Waves : Transmission of Half Year Report for the Period Ended

TABLE OF
CONTENTS
Company Information ......................................................................................................	04
Corporate Value Statements ............................................................................................	06
Directors' Review Report..................................................................................................	08
Directors' Review Report - Urdu.......................................................................................	16
Independent Auditors' Review Report..............................................................................	17
Consolidated Financial Statements
Condensed Interim Consolidated Statement of Financial Position..................................	20
Condensed Interim Consolidated Statement of Profit or Loss.........................................	22
Condensed Interim Consolidated Statement of Comprehensive Income.......................	23
Condensed Interim Consolidated Statement of Changes in Equity ...............................	24
Condensed Interim Consolidated Statement of Cash Flow.............................................	25
Notes to the Condensed Interim Consolidated Financial Statements (Un-audited)..........	26
Separate Financial Statements
Condensed Interim Unconsolidated Statement of Financial Position..............................	38
Condensed Interim Unconsolidated Statement of Profit or Loss.....................................	40
Condensed Interim Unconsolidated Statement of Comprehensive Income...................	41
Condensed Interim Unconsolidated Statement of Changes in Equity ...........................	42
Condensed Interim Unconsolidated Statement of Cash Flow.........................................	43
Notes to the Condensed Interim Unconsolidated Financial Statements (Un-audited)......	44

Half Yearly Report	01
For the Period Ended June 30, 2022