genex realise excellence UN-AUDITED CONSOLIDATED FINANCIAL STATEMENTS OF GENEX INFOSYS LIMITED Plot # 42, & 69, NitoINiloy Tower (Level- 8), Nikunja- 02, Khilkhet, Dhaka-1229, Bangladesh for the period ended March 31, 2023Genex Infosys Limited and its Subsidiaries Consolidated statement of financial postion As at March 31, 2023, ASSETS Non-Current Assets Property lant and equioment net Intangible assets net Capital work in progress Right of Use Asset net Investment Total non-cuerent assets Current Assets Inventories Trade & other receivables ‘Advances, deposits and prepayments (Cath and cash equivalents Total current assets TOTALASSETS EQUITY AND LIABILITIES Equity Share Capital Retained Earnings Total equity attributable to equity holders Reserv for Fair value of changes in marketable securities Non-Contoling interest Total equity Liabites 'Non-Current Lisilties Long term loan Lease Liability Total non-curren ities Current Liabilities Trade and other payables Unclaimed Dividend Dividers payable Short term oan Current portion of long tem loan Current portion of lease Labilty Liabilities for expences Provision for Income Tax Total cucent liabilities Total abilities TOTAL EQUITY 5. LIABILITIES Consolidated Net Asset Value (NAV) Per Share i Tech, BOS | se ‘amount ‘anu o TSO] SST A Ronsn|| ‘aseaouans x Sewsese|| —ssaps0000 a Seroeese || taceonseo 1A razere||__ eopaseseo waarsenaas Baines 390 nA Sasa || sare Ba seansoaee|| anezearee Ba fttacnosy|| — “aazeaose ia nsoeoses||___ 1429796995 Sasaooase neues TERA — sass 1500 TESRTaREG] | Tasso ea Tooevorans||__sooariens Sasnanoos insane toon aonsisg2s) ——tan998072) “a8 aes vas a ABATED Ba peed sen0n4 aoaeeans Serato wa TOTES TREES ma Be Taa89 aa wa srzuon|| —sasem taza pad 200000 {ea soamnser|| —aezsares BA pce | re wea 2058190 aa9938 east zeo aaa sa Taoanenaes: arora SHBSASGOTS, 3154103396, oa 1912 1659 ‘The accompanying notes form an integral part ofthese financial statements ae 2.7 da © Chairman Managilfe DirectorGenex Infosys Limited Statement of financial position Asat March 31, 2023 ASSETS NNon-Current Assets Property plant and equipment net Incangibie assets net Capital workin progress Right of Use Asset net Investment Total non-current assets Current Assets Inventories Trade & other receivables ‘Advances, deposits and prepayments Cash and cash equivalents, Total current assets TOTAL ASSETS EQUITY AND LIABILITIES Equity Share capita Retained earings Reserve for Far value of changes in marketable securities Total equity ua Non-Current Liabilities Long term fan Lease Liabilty Total non-curren abilities Current Liabilities Trade and other payables Unelsimed Dividend Dividend payable Short term oan Current portion of longterm loan Current potion of lease Liability Liabilities for expences Provision for Income Tax Total current abilities Tota abilities TOTAL EQUITY & LIABILITIES [Net Asset Value (NAV) Per Share — / The accompanying notes fom a nega Chaieman Manasife Director ae Moreh 3,2023 |[ June 20,2022 ‘Amount (Tk) oun (Te) 600 TRV FIERES || TIE TTT IaT 00 n10.267609 358077340 800 ivessae7e 1139200000 900 are 115700082 1000 niasrate 6100082960, FAB S57 702 11.00 TEESE WB TSERE 1200 36189395 aisacaeis 1300 tooieate ar anta76 i400 212366050 142065959 734659697 3140554270 15.00 758178200 |[ 1135764000 1600 1261992960 989 206878 601 zovs1e%25)|___ gap e872] Baioasa1 1874772802 17.00 wavaTta HEATED 16.00 36272291 745690024 0.966405 a7 271.806 1.00 1580527 EaTTERT 2000 2.178400 1709970 2100 : 2200 sraaiacz 165356722 702 5,000,000, 200000, 1800 50500597 5.32232 2300 2375.89 23.698086 2400 | soaa73 aba66 785503.20 W789 ge FRAGT RDS. EROS TAO S209,719,40, —3.340.554270_ 3400 1908 1651 3 part ofthese financial statements Director ‘Connany Sec ary chi cerGenex Infosys Limited and its Subsidiaries Consolidated statement of profit or loss For the ped ended March 31, 2028 epee | andes 2022|| Jan.-March 31, 2023] | Jan.-March 31, 2022| wate || cos nat) || Anew) ||__ snows _|| rma Grow tt os Sa7.ato——asamoaet ——ieiav0sa6 nF Profit/ (loss) before finance cost 481.425.273, 370,992,020 137,417,906 111,518,577 rote tom option imaswe ——asances hao —— saan sat Over ovone mA dana _sietesano —_azosaass) sate ceteris mem eateonind —agaarg—saeasTe. entunae esrze7 Presi tr nae SOION7!——etawhsae——gaauisee Tuas Wet fo arta {ease9008 _eratnara —esowarr Tawa Net profi attributable to Eauity holders of the company 362.125,162 366,720017 95,703257 75404,217 'Non-contraling interest (Green and Red Technologies > 029 Non-controling interest Loginex Lt) aea874 3.169.475 146,120 3.169.475 Consolidate profit ose) 352509036 369,889,499 35,849.37 78,603,792 Consolidated Eamings Per Share (EPS)- Basie 33.4 330 247 074 085: ‘The accountng policies and explanatory notes are integral part ofthe Financial Statements ee R41 @ Chairman ‘Managing Director Director ‘Company Secretary “Ciel Financial OfficerGenex Infosys Limited and its Subsidiaries Consolidated Statement of other comprehensive income For the period ended March 38,2023 Net profit ss ater tax ‘Adc: Other comprehensive income that will at be reclassified {o profit oss in subsequent year (ne of tax ‘Adi ess: Fair value of changes in marketable securities ‘Other comprehensive oss forthe year, net of tax Total comprehensive income forthe year, net of tax < abe ‘Chairman Manage OF ctor, Tata, Tan Mare) [ Tana Notes 2023 2023 2022 Amount Tk) || Amount (Tk ||_Amoune (7k) | | Amount (Tk) 382589096 s69.8a9493 —85849.977 —78,.600.792, 30018 40081.147__143.083912 4922.00 (40.728.286) 422.670.1083 326,845,501 77.377 37,880,503 422670193 326845581 89.7137 7,880,509 Director ance OfficerGenex Infosys Limited Statement of profit or loss For the period ended March 31,2023, [rom sub aarc =] Juror 33.2022 | n-Mrch 9, 2028]| Jan Marh 31,2002 sows || anarurny || Amey [ama Gross profit/ hss) "544.214.8620 401,855,665 156951,996—«115,668,395 rotten ot aicrngar ——taasosss: aston as Pts tem neo ee Ponti ean met omraie——ameeragnt ——~—Carategnn waar Earnings per Share (EPS) - Basic 3300 a 308 074 057 Te accompanying notes form an integral pat of these financial statements. tat GA ea.Genex Infosys Limited Statement of other comprehensive incame For the period ended March 31, 2023 ToT, Jan-Mar SE] [Tanah Notes 2023, 2023 2022 Amount) Amount Tk) || Amount) Net profit loss after ton gao7s3sat —357,03815 as. 26478 65925891 ‘dt: Other comprehensive income that wil not be related to proft or loss in subsequent perio net of a: /Ad/Less Fair value of changes in marketable secures 3001 4081147 (43043912) 3.922.000 (40723269), ‘Other comprehensive lss for the period net of tax 420814608 314059908 09,186,098 25,202,602 Total comprehensive income forthe period, net of ax 420814658 314059908 89,186,098 25,202.602 2 abo CR ee Tet Financial OfficerGenex Infosys Limited and its Subsidiaries (Amount in BOT) | a ae — feces Cu” | Conn |“nmaneune ict oestonrey| Teeny eet err oa — [Ciara anes | aria aces] cere ae renee ere fee [Particulars " Lee ee a Interest (Loginex| Total Equity cra” | tanme |"neaneane [cena Sect err Soars raceo| ozo corona [az Tee] feaew om 1 saree Balance sat 31 March 2022 | _1.135.464,000| 1,008.900,620| _ 143.042.9121 187/ _3a19.475| _2.104740.371 This isthe Statement of Changes in Equity referred to in our separate report of even date ‘Chairman Managing Director Director Chief Financial OfficerGenex Infosys Limited Statement of changes in equi For the period ended March ity 31, 2023 (Amount in 87) Reserve orFavatue of Paice Orcinary share Copal | Retained Eamings | changes inmarketie | Toa Egy ecitien Bsance ron OF uy 022 1956800 vevabeera Gavoveora) __savarrawoe sok Diced @ 2x 2709280 (2270920) lam vaen te (e5908374 (e5390378 Net ro sar te 20799581 e799 52 sae To Fata ranges nmareabe ‘oats? oontse7 [bance at 8 March 2023 1358173200 [ 261992900 waoveres2s] 221024944 Reserve or Fa vate of Pacis Ordinary share Cantal | Retained Eamings | changes inmarhetaie | Tou Equity veces Baan aon 012021 1992240900 16190885 : ‘oea,a0aes sox bea @ 10% 108224000 (103224000 ean ised @ 10% : 300224000) ona 00 Netra ow ater te 357300815 257309815 sae fr Fava of 7 r (43,043,912)| (43,043,912) ranges inmate sane ara marcn20e2 [1335464000 965986.699 a9] __aosnaserer This isthe Statement of Changes in aut refered on our separate repo of even ate Chairman = Manag Director Director Company Seeretary (Chief Financial OfficerGenex Infosys Limited and its Subsidiaries Consolidated statement of cash flows For the period ended March 34, 2023 March 31, 2023, March 31, 2022 Amount (Tk.) Amount (Tk) Cash flows from operating activities, Received from customers and others 1,249,278,825 873,427,712 Paid to suppliers (196,283,952) (119,874,486) Paid to employees. (44,261,323) (237,524,647) Paid to others (57,348,052) (32,431,965) Paid for Income Tax (7,358,283) (257,096), Paid for finance expenses (72,254,537) (85,650,034) Net cash generated from operating activities 571,772,678 Cash flows from investing activities Paid for acquisition of propery, plant and equipment (4.195.478) (6,775,284) Paid for acquisition of intangible assets (569,852) Paid for capital work in progress (111,918,712) (132,884,624) Paid for share investment (64,083,687) (505,933,713) Paid for investment in subsidiary (750,000) (750,000) Paid for/ Received from fixed deposit rates 85,000,000 77 1561,913,473) Net cash used in investing activities Cash flows from financing activities Paid for / Received from short-term loan (193,142,701) 294,318,154 Dividend Paid (84,869,746) (203,068,132) Paid for / Received from long-term loan (39,228,668) (2.009.499) Proceeds from issue of share capital 4,000,000. ‘Net cash provided for financing activities (347,241,115) 190,240,523 Net increase in cash and cash equivalents 73,583,685 26,016,535 Cash and cash equivalents at the beginning of the period 142,796,995 147,700,964 Cash and cash equivalents at the end of the period 216,380,682 7377S misolidated Net Operating Cash Flows per Share ee Consolidated Net Operating C: s per Shar on 494 a (NocFPS) __ _e = A Managite Director Director ‘Ompany Setretary OfficerGenex Infosys Limited Statement of cash flows For the period ended March 31, 2023 Cash flows from operating activities Received from customers and others Paid to suppliers Paid to employees Paid to others Paid for Income Tax Paid for finance expenses ‘Net cash generated from operating act Cash flows from investing activities Paid for acquisition of property, plant and equipment Paid for capital work in progress Paid for share investment Paid for investment in subsidiary/ associates Encashment of fixed deposit rates Net cash used in investing activities Cash flows from financing activities Paid for / Received from short-term loan. Dividend Paid Paid for / Received from long-term loan Net cash provided for financing activi a Net increase in cash and cash equivalents Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period Net Operating Cash Flows per Share (NOCFPS) March 31, 2023 | March 31, 2022 Amount (Tk) ‘Amount (Tk) 1,117,169,896 818,170421 (78,278,692) (75,208,072) (335,827,467) (234,110,365) (55,955,457) (31,688,871) (7.026.493) (257,096) (72,192,704) (85,650,034) 567,889,082 391,255,984 (4,195,478) (1,518,474) (111,918,712) 192,884,624) (64,083,687) (505,933,713) (750,000) (750,000) 185,000,000 (180,947,677) (556,086,811) (293,142,701) 294,318,154 (84,869,746) (203,068,132) (39,228,668) (2.009.499) (317,241,115) 189,240,523 69,700,090 24,409,696 142,665,959 141,143,441 212,366,049 765,553,136 490, 338, This is the Statement of Cash Flows referred to in our separate report of even date. Ds he Chairman Manag)he Director 10 Ga, ‘Company Secretary =v Chief Financial Officer