Company Budget

Report on the financial statements:

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

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