AUDITORS' REPORT
OF
DAIKI AXIS BANGLADESH LIMITED
FOR THE PERIOD ENDED 30 SEPTEMBER 2024
~hamed
shamim&co.
~Chartered
Accountants
__________________________
_
Independent
Auditor's
Report
To
th•
Shareholders
of
Daiki
Axis
llantladesh
Limited
Report
on
the Audit
of
the Flnanclal
Statements
Opinion
We
hove audited the financial statements of
Daikl
Axis Bangladesh Limited
(the Company),
which
comprise the
Statement
of
Rnandol Position
as
at
30 September 2024, Statement of Profit
or
Loss
and
Other
Comprehensive
Income,
Statement of Cash
Flows
and
Statement of Changes
In
Equity for the
year
then
ended,
and
Notes to the
Flnanclol Statements, including a summary of significant accounting policies
and
other explanatory information.
In
our opinion, the accompanying finonclol stotemerm of
1he
Company
give a true
and
fair view
of
the financial
position
of
the Company
as
at
30
September 2024, and of
Its
financial perfonnonce
and
Its
cash flows for the
year
then
ended
In
accordance with International Flnonclol Reporting Standards
(IFRSs).
Iasis for
Opinion
We
conducted our audit
In
accordance
with
International Standards on Auditing
(ISAs).
Our responslbilJtles under
those standards
are
further described
In
the
"Auditors' Responslbllltles for the Audit
of
the Financial Statements"
section
of
our report.
We
ore
independent of the Company
in
accordance
with
the ethical requirements that
ore
relevant to our audit of the financial statements
In
Bangladesh, and we have fulfUled our other ethical
responStbllitles
in
accordance
with
these requirements.
We
believe that the audit evidence
we
have obtained
is
sufficient
and
appropriate to provide a basis for our opinion.
Responsibilities of Mana9ement
and
Those Charged with Governance for
the
Financial Statements
Management is
responsible
for the preparation of financial statements that give a true and fair view
in
accordance
with
IFRSs,
and
for
such
Internal control
as
management determines
is
necessary to enable the preparation of
financial statements that
are
free from material misstatement, whether due to fraud
or
error.
In
preparing the financial statements, management
is
responsible for assessing the Company's ability to continue
as
a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis
of
accounting unless management either intends to llquldote the Company or to cease operations,
or
has no realistic
ahemotive but
to do
so.
Those charged with governance ore responsible for overseeing the Company's flnonclol reporting process.
Auditors'
Responsibilities for the
Audit
of
the Financial Statements
Our objectives
are
to obtain reasonable assurance about whether the financial statements os a whole
ore free
from material misstatement, whether due to fraud or error, ond to Issue on auditors' report that Includes our opinion.
Reasonable assurance
is
a high level of assurance, but
is
not a guarantee that on audit conducted
in
accordance
with
ISAs
will
always detect a material misstatement when it exists. Misstatements con arise from fraud or error
and ore
considered material
If,
Individually or
In
the aggregate, they could reasonably
be
expected to influence
the economic decisions of users token on the basis of these financial statements. As
part of an audit in accordance
with
ISAs,
we exercise professional judgment and maintain professional skepticism
throughout the audit.
We
also:
• Identify and assess the risks of materlol misstatement of the financial statements, whether due to fraud or error,
design ond perfonn audit procedures responsive to those risks, and obtain audit evidence that
ls
sufficient and
appropriate to provide o basis for our opinion.
The
risk of not detecting a material misstatement resulting from
fraud
is
higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions,
misrepresentations, or the override of Internal control.
• Obtain an understanding of Internal control relevant to the audit
In
order to design audit procedures that ore
appropriate
In
the circumstances, but not for the purpose of expressing on opinion on the effectiveness of the
Company's Internal control.
House - 1/8, Flat - 1 A. Road - 8, Block - I, Banani, Dhaka -1213
1)1
1 n 1
H':
188 02 222270289. Cell: +88 01974007 447. E mail: mail u osccabd.com. al1arnedshamir11nco u gmail.com
www.asccabd.com
~hamed shamim&co. ~Chartered Accountants ___________________________
• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and
related disclosures made by management.
• Conclude on the appropriateness of management's use of the going concern basis of accounting and, based
on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may
cast significant doubt on the Company's ablllty to continue as a going concern. If we conclude that a material
uncertainty exists, we ore required to draw attention in our auditor's report to the related disclosures In the
fmancial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based
on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions
may cause the Company to cease to continue as a going concern.
• Evaluate the overall presentation, structure and content of the financial statements, Including the disclosures,
and whether the financial statements represent the underlying transactions and events in a manner that achieves
fair presentation.
We comnu,icate with those charged with governance regarding, among other matters, the planned scope and
timing of the audit and significant audit findings, Including any significant deficiencies In Internal control that we
identify during our audit.
Report on other Legal and Regulatory Requirements
We also report that:
a) We have obtained all the information and explanations which to the best of our knowledge and belief were
necessary for the purpose of our audit and made due verification thereof;
b) In our opinion, proper books of accounts, records and other statutory books as required by low hove been
kept by the Company so far as It appeared from our examinations of those books; and
C) The statement of financial position and statement of profit or loss and other comprehensive Income dealt with by
the report are in agreement with the books of account.
Dated: Dhaka
21 January 2025 Ahamed Shamim & Co.
-Chartered Accountants
Registration Number: 702
~ Signature of Auditor
Md. Shamim Ahamecl FCA
Principal
ICAB Enrolment # 947
DVC:2501210947AS206718
House - 1/B, Flat - 1A, Road - 8, Block - I, Banani, Dhaka -1213
Phone: +88 02 222270289, Cell: +88 01974007447, E-mail: mail@asccabd.com, ahamedshamimnco@gmail.com
www.asccabd.com
..~f ~hamed shamim &co.
~chartered accountants
Daiki Axis Bangladesh Limited
Statement of Financial Position
As at 30 September 2024
.__________ Pa_rt_i_cu_i_a_rs________ll ~'--A_:O_o_s_~-~-=-rme-B_D:__.
Assets:
Non-Current Assets
Property, plant and equipment
Current Assets
Advances, deposits and prepayments
Cash and cash equivalents
Total Assets
Eaujty and Liabilities
Shareholders' Equity
Share capital
Retained earnings
Current Liabilities
Trade and other payable
Total Equity and Liabilities
4.00
5.00
6.00
7.00
8.00
5,571;167
5,571,767 I
66.522.586
47,168,910
19,353,676
72,094,353
70,582,602
100,000,000
(29,417,398)
1,511;151
1,511,751 I
72,094,353
The annexed notes 0 1 to 09 and Annexure A from an integral part of these financial
statements.
Diredor
Date: Dhaka
Managing Diredor
Signed in terms of our separate report of even date.
Ahamed Shamim & Co.
Chartered Accountants
Registration Number: 702
~ Signature of Auditor
Md. Shamim Ahamed FCA
Principal
ICAB Enrolment # 947
DVC:
2 5 o 1 2 1 o94 7AS 2O6 7 1 8
...,1~hamed shamim&co.
~chartered auoununts
Daiki Axis Bangladesh Limited
Statement of Profrt or Loss and Other Comprehensive Income
For the period ended 30 September 2024
Particulars Notes
IB Amount in BDT
....__________________. ...._3o_Se_pt_e_m_be_r_20_2_4_,
Revenue
less: Cost of sales
Gross Profit
Less: Operating Expenses
Administrative expenses
Net Profit/(Loss) Before Tax
less: Income tax Expenses
Net Profit/(Loss) After Tax
9.00 (29,417,398) 1
(29,417,398)
(29,417,398)
The annexed notes O1 to 09 and Annexure A from an Integral port of these financial
statements.
Diredor
Dote: Dhaka
Managing Director
Signed in terms of our separate report of even date.
Ahamed Shamim & Co.
Chartered Accountants
Registration Numbe~ 702
~ Signature of Auditor
Md. Shamim Ahamed FCA
Principal
ICAB Enrolment # 947
DVC:
2 5 o 1 2 1 o94 7AS 20 6 7 18
Particulars
Opening
Balance
Add: Addition during
this
period
Less:
Adjustment during the period
Property, plant and equipment
Daiki
Axis Bangladesh
Limited
Statement
of O,anges
in
Equity
For the period
ended
30
September
2024
Share
Capital
Share
Money
Deposit
- -
100,000,000 -
- -
- -
Oosing
Banalce
30
September
2024 100,000,000
11ir..lt--;hamed
shamlm & co.
~chartered
accountants
Retained Total Equity Earnings
- -
- 100,000,000
- -
(29,417,398) (29,417,398)
(29,417,398) 70,582,602
The
annexed notes O1 to
09
and Annexure A from on integral
port
of
these financial statements.
Managing
Director
Signed in terms
of
our separate report
of
even
dote. Date:
Dhaka
Daiki
Axis
Bangladesh
Limited
Statement
of
Cash
Flows
a..~~hamed
shamim&co.
~chartered
a«ovntMb
For the period ended 30 September 2024
Particulars
Cash
Flows from Operating Adivitles
Profit/
(Loss)
during the period
Depreciation
(Increase)/ decrease
in
advances, deposits and prepayments
Property, plant and equipment
Net
Cash
From/
(used
in) Operating Adivities (A)
Cash
Flows
from Investing Adivlties
Acquisition
of
property, plant and equipment
Net
Cash From
(used
in)
Investing
Adlvities
(B)
Cash
Flows from
Financing
Adivities
Change
in
share capital
Change
in
share money deposit
Net
Cash From Financing
Adivities
(C)
Net
Cash
used/Flows (A+B+C) Cash
and Cash
equivalents at
opening
Cash
and
cash
equivalents
as
at 30
September
2024
Amount
In
BOT
30
Septermer
2024
(29,417,398)
173,395
(47,168,910)
1,511,751
(74,901,162)
(5,745,162)
(5,745,162)
100,000,000
1 00,000,000
19,353,676
19,353,676
The
annexed notes 0 1
to
09 and Annexure A from an integral
part
of
these financial statements.
Diredor Managing Diredor
Signed in tenns
of
our separate report
of
even date.
Date:
Dhaka
Daiki Axi, Banglade,h Limited
.._,f ..-;.hamed shamim& co.
~chartered accountants
As ot and for the period ended 30 September 2024
1.00 Reporting entity
1.01 Compony profile
Dalkl Axis Bangladesh Limited Is o private limited company ( 100% foreign Owned Bonglodeshl
Company) Incorporated In Bangladesh under companies Ad, 1994 (Act XVIII of 1994), on 11
January 2024 registration No. C-193057/2024. The registered office of the company Is situated at
GA-131 /1, Middle Bodda PS; Dhoka-1212; Bangladesh.
1.02 Nature of busineu
The activities of the company Is Designing, Manufacturing, distribution, construction, and maintenance
of various types of wastewater treatment equipment. To carry on the business activities In the field
of manufacturing, trading, Installations and/or maintenance of Sewage Treatment Plants lndudlng
Production, Sales, Construction, Maintenance of Septic Tanks and Development works In particular.
2.00 Ba,i, of preparation of financial ,tatement,
The flnondal statements have been prepared In compliance with the requirements of the Companies
Act 1994 and other relevant local laws and regulatlons and In accordance with the International
Finondol Reporting Standards (IFRSI and International Accounting Standards (IAS) adopted by the
Institute of Chartered Accountants of Bangladesh (ICAB).
2.01 Strudure, content and pre1entation of financial ,tatement,
Being the general purpose flnoncial statements, the presentation of these finandal statements is in
accordance with the guidelines provided by IAS 1: "Presentation of Financial Statements". A
complete set of financial statements comprise,
a. Statement of Financial Position os at 30 September 2024;
b. Statement of Profit or Loss & Other Comprehensive Income for the period from 11
January 2024 to 30 September 2024;
c. Statement of Changes In Equity for the period ended as at 30 September 2024;
d. Statement of Cash Flows for the the period ended 11 January 2024 to 30 September
2024; and
e. Notes comprising a summary of significant accounting policies and other explanatory
Information to the financial statements for the period from 11 January 2024 to 30
September 2024.
2.02 Functional and presentational currency
These financial statements are prepared In Bangladesh Tako (Tako/Tk/BDT), which is the Company's
functional ClJrrency. All figures of the financial statements are presented in Taka and have been
rounded to the nearest Integer except when otherwise Indicated.
2.03 UH of e1timate1 and judgment,
The preparation of financial statements In conformity with International Finandal Reporting
Standards requires management to make judgments, estimates and assumptions that offect the
oppllcotlon of accounting policies and the reported amounts of assets, liabilities, Income and
expenses, and dlsdosure requirements for contingent assets and llabllltles during and at the dote of
the financial statements.
Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed
on an ongoing basis. Revisions of accounting estimates ore recognized in the period in which the
estimate ls revised and In any future periods affected os required by IAS 8, Accounting Policies,
Changes In Accounting Estimates and Errors.
In partiClJlar, significant areas of estimation uncertainty ond critical judgments in applying accounting
polldes that have the most significant effect on the amounts recognized In the financial statements
Include depredation, Inventory valuation, accruals and provision.
2.04 Going concern
.._,f ~hamed shamim & co.
~charteNdac.countats
When preparing financial statements, management makes an assessment of the entity's abnlty to
continue as a going concern. The Company prepares its financial statements on a going concern
basis as the company hos adequate resources to continue it's operation for the foreseeable future
and management does not intend to liquidate the entity or to cease trading, or has no reanstic
alternative but to do so.
2.05 AccNal basis of accounting
Management of the company prepares Its flnandal statements, except for cash flow information,
using the accrual basis of accounting. When the ocauol basis of accounting is used, on entity
recognizes items as assets, llobilitles, equity, income and expenses (the elements of flnandal
statements) when they satisfy the definitions and recognltfon criteria for those elements in the
Framework.
2.06 Materiality and aggregation
Management of the company presents separately each material doss of similar items and items of a
dissimilar nature or function unless they are Immaterial. Financial statements result from processing
large numbers of transactions or other events that are aggregated Into dasses according to their
nature or function.
2.07 Rearrangement of Financial Statements
The financial statements of previous year has been rearranged, wherever considered necessary to
confirm rurrent year's financial statements and fair presentation.
2.08 Statement of cash flows
Statement of cash flows has been prepared In accordance with the IAS 7: Statement of cash flows
under the indirect method.
2.09 Reporting period
This flnanclal statement of the company covers a year from 11 January 2024 to 30 September
3.00 Summary of significant accounting policies
3.01 Property, plant & equipment (PPE)
3.01 .01 Recognition
The cost of on item of property, plant and equipment shall be recognized as an asset if, and only if:
- It is probable that future economic benefits will flow to the entity; and
- The cost of the Item can be measured reliably.
3.01 .02 Measurement
Items of property, plant and equipment except land are measured at cost less accumulated
depredation and Impairment losses, if any. Property, plant and equipment are recognized when all
the conditions for recognition as per IAS 161 Property, Plant and Equipment are met.
The cost of an item of property, plant and equipment comprises its purchase price, import duties and
non refundable taxes, after deducting trade discounts and rebates and any costs directly
attributable to bringing the asset to the location and condition necessary for it to be capable of
operating in the Intended manner.
3.01 .03 Subsequent costs
The cost of replacing part of an Item of property, plant and equipment is recognized in the carrying
amount of the Item if it Is probable that the future economic benefits embodied within the part will
flow to the company and Its cost can be measured reliably. The costs of the day-to-day servicing of
property, plant and equipment are recognized in the statement of comprehensive income as
inrurred.
...
,f
~hamed
shamim &co.
~chartered
eccoununb
3.01 .04
Depreciation
Depredation
is
commenced when
the asset
Is
In
the location and condition necessary for It to be
capable
of
operating
In
the manner Intended. Property plant and equipment
of
Murata Machinery
Bangladesh Ltd. are depredated
using
Redudng Balance Depredation method. Depredation
Is
expressed In terms
of
percentage
of
cost
of
the related
assets.
The
amual depredation rates
appllcable to
dlff
erent category
of
assets
are,
Pqdjcular
of
AHtfl
Computer & Computer Equipment
Office Equipment
3.02
Financial
lnstr.uments
Bat•
of dIprecjatjon
25%
10%
A flnandal Instrument
Is
any contract that gives rise to a flnandal asset
of
one entity and a financial
llablllty or equity Instrument
of
another entity.
Flnandal
assets
carried
In
the statement
of
flnandal position lndude
cash
and
cash
equivalents, other
receivables, Inter company receivables and advance, deposits and prepayments.
3.02.01 Financial
assets
All other flnandal
assets
are recognized initially
on
the date
at
which
the company becomes a
party
to
the contractual provisions
of
the transaction.
Cash
and
cash
equivalents
Cash
and
cash
equlvalents comprise
cash
in hand and
cash
at
bank which
are
available
for
use
by
the Company without any restriction.
Advances, deposits
and
prepayments
Advances are recognized and stated
at
original Invoiced amounts and carried
at
antidpated
realizable values.
3.02.02 Financial liabilities
Financial llabilitles are recognized lnltlally on the transaction date
at
which the Company becomes a
party to
the contractual provisions
of
the llablllty.
The
Company derecognlzes a finandal llablllty
when its contractual obllgatlons are discharged or cancelled or expired.
Flnanclal llabllltles lndude Interest bearing borrowing, trade payable and other rurrent liabllitles. Interest-bearing borrowings
Interest-bearing bank loans and overdrafts are recorded at the amount
of
proceeds received, net
of transaction
costs.
Borrowing
costs
are charged to the statement
of
profit or
loss
and other
comprehensive
Income
as
an expense
In
the period
In
which they are Incurred. Trade payables
Payables are stated
at
cost
which
Is
the
fair
value
of
the consideration to
be
paid in the future for goods and services received.
3.03 Responsibility for preparation and presentation
of financial
statements
The
Board
of
Directors
Is
responsible for the preparation and presentation
of
Flnandal Statements
under section 183
of
Companies Act 1994 and as per the provision
of
International Accounting
Standards
(IAS)
11
The
Frame Work for the preparation and presentation
of
Finandal Statements" Issued
by
the International Accounting Standards Board
(IASB).
3.04
Income
tax
Income tax expense comprises current and deferred tax. Income tax expense
Is
recognized
In
profit
and
loss,
except to the extent that It relates to
Items recognized
In
other comprehensive Income
or
directly
In
equity. In this case, the tax
Is
also recognized in other comprehensive Income or directly In
equity, respectively.
3.05 Provision, contingent liabilities and contingent assets
Provisions
...,f ~hamed shamim& co.
~chart.red accountants
Provisions are recognized when entity has a present obligation as a result of a past event and It Is
probable that an outflow of resources embodying economic benefits will be required to settle the
obligation, and a reliable estimate can be made of the amount of the obllgatlon. Provisions are
reviewed at each balance sheet date and adfusted to reflect the current best estimate.
If a transfer of economic benefit Is no longer probable the provision should be reversed. Where the
effect of the time value of money Is material, the amount of a provision Is the present value of the
expenditure required to settle the obligation.
Accruals
Accruals are llabilltles to pay for goods or services that have been received or supplied but hove
not been paid, invoiced or formally agreed with the supplier, induding amount due to employees.
Contingent liabilities
A contingent llabllity arises where a past event may lead to an entity having a liability in the future
but the financial impact of the event will only be confirmed by the outcome of some future event not
wholly within the entity's control. A contingent llablllty should be dlsdosed in the financial statements
unless the possible outflow of resources Is thought to be remote.
Contingent asset
A contingent asset Is a potential asset that arises from past events but whose existence can only be
confirmed by the outcome of future events not wholly within on entity's control. A contingent asset
should be disdosed In the finandal statements only when the expected Inflow of economic benefits is
probable.
3.06 Events after the reporting period
In accordance with IAS 10: Events After the Reporting Period, amounts recognized in the financial
statements are adfusted for events after the reporting period that provide additional evidence of
conditions that existed at the end of the reporting period. No adjustment is given in the financial
statements for events after the reporting period that are indicative of conditions that arose after the
reporting period. Material non-adjusting events are dlsdosed in the financial statements.
3.07 Related party disclosures
As per IAS 24: Related Party Disclosures, parties are considered to be related if one of the parties
has the ablllty to control the other party or exercise significant influence over the other party in
making flnandal and operating decisions. The Company carried out transactions in the ordinary
course of business on an arm's length basis at commercial rates with its related parties.
FollowinA are the related party of the entity as on reporting period
SI. No Name of the Party Relationship Nature of Amount of Balance As at
Transadion Transadion 30.09.2024
1 Dalki Axis Co., Ltd. Mother Company Assets 444,612 444,612
Acauisltion
2 Revenco Related Party Supplier 42,075,250 42,075,250
Dalki Axis Bangladesh Limited
For the period ended 30 September 2024
Particulars
4.00 Property, plant & equipment
Based on cost
Property, plant and equipment
Opening Balance
Add: Addition during this year
Less: Transfer/ Disposal during this year
Balance as at 30 September 2024
Accumulated Qeprecjqtion
Opening Balance
Add: Charged during the year
Less: Adlustment during the year
Balance as at 30 September 2024
Written Down Value as at 30 September 2024
5.00 Advances, deposits and prepayments
Security deposit for office rent
Advance office rent
Advance to supplier - Revenco
Other advance
Total
6.00 Cash and cash equivalents:
Cash In hand
Cash At Bank:
Prime Bonk Limited (A/C: 2118115033008)
7.00 Share capital
Authorised Capital
10,000,000 ordinary shores of BOT 10 each
Issued, subscribed, called up and paid up capital
10,000,000 ordinary shores of BOT 10 each
Paid up share capital
10,000,000 ordinary shores of BOT 10 each
Details of paid up capital
Name of Shareholders
Doiki Axis Co., Ltd.
Dolki Axis Singapore Pte. Ltd.
Total
% of holding
1%
99%
100%
...,1""';.hamed shamim &co.
.... chartered accountant,
Amount in IDT
30 Septermer 2024
5,745,~62 I
5,745,162
173,395
5,571,767
2,750,000
2,291,660
42,075,250
52,000
47,168,910
9,864
19,343,812
19,353,676
100,0001000
1oo,000,000
100,000,000
Value of shares (BDT)
1,000,000
99,000,000
100,000,000
trrn:
, -
-8
... ,1~hamed
shamim&
co.
~chari.redac.counhnts
Daiki
Axis
Bangladesh
Limited
For the period
ended
30
September
2024
I
Particulars
I
Amount
In
IDT
30
Septermer 2024
8.00
Trade and Other
Payable
Trade Payable- Dalkl Axis Co., Ltd. 444,612
Other Payable 8.01 1,067,139
1,511,!51
8.01
Other
Payable
Audit
Fee
51,111
Consultancy
Fees
6,889
Of
flce
Rent
(Utlllty) 3,000
Salary & Allowance 981,000
TDS
Payable 7,087
VOS
Payable 18,052
Total
1,067,139
9.00 Administrative
Expenses
Salary and Allowances 7,818,000
Bonus
720,000
Audit Fee 51,111
Consultancy
Fees
787,584
Office
Stationery Expense 88,421
Travelling
Expenses
-Local 50,890
~
Gos &
Fuel
Expense 326,936
Office
Rent
5,502,328
Entertainment
Expenses
296,229
Bank Charge 37,161
Travelling Expenses-Overseas 417,809
Car
Rent
3,698,159
House Rent
315,790
;
Advertising Expense 365,427
Licence Renewal & Govt.
Fees
87,110
Lab Testing
Fee
44,000
IT
Expense 14,000
Internet
Expenses 58,684
Manpower Outsourchlng Expense 908,268
Mobile bill Expense 1,505
Launching Event
Expense 9.01 7,051,074
Office Expense 600,254
Hotel
Rent
3,263
Depreciation Expense 173,395
..
29,417,398 . Total
9.01
Launching Event Expenses
Office Expenses 3,173,269
!I
Catering Expenses 2,988,375
Hotel Rent 468,810
Travelling Expenses-Local 46,800
OfftceSupplies 168,820
Advertising Expenses 205,000
7!051,074
Balance as
SL
Particulars
of
Assets
atll
January
2024
01 Computer & computer
- !equipment
02 Office
equipment - Total -
•• .,
Daiki Axis Bangladesh Limited
Schedule
of
Property, Plant &
!quipment
As
at 30
September 2024
Assets
at
Cost Opening
Addition Adiustment Balance as
at
Rate Balance
during the during the 30
September
11
January
year year 2024 2024
1,147,419 - 1,147,419 25%
4,597,743
- 4,597,743 10%
5 745.162
- 5
745 162
-
.. ,1~hamed shamim&co.
~chartered
accountant•
Annexur•A
DeDreciation
WDVasat
Charge Adjustment Balance
a,
at 30Septamber during the during the 30
September 2024 year year 2024
47,809 1,099,610
- 47,809
125,586
- 125,586 4,472,157
173,395 - 173 395 5.571.767