We have audited the accompanying financial statements of Misr Beni Suef Cement Company (Egyptian Shareholding Company), which comprise the statement of financial position as of December 21, 2032, the statements of profit or loss, comprehensive income, change in equity and cash flow for the financial year ended on that date, and a summary of significant accounting policies and other explanations.
Management's responsibility for the financial statements:
These financial statements are the responsibility of the company's management. Management is responsible for the preparation and fair presentation of financial statements in accordance with Egyptian accounting standards and in the light of applicable Egyptian laws. Management's responsibility includes designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, and selecting and applying appropriate accounting policies and making accounting estimates