Sample Financial Report (Demo) Prepared: 2026-02-05 Confidential - For demonstration purposes only Page 1 BluePeak Manufacturing PLC Financial Highlights - FY 2025 (Unaudited) This 10-page PDF is a synthetic example designed to include structured tables and narrative text similar to a real financial report. All figures are illustrative only. Metric FY 2024 FY 2025 YoY Revenue (LKR mn) 185,200 203,900 10.1% Gross Profit (LKR mn) 52,600 59,800 13.7% EBITDA (LKR mn) 29,400 33,100 12.6% Net Profit (LKR mn) 12,900 14,250 10.5% Operating Cash Flow (LKR mn) 18,100 21,600 19.3% Management commentary. Revenue growth was driven by improved plant utilization and price adjustments in the Industrial segment. Margin expansion reflects logistics optimization and a lower scrap rate in the second half. Key risks include FX volatility, energy prices, and demand softness in export markets. The outlook assumes stable volumes and continued working capital discipline. Sample Financial Report (Demo) Prepared: 2026-02-05 Confidential - For demonstration purposes only Page 2 1. Consolidated Income Statement Amounts in LKR million unless stated otherwise. Line item FY 2024 FY 2025 Revenue 185,200 203,900 Cost of Sales -132,600 -144,100 Gross Profit 52,600 59,800 Selling & Distribution -19,100 -20,700 Administrative Expenses -9,900 -10,350 Other Income 1,800 2,150 Operating Profit 25,400 30,900 Net Finance Costs -4,200 -4,650 Profit Before Tax 21,200 26,250 Income Tax Expense -3,950 -4,300 Net Profit for the Year 17,250 21,950 Operating profit increased due to improved gross margin and disciplined operating expenditure. Finance costs rose mainly due to higher average borrowing rates. Sample Financial Report (Demo) Prepared: 2026-02-05 Confidential - For demonstration purposes only Page 3 2. Consolidated Statement of Financial Position (Balance Sheet) As at 31 December. Amounts in LKR million. FY 2024 FY 2025 ASSETS Current Assets 58,700 64,200 Non-current Assets 103,800 111,000 Total Assets 162,500 175,200 LIABILITIES Current Liabilities 49,200 53,500 Non-current Liabilities 41,200 43,500 Total Liabilities 90,400 97,000 EQUITY Total Equity 72,100 78,200 Total assets increased primarily due to capital expenditure in production lines and higher trade receivables during peak season. Equity improved with retained earnings. Sample Financial Report (Demo) Prepared: 2026-02-05 Confidential - For demonstration purposes only Page 4 3. Consolidated Statement of Cash Flows Amounts in LKR million. Cash flow category FY 2024 FY 2025 Net cash from operating activities 18,100 21,600 Net cash used in investing activities -9,200 -11,650 Net cash used in financing activities -5,100 -6,200 Net increase/(decrease) in cash 3,800 3,750 Working capital discipline improved operating cash flow, supported by faster collections and inventory normalization. Investing cash outflows increased due to maintenance capex and a small automation upgrade. Sample Financial Report (Demo) Prepared: 2026-02-05 Confidential - For demonstration purposes only Page 5 4. Key Performance Indicators (KPIs) KPI FY 2024 FY 2025 Comment Gross Margin 28.4% 29.3% Improved mix + lower scrap EBITDA Margin 15.9% 16.2% Opex discipline Net Margin 7.0% 7.0% Stable after finance costs ROE 18.0% 18.7% Higher earnings on equity base Current Ratio 1.19x 1.20x Stable liquidity Net Debt / EBITDA 1.6x 1.5x Deleveraging trend The KPI set focuses on profitability, liquidity, and leverage. Management targets maintaining Net Debt/EBITDA below 2.0x while funding critical capex. Sample Financial Report (Demo) Prepared: 2026-02-05 Confidential - For demonstration purposes only Page 6 5. Segment Performance Segment FY 2024 (LKR mn) FY 2025 (LKR mn) YoY Industrial 98,200 109,800 11.8% Consumer 61,700 64,600 4.7% Exports 23,300 29,500 26.6% Industrial grew on higher utilization and price resets. Exports recovered in H2 as shipping reliability improved. Consumer remained resilient despite higher input costs. Sample Financial Report (Demo) Prepared: 2026-02-05 Confidential - For demonstration purposes only Page 7 6. Working Capital Overview Metric FY 2024 FY 2025 Direction Days Sales Outstanding (DSO) 54 49 ↓ Days Inventory Outstanding (DIO) 71 66 ↓ Days Payables Outstanding (DPO) 46 48 ↑ Cash Conversion Cycle (CCC) 79 67 ↓ Collections improved through tighter credit limits and automated reminders. Inventory days decreased as procurement shifted to demand-based ordering and slow-moving SKUs were reduced. Sample Financial Report (Demo) Prepared: 2026-02-05 Confidential - For demonstration purposes only Page 8 7. Notes to the Financial Statements (Selected) Revenue recognition. Revenue is recognized when control of goods transfers to the customer, typically upon delivery. Variable consideration (rebates/returns) is estimated using historical experience. Property, plant and equipment. Depreciation is provided on a straight-line basis over estimated useful lives. During FY 2025, the company capitalized a production line upgrade and reviewed residual values. Borrowings. Borrowings comprise term loans and revolving facilities. Interest is expensed using the effective interest method. Covenants were complied with throughout the period. Note FY 2024 FY 2025 Depreciation & amortization (LKR mn) 7,200 7,850 Capital expenditure (LKR mn) 8,900 11,100 Dividend paid (LKR mn) 4,100 4,550 Sample Financial Report (Demo) Prepared: 2026-02-05 Confidential - For demonstration purposes only Page 9 8. Risk, Controls & Compliance Snapshot Risk Area Description Mitigation FX exposure Imported raw materials priced in USD/EUR. Natural hedges; periodic forward contracts; price review clauses. Energy cost Electricity and fuel price volatility. Efficiency projects; peak-shift scheduling; supplier diversification. Credit risk Customer defaults / delayed payments. Credit scoring; limits; insurance for large exposures; proactive collecti Operational downtime Unplanned stoppages impacting output. Preventive maintenance; critical spares; operator training. Internal controls focus on segregation of duties, maker-checker approvals for payments, and monthly variance reviews. Key policies are reviewed annually and aligned to ISO-style procedures where applicable. Sample Financial Report (Demo) Prepared: 2026-02-05 Confidential - For demonstration purposes only Page 10 9. Outlook & FY 2026 Forecast (Illustrative) Scenario Revenue Growth EBITDA Margin Assumptions Base 8–10% 16–17% Stable volumes; moderate pricing; FX within recent range. Upside 12–14% 17–18% Export rebound; higher utilization; favorable raw material pricing. Downside 3–5% 14–15% Demand softness; energy spikes; weaker currency. Appendix. This demo report intentionally includes multiple tables and narrative blocks across ten pages to support testing of document ingestion, table extraction, chunking, and metadata workflows in RAG pipelines. If you need different table layouts (multi-line headers, merged cells, rotated text), tell me the exact formats and I can regenerate a new PDF template accordingly.