 Bismillahir Rahmanir Raheem ladies and gentlemen. Today we are talking about the statement of profit and loss account and other comprehensive income based on the question which we have discussed earlier. Now do remember one thing, name of the company should appear, the name of the statement should also appear and for the period it covers it should be appear and the fourth thing is the figures are rounded 2000. They are not up to last rupee in thousands. Revenue 22, 229,000 plus 8,800. How this 8,800 comes up? You know that 300 per month that you have taken for services charges, if you multiply it by 4, it becomes 1200. That means 1.2 million, okay? And it has passed for a year. So out of that 4 million will come into your income this year. So the rest you have 12. If you look at the next 4 years, you have to take that for current revenue and the rest will be called long term Deferred Revenue. So in this case, the 10 million you have taken out 12, the remaining 88 is the revenue of the service charges, its cost is revenue. So in this case, you have added that 8,800. In sales, you will see that the figure of depression will come in a total depression of 3 assets, building and plant and office furniture. When you add up all these figures, then your cost of sales will come. You have taken out gross profit, then as administrative expense adjusted for issue costs, remember that the issue of loan cost of a million was added to the trial balance. We have taken it out from there, and we have to minus this to the balance sheet for the cost of loan. Marketing expenses, financial charges and profit before tax. Let us look at the taxation. Current tax, because I told you that your taxable income will be 20 million this year, so that is 35 percent, and the different tax has a timing difference of 10 million, that is 35 percent. This rate changes almost every year, but in Pakistan, it is 35 percent and now it is 29 percent. Profit after tax, then other comprehensive income that is 1400 and gain on revaluation 2000, so your total comprehensive income for the year is 32700. Remember one thing here, as I said that these other comprehensive income, this statement can be prepared separately also, and then we take added here, we just put here one figure, there may be more than one figure, they are here too, so I just put it together. Now, statement of change in equity, there is nothing much in it, in fact if you look the opening balance previous year and then share capital, there is no revaluation previously, then retained earnings total and then total comprehensive income and there is a revaluation. So, simply balance at 30th June 2020 is 100 million, 2 million, 49 and the total is 151. This is equity. Now, in the balance sheet, we put all these heads, share capital, revaluation reserve, retained earnings and the total comes to the equity that is 151.205.