 0.168
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.040 0.017 0.000


PPE / Sales 0.040 0.025 0.000
PPE / Total Operating Costs 0.042 0.017 0.000
PPE / Other Operating Expenses 1.450 0.642 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

242,373
227,347
232,500
9,873
5,167
4,706
2,737

n.a.

45,409
37,323
7,736
350
4,171
0
0
4,171
49,580

9,621
8,473
1,084
64
17,200
22,759
49,580

20,067
37,323
28,695

0
7,736
3,868

0
0
0

649
1,084
867

1.98

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.118
0.126
0.121
5.554
0.000
0.016
0.017
0.016
0.749

0.004
0.004
0.004
0.168
0.000

0.000
0.000
0.000
0.000
0.000
Thanh Thanh Cong Packing Trading-Production Join Stock Company

Consolidated accounts

Thanh Thanh Cong Packing Trading-Production Join Stock Company


TIEN GIANG
Vietnam
+84 20733854240

US SIC code(s)
Primary code : -

Trade description
The Company specializes in manufacturing and trading plastic packaging PP, PE.

Trade description (Original language)

Number of employees :130 (2018)

BvD ID number
VN1200482095

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 630,896,243 839,448,512 801,501,649 251,738,568
Sales 630,896,242 839,448,511 801,501,648 251,738,568
Costs of Goods Sold 597,434,532 796,522,931 766,572,336 229,208,330
Gross Profit 33,461,711 42,925,581 34,929,313 22,530,238
Other Operating Expenses 24,637,545 31,775,232 24,836,654 17,300,748
Operating P/L [=EBIT] 8,824,166 11,150,349 10,092,659 5,229,490
P/L for Period [=Net Income] 12,171,108 15,624,132 17,716,551 3,172,642

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 493,453,698 436,914,447 611,271,072 432,175,574
Inventory 152,461,577 92,663,361 162,264,976 202,456,394
Receivables 46,010,964 84,196,791 26,618,768 27,217,333
Other Current Assets 294,981,157 260,054,295 422,387,328 202,501,847
Fixed Assets 63,630,366 64,433,238 67,095,900 59,361,961
Intangible Fixed Assets 80,367 103,730 137,372 0
Tangible Fixed Assets 52,610,696 60,824,840 54,887,076 42,120,172
Other Fixed Assets 10,939,303 3,504,668 12,071,452 17,241,789
Total Assets 557,084,064 501,347,685 678,366,972 491,537,535

Current Liabilities 395,814,368 324,357,811 488,972,585 374,112,708


Loans 212,162,435 179,672,946 156,910,515 299,903,845
Payables 61,579,248 11,012,876 111,391,956 62,332,912
Other Current Liabilities 122,072,685 133,671,989 220,670,114 11,875,951
Non Current Liabilities 2,528,803 6,248,408 1,338,000 0
Shareholders Funds 158,740,893 170,741,466 188,056,387 117,424,827
Total Shareh. Funds & Liab. 557,084,064 501,347,685 678,366,972 491,537,535

Intensity Variables
Beginning Inventory 133,298,415 162,264,976 202,456,394 35,173,876
Net Stated Inventory 152,461,577 92,663,361 162,264,976 202,456,394
Average Inventory 142,879,996 127,464,169 182,360,685 118,815,135

Beginning Receivables 21,197,264 26,618,768 27,217,333 9,755,692


Net Accounts Receivables 46,010,964 84,196,791 26,618,768 27,217,333
Average Receivables 33,604,114 55,407,780 26,918,051 18,486,513

Beginning PPE 45,582,577 54,887,076 42,120,172 39,740,484


Net Property, Plant & Equipment 52,610,696 60,824,840 54,887,076 42,120,172
Average PPE 49,096,637 57,855,958 48,503,624 40,930,328

Beginning Payables 58,458,097 111,391,956 62,332,912 1,649,424


Trade Payables 61,579,248 11,012,876 111,391,956 62,332,912
Average Payables 60,018,673 61,202,416 86,862,434 31,991,168

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.42 1.35 1.28 2.12
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.152 0.228 0.472


Inventory / Sales 0.152 0.228 0.472
Inventory / Total Operating Costs 0.154 0.230 0.482
Inventory / Other Operating Expenses 4.011 7.342 6.868
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.066 0.034 0.073


Receivables / Sales 0.066 0.034 0.073
Receivables / Total Operating Costs 0.067 0.034 0.075
Receivables / Other Operating Expenses 1.744 1.084 1.069

Payables / Operating Revenue (Turnover) 0.073 0.108 0.127


Payables / Sales 0.073 0.108 0.127
Payables / Total Operating Costs 0.074 0.110 0.130
Payables / Other Operating Expenses 1.926 3.497 1.849
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.069 0.061 0.163


PPE / Sales 0.069 0.061 0.163
PPE / Total Operating Costs 0.070 0.061 0.166
PPE / Other Operating Expenses 1.821 1.953 2.366
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

251,738,568
251,738,568
229,208,330
22,530,238
17,300,748
5,229,490
3,172,642

n.a.

432,175,574
202,456,394
27,217,333
202,501,847
59,361,961
0
42,120,172
17,241,789
491,537,535

374,112,708
299,903,845
62,332,912
11,875,951
0
117,424,827
491,537,535

35,173,876
202,456,394
118,815,135

9,755,692
27,217,333
18,486,513

39,740,484
42,120,172
40,930,328

1,649,424
62,332,912
31,991,168

2.12

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.472
0.472
0.482
6.868
0.000

0.073
0.073
0.075
1.069

0.127
0.127
0.130
1.849
0.000

0.163
0.163
0.166
2.366
0.000
The Chieng RAI Petch Phai Toon CO Ltd

Consolidated accounts

The Chieng RAI Petch Phai Toon CO Ltd


CHIANGRAI
Thailand
+66 053721680

US SIC code(s)
Primary code : -

Trade description
The company is involved in rice mills.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0575522000011

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 20,211 16,784 17,841 26,007
Sales 20,077 16,676 17,741 25,813
Costs of Goods Sold 18,197 14,870 15,867 23,854
Gross Profit 2,014 1,914 1,974 2,153
Other Operating Expenses 1,589 1,611 1,588 1,569
Operating P/L [=EBIT] 424 303 386 584
P/L for Period [=Net Income] 339 242 309 467

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 33,911 34,382 33,985 33,366
Inventory 23,488 23,792 23,705 22,967
Receivables 0 0 0 0
Other Current Assets 10,423 10,590 10,280 10,399
Fixed Assets 341 120 278 624
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 336 115 273 619
Other Fixed Assets 5 5 5 5
Total Assets 34,252 34,502 34,263 33,990

Current Liabilities 159 145 148 184


Loans 0 0 0 0
Payables 0 0 0 0
Other Current Liabilities 159 145 148 184
Non Current Liabilities 0 0 0 0
Shareholders Funds 34,093 34,358 34,115 33,806
Total Shareh. Funds & Liab. 34,252 34,503 34,263 33,990

Intensity Variables
Beginning Inventory 22,944 23,705 22,967 22,161
Net Stated Inventory 23,488 23,792 23,705 22,967
Average Inventory 23,216 23,749 23,336 22,564

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 619 273 619 965


Net Property, Plant & Equipment 336 115 273 619
Average PPE 477 194 446 792

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.14 1.84 2.21 2.30
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 1.415 1.308 0.868


Inventory / Sales 1.424 1.315 0.874
Inventory / Total Operating Costs 1.441 1.337 0.888
Inventory / Other Operating Expenses 14.741 14.695 14.381
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.012 0.025 0.030


PPE / Sales 0.012 0.025 0.031
PPE / Total Operating Costs 0.012 0.026 0.031
PPE / Other Operating Expenses 0.120 0.281 0.505
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

26,007
25,813
23,854
2,153
1,569
584
467

n.a.

33,366
22,967
0
10,399
624
0
619
5
33,990

184
0
0
184
0
33,806
33,990

22,161
22,967
22,564

0
0
0

965
619
792

0
0
0

2.30

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.868
0.874
0.888
14.381
0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.030
0.031
0.031
0.505
0.000
The Torigoe Co.,Ltd.

Unconsolidated accounts

The Torigoe Co.,Ltd.


HAKATA-KU FUKUOKA-SHI
Japan
+8192 477 7112

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
WHEAT FLOUR MILLING. MISCELLANEOUS FOOD AND BEVERAGE WHOLESALE TRADE

Trade description (Original language)

Number of employees :257 (2018)

BvD ID number
JP5290001055183

Financial information before adjustments

Local registry filing/Unconsolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted
th JPY th JPY th JPY
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 20,436,863 20,321,016 20,136,851 20,852,722
Sales 20,436,863 20,321,016 20,136,851 20,852,722
Costs of Goods Sold 15,904,721 15,866,093 15,395,545 16,452,526
Gross Profit 4,532,141 4,454,923 4,741,305 4,400,196
Other Operating Expenses 3,173,210 3,208,584 3,239,931 3,071,114
Operating P/L [=EBIT] 1,358,932 1,246,339 1,501,374 1,329,082
P/L for Period [=Net Income] 1,105,963 1,147,439 1,175,086 995,364

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 18,262,634 19,356,279 16,734,595 18,697,027
Inventory 3,838,530 4,089,200 3,780,251 3,646,138
Receivables 3,257,221 3,348,829 3,267,720 3,155,113
Other Current Assets 11,166,879 11,918,246 9,686,619 11,895,772
Fixed Assets 20,837,726 20,241,700 22,689,654 19,581,824
Intangible Fixed Assets 117,400 150,132 195,491 6,577
Tangible Fixed Assets 8,952,220 8,470,534 9,205,829 9,180,298
Other Fixed Assets 11,768,105 11,621,033 13,288,333 10,394,948
Total Assets 39,100,360 39,597,980 39,424,249 38,278,852

Current Liabilities 4,064,111 3,736,735 4,440,765 4,014,832


Loans 1,730,181 1,474,229 2,271,641 1,444,672
Payables 1,233,576 1,274,647 1,110,799 1,315,281
Other Current Liabilities 1,100,351 987,856 1,058,319 1,254,877
Non Current Liabilities 3,845,119 4,366,609 3,143,039 4,025,710
Shareholders Funds 31,191,129 31,494,635 31,840,444 30,238,309
Total Shareh. Funds & Liab. 39,100,360 39,597,980 39,424,249 38,278,852

Intensity Variables
Beginning Inventory 4,007,845 3,780,251 3,646,138 4,597,147
Net Stated Inventory 3,838,530 4,089,200 3,780,251 3,646,138
Average Inventory 3,923,188 3,934,726 3,713,195 4,121,643

Beginning Receivables 3,255,571 3,267,720 3,155,113 3,343,881


Net Accounts Receivables 3,257,221 3,348,829 3,267,720 3,155,113
Average Receivables 3,256,396 3,308,275 3,211,417 3,249,497

Beginning PPE 8,975,349 9,205,829 9,180,298 8,539,919


Net Property, Plant & Equipment 8,952,220 8,470,534 9,205,829 9,180,298
Average PPE 8,963,785 8,838,182 9,193,064 8,860,109

Beginning Payables 1,185,437 1,110,799 1,315,281 1,130,232


Trade Payables 1,233,576 1,274,647 1,110,799 1,315,281
Average Payables 1,209,507 1,192,723 1,213,040 1,222,757

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 7.12 6.53 8.06 6.81
Costs] (%)

Ratios

31/12/2018 31/12/2017
12 months 12 months
th JPY th JPY
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.194 0.184 0.198


Inventory / Sales 0.194 0.184 0.198
Inventory / Total Operating Costs 0.206 0.199 0.211
Inventory / Other Operating Expenses 1.226 1.146 1.342
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.163 0.159 0.156
Receivables / Sales 0.163 0.159 0.156
Receivables / Total Operating Costs 0.173 0.172 0.166
Receivables / Other Operating Expenses 1.031 0.991 1.058

Payables / Operating Revenue (Turnover) 0.059 0.060 0.059


Payables / Sales 0.059 0.060 0.059
Payables / Total Operating Costs 0.063 0.065 0.063
Payables / Other Operating Expenses 0.372 0.374 0.398
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.435 0.457 0.425


PPE / Sales 0.435 0.457 0.425
PPE / Total Operating Costs 0.463 0.493 0.454
PPE / Other Operating Expenses 2.755 2.837 2.885
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months

th JPY
Local GAAP

20,852,722
20,852,722
16,452,526
4,400,196
3,071,114
1,329,082
995,364

n.a.

18,697,027
3,646,138
3,155,113
11,895,772
19,581,824
6,577
9,180,298
10,394,948
38,278,852

4,014,832
1,444,672
1,315,281
1,254,877
4,025,710
30,238,309
38,278,852

4,597,147
3,646,138
4,121,643

3,343,881
3,155,113
3,249,497

8,539,919
9,180,298
8,860,109

1,130,232
1,315,281
1,222,757

6.81

31/12/2016
12 months
th JPY
Local GAAP

0.198
0.198
0.211
1.342
0.000
0.156
0.156
0.166
1.058

0.059
0.059
0.063
0.398
0.000

0.425
0.425
0.454
2.885
0.000
Thien Thien International Trade Joint Stock Company

Consolidated accounts

Thien Thien International Trade Joint Stock Company


HA NOI
Vietnam
+84 2437152992

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Travel agency activities

Trade description (Original language)

Number of employees :9 (2018)

BvD ID number
VN0106210494

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 0 0 0 1
Sales 0 0 0 0
Costs of Goods Sold 0 0 0 0
Gross Profit 0 0 0 1
Other Operating Expenses 92,205 4,006 64,207 208,402
Operating P/L [=EBIT] -92,205 -4,006 -64,207 -208,401
P/L for Period [=Net Income] -92,171 -3,993 -64,192 -208,328

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 70,908 83,382 82,575 46,766
Inventory 0 0 0 0
Receivables 0 0 0 0
Other Current Assets 70,908 83,382 82,575 46,766
Fixed Assets 0 0 0 0
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 0 0 0 0
Other Fixed Assets 0 0 0 0
Total Assets 70,908 83,382 82,575 46,766

Current Liabilities 276,667 310,000 310,000 210,000


Loans 70,000 0 0 210,000
Payables 0 0 0 0
Other Current Liabilities 206,667 310,000 310,000 0
Non Current Liabilities 0 0 0 0
Shareholders Funds -205,759 -226,618 -227,425 -163,234
Total Shareh. Funds & Liab. 70,908 83,382 82,575 46,766

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 0 0 0 0
Average Inventory 0 0 0 0

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 0 0 0 0
Average PPE 0 0 0 0

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -100.00 n.s. n.s. -100.00
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.000
Inventory / Other Operating Expenses 0.000 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000


Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 0.000 0.000 0.000
PPE / Other Operating Expenses 0.000 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

1
0
0
1
208,402
-208,401
-208,328

n.a.

46,766
0
0
46,766
0
0
0
0
46,766

210,000
210,000
0
0
0
-163,234
46,766

0
0
0

0
0
0

0
0
0

0
0
0

-100.00

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000
Thinh Phat GP Joint Stock Company

Consolidated accounts

Thinh Phat GP Joint Stock Company


HO CHI MINH
Vietnam
+84 2838446655

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of food

Trade description (Original language)

Number of employees :45 (2018)

BvD ID number
VN0312122885

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 45,450,157 43,943,249 45,084,846 47,322,377
Sales 45,450,157 43,943,249 45,084,846 47,322,377
Costs of Goods Sold 40,003,845 37,791,194 39,857,512 42,362,828
Gross Profit 5,446,313 6,152,055 5,227,334 4,959,549
Other Operating Expenses 6,074,664 6,571,106 6,395,857 5,257,030
Operating P/L [=EBIT] -628,352 -419,051 -1,168,523 -297,481
P/L for Period [=Net Income] -524,295 -360,117 -1,129,865 -82,902

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 21,336,322 19,332,534 19,582,473 25,093,958
Inventory 12,737,666 13,231,573 11,902,202 13,079,224
Receivables 2,658,932 1,238,620 3,243,088 3,495,089
Other Current Assets 5,939,723 4,862,341 4,437,183 8,519,645
Fixed Assets 1,898,646 1,637,157 1,955,206 2,103,574
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 1,157,414 957,453 1,255,474 1,259,316
Other Fixed Assets 741,231 679,704 699,732 844,258
Total Assets 23,234,967 20,969,691 21,537,679 27,197,532

Current Liabilities 5,688,896 2,633,737 2,691,608 11,741,344


Loans 0 0 0 0
Payables 5,521,315 2,360,905 2,575,953 11,627,086
Other Current Liabilities 167,582 272,832 115,655 114,258
Non Current Liabilities 13,150,000 14,600,000 14,750,000 10,100,000
Shareholders Funds 4,396,071 3,735,954 4,096,071 5,356,188
Total Shareh. Funds & Liab. 23,234,967 20,969,691 21,537,679 27,197,532

Intensity Variables
Beginning Inventory 11,723,415 11,902,202 13,079,224 10,188,820
Net Stated Inventory 12,737,666 13,231,573 11,902,202 13,079,224
Average Inventory 12,230,541 12,566,888 12,490,713 11,634,022

Beginning Receivables 3,978,001 3,243,088 3,495,089 5,195,825


Net Accounts Receivables 2,658,932 1,238,620 3,243,088 3,495,089
Average Receivables 3,318,467 2,240,854 3,369,089 4,345,457

Beginning PPE 1,472,865 1,255,474 1,259,316 1,903,804


Net Property, Plant & Equipment 1,157,414 957,453 1,255,474 1,259,316
Average PPE 1,315,140 1,106,464 1,257,395 1,581,560

Beginning Payables 9,500,258 2,575,953 11,627,086 14,297,734


Trade Payables 5,521,315 2,360,905 2,575,953 11,627,086
Average Payables 7,510,786 2,468,429 7,101,520 12,962,410

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -1.36 -0.94 -2.53 -0.62
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.286 0.277 0.246


Inventory / Sales 0.286 0.277 0.246
Inventory / Total Operating Costs 0.283 0.270 0.244
Inventory / Other Operating Expenses 1.912 1.953 2.213
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.051 0.075 0.092


Receivables / Sales 0.051 0.075 0.092
Receivables / Total Operating Costs 0.051 0.073 0.091
Receivables / Other Operating Expenses 0.341 0.527 0.827

Payables / Operating Revenue (Turnover) 0.056 0.158 0.274


Payables / Sales 0.056 0.158 0.274
Payables / Total Operating Costs 0.056 0.154 0.272
Payables / Other Operating Expenses 0.376 1.110 2.466
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.025 0.028 0.033


PPE / Sales 0.025 0.028 0.033
PPE / Total Operating Costs 0.025 0.027 0.033
PPE / Other Operating Expenses 0.168 0.197 0.301
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

47,322,377
47,322,377
42,362,828
4,959,549
5,257,030
-297,481
-82,902

n.a.

25,093,958
13,079,224
3,495,089
8,519,645
2,103,574
0
1,259,316
844,258
27,197,532

11,741,344
0
11,627,086
114,258
10,100,000
5,356,188
27,197,532

10,188,820
13,079,224
11,634,022

5,195,825
3,495,089
4,345,457

1,903,804
1,259,316
1,581,560

14,297,734
11,627,086
12,962,410

-0.62

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.246
0.246
0.244
2.213
0.000

0.092
0.092
0.091
0.827

0.274
0.274
0.272
2.466
0.000

0.033
0.033
0.033
0.301
0.000
Toan Phat Production And Foodstuff Processing Joint Stock Company

Consolidated accounts

Toan Phat Production And Foodstuff Processing Joint Stock Company


HA NOI
Vietnam
+84 936761589

US SIC code(s)
Primary code : -

Trade description
The Company specializes in

Trade description (Original language)

Number of employees :10 (2018)

BvD ID number
VN0500581539

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 329,025 405,800 224,300 356,975
Sales 329,025 405,800 224,300 356,975
Costs of Goods Sold 690,544 1,086,993 637,140 347,499
Gross Profit -361,519 -681,193 -412,840 9,476
Other Operating Expenses 44,567 29,193 51,698 52,809
Operating P/L [=EBIT] -406,086 -710,386 -464,538 -43,333
P/L for Period [=Net Income] -407,094 -712,898 -464,538 -43,845

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 3,109,134 2,143,267 3,882,082 3,302,052
Inventory 2,300,746 1,409,627 2,394,266 3,098,344
Receivables 13,579 0 40,737 0
Other Current Assets 794,809 733,640 1,447,079 203,708
Fixed Assets 3,311,736 3,298,454 3,310,604 3,326,149
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 3,306,554 3,298,454 3,310,604 3,310,604
Other Fixed Assets 5,182 0 0 15,545
Total Assets 6,420,869 5,441,721 7,192,686 6,628,201

Current Liabilities 5,780,358 5,431,346 6,469,376 5,440,353


Loans 1,520,000 0 0 4,560,000
Payables 453,717 315,485 1,045,666 0
Other Current Liabilities 3,806,641 5,115,861 5,423,710 880,353
Non Current Liabilities 0 0 0 0
Shareholders Funds 640,511 10,375 723,310 1,187,848
Total Shareh. Funds & Liab. 6,420,869 5,441,721 7,192,686 6,628,201

Intensity Variables
Beginning Inventory 2,924,576 2,394,266 3,098,344 3,281,119
Net Stated Inventory 2,300,746 1,409,627 2,394,266 3,098,344
Average Inventory 2,612,661 1,901,947 2,746,305 3,189,732

Beginning Receivables 13,579 40,737 0 0


Net Accounts Receivables 13,579 0 40,737 0
Average Receivables 13,579 20,369 20,369 0

Beginning PPE 3,307,194 3,310,604 3,310,604 3,300,374


Net Property, Plant & Equipment 3,306,554 3,298,454 3,310,604 3,310,604
Average PPE 3,306,874 3,304,529 3,310,604 3,305,489

Beginning Payables 348,555 1,045,666 0 0


Trade Payables 453,717 315,485 1,045,666 0
Average Payables 401,136 680,576 522,833 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -55.24 -63.64 -67.44 -10.82
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 4.687 12.244 8.935


Inventory / Sales 4.687 12.244 8.935
Inventory / Total Operating Costs 1.704 3.987 7.968
Inventory / Other Operating Expenses 65.151 53.122 60.401
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.050 0.091 0.000


Receivables / Sales 0.050 0.091 0.000
Receivables / Total Operating Costs 0.018 0.030 0.000
Receivables / Other Operating Expenses 0.698 0.394 0.000

Payables / Operating Revenue (Turnover) 1.677 2.331 0.000


Payables / Sales 1.677 2.331 0.000
Payables / Total Operating Costs 0.610 0.759 0.000
Payables / Other Operating Expenses 23.313 10.113 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 8.143 14.760 9.260


PPE / Sales 8.143 14.760 9.260
PPE / Total Operating Costs 2.961 4.806 8.257
PPE / Other Operating Expenses 113.196 64.037 62.593
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

356,975
356,975
347,499
9,476
52,809
-43,333
-43,845

n.a.

3,302,052
3,098,344
0
203,708
3,326,149
0
3,310,604
15,545
6,628,201

5,440,353
4,560,000
0
880,353
0
1,187,848
6,628,201

3,281,119
3,098,344
3,189,732

0
0
0

3,300,374
3,310,604
3,305,489

0
0
0

-10.82

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

8.935
8.935
7.968
60.401
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

9.260
9.260
8.257
62.593
0.000
Trangan2 Confectionnery Joint Stock Company - Vietnam

Consolidated accounts

Trangan2 Confectionnery Joint Stock Company - Vietnam


NGHE AN
Vietnam
+84 2383956686
trangan.com.vn

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Manufacture of bakery products

Trade description (Original language)

Number of employees :100 (2018)

BvD ID number
VN2901142331

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 164,461,736 160,976,804 164,435,689 167,972,716
Sales 164,461,736 160,976,804 164,435,689 167,972,716
Costs of Goods Sold 149,291,315 143,997,005 146,910,882 156,966,058
Gross Profit 15,170,421 16,979,799 17,524,807 11,006,658
Other Operating Expenses 7,265,923 6,215,428 7,986,991 7,595,350
Operating P/L [=EBIT] 7,904,498 10,764,371 9,537,816 3,411,308
P/L for Period [=Net Income] 4,695,028 7,456,369 6,163,063 465,653

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 37,579,407 30,381,014 48,209,570 34,147,636
Inventory 16,196,921 11,199,500 15,887,799 21,503,464
Receivables 14,399,229 17,655,580 22,703,666 2,838,441
Other Current Assets 6,983,257 1,525,934 9,618,105 9,805,731
Fixed Assets 73,342,396 69,818,498 72,631,805 77,576,884
Intangible Fixed Assets 90,667 74,750 90,667 106,584
Tangible Fixed Assets 73,251,729 69,743,748 72,541,138 77,470,302
Other Fixed Assets -1 0 0 -2
Total Assets 110,921,802 100,199,512 120,841,375 111,724,520

Current Liabilities 57,675,659 40,188,538 64,715,142 68,123,298


Loans 17,030,648 3,850,360 23,706,120 23,535,465
Payables 34,550,627 29,850,212 35,711,977 38,089,691
Other Current Liabilities 6,094,384 6,487,966 5,297,045 6,498,142
Non Current Liabilities 4,795,988 3,789,395 6,195,991 4,402,577
Shareholders Funds 48,450,155 56,221,579 49,930,242 39,198,645
Total Shareh. Funds & Liab. 110,921,802 100,199,512 120,841,375 111,724,520

Intensity Variables
Beginning Inventory 21,360,973 15,887,799 21,503,464 26,691,657
Net Stated Inventory 16,196,921 11,199,500 15,887,799 21,503,464
Average Inventory 18,778,947 13,543,650 18,695,632 24,097,561

Beginning Receivables 10,596,433 22,703,666 2,838,441 6,247,192


Net Accounts Receivables 14,399,229 17,655,580 22,703,666 2,838,441
Average Receivables 12,497,831 20,179,623 12,771,054 4,542,817

Beginning PPE 77,635,261 72,541,138 77,470,302 82,894,343


Net Property, Plant & Equipment 73,251,729 69,743,748 72,541,138 77,470,302
Average PPE 75,443,495 71,142,443 75,005,720 80,182,323

Beginning Payables 34,577,384 35,711,977 38,089,691 29,930,483


Trade Payables 34,550,627 29,850,212 35,711,977 38,089,691
Average Payables 34,564,005 32,781,095 36,900,834 34,010,087

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 5.05 7.17 6.16 2.07
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.084 0.114 0.143


Inventory / Sales 0.084 0.114 0.143
Inventory / Total Operating Costs 0.090 0.121 0.146
Inventory / Other Operating Expenses 2.179 2.341 3.173
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.125 0.078 0.027


Receivables / Sales 0.125 0.078 0.027
Receivables / Total Operating Costs 0.134 0.082 0.028
Receivables / Other Operating Expenses 3.247 1.599 0.598

Payables / Operating Revenue (Turnover) 0.204 0.224 0.202


Payables / Sales 0.204 0.224 0.202
Payables / Total Operating Costs 0.218 0.238 0.207
Payables / Other Operating Expenses 5.274 4.620 4.478
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.442 0.456 0.477


PPE / Sales 0.442 0.456 0.477
PPE / Total Operating Costs 0.474 0.484 0.487
PPE / Other Operating Expenses 11.446 9.391 10.557
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

167,972,716
167,972,716
156,966,058
11,006,658
7,595,350
3,411,308
465,653

n.a.

34,147,636
21,503,464
2,838,441
9,805,731
77,576,884
106,584
77,470,302
-2
111,724,520

68,123,298
23,535,465
38,089,691
6,498,142
4,402,577
39,198,645
111,724,520

26,691,657
21,503,464
24,097,561

6,247,192
2,838,441
4,542,817

82,894,343
77,470,302
80,182,323

29,930,483
38,089,691
34,010,087

2.07

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.143
0.143
0.146
3.173
0.000

0.027
0.027
0.028
0.598

0.202
0.202
0.207
4.478
0.000

0.477
0.477
0.487
10.557
0.000
Trong Phuc Trading Service Production Co.,Ltd

Consolidated accounts

Trong Phuc Trading Service Production Co.,Ltd


BINH DUONG
Vietnam
+84 2743768779

US SIC code(s)
Primary code : -

Trade description
The company specializes in manufacturing of animal feed livestock, poultry and aquaculture feed.

Trade description (Original language)

Number of employees :150 (2018)

BvD ID number
VN4602001324

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 818,300,812 967,280,434 694,410,745 793,211,256
Sales 818,300,812 967,280,434 694,410,745 793,211,256
Costs of Goods Sold 801,072,398 946,427,014 680,589,774 776,200,407
Gross Profit 17,228,413 20,853,420 13,820,971 17,010,849
Other Operating Expenses 9,646,845 8,822,723 9,962,047 10,155,765
Operating P/L [=EBIT] 7,581,568 12,030,697 3,858,924 6,855,084
P/L for Period [=Net Income] 372,849 875,714 -552,258 795,090

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 396,932,777 465,501,345 349,928,423 375,368,562
Inventory 373,217,366 414,722,745 337,560,166 367,369,186
Receivables 0 0 0 0
Other Current Assets 23,715,411 50,778,600 12,368,257 7,999,376
Fixed Assets 103,071,934 108,303,964 100,872,816 100,039,023
Intangible Fixed Assets 9,305,871 8,502,487 9,305,871 10,109,256
Tangible Fixed Assets 88,206,296 84,735,376 90,694,327 89,189,185
Other Fixed Assets 5,559,767 15,066,101 872,618 740,582
Total Assets 500,004,711 573,805,309 450,801,239 475,407,585

Current Liabilities 276,592,496 349,993,371 227,865,015 251,919,103


Loans 251,806,778 320,470,946 210,670,574 224,278,815
Payables 9,885,919 0 11,770,845 17,886,911
Other Current Liabilities 14,899,799 29,522,425 5,423,596 9,753,377
Non Current Liabilities 0 0 0 0
Shareholders Funds 223,412,215 223,811,938 222,936,224 223,488,482
Total Shareh. Funds & Liab. 500,004,711 573,805,309 450,801,239 475,407,585

Intensity Variables
Beginning Inventory 312,476,854 337,560,166 367,369,186 232,501,210
Net Stated Inventory 373,217,366 414,722,745 337,560,166 367,369,186
Average Inventory 342,847,110 376,141,456 352,464,676 299,935,198

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 88,423,816 90,694,327 89,189,185 85,387,937


Net Property, Plant & Equipment 88,206,296 84,735,376 90,694,327 89,189,185
Average PPE 88,315,056 87,714,852 89,941,756 87,288,561

Beginning Payables 14,917,884 11,770,845 17,886,911 15,095,897


Trade Payables 9,885,919 0 11,770,845 17,886,911
Average Payables 12,401,902 5,885,423 14,828,878 16,491,404

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 0.94 1.26 0.56 0.87
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.389 0.508 0.378


Inventory / Sales 0.389 0.508 0.378
Inventory / Total Operating Costs 0.394 0.510 0.381
Inventory / Other Operating Expenses 42.633 35.381 29.533
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000


Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.006 0.021 0.021


Payables / Sales 0.006 0.021 0.021
Payables / Total Operating Costs 0.006 0.021 0.021
Payables / Other Operating Expenses 0.667 1.489 1.624
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.091 0.130 0.110


PPE / Sales 0.091 0.130 0.110
PPE / Total Operating Costs 0.092 0.130 0.111
PPE / Other Operating Expenses 9.942 9.028 8.595
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

793,211,256
793,211,256
776,200,407
17,010,849
10,155,765
6,855,084
795,090

n.a.

375,368,562
367,369,186
0
7,999,376
100,039,023
10,109,256
89,189,185
740,582
475,407,585

251,919,103
224,278,815
17,886,911
9,753,377
0
223,488,482
475,407,585

232,501,210
367,369,186
299,935,198

0
0
0

85,387,937
89,189,185
87,288,561

15,095,897
17,886,911
16,491,404

0.87

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.378
0.378
0.381
29.533
0.000

0.000
0.000
0.000
0.000

0.021
0.021
0.021
1.624
0.000

0.110
0.110
0.111
8.595
0.000
Tuan Loan Mirror Glasses Compnany Limited

Consolidated accounts

Tuan Loan Mirror Glasses Compnany Limited


HA NOI
Vietnam
+84 983861559

US SIC code(s)
Primary code : -

Trade description
The Company engaged in manufacturing and trading furniture interior and exterior.

Trade description (Original language)

Number of employees :9 (2018)

BvD ID number
VN0500474054

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 272,974 316,923 502,000 0
Sales 272,974 316,922 502,000 0
Costs of Goods Sold 268,974 316,922 490,000 0
Gross Profit 4,000 1 12,000 0
Other Operating Expenses 9,150 7,071 12,239 8,140
Operating P/L [=EBIT] -5,150 -7,070 -239 -8,140
P/L for Period [=Net Income] -4,922 -6,808 0 -7,957

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 3,897,809 2,982,854 3,245,058 5,465,514
Inventory 163,333 0 0 490,000
Receivables 184,067 0 552,200 0
Other Current Assets 3,550,409 2,982,854 2,692,858 4,975,514
Fixed Assets 9,899,492 12,722,481 11,860,279 5,115,717
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 9,880,859 12,722,481 11,860,279 5,059,818
Other Fixed Assets 18,633 0 0 55,899
Total Assets 13,797,301 15,705,335 15,105,337 10,581,231

Current Liabilities 3,806,809 5,719,529 5,112,722 588,176


Loans 0 0 0 0
Payables 473,476 219,530 612,722 588,176
Other Current Liabilities 3,333,333 5,499,999 4,500,000 0
Non Current Liabilities 0 0 0 0
Shareholders Funds 9,990,492 9,985,806 9,992,615 9,993,055
Total Shareh. Funds & Liab. 13,797,301 15,705,335 15,105,337 10,581,231

Intensity Variables
Beginning Inventory 163,333 0 490,000 0
Net Stated Inventory 163,333 0 0 490,000
Average Inventory 163,333 0 245,000 245,000

Beginning Receivables 184,067 552,200 0 0


Net Accounts Receivables 184,067 0 552,200 0
Average Receivables 184,067 276,100 276,100 0

Beginning PPE 6,722,744 11,860,279 5,059,818 3,248,135


Net Property, Plant & Equipment 9,880,859 12,722,481 11,860,279 5,059,818
Average PPE 8,301,802 12,291,380 8,460,049 4,153,977

Beginning Payables 400,299 612,722 588,176 0


Trade Payables 473,476 219,530 612,722 588,176
Average Payables 436,888 416,126 600,449 294,088

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -1.85 -2.18 -0.05 n.s.
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.000 0.488 0.000


Inventory / Sales 0.000 0.488 0.000
Inventory / Total Operating Costs 0.000 0.488 30.098
Inventory / Other Operating Expenses 0.000 20.018 30.098
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.871 0.550 0.000


Receivables / Sales 0.871 0.550 0.000
Receivables / Total Operating Costs 0.852 0.550 0.000
Receivables / Other Operating Expenses 39.047 22.559 0.000

Payables / Operating Revenue (Turnover) 1.313 1.196 0.000


Payables / Sales 1.313 1.196 0.000
Payables / Total Operating Costs 1.284 1.196 36.129
Payables / Other Operating Expenses 58.850 49.060 36.129
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 38.783 16.853 0.000


PPE / Sales 38.784 16.853 0.000
PPE / Total Operating Costs 37.937 16.845 510.317
PPE / Other Operating Expenses 1,738.280 691.237 510.317
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

0
0
0
0
8,140
-8,140
-7,957

n.a.

5,465,514
490,000
0
4,975,514
5,115,717
0
5,059,818
55,899
10,581,231

588,176
0
588,176
0
0
9,993,055
10,581,231

0
490,000
245,000

0
0
0

3,248,135
5,059,818
4,153,977

0
588,176
294,088

n.s.

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.000
0.000
30.098
30.098
0.000

0.000
0.000
0.000
0.000

0.000
0.000
36.129
36.129
0.000

0.000
0.000
510.317
510.317
0.000
U F M Industries Limited

Unconsolidated accounts

U F M Industries Limited
SILCHAR
India

www.ufmindl.weebly.com

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
U F M Industries Limited is engaged in manufacturing of edible oils. Operations & Branches: At the address, Meherpur, Silchar,
788015, Assam, India, the company maintains its registered office.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN34244FI

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 584,383 684,433 672,231 396,485
Sales 581,600 681,484 668,752 394,563
Costs of Goods Sold 516,842 604,890 602,307 343,328
Gross Profit 67,541 79,543 69,923 53,158
Other Operating Expenses 57,423 66,522 58,887 46,859
Operating P/L [=EBIT] 10,119 13,021 11,036 6,299
P/L for Period [=Net Income] 5,202 7,131 5,332 3,142

Material Costs 516,932 605,547 599,003 346,248

Balance Sheet
Current Assets 106,062 123,546 109,126 85,513
Inventory 53,533 62,202 51,163 47,233
Receivables 19,562 20,705 19,106 18,876
Other Current Assets 32,967 40,639 38,857 19,404
Fixed Assets 91,856 112,753 99,863 62,953
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 29,927 30,649 30,388 28,743
Other Fixed Assets 61,930 82,104 69,475 34,210
Total Assets 197,918 236,299 208,988 148,466

Current Liabilities 48,393 71,455 63,996 9,729


Loans 41,208 54,325 61,704 7,596
Payables 5,543 16,629 0 0
Other Current Liabilities 1,642 501 2,292 2,133
Non Current Liabilities 6,039 8,609 5,216 4,292
Shareholders Funds 143,486 156,235 139,777 134,445
Total Shareh. Funds & Liab. 197,918 236,299 208,988 148,466

Intensity Variables
Beginning Inventory 52,997 51,163 47,233 60,594
Net Stated Inventory 53,533 62,202 51,163 47,233
Average Inventory 53,265 56,683 49,198 53,913

Beginning Receivables 18,401 19,106 18,876 17,222


Net Accounts Receivables 19,562 20,705 19,106 18,876
Average Receivables 18,982 19,905 18,991 18,049

Beginning PPE 29,652 30,388 28,743 29,826


Net Property, Plant & Equipment 29,927 30,649 30,388 28,743
Average PPE 29,789 30,518 29,566 29,284

Beginning Payables 0 0 0 0
Trade Payables 5,543 16,629 0 0
Average Payables 2,772 8,315 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.76 1.94 1.67 1.61
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.083 0.073 0.136


Inventory / Sales 0.083 0.074 0.137
Inventory / Total Operating Costs 0.084 0.074 0.138
Inventory / Other Operating Expenses 0.852 0.835 1.151
Inventory / Other operating expenses cont. 0.861 0.791 1.227
Receivables / Operating Revenue (Turnover) 0.029 0.028 0.046
Receivables / Sales 0.029 0.028 0.046
Receivables / Total Operating Costs 0.030 0.029 0.046
Receivables / Other Operating Expenses 0.299 0.322 0.385

Payables / Operating Revenue (Turnover) 0.012 0.000 0.000


Payables / Sales 0.012 0.000 0.000
Payables / Total Operating Costs 0.012 0.000 0.000
Payables / Other Operating Expenses 0.125 0.000 0.000
Payables / Other operating expenses cont. 0.126 0.000 0.000

PPE / Operating Revenue (Turover) 0.045 0.044 0.074


PPE / Sales 0.045 0.044 0.074
PPE / Total Operating Costs 0.045 0.045 0.075
PPE / Other Operating Expenses 0.459 0.502 0.625
PPE / Other operating expenses cont. 0.463 0.475 0.666

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


address, Meherpur, Silchar,

31/03/2016
12 months

th INR
Local GAAP

396,485
394,563
343,328
53,158
46,859
6,299
3,142

346,248

85,513
47,233
18,876
19,404
62,953
0
28,743
34,210
148,466

9,729
7,596
0
2,133
4,292
134,445
148,466

60,594
47,233
53,913

17,222
18,876
18,049

29,826
28,743
29,284

0
0
0

1.61

31/03/2016
12 months
th INR
Local GAAP

0.136
0.137
0.138
1.151
1.227
0.046
0.046
0.046
0.385

0.000
0.000
0.000
0.000
0.000

0.074
0.074
0.075
0.625
0.666
Ubon Thanyachat CO Ltd

Consolidated accounts

Ubon Thanyachat CO Ltd


SAM RONG, UBONRATCHATHANI
Thailand
+66 9 189 0311

US SIC code(s)
Primary code : -

Trade description
The Company is a rice milling.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0345548000249

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Unqual
th THB th THB th THB
Local GAAP IFRS
AR
Income Statement
Operating Revenue (Turnover) 516,353 397,463 519,010 632,586
Sales 513,498 394,241 516,809 629,445
Costs of Goods Sold 462,572 357,405 459,511 570,800
Gross Profit 53,781 40,058 59,499 61,786
Other Operating Expenses 30,996 24,188 32,995 35,804
Operating P/L [=EBIT] 22,785 15,870 26,504 25,982
P/L for Period [=Net Income] 5,796 6,597 6,906 3,886

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 344,651 336,350 452,890 244,713
Inventory 336,430 313,768 451,548 243,973
Receivables 0 0 0 0
Other Current Assets 8,221 22,582 1,342 740
Fixed Assets 84,709 82,728 83,124 88,274
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 84,590 82,628 83,003 88,139
Other Fixed Assets 119 100 121 135
Total Assets 429,360 419,078 536,014 332,987

Current Liabilities 19,410 44,358 10,887 2,984


Loans 11,013 23,895 8,996 148
Payables 6,672 19,351 0 666
Other Current Liabilities 1,724 1,112 1,891 2,170
Non Current Liabilities 283,424 241,486 398,490 210,296
Shareholders Funds 126,526 133,233 126,637 119,707
Total Shareh. Funds & Liab. 429,359 419,077 536,014 332,987

Intensity Variables
Beginning Inventory 374,694 451,548 243,973 428,560
Net Stated Inventory 336,430 313,768 451,548 243,973
Average Inventory 355,562 382,658 347,761 336,267

Beginning Receivables 6,885 0 0 20,654


Net Accounts Receivables 0 0 0 0
Average Receivables 3,442 0 0 10,327

Beginning PPE 86,774 83,003 88,139 89,179


Net Property, Plant & Equipment 84,590 82,628 83,003 88,139
Average PPE 85,682 82,816 85,571 88,659

Beginning Payables 222 0 666 0


Trade Payables 6,672 19,351 0 666
Average Payables 3,447 9,676 333 333

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 4.62 4.16 5.38 4.28
Costs] (%)

Ratios

Qualif n.a. Unqual


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP IFRS
AR

Inventory / Operating revenue (Turnover) 0.963 0.670 0.532


Inventory / Sales 0.971 0.673 0.534
Inventory / Total Operating Costs 1.003 0.706 0.554
Inventory / Other Operating Expenses 15.820 10.540 9.392
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.016


Receivables / Sales 0.000 0.000 0.016
Receivables / Total Operating Costs 0.000 0.000 0.017
Receivables / Other Operating Expenses 0.000 0.000 0.288

Payables / Operating Revenue (Turnover) 0.024 0.001 0.001


Payables / Sales 0.025 0.001 0.001
Payables / Total Operating Costs 0.025 0.001 0.001
Payables / Other Operating Expenses 0.400 0.010 0.009
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.208 0.165 0.140


PPE / Sales 0.210 0.166 0.141
PPE / Total Operating Costs 0.217 0.174 0.146
PPE / Other Operating Expenses 3.424 2.593 2.476
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

632,586
629,445
570,800
61,786
35,804
25,982
3,886

n.a.

244,713
243,973
0
740
88,274
0
88,139
135
332,987

2,984
148
666
2,170
210,296
119,707
332,987

428,560
243,973
336,267

20,654
0
10,327

89,179
88,139
88,659

0
666
333

4.28

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.532
0.534
0.554
9.392
0.000

0.016
0.016
0.017
0.288

0.001
0.001
0.001
0.009
0.000

0.140
0.141
0.146
2.476
0.000
Udorn Permphol Company Limited

Consolidated accounts

Udorn Permphol Company Limited


UDONTHANI
Thailand
+66 042 130011

US SIC code(s)
Primary code : -

Trade description
The company is involved in Tapioca starch factory.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0415527000052

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 543,152 582,740 567,153 479,564
Sales 543,096 582,740 567,085 479,462
Costs of Goods Sold 528,041 566,598 553,701 463,824
Gross Profit 15,111 16,142 13,452 15,740
Other Operating Expenses 8,622 8,712 6,977 10,178
Operating P/L [=EBIT] 6,489 7,430 6,475 5,562
P/L for Period [=Net Income] 5,112 5,906 5,045 4,386

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 175,067 269,359 151,918 103,925
Inventory 170,995 263,508 149,269 100,207
Receivables 0 0 0 0
Other Current Assets 4,073 5,851 2,649 3,718
Fixed Assets 229,429 310,953 234,557 142,778
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 227,679 307,403 232,857 142,778
Other Fixed Assets 1,750 3,550 1,700 0
Total Assets 404,497 580,312 386,475 246,703

Current Liabilities 65,811 9,107 11,262 177,063


Loans 56,333 0 0 169,000
Payables 5,274 7,605 4,728 3,490
Other Current Liabilities 4,203 1,502 6,534 4,573
Non Current Liabilities 380 612 528 0
Shareholders Funds 338,306 570,592 374,685 69,640
Total Shareh. Funds & Liab. 404,496 580,311 386,475 246,703

Intensity Variables
Beginning Inventory 104,844 149,269 100,207 65,056
Net Stated Inventory 170,995 263,508 149,269 100,207
Average Inventory 137,919 206,389 124,738 82,632

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 165,374 232,857 142,778 120,486


Net Property, Plant & Equipment 227,679 307,403 232,857 142,778
Average PPE 196,527 270,130 187,818 131,632

Beginning Payables 2,811 4,728 3,490 215


Trade Payables 5,274 7,605 4,728 3,490
Average Payables 4,043 6,167 4,109 1,853

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.21 1.29 1.15 1.17
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.354 0.220 0.172


Inventory / Sales 0.354 0.220 0.172
Inventory / Total Operating Costs 0.359 0.222 0.174
Inventory / Other Operating Expenses 23.690 17.878 8.119
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.011 0.007 0.004


Payables / Sales 0.011 0.007 0.004
Payables / Total Operating Costs 0.011 0.007 0.004
Payables / Other Operating Expenses 0.708 0.589 0.182
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.464 0.331 0.274


PPE / Sales 0.464 0.331 0.275
PPE / Total Operating Costs 0.470 0.335 0.278
PPE / Other Operating Expenses 31.007 26.920 12.933
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

479,564
479,462
463,824
15,740
10,178
5,562
4,386

n.a.

103,925
100,207
0
3,718
142,778
0
142,778
0
246,703

177,063
169,000
3,490
4,573
0
69,640
246,703

65,056
100,207
82,632

0
0
0

120,486
142,778
131,632

215
3,490
1,853

1.17

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.172
0.172
0.174
8.119
0.000
0.000
0.000
0.000
0.000

0.004
0.004
0.004
0.182
0.000

0.274
0.275
0.278
12.933
0.000
United Flour Mill PCL

Unconsolidated accounts

United Flour Mill PCL


SAMPHANTHAWONGSE, BANGKOK
Thailand
+66 0
www.ufm.co.th

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
The Company is manufactures and distributes wheat flour and wheat bran.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0107537001935

Financial information before adjustments

Annual report/Unconsolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Unqual Unqual
th THB th THB th THB
IFRS IFRS
AR AR
Income Statement
Operating Revenue (Turnover) 4,354,848 4,365,573 4,402,598 4,296,372
Sales 4,314,850 4,329,859 4,374,226 4,240,464
Costs of Goods Sold 2,827,792 2,837,656 2,788,120 2,857,601
Gross Profit 1,527,055 1,527,917 1,614,478 1,438,771
Other Operating Expenses 246,122 249,976 245,444 242,947
Operating P/L [=EBIT] 1,280,933 1,277,941 1,369,034 1,195,824
P/L for Period [=Net Income] 1,047,573 1,036,121 1,137,532 969,067

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 5,184,877 5,877,662 5,227,709 4,449,260
Inventory 945,910 1,051,112 1,016,454 770,165
Receivables 249,419 226,798 265,151 256,308
Other Current Assets 3,989,548 4,599,752 3,946,104 3,422,787
Fixed Assets 2,669,831 2,909,313 2,533,515 2,566,665
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 2,389,999 2,620,508 2,242,895 2,306,593
Other Fixed Assets 279,832 288,805 290,620 260,072
Total Assets 7,854,708 8,786,975 7,761,224 7,015,925

Current Liabilities 305,877 279,012 315,989 322,630


Loans 0 0 0 0
Payables 68,440 58,268 65,538 81,515
Other Current Liabilities 237,437 220,744 250,451 241,115
Non Current Liabilities 322,861 380,627 293,448 294,509
Shareholders Funds 7,225,970 8,127,336 7,151,787 6,398,786
Total Shareh. Funds & Liab. 7,854,708 8,786,975 7,761,224 7,015,925

Intensity Variables
Beginning Inventory 821,291 1,016,454 770,165 677,255
Net Stated Inventory 945,910 1,051,112 1,016,454 770,165
Average Inventory 883,601 1,033,783 893,310 723,710

Beginning Receivables 402,424 265,151 256,308 685,813


Net Accounts Receivables 249,419 226,798 265,151 256,308
Average Receivables 325,922 245,975 260,730 471,061

Beginning PPE 2,303,570 2,242,895 2,306,593 2,361,222


Net Property, Plant & Equipment 2,389,999 2,620,508 2,242,895 2,306,593
Average PPE 2,346,784 2,431,702 2,274,744 2,333,908

Beginning Payables 72,020 65,538 81,515 69,006


Trade Payables 68,440 58,268 65,538 81,515
Average Payables 70,230 61,903 73,527 75,261

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 41.67 41.39 45.13 38.57
Costs] (%)

Ratios

Unqual Unqual
31/12/2018 31/12/2017
12 months 12 months
th THB th THB
IFRS IFRS
AR AR

Inventory / Operating revenue (Turnover) 0.237 0.203 0.168


Inventory / Sales 0.239 0.204 0.171
Inventory / Total Operating Costs 0.335 0.294 0.233
Inventory / Other Operating Expenses 4.136 3.640 2.979
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.056 0.059 0.110


Receivables / Sales 0.057 0.060 0.111
Receivables / Total Operating Costs 0.080 0.086 0.152
Receivables / Other Operating Expenses 0.984 1.062 1.939

Payables / Operating Revenue (Turnover) 0.014 0.017 0.018


Payables / Sales 0.014 0.017 0.018
Payables / Total Operating Costs 0.020 0.024 0.024
Payables / Other Operating Expenses 0.248 0.300 0.310
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.557 0.517 0.543


PPE / Sales 0.562 0.520 0.550
PPE / Total Operating Costs 0.788 0.750 0.753
PPE / Other Operating Expenses 9.728 9.268 9.607
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

4,296,372
4,240,464
2,857,601
1,438,771
242,947
1,195,824
969,067

n.a.

4,449,260
770,165
256,308
3,422,787
2,566,665
0
2,306,593
260,072
7,015,925

322,630
0
81,515
241,115
294,509
6,398,786
7,015,925

677,255
770,165
723,710

685,813
256,308
471,061

2,361,222
2,306,593
2,333,908

69,006
81,515
75,261

38.57

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.168
0.171
0.233
2.979
0.000

0.110
0.111
0.152
1.939

0.018
0.018
0.024
0.310
0.000

0.543
0.550
0.753
9.607
0.000
Uthai Produce CO Ltd

Consolidated accounts

Uthai Produce CO Ltd


SAMPHANTHAWONGSE, BANGKOK
Thailand
+66 2 236 6614
www.uthaiproduce.com

US SIC code(s)
Primary code : 2044 - Grain mill products

Trade description
The Company is an Exporters of rice.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0105525038021

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Unqual Unqual
th THB th THB th THB
IFRS IFRS
AR AR
Income Statement
Operating Revenue (Turnover) 3,779,646 4,396,586 3,810,679 3,131,672
Sales 3,748,386 4,321,071 3,807,052 3,117,034
Costs of Goods Sold 3,536,326 4,134,311 3,559,546 2,915,120
Gross Profit 243,320 262,275 251,133 216,552
Other Operating Expenses 203,778 210,396 212,575 188,364
Operating P/L [=EBIT] 39,542 51,879 38,558 28,188
P/L for Period [=Net Income] 23,005 30,367 22,404 16,245

Material Costs 3,536,326 4,134,311 3,559,546 2,915,120

Balance Sheet
Current Assets 1,518,451 1,938,953 1,502,940 1,113,460
Inventory 147,800 103,654 160,602 179,145
Receivables 1,036,167 1,075,546 1,154,965 877,990
Other Current Assets 334,484 759,753 187,373 56,325
Fixed Assets 80,080 73,773 79,001 87,467
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 80,064 73,756 78,985 87,451
Other Fixed Assets 16 17 16 16
Total Assets 1,598,531 2,012,726 1,581,941 1,200,927

Current Liabilities 519,882 906,364 505,947 147,336


Loans 380,000 750,000 270,000 120,000
Payables 122,631 136,940 218,156 12,797
Other Current Liabilities 17,251 19,424 17,791 14,539
Non Current Liabilities 0 0 0 0
Shareholders Funds 1,078,649 1,106,362 1,075,994 1,053,591
Total Shareh. Funds & Liab. 1,598,531 2,012,726 1,581,941 1,200,927

Intensity Variables
Beginning Inventory 290,474 160,602 179,145 531,676
Net Stated Inventory 147,800 103,654 160,602 179,145
Average Inventory 219,137 132,128 169,874 355,411

Beginning Receivables 1,002,728 1,154,965 877,990 975,229


Net Accounts Receivables 1,036,167 1,075,546 1,154,965 877,990
Average Receivables 1,019,448 1,115,256 1,016,478 926,610

Beginning PPE 85,761 78,985 87,451 90,846


Net Property, Plant & Equipment 80,064 73,756 78,985 87,451
Average PPE 82,912 76,371 83,218 89,149

Beginning Payables 82,145 218,156 12,797 15,481


Trade Payables 122,631 136,940 218,156 12,797
Average Payables 102,388 177,548 115,477 14,139

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.06 1.19 1.02 0.91
Costs] (%)

Ratios

Unqual Unqual
31/12/2018 31/12/2017
12 months 12 months
th THB th THB
IFRS IFRS
AR AR

Inventory / Operating revenue (Turnover) 0.030 0.045 0.113


Inventory / Sales 0.031 0.045 0.114
Inventory / Total Operating Costs 0.030 0.045 0.115
Inventory / Other Operating Expenses 0.628 0.799 1.887
Inventory / Other operating expenses cont. 0.628 0.799 1.887

Receivables / Operating Revenue (Turnover) 0.254 0.267 0.296


Receivables / Sales 0.258 0.267 0.297
Receivables / Total Operating Costs 0.257 0.269 0.299
Receivables / Other Operating Expenses 5.301 4.782 4.919

Payables / Operating Revenue (Turnover) 0.040 0.030 0.005


Payables / Sales 0.041 0.030 0.005
Payables / Total Operating Costs 0.041 0.031 0.005
Payables / Other Operating Expenses 0.844 0.543 0.075
Payables / Other operating expenses cont. 0.844 0.543 0.075

PPE / Operating Revenue (Turover) 0.017 0.022 0.028


PPE / Sales 0.018 0.022 0.029
PPE / Total Operating Costs 0.018 0.022 0.029
PPE / Other Operating Expenses 0.363 0.391 0.473
PPE / Other operating expenses cont. 0.363 0.391 0.473

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Unqual
th THB
IFRS
AR

3,131,672
3,117,034
2,915,120
216,552
188,364
28,188
16,245

2,915,120

1,113,460
179,145
877,990
56,325
87,467
0
87,451
16
1,200,927

147,336
120,000
12,797
14,539
0
1,053,591
1,200,927

531,676
179,145
355,411

975,229
877,990
926,610

90,846
87,451
89,149

15,481
12,797
14,139

0.91

Unqual
31/12/2016
12 months
th THB
IFRS
AR

0.113
0.114
0.115
1.887
1.887

0.296
0.297
0.299
4.919

0.005
0.005
0.005
0.075
0.075

0.028
0.029
0.029
0.473
0.473
V R A Cotton Mills Private Limited

Unconsolidated accounts

V R A Cotton Mills Private Limited


ABOHAR
India

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Engaged in the spinning and processing of cotton and other textile fibers [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN0009287973

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 1,258,773 963,283 1,113,470 1,699,565
Sales 1,249,634 962,238 1,105,231 1,681,434
Costs of Goods Sold 1,184,575 903,053 1,070,089 1,580,582
Gross Profit 74,198 60,229 43,382 118,983
Other Operating Expenses 68,930 62,475 54,101 90,214
Operating P/L [=EBIT] 5,268 -2,246 -10,720 28,769
P/L for Period [=Net Income] -14,375 -24,073 -27,280 8,227

Material Costs 1,248,201 1,003,121 1,165,214 1,576,268

Balance Sheet
Current Assets 648,493 814,527 703,765 427,188
Inventory 195,039 295,996 192,123 96,997
Receivables 365,050 484,930 292,681 317,539
Other Current Assets 88,405 33,601 218,961 12,652
Fixed Assets 22,601 18,744 22,693 26,366
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 17,822 16,754 18,248 18,463
Other Fixed Assets 4,779 1,991 4,444 7,903
Total Assets 671,094 833,272 726,458 453,554

Current Liabilities 508,787 699,278 564,787 262,296


Loans 450,725 567,962 546,420 237,794
Payables 55,580 130,549 17,857 18,335
Other Current Liabilities 2,481 767 511 6,166
Non Current Liabilities 2,681 553 2,657 4,833
Shareholders Funds 159,626 133,440 159,013 186,426
Total Shareh. Funds & Liab. 671,094 833,272 726,458 453,554

Intensity Variables
Beginning Inventory 133,344 192,123 96,997 110,912
Net Stated Inventory 195,039 295,996 192,123 96,997
Average Inventory 164,191 244,059 144,560 103,955

Beginning Receivables 298,963 292,681 317,539 286,668


Net Accounts Receivables 365,050 484,930 292,681 317,539
Average Receivables 332,006 388,806 305,110 302,103

Beginning PPE 18,564 18,248 18,463 18,983


Net Property, Plant & Equipment 17,822 16,754 18,248 18,463
Average PPE 18,193 17,501 18,355 18,723

Beginning Payables 17,602 17,857 18,335 16,613


Trade Payables 55,580 130,549 17,857 18,335
Average Payables 36,591 74,203 18,096 17,474

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 0.42 -0.23 -0.95 1.72
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.253 0.130 0.061


Inventory / Sales 0.254 0.131 0.062
Inventory / Total Operating Costs 0.253 0.129 0.062
Inventory / Other Operating Expenses 3.906 2.672 1.152
Inventory / Other operating expenses cont. -6.492 -3.524 1.100
Receivables / Operating Revenue (Turnover) 0.404 0.274 0.178
Receivables / Sales 0.404 0.276 0.180
Receivables / Total Operating Costs 0.403 0.271 0.181
Receivables / Other Operating Expenses 6.223 5.640 3.349

Payables / Operating Revenue (Turnover) 0.077 0.016 0.010


Payables / Sales 0.077 0.016 0.010
Payables / Total Operating Costs 0.077 0.016 0.010
Payables / Other Operating Expenses 1.188 0.334 0.194
Payables / Other operating expenses cont. -1.974 -0.441 0.185

PPE / Operating Revenue (Turover) 0.018 0.016 0.011


PPE / Sales 0.018 0.017 0.011
PPE / Total Operating Costs 0.018 0.016 0.011
PPE / Other Operating Expenses 0.280 0.339 0.208
PPE / Other operating expenses cont. -0.466 -0.447 0.198

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/03/2016
12 months

th INR
Local GAAP

1,699,565
1,681,434
1,580,582
118,983
90,214
28,769
8,227

1,576,268

427,188
96,997
317,539
12,652
26,366
0
18,463
7,903
453,554

262,296
237,794
18,335
6,166
4,833
186,426
453,554

110,912
96,997
103,955

286,668
317,539
302,103

18,983
18,463
18,723

16,613
18,335
17,474

1.72

31/03/2016
12 months
th INR
Local GAAP

0.061
0.062
0.062
1.152
1.100
0.178
0.180
0.181
3.349

0.010
0.010
0.010
0.194
0.185

0.011
0.011
0.011
0.208
0.198
Victory Commerce & Construction Joint Stock Company

Consolidated accounts

Victory Commerce & Construction Joint Stock Company


CAN THO
Vietnam
+84 21626255255
vic.cantho.com.vn

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Vocational education

Trade description (Original language)

Number of employees :10 (2018)

BvD ID number
VN1800530657

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 30,949,157 42,846,356 26,732,852 23,268,263
Sales 28,924,150 36,771,334 26,732,852 23,268,263
Costs of Goods Sold 4,865,329 2,222,948 -1,339,534 13,712,572
Gross Profit 26,083,828 40,623,408 28,072,386 9,555,691
Other Operating Expenses 22,836,810 34,096,207 23,533,906 10,880,318
Operating P/L [=EBIT] 3,247,018 6,527,201 4,538,480 -1,324,627
P/L for Period [=Net Income] 2,454,889 5,027,696 4,139,366 -1,802,396

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 7,336,453 7,337,993 8,298,203 6,373,162
Inventory 1,177,713 2,003,908 798,967 730,263
Receivables 908,699 213,465 848,550 1,664,082
Other Current Assets 5,250,041 5,120,620 6,650,686 3,978,817
Fixed Assets 58,333,230 55,785,718 54,854,501 64,359,470
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 43,310,813 55,785,718 54,854,501 19,292,221
Other Fixed Assets 15,022,416 0 0 45,067,249
Total Assets 65,669,682 63,123,711 63,152,704 70,732,632

Current Liabilities 32,341,113 38,752,932 44,856,161 13,414,245


Loans 1,640,000 0 0 4,920,000
Payables 343,687 106,838 359,486 564,736
Other Current Liabilities 30,357,426 38,646,094 44,496,675 7,929,509
Non Current Liabilities 0 0 0 0
Shareholders Funds 33,328,570 24,370,779 18,296,543 57,318,387
Total Shareh. Funds & Liab. 65,669,682 63,123,711 63,152,704 70,732,632

Intensity Variables
Beginning Inventory 742,303 798,967 730,263 697,678
Net Stated Inventory 1,177,713 2,003,908 798,967 730,263
Average Inventory 960,008 1,401,438 764,615 713,971

Beginning Receivables 837,544 848,550 1,664,082 0


Net Accounts Receivables 908,699 213,465 848,550 1,664,082
Average Receivables 873,122 531,008 1,256,316 832,041

Beginning PPE 46,179,745 54,854,501 19,292,221 64,392,512


Net Property, Plant & Equipment 43,310,813 55,785,718 54,854,501 19,292,221
Average PPE 44,745,279 55,320,110 37,073,361 41,842,367

Beginning Payables 569,301 359,486 564,736 783,681


Trade Payables 343,687 106,838 359,486 564,736
Average Payables 456,494 233,162 462,111 674,209

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 11.72 17.97 20.45 -5.39
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.033 0.029 0.031


Inventory / Sales 0.038 0.029 0.031
Inventory / Total Operating Costs 0.039 0.034 0.029
Inventory / Other Operating Expenses 0.041 0.032 0.066
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.012 0.047 0.036


Receivables / Sales 0.014 0.047 0.036
Receivables / Total Operating Costs 0.015 0.057 0.034
Receivables / Other Operating Expenses 0.016 0.053 0.076

Payables / Operating Revenue (Turnover) 0.005 0.017 0.029


Payables / Sales 0.006 0.017 0.029
Payables / Total Operating Costs 0.006 0.021 0.027
Payables / Other Operating Expenses 0.007 0.020 0.062
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 1.291 1.387 1.798


PPE / Sales 1.504 1.387 1.798
PPE / Total Operating Costs 1.523 1.670 1.701
PPE / Other Operating Expenses 1.622 1.575 3.846
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

23,268,263
23,268,263
13,712,572
9,555,691
10,880,318
-1,324,627
-1,802,396

n.a.

6,373,162
730,263
1,664,082
3,978,817
64,359,470
0
19,292,221
45,067,249
70,732,632

13,414,245
4,920,000
564,736
7,929,509
0
57,318,387
70,732,632

697,678
730,263
713,971

0
1,664,082
832,041

64,392,512
19,292,221
41,842,367

783,681
564,736
674,209

-5.39

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.031
0.031
0.029
0.066
0.000

0.036
0.036
0.034
0.076

0.029
0.029
0.027
0.062
0.000

1.798
1.798
1.701
3.846
0.000
Viet BAC Foods Agricultural Product Joint Stock Company

Consolidated accounts

Viet BAC Foods Agricultural Product Joint Stock Company


HA NOI
Vietnam
+84 2462939046

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of food

Trade description (Original language)

Number of employees :6 (2018)

BvD ID number
VN0107154242

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 0 0 0 0
Sales 0 0 0 0
Costs of Goods Sold 0 0 0 0
Gross Profit 0 0 0 0
Other Operating Expenses 1,833 2,000 2,000 1,500
Operating P/L [=EBIT] -1,833 -2,000 -2,000 -1,500
P/L for Period [=Net Income] -1,833 -2,000 -2,000 -1,500

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 1,796,500 1,794,500 1,796,500 1,798,500
Inventory 0 0 0 0
Receivables 0 0 0 0
Other Current Assets 1,796,500 1,794,500 1,796,500 1,798,500
Fixed Assets 0 0 0 0
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 0 0 0 0
Other Fixed Assets 0 0 0 0
Total Assets 1,796,500 1,794,500 1,796,500 1,798,500

Current Liabilities 0 0 0 0
Loans 0 0 0 0
Payables 0 0 0 0
Other Current Liabilities 0 0 0 0
Non Current Liabilities 0 0 0 0
Shareholders Funds 1,796,500 1,794,500 1,796,500 1,798,500
Total Shareh. Funds & Liab. 1,796,500 1,794,500 1,796,500 1,798,500

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 0 0 0 0
Average Inventory 0 0 0 0

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 0 0 0 0
Average PPE 0 0 0 0

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating n.s. n.s. n.s. n.s.
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.000
Inventory / Other Operating Expenses 0.000 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000


Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 0.000 0.000 0.000
PPE / Other Operating Expenses 0.000 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

0
0
0
0
1,500
-1,500
-1,500

n.a.

1,798,500
0
0
1,798,500
0
0
0
0
1,798,500

0
0
0
0
0
1,798,500
1,798,500

0
0
0

0
0
0

0
0
0

0
0
0

n.s.

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000
Viet Group Service Joint Stock Company

Consolidated accounts

Viet Group Service Joint Stock Company


HA NOI
Vietnam
+84 945969868

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Other building and industrial cleaning activities

Trade description (Original language)

Number of employees :50 (2018)

BvD ID number
VN0107450770

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 297,067 190,685 691,087 5,500
Sales 297,067 190,685 691,087 5,500
Costs of Goods Sold 208,231 151,891 467,436 3,130
Gross Profit 88,836 38,794 223,651 2,370
Other Operating Expenses 226,796 338,054 126,571 125,861
Operating P/L [=EBIT] -137,960 -299,260 97,080 -123,491
P/L for Period [=Net Income] -140,374 -305,999 96,576 -123,491

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 7,769,230 7,445,568 7,973,613 7,888,509
Inventory 237,634 376,050 331,035 5,818
Receivables 163,995 140,083 351,902 0
Other Current Assets 7,367,601 6,929,435 7,290,676 7,882,691
Fixed Assets 218,486 655,459 0 0
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 218,486 655,458 0 0
Other Fixed Assets 0 1 0 0
Total Assets 7,987,716 8,101,027 7,973,613 7,888,509

Current Liabilities 148,823 433,941 528 12,000


Loans 141,778 425,333 0 0
Payables 0 0 0 0
Other Current Liabilities 7,045 8,608 528 12,000
Non Current Liabilities 0 0 0 0
Shareholders Funds 7,838,893 7,667,086 7,973,085 7,876,509
Total Shareh. Funds & Liab. 7,987,716 8,101,027 7,973,613 7,888,509

Intensity Variables
Beginning Inventory 112,284 331,035 5,818 0
Net Stated Inventory 237,634 376,050 331,035 5,818
Average Inventory 175,929 353,543 168,427 5,818

Beginning Receivables 117,301 351,902 0 0


Net Accounts Receivables 163,995 140,083 351,902 0
Average Receivables 140,648 245,993 175,951 0

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 218,486 655,458 0 0
Average PPE 109,243 327,729 0 0

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -31.71 -61.08 16.34 -95.74
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 1.854 0.244 1.058


Inventory / Sales 1.854 0.244 1.058
Inventory / Total Operating Costs 0.722 0.284 0.045
Inventory / Other Operating Expenses 1.046 1.331 0.046
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 1.290 0.255 0.000


Receivables / Sales 1.290 0.255 0.000
Receivables / Total Operating Costs 0.502 0.296 0.000
Receivables / Other Operating Expenses 0.728 1.390 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 1.719 0.000 0.000


PPE / Sales 1.719 0.000 0.000
PPE / Total Operating Costs 0.669 0.000 0.000
PPE / Other Operating Expenses 0.969 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
7 months
Qualif n.a.
th VND
Local GAAP
MIN

5,500
5,500
3,130
2,370
125,861
-123,491
-123,491

n.a.

7,888,509
5,818
0
7,882,691
0
0
0
0
7,888,509

12,000
0
0
12,000
0
7,876,509
7,888,509

0
5,818
5,818

0
0
0

0
0
0

0
0
0

-95.74

Qualif n.a.
31/12/2016
7 months
th VND
Local GAAP
MIN

1.058
1.058
0.045
0.046
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000
Viet NAM TNT Development Joint Stock Company

Consolidated accounts

Viet NAM TNT Development Joint Stock Company


HA NOI
Vietnam
+84 986853661

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Retail sale of food stuff in specialized stores

Trade description (Original language)

Number of employees :10 (2018)

BvD ID number
VN0106678444

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 0 0 0 0
Sales 0 0 0 0
Costs of Goods Sold 0 0 0 0
Gross Profit 0 0 0 0
Other Operating Expenses 32,485 5,078 74,565 17,811
Operating P/L [=EBIT] -32,485 -5,078 -74,565 -17,811
P/L for Period [=Net Income] -32,449 -5,066 -74,561 -17,720

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 989,883 1,159,378 1,164,444 645,826
Inventory 38,964 69,742 47,149 0
Receivables 0 0 0 0
Other Current Assets 950,919 1,089,636 1,117,295 645,826
Fixed Assets 146,714 194,430 194,430 51,281
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 64,810 0 194,430 0
Other Fixed Assets 81,904 194,430 0 51,281
Total Assets 1,136,596 1,353,808 1,358,874 697,107

Current Liabilities 0 0 0 0
Loans 0 0 0 0
Payables 0 0 0 0
Other Current Liabilities 0 0 0 0
Non Current Liabilities 0 0 0 0
Shareholders Funds 1,136,596 1,353,808 1,358,874 697,107
Total Shareh. Funds & Liab. 1,136,596 1,353,808 1,358,874 697,107

Intensity Variables
Beginning Inventory 15,716 47,149 0 0
Net Stated Inventory 38,964 69,742 47,149 0
Average Inventory 27,340 58,446 23,575 0

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 64,810 194,430 0 0


Net Property, Plant & Equipment 64,810 0 194,430 0
Average PPE 64,810 97,215 97,215 0

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating n.s. n.s. n.s. n.s.
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 11.510 0.316 0.000
Inventory / Other Operating Expenses 11.510 0.316 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000


Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 19.144 1.304 0.000
PPE / Other Operating Expenses 19.144 1.304 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

0
0
0
0
17,811
-17,811
-17,720

n.a.

645,826
0
0
645,826
51,281
0
0
51,281
697,107

0
0
0
0
0
697,107
697,107

0
0
0

0
0
0

0
0
0

0
0
0

n.s.

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000
Viet NAM Trading Investment Promotion Joint Stock Company

Consolidated accounts

Viet NAM Trading Investment Promotion Joint Stock Company


HA NOI
Vietnam
+84 919179689

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of food

Trade description (Original language)

Number of employees :5 (2018)

BvD ID number
VN0106457244

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 1,337,334 0 0 4,012,001
Sales 1,337,333 0 0 4,012,000
Costs of Goods Sold 1,329,663 0 0 3,988,990
Gross Profit 7,670 0 0 23,011
Other Operating Expenses 9,143 2,000 2,000 23,430
Operating P/L [=EBIT] -1,473 -2,000 -2,000 -419
P/L for Period [=Net Income] -1,472 -2,000 -2,000 -417

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 9,794,052 9,791,385 9,795,385 9,795,385
Inventory 0 0 0 0
Receivables 0 0 0 0
Other Current Assets 9,794,052 9,791,385 9,795,385 9,795,385
Fixed Assets 0 0 0 0
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 0 0 0 0
Other Fixed Assets 0 0 0 0
Total Assets 9,794,052 9,791,385 9,795,385 9,795,385

Current Liabilities 0 0 0 0
Loans 0 0 0 0
Payables 0 0 0 0
Other Current Liabilities 0 0 0 0
Non Current Liabilities 0 0 0 0
Shareholders Funds 9,794,052 9,791,385 9,795,385 9,795,385
Total Shareh. Funds & Liab. 9,794,052 9,791,385 9,795,385 9,795,385

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 0 0 0 0
Average Inventory 0 0 0 0

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 0 0 0 0
Average PPE 0 0 0 0

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -0.11 n.s. n.s. -0.01
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.000
Inventory / Other Operating Expenses 0.000 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000


Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 0.000 0.000 0.000
PPE / Other Operating Expenses 0.000 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

4,012,001
4,012,000
3,988,990
23,011
23,430
-419
-417

n.a.

9,795,385
0
0
9,795,385
0
0
0
0
9,795,385

0
0
0
0
0
9,795,385
9,795,385

0
0
0

0
0
0

0
0
0

0
0
0

-0.01

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000
Viet Nhat Chaku Chaku Food Joint Stock Company

Consolidated accounts

Viet Nhat Chaku Chaku Food Joint Stock Company


HA NOI
Vietnam
+84 2433102999

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Manufacture of cocoa, chocolate and sugar confectionery

Trade description (Original language)

Number of employees :20 (2018)

BvD ID number
VN0106809922

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 2,064,668 3,957,392 1,279,983 956,629
Sales 2,064,668 3,957,391 1,279,983 956,629
Costs of Goods Sold 1,899,932 3,253,234 1,136,287 1,310,275
Gross Profit 164,736 704,158 143,696 -353,646
Other Operating Expenses 311,540 445,435 315,003 174,182
Operating P/L [=EBIT] -146,804 258,723 -171,307 -527,828
P/L for Period [=Net Income] -233,825 53,114 -228,692 -525,897

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 14,650,664 16,600,936 14,775,940 12,575,117
Inventory 991,127 1,614,341 1,037,596 321,445
Receivables 145,713 323,509 113,629 0
Other Current Assets 13,513,824 14,663,086 13,624,715 12,253,672
Fixed Assets 2,827,525 2,405,745 3,264,949 2,811,881
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 2,800,708 2,405,745 3,198,602 2,797,776
Other Fixed Assets 26,817 0 66,347 14,105
Total Assets 17,478,189 19,006,681 18,040,889 15,386,998

Current Liabilities 2,126,221 3,878,435 2,444,645 55,582


Loans 1,625,348 2,891,045 1,985,000 0
Payables 320,313 908,566 1,791 50,582
Other Current Liabilities 180,559 78,824 457,854 5,000
Non Current Liabilities 173,704 0 521,112 1
Shareholders Funds 15,178,264 15,128,246 15,075,132 15,331,415
Total Shareh. Funds & Liab. 17,478,189 19,006,681 18,040,889 15,386,998

Intensity Variables
Beginning Inventory 585,666 1,037,596 321,445 397,957
Net Stated Inventory 991,127 1,614,341 1,037,596 321,445
Average Inventory 788,397 1,325,969 679,521 359,701

Beginning Receivables 37,876 113,629 0 0


Net Accounts Receivables 145,713 323,509 113,629 0
Average Receivables 91,795 218,569 56,815 0

Beginning PPE 2,996,723 3,198,602 2,797,776 2,993,791


Net Property, Plant & Equipment 2,800,708 2,405,745 3,198,602 2,797,776
Average PPE 2,898,715 2,802,174 2,998,189 2,895,784

Beginning Payables 17,458 1,791 50,582 0


Trade Payables 320,313 908,566 1,791 50,582
Average Payables 168,885 455,179 26,187 25,291

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -6.64 7.00 -11.80 -35.56
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.335 0.531 0.376


Inventory / Sales 0.335 0.531 0.376
Inventory / Total Operating Costs 0.358 0.468 0.242
Inventory / Other Operating Expenses 2.977 2.157 2.065
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.055 0.044 0.000


Receivables / Sales 0.055 0.044 0.000
Receivables / Total Operating Costs 0.059 0.039 0.000
Receivables / Other Operating Expenses 0.491 0.180 0.000

Payables / Operating Revenue (Turnover) 0.115 0.020 0.026


Payables / Sales 0.115 0.020 0.026
Payables / Total Operating Costs 0.123 0.018 0.017
Payables / Other Operating Expenses 1.022 0.083 0.145
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.708 2.342 3.027


PPE / Sales 0.708 2.342 3.027
PPE / Total Operating Costs 0.758 2.066 1.951
PPE / Other Operating Expenses 6.291 9.518 16.625
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

956,629
956,629
1,310,275
-353,646
174,182
-527,828
-525,897

n.a.

12,575,117
321,445
0
12,253,672
2,811,881
0
2,797,776
14,105
15,386,998

55,582
0
50,582
5,000
1
15,331,415
15,386,998

397,957
321,445
359,701

0
0
0

2,993,791
2,797,776
2,895,784

0
50,582
25,291

-35.56

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.376
0.376
0.242
2.065
0.000

0.000
0.000
0.000
0.000

0.026
0.026
0.017
0.145
0.000

3.027
3.027
1.951
16.625
0.000
Viet Thanh Food Processing And Trading Joint Stock Company

Consolidated accounts

Viet Thanh Food Processing And Trading Joint Stock Company


CAN THO
Vietnam
+84 2926277776

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of rice

Trade description (Original language)

Number of employees :5 (2018)

BvD ID number
VN1801041497

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 343,982,957 301,358,122 363,391,043 367,199,705
Sales 343,982,957 301,358,122 363,391,043 367,199,705
Costs of Goods Sold 337,632,895 291,446,818 367,447,964 354,003,904
Gross Profit 6,350,061 9,911,304 -4,056,921 13,195,801
Other Operating Expenses 11,103,952 8,991,250 12,648,596 11,672,010
Operating P/L [=EBIT] -4,753,891 920,054 -16,705,517 1,523,791
P/L for Period [=Net Income] 95,323 57,758 -23,516 251,727

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 126,901,012 79,273,437 86,770,312 214,659,288
Inventory 88,186,434 57,344,432 44,261,183 162,953,688
Receivables 33,551,983 20,939,429 36,733,911 42,982,610
Other Current Assets 5,162,595 989,576 5,775,218 8,722,990
Fixed Assets 31,876,958 33,729,364 45,106,101 16,795,408
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 12,543,625 5,729,364 15,106,102 16,795,408
Other Fixed Assets 19,333,333 28,000,000 29,999,999 0
Total Assets 158,777,970 113,002,801 131,876,413 231,454,696

Current Liabilities 79,574,766 27,601,116 55,654,251 155,468,930


Loans 39,370,513 0 0 118,111,540
Payables 33,019,246 6,046,097 55,654,251 37,357,390
Other Current Liabilities 7,185,006 21,555,019 0 0
Non Current Liabilities 0 0 -1 0
Shareholders Funds 79,203,205 85,401,685 76,222,163 75,985,766
Total Shareh. Funds & Liab. 158,777,970 113,002,801 131,876,413 231,454,696

Intensity Variables
Beginning Inventory 85,226,834 44,261,183 162,953,688 48,465,630
Net Stated Inventory 88,186,434 57,344,432 44,261,183 162,953,688
Average Inventory 86,706,634 50,802,808 103,607,436 105,709,659

Beginning Receivables 31,178,379 36,733,911 42,982,610 13,818,616


Net Accounts Receivables 33,551,983 20,939,429 36,733,911 42,982,610
Average Receivables 32,365,181 28,836,670 39,858,261 28,400,613

Beginning PPE 25,263,675 15,106,102 16,795,408 43,889,514


Net Property, Plant & Equipment 12,543,625 5,729,364 15,106,102 16,795,408
Average PPE 18,903,650 10,417,733 15,950,755 30,342,461

Beginning Payables 40,262,344 55,654,251 37,357,390 27,775,391


Trade Payables 33,019,246 6,046,097 55,654,251 37,357,390
Average Payables 36,640,795 30,850,174 46,505,821 32,566,391

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -1.36 0.31 -4.40 0.42
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.169 0.285 0.288


Inventory / Sales 0.169 0.285 0.288
Inventory / Total Operating Costs 0.169 0.273 0.289
Inventory / Other Operating Expenses 5.650 8.191 9.057
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.096 0.110 0.077


Receivables / Sales 0.096 0.110 0.077
Receivables / Total Operating Costs 0.096 0.105 0.078
Receivables / Other Operating Expenses 3.207 3.151 2.433

Payables / Operating Revenue (Turnover) 0.102 0.128 0.089


Payables / Sales 0.102 0.128 0.089
Payables / Total Operating Costs 0.103 0.122 0.089
Payables / Other Operating Expenses 3.431 3.677 2.790
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.035 0.044 0.083


PPE / Sales 0.035 0.044 0.083
PPE / Total Operating Costs 0.035 0.042 0.083
PPE / Other Operating Expenses 1.159 1.261 2.600
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

367,199,705
367,199,705
354,003,904
13,195,801
11,672,010
1,523,791
251,727

n.a.

214,659,288
162,953,688
42,982,610
8,722,990
16,795,408
0
16,795,408
0
231,454,696

155,468,930
118,111,540
37,357,390
0
0
75,985,766
231,454,696

48,465,630
162,953,688
105,709,659

13,818,616
42,982,610
28,400,613

43,889,514
16,795,408
30,342,461

27,775,391
37,357,390
32,566,391

0.42

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.288
0.288
0.289
9.057
0.000

0.077
0.077
0.078
2.433

0.089
0.089
0.089
2.790
0.000

0.083
0.083
0.083
2.600
0.000
Vietmac Foods Joint Stock Company

Consolidated accounts

Vietmac Foods Joint Stock Company


HA NOI
Vietnam
+84 836381080
vietmac.com.vn

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Manufacture of prepared meals and dishes

Trade description (Original language)

Number of employees :5 (2018)

BvD ID number
VN0104964471

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 466,591 1,365,684 34,089 0
Sales 466,591 1,365,684 34,089 0
Costs of Goods Sold 710,455 2,106,509 24,855 0
Gross Profit -243,864 -740,825 9,234 0
Other Operating Expenses 1,465,380 2,529,938 1,672,462 193,740
Operating P/L [=EBIT] -1,709,244 -3,270,763 -1,663,228 -193,740
P/L for Period [=Net Income] -1,687,950 -3,253,978 -1,616,652 -193,221

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 2,844,959 2,543,371 1,954,353 4,037,152
Inventory 358,332 957,381 117,615 0
Receivables 91,683 275,050 0 0
Other Current Assets 2,394,943 1,310,940 1,836,738 4,037,152
Fixed Assets 3,267,137 3,718,003 4,477,236 1,606,172
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 1,999,278 0 4,477,236 1,520,599
Other Fixed Assets 1,267,859 3,718,003 0 85,573
Total Assets 6,112,096 6,261,374 6,431,589 5,643,324

Current Liabilities 3,731,026 5,137,371 6,055,706 0


Loans 0 0 0 0
Payables 19,749 59,246 0 0
Other Current Liabilities 3,711,277 5,078,125 6,055,706 0
Non Current Liabilities 2,084,085 0 0 6,252,255
Shareholders Funds 296,985 1,124,003 375,883 -608,931
Total Shareh. Funds & Liab. 6,112,096 6,261,374 6,431,589 5,643,324

Intensity Variables
Beginning Inventory 39,205 117,615 0 0
Net Stated Inventory 358,332 957,381 117,615 0
Average Inventory 198,769 537,498 58,808 0

Beginning Receivables 0 0 0 0
Net Accounts Receivables 91,683 275,050 0 0
Average Receivables 45,842 137,525 0 0

Beginning PPE 2,506,145 4,477,236 1,520,599 1,520,599


Net Property, Plant & Equipment 1,999,278 0 4,477,236 1,520,599
Average PPE 2,252,712 2,238,618 2,998,918 1,520,599

Beginning Payables 0 0 0 0
Trade Payables 19,749 59,246 0 0
Average Payables 9,874 29,623 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -78.56 -70.54 -97.99 n.s.
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.394 1.725 0.000


Inventory / Sales 0.394 1.725 0.000
Inventory / Total Operating Costs 0.116 0.035 0.000
Inventory / Other Operating Expenses 0.212 0.035 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.101 0.000 0.000


Receivables / Sales 0.101 0.000 0.000
Receivables / Total Operating Costs 0.030 0.000 0.000
Receivables / Other Operating Expenses 0.054 0.000 0.000

Payables / Operating Revenue (Turnover) 0.022 0.000 0.000


Payables / Sales 0.022 0.000 0.000
Payables / Total Operating Costs 0.006 0.000 0.000
Payables / Other Operating Expenses 0.012 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 1.639 87.973 0.000


PPE / Sales 1.639 87.973 0.000
PPE / Total Operating Costs 0.483 1.767 7.849
PPE / Other Operating Expenses 0.885 1.793 7.849
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

0
0
0
0
193,740
-193,740
-193,221

n.a.

4,037,152
0
0
4,037,152
1,606,172
0
1,520,599
85,573
5,643,324

0
0
0
0
6,252,255
-608,931
5,643,324

0
0
0

0
0
0

1,520,599
1,520,599
1,520,599

0
0
0

n.s.

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.000
0.000
7.849
7.849
0.000
Vietnam Agricultural Products Processing And Import Export Joint Stock Company

Consolidated accounts

Vietnam Agricultural Products Processing And Import Export Joint Stock Company
HUNG YEN
Vietnam
+84 982310204

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of agricultural raw materials (except wood, bamboo) and live animals

Trade description (Original language)

Number of employees :15 (2018)

BvD ID number
VN0900514671

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 345,108,609 328,262,635 312,634,421 394,428,770
Sales 345,108,609 328,262,635 312,634,421 394,428,770
Costs of Goods Sold 329,261,195 311,970,498 299,001,519 376,811,568
Gross Profit 15,847,414 16,292,137 13,632,902 17,617,202
Other Operating Expenses 12,195,480 10,892,444 11,404,788 14,289,208
Operating P/L [=EBIT] 3,651,934 5,399,693 2,228,114 3,327,994
P/L for Period [=Net Income] 114,644 1,846,347 -1,083,260 -419,155

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 67,519,461 65,361,586 59,436,153 77,760,645
Inventory 42,995,307 43,219,742 41,027,013 44,739,165
Receivables 14,429,453 12,117,687 9,704,964 21,465,709
Other Current Assets 10,094,701 10,024,157 8,704,176 11,555,771
Fixed Assets 13,174,451 12,693,989 14,044,383 12,784,981
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 13,174,451 12,693,989 14,044,383 12,784,981
Other Fixed Assets 0 0 0 0
Total Assets 80,693,912 78,055,575 73,480,536 90,545,626

Current Liabilities 64,421,742 60,959,082 58,161,902 74,144,243


Loans 0 0 0 0
Payables 11,451,119 12,155,258 9,366,373 12,831,727
Other Current Liabilities 52,970,623 48,803,824 48,795,529 61,312,516
Non Current Liabilities 0 0 0 0
Shareholders Funds 16,272,170 17,096,493 15,318,634 16,401,383
Total Shareh. Funds & Liab. 80,693,912 78,055,575 73,480,536 90,545,626

Intensity Variables
Beginning Inventory 43,219,918 41,027,013 44,739,165 43,893,575
Net Stated Inventory 42,995,307 43,219,742 41,027,013 44,739,165
Average Inventory 43,107,612 42,123,378 42,883,089 44,316,370

Beginning Receivables 15,966,364 9,704,964 21,465,709 16,728,418


Net Accounts Receivables 14,429,453 12,117,687 9,704,964 21,465,709
Average Receivables 15,197,909 10,911,326 15,585,337 19,097,064

Beginning PPE 13,604,399 14,044,383 12,784,981 13,983,833


Net Property, Plant & Equipment 13,174,451 12,693,989 14,044,383 12,784,981
Average PPE 13,389,425 13,369,186 13,414,682 13,384,407

Beginning Payables 10,443,685 9,366,373 12,831,727 9,132,955


Trade Payables 11,451,119 12,155,258 9,366,373 12,831,727
Average Payables 10,947,402 10,760,816 11,099,050 10,982,341

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.07 1.67 0.72 0.85
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.128 0.137 0.112


Inventory / Sales 0.128 0.137 0.112
Inventory / Total Operating Costs 0.130 0.138 0.113
Inventory / Other Operating Expenses 3.867 3.760 3.101
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.033 0.050 0.048


Receivables / Sales 0.033 0.050 0.048
Receivables / Total Operating Costs 0.034 0.050 0.049
Receivables / Other Operating Expenses 1.002 1.367 1.336

Payables / Operating Revenue (Turnover) 0.033 0.036 0.028


Payables / Sales 0.033 0.036 0.028
Payables / Total Operating Costs 0.033 0.036 0.028
Payables / Other Operating Expenses 0.988 0.973 0.769
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.041 0.043 0.034


PPE / Sales 0.041 0.043 0.034
PPE / Total Operating Costs 0.041 0.043 0.034
PPE / Other Operating Expenses 1.227 1.176 0.937
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


animals

31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

394,428,770
394,428,770
376,811,568
17,617,202
14,289,208
3,327,994
-419,155

n.a.

77,760,645
44,739,165
21,465,709
11,555,771
12,784,981
0
12,784,981
0
90,545,626

74,144,243
0
12,831,727
61,312,516
0
16,401,383
90,545,626

43,893,575
44,739,165
44,316,370

16,728,418
21,465,709
19,097,064

13,983,833
12,784,981
13,384,407

9,132,955
12,831,727
10,982,341

0.85

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.112
0.112
0.113
3.101
0.000

0.048
0.048
0.049
1.336

0.028
0.028
0.028
0.769
0.000

0.034
0.034
0.034
0.937
0.000
Vietnam Hasu Logistics And Trading Joint Stock Company

Consolidated accounts

Vietnam Hasu Logistics And Trading Joint Stock Company


HA NOI
Vietnam
+84 2438848686

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Freight transport by road

Trade description (Original language)

Number of employees :6 (2018)

BvD ID number
VN0106719651

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 6,727,248 170,500 13,957,261 6,053,983
Sales 6,727,248 170,500 13,957,261 6,053,983
Costs of Goods Sold 6,663,467 271,050 13,884,551 5,834,801
Gross Profit 63,781 -100,550 72,710 219,182
Other Operating Expenses 364,131 238,669 428,398 425,327
Operating P/L [=EBIT] -300,351 -339,219 -355,688 -206,145
P/L for Period [=Net Income] -322,128 -342,069 -301,042 -323,272

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 1,409,742 520,118 928,122 2,780,986
Inventory 264,358 78,401 349,451 365,223
Receivables 832,561 121,443 112,443 2,263,796
Other Current Assets 312,823 320,274 466,228 151,967
Fixed Assets 67,127 0 0 201,382
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 0 0 0 0
Other Fixed Assets 67,127 0 0 201,382
Total Assets 1,476,869 520,118 928,122 2,982,368

Current Liabilities 638,363 10,005 75,940 1,829,143


Loans 0 0 0 0
Payables 612,223 0 59,400 1,777,270
Other Current Liabilities 26,139 10,005 16,540 51,873
Non Current Liabilities 0 0 0 0
Shareholders Funds 838,507 510,113 852,182 1,153,225
Total Shareh. Funds & Liab. 1,476,869 520,118 928,122 2,982,368

Intensity Variables
Beginning Inventory 241,065 349,451 365,223 8,521
Net Stated Inventory 264,358 78,401 349,451 365,223
Average Inventory 252,712 213,926 357,337 186,872

Beginning Receivables 1,387,758 112,443 2,263,796 1,787,035


Net Accounts Receivables 832,561 121,443 112,443 2,263,796
Average Receivables 1,110,159 116,943 1,188,120 2,025,416

Beginning PPE 379,944 0 0 1,139,832


Net Property, Plant & Equipment 0 0 0 0
Average PPE 189,972 0 0 569,916

Beginning Payables 1,167,489 59,400 1,777,270 1,665,797


Trade Payables 612,223 0 59,400 1,777,270
Average Payables 889,856 29,700 918,335 1,721,534

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -4.27 -66.55 -2.49 -3.29
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 1.255 0.026 0.031


Inventory / Sales 1.255 0.026 0.031
Inventory / Total Operating Costs 0.420 0.025 0.030
Inventory / Other Operating Expenses 0.896 0.834 0.439
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.686 0.085 0.335


Receivables / Sales 0.686 0.085 0.335
Receivables / Total Operating Costs 0.229 0.083 0.324
Receivables / Other Operating Expenses 0.490 2.773 4.762

Payables / Operating Revenue (Turnover) 0.174 0.066 0.284


Payables / Sales 0.174 0.066 0.284
Payables / Total Operating Costs 0.058 0.064 0.275
Payables / Other Operating Expenses 0.124 2.144 4.048
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.094


PPE / Sales 0.000 0.000 0.094
PPE / Total Operating Costs 0.000 0.000 0.091
PPE / Other Operating Expenses 0.000 0.000 1.340
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

6,053,983
6,053,983
5,834,801
219,182
425,327
-206,145
-323,272

n.a.

2,780,986
365,223
2,263,796
151,967
201,382
0
0
201,382
2,982,368

1,829,143
0
1,777,270
51,873
0
1,153,225
2,982,368

8,521
365,223
186,872

1,787,035
2,263,796
2,025,416

1,139,832
0
569,916

1,665,797
1,777,270
1,721,534

-3.29

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.031
0.031
0.030
0.439
0.000

0.335
0.335
0.324
4.762

0.284
0.284
0.275
4.048
0.000

0.094
0.094
0.091
1.340
0.000
Viksit Engineering Ltd

Unconsolidated accounts

Viksit Engineering Ltd


MUMBAI CITY
India

www.viksit.in

US SIC code(s)
Primary code : 5154 - Farm-product raw materials wholesale dealing in

Trade description
Viksit Engineering Ltd. is engaged in manufacturing and trading of grams, chick peas, plam oil and yellow peas. Operations and
Branches: At the address, 20, Johari Palace 51, M.G.Road, Indore, 452001, Madhya Pradesh, India, the company maintains its
administrative office. At the address, A-9/2, MIDC Taloja Industrial Estate, Taloja, Raigad, 410208, Maharashtra, India, the
company maintains its registered office.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
IN34160FI

Financial information before adjustments

Local registry filing/Unconsolidated average 31/03/2018 31/03/2017


12 months 12 months 12 months
Weighted
th INR th INR th INR
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 3,121,695 5,989,023 932,605 2,443,458
Sales 3,092,101 5,986,936 932,001 2,357,365
Costs of Goods Sold 3,088,125 5,981,235 928,612 2,354,530
Gross Profit 33,570 7,788 3,993 88,928
Other Operating Expenses 2,493 2,836 2,276 2,367
Operating P/L [=EBIT] 31,077 4,953 1,718 86,561
P/L for Period [=Net Income] 19,044 2,961 544 53,626

Material Costs 5,981,235 5,981,235 n.a. n.a.

Balance Sheet
Current Assets 126,993 184,679 81,725 114,574
Inventory 0 0 0 0
Receivables 80,383 87,834 53,141 100,172
Other Current Assets 46,610 96,845 28,584 14,402
Fixed Assets 214,972 338,776 178,271 127,869
Intangible Fixed Assets 2 0 3 3
Tangible Fixed Assets 2,651 2,558 2,985 2,409
Other Fixed Assets 212,319 336,219 175,283 125,456
Total Assets 341,965 523,456 259,996 242,443

Current Liabilities 25,710 29,359 3,048 44,724


Loans 0 0 0 0
Payables 0 0 0 0
Other Current Liabilities 25,710 29,359 3,048 44,724
Non Current Liabilities 188,982 364,669 130,482 71,797
Shareholders Funds 127,272 129,428 126,467 125,923
Total Shareh. Funds & Liab. 341,965 523,456 259,996 242,443

Intensity Variables
Beginning Inventory 330 0 0 990
Net Stated Inventory 0 0 0 0
Average Inventory 165 0 0 495

Beginning Receivables 55,919 53,141 100,172 14,443


Net Accounts Receivables 80,383 87,834 53,141 100,172
Average Receivables 68,151 70,488 76,657 57,308

Beginning PPE 6,448 2,985 2,409 13,951


Net Property, Plant & Equipment 2,651 2,558 2,985 2,409
Average PPE 4,549 2,771 2,697 8,180

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 1.01 0.08 0.18 3.67
Costs] (%)

Ratios

31/03/2018 31/03/2017
12 months 12 months
th INR th INR
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.000
Inventory / Other Operating Expenses 0.000 0.000 0.209
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.012 0.082 0.023


Receivables / Sales 0.012 0.082 0.024
Receivables / Total Operating Costs 0.012 0.082 0.024
Receivables / Other Operating Expenses 24.857 33.688 24.208

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.003 0.003


PPE / Sales 0.000 0.003 0.003
PPE / Total Operating Costs 0.000 0.003 0.003
PPE / Other Operating Expenses 0.977 1.185 3.455
PPE / Other operating expenses cont. 0.977 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


yellow peas. Operations and
the company maintains its
Maharashtra, India, the

31/03/2016
12 months

th INR
Local GAAP

2,443,458
2,357,365
2,354,530
88,928
2,367
86,561
53,626

n.a.

114,574
0
100,172
14,402
127,869
3
2,409
125,456
242,443

44,724
0
0
44,724
71,797
125,923
242,443

990
0
495

14,443
100,172
57,308

13,951
2,409
8,180

0
0
0

3.67

31/03/2016
12 months
th INR
Local GAAP

0.000
0.000
0.000
0.209
0.000

0.023
0.024
0.024
24.208

0.000
0.000
0.000
0.000
0.000

0.003
0.003
0.003
3.455
0.000
Vinh Long Import Export Joint Stock Company

Consolidated accounts

Vinh Long Import Export Joint Stock Company


VINH LONG
Vietnam
+84 20703823618
imexcuulong.vn

US SIC code(s)
Primary code : -

Trade description
The scope of business: Specialist sales of food, agriculture raw materials, agricultural products processing (broken, bran, ....)
Agricultural machinery; Milling grain, polished rice, Business of real estate for rent, land, warehouse; investment in infrastructure
and industrial business; agent; inland waterway transport; Training and testing of drivers and motor vehicle registration.

Trade description (Original language)

Number of employees :90 (2018)

BvD ID number
VN1500171478

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 52,624,646 23,191,946 38,593,212 96,088,779
Sales 52,624,645 23,191,946 38,593,211 96,088,779
Costs of Goods Sold 47,069,000 19,085,687 31,902,917 90,218,396
Gross Profit 5,555,646 4,106,259 6,690,295 5,870,383
Other Operating Expenses 10,843,819 8,766,704 10,665,269 13,099,484
Operating P/L [=EBIT] -5,288,173 -4,660,445 -3,974,974 -7,229,101
P/L for Period [=Net Income] -32,959,085 -38,869,863 -13,686,848 -46,320,544

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 24,450,025 19,200,387 17,125,498 37,024,189
Inventory 16,992,272 16,409,743 14,267,277 20,299,795
Receivables -208,424,657 -207,972,225 -209,112,979 -208,188,767
Other Current Assets 215,882,410 210,762,869 211,971,200 224,913,161
Fixed Assets 181,418,452 153,807,872 194,591,335 195,856,149
Intangible Fixed Assets 82,735,048 68,482,192 89,599,303 90,123,649
Tangible Fixed Assets 23,272,496 10,388,020 28,308,625 31,120,842
Other Fixed Assets 75,410,908 74,937,660 76,683,407 74,611,658
Total Assets 205,868,477 173,008,259 211,716,833 232,880,338

Current Liabilities 477,102,372 495,070,175 463,810,844 472,426,096


Loans 360,102,656 342,132,210 359,087,879 379,087,879
Payables 81,745 177,355 41,204 26,675
Other Current Liabilities 116,917,971 152,760,610 104,681,761 93,311,542
Non Current Liabilities 6,945,489 276,298 10,483,170 10,077,000
Shareholders Funds -278,179,384 -322,338,214 -262,577,181 -249,622,758
Total Shareh. Funds & Liab. 205,868,477 173,008,259 211,716,833 232,880,338

Intensity Variables
Beginning Inventory 24,565,947 14,267,277 20,299,795 39,130,769
Net Stated Inventory 16,992,272 16,409,743 14,267,277 20,299,795
Average Inventory 20,779,109 15,338,510 17,283,536 29,715,282

Beginning Receivables -208,164,512 -209,112,979 -208,188,767 -207,191,791


Net Accounts Receivables -208,424,657 -207,972,225 -209,112,979 -208,188,767
Average Receivables -208,294,585 -208,542,602 -208,650,873 -207,690,279

Beginning PPE 51,301,175 28,308,625 31,120,842 94,474,059


Net Property, Plant & Equipment 23,272,496 10,388,020 28,308,625 31,120,842
Average PPE 37,286,836 19,348,323 29,714,734 62,797,451

Beginning Payables 3,055,040 41,204 26,675 9,097,242


Trade Payables 81,745 177,355 41,204 26,675
Average Payables 1,568,393 109,280 33,940 4,561,959

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -9.13 -16.73 -9.34 -7.00
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN
Inventory / Operating revenue (Turnover) 0.661 0.448 0.309
Inventory / Sales 0.661 0.448 0.309
Inventory / Total Operating Costs 0.551 0.406 0.288
Inventory / Other Operating Expenses 1.750 1.621 2.268
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) -8.992 -5.406 -2.161


Receivables / Sales -8.992 -5.406 -2.161
Receivables / Total Operating Costs -7.487 -4.902 -2.010
Receivables / Other Operating Expenses -23.788 -19.564 -15.855

Payables / Operating Revenue (Turnover) 0.005 0.001 0.047


Payables / Sales 0.005 0.001 0.047
Payables / Total Operating Costs 0.004 0.001 0.044
Payables / Other Operating Expenses 0.012 0.003 0.348
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.834 0.770 0.654


PPE / Sales 0.834 0.770 0.654
PPE / Total Operating Costs 0.695 0.698 0.608
PPE / Other Operating Expenses 2.207 2.786 4.794
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


essing (broken, bran, ....)
; investment in infrastructure
r vehicle registration.

31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

96,088,779
96,088,779
90,218,396
5,870,383
13,099,484
-7,229,101
-46,320,544

n.a.
37,024,189
20,299,795
-208,188,767
224,913,161
195,856,149
90,123,649
31,120,842
74,611,658
232,880,338

472,426,096
379,087,879
26,675
93,311,542
10,077,000
-249,622,758
232,880,338

39,130,769
20,299,795
29,715,282

-207,191,791
-208,188,767
-207,690,279

94,474,059
31,120,842
62,797,451

9,097,242
26,675
4,561,959

-7.00

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN
0.309
0.309
0.288
2.268
0.000

-2.161
-2.161
-2.010
-15.855

0.047
0.047
0.044
0.348
0.000

0.654
0.654
0.608
4.794
0.000
Vinh PHU Construction Investment And Trading Joint Stock Company

Consolidated accounts

Vinh PHU Construction Investment And Trading Joint Stock Company


HO CHI MINH
Vietnam
+84 938678779

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Architectural and engineering activities and related technical consultancy

Trade description (Original language)

Number of employees :3 (2018)

BvD ID number
VN0305032077

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 1,032,970 0 1,012,475 2,086,434
Sales 1,032,970 0 1,012,475 2,086,434
Costs of Goods Sold 146,016 0 0 438,047
Gross Profit 886,954 0 1,012,475 1,648,387
Other Operating Expenses 617,264 10,660 907,116 934,017
Operating P/L [=EBIT] 269,690 -10,660 105,359 714,370
P/L for Period [=Net Income] 263,255 -10,660 87,331 713,095

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 14,161,740 13,981,710 13,992,370 14,511,140
Inventory 925,461 925,461 925,461 925,461
Receivables 147,444 147,450 147,450 147,433
Other Current Assets 13,088,835 12,908,799 12,919,459 13,438,246
Fixed Assets 7,500,000 7,500,000 7,500,000 7,500,000
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 0 0 0 0
Other Fixed Assets 7,500,000 7,500,000 7,500,000 7,500,000
Total Assets 21,661,740 21,481,710 21,492,370 22,011,140

Current Liabilities 25,243,356 25,041,322 25,041,322 25,647,423


Loans 0 0 0 0
Payables 623,000 623,000 623,000 623,000
Other Current Liabilities 24,620,356 24,418,322 24,418,322 25,024,423
Non Current Liabilities 600,000 600,000 600,000 600,000
Shareholders Funds -4,181,616 -4,159,612 -4,148,952 -4,236,283
Total Shareh. Funds & Liab. 21,661,740 21,481,710 21,492,370 22,011,140

Intensity Variables
Beginning Inventory 1,054,067 925,461 925,461 1,311,278
Net Stated Inventory 925,461 925,461 925,461 925,461
Average Inventory 989,764 925,461 925,461 1,118,370

Beginning Receivables 147,439 147,450 147,433 147,433


Net Accounts Receivables 147,444 147,450 147,450 147,433
Average Receivables 147,442 147,450 147,442 147,433

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 0 0 0 0
Average PPE 0 0 0 0

Beginning Payables 623,000 623,000 623,000 623,000


Trade Payables 623,000 623,000 623,000 623,000
Average Payables 623,000 623,000 623,000 623,000

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 35.33 n.s. 11.61 52.07
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.000 0.914 0.536


Inventory / Sales 0.000 0.914 0.536
Inventory / Total Operating Costs 86.816 1.020 0.815
Inventory / Other Operating Expenses 86.816 1.020 1.197
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.146 0.071


Receivables / Sales 0.000 0.146 0.071
Receivables / Total Operating Costs 13.832 0.163 0.107
Receivables / Other Operating Expenses 13.832 0.163 0.158

Payables / Operating Revenue (Turnover) 0.000 0.615 0.299


Payables / Sales 0.000 0.615 0.299
Payables / Total Operating Costs 58.443 0.687 0.454
Payables / Other Operating Expenses 58.443 0.687 0.667
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 0.000 0.000 0.000
PPE / Other Operating Expenses 0.000 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


y

31/12/2016
12 months
Qualif n.a.
th VND
Local GAAP
MIN

2,086,434
2,086,434
438,047
1,648,387
934,017
714,370
713,095

n.a.

14,511,140
925,461
147,433
13,438,246
7,500,000
0
0
7,500,000
22,011,140

25,647,423
0
623,000
25,024,423
600,000
-4,236,283
22,011,140

1,311,278
925,461
1,118,370

147,433
147,433
147,433

0
0
0

623,000
623,000
623,000

52.07

Qualif n.a.
31/12/2016
12 months
th VND
Local GAAP
MIN

0.536
0.536
0.815
1.197
0.000

0.071
0.071
0.107
0.158

0.299
0.299
0.454
0.667
0.000

0.000
0.000
0.000
0.000
0.000
Viriyaroj Rice Mill CO Ltd

Consolidated accounts

Viriyaroj Rice Mill CO Ltd


NAKHONRATCHASIMA
Thailand

US SIC code(s)
Primary code : -

Trade description
The company is involved in rice mills.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0305526000726

Financial information before adjustments

Local registry filing/Consolidated average 31/10/2018 31/10/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 55,827 63,001 51,330 53,149
Sales 55,827 63,001 51,330 53,149
Costs of Goods Sold 45,678 52,273 42,265 42,495
Gross Profit 10,149 10,728 9,065 10,654
Other Operating Expenses 8,643 9,214 7,600 9,116
Operating P/L [=EBIT] 1,506 1,514 1,465 1,538
P/L for Period [=Net Income] 1,205 1,211 1,172 1,231

Material Costs 45,678 52,273 42,265 42,495

Balance Sheet
Current Assets 14,032 13,173 15,721 13,202
Inventory 12,801 12,602 14,611 11,191
Receivables 0 0 0 0
Other Current Assets 1,231 571 1,110 2,011
Fixed Assets 15,454 15,419 17,140 13,803
Intangible Fixed Assets -10,612 0 -16,762 -15,074
Tangible Fixed Assets 26,066 15,419 33,902 28,877
Other Fixed Assets 0 0 0 0
Total Assets 29,486 28,592 32,861 27,005

Current Liabilities 4,127 2,035 7,516 2,831


Loans 3,800 1,700 7,200 2,500
Payables 0 0 0 0
Other Current Liabilities 327 335 316 331
Non Current Liabilities 0 0 0 0
Shareholders Funds 25,359 26,557 25,346 24,174
Total Shareh. Funds & Liab. 29,486 28,592 32,862 27,005

Intensity Variables
Beginning Inventory 11,409 14,611 11,191 8,424
Net Stated Inventory 12,801 12,602 14,611 11,191
Average Inventory 12,105 13,607 12,901 9,808

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 24,666 33,902 28,877 11,220


Net Property, Plant & Equipment 26,066 15,419 33,902 28,877
Average PPE 25,366 24,661 31,390 20,049

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.77 2.46 2.94 2.98
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/10/2018 31/10/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.216 0.251 0.185


Inventory / Sales 0.216 0.251 0.185
Inventory / Total Operating Costs 0.221 0.259 0.190
Inventory / Other Operating Expenses 1.477 1.698 1.076
Inventory / Other operating expenses cont. 1.477 1.698 1.076
Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000
Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.391 0.612 0.377


PPE / Sales 0.391 0.612 0.377
PPE / Total Operating Costs 0.401 0.629 0.388
PPE / Other Operating Expenses 2.676 4.130 2.199
PPE / Other operating expenses cont. 2.676 4.130 2.199

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/10/2016
12 months
Qualif n.a.
th THB
Local GAAP

53,149
53,149
42,495
10,654
9,116
1,538
1,231

42,495

13,202
11,191
0
2,011
13,803
-15,074
28,877
0
27,005

2,831
2,500
0
331
0
24,174
27,005

8,424
11,191
9,808

0
0
0

11,220
28,877
20,049

0
0
0

2.98

Qualif n.a.
31/10/2016
12 months
th THB
Local GAAP

0.185
0.185
0.190
1.076
1.076
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.377
0.377
0.388
2.199
2.199
VP Agriculture Development & Trading Joint Stock Company

Consolidated accounts

VP Agriculture Development & Trading Joint Stock Company


VINH PHUC
Vietnam
+84 916476488

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of agricultural raw materials (except wood, bamboo) and live animals

Trade description (Original language)

Number of employees :6 (2018)

BvD ID number
VN2500566397

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 0 0 0 0
Sales 0 0 0 0
Costs of Goods Sold 0 0 0 0
Gross Profit 0 0 0 0
Other Operating Expenses 42,223 77,271 40,704 5,072
Operating P/L [=EBIT] -42,223 -77,271 -40,704 -5,072
P/L for Period [=Net Income] -16,926,661 -47,165,693 -3,605,604 -5,067

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 85,965,601 95,135,830 162,747,664 13,308
Inventory 0 0 0 0
Receivables 0 0 0 0
Other Current Assets 85,965,601 95,135,830 162,747,664 13,308
Fixed Assets 12,530 13,658 22,308 1,625
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 0 0 0 0
Other Fixed Assets 12,530 13,658 22,308 1,625
Total Assets 85,978,131 95,149,488 162,769,972 14,933

Current Liabilities 22,768,832 23,925,852 44,380,643 0


Loans 3,021,538 0 9,064,613 0
Payables 1,800 500 4,900 0
Other Current Liabilities 19,745,494 23,925,352 35,311,130 0
Non Current Liabilities 0 0 0 0
Shareholders Funds 63,209,299 71,223,636 118,389,329 14,933
Total Shareh. Funds & Liab. 85,978,131 95,149,488 162,769,972 14,933

Intensity Variables
Beginning Inventory 0 0 0 0
Net Stated Inventory 0 0 0 0
Average Inventory 0 0 0 0

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 0 0 0 0
Average PPE 0 0 0 0

Beginning Payables 1,633 4,900 0 0


Trade Payables 1,800 500 4,900 0
Average Payables 1,717 2,700 2,450 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating n.s. n.s. n.s. n.s.
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.000 0.000 0.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 0.000 0.000 0.000
Inventory / Other Operating Expenses 0.000 0.000 0.000
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000


Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.035 0.060 0.000
Payables / Other Operating Expenses 0.035 0.060 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 0.000 0.000 0.000
PPE / Other Operating Expenses 0.000 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


animals

31/12/2016
7 months
Qualif n.a.
th VND
Local GAAP
MIN

0
0
0
0
5,072
-5,072
-5,067

n.a.

13,308
0
0
13,308
1,625
0
0
1,625
14,933

0
0
0
0
0
14,933
14,933

0
0
0

0
0
0

0
0
0

0
0
0

n.s.

Qualif n.a.
31/12/2016
7 months
th VND
Local GAAP
MIN

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000
XU PO Agicultural Development Investment Joint Stock Company

Consolidated accounts

XU PO Agicultural Development Investment Joint Stock Company


DONG NAI
Vietnam
+84 982286263

US SIC code(s)
Primary code : -

Trade description
The Company specializes in Wholesale of agricultural raw materials (except wood, bamboo) and live animals

Trade description (Original language)

Number of employees :5 (2018)

BvD ID number
VN3603371426

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th VND th VND th VND
Local GAAP Local GAAP
MIN MIN
Income Statement
Operating Revenue (Turnover) 1 0 1 1
Sales 0 0 0 0
Costs of Goods Sold 0 0 0 0
Gross Profit 1 0 1 1
Other Operating Expenses 2,073 396 3,008 2,111
Operating P/L [=EBIT] -2,072 -396 -3,007 -2,110
P/L for Period [=Net Income] -2,072 -396 -3,006 -2,110

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 995,753 994,487 994,883 997,890
Inventory 109,039 109,039 109,039 109,039
Receivables 0 0 0 0
Other Current Assets 886,714 885,448 885,844 888,851
Fixed Assets 0 0 0 0
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 0 0 0 0
Other Fixed Assets 0 0 0 0
Total Assets 995,753 994,487 994,883 997,890

Current Liabilities 0 0 0 0
Loans 0 0 0 0
Payables 0 0 0 0
Other Current Liabilities 0 0 0 0
Non Current Liabilities 0 0 0 0
Shareholders Funds 995,753 994,487 994,883 997,890
Total Shareh. Funds & Liab. 995,753 994,487 994,883 997,890

Intensity Variables
Beginning Inventory 72,693 109,039 109,039 0
Net Stated Inventory 109,039 109,039 109,039 109,039
Average Inventory 109,039 109,039 109,039 109,039

Beginning Receivables 0 0 0 0
Net Accounts Receivables 0 0 0 0
Average Receivables 0 0 0 0

Beginning PPE 0 0 0 0
Net Property, Plant & Equipment 0 0 0 0
Average PPE 0 0 0 0

Beginning Payables 0 0 0 0
Trade Payables 0 0 0 0
Average Payables 0 0 0 0

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -99.96 n.s. -99.97 -99.95
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th VND th VND
Local GAAP Local GAAP
MIN MIN

Inventory / Operating revenue (Turnover) 0.000 109,039.000 109,039.000


Inventory / Sales 0.000 0.000 0.000
Inventory / Total Operating Costs 275.351 36.250 51.653
Inventory / Other Operating Expenses 275.351 36.250 51.653
Inventory / Other operating expenses cont. 0.000 0.000 0.000

Receivables / Operating Revenue (Turnover) 0.000 0.000 0.000


Receivables / Sales 0.000 0.000 0.000
Receivables / Total Operating Costs 0.000 0.000 0.000
Receivables / Other Operating Expenses 0.000 0.000 0.000

Payables / Operating Revenue (Turnover) 0.000 0.000 0.000


Payables / Sales 0.000 0.000 0.000
Payables / Total Operating Costs 0.000 0.000 0.000
Payables / Other Operating Expenses 0.000 0.000 0.000
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.000 0.000 0.000


PPE / Sales 0.000 0.000 0.000
PPE / Total Operating Costs 0.000 0.000 0.000
PPE / Other Operating Expenses 0.000 0.000 0.000
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


animals

31/12/2016
9 months
Qualif n.a.
th VND
Local GAAP
MIN

1
0
0
1
2,111
-2,110
-2,110

n.a.

997,890
109,039
0
888,851
0
0
0
0
997,890

0
0
0
0
0
997,890
997,890

0
109,039
109,039

0
0
0

0
0
0

0
0
0

-99.95

Qualif n.a.
31/12/2016
9 months
th VND
Local GAAP
MIN

109,039.000
0.000
51.653
51.653
0.000

0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000

0.000
0.000
0.000
0.000
0.000
Yeesip Paiboon Crops Co.,Ltd.

Consolidated accounts

Yeesip Paiboon Crops Co.,Ltd.


CHACHOENGSAO
Thailand
+66 038549042 4

US SIC code(s)
Primary code : -

Trade description
The Company is a rice milling.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0245534000021

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 153,869 6,996 202,962 251,648
Sales 218,599 n.a. 195,975 241,222
Costs of Goods Sold 148,872 2,724 197,884 246,007
Gross Profit 4,997 4,272 5,078 5,641
Other Operating Expenses 18,271 11,623 17,260 25,931
Operating P/L [=EBIT] -13,274 -7,351 -12,182 -20,290
P/L for Period [=Net Income] -14,559 -7,352 -13,648 -22,677

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 22,110 2,502 14,100 49,729
Inventory 12,731 0 0 38,192
Receivables 7,095 552 12,047 8,685
Other Current Assets 2,285 1,950 2,053 2,852
Fixed Assets 51,290 41,140 50,178 62,552
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 47,899 38,720 46,602 58,376
Other Fixed Assets 3,391 2,420 3,576 4,176
Total Assets 73,400 43,642 64,278 112,281

Current Liabilities 59,647 39,339 52,622 86,979


Loans 58,760 39,200 52,380 84,700
Payables 160 120 223 138
Other Current Liabilities 726 19 19 2,141
Non Current Liabilities 0 0 0 0
Shareholders Funds 13,754 4,303 11,656 25,302
Total Shareh. Funds & Liab. 73,400 43,642 64,278 112,281

Intensity Variables
Beginning Inventory 43,084 0 38,192 91,059
Net Stated Inventory 12,731 0 0 38,192
Average Inventory 27,907 0 19,096 64,626

Beginning Receivables 11,572 12,047 8,685 13,985


Net Accounts Receivables 7,095 552 12,047 8,685
Average Receivables 9,334 6,300 10,366 11,335

Beginning PPE 60,964 46,602 58,376 77,915


Net Property, Plant & Equipment 47,899 38,720 46,602 58,376
Average PPE 54,432 42,661 52,489 68,146

Beginning Payables 1,117 223 138 2,990


Trade Payables 160 120 223 138
Average Payables 639 172 181 1,564

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating -7.94 -51.24 -5.66 -7.46
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.000 0.094 0.257


Inventory / Sales 0.000 0.097 0.268
Inventory / Total Operating Costs 0.000 0.089 0.238
Inventory / Other Operating Expenses 0.000 1.106 2.492
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.900 0.051 0.045
Receivables / Sales 0.000 0.053 0.047
Receivables / Total Operating Costs 0.439 0.048 0.042
Receivables / Other Operating Expenses 0.542 0.601 0.437

Payables / Operating Revenue (Turnover) 0.025 0.001 0.006


Payables / Sales 0.000 0.001 0.006
Payables / Total Operating Costs 0.012 0.001 0.006
Payables / Other Operating Expenses 0.015 0.010 0.060
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 6.098 0.259 0.271


PPE / Sales 0.000 0.268 0.283
PPE / Total Operating Costs 2.974 0.244 0.251
PPE / Other Operating Expenses 3.670 3.041 2.628
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

251,648
241,222
246,007
5,641
25,931
-20,290
-22,677

n.a.

49,729
38,192
8,685
2,852
62,552
0
58,376
4,176
112,281

86,979
84,700
138
2,141
0
25,302
112,281

91,059
38,192
64,626

13,985
8,685
11,335

77,915
58,376
68,146

2,990
138
1,564

-7.46

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.257
0.268
0.238
2.492
0.000
0.045
0.047
0.042
0.437

0.006
0.006
0.006
0.060
0.000

0.271
0.283
0.251
2.628
0.000
Yeonjabangachin Environment SAL CO.

Unconsolidated accounts

Yeonjabangachin Environment SAL CO.

Republic of Korea
+82 054 652 1117

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Husking of Cereals

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
KR1755710001934

Financial information before adjustments

Local registry filing/Unconsolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted
th KRW th KRW th KRW
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 1,821,667 1,868,000 1,798,000 1,799,000
Sales 1,821,667 1,868,000 1,798,000 1,799,000
Costs of Goods Sold 1,607,000 1,618,000 1,636,000 1,567,000
Gross Profit 214,333 249,000 162,000 232,000
Other Operating Expenses 162,333 182,000 140,000 165,000
Operating P/L [=EBIT] 52,333 67,000 22,000 68,000
P/L for Period [=Net Income] 111,333 114,000 109,000 111,000

Material Costs 1,607,000 1,618,000 1,636,000 1,567,000

Balance Sheet
Current Assets 1,166,333 1,444,000 1,197,000 858,000
Inventory 378,333 887,000 44,000 204,000
Receivables 124,000 104,000 110,000 158,000
Other Current Assets 664,333 453,000 1,043,000 497,000
Fixed Assets 365,333 368,000 345,000 383,000
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 365,333 368,000 345,000 383,000
Other Fixed Assets 0 0 0 0
Total Assets 1,532,000 1,812,000 1,542,000 1,242,000

Current Liabilities 241,000 458,000 189,000 76,000


Loans 132,333 397,000 0 0
Payables 26,667 25,000 32,000 23,000
Other Current Liabilities 82,000 36,000 157,000 53,000
Non Current Liabilities 356,333 307,000 420,000 342,000
Shareholders Funds 934,667 1,047,000 933,000 824,000
Total Shareh. Funds & Liab. 1,532,000 1,812,000 1,542,000 1,242,000

Intensity Variables
Beginning Inventory 235,333 44,000 204,000 458,000
Net Stated Inventory 378,333 887,000 44,000 204,000
Average Inventory 306,833 465,500 124,000 331,000

Beginning Receivables 109,333 110,000 158,000 60,000


Net Accounts Receivables 124,000 104,000 110,000 158,000
Average Receivables 116,667 107,000 134,000 109,000

Beginning PPE 365,667 345,000 383,000 369,000


Net Property, Plant & Equipment 365,333 368,000 345,000 383,000
Average PPE 365,500 356,500 364,000 376,000

Beginning Payables 20,000 32,000 23,000 5,000


Trade Payables 26,667 25,000 32,000 23,000
Average Payables 23,333 28,500 27,500 14,000

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 2.96 3.72 1.24 3.93
Costs] (%)

Ratios

31/12/2018 31/12/2017
12 months 12 months
th KRW th KRW
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.249 0.069 0.184


Inventory / Sales 0.249 0.069 0.184
Inventory / Total Operating Costs 0.258 0.070 0.191
Inventory / Other Operating Expenses 2.558 0.886 2.006
Inventory / Other operating expenses cont. 2.544 0.886 2.018
Receivables / Operating Revenue (Turnover) 0.057 0.075 0.061
Receivables / Sales 0.057 0.075 0.061
Receivables / Total Operating Costs 0.059 0.075 0.063
Receivables / Other Operating Expenses 0.588 0.957 0.661

Payables / Operating Revenue (Turnover) 0.015 0.015 0.008


Payables / Sales 0.015 0.015 0.008
Payables / Total Operating Costs 0.016 0.015 0.008
Payables / Other Operating Expenses 0.157 0.196 0.085
Payables / Other operating expenses cont. 0.156 0.196 0.085

PPE / Operating Revenue (Turover) 0.191 0.202 0.209


PPE / Sales 0.191 0.202 0.209
PPE / Total Operating Costs 0.198 0.205 0.217
PPE / Other Operating Expenses 1.959 2.600 2.279
PPE / Other operating expenses cont. 1.948 2.600 2.293

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months

th KRW
Local GAAP

1,799,000
1,799,000
1,567,000
232,000
165,000
68,000
111,000

1,567,000

858,000
204,000
158,000
497,000
383,000
0
383,000
0
1,242,000

76,000
0
23,000
53,000
342,000
824,000
1,242,000

458,000
204,000
331,000

60,000
158,000
109,000

369,000
383,000
376,000

5,000
23,000
14,000

3.93

31/12/2016
12 months
th KRW
Local GAAP

0.184
0.184
0.191
2.006
2.018
0.061
0.061
0.063
0.661

0.008
0.008
0.008
0.085
0.085

0.209
0.209
0.217
2.279
2.293
Yingpaiboon Ricemill (2007) Co.,Ltd.

Consolidated accounts

Yingpaiboon Ricemill (2007) Co.,Ltd.


UBONRATCHATHANI
Thailand
+66 01 8763546

US SIC code(s)
Primary code : -

Trade description
The Company is a manufacturer of rice milling.

Trade description (Original language)

Number of employees :n.a. (2018)

BvD ID number
TH0345550000226

Financial information before adjustments

Local registry filing/Consolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted Qualif n.a. Qualif n.a.
th THB th THB th THB
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 614,732 544,977 567,789 731,431
Sales 614,261 544,577 567,145 731,062
Costs of Goods Sold 571,494 485,765 529,286 699,430
Gross Profit 43,239 59,212 38,503 32,001
Other Operating Expenses 17,566 4,849 15,483 32,365
Operating P/L [=EBIT] 25,673 54,363 23,020 -364
P/L for Period [=Net Income] 25,672 54,361 23,018 -364

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 267,776 446,243 306,881 50,203
Inventory 178,389 305,895 192,852 36,420
Receivables 53,307 81,397 64,868 13,655
Other Current Assets 36,080 58,951 49,161 128
Fixed Assets 32,531 36,693 35,832 25,068
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 32,531 36,693 35,832 25,068
Other Fixed Assets 0 0 0 0
Total Assets 300,307 482,936 342,713 75,271

Current Liabilities 192,839 331,555 245,694 1,269


Loans 286,500 330,500 242,500 n.a.
Payables 1,839 1,055 3,194 1,269
Other Current Liabilities 0 0 0 n.a.
Non Current Liabilities 0 0 0 0
Shareholders Funds 107,468 151,381 97,020 74,002
Total Shareh. Funds & Liab. 300,307 482,936 342,714 75,271

Intensity Variables
Beginning Inventory 107,193 192,852 36,420 92,308
Net Stated Inventory 178,389 305,895 192,852 36,420
Average Inventory 142,791 249,374 114,636 64,364

Beginning Receivables 30,411 64,868 13,655 12,709


Net Accounts Receivables 53,307 81,397 64,868 13,655
Average Receivables 41,859 73,133 39,262 13,182

Beginning PPE 24,592 35,832 25,068 12,875


Net Property, Plant & Equipment 32,531 36,693 35,832 25,068
Average PPE 28,561 36,263 30,450 18,972

Beginning Payables 1,942 3,194 1,269 1,364


Trade Payables 1,839 1,055 3,194 1,269
Average Payables 1,891 2,125 2,232 1,317

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 4.36 11.08 4.23 -0.05
Costs] (%)

Ratios

Qualif n.a. Qualif n.a.


31/12/2018 31/12/2017
12 months 12 months
th THB th THB
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.458 0.202 0.088


Inventory / Sales 0.458 0.202 0.088
Inventory / Total Operating Costs 0.508 0.210 0.088
Inventory / Other Operating Expenses 51.428 7.404 1.989
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.134 0.069 0.018
Receivables / Sales 0.134 0.069 0.018
Receivables / Total Operating Costs 0.149 0.072 0.018
Receivables / Other Operating Expenses 15.082 2.536 0.407

Payables / Operating Revenue (Turnover) 0.004 0.004 0.002


Payables / Sales 0.004 0.004 0.002
Payables / Total Operating Costs 0.004 0.004 0.002
Payables / Other Operating Expenses 0.438 0.144 0.041
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.067 0.054 0.026


PPE / Sales 0.067 0.054 0.026
PPE / Total Operating Costs 0.074 0.056 0.026
PPE / Other Operating Expenses 7.478 1.967 0.586
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months
Qualif n.a.
th THB
Local GAAP

731,431
731,062
699,430
32,001
32,365
-364
-364

n.a.

50,203
36,420
13,655
128
25,068
0
25,068
0
75,271

1,269
n.a.
1,269
n.a.
0
74,002
75,271

92,308
36,420
64,364

12,709
13,655
13,182

12,875
25,068
18,972

1,364
1,269
1,317

-0.05

Qualif n.a.
31/12/2016
12 months
th THB
Local GAAP

0.088
0.088
0.088
1.989
0.000
0.018
0.018
0.018
0.407

0.002
0.002
0.002
0.041
0.000

0.026
0.026
0.026
0.586
0.000
Zhelaevskii Kombinat Khleboproduktov

Unconsolidated accounts

Zhelaevskii Kombinat Khleboproduktov


URALSK
Kazakhstan
+7 7112 230152

US SIC code(s)
Primary code : 2041 - Grain mill products

Trade description
Engaged in the manufacture of crude flour [source: Bureau van Dijk]

Trade description (Original language)

Number of employees :580 (2018)

BvD ID number
KZ951140000111

Financial information before adjustments

Local registry filing/Unconsolidated average 31/12/2018 31/12/2017


12 months 12 months 12 months
Weighted
th KZT th KZT th KZT
Local GAAP Local GAAP
Income Statement
Operating Revenue (Turnover) 7,759,500 9,445,499 7,011,702 6,821,298
Sales 6,655,093 7,506,638 6,269,983 6,188,657
Costs of Goods Sold 5,269,639 5,818,081 4,976,294 5,014,543
Gross Profit 2,489,860 3,627,418 2,035,408 1,806,755
Other Operating Expenses 1,640,036 2,714,712 1,129,095 1,076,301
Operating P/L [=EBIT] 849,824 912,706 906,313 730,454
P/L for Period [=Net Income] 445,889 728,005 676,598 -66,937

Material Costs n.a. n.a. n.a. n.a.

Balance Sheet
Current Assets 5,135,825 8,012,317 4,066,258 3,328,901
Inventory 2,437,910 2,375,974 2,498,227 2,439,530
Receivables 385,569 273,099 338,763 544,845
Other Current Assets 2,312,346 5,363,244 1,229,268 344,526
Fixed Assets 1,726,599 2,083,786 2,027,364 1,068,648
Intangible Fixed Assets 0 0 0 0
Tangible Fixed Assets 1,454,858 1,938,605 1,552,830 873,138
Other Fixed Assets 271,742 145,181 474,534 195,510
Total Assets 6,862,425 10,096,103 6,093,622 4,397,549

Current Liabilities 3,271,769 5,594,497 1,733,997 2,486,814


Loans 2,526,556 5,397,505 488,076 1,694,088
Payables 624,095 36,369 1,125,875 710,042
Other Current Liabilities 121,118 160,623 120,046 82,684
Non Current Liabilities 986,834 1,188,211 1,772,291 0
Shareholders Funds 2,603,821 3,313,395 2,587,333 1,910,735
Total Shareh. Funds & Liab. 6,862,424 10,096,103 6,093,621 4,397,549

Intensity Variables
Beginning Inventory 2,198,019 2,498,227 2,439,530 1,656,300
Net Stated Inventory 2,437,910 2,375,974 2,498,227 2,439,530
Average Inventory 2,317,965 2,437,101 2,468,879 2,047,915

Beginning Receivables 360,925 338,763 544,845 199,168


Net Accounts Receivables 385,569 273,099 338,763 544,845
Average Receivables 373,247 305,931 441,804 372,007

Beginning PPE 1,082,206 1,552,830 873,138 820,651


Net Property, Plant & Equipment 1,454,858 1,938,605 1,552,830 873,138
Average PPE 1,268,532 1,745,718 1,212,984 846,895

Beginning Payables 617,812 1,125,875 710,042 17,520


Trade Payables 624,095 36,369 1,125,875 710,042
Average Payables 620,954 581,122 917,959 363,781

Profit Level Indicator (PLI)


Net Cost Plus [Operating P/L [=EBIT] / Total Operating 12.30 10.70 14.84 11.99
Costs] (%)

Ratios

31/12/2018 31/12/2017
12 months 12 months
th KZT th KZT
Local GAAP Local GAAP

Inventory / Operating revenue (Turnover) 0.258 0.352 0.300


Inventory / Sales 0.325 0.394 0.331
Inventory / Total Operating Costs 0.286 0.404 0.336
Inventory / Other Operating Expenses 0.898 2.187 1.903
Inventory / Other operating expenses cont. 0.000 0.000 0.000
Receivables / Operating Revenue (Turnover) 0.032 0.063 0.055
Receivables / Sales 0.041 0.070 0.060
Receivables / Total Operating Costs 0.036 0.072 0.061
Receivables / Other Operating Expenses 0.113 0.391 0.346

Payables / Operating Revenue (Turnover) 0.062 0.131 0.053


Payables / Sales 0.077 0.146 0.059
Payables / Total Operating Costs 0.068 0.150 0.060
Payables / Other Operating Expenses 0.214 0.813 0.338
Payables / Other operating expenses cont. 0.000 0.000 0.000

PPE / Operating Revenue (Turover) 0.185 0.173 0.124


PPE / Sales 0.233 0.193 0.137
PPE / Total Operating Costs 0.205 0.199 0.139
PPE / Other Operating Expenses 0.643 1.074 0.787
PPE / Other operating expenses cont. 0.000 0.000 0.000

Adjustments

No adjustments have been made in this analysis.

Financial information after adjustments

No adjustments have been made in this analysis.


31/12/2016
12 months

th KZT
Local GAAP

6,821,298
6,188,657
5,014,543
1,806,755
1,076,301
730,454
-66,937

n.a.

3,328,901
2,439,530
544,845
344,526
1,068,648
0
873,138
195,510
4,397,549

2,486,814
1,694,088
710,042
82,684
0
1,910,735
4,397,549

1,656,300
2,439,530
2,047,915

199,168
544,845
372,007

820,651
873,138
846,895

17,520
710,042
363,781

11.99

31/12/2016
12 months
th KZT
Local GAAP

0.300
0.331
0.336
1.903
0.000
0.055
0.060
0.061
0.346

0.053
0.059
0.060
0.338
0.000

0.124
0.137
0.139
0.787
0.000

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