Gadoon Textile Mills Limited — Interim / Quarterly Report 2024

Apr 30, 2026

Contents

Company Information	02
Directors' Report to the Members	03
Condensed Interim Statement of Financial Position	07
Condensed Interim Statement of Profit or Loss	08
Condensed Interim Statement of Other Comprehensive Income	09
Condensed Interim Statement of Cash Flows	10
Condensed Interim Statement of Changes in Equity	11
Notes to the Condensed Interim Financial Statements	12
Directors' Report - In Urdu	26

Company Information

Board of Directors	Mr. Muhammad Ali Tabba (Chairman) Mr. Muhammad Sohail Tabba (Chief Executive Officer) Mr. Jawed Yunus Tabba (Non-Executive Director) Mr. Muhammad Hassan Tabba (Non-Executive Director) Mr. Ibrahim Sohail Tabba (Non-Executive Director) Syed Muhammad Shabbar Zaidi (Independent Director) Mr. Moin M. Fudda (Independent Director) Ms. Fauzia Hasnain (Independent Director)
Audit Committee	Syed Muhammad Shabbar Zaidi (Chairman) Mr. Moin M. Fudda Mr. Muhammad Ali Tabba Mr. Jawed Yunus Tabba Mr. Ibrahim Sohail Tabba
HR and Remuneration Committee	Mr. Moin M. Fudda (Chairman) Mr. Jawed Yunus Tabba Mr. Ibrahim Sohail Tabba Ms. Fauzia Hasnain
Sustainability Committee	Ms. Fauzia Hasnain (Chaiperson) Mr. Moin M. Fudda Mr. Ibrahim Sohail Tabba
Executive Director Finance	Mr. Abdul Sattar Abdullah
Chief Operating Officer	Mr. Imroz Iqbal
Chief Financial Officer	Mr. Muhammad Imran Moten
Chief Internal Auditor	Mr. Haji Muhammad Mundia
Company Secretary	Mr. Fuad Zakaria Bhuri
Auditors	Yousuf Adil Chartered Accountants Independent correspondent firm to Deloitte Touche Tohmatsu Limited
Registered Office	200-201, Gadoon Amazai Industrial Estate, Distt. Swabi, Khyber Pakhtunkhwa. Phone: 093-8270212-13 Fax: 093-8270311 Email: secretary@gadoontextile.com
Head Office	7-A, Muhammad Ali Society, Abdul Aziz Haji Hashim Tabba Street, Karachi 75350. Phone: 021-35205479-80 Fax: 021-34382436
Liaison Office	Office No. 401, 4th Floor, Tri Tower, Opposite Sarhad University, Ring Road, Peshawar.
Factory Locations	- 200-201, Gadoon Amazai Industrial Estate, Distt. Swabi, Khyber Pakhtunkhwa.
	- 57 K.M. on Super Highway, Near Karachi.
Share Registrar / Transfer Agent	CDC Share Registrar Services Limited CDC House, 99-B, Block B, S.M.C.H.S. Main Shahrah-e-Faisal, Karachi.
Bankers & DFIs	Toll Free: 0800 23275
Al Baraka Bank Limited Allied Bank Limited Askari Bank Limited Bank Al-Falah Limited (Islamic Banking) Bank AL Habib Limited BankIslami Pakistan Limited Dubai Islamic Bank Pakistan Limited Faysal Bank Limited Habib Bank Limited Habib Metropolitan Bank Limited Industrial & Commercial Bank of China Limited 02 Gadoon Textile Mills Limited	JS Bank Limited MCB Bank Limited Meezan Bank Limited National Bank of Pakistan Pakistan Kuwait Investment Company Soneri Bank Limited Standard Chartered Bank (Pakistan) Limited The Bank of Khyber The Bank of Punjab United Bank Limited

Directors' Report to the Members

Dear Members

The Directors of your Company take pleasure in presenting the performance review and the unaudited financial statements for the nine months ended March 31, 2026.

Overview

During the period, despite a challenging operating environment, the Companys net sales increased by 2.15% to Rs. 56.55 billion, compared to Rs. 55.35 billion in the same period last year (SPLY), reflecting continued customer confidence. However, due to elevated conversion costs and limited pricing flexibility, net profit after tax declined significantly by 58.16% to Rs. 837.88 million, despite ongoing cost optimization and efficiency initiatives and strong support from the value-added segment.

Economic Prospects

Our economy continues its gradual recovery momentum with buoyed inflation, calibrated monetary easing, gradual recovery in commercial activity and domestic demand, along with stable external account position. However, towards the end of the period, escalated geopolitical situation(s) led to disruption in regional trade and triggered an unusual surge in global fuel prices, freight and insurance costs. These external shocks reflected in the domestic economy and affected the stable inflationary trend as energy price and logistics costs registered a surge.

During the period, the trade deficit widened to USD 27.8 billion compared to USD 23.99 billion SPLY, as exports contracted by 8% while imports increased by 6.64%. The rise in imports was primarily driven by petroleum and industrial inputs, reflecting a gradual recovery in domestic economic activity. Despite the widening trade gap, strong workers remittances provided a critical buffer, resulting in a marginal surplus of USD 8 million, compared to USD 1.67 billion in the corresponding period last year.

The State Bank of Pakistan in their recent monetary policy committee increased the policy rate from 10.5% to 11.5%, considering it necessary to keep inflation expectations anchored amidst emerging pressure and preserve macroeconomic stability.

Pakistans cotton production in 202526 remained broadly consistent at 5.6 million bales, compared to 5.5 million bales in SPLY, but remains far below domestic demand of 1011 million bales. The persistent supply gap continues to drive heavy reliance on imports, straining foreign exchange reserves and keeping local cotton prices elevated.

Financial Performance

A comparison of the key financial results of the Company for the nine months ended March 31, 2026, is as follows:

Profit or Loss Summary	March 31, 2026	March 31, 2025 ---------- (Rupees in '000) ----------	Percentage Favorable / (Unfavorable)
Sales (net)	56,546,213	55,353,450	2.15
Gross Profit	3,295,456	5,090,937	(35.27)
Distribution Cost	769,317	671,908	14.50
Administrative Expenses	530,035	429,589	23.38
Other Operating Expenses	100,722	320,038	(68.53)
Finance Cost	1,875,578	1,909,069	(1.75)
Other Income	1,030,072	1,242,979	(17.13)
Profit Before Taxation	1,049,876	3,003,312	(65.04)
Profit After Taxation	837,886	2,002,815	(58.16)
Earnings Per Share (Rs.)	29.89	71.45

´ During the period, overall sales witnessed an increase over the SPLY. While yarn prices remained under pressure, which impact was successfully offset by higher sales volumes.

• ´ Conversion costs remained elevated due to high energy prices, particularly higher gas tariffs. Such increased energy costs adversely affected gross margins.
• ´ The rise in Distribution costs is primarily attributed to the higher overall volumes and increased logistic charges. The increase in administrative expenses was primarily due to continued inflationary impact.
• ´ Finance costs decreased by 1.75% to Rs. 1,875 million, compared to Rs. 1,909 million but continued to weigh-in on the bottom line. The elevated finance cost is attributable to increased working capital requirements due to higher conversion costs coupled with the capital expenditure incurred mainly in renewable energy and energy efficient equipment.

Segmental Review of Business Performance

During the period under review, cotton prices reflected a declining trend, however, an increase was noted towards the latter part of the period resulting in a corresponding effect on yarn prices; yet, the benefit arising from lower raw material costs, was offset by continued pressure on conversion costs. Moreover, demand remained stagnant due to a cautious procurement approach and the availability of competitive import alternatives in the market. Despite these challenges, the spinning segment was able to maintain its sales volumes through diversified product mix and proactive market outreach.

The knitted bedding segment retained volumes and margins despite challenging market conditions based on the Companys capitalization on favorable raw material prices, supported by strong customer relationships and ongoing efforts to expand the customer base.

An overview of the business performance across segments is detailed in the operating segment note of the financial statements.

Corporate Social Responsibility (CSR)

The Company is committed to supporting the community through responsible and meaningful actions. Our CSR initiatives focus on promoting care, inclusion and the overall well-being of society through thoughtful and impactful contributions.

During the period, the Company visited the Karachi Down Syndrome Program, where our team spent time with children and adults through interactive activities. This experience highlighted the importance of inclusion, understanding and recognizing the potential of every individual. The Company also supported healthcare by donating hospital sheets to Murshid Hospital & Health Care Centre, with the aim of improving patient comfort and assisting healthcare staff in maintaining a better care environment. In addition, during Ramadan, the Company organized an Iftar at Sirat-ul-Jannah in collaboration with SWAT Social Welfare and Trust. This initiative provided an opportunity to share a meal with children at the orphanage and reflect the values of kindness, generosity and togetherness.

Employee Training and Development

The Company views the development of its people as one of the cornerstones of sustainable organizational growth. During this period, the Company delivered a focused set of training initiatives spanning ethics, HSE, teamwork and employee well-being, each designed to build capability and reinforce a culture of responsibility at every level of the organization.

During the period, a series of targeted training sessions reinforced core organizational values and operational excellence. Code of Conduct Policy sessions at KP and Amazai equipped employees with practical guidance on ethical behavior, accountability and compliance, fostering a culture of integrity across both sites. A Fire Safety Induction further underscored the Company's commitment to workplace safety by building employee awareness around emergency preparedness and response protocols. At KP, a Building High Performance Teams session engaged employees in collaborative learning focused on communication, teamwork and shared goal alignment. Complementing these efforts, a Ramadan & Health session conducted in partnership with SOCH to promote the guidance on nutrition and well-being during the holy month, supporting employees both professionally and personally. Our female employees also actively participated in the WomenEra Women, Wellness & Wisdom learning experience, a platform designed to promote learning, connection and personal growth. The experience enabled participants to gain fresh perspectives, strengthen confidence and enhance both their professional and personal development.

Together, these initiatives demonstrate the Company's commitment to nurturing a workforce that is ethically grounded, safety-conscious, collaborative and holistically supported.

Diversity, Equity & Inclusion (DEI)

The Company remains committed to fostering a culture rooted in diversity, equity and inclusion (DEI), an integral part of its long-term vision. We believe an inclusive environment strengthens our workforce and enhances our ability to serve the communities in which we operate. The Company continues to support CSR and community initiatives, promoting equal opportunities and engagement for all, without discrimination.

Going forward, management remains focused on expanding its participation in initiatives that advance DEI principles and create meaningful, sustainable impact for all stakeholders.

Future Outlook

Pakistans economic outlook remains cautiously optimistic and reflects gradual strengthening of macroeconomic stability; however, the associated risks from global geo-political uncertainties pose threats. Sustained progress will depend on maintaining disciplined policies implementation, strengthening external buffers and advancing structural reform commitments under the IMF programme.

With regards to the spinning industry, intense pressure remains due, notably to the energy tariff disparity with those of regional competitors. The operational challenges are further exacerbated by the supply and price volatility in domestic cotton, influx of cheaper import

alternatives, liquidity constraints, primarily attributable to delayed tax refunds and outflow of super tax payments.

While persistent high energy costs and competition from imported yarn presents an ongoing challenge, the Company continues to persevere to enhance operational resilience through cost optimization, maximum capacity utilization and disciplined working capital management. Strategically, the Company remains focused on expanding into value-added segments, targeting untapped markets and continuing to refine the sales mix in line with evolving demand trends to strengthen profitability and deliver sustainable, long-term value to all our shareholders.

Composition of Board

The total number of Directors is eight including the Chief Executive as a deemed Director as per the following:

	Total number of directors:
a)	Male	07
b)	Female	01

The composition of the Board is as follows:

Particulars	No.	Name of Directors
a) Independent Directors	03	Syed Muhammad Shabbar Zaidi Mr. Moin M. Fudda Ms. Fauzia Hasnain
b) Executive Director	01	Mr. Muhammad Sohail Tabba
c) Other Non-Executive Directors	04	Mr. Muhammad Ali Tabba Mr. Jawed Yunus Tabba Mr. Muhammad Hassan Tabba Mr. Ibrahim Sohail Tabba

Further, there is no change in the remuneration policy of non-executive directors as disclosed in the Annual Report 2025.

Acknowledgments

The Directors record their appreciation of the performance of the Companys stakeholders, employees, staff and executives.

For and on behalf of the Board

MUHAMMAD SOHAIL TABBA Chief Executive Officer

MUHAMMAD ALI TABBA Chairman

Karachi: April 28, 2026

As at March 31, 2026	Note	March 31, 2026 (Un-audited) ------(Rupees in '000) ------	June 30, 2025 (Audited)
ASSETS
Non-Current Assets
Property, plant and equipment Biological assets Long term loans Long term deposits Long term investments	5 6	30,405,434 564,686 9,182 72,032 6,711,890	27,619,937 563,983 1,467 72,668 6,518,977
		37,763,224	34,777,032
Current Assets Stores, spares and loose tools Stock-in-trade Trade debts Loans and advances Trade deposits and short term prepayments Other receivables Cash and bank balances	7	1,747,856 18,921,198 7,234,171 274,028 103,031 1,598,027 795,600	2,100,960 26,212,864 4,956,001 306,403 61,948 2,620,022 83,256
TOTAL ASSETS		30,673,911 68,437,135	36,341,454 71,118,486
EQUITY AND LIABILITIES
Share Capital and Reserves
Authorized 57,500,000 ordinary shares of Rs.10/- each		575,000	575,000
Issued, subscribed and paid-up capital Capital reserves Reserves		280,296 16,637,541 7,830,955	280,296 16,637,541 6,993,069
TOTAL EQUITY		24,748,792	23,910,906
Non-Current Liabilities
Long term finance Deferred government grant Retirement benefit obligation Deferred tax liabilities	8 9	3,942,011 81,938 1,413,914 207,926 5,645,789	3,638,198 107,509 1,272,354 743,934 5,761,995
Current Liabilities Trade and other payables Unclaimed dividend		17,412,920 31,987	12,939,736 32,273
Levies payable Current portion of long term finance Current portion of deferred government grant Accrued mark up	8 9	45,517 776,092 23,555 410,295	383,967 729,389 27,650 540,843
Taxation-net Short term borrowings	10	17,848 19,324,340 38,042,554	103,638 26,688,089 41,445,585
TOTAL LIABILITIES		43,688,343	47,207,580
TOTAL EQUITY AND LIABILITIES		68,437,135	71,118,486
CONTINGENCIES AND COMMITMENTS	11
The annexed notes from 1 to 20 form an integral part of these condensed interim financial statements.

	Nine Months Ended		Quarter Ended
	March 31, 2026	March 31, 2025	March 31, 2026	March 31, 2025
Note			-------------------- (Rupees in '000) --------------------
Sales - net	56,546,213	55,353,450	19,572,872	17,590,110
Cost of sales 12	(53,250,757)	(50,262,513)	(18,781,072)	(15,789,085)
Gross profit	3,295,456	5,090,937	791,800	1,801,025
Distribution cost	(769,317)	(671,908)	(241,149)	(222,424)
Administrative expenses	(530,035)	(429,589)	(180,225)	(143,363)
	(1,299,352)	(1,101,497)	(421,374)	(365,787)
	1,996,104	3,989,440	370,426	1,435,238
Finance cost	(1,875,578)	(1,909,069)	(503,084)	(493,126)
Other operating expenses	(100,722)	(320,038)	(10,517)	(123,428)
	19,804	1,760,333	(143,175)	818,684
Other income	395,031	392,174	132,750	24,919
Share of profit from associates	635,041	850,805	97,809	235,026
Profit before revenue tax
and income tax	1,049,876	3,003,312	87,384	1,078,629
Revenue tax	(659,192)	(353,566)	(256,273)	(51,785)
Profit / (loss) before income tax	390,684	2,649,746	(168,889)	1,026,844
Taxation - net	447,202	(646,931)	241,598	(332,507)
Profit for the period	837,886	2,002,815	72,709	694,337
Earnings per share
- basic and diluted (Rupees)	29.89	71.45	2.59	24.77

Condensed Interim Statement of Profit or Loss (Un-audited) For the Nine Months Ended March 31, 2026

The annexed notes from 1 to 20 form an integral part of these condensed interim financial statements.

MUHAMMAD ALI TABBA Chairman

MUHAMMAD SOHAIL TABBA Chief Executive Officer

March 31, 2026	March 31, 2025	March 31, 2026	March 31, 2025
837,886	2,002,815	72,709	694,337
-	-	-	-
			694,337
	837,886	Nine Months Ended 2,002,815	Quarter Ended -------------------- (Rupees in '000) -------------------- 72,709 The annexed notes from 1 to 20 form an integral part of these condensed interim financial

MUHAMMAD ALI TABBA Chairman

Chief Executive Officer

MUHAMMAD IMRAN MOTEN Chief Financial Officer

	For the Nine Months Ended March 31, 2026	Nine Months Ended
		March 31,	March 31,
	Note	2026 (Rupees in '000)	2025
A.	CASH FLOWS FROM OPERATING ACTIVITIES
	Cash generated from operating activities 14	15,374,069	6,144,358
	Retirement benefits paid Income taxes paid Finance cost paid	(223,866) (1,172,238) (2,006,126)	(241,070) (1,033,103) (2,145,636)
		(3,402,230)	(3,419,809)
	Net cash generated from operating activities	11,971,839	2,724,549
	B. CASH FLOWS FROM INVESTING ACTIVITIES
	Purchase of property, plant and equipment Short term investments Sale proceeds from disposal of property, plant and equipment	(4,824,846) - 146,996	(4,627,417) (19,000,000) 95,292
	Sale proceeds from disposal of biological asset Loans (paid to) / repaid by employees Long term deposits received / (given) Dividend received	35,796 (40,340) 636 442,128	173,459 19,506 (251) 1,057,241
	Proceeds from disposal of investment Profit received from bank deposits Long term advances received	- 23,320 -	19,196,073 59,916 4,722
	Net cash used in investing activities	(4,216,310)	(3,021,459)
	C. CASH FLOWS FROM FINANCING ACTIVITIES
	Long term finance obtained Repayment of long-term finance Repayment of term loan Repayment of temporary economic refinance facility Export loan - net Export refinance - net Import Loan - net Dividend Paid Repayment renewable energy financing	916,253 (442,207) - (115,328) 963,180 (479,006) 4,275,116 (286) (37,868)	- (427,473) (1,800,000) (112,788) 636,145 8,564 2,736,220 (53) -
	Net cash generated from financing activities	5,079,854	1,040,615
	Net increase in cash and cash equivalents (A+B+C) Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period	12,835,383 (17,992,502) (5,157,119)	743,705 (9,165,670) (8,421,965)
	CASH AND CASH EQUIVALENTS
	Cash and bank balances	795,600	1,024,829
	Short term borrowings excluding export refinance, import loan and discounting liability	(5,952,719) (5,157,119)	(9,446,794) (8,421,965)
	CHANGES ARISING FROM FINANCING ACTIVITIES July 01, Financing 2025 cash inflows	Financing Non cash cash outflows changes	March 31, 2026
	Loan from financial institutions 4,502,746 916,253	(Rupees in '000) (595,403) -	4,823,596
	Unclaimed and unpaid dividend 32,273 -	(286) -	31,987
	The annexed notes 1 to 20 form an integral part of these condensed interim financial statements.

				---Capital Reserves---				----- Revenue Reserves -----
	Issued, subscribed and paid-up share capital	Share premium	Amalga mation reserve	Against Long term invest ment, capacity Expension & BMR	Sub total	General reserve	Amalga mation reserve	Unappro priated profit	Sub total	Grand total
				------------------------------ (Rupees in '000) --------------------------
Balance as at July 01, 2024				280,296 103,125 34,416 16,500,000				16,637,541 1,000,000 727,333 2,853,128 4,580,461 21,498,298
Total comprehensive income for the period
Profit for the period	-	-	-	-	-	-	-		2,002,815 2,002,815	2,002,815
Other comprehensive income	-	-	-	-	-	-	-	-	-
Total comprehensive income for the period	-	-	-	-	-	-	-		2,002,815 2,002,815	2,002,815
Balance as at March 31, 2025	280,296 103,125			34,416 16,500,000 16,637,541 1,000,000 727,333 4,855,943 6,583,276 23,501,113
Balance as at July 01, 2025 Total comprehensive income for the period				280,296 103,125 34,416 16,500,000				16,637,541 1,000,000 727,333 5,265,736 6,993,069 23,910,906
Profit for the period	-	-	-	-	-	-	-	837,886	837,886	837,886
Other comprehensive income	-	-	-	-	-	-	-	-	-
Total comprehensive income for the period	-	-	-	-	-	-	-	837,886	837,886	837,886
Balance as at March 31, 2026	280,296 103,125			34,416 16,500,000 16,637,541 1,000,000 727,333 6,103,622 7,830,955 24,748,792
The annexed notes 1 to 20 form an integral part of these condensed interim financial statements.

Notes to the Condensed Interim Financial Statements (Un-audited) For the Nine Months Ended March 31, 2026

1. THE COMPANY AND ITS OPERATIONS

Gadoon Textile Mills Limited (the Company) was incorporated in Pakistan on February 23, 1988 as a public limited company under the repealed Companies Ordinance, 1984 (now Companies Act, 2017) and is listed on Pakistan Stock Exchange. The principal activity of the Company is manufacturing and sale of yarn and knitted bedding products, dyeing services and production and sale of milk.

Y.B. Holdings (Private) Limited is the Holding Company of the Company.

Following are the geographical location and address of all business units of the Company:

Head Office:

7-A, Muhammad Ali Society, Abdul Aziz Haji Hashim Tabba Street, Karachi, Province of Sindh, South, Pakistan.

Manufacturing facility:

a) 200-201, Gadoon Amazai Industrial Estate, District Swabi, Province of Khyber Pakhtunkhwa, North, Pakistan.

b) 57 K.M. on Super Highway (near Karachi), Province of Sindh, South, Pakistan.

Liaison Office:

Office No.401,4th Floor,Tri Tower,Opposite Sarhad University, Ring Road, Peshawar, Province of Khyber Pakhtunkhwa, North, Pakistan.

2. BASIS OF PREPARATION

• 2.1 These condensed interim financial statements of the Company for the nine months ended March 31, 2026 have been prepared in accordance with the requirements of the International Accounting Standard 34 - Interim Financial Reporting and provisions of and directives issued under the Companies Act, 2017. In case where requirements differ, the provisions of or directives issued under the Companies Act, 2017 have been followed. These condensed interim financial statements does not include all the information required for the full financial statements and therefore should be read in conjunction with the annual financial statements of the Company for the year ended June 30, 2025.
• 2.2 These condensed interim financial statements are presented in Pak Rupees which is also the Company's functional currency and figures presented in these condensed interim financial statements has been rounded off to the nearest thousand rupee.
• 2.3 These condensed interim financial statements are un-audited and all relevant compliance with Companies Act, 2017 has been made accordingly. The comparative statement of financial position presented has been extracted from annual financial statements for the year ended June 30, 2025; the comparative condensed interim statement of profit or loss, condensed interim statement of other comprehensive income, condensed interim statement of cash flows and condensed interim statement of changes in equity of the Company have been extracted from the unaudited condensed interim financial statements for the nine months ended March 31, 2025.

3. MATERIAL ACCOUNTING POLICY INFORMATION

3.1 The accounting policies applied in the preparation of these condensed interim financial information are the same as those applied in the preparation of the

Third Quarterly Report March 2026 13 audited financial statements of the Company for the year ended June 30, 2025. The preparation of these condensed interim financial statements in conformity with approved accounting standards requires management to make estimates, assumptions and use judgements that affect the application of accounting policies and reported amounts of assets, liabilities, income and expenses. Estimates, assumptions and judgments are continually evaluated and are based on historical experience and other factors, including reasonable expectations of future events. Revisions to accounting estimates are recognised prospectively commencing from the period of revision. 3.2 New / Revised Standards, Interpretations and Amendments There are certain new and amended standards, issued by International Accounting Standards Board (IASB), interpretations and amendments that are mandatory for the Company's accounting periods beginning on or after July 01, 2025 but are considered not to be relevant or do not have any significant effect on the Company's operations and therefore not detailed in these condensed interim financial statements. 3.3 Standards, interpretations and amendments to published accounting and reporting standards that are not yet effective: The following standards, amendments and interpretations with respect to the approved accounting standards as applicable in Pakistan would be effective from the dates mentioned below against the respective standard or interpretation: Standards, interpretations and amendments Effective from accounting period beginning on or after: Annual Improvements to IFRS Accounting Standards '(related to IFRS 1, January 01, 2026 IFRS 7 ', IFRS 9, IFRS 10 and IAS 7) Amendments IFRS 9 'Financial Instruments' and IFRS 7 'Financial Instruments: January 01, 2026 Disclosures' - Contracts Referencing Nature-dependent Electricity Amendments IFRS 9 'Financial Instruments' and IFRS 7 'Financial Instruments: January 01, 2026 Disclosures' - Classification and measurement of financial instruments IFRS 17 Insurance Contracts (including the June 2020 and December 2021 January 01, 2026 Amendments to IFRS 17) IFRS 18 - Presentation and Disclosures in Financial Statements January 01, 2027 IFRS 19 - Subsidiaries without Public Accountability: Disclosures January 01, 2027 Other than the aforesaid amendments, IASB has also issued the following standards which have not been adopted locally by the Securities and Exchange Commission of Pakistan: Standards IFRS 1 - First-time Adoption of International Financial Reporting Standards

4. FINANCIAL RISK MANAGEMENT

The Company's financial risk objectives and policies are consistent with those disclosed in the annual audited financial statements as at and for the year ended June 30, 2025.

			March 31, 2026 (Un-audited)	June 30, 2025 (Audited)
		Note		------- (Rupees in '000) -------
5.	PROPERTY, PLANT AND EQUIPMENT
	Operating fixed assets	5.1	26,410,660	23,347,318
	Capital work-in-progress	5.2	3,994,774	4,272,619
			30,405,434	27,619,937

5.1 Details of additions and disposals to operating fixed assets are as under:

	Nine Months Ended March 31, 2026		Nine Months Ended March 31, 2025
	Additions/ transfers	Disposals at book value ----------------------------- (Rupees in '000) ---------------------------		Disposals at book value
Buildings	289,208	-	464,288	-
Plant and machinery	3,723,880	87,542	1,906,079	102,185
Power plant	831,603	-	643,503	-
Electric installations	41,112	-	5,550	-
Tools and Equipment	110	-	10,091	-
Furniture and fittings	1,487	-	20,080	-
Computer equipment	18,463	216	15,242	758
Office equipment and
installations	193,138	16,203	6,688	-
Vehicles	3,691	-	-	8,124
Fork lifter and tractors	-	-	2,912	-
	5,102,692	103,961	3,074,433	111,067

5.2 Details of additions and transfers from capital work in progress are as under:

	Nine Months Ended March 31, 2026			Nine Months Ended March 31, 2025
	Transfers Additions		Additions	Transfers
			----------------------------- (Rupees in '000) ---------------------------
Civil works	726,104	289,208	311,292	464,288
Plant and machinery	3,751,291	4,555,481	4,258,778	2,549,582
Electric installations	41,112	41,112	5,550	5,550
Tools and Equipment	110	110	10,091	10,091
Vehicles	282,588	193,139	(3,216)	-
	4,801,205	5,079,050	4,582,495	3,029,511

		March 31, 2026 (Un-audited)	June 30, 2025 (Audited)
		------- (Rupees in '000) -------
6.	LONG TERM INVESTMENTS
	Investment in associates
	Lucky Core Industries Limited	4,571,208	4,483,383
	Lucky Holdings Limited	976	936
	Yunus Energy Limited	2,139,706	2,034,658
		6,711,890	6,518,977
7.	STOCK IN TRADE
	Raw material in
	- hand	6,538,053	10,298,309
	- transit	4,665,923	6,241,656
	- feed	159,833	88,891
		11,363,809	16,628,856
	Work in process Finished goods	2,364,744	2,118,657
	- yarn	4,079,964	6,645,249
	- knitted fabric	1,014,708	722,858
	- waste	96,636	95,354
	- unprocessed milk	1,337	1,890
		5,192,645	7,465,351
		18,921,198	26,212,864
8.	LONG TERM FINANCE
	Long term finance facility 8.1	3,323,174	2,849,128
	Financing for Renewable Energy 8.2	799,639	837,507
	Temporary economic refinance facility 8.3	595,290	680,952
	Less: Current portion of long term finance	(776,092)	(729,389)
		3,942,011	3,638,198
8.1	The Company has entered into a long term finance agreement with commercial banks, with an approved limit of Rs.3.323 billion (June 30, 2025: Rs. 2.849 billion). The facility carries a mark-up ranging from SBP Base Rate + 0.10% to 2% payable on a quarterly basis (June 30, 2025: SBP Base Rate + 0.10% to 2% payable on a quarterly basis). The tenure of this facility is 12 years including 2 years moratorium period.

• 8.2 The Company entered into long-term loan agreements with commercial banks under the Renewable Energy Scheme of the State Bank of Pakistan with an approved limit of 0.799 billion (June 30, 2025: Rs. 0.83 billion). Facility is to be repaid in 12 years including 2 years moratorium period. Principal to be repaid in quarterly & semi annually equal installments. These facilities carries mark-up ranging from SBP Base Rate + 2% to 3% (June 30, 2025: SBP Base Rate + 2% to 3%) which is payable in arrears on quarterly basis.
• 8.3 The Company has entered into a temporary economic refinance facility agreement with commercial banks, with an approved limit of Rs. 0.700 billion billion (June 30, 2025: Rs. 0.816 billion). The facility carries a mark up of SBP Base Rate + 0.50% to 0.75% (June 30, 2025: SBP Base Rate + 0.50% to 0.75%). The tenure of this facility is 12 years including 2 years moratorium period.
• 8.4 The above financing agreements are secured by pari passu charge over plant and machinery of the Company.

			March 31, 2026 (Un-audited)	June 30, 2025 (Audited)
		Note		------- (Rupees in '000) -------
9.	DEFERRED GOVERNMENT GRANT
	Deferred grant against temporary
	economic refinance facility	9.1	105,493	135,159
	Less: Current portion of deferred grant		(23,555)	(27,650)
			81,938	107,509

9.1 Deferred government grant relates to the financing obtained at below market mark-up rates i.e. difference between the fair value and actual proceed of TERF loan obtained under SBP's refinance scheme. It is being amortised over the period of ten years from the date of loan disbursement with an amount equal to the difference between the finance cost charged that would have been charged to statement of profit or loss at market rate and the interest paid as per the scheme.

			March 31, 2026 (Un-audited)	June 30, 2025 (Audited)
		Note		------- (Rupees in '000) -------
10.	SHORT TERM BORROWING
	Banking companies - secured
	Running finance under mark-up
	arrangement	10.1	5,952,719	10,238,217
	Money Market	10.2	-	7,837,541
	Export Loan	10.3	963,180	-
	Export refinance	10.4	4,361,876	4,840,882
	Import Loan	10.5	8,046,565	3,771,449
			19,324,340	26,688,089
16	Gadoon Textile Mills Limited

• 10.1 Facilities for running finance, import finance, export finance and export refinance are available from various commercial banks upto Rs. 75.236 billion (June 30, 2025: Rs. Rs. 77.3 billion). For running finance facility, the rates of mark-up range between KIBOR 0.00% to KIBOR + 1.25% per annum (June 30, 2025: KIBOR + 0.05% to KIBOR + 1.00% per annum). These are secured against hypothecation of stock, receivables and plant and machinery.
• 10.2 The approved limit of Money Market Loan lies under sub-limit of the facilities mentioned in note 10.1 from various commercial banks. For Money Market loan, the rate of mark up range between KIBOR 0.00% to KIBOR + 0.20% per annum (June 30, 2025: KIBOR -0.5% to KIBOR + 0.2% per annum). These are secured against hypothecation of stock, receivables and plant and machinery.
• 10.3 During the period company has obtained FE-25 Foreign currency exportloan(FCEF). The rate of mark-up is 3.00% to 3.5% inclusive of Libor.
• 10.4 The rate of mark-up on export refinance is SBP base rate +0.25% to +1%(June 30,2025: SBP base rate +0.50% to +1%).
• 10.5. The rate of mark-up on Foreign currency import finance is 4.75% to 6.5% (June 30, 2025: 5% to 8%) inclusive of LIBOR.

11. CONTINGENCIES AND COMMITMENTS

11.1 Contingencies

11.1.1 Outstanding guarantees given on behalf of the Company by commercial banks in normal course of business amounting to Rs. 5.11 billion (June 30, 2025: Rs. 4.64 billion).

Other contingencies are same as disclosed in notes 24.1.1 to 24.1.8 to the annual financial statements for the year ended June 30, 2025.

	March 31, 2026 (Un-audited)	June 30, 2025 (Audited) ------- (Rupees in '000) -------
11.1.2 Others
Local bills discounted Post dated cheques in favour of Collector	361,372	153,351
of Customs against imports	12,366,113	10,947,984
		Third Quarterly Report March 2026 17

			March 31, 2026 (Un-audited)	June 30, 2025 (Audited) ------- (Rupees in '000) -------
11.2 Commitments
Letters of credit opened by banks for:
Plant and machinery			2,057,379	734,692
Raw materials			10,692,929	4,239,761
Stores and spares			114,020	174,433
	Nine Months Ended			Quarter Ended
	March 31, 2026	March 31, 2025	March 31, 2026	March 31, 2025
Note				---------------------- (Rupees in '000) ----------------------
12. COST OF SALES
Opening stock
- finished goods Cost of goods	7,465,351	4,318,972	7,586,067	4,427,098
manufactured 12.1	50,978,051	51,209,677	16,387,650	16,628,123
	58,443,402	55,528,649	23,973,717	21,055,221
Closing stock - finished goods	(5,192,645)	(5,266,136)	(5,192,645)	(5,266,136)
	53,250,757	50,262,513	18,781,072	15,789,085
12.1 Cost of goods manufactured
Opening stock
- work in process Raw and packing	2,118,657	1,932,370	1,613,543	1,543,019
material consumed	32,214,737	32,942,161	10,816,363	10,693,587
Other manufacturing expenses	19,009,401	17,848,007	6,322,488	5,904,378
	51,224,138	50,790,168	17,138,851	16,597,965
	53,342,795	52,722,538	18,752,394	18,140,984
Closing stock - work in process	(2,364,744)	(1,512,861)	(2,364,744)	(1,512,861)
	50,978,051	51,209,677	16,387,650	16,628,123

There have been no change in the tax contingencies as disclosed in note number 24.1.5 to 24.1.8 to the annual financial statements for the year ended June 30, 2025.

		Nine Months Ended
	Note	March 31, 2026 ------- (Rupees in '000) -------	March 31, 2025
14.	CASH GENERATED FROM OPERATIONS
	Profit before taxation	1,049,876	3,003,312
	Adjustments for:
	Depreciation	1,935,389	1,852,790
	(Gain) / loss on disposal of property,
	plant and equipment	(43,035)	15,775
	Gain arising from changes in fair
	value of biological asset - animals	(111,346)	(35,922)
	Loss on sale of biological asset - animals	74,846	86,199
	Profit on deposits	(24,765)	(63,448)
	Reversal of Impairment	-	(4,722)
	Provision for retirement benefit obligation	365,426	332,389
	Share of profit from associates	(635,041)	(850,805)
	Gain on short term investment	-	(196,073)
	Finance cost	1,875,578	1,909,069
	Working capital changes 14.1	10,887,141	95,794
		14,324,193	3,141,046
	Cash generated from operations	15,374,069	6,144,358

14.1 Working capital changes

Decrease / (increase) in current assets
Stores, spares and loose tools	353,104	(115,393)
Stock in trade	7,291,666	(3,970,797)
Trade debts	(2,278,170)	(500,635)
Loans and advances	65,000	32,017
Trade deposits and short term prepayments	(41,083)	(5,609)
Other receivables	1,023,440	592,060
	6,413,957	(3,968,357)
Increase in current liabilities
Trade and other payables	4,473,184	4,064,151
Working capital changes	10,887,141	95,794

15 . TRANSACTIONS WITH RELATED PARTIES

Details of significant transactions with related parties, other than those which have been disclosed elsewhere in these condensed interim financial statements, are as follows:

				2026	2025
Name of Related Party	Basis of relationship	% of Share holding	Nature of Transaction	----- (Rupees in '000) -----
Y.B.Holdings (Private)	Holding	-	Reimbursement of
Limited	Company		expenses to Company	1,880	2,575
Lucky Core Industries Limited	Associate	7.21%	Purchase of fiber Purchase of Milk	1,206,861	1,789,480
			Replacer	3,931	-
			Dividend received	380,991	445,876
			Purchase of dyes and checmicals Purchase of Frozen	110,316	17,750
			Semen	645	642
			Purchase of berga fat	3,203	4,329
Yunus Energy Limited	Associate		19.99% Reimbursement of
			expenses to Company	-	60
			Dividend received	61,137	611,365
Lucky Cement Limited	Associated Company	-	Purchase of cement Reimbursement of	59,734	22,067
			expenses to Company	1,278	2,379
Lucky Energy (Private) Limited	Associated Company	-	Purchase of electricity / steam Reimbursement of	3,302,590	3,248,892
			expenses to Company	7,941	1,594
			Purchase of Services	-	710
Lucky Knits (Private)	Associated
Limited	Company	-	Sale of yarn Knitting and Dyeing	2,339,029	3,654,415
			charges Dye and chemicals	103,978	64,634
			purchased Dyeing services	-	72,380
			provided	1,228,937	1,744,105
			Purchase of Store
			Items	-	198
			Purchase of Machinery Reimbursement of	391,271	480,000
			expenses to Company	-	881
Lucky Motor	Associated	-	Purchase of Vehicle /
Corporation Limited	Company		Mobile phones	258,854	1,450
Gadoon Textile Mills Limited

					Nine Months Ended
				March 31, 2026	March 31, 2025
Name of Related Party	Basis of relationship	% of Share holding	Nature of Transaction	----- (Rupees in '000) -----
Lucky Textile Mills Limited Associated		-	Sale of yarn	333,658	378,149
	Company		Sale of fabric	45,466	40,678
			Purchase of Store Item	352	-
			Sale of waste Dyeing services	549,463	573,590
			provided	970	3,704
			Printing charges	2,026	935
			CMT charges	730,969	652,744
			Reimbursement of expenses to Company 16,778		19,636
Tricom Solar Power (Private) Limited	Associated Company	-	Interest income on subordinated loan	1,485	2,152
Yunus Textile Mills	Associated	-	Sale of yarn	1,617,763	627,938
Limited	Company		Sale of waste Purchase of Raw	15,103	146,584
			material	-	4,623
			Sale of Raw material	-	258
Yunus Wind Power Limited	Associated Company	-	Interest income on subordinated loan	397	575
National Bank of	Associated	-	Markup Payment	1,610	-
Pakistan	Company		Loan Repayment	15,900	-

16. SHARIAH DISCLOSURE

		March 31,2026 (Unaudited)			June 30,2025 (Audited)
	Conventional	Shariah Compliant	Total	Conventional	Shariah Compliant	Total
Assets		-----------------------------------(PKR in '000) -----------------------------------
Bank deposits, bank balances,
and TDRs	690,319	105,281	795,600	73,050	10,206	83,256
Liabilities
Long-term loans	3,870,775	952,821	4,823,596	4,179,640		323,106 4,502,746
Short-term financing		3,485,425 15,838,915 19,324,340 15,507,751 11,180,338 26,688,089
Accrued interest / mark-up	68,977	341,318	410,295	325,086	215,757	540,843

		For the nine months period ended			For the nine months period ended
		March 31,2026 (Unaudited)		March 31,2025 (Unaudited)
	Conventional	Shariah	Total	Conventional	Shariah	Total
		Compliant	-----------------------------------(PKR in '000) -----------------------------------		Compliant
Statement of profit or loss
Revenue earned from a
Shariah-compliant
business segment	--		56,546,213 56,546,213	-		55,353,450 55,353,450
Scrap sales	-	104,736	104,736	-	88,271	88,271
Gain on disposal of operating
fixed assets	-	43,035	43,035	-	(86,199)	(86,199)
Mark-up on short and long
term financing	603,856	1,199,382	1,803,238 1,255,380		557,375	1,812,755
Discounting charges on
receivables	50,794	-	50,794	79,932	-	79,932
Interest earned on
sub-ordinated loan	1,882	-	1,882	2,727	-	2,727
Insurance claim	4,163	-	4,163	1,011	-	1,011
Profit earned from bank
deposits	14,763	10,002	24,765	63,448	-	63,448

Relationship with Shariah Compliant financial institutions

The company has obtained short term borrowing and long term finances, and has maintained bank balances with shariah compliant banks.

17. FAIR VALUE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

The carrying values of all financial assets and liabilities reflected in the financial statements approximate their fair values.

Fair value hierarchy

The following table provides an analysis of financial instruments that are measured subsequent to initial recognition at fair value, grouped into Levels 1 to 3 based on the degree to which the fair value is observable.

Level - 1: fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level - 2: fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices).

Level - 3: fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs).

As at March 31, 2026, the Company has no financial instruments that falls into any of the above category except biological assets which are classified in level 2 above.

18. OPERATING SEGMENTS

18.1 The financial information regarding operating segment is as follows:

Basis of segmentation

A business segment is a group of assets and operations engaged in providing products that are subject to risks and returns that are different from those of other business segments. Management has determined the operating segments based on the information that is presented to the Board of Directors of the Company for allocation of resources and assessment of performance. Based on internal management reporting structure and products produced and sold, the Company is organized into the following two operating segments:

• Spinning segment: manufacturing and sale of yarn
• Knitting segment: manufacturing and sale of knitted fabric

Management monitors the operating results of the abovementioned segments separately for the purpose of making decisions about resources to be allocated and of assessing performance. Segment performance is evaluated based on operating profit or loss which in certain respects, as explained in table below, is measured differently from statement of profit or loss in these financial statements. Segment results and assets include items directly attributable to a segment as well as those that can be allocated on a reasonable basis. All non current assets of the Company as at March 31, 2026 are located in Pakistan.

Liabilities are incurred for the Company as a whole and are not segmentwise reported to the Board of Directors. All the unallocated results and assets are reported to the Board of Directors at entity level. The following information presents operating results information regarding operating segments for the respective years and asset information regarding operating segments as at reporting date:

			Nine months ended			Nine months ended
		Spinning Knitted Bedding	March 31, 2026 Others	Total	Spinning	March 31, 2025 Knitted Bedding	Others	Total
		---------------------------------------(Rupees in '000) ---------------------------------------
Segment revenues		44,176,478 9,995,340 2,374,395 56,546,213 42,666,521 9,973,526 2,713,403 55,353,450 1,399,962 9,762,119	-			664,490 9,724,096	-
Export		-		11,162,081	530,364 3,710,833	-		10,388,586
Indirect export Local	530,364 42,246,152		-	233,221 2,374,395 44,853,768 38,291,198			- 249,430 2,713,403 41,254,031	3,710,833
(Loss) / profit before tax		(168,105) 1,064,367		153,614 1,049,876 2,133,570			655,484 214,258 3,003,312
Finance cost	1,289,567	1,825		584,186 1,875,578 1,039,520			11,065 858,484 1,909,069
Depreciation	1,580,583	51,014		303,792 1,935,389 1,331,999			44,630 476,161 1,852,790
			March 31, 2026 (Unaudited)			June 30, 2025 (Audited)
		Spinning Knitted Bedding	Others	Total		Spinning Knitted Bedding	Othres	Total
		---------------------------------------(Rupees in '000) ---------------------------------------
Segment assets
Property, plant and equipment 22,425,731 1,199,093 6,780,610 30,405,434 20,431,520						667,679		6,520,734 27,619,933
Other non-current assets	79,805	-	7,277,985	7,357,790	79,087	-	7,078,012	7,157,099
Current assets		24,851,796 4,740,327 1,081,788 30,673,911 31,044,411 4,057,273						1,239,770 36,341,454
Segment Liabilities
Non-current Liabilities	4,694,658	360,083	591,048	5,645,789	4,896,064	179,644	686,287	5,761,995
Current Liabilities		23,318,417 4,550,038 10,174,099 38,042,554 27,842,069 3,504,094 10,099,422 41,445,585
18.2Reconciliations of reportable segment net turnover, cost of sales, assets and
liabilities.					March 31,		March 31,
					2026 (Un-audited)		2025 (Un-audited)
					------- (Rupees in '000) -------
18.2.1Net Turnover
Total net turnover for reportable segments					62,663,034		61,468,556
Elimination of inter-segment net turnover					(6,086,821)		(6,115,106)
Total net turnover					56,546,213		55,353,450
18.2.2Cost of sales
Total cost of sales for reportable segments					59,337,578		56,377,619
Elimination of inter-segment purchases					(6,086,821)		(6,115,106)
Total cost of sales					53,250,757		50,262,513

	March 31, 2026 (Un-audited) ------- (Rupees in '000) -------	June 30, 2025 (Audited)
18.2.3Assets
Total assets for reportable segments	53,296,752	56,279,970
Other assets	15,140,383	14,838,516
Total assets	68,437,135	71,118,486
18.2.4Liabilities
Total liabilities for reportable segments	32,923,196	36,421,871
Other liabilities	10,765,147	10,785,709
Total liabilities	43,688,343	47,207,580

19. CORRESPONDING FIGURES

Comparative information has been re-classified, re-arranged or additionally incorporated in these condensed interim financial statements, wherever necessary, to facilitate comparison and to conform with changes in presentation in the current period.

20. DATE OF AUTHORIZATION FOR ISSUE

These condensed interim financial statements have been approved and authorized for issue on April 28, 2026 by the Board of Directors of the Company.

Third Quarterly Report March 2026 25 MUHAMMAD IMRAN MOTEN Chief Financial Officer MUHAMMAD SOHAIL TABBA Chief Executive Officer MUHAMMAD ALI TABBA Chairman

ڈائریکٹرزر پورٹ برائےممبران

عزيزممبران

ہ کی کمپنی کے ڈائریکٹرز انتہائی مسرت کے ساتھ 31 مارچ2026 کو ختم ہونے والی نوماہی سے متعلق کارکردگی اورغیر آڈٹ شدہ مالیاتی متائج آ کی خدمت میں پیش کررہے ہیں۔

حائزه

زیر جائز ہدت کے دوران، پھُن کاروباری ماحول کے باوجود، کیپنی کی کی مجموعی فر فِتکی میں15.1 فیصد کااضافہ ہوا،جس کے بعدمجموعی فرفتگی گزشتہ سال کی ای مدت کے5.35ارب روپے کے مقابلے میں بڑھ کر55.55ارب روپے ہوگئی جوکہ کمپنی برصارفین کےمسلسل اعتماد کی عکاسی کرتا ہے ۔تاہم، بڑھتی ہوئی لاگت بتادلہ اور مارکیٹ میں مناسب قیت فروخت میں محدوداستیکام کے ماعث کمپنی کی منفعت متاثر ہوئی جس کے تدارک کے لئے کمپنی کی جانب سے لاگت سے متعلق اصلاحات اور کارکردگی میں بہتری کے مناسب اقدامات کئے گئے اور ساتھ ساتھ وبلیوا پڈ ڈشمنے نے بھی منفعت کوسہارا دیا۔ تاہم باوجودان کاوشوں کے، کمپنی کا بعدازٹیکس منافع گزشتہ سال کی اس مدت کے مقابلے میں16 ۔ 58 فیصد سے کمایاں طور یرکم ہوکر88 ۔ 837 فیلین روپےہوگیا۔

معاشى منظرنامه

.
وطن دیزیز کی معیشت نے اپنی یتدریج بحالی کی رفتارکو جاری رکھا جس کے بنیادی عوامل میں مناسب افراط زر،ز زی پالیسی میں نیچ کی بنجارتی سرگرمیوں اور طلب میں بتدریج بحالی کے ساتھ ساتھ بیرونی اکاؤنٹ کی متحکم بوزیشن شامل ہیں۔تاہم بنو ماہی مدت کےاختیام تک، بڑھتی ہوئی جغرافیائی ساسی صورت حال، علا قائي تجارت ميں خلل کا باعث بنی اورتوانائی کی عالمی قیمتوں،مال بر داری اورانشورنس کےاخراجات ميں غيرمعمولى اضافے كو تتحرك كيا۔ بہ بيروني عوامل مکی معیشت پراثرانداز ہوئے جس کے باعث توانائی کی قیمتوںاوررسد کی لاگت میں اضافہ ہوا جس نے افراط زر کے متحکم رجحان کومتاثر کیا۔

زیر جائزہ مدت کے دوران ملکی برآ مدات میں 8 فیصد کمی واقع ہوئی جبکہ درآ مدات میں 6.64 فیصد کااضافیہ ہوا جس کے باعث دطن عزیز کا تجارتی خیارہ گزشتہ سال کےاسی عرصے کے 23.99اربام کچی ڈالر کے متعاملے میں 27.8ارب ام کچی ڈالرتک بڑھ گیا۔ درآ مدات میں اضافہ بنبادى طور پر پٹرولیم اور شنعتی غام مال کی دجہ سے ہوا، جوملکی اقتصادی سرگرمیوں میں بتدریج بحالی کی عکاسی کرتا ہے۔ بڑھتے ہوئے تجارتی فرق کے باوجود، بیرون ملک پاکستانیوں کی جانب سے مضبوط ترسیلات زرنے ایک اہم بفرفراہم کیا،جس کے بیٹیج میں جاری کھاتوں میں پچھلےسال کی اسی مدت 1.67ارب امریکی ڈالر کے متعاطے میں 8 ملین ڈالر کامعمولی فاضل ہوا۔

اسٹیٹ بینک آف پاکستان نے اپنی حالیہ مانیٹری پالیسی کمیٹی کے میں اہجر تے ہوئے چیلنجز اور دباؤ کو مدنظر رکھتے ہوئے پالیسی ریٹ کی 10.5% سے بڑھاکر%11.5 کردیا تا کہافراط زرکوکنٹرول اور میکروا کنا مک ایتخکام کو برقر اررکھاجاسکے۔

رواں برس پاکستان کی کیاس کی پیداوار 6.6 ملین گانٹھوں پر شتمل رہی، جو کے پیچھلے سال کی اسی میت 5.5 ملین گانٹھوں کے مقابلے میں وسیع پیانے پر مستقل رہی، تاہم کل مقامی طلب 10 سے 11 ملین گانٹھوں کے مقابلے میں اب بھی یہتے کہ ہے۔کیاس میں رسد کا پیسلسل فرق، درآ مدات پر بہت زیادہ انحصارکو بڑھا تاہےجس سے نہصرف زرمبادلہ کے ذخائر پرد پاؤ بڑھتاہے ہلکہ مقامی کیاس کی قیمتوں پربھی اثرا نداز ہوتا ہے۔

مالياتي كاركردگي

زىرنظرىششا،ي اختتاميه31 مارچ2026 سے متعلق تميني كے اہم مالياتي نتائج كامواز نہ ذيل ميں پيش خدمت ہے:

خلاصه برائح خلع ونقصان	2026 31	31ارچ2025	شتەر(سىمى)
		روپے ہزاروں میں	فصد
فرۇقتگى(صافى)	56,546,213	55,353,450	2.15
خام منافع	3,295,456	5,090,937	(35.27)
لاگت برائے ترسل مال	769,317	671,908	14.50
لاگت برائےانتظامی امور	530,035	429,589	23.38
دیگراخراجات برائے کاروباری افعال	100,722	320,038	(68.53)
تمويلي لاگت	1,875,578	1,909,069	(1.75)
دیگرآمدن	1,030,072	1,242,979	(17.13)
منافع قيل ازنيكس	1,049,876	3,003,312	(65.04)
منافع يعداز ثيكس	837,886	2,002,815	(58.16)
آمدن فی خصص (روپے)	29.89	71.45

رواں مدت کے دوران کمپنی کی مجموعی فرونتنگی میں اضافہ ہوا۔سوت کی قیمت فروخت میں دیاؤ کے اثر ات کو کمپنی نے زیادہ حجم کے ذیر لیے سے پورا کیا۔ لاگت تبادلہ بھی بلند سطح پر _نہی ،جس کی بطورخاص دجہ توانائی کی لاگت بشمول ^کیس نیرف جن سے کمپنی کی خام منافع کی شرح شدید متاثر ہوئی۔ لاگت برائےترسیل مال میں اضافہ بنیادی طور پرمجموعی فروخت میں اضافہ اور بڑھتے ہوئے لا جسٹک اخراجات برمینی ہے۔

تمویلی لاگت گزشتہ مدت کے1,909 ملین روپے کے متابلے میں 1.75 فیصد کی معمولی کی کے ساتھ 1,875 ملین روپے رہی جس نے کمپنی کے خالص منافع کومتاثر کیا۔اس کی بنیادی وجو بات میں اصافی لاگت تبادلہ کے باعث کاروباری سرمائے (ورکنگ کیپٹل) کی زیادہ ضرورت اورساتھ بی ک ساتھ کمپنی کی جانب سے قابل تحبہ پیاتوانائی اور مؤثر مشینوں میں سرمار کاری ہے۔

مخلف شعبوں میں کاروباری کارکردگی کا جائزہ

زیر جائزہ مدت کے دوران، کیاس کی قیمتوں میں کی کار جحان دیکھا گیا تاہم، مدت کے اختتام کےقریب کیاس کی قیمتوں میں اضافہ ہوا۔ نتیجے میں سوت کی ۔
قیمتوں میں بھی اسی نوعیت کےاثرات مرتب ہوئے۔تاہم، خام مال کی کم لاگت سے پیدا ہونے والے فائدہ کولاگت تنادلہ میں اضافے نے تحلیل کر دیا۔ مذید برآں بڑیداری کے قاط روپےاور مارکیٹ میںستے درامدی متبادل کی دستیانی کےسب طلب جمود کا شرکار رہی۔ان چیلنجز کے باوجود بمپنی اپنے سوت ۔
کیانی کے شیعے کی فروخت کے تجم کو برقر اررکھنے میں کامیاب رہی، جوکہ مارکیٹ میں پہتر رسائی اورمصنوعات کے منتوع کامختصر ہونے

مقامی اور بین لااقوامی سطح یرناسازگارحالات کے باوجود بُنائی کے ش^عبے نے اپنی فروخت کے حجم اور مارجنز کو برقر اررکھا۔ کمپنی نے خام مال کی سازگار ۔
قیمتوں کا فائدہ اٹھایا،جبکہصارفین کےمضبوط^اتعلقات اور سٹمر بیں کو بڑھانے کے لیے جاری کوششوں کے ذیریعے چم کو برقر اررکھا گیا۔

۔
سمپنی کے تمام شعبوں میں کاروباری کارکردگی کا جائز ہالی بیانات کےآ پریڈنگ سیگھنٹ نوٹ میں تفصیل سے دیا گیا ہے۔

كار يوريٹ معاشرتی ذمہ داری (CSR)

۔
سمپنی ذمہ دارانہ اور بامتصداقدامات کے ذریعے کمیونٹی کی معاونت کے لیے پُرعزم ہے۔ہماری کار پوریٹ ساجی ذمہ داری کی سرگرمیاں گلبہداشت ، شمولیت اورمعاشرے کی مجموعی فلاح وبہیود کےفر وغ بیر کوز ہیں، جوسوچ سمجھ کراور وؤ شرانداز میں کی جانے والی کا دشوں کے ذریعے مکن بنائی جاتی ہیں۔

زیر جائز ہر سے کے دوران بمپنی نے کراچی ڈاؤن سنڈ روم پروگرام کا دورہ کیا جہاں ہماری ٹیم نے بچوں اور بالغ افراد کے ساتھ باہمی سرگرمیوں میں وقت گزارا۔اس تجربے نے شمولیت، ہاہمی تیھ یو جھادر ہرفر د کی صلاحیت کوتسلیم کرنے کی اہمیت کواجاگر کیا کے پین سے میں تحت سے شعبے میں بھی تعاون کیااور مرشد ہپتال ایٹڈ ہیلتھ کیئر سینئر کوہ پپتال کی جا در یںعطیہ کیں،جس کامتصدمر یضوں کے آرام کو بہتر بانااورطبی عملے کو بہتر کہنا شت کے ماحول کی فراہمی میں مدد

مزید برآں،رمضان المبارک کے دوران تمپنی نے سیرٹ الجنہ میںSWAT—سوشل دیلفیئرا بیڈ ٹرسٹ کے تعاون سےافطار کااہتمام کیا۔اس اقدام نے ینتیم خانے میں متیم بچوں کےساتھ کھانا شیئر کرنے اور ہمدردی بیخاوت اور ہاہمی پیج پتی کی اقدارکوفر وغ دینے کاموقع فراہم کیا۔

عملے کی تربیت اورنمو

۔
تمپنی اپنےافرادی دسائل کی ترقی کو بائندارتنظیمی نموے بنیادی ستونوں میں سےایک شخصی ہے۔زیرنظر مدت کے دوران تمپنی نے تربیتی اقدامات کا ایک مر بوط^سلسلہ جاری رکھا، جس میں اخلا قیات جحت وسلامتی( HSE) ،ٹیم درک اورملاز مین کی فلاح و بہبود جیسےاہم پہلوؤں کااحاطہ کیا گیا۔ان تمام یروگرامز کامقصدصلاحیتوں کوککھارنااور تنظیم کے ہر سطح پر ذید داری کے کلچر کوفر وغ دیناتھا۔

اس عرصے میں منعقدہ ہدنی تر بی سیشنز نے تنظیمی اقداراوٹملی کارکر دگی کوم پد متحکم کیا۔کراچی اوراماز کی میں ضابط اخلاق Code of Conduct) (Policy سے متعلق سیشنز کے ذریعے ملاز میں کواخلاقی طرزعمل، جوابدہی اورقواعد وضوابط کی پاسداری کےحوالے عے ملی رہنمائی فراہم کی گئی،جس سے دونوں مقامات پردیانت داری پیٹی گچرکوفر ورغ ملا۔ فائرسیفٹی انڈکشن کے ذریعے بنگامی حالات سے نمٹ اورحناظتی اقدامات سے متعلق آگاہی میں اضافہ کیا گیا، جوکمپنی کے محفوظ کام کے ماحول کےعزم کی عکاسی کرتا ہے۔

کراچی میں باڑنگ ہائی پرفارمنس ٹیمز سیشن کےتحت ملاز مین کو ہابھی اشتراک،مؤ شرایلاغ اورمشنر کہ امداف کےحصول کےحوالےسےتر بہت دی گئی۔ان کادشوں کومزیدِتقویت دیتے ہوئے ،رمضان اورصحت ہے متعلق ایک سیشن SOCH کے تعاون سے منعقد کیا گیا،جس میں مقدس مہینے کے دوران غذائیت اورفلاح و بهہود کےاصولوں پر رہنمائی فراہم کی گئی تا کہ ملاز مین کی پیشہ درانداور ذاتی زندگی میں توازن برقرارر ہے۔

مزید برآں،ہماری خواتین ملازمین نے WomenEra — Women, Wellness & Wisdom لرنیگ ایکسپریئنس میں فعال شرکت کی، جوسکھنے، ہاجمی رابطےاور ذاتی ترقی کوفر وغ دینے کاایک مؤثر پلیٹ فارم ہے۔اس تجربے نے شرکاءکو نئے زاور نظر حاصل کرنے ،خوداعتادی میں اضافہ کرنےاور پیشہ درانہ وذاتی ترقی کومزید منتخکم بتانے میں مد دفراہم کی۔

رتمام اقدامات ٹل کراس امر کی عکاسی کرتے ہیں کہ یمپنی ایک ایس افراد کی تو ت کی تشکیل کے لیے پُرعزم ہے جواخلاقی بنیادوں پراستوار،حفاظت سے آگاہ، باہمی تعاون برینی اور ہمہ چہت معاونت سے مستفید ہو۔

تئوع،مساوات اورشمولیت (DE&I)

۔
تمپنی ایک ایسے کچر کےفروغ کے لیے پُرعزم ہے جوتئوع،میاداتادوشمولیت بیٹنی ہو، جواس کےطویل المدتی وژن کاایک لازمی جزوے۔ہمارامانناہے کہایک جامع اورشمولیتی ماحول ندصرف ہماری افرادی قوت کومضبوط بنا تاہے بلکہان کمیونٹیز کی بہتر خدمت کی صلاحیت بھی بڑھا تاہے جہاں ہم کا م کرتے میں کے پنی کار پوریٹ ساجی ذمہ داری اورکمیونٹی اقدامات کی مسلسل حمایت جاری رکھے ہوئے ہے،اور بلاامتیاز تمام افراد کے لیےمساوی مواقع اورشمولیت کو فروغ دیتی ہے۔

مىتىتىل كے توالے سے،انتظامىيا بنی توجہا پسےاقدامات میں شركت كومزيد دستے نہ مركز زرگھے ہوئے ہے جوME&I كےاصولوں كوفر وغ ديںاور تمام اسٹیک ہولڈرز کے لیے بامعتی اور پائیدارانژ ات پیدا کریں۔

مستفتبل کی پیش بنی

پا کىتان كامعاشى نقطەنظرىتىاط طور پر پرامىيە ہے اورمیکروا کنا مك اينخكام كى بينتر بمضبوطى كى عكاسى كرتا ہے۔ تاہم، عالمى جغرافيائى ساسى غير يقنى صورتحال ے وایستہ خدشات تشویش کا باعث ہیں۔ پائیدارتر تی کا انھمار پالیسیوں کےنظم وضبط کو برقرارر پھنے، ہیرونی بفرولو منانے اورآئی) یم ایف پروگرام کےتحت ساختی اصلاحات کے تقاضوں کوآ گے بڑھانے پرہوگا۔

سوت کنائی کی صنعت کا شعیہ مسلسل دیاؤ میں ہے جن میں علاقائی حریفوں کے ساتھ توانائی کے میرف میں تفاوت ہلکی کیاس کی سیالی اور قیت میں اتار چڑھاؤ،ستے درآمدی متبادل کی دستیابی،لیکویڈ پٹی کی رکاوٹیں، بنیادی طور پر تاخیری ٹیکس ریفنڈ زاورسپرٹیکس ادائیگیوں کے اخراج چیسے موامل کی وجہ سے اس صنعت کےآپریشنل چیلنجز مزید بڑھ گئے ہیں۔

درآمدی دھاگے کی دستیابی اورتوانائی کی مسلسل بڑھتی ہوئی لاگت جیسے در پیش چیلنجز سے نیروآ زماہونے کے لئے کمپنی لاگت کی اصلاح، زیادہ سے زیادہ پیداواری صلاحیت کےاستعال اونظم وعنبط کےساتھ ورکنگ کیپیٹل مینجمنٹ کے ذریعے آپریشنل کارکردگی کو بڑھانے کے لیے ثابت قدم رہتی ہے۔طویل المدنی نقط نظرے، کمپنی کی توجہاس جانب مرکوز ہے کہ ویلیوا پُڈ ڈ شعبہ جات میں توسیع کی جائے اور ڈیمانڈ کے بڑھتے ہوئے رجحانات کے مطابق سیلزمکس کو پہر بنایاجائے تا کہ غیر مستعمل مارکیٹوں کوتک رسائی اورمنافع کی شرح مضبوط بنایاجائے تا کہ تمام صور اران کو پائیمیار،طویل مدتی قدر کی فراہمی ممکن ہو۔

بورڈ آف ڈائریکٹرز کی ترتیب

سمپنی کے پورڈ آف ڈائریکٹرز میں ممبران کی کل تعداداً ٹھ ہے بشمول چیف ایگزیکیو ٹیوجوکہ بحیثیتDeemedڈائریکٹراپنےفرائض سرانجام

دےرہے ہیں۔

	ڈائریکٹرز کی کل تعداد:
07	الف) مرد
01	خواتين

بورڈ کاامتزاج درج ذیل ہے:

	تعداد	تقصيلات
جناب سيدمجمة شمر زيدي جناب معين ايم فُدّ ا محترمه فوزبي ر سنين	03	الف) خودمخارڈ ئریکٹرز
جناب محمه سهيل متبه	01	ب) انتظامی\$ائریکٹر
جتاب محموعلى ثبّه جٽاب جاويڊيوٽسڻپّه جتاب محم حسن و تبه جناب ابراہیم شہیل ٹیّہ	04	ج) دیگرغیرانتظامی ڈائریکٹرز

۔
سمپنی کے غیرانظامی ڈائریکٹرز کےمشاہرے کی پالیسی میں سی فتم کی کوئی تبدیلی نہیں آئی جیسا کہ کپنی کی سالا نہ ریورٹ 2025 ٹیں درج $-\xi$

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