RAHIMAFOOD Corporate Disclosure — 20 November 2014

(Auditor's Observation): The auditor of the company has given the following observations in the audit report of the company for the year ended on 30 June 2014: 1.Turnover: There is no turnover during the period under our audit. As per management opinion, revenue has not been derived this year because of not operating the production activities. 2.Trade Receivables: During the period under our audit, we note that interest on working capital loan Tk. 114,630,223.00 have been charged against the trade receivable rather than financial expenses as per agreement made with M/s. Mohd. Elias Brothers (Private) Limited as outstanding debt with the company. (Cont.-1)