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.

Account	Description	Lines	Value
1310	Raw Materials Control	151	$4,101,981.40
1320	Work in Process Control	3	$115,945.93
1330	Finished Goods Control	102	$2,708,847.60
1340	Goods in Transit	7	$629,840.00
1350	Quarantined Stock	2	$42,340.00
Total inventory			$7,598,954.93

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	16	116,020	$561,781.00
Antioxidants & phosphites	11	37,510	$332,372.00
Packaging	8	71,280	$325,188.00
Fillers & pigments	16	146,560	$300,928.00
One-pack PVC stabilisers	1	38,600	$193,772.00
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	151	964,060	$4,101,981.40

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	$50,543.76	$7,284.00	$3,059.28	$60,887.04
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				$101,706.88	$10,027.50	$4,211.55	$115,945.93

Schedule 3: 1330 Finished Goods Control

Family	Item codes	Kilograms	Value
One-pack PVC stabilisers	46	210,950	$1,166,707.30
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	$2,708,847.60

Schedule 4: 1350 Quarantined Stock

Batch	Grade	Manufactured	Kilograms	Value
B26-0441	SAK-CZB65	30 Jul 2026	1,980	$9,147.60
B25-0718	SAK-CZP30	13 Aug 2025	11,843	$60,044.01
B25-0776	SAK-CZC70	13 Sep 2025	5,888	$33,267.20
B25-0832	INT-CAST70	24 Oct 2025	11,594	$39,419.60
B25-0849	ACE-LIS10	22 Nov 2025	1,454	$12,388.08
B25-0925	ACE-CAS20	18 Dec 2025	7,840	$27,988.80
B25-0932	SAK-CZS10	01 Dec 2025	4,949	$21,577.64
B26-0096	SAK-CZM18	19 Jan 2026	1,471	$7,207.90
B26-0207	SAK-OTM70	08 Apr 2026	2,978	$32,102.84
B26-0222	SAK-BZL40	25 Apr 2026	3,981	$19,705.95
B26-0226	ACE-CAS40-C	03 Apr 2026	5,874	$19,795.38
B26-0232	ACE-LIS10	03 Apr 2026	1,450	$12,354.00
B26-0263	SAK-CZW50	25 May 2026	5,915	$30,580.55
B26-0386	ACE-CAS20	19 Jul 2026	7,860	$28,060.20
B26-0392	SAK-CZM15	11 Jul 2026	2,955	$13,386.15

Prepared from live general ledger postings; 241 item codes carried stock at period end, plus 3 works orders in progress.