BOLAN CASTINGS LIMITED NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS (UNAUDITED) FOR THE HALF YEAR ENDED DECEMBER 31, 2005
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1 BOLAN CASTINGS LIMITED NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS (UNAUDITED) FOR THE HALF YEAR ENDED DECEMBER 31, The Company is incorporated in Pakistan as a public limited company and is listed on Karachi Stock Exchange. The Company is principally engaged in castings of tractors and automotive parts. 2. These financial statements are unaudited and are being submitted to the shareholders in accordance with section 245 of the Companies Ordinance, 1984 and International Accounting Standard 34 Interim Financial Reporting. The figures for the half year ended December 31, 2005 have, however, been subjected to limited scope review by the auditors as required by the Code of Corporate Governance. 3. The accounting policies adopted in the preparation of these half yearly financial statements are the same as those applied in the preparation of the audited published financial statements of the Company for the year ended June 30, PROPERTY, PLANT AND EQUIPMENT December 31, June 30, Rupees Rupees Operating fixed assets (note 4.1) 84,557,582 87,597,118 Capital work-in-progress (note 4.2) 45,564,823 5,147, ,122,405 92,744, Additions and disposals in fixed assets Following were the major additions during the period/year: Building on freehold land - 1,644,738 Plant and machinery 49,500 4,360,902 Electrical appliances 129, ,805 Automotive vehicles 1,905,000 6,994,000 Computers 368, ,600 Following were the major disposals during the period/year - at net book value: Vehicles 380,145 1,195,187 Computers - 110,871
2 Capital work-in-progress During the period the Company incurred expenditure on work-in-progress in respect of Balancing, Modernization, Replacement and Expansion of Plant and Machinery and Civil Works amounting to Rs. 40,417,269 (June 2005: Rs. 4,688,765). 5. LONG TERM LOANS - secured Represents long term loan from a commercial bank out of the total demand finance facility of Rs. 145 million (June 30, 2005: 145 million) secured by way of first registered hypothecation charge of Rs. 182 million over present and future fixed assets of the Company. The facility carries standard mark-up at the rate of percent per annum and timely payment mark-up at the rate of KIBOR plus 0.75%, and is repayable in 5 years in eight equal semi-annual installments commencing after one year s grace period. 6. CONTINGENCIES AND COMMITMENTS Letters of credit outstanding as at December 31, 2005 Rs. 62,914,400 (June 30, 2005: Rs. 30,584,000). 7. SALES - net For the second quarter ended December 31, December 31, December 31, December 31, Rupees Rupees Manufacturing goods 444,295, ,761, ,573, ,328,081 Trading goods - 1,299, ,295, ,061, ,573, ,328,081 Sales return 21,854,325 17,695,100 12,582,412 6,568,303 Sales tax 57,142,379 49,499,412 40,058,926 24,707, ,298, ,866, ,932, ,052,319
3 3 8. COST OF GOODS SOLD For the second quarter ended December 31, December 31, December 31, December 31, Rupees Rupees Raw material and components consumed Opening stock 66,698,393 55,031,214 97,542,559 74,759,901 Purchases 249,860, ,754, ,655,133 90,075, ,559, ,785, ,197, ,835,211 Closing stock (114,316,354) (79,388,838) (114,316,354) (79,388,838) 202,242, ,396,622 89,881,338 85,446,373 Salaries, wages and benefits 18,544,163 22,681,188 9,239,534 11,940,796 Staff welfare 1,431,547 1,254, , ,385 Stores and spares consumed 30,175,305 23,055,745 14,710,921 11,379,481 Fuel and power 55,477,828 39,759,956 24,618,550 19,355,882 Machining expenses 3,743,203 2,300,065 2,347,154 1,229,287 Other services 14,699,834 11,647,755 7,822,306 6,289,466 Travelling and conveyance 5,069,429 3,907,191 2,709,666 1,908,409 Rent, rates and taxes 238, , ,584 99,884 Repairs and maintenance 2,408,897 1,603,580 1,421, ,839 Export expenses 386, , , ,891 Freight charges 9,605,839 6,035,813 6,321,662 2,651,221 Insurance 457, , , ,233 Vehicles expense 1,334,486 1,015, , ,065 Depreciation 4,883,094 4,905,661 2,475,431 2,496,198 Others 1,542,447 1,429, ,164 1,032, ,998, ,396,023 74,510,529 60,765,972 Work in process - opening 21,701,000 28,295,000 32,864,000 24,065,000 Work in process - closing (22,543,000) (26,771,000) (22,543,000) (26,771,000) Cost of goods manufactured 351,399, ,316, ,712, ,506,345 Finished goods - opening 8,069,000 5,022,000 13,691,000 7,491,000 Finished goods - closing (7,268,000) (8,453,000) (7,268,000) (8,453,000) Cost of goods sold - own manufactured 352,200, ,885, ,135, ,544,345 - trading goods - 1,028,535-9, ,200, ,914, ,135, ,553,925
4 4 9. CASH GENERATED FROM OPERATIONS December 31, December 31, Rupees Rupees Profit before taxation 3,278,378 27,172,509 Adjustment for non cash charges and other items: Depreciation 5,247,038 5,207,114 (Reversal of provision)/provision for retirement benefits (869,154) 1,182,867 Gain on sale of fixed assets - (139,834) Dividend income (375,000) (375,000) Finance cost 3,340, ,574 Return on deposits (675,244) (230,421) Working capital changes - (note 9.1) (27,111,971) (13,160,593) 9.1 Working capital changes (17,165,215) 19,993,216 (Increase)/decrease in current assets: Stores, spares and loose tools (1,568,273) (4,885,658) Stock-in-trade (54,901,787) (24,349,725) Trade debts 43,960,428 12,800,605 Loans, advances, deposits and prepayments (11,996,267) (6,568,003) Trade deposits and short term prepayments (1,413,864) - Other receivables 20, ,833 (25,898,782) (22,601,948) Increase/(decrease) in current liabilities: Trade and other payables (1,213,189) 9,441,355 (27,111,971) (13,160,593) 10. TRANSACTIONS WITH RELATED PARTIES Sales to Millat Tractors Limited for the half year ended December 31, 2005 amounted to Rs. 309,194,977 (December 31, 2004: Rs. 270,644,726). Receivable from Millat Tractors Limited as at December 31, 2005 amounted to Rs. 22,287,457(June 30, 2005: Rs. 68,574,899).
5 5 11. CORRESPONDING FIGURES In order to comply with the requirements of International Accounting Standard - 34, Interim Financial Reporting, the Balance Sheet has been compared with the preceding Balance Sheet as at the year end, whereas the Profit and Loss Account and Cash Flow Statement have been compared with the corresponding periods of the previous year. Corresponding figures have been re-arranged and reclassified where necessary, for the purpose of comparison. 12. DATE OF AUTHORIZATION These financial statements were authorized for issue on February 28, 2006 by the Board of Directors of the Company. JAVAID ASHRAF CHIEF EXECUTIVE SIKANDAR M. KHAN CHAIRMAN
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