Sun Ace Australia Pty Ltd certifies that the inventory held at 31 Jul 2026 was as set out below. Raw materials and packaging are valued at weighted average cost; finished goods at standard cost derived from the approved formulation and routing; work in process at material issued plus labour and plant recovered plus overhead applied at 42% of recovery. Stock is picked first in, first out. Every figure below is the sum of the transaction rows behind it and agrees to its general ledger control account without adjustment.

Account	Description	Lines	Value
1310	Raw Materials Control	149	$3,832,049.40
1320	Work in Process Control	3	$114,562.33
1330	Finished Goods Control	102	$2,701,121.60
1340	Goods in Transit	7	$629,840.00
1350	Quarantined Stock	2	$42,340.00
Total inventory			$7,319,913.33

Schedule 1: 1310 Raw Materials Control

Family	Item codes	Kilograms	Value
Fatty acids	23	199,770	$667,137.50
Metal bases & oxides	25	166,050	$602,466.10
Co-stabilisers	23	82,630	$566,793.30
Lubricants & waxes	15	93,620	$485,621.00
Antioxidants & phosphites	11	37,510	$332,372.00
Packaging	8	71,280	$325,188.00
Fillers & pigments	16	146,560	$300,928.00
Resins & modifiers	5	21,670	$180,141.50
Tin intermediates	11	23,200	$176,307.50
Plasticisers	5	29,500	$98,575.00
Process chemicals	7	31,270	$96,519.50
Total	149	903,060	$3,832,049.40

Schedule 2: 1320 Work in Process Control

Every works order carrying value at period end, with its materials, labour and overhead separated.

Works order	Grade	Started	Planned kg	Materials	Labour	Overhead	Total
WO-2026-0448	SAK-CZP30	31 Jul 2026	12,000	$49,160.16	$7,284.00	$3,059.28	$59,503.44
WO-2026-0449	ACE-CAS10	03 Aug 2026	10,000	$21,876.40	$2,743.50	$1,152.27	$25,772.17
WO-2026-0450	SAK-CZC60	03 Aug 2026	8,000	$29,286.72	$0.00	$0.00	$29,286.72
Total work in process				$100,323.28	$10,027.50	$4,211.55	$114,562.33

Schedule 3: 1330 Finished Goods Control

Family	Item codes	Kilograms	Value
One-pack PVC stabilisers	46	210,950	$1,158,981.30
Metallic stearates	15	158,550	$608,495.20
Impact modifiers & process aids	5	33,100	$302,580.00
Lubricants & waxes	5	48,050	$209,115.50
Antioxidants & phosphites	4	13,800	$151,402.00
Organotin stabilisers	4	6,890	$84,885.80
Speciality additives	4	16,020	$83,818.60
Liquid mixed-metal stabilisers	3	9,600	$58,636.00
UV light stabilisers	3	2,510	$43,207.20
Total	89	499,470	$2,701,121.60

Schedule 4: 1350 Quarantined Stock

Batch	Grade	Manufactured	Kilograms	Value
B26-0441	SAK-CZB65	30 Jul 2026	1,980	$9,147.60
B25-0734	SAK-CZP40	03 Aug 2025	11,860	$50,642.20
B25-0738	SAK-CZC60	01 Aug 2025	7,923	$35,891.19
B25-0760	ACE-CAS30-FG	25 Sep 2025	3,899	$14,036.40
B25-0854	ACEFEED-CA20	20 Nov 2025	4,934	$16,824.94
B25-0884	SAK-ORP22	25 Nov 2025	3,942	$25,977.78
B25-0892	ACE-MGS20-PH	20 Nov 2025	1,938	$9,438.06
B25-0923	ACE-CAS30-FG	09 Dec 2025	3,919	$14,108.40
B26-0061	SAK-CZP35	23 Jan 2026	9,864	$51,983.28
B26-0284	SAK-CZP40	16 May 2026	11,871	$50,689.17
B26-0303	ACE-CAS40-C	23 Jun 2026	5,897	$19,872.89
B26-0311	SAK-CZM15	02 Jun 2026	2,943	$13,331.79
B26-0386	ACE-CAS40-C	16 Jul 2026	5,901	$19,886.37
B26-0387	ACE-MGS20-PH	13 Jul 2026	1,943	$9,462.41

Prepared from live general ledger postings. Every transaction posts to the control accounts at the moment it occurs, so this schedule agrees to the trial balance at the point it is produced. 239 item codes carried stock at period end across six stock points, plus 3 works orders in progress.