Formula of Accounts and Ratios

Balance Sheet AlsoAvailable:Profit&LossAccountorRatios Item # Formula 1 2+3+4

4 5 6+7+8 6 7

8 9 10 1+5 11 12+13 12

13 14 15+16

15

16 17 18+19+20 18 19

20 21 11+14+17 22 6+7-19 23

Profit & Loss Account AlsoAvailable:BalanceSheetorRatios Item # 24 25 26 27 24-26 28 29 27-28 30 31 32 30-31 33 29+32 34 35 33-34 Formula

36

37 38 36-37 39 35+38 40 41 42 43 44 39+42 45 34+39+41+42+43 46 47 46+42 29

Ratios AlsoAvailable:BalanceSheetorProfit&LossAccount Item # 48 49 (5 - 6) / 17 50 51 (11 / 10) x 100 52 ((14 + 18) / 11) x 100 53 54 22 / 23 55 56 (33 / 24) x 100 Oct-23 Nov-23 Nov-14 Formula May-17

57 (33 / 11) x 100 58 ((33 + 43) / (11 + 14)) x 100 59 (33 / 10) x 100 60 29 / 43 61 62 (7 / 24) x 360 63 (19 / 24) x 360 64 24 / (11 + 14) 65 (41 / 24) x 100 66 24 / 23 67 41 / 23 68 33 / 23 69 (44/24) x 100 70 (27/24) x 100 71 (46/24) x 100 72 [(46+42)/24] x 100 24-Jun

Description Fixed Assets

Intangible Fixed Assets

Tangible Fixed Assets

Other Fixed Assets (incl. Financial Fixed Assets) Current Assets Stocks Debtors

Other Current Assets * Cash and Cash Equivalent Total Assets Shareholders Funds Capital

Other Shareholders Funds (incl. Reserves) Non Current Liabilities

Long Term Debt

Other non Current Liabilities (incl. Provisions) Current Liabilities Loans Creditors

Other Current Liabilities Total Shareholders Funds and Liabilities Working Capital Number of Employees

Description Operating Revenue / Turnover Sales Cost of Goods Sold Gross Profit Other Operating Expenses Operating Profit (Loss) Financial Revenue Financial Expenses Financial Profit / Loss Profit (Loss) before Taxation Taxation Profit (Loss) after Taxation

Extraordinary Revenue

Extraordinary Expenses Extraordinary Profit (Loss) Profit (Loss) for Period Material Costs Cost of Employees Depreciation Interest Paid Cash Flow Added Value EBIT (Earnings Before Interest and Taxes) EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization)

Description Current Ratio Liquidity Ratio Shareholders Liquidity Ratio Solvency Ratio (%) Gearing Ratio (%) Shareholders Funds per Employee (monetary value) Working Capital per Employee (monetary value) Total Assets per Employee (monetary value) Profit Margin (%)

Return on Sharerholders Funds (%) Return on Capital Employeed (%) Return on Total Assets (%) Interest Cover Stock Turnover Collection Period (days) Credit Period (days) Net Assets Turnover Costs of Employees / Operating Revenue (%) Operating Revenue per Employee (monetary value) Average Cost per Employee (monetary value) Profit per Employee (monetary value) Cash Flow/Turnover (%) Gross Margin (%) EBIT Margin (%) EBITDA Margin (%)