AMANFEED Corporate Disclosure — 3 February 2021

(Continuation news of AMANFEED): statements, the Company's inventories comprising finished goods of Tk. 105,845,025. Management has not stated finished goods at the lower of cost and net realizable value instead stated them solely at saleable value, which constitutes a departure from IAS 2 Inventories. The Company's records suggest that had management stated inventories at the lower of cost and net realizable value, an amount of Tk. 3,330,625 would have been required to be (cont.8)