Year Wise Fund Requirement for Growth Potentials: -

Cash Fund Requirements Year - 2017 Year - 2018 Year - 2019 Year - 2020
Increase in Stock & Receivables 189,981,724 265,258,481 549,938,700 592,219,250

Increase in Non Current Assets 37,716,516 68,504,240 (25,456,935) (52,921,435)

Long Term Loan Repayment 400,000,000 100,000,000 200,000,000 -

Payment of Accrued Interest 45,954,088 - - -

-
Total 673,652,328 433,762,721 724,481,765 539,297,815
ear - 2020 Year - 2021
592,219,250 105,816,688

(52,921,435) (57,921,435)

- -

- -

539,297,815 47,895,253
 OOKAYAMA LTD

Growth % 104.26% 72.63% ly

Projected Financial Statement for Year 2017-2021

n 59.66%
Particulars Year - 2017 Year - 2018

n OYear - 2019

o
Net Revenue 2,042,611,850 100.0% 3,526,182,700 100% 5,629,937,500

i
Featured Phone 582,885,350 990,643,200 1,649,099,000

t
28.5% 28.09%
Smart Phone 1,459,726,500 2,535,539,500 3,980,838,500

a
71.5% 71.91%

t
Less, Cost of Goods Sold 1,065,147,983 52.1% 1,840,336,165 52.19% 2,931,555,725

n
Gross Profit 977,463,868 47.9% 1,685,846,535 47.81% 2,698,381,775

se
Salary & Allowances: 117,671,717 5.76% 144,133,303 4.09% 181,311,835
Director's Remuneration 7,150,000 7,865,000 9,438,000

e
0.35% 0.22%
Head Office & Admin 20,763,114 22,877,425 28,392,762

r
1.02% 0.65%
Sales & Service Department 89,758,603 4.39%- 113,390,878 3.22% 143,481,073

P
0.00%
Administrative Expenses 51,593,909 2.53% 62,683,937 1.78% 71,380,709

r
Rents 13,386,000 0.66% 16,206,000 0.46% 17,466,000

o
Utility Bills 2,624,200 0.13% 2,883,400 0.08% 3,170,200

F
Repair & Maintenance (Car & Others) 4,535,579 0.22% 6,425,789 0.18% 7,052,153
Mobile Bill (All) 3,453,091 0.17% 4,553,033 0.13% 5,894,905

a
Travelling & Conveyance Expenses 2,020,823 2,323,947 2,556,342

t
0.10% 0.07%
Foreign Tour & Travelling Expenses 7,771,406 7,771,406 6,605,695

a
0.38% 0.22%
Regional Office Expense 316,478 0.02% 499,950 0.01% 549,945

D
Foreign Office Expenditure 10,944,640 0.54% 12,586,336 0.36% 15,632,229

l
Ware House Expenses 1,046,616 0.05% 1,535,049 0.04% 1,814,090

l
Entertainment Expenses 776,764 0.04% 876,558.93 0.02% 991,863.66

A
Printing & Stationary Expense 1,707,240 0.08% 2,554,860 0.07% 4,087,776
Registration & Renewals 605,072 0.03% 907,608 0.03% 1,134,510
Other Administrative Expenses 2,406,000 0.12% 3,560,000 0.10% 4,425,000

Selling & Distribution Expenses 123,681,985 6.06% 218,810,159 6.21% 328,726,050

Service Centre Expenses 54,620,399 2.67% 92,936,682 2.64% 148,287,552
Postage & Courier Expenses 4,412,604 0.22% 3,900,004 0.11% 2,971,657
Tour, Travelling & Conveyance 14,648,982 0.72% 21,973,473 0.62% 27,466,841
Sales Promotion Expenses 50,000,000 2.45% 100,000,000 2.84% 150,000,000
 OOKAYAMA LTD
EBITDA 684,516,257 33.51% ### 35.74%
ly
Projected Financial Statement for Year 2017-2021

n
2,116,963,182

O
Depreciation Allowance 44,683,756 2.19% 96,154,516 2.73% 57,206,935
Financial Expenses 61,290,754 49,290,754 25,290,754

n
3.00% 1.40%
Profit Before Tax 578,541,747 1,114,773,866 2,034,465,493

o
28.32% 31.61%

i
Provision For Taxation 12,255,671 418,040,200 762,924,560

t
Rev.Tx @37.5%
Profit after Tax 566,286,076 696,733,666 1,271,540,933

a
27.72% 19.76%

nt
se
Application of Funds : Year - 2017 ### Year - 2018 ### Year - 2019

e
Current Assets 679,009,600 61% 949,833,041 61% 1,507,183,488

r
Closing Stock 3 304,651,885 ### 587,697,117 ### 938,322,917
###

P
Sundry Debtors 340,435,308 ### 293,848,558 ### 469,161,458
Cash-in-Hand 2,500,000 ### 2,500,000

r
Bank Accounts 7,636,920 13,201,879 20,613,626

o
Advance, Deposit & Prepayments 23,785,487 ### 52,585,487 ### 76,585,487
Intangible Non-Current Assets 321,439,003 29% 421,439,003 27% 381,439,003

F
Preliminary Expenses 605,962 605,962 605,962
Brand Development Expenditures 320,833,041 ### 420,833,041 420,833,041

a
Amortization (40,000,000)

t
Non-Current Assets 111,892,133 10% ### 180,396,373 12% ### 154,939,438

a
Brand & Brand Shop Assets 16,234,594 41,434,594 62,434,594
Plug-Ins 52,020,000 ### 117,045,000 117,045,000

D
Fast Track Development 338,569 17,588,569 23,338,569

l
Property, Plant & Equipment 80,419,103 90,419,103 90,419,103

l
Service Centre Assets 7 7,563,623 ### 10,063,623 15,063,623
Accumulated Depreciation (44,683,756) (96,154,516) (153,361,451)

A
Total 1,112,340,736 100% 1,551,668,416 100% 2,043,561,929

Sources of Funds : Year - 2017 Year - 2018 ### Year - 2019

Capital Account 1,146,815,454 66% 2,356,038,205
### 82.41% 3,964,135,185
Share Capital 8,500,000 ### 8,500,000
Accumulated R/E 338,315,454 1,035,049,120 ### 2,306,590,053
New Finance 800,000,000 1,312,489,085 1,649,045,132
Long Term Loans (Liability) 546,950,185 31% 446,950,185## 15.63% ### 246,950,185
 OOKAYAMA LTD
Secured Loans
Intercompany Current Account
506,589,616
40,360,569
406,589,616
40,360,569

nly
Projected Financial Statement for Year 2017-2021
206,589,616
40,360,569

O
Current Liabilities 50,239,597 3% 55,877,617
### 1.95% 249,733,371
Accounts Payable 10,580,087 13,225,109 16,531,386

n
Provision for Expenses 12,206,150 17,734,475 88,206,799

o
Provision for Interest 15,197,688 12,197,688 6,197,688

i
Tax & VAT Payable 12,255,671 12,720,345 138,797,498

t
Total 1,744,005,236 100% 2,858,866,007 100% 4,460,818,742

Financial Gearning (D/E ) 55: 47

t a 45: 105 25: 161

n
631,664,500 36% 1,307,197,591 45.72% 2,417,256,813

se
Cash Fund Requirements Year - 2017 Year - 2018 Year - 2019

e
Increase in Stock & Receivables 18.9982 Crore 26.5258 Crore 54.9939

r
Increase in Non Current Assets 3.7717 Crore 6.8504 Crore (2.5457)

P
Long Term Loan Repayment 40.0000 Crore 10.0000 Crore 20.0000
Reduction of Current Liability 4.5954 Crore - Crore -

r
-

o
Total 67.365 Crore 43.376 Crore 72.448

a F
at
l l D
A
Notes To The Statement
Depreciation Allowance 2017 2018 2019
Total Assets 156,575,889 276,550,889 308,300,889
Rate of Depreciation
 OOKAYAMA LTD
Depreciation Charged 28,853,485
## 51,470,760##
ly
Projected Financial Statement for Year 2017-2021

n
57,206,935 ##

O
Loan Repayment 400,000,000 100,000,000 200,000,000
Service Centre Added New 7 Pcs New 10 PCs New 20 Pcs
Brand Shop Added New 4 New 36

i on New 31

t at
se n
re
r P
F o
at a
l l D
A
y
019
42.08%
Year - 2020
26.35%
Year - 2021

100% 7,998,814,500 100% ### 100%

29.29% 2,888,636,500 36.11% 3,944,969,500 39.03%
70.71% 5,110,178,000 63.89% 6,161,528,000 60.97%
52.07% 4,110,484,325 51.39% 5,164,076,675 51.10%
47.93% 3,888,330,175 48.61% 4,942,420,825 48.90%

3.22% 223,825,316 2.80% 251,850,707 2.49%

0.17% 11,325,600 0.14% 13,590,720 0.13%
0.50% 35,118,611 0.44% 43,472,115 0.43%
2.55%
0.00%
177,381,105 2.22%
0.00%
194,787,872 1.93%
0.00%
1.27% 1.00% 0.84%
80,237,851 84,974,929
0.31% 18,306,000 0.23% 18,306,000 0.18%
0.06% 3,486,240 0.04% 3,486,240 0.03%
0.13% 7,759,806 0.10% 8,156,937 0.08%
0.10% 6,979,370 0.09% 7,425,317 0.07%
0.05% 2,811,976 0.04% 3,093,173 0.03%
0.12% 6,605,695 0.08% 6,605,695 0.07%
0.01% 604,939 0.01% 665,433 0.01%
0.28% 18,571,088 0.23% 20,056,775 0.20%
0.03% 2,112,580 0.03% 2,323,838 0.02%
0.02% 1,091,050 0.01% 1,200,155 0.01%
0.07% 5,109,720 0.06% 6,131,664 0.06%
0.02% 1,418,138 0.02% 1,559,951 0.02%
0.08% 5,381,250 0.07% 5,963,750 0.06%

5.84% 467,021,311 5.84% 558,210,838 5.52%

2.63% 210,161,852 2.63% 263,146,877 2.60%
0.05% 2,525,908 0.03% 2,147,022 0.02%
0.49% 34,333,552 0.43% 42,916,939 0.42%
2.66% 220,000,000 2.75% 250,000,000 2.47%
y 37.60%

1.02%
3,117,245,696
57,921,435
38.97%

0.72%
4,047,384,351
57,921,435
40.05%

0.57%

0.45% 24,500,000 0.31% 24,500,000 0.24%

36.14% 3,034,824,261 37.94% 3,964,962,916 39.23%

@37.5% 1,138,059,098 @37.5% 1,486,861,094 @37.5%

22.59% 1,896,765,163 23.71% 2,478,101,823 24.52%

019 ### Year - 2020 ### Year - 2021

74% 2,107,763,448 81% 2,218,973,766 84%
### 1,333,135,750 ### 1,263,312,188 ###
### 666,567,875 ### 842,208,125 ###
### 2,500,000
28,974,336 34,367,967
2 76,585,487 76,585,487
19% 381,439,003 15% 381,439,003 14%
605,962 605,962
420,833,041 420,833,041
### (40,000,000)
8% ### 102,018,003 4% ### 44,096,568 2% ###
62,434,594 62,434,594
117,045,000 117,045,000
23,338,569 23,338,569
90,419,103 90,419,103
20,063,623 20,063,623
(211,282,886) (269,204,321)
100% 2,591,220,454 100% 2,644,509,337 100%

019 Year - 2020 Year - 2021

88.87% 5,950,159,712 91.97% 7,880,149,352 92.77%
### 8,500,000
4,203,355,217 6,681,457,039
1,738,304,495 1,190,192,313
5.54% ### 240,360,569 3.72% 240,360,569 2.83%
y 5.60%
200,000,000
40,360,569
278,918,013 4.31%
200,000,000
40,360,569
373,504,077 4.40%
20,664,232 25,830,291
32,094,770 37,256,736
6,000,000 6,000,000
220,159,011 304,417,050

100% 6,469,438,294 100% 8,494,013,998 100%

24:207 24: 203

54.19% 3,878,217,840 59.95% 5,849,504,662 68.87%

019 Year - 2020 Year - 2021

Crore 59.2219 Crore 10.5817 Crore
Crore (5.2921) Crore (5.7921) Crore
Crore - Crore - Crore
Crore - Crore - Crore
Crore 53.930 Crore 4.790 Crore

2020 2021
313,300,889 313,300,889
y 57,921,435

-
## 57,921,435

-
New 20 Pcs -
- -
 OOKAYAMA LTD
Projected Income Statement for Year 2017-2021

Growth % 104.26% 72.63% 59.66%

Particulars Year - 2017 Year - 2018 Year - 2019
Tk % Tk % Tk
Net Revenue 2,042,611,850 100.0% 3,526,182,700 100% 5,629,937,500
Featured Phone 582,885,350 28.5% 990,643,200 28.09% 1,649,099,000
Smart Phone 1,459,726,500 71.5% 2,535,539,500 71.91% 3,980,838,500
Less, Cost of Goods Sold 1,696,812,483 83.1% 2,921,189,110 82.84% 4,596,644,558
Gross Profit 345,799,367 16.9% 604,993,590 17.16% 1,033,292,943

Salary & Allowances: 117,671,717 5.76% 144,133,303 4.09% 180,561,835

Director's Remuneration 7,150,000 0.35% 7,865,000 0.22% 9,438,000
Head Office & Admin 20,763,114 1.02% 22,877,425 0.65% 28,392,762
Sales & Service Department 89,758,603 4.39%
- 113,390,878 3.22%
0.00% 142,731,073
Administrative Expenses 51,593,909 2.53% 62,683,937 1.78% 71,380,709
Rents 13,386,000 0.66% 16,206,000 0.46% 17,466,000
Utility Bills 2,624,200 0.13% 2,883,400 0.08% 3,170,200
Repair & Maintenance (Car & Others) 4,535,579 0.22% 6,425,789 0.18% 7,052,153
Mobile Bill (All) 3,453,091 0.17% 4,553,033 0.13% 5,894,905
Travelling & Conveyance Expenses 2,020,823 0.10% 2,323,947 0.07% 2,556,342
Foreign Tour & Travelling Expenses 7,771,406 0.38% 7,771,406 0.22% 6,605,695
Regional Office Expense 316,478 0.02% 499,950 0.01% 549,945
Foreign Office Expenditure 10,944,640 0.54% 12,586,336 0.36% 15,632,229
Ware House Expenses 1,046,616 0.05% 1,535,049 0.04% 1,814,090
Entertainment Expenses 776,764 0.04% 876,558.93 0.02% 991,863.66
Printing & Stationary Expense 1,707,240 0.08% 2,554,860 0.07% 4,087,776
Registration & Renewals 605,072 0.03% 907,608 0.03% 1,134,510
 OOKAYAMA LTD
Projected Income Statement for Year 2017-2021
Other Administrative Expenses 2,406,000 0.12% 3,560,000 0.10% 4,425,000

Selling & Distribution Expenses 123,681,985 6.06% 218,810,159 6.21% 328,726,050

Service Centre Expenses 54,620,399 2.67% 92,936,682 2.64% 148,287,552
Postage & Courier Expenses 4,412,604 0.22% 3,900,004 0.11% 2,971,657
Tour, Travelling & Conveyance 14,648,982 0.72% 21,973,473 0.62% 27,466,841
Sales Promotion Expenses 50,000,000 2.45% 100,000,000 2.84% 150,000,000
EBITDA 52,851,757 2.59% 179,366,190 5.09% 452,624,349
Depreciation Allowance 44,683,756 2.19% 96,154,516 2.73% 57,206,935
Financial Expenses 61,290,754 3.00% 49,290,754 1.40% 25,290,754
Profit Before Tax (53,122,753) -2.60% 33,920,921 0.96% 370,126,660
Provision For Taxation 12,255,671 12,720,345 138,797,498
Profit after Tax (65,378,424) -3.20% 21,200,575 0.60% 231,329,163
Loan Repayment 400,000,000 100,000,000 200,000,000
Service Centre Added New 7 Pcs New 10 PCs New 20 Pcs
Brand Shop Added New 4 New 36 -
 42.08% 26.35%
2019 Year - 2020 Year - 2021
% Tk % Tk %
100% 7,998,814,500 100% ### 100%
29.29% 2,888,636,500 36.11% 3,944,969,500 39.03%
70.71% 5,110,178,000 63.89% 6,161,528,000 60.97%
81.65% 6,559,027,890 82.00% 8,318,135,590 82.30%
18.35% 1,439,786,610 18.00% 1,788,361,910 17.70%

3.21% 223,015,316 2.79% 250,975,907 2.48%

0.17% 11,325,600 0.14% 13,590,720 0.13%
0.50% 35,118,611 0.44% 43,472,115 0.43%
2.54%
0.00% 176,571,105 2.21%
0.00% 193,913,072 1.92%
0.00%
1.27% 80,237,851 1.00% 84,974,929 0.84%
0.31% 18,306,000 0.23% 18,306,000 0.18%
0.06% 3,486,240 0.04% 3,486,240 0.03%
0.13% 7,759,806 0.10% 8,156,937 0.08%
0.10% 6,979,370 0.09% 7,425,317 0.07%
0.05% 2,811,976 0.04% 3,093,173 0.03%
0.12% 6,605,695 0.08% 6,605,695 0.07%
0.01% 604,939 0.01% 665,433 0.01%
0.28% 18,571,088 0.23% 20,056,775 0.20%
0.03% 2,112,580 0.03% 2,323,838 0.02%
0.02% 1,091,050 0.01% 1,200,155 0.01%
0.07% 5,109,720 0.06% 6,131,664 0.06%
0.02% 1,418,138 0.02% 1,559,951 0.02%
0.08% 5,381,250 0.07% 5,963,750 0.06%

5.84% 467,021,311 5.84% 558,210,838 5.52%

2.63% 210,161,852 2.63% 263,146,877 2.60%
0.05% 2,525,908 0.03% 2,147,022 0.02%
0.49% 34,333,552 0.43% 42,916,939 0.42%
2.66% 220,000,000 2.75% 250,000,000 2.47%
8.04% 669,512,131 8.37% 894,200,236 8.85%
1.02% 57,921,435 0.72% 57,921,435 0.57%
0.45% 24,500,000 0.31% 24,500,000 0.24%
6.57% 587,090,696 7.34% 811,778,801 8.03%
220,159,011 304,417,050
4.11% 366,931,685 4.59% 507,361,751 5.02%
- -
New 20 Pcs -
### -
 Month Wise Revenue & Cost of Goods Sold Statement

Description June 2016 May 2016 April 2016 March 2016 Feb 2016 January 2016 July to Dec-2015

Revenue 116,584,236 96,128,281 84,329,366 74,520,420 55,737,643 65,036,896 516,057,688

Cost of Sales 109273205 98535512 82156300 71773647 54720916 69123991.3927 481,167,413

Adjustment Detail:
Financial Charges at AndB Trading 35,118,569
2% Margin Adjusted with And B Trading 18,632,648
Fresh Issue of Hand Sets Charged to CoS 50,869,380
Total 104,620,597
nt
Annual Total Adjustment Net Amount

1,008,394,530 - 1,008,394,530

966,750,984 104,620,597 862,130,387

 OOKAYAMA LTD
FINANCIAL STATEMENT
For the year ended June 30, 2016
 OOKAYAMA LTD
STATEMENT OF FINANCIAL POSITION
As on June 30,2016

REPRESENTED BY: Notes June 2016

Non Current Assets Tk
Property,Plant & Equipment Sch-1 62,193,159
Preliminary Expenses 2 159,000
Un-Allocated Revenue Expenses 3 553,162
Deferred Sales promotional Exp 24 269,629,522
Current Assets
Inventories 4 243,236,466
Accounts Receivable 5 221,623,948
Advance, Deopsit & Prepayments 6 29,388,528
Directors Loan 7 8,300,000
Deferred Sales promotional Exp 24 -
Cash at Bank 8 8,590,727
Cash-in-hand 9 521,556
Total Property & Assets 844,196,068

FINANCED BY: Notes June 2016

Authorised Share Capital Tk
10,00,000 Ordinary Share of Taka 100 each 100,000,000
Equity & Share Capital
Issued ,Subscribed & Paid up Capital
85000 Ordinary Share of Taka 100 each 10 8,500,000
Net Profit (Loss) (393,752,084)
Welfare Fund-OSS 11 232,200
Secured Loan 12 977,378,112
Others Current Liabilities
Directors Loan 13 1,383,748
Inter company Loan 14 155,747,829
Accounts Payable 15 12,785,703
Provision for Expenses 16 13,779,512
Provision for Interest 17 68,141,048
Total Equity & Liabilities 844,196,067
 OOKAYAMA LTD
STATEMENT OF COMPREHENSIVE INCOME
For the Month ended June 30,2016

Up to June 2016

Particulars Notes Taka

Net Revenue 18 1,008,394,530

Less : Cost of Goods Sold 19 966,750,984

Gross Profit 41,643,546

Income from other sources 498,063

Operating Income 42,141,609

Less : Operating Expenditures

Administrative Expenses 20 70,760,273
Selling & Distribution Expenses 21 79,705,161
Service Centre Exp 22 22,294,377
Financial expenses 23 120,419,990
Sales Promotion Expenditures 24 -
Depreciation Sch-01 13,399,816

Total Operating Expenditures 306,579,616

Net Loss (264,438,008)

Retaining Earnings

Loss as per last Accounts (370,309,186)

Add : Loss during the period (23,442,898)
Net loss ( Transfer to Balance Sheet) (393,752,084)

OOKAYAMA LTD
Notes to the Accounts
For the Month ended June 30, 2016

Jun 2016
Operating Expenditures
Operating Expenditures
Tk
20. Administrative Expenses Total 70,760,273

21. Selling & Distribution Expenses 79,705,161

22. Service Expenses 22,294,377

23. Financial Expenses 120,419,990

24. Total Sales promotion Expenses 1,513,038,318

4. Inventories
Particulars Taka
W H (Note -19) 185,209,291
Uttara Showroom -
SIS Stock ( Note 27) 16,309,283
Okapia Fast Track ( Note 27) 483,318
Accessories (Note 26) 1,429,800
Spare Parts ( Note-25) 37,867,327
Umbrella-4039Pcs 733,765
Activation & Campaign Note 27) 1,203,682
Activation & Campaign-Demo -
Okapia Hot Spot -
Total 243,236,466

5.0 Accounts Receivable

Particulars Taka
Direct Sales (Note 5.1) 217,375,237
Distributors ( Note 5.2) 4,248,711
Total 221,623,948

6.0 Advance, Deopsit & Prepayments

Particulars Taka
Advance against Salary ( Note-6.1) 108,986
Advance against Car Maintenance ( Note 6.2) 82,704
Others Advances ( Note 6.3) 1,227,603
Advance against Expenditures ( Note 6.4) 3,231,659
Advance against Office Rent ( Note 6.5) 2,340,000
Security Money ( Service Centre) ( Note 6.6) 3,650,467
Advance against L/C ( Note 6.7) 17,357,043
WH Advances 27,613
Brand Shop Advance 1,162,500
Supplier Advances ( Step Media) 199,953
Total 29,388,528
 June 2015
Tk
37,660,923
159,000
553,162
48,232,592

197,195,878
166,927,421
24,793,992
8,300,000
-
8,934,191
881,335
493,638,494

June 2015
Tk
100,000,000

8,500,000
(129,314,076)
171,400
-

14,727,636
579,702,258
7,229,768
12,621,508
-
493,638,494
June 30,2015

Taka

737,525,215

665,098,035
72,427,180

929,390
73,356,570

49,422,783
60,066,650
33,320,396
196,191
48,232,592
11,432,034

202,670,646

(129,314,076)

(341,374,004)
(28,935,182)
(370,309,186)
 OOKAYAMA LTD
FINANCIAL STATEMENT
For the year ended June 30, 2016
 OOKAYAMA LTD
STATEMENT OF FINANCIAL POSITION
As on June 30,2016

REPRESENTED BY: Notes June 2016

Non Current Assets Tk
Property,Plant & Equipment Sch-1 62,193,159
Preliminary Expenses 2 159,000
Un-Allocated Revenue Expenses 3 553,162
Current Assets
Inventories 4 243,236,466
Accounts Receivable 5 221,623,948
Advance, Deopsit & Prepayments 6 29,388,528
Directors Loan 7 8,300,000
Deferred Sales promotional Exp 24 269,629,522
Cash at Bank 8 8,590,727
Cash-in-hand 9 521,556
Total Property & Assets 844,196,067

FINANCED BY: Notes June 2016

Authorised Share Capital Tk
10,00,000 Ordinary Share of Taka 100 each 100,000,000
Equity & Share Capital
Issued ,Subscribed & Paid up Capital
85000 Ordinary Share of Taka 100 each 10 8,500,000
Net Profit (Loss) (393,752,084)
Welfare Fund-OSS 11 232,200
Secured Loan 12 977,378,112
Others Current Liabilities
Directors Loan 13 1,383,748
Inter company Loan 14 155,747,829
Accounts Payable 15 12,785,703
Provision for Expenses 16 13,779,512
Provision for Interest 17 68,141,048
Total Equity & Liabilities 844,196,067
 OOKAYAMA LTD
STATEMENT OF COMPREHENSIVE INCOME
For the Month ended June 30,2016

Up to June 2016

Particulars Notes Taka

Net Revenue 18 1,008,394,530

Less : Cost of Goods Sold 19 966,750,984

Gross Profit 41,643,546

Income from other sources 498,063

Operating Income 42,141,609

Less : Operating Expenditures

Administrative Expenses 20 70,760,273
Selling & Distribution Expenses 21 79,705,161
Service Centre Exp 22 22,294,377
Financial expenses 23 120,419,990
Sales Promotion Expenditures 24 -
Depreciation Sch-01 13,399,816

Total Operating Expenditures 306,579,616

Net Loss (264,438,008)

Retaining Earnings

Loss as per last Accounts (370,309,186)

Add : Loss during the period (23,442,898)
Net loss ( Transfer to Balance Sheet) (393,752,084)
 OOKAYAMA LTD
Notes to the Accounts
For the Month ended June 30, 2016

Jun 2016
Operating Expenditures
Tk
20. Administrative Expenses Total 70,760,273
21. Selling & Distribution Expenses 79,705,161
22. Service Expenses 22,294,377
23. Financial Expenses 120,419,990
24. Total Sales promotion Expenses 1,513,038,318

Opening deferred promotion Exp 1,243,408,797

Direct sales promotion Expenditures 24.1 120,780,305
Loss of Demo Sales 24.2 5,159,483
Loss of Service 24.3 87,112,027
Sales Promotion Expenditures-Rec-24.4 56,577,707

4. Inventories
Particulars Taka
W H (Note -19) 185,209,291
Uttara Showroom -
SIS Stock ( Note 27) 16,309,283
Okapia Fast Track ( Note 27) 483,318
Accessories (Note 26) 1,429,800
Spare Parts ( Note-25) 37,867,327
Umbrella-4039Pcs 733,765
Activation & Campaign Note 27) 1,203,682
Activation & Campaign-Demo -
Okapia Hot Spot -
Total 243,236,466

5.0 Accounts Receivable

Particulars Taka
Direct Sales (Note 5.1) 217,375,237
Distributors ( Note 5.2) 4,248,711
Total 221,623,948

6.0 Advance, Deopsit & Prepayments

Particulars Taka
Advance against Salary ( Note-6.1) 108,986
Advance against Car Maintenance ( Note 6.2) 82,704
Others Advances ( Note 6.3) 1,227,603
Advance against Expenditures ( Note 6.4) 3,231,659
Advance against Office Rent ( Note 6.5) 2,340,000
Security Money ( Service Centre) ( Note 6.6) 3,650,467
Advance against L/C ( Note 6.7) 17,357,043
WH Advances 27,613
Brand Shop Advance 1,162,500
Supplier Advances ( Step Media) 199,953
Total 29,388,528
16
 June 2015
Tk
37,660,923
159,000
553,162

197,195,878
166,927,421
24,793,992
8,300,000
48,232,592
8,934,191
881,335
493,638,494

June 2015
Tk
100,000,000

8,500,000
(129,314,076)
171,400
-

14,727,636
579,702,258
7,229,768
12,621,508
-
493,638,494
June 30,2015

Taka

737,525,215

665,098,035
72,427,180

929,390
73,356,570

49,422,783
60,066,650
33,320,396
196,191
48,232,592
11,432,034

202,670,646

(129,314,076)

(341,374,004)
(28,935,182)
(370,309,186)
 OOKAYAMA LTD
FINANCIAL STATEMENT
For the year ended June 30, 2016
 OOKAYAMA LTD
STATEMENT OF FINANCIAL POSITION
As on June 30,2016

REPRESENTED BY: Notes Year 2016 June 2016 May 2016 April 2016 March 2016 Feb 2016
Non Current Assets Tk Tk Tk Tk Tk Tk
Property,Plant & Equipment Sch-1 62,193,159 62,193,159 63,239,877 63,452,441 62,603,498 63,330,317
Preliminary Expenses 2 159,000 159,000 ### 159,000 159,000 159,000
Un-Allocated Revenue Expenses 3 553,162 553,162 ### 553,162 553,162 553,162
Current Assets
Inventories 4 243,236,466 243,236,466 208,000,184 240,935,523 292,975,811 332,719,953
Accounts Receivable 5 221,623,948 221,623,948 249,627,261 209,741,647 205,410,414 196,317,967
Advance, Deopsit & Prepayments 6 29,388,528 29,388,528 27,532,333 27,042,103 24,456,765 14,859,758
Directors Loan 7 8,300,000 8,300,000 ### 8,300,000 8,300,000 8,300,000
Deferred Sales promotional Exp 24 269,629,522 269,629,522 264,300,052 239,778,088 219,750,406 177,797,420
Cash at Bank 8 8,590,727 8,590,727 17,442,946 56,887,636 8,076,716 9,706,787
Cash-in-hand 9 521,556 521,556 440,410 1,921,247 1,113,045 1,451,897
Total Property & Assets 844,196,067 844,196,067 839,595,225 848,770,846 823,398,817 805,196,262

FINANCED BY: Notes Year 2016 June 2016 May 2016 April 2016 March 2016 Feb 2016
Authorised Share Capital Tk Tk Tk Tk Tk Tk
10,00,000 Ordinary Share of Taka 100 each 100,000,000 100,000,000 100,000,000 100,000,000 100,000,000 100,000,000
Equity & Share Capital
Issued ,Subscribed & Paid up Capital
85000 Ordinary Share of Taka 100 each 10 8,500,000 8,500,000 8,500,000 8,500,000 8,500,000 8,500,000
Net Loss (393,752,084) (393,752,084) (370,309,186) (341,374,004) (316,971,939) (294,613,626)
Welfare Fund-OSS 11 232,200 232,200 232,200 232,200 327,799 232,200
Secured Loan 12 977,378,112 977,378,112 977,638,470 927,780,643 874,431,543 874,691,109
Others Current Liabilities
Directors Loan 13 1,383,748 1,383,748 1,995,459 18,603,459 19,103,459 19,103,459
Inter company Loan 14 155,747,829 155,747,829 135,150,561 146,327,551 135,482,848 122,571,855
Accounts Payable 15 12,785,703 12,785,703 15,406,231 18,548,421 21,911,391 21,201,151
Provision for Expenses 16 13,779,512 13,779,512 14,235,778 20,746,644 14,220,407 12,787,861
Provision for Interest 17 68,141,048 68,141,048 56,745,712 49,405,932 66,393,308 40,722,252
Total Equity & Liabilities 844,196,067 844,196,067 839,595,225 848,770,846 823,398,817 805,196,261
 0

OOKAYAMA LTD
STATEMENT OF COMPREHENSIVE INCOME
For the Month ended June 30,2016

Up to June 2016 June 2016 May 2016 April 2016 March 2016 Feb 2016

Particulars Notes Taka Taka Taka Taka Taka Taka

Net Revenue 18 1,008,394,530 116,584,236 96,128,281 84,329,366 74,520,420 55,737,643

Less : Cost of Goods Sold 19 966,750,984 109,273,205 98,535,512 82,156,300 71,773,647 54,720,916
Gross Profit 41,643,546 7,311,031 (2,407,231) 2,173,066 2,746,773 1,016,727

Income from other sources 498,063 23,495 14,416 53,240 3,397 9,687
Operating Income 42,141,609 7,334,526 (2,392,815) 2,226,306 2,750,170 1,026,414

Less : Operating Expenditures

Administrative Expenses 20 70,760,273 7,227,864 6,285,433 5,267,316 5,254,714 3,884,746
Selling & Distribution Expenses 21 79,705,161 8,692,564 5,725,264 7,156,256 5,815,744 5,832,628
Service Centre Exp 22 22,294,377 2,156,978 1,843,134 1,469,038 1,557,550 1,923,252
Financial expenses 23 120,419,990 11,546,866 11,534,687 11,595,557 11,329,816 11,134,718
Sales Promotion Expenditures 24 -
Depreciation Sch-01 13,399,816 1,153,152 1,153,849 1,140,204 1,150,659 1,171,067

Total Operating Expenditures 306,579,616 30,777,424 26,542,367 26,628,371 25,108,483 23,946,410

Net Loss (264,438,008) (23,442,898) (28,935,182) (24,402,065) (22,358,313) (22,919,997)

-20.11% -30.10% -28.94% -30.00% -41.12%
Retaining Earnings

Loss as per last Accounts (370,309,186) (370,309,186) (341,374,004) (316,971,939) (294,613,626) (271,693,629)
Add : Loss during the period (23,442,898) (23,442,898) (28,935,182) (24,402,065) (22,358,313) (22,919,997)
Net loss ( Transfer to Balance Sheet) (393,752,084) (393,752,084) (370,309,186) (341,374,004) (316,971,939) (294,613,626)

OOKAYAMA LTD
Notes to the Accounts
For the Month ended June 30, 2016

Jun 2016 May 2016 April 2016 March 2016 Feb 2016 January 2016
Operating Expenditures
Tk Tk Tk Tk Tk Tk
20. Administrative Expenses Total 7,227,864 6,285,433 5,267,316 5,254,714 3,884,746 6,310,325
21. Selling & Distribution Expenses 8,692,564 5,725,264 7,156,256 5,815,744 5,832,628 6,760,369
22. Service Expenses 2,156,978 1,843,134 1,469,038 1,557,550 1,923,252 1,634,903
23. Financial Expenses 11,546,866 11,534,687 11,595,557 11,329,816 11,134,718 11,440,879
Bank Charge 33,345 21,166 82,036 26,434 29,391 50,055
Secured Loan Int-Reliance Finance 4,055,556 4,055,556 ### 4,055,556 4,055,556 4,055,556
Secured Loan Int-Intl. Leasing (Car) 118,185 118,185 ### 118,185 118,185 118,185
Secured Loan Int-Intl. Liasing (Term) 4,059,780 4,059,780 ### 4,059,780 4,059,780 4,059,780
Working Cap. Loan Int-Intl. Leasing 3,280,000 3,280,000 ### 3,069,861 2,871,806 3,157,303
24. Total Sales promotion Expenses 269,629,522 264,300,052 239,778,088 219,750,406 177,797,420 176,389,353
Opening deferred promotion Exp 264,300,052 239,778,088 219,750,406 177,797,420 176,389,353 165,393,478
Direct sales promotion Expenditures 24.1 441,190 1,442,639 2,233,836 2,000,199 521,365 7,860,390
Loss of Demo Sales 24.2 101,800 264,430 265,457 923,078 816,076 214,115
Loss of Service 24.3 532,093 19,941,166 3,927,372 3,181,134 70,626 2,921,370

Sales Promotion Expenditures-Rec-24.4 4,254,387 2,873,729 13601017 35,848,574

4. Inventories
Particulars Taka Taka Taka Taka Taka Taka
W H (Note -19) 185,209,291 150,351,277 183,005,635 235,478,649 276,506,363 222,033,995
Uttara Showroom -
SIS Stock ( Note 27) 16,309,283 17,418,213 17,471,003 17,601,693 17,790,855 18,140,303
Okapia Fast Track ( Note 27) 483,318 483,128 483,318 483,318 657,948 705,818
Accessories (Note 26) 1,429,800 1,434,700 1,479,900 1,483,400 1,436,400 1,436,800
Spare Parts ( Note-25) 37,867,327 36,030,947 ### 35,124,289 33,530,035 30,789,862
Umbrella-4039Pcs 733,765 1,078,237 ### 1,417,978 1,417,978 1,417,978
Activation & Campaign Note 27) 1,203,682 1,203,682 1,386,484 1,386,484 1,380,374 2,382,140
Activation & Campaign-Demo - 5,928
Okapia Hot Spot -
Total 243,236,466 208,000,184 240,935,523 292,975,811 332,719,953 276,912,824

5.0 Accounts Receivable

Particulars Taka Taka Taka Taka Taka Taka
Direct Sales (Note 5.1) 217,375,237 69,275,806 21,973,790 24,399,656 13,899,310 12,836,880
Distributors ( Note 5.2) 4,248,711 180,351,456 187,767,857 181,010,758 182,418,657 211,442,107
Total 221,623,948 249,627,261 209,741,647 205,410,414 196,317,967 224,278,987

6.0 Advance, Deopsit & Prepayments

Particulars Taka Taka Taka Taka Taka Taka
Advance against Salary ( Note-6.1) 108,986 116,986 96,986 108,996 149,663 203,166
Advance against Car Maintenance ( Note 6.2) 82,704 83,664 92,975 88,741 80,671 32,572
Others Advances ( Note 6.3) 1,227,603 1,213,113 ### 1,213,113 1,915,490 2,015,490
Advance against Expenditures ( Note 6.4) 3,231,659 3,301,968 3,286,568 3,437,834 3,057,234 3,000,870
Advance against Office Rent ( Note 6.5) 2,340,000 2,340,000 ### 2,340,000 2,340,000 2,790,000
Security Money ( Service Centre) ( Note 6.6) 3,650,467 3,675,515 3,752,028 3,982,708 4,062,708 4,060,200
Advance against L/C ( Note 6.7) 17,357,043 15,095,791 12,547,529 3,378,600 6,475,660 7,257,000
WH Advances 27,613 27,613 ### 109,813 109,813 109,700
Brand Shop Advance 1,162,500 987,500 900,000
Supplier Advances ( Step Media) 199,953 199,953 ### 199,953 199,953 199,953
Total 29,388,528 27,042,103 24,456,765 14,859,758 18,391,192 19,668,951
Jan 2016 Dec-2015
Tk Tk
64,387,327 62,864,311
159,000 159,000
553,162 553,162

276,912,824 264,955,581
224,278,987 226,414,002
18,391,192 19,668,951
8,300,000 8,300,000
176,389,353 165,393,478
9,091,498 27,499,884
985,726 192,007
779,449,070 776,000,377

Jan 2016 Dec 2015

Tk Tk
100,000,000 100,000,000

8,500,000 8,500,000
(271,693,629) (240,318,116)
327,799 232,200
854,952,259 854,952,259

19,998,459 19,998,459
93,990,617 61,392,196
25,405,230 17,221,231
14,177,669 15,151,039
33,790,666 38,871,109
779,449,070 776,000,377
January 2016 July to Dec.2015

Taka Taka

65,036,896 516,057,688
-
69,123,991 481,167,413
(4,087,095) 34,890,275
-
- 393,828
(4,087,095) 35,284,103

6,310,325 36,529,875
6,760,369 39,722,336
1,634,903 11,709,522
11,440,879 51,837,467

1,141,942 6,488,943
-
27,288,418 146,288,143
-
(31,375,513) (111,004,040)
-48.24%

(240,318,116) (129,314,076)
(31,375,513) (111,004,040)
 (271,693,629) (240,318,116)

July to Dec-2015
Tk
36,529,875
39,722,336
11,709,522
51,837,467
289,629
20,440,409
353,996
24,453,405
6,300,028 Estimated
165,393,478

106,280,686
2,574,527
56,538,265

Taka Taka
210,890,812 164,624,448
607,800 2,452,800
18,513,646 19,510,120
726,756 635,610
1,439,500 1,181,300
28,966,675 8,791,600
1,417,978
 2,365,420
16,284
10,710
264,955,581 197,195,878

Taka Taka
7,461,447 19,963,583
218,952,555 146,963,838
226,414,002 166,927,421

Taka
397,357
24,572
1,783,279
2,109,131
2,150,000
3,812,200
14,300,000
17,500

199,953
24,793,992