The General Manger Pakistan Stock Exchange Ltd Stock Exchange Building Stock Exchange Road Karachi
INVESTMENTS
BEKXOV YOUR VALUE
April9, 2026
Subject: Financial Result of 786 Investments Ltd for the quarterly period ended March 31, 2026 Dear Sir / Madam,
Ve have to inform } on that the Board of Directors of 786 Investments Ltd in their meeting held on Thursday, April 9, 2026 at 10:00 ant, the Board recommended the following:
CASH DIVIDEND
-NIL-
BONUS SHARES
-NIL-
RIGHT SHARES
-NIL-
AND/OR
ANn/on
AND/OR
ANY OTHER ENTITLEMENT/CORPORATE ACTION
-NIL-
ANY OTHER PRICE SENSITIVE INFORMATION
-NIL-
The Financial result of the Company is attached.
You may please inform the TRE Certificate Holders of the Exchange accordingly. Yours Sincerely,
786 Investments Limited
G-3 BRR Tower, Hassan Ali Street, Off 1.1. Chundrigar, Road, Karachi 74000 Pakistan Tel: +922132603751-54 https://www.786investments.com
786 INVESTMENTS LIMITED
CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION (UN-AUDITED) AS AT 31 MARCH 2026
ASSETS | Notes | Un-Audited 31 March 2026 Rupees | Audited 30 3une 2025 Rupees |
NON-CURRENT ASSETS Property and equipment | 11,894,886 | 13,439,638 | |
Right-of-use asset | 5 | 102,662 | |
Intangible asset | 6 | 311,647 | 415,530 |
Long-term security deposits and receivable | 7 | 586,325 | 586,325 |
CURRENT ASSETS | 12,792,858 | 14,544,155 | |
Trade receivables | 8 | ||
Investments | 9 | ||
Loans and advances | 10 | ||
Prepayments | |||
Advance income tax | |||
Accrued markup | 11 | ||
Bank balances | 12 | ||
333 444,123 | 284,719,357 | ||
TOTALASSETS | 346,236,981 | 299,263,512 | |
EQUITYANDLIABILITIES | |||
Share capital and reserves Authorized share capital |
9,491,591 | 10,472,584 |
318,697,687 | 271,073,496 |
1,021,500 | 636,750 |
1,193,221 | 332,122 |
2,538,147 | |
170,585 | 719,128 |
331,392 | 1,485,277 |
20,000,000 (2025: 20,000,000) Ordinary shares of Rupees 10 each Issued, subscribed and paid-up share capital
00 00 ,0000 t3,0 00 000
Ordinary shares 19,964,501 (30 3une 2025:
14,973,750) of Rupees 10 each Capital reserves
General reserve
Un-appropriated profit | 88,405,938 | 76,391,831 | |
TOTAL EQUITY | 321,681,212 | 271,759,595 | |
LIABILITIES CURRENT LIABILITIES | |||
Accrued and other liabilities | 25,556,822 | ||
Provision for taxation and levy payable- net | 948,353 | ||
Unclaimed dividend | 16 | 998,742 | 998,742 |
Subordinated loan from director Revenue reserve
13 199,645,010
33,630,264
14
149,737,500
33,630,264
12,000,000
24,555,769 27,503,917 TOTAL LIABILITIES
24,555,769
27,503,917
CONTINGENCIES AND COMMITMENTS 17
TOTALEQUITIESANDLIABILITIES
The annexed notes from 1 to 27 form an integral part of these financial statements.
346,236,981
299,263,512
CHIEF EXECUTIVE OFFICER
CHZEF FINANCIAL OFFICER
OZRECTOR
1
786 INVESTIHENTS LII'4ITED
CONDENSED INTERIPI STATEPIENT OF PROFIT OR LOSS (UN-AUDITED) FOR THE NINE MONTHS AND THREE PIONTHS PERIOD ENDED 31 NARCH 2026
e0
(37,535,366) | (28;734,669) | (11,400,904) | (8,866,204) |
(937,413) | (1,650,439) | (135,303) | (422,291) |
NINE-PIONTHS PERIOD ENDED THREE-PIONTHS PERIOD ENDED
31 Iflarch 2026 | 31 march 2025 | 31 I'4arch 2026 | 31 march 2025 | ||||||
Note | Rupees | Rupees | Rupees | Rupees | |||||
Income Remuneration from funds under management - net | 18 | 17,561,669 | 14,286,009 | 5,867,292 | 4,855,308 | ||||
Advisory fee - net | 19 | 577,778 | 833,334 | 300,000 | 277,778 | ||||
Net realized gain on sale of investments | 13,083,519 | 7,080,555 | 156,168 | 304,329 | |||||
Income on debt securities | 2,628,583 | 1,506,849 | 654,697 | 501,370 | |||||
33,851,549 | 23,706,747 | 6,978,157 | 5,938,785 | ||||||
Net unrealized gain/(loss) on revaluation of investments | at | fair | value | ||||||
through profit or loss | 18,244,885 | 17,190,138 | 6,255,750 | 4,685,380 | |||||
52,096,434 | 40,896,885 | 13,233,907 | 10,624,165 | ||||||
Expenses | |||||||||
Administrative and operating expenses | |||||||||
Financial charges | 20 | ||||||||
(38,472,779) | (30,385,108) | (11,536,207) | (9,288,495) | ||||||
Operating profit | 13,623,655 | 10,511,777 | 1,697,700 | 1,335,670 | |||||
Other operating income | 98,762 | 704,549 | 8,424 | 32,668 | |||||
Other operating charges | (240,326) | (193,039) | - | (96,490) | |||||
Profit before levy and income tax | 13,482,091 | 11,023,287 | 1,706,124 | 1,271,848 | |||||
Levy | 21 | (826,079) | |||||||
Profit before income tax | 12,656,012 | 11,023,287 | 1,706,124 | 1,271,848 | |||||
Taxation | 22 | (641,905) | (1,467,813) | (530,692) | |||||
Profit for the period | 12,014,107 | 9,555,474 | 1,175,432 | 1,271,848 | |||||
Earnings per share - basic and diluted | 23 | 0.64 | 0.08 | 0.09 | |||||
The annexed notes from 1 to 27 form an integral part of these financial statements. | |||||||||
786 INVESTMENTS LIMITED
CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME (UNAUDITED) FOR THE NINE MONTHS AND THREE MONTHS PERIOD ENDED 31 MARCH 2026
NINE-MONTHS PERIOD ENDED THREE-MONTHS PERIOD ENDED
31 March
2026
31 march 2025 31 IYlarch 2026 31 Narch 2O25
Rupees
Rupees
Rupees
Rupees
Profit after taxation | 12,014,107 | 9,555,474 | 1,175,432 | 1,271,848 |
OTHER COIHPREHENSIVE INCOME | ||||
Items that way subsequently be reclassified to profit and loss | ||||
Items that will not subsequently be reclassified | ||||
Total comprehensive income for the period | 12,014,107 | 9,555,474 | 1,175,432 | 1,271,848 |
to profit and loss
The annexed notes from 1 to 27 form an integral part of these financial statements.
CHIEF EXECUTIVE OFFICER
DIRECTOR3
786 INVESTMENTS LIMITED
CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY (UN-AUDITED)Issued, | Capital Reserves | Revenue Reserve | ||
subscribed and paid-up share capital | General reserve | Subordinated loan from director | Un-appropriated profit | Total |
9,555,474 | 9,555,474 |
FOR THE NINE MONTHS PERIOD ENDED 31 MARCH 2026
Balance as at 30 3une 2024 | Rupees 149,737,500 | Rupees 33,630,264 | Rupees 12,000,000 | Rupees 40,973,802 | Rupees 236,341,566 |
Total comprehensive income for the period ended 31 December 2024 | |||||
Profit for the period Other comprehensive income for the period | |||||
9,555,474 | 9,555,474 | ||||
Balance as at 31 fi4arch 2025 | 149,737,500 | 33,630,264 | 12,000,000 | 50,529,276 | 245,897,040 |
Balance as at 1 July 2025 | 149,737,500 | 33,630,264 | 12,000,000 | 76,391,831 | 271,759,595 |
Total comprehensive income for the period ended 31 March 2026 | |||||
Issue of Right Shares | |||||
Repayment of Loan | |||||
Profit for the period Other comprehensive income for the period | |||||
49,907,510 | - | (12,000,000) | 12,014,107 | 49,921,617 | |
Balance as at 31 I'1arch 2026 | 199,645,010 | 33,630,264 | - | 88,405,938 | 321,681,212 |
The annexed notes from 1 to 27 form an integral part of these financial statements. |
49,907,510 | 49,907,510 | |||
- | (12,000,000) | (12,000,000) | ||
12,014,107 | 12,014,107 |
CHIEF FINANCIAL OFFICER
DIRECTOR
4
786 INVESTMENTS LIMITED
CONDENSED INTERIM STATEMENT OF CASH FLOWS (UN-AUDITED) FOR THE NINE MONTHS PERIOD ENDED 31 MARCH 2026
(384,750) | (397,500) |
(861,099) | (378,869) |
980,993 | (237,771) |
31 March 2026 | 31 I larch 2025 | ||
Note | Rupees | Rupees | |
Profit before levy and income tax | 13,4B2,091 | 11,023,287 | |
Adjustments for non-cash items: Depreciation on property and equipment | 4 | 2,652,352 | 1,933,220 |
Depreciation on right-of-use assets | 5 | 102,662 | 849,705 |
Amortization on intangible asset | 6 | 103,883 | 103,882 |
Financial charges | 20 | 937,413 | 1,650,439 |
Revaluation Profit on investments at fair value through profit or loss | 20 | (18,244,885) | (17,190, 138) |
Profit earned on savings accounts | (98,762) | (227,308) | |
Income on debt securities | (2,628,583) | (1,506,849) | |
Gain on disposal of property and equipment | 21 | - | (432,797) |
Net realized gain on sale of investments | 19 | (13,083,519) | (7,080,555) |
Net cash used in operating activities before working capital changes | (16,777,348} | (10,877, 114) | |
WORKING CAPITAL CHANGES (Increase) / decrease in current assets: | |||
Loans and advances | |||
Prepayments | |||
Trade receivable | |||
(264,856) | (1,014,140) | ||
Accrued and other liabilities | 611,446 | (2,835,011) | |
Net cash used in operations | (16,430,758) | (14,726,265) | |
Taxes paid | (4,954,484) | (536,571) | |
Finance cost paid | 20 | (3,548,654) | (17,196) |
Net cash used in operating activities | (24,933,896) | (15,280,032) | |
CASH FLOWS FROM INVESTING ACTIVITIES | |||
Units of mutual fund redeemed | |||
Units of mutual fund purchased | |||
Receipt of principal amount of TFCs | |||
Receipt of mark-up on savings accounts | |||
Receipt of mark-up on debt securities | |||
Disposal proceeds on fixed assets | |||
Capital expenditure incurred | 4 | ||
Net cash generated from investing activities | (14,127,499) | 15,425,934 | |
CASH FLOWS FROF4 FINANCING ACTIVITIES Subordinated loan from director repaid | (12,000,000) | ||
Issued Right Shares | 49,907,510 | ||
Net cash used in financing activities | 37,907,510 | ||
Net decrease in cash and cash equivalents | (1,is3,8ss) | 145,902 | |
Cash and cash equivalents at beginning of the year | 1,485,277 | 489,215 | |
Cash and cash equivalents at end of the period | 12 | 331,392 | 635,117 |
The annexed notes from 1 to 27 form an integral part of these financial statements. |
14,500,000 | 129,200,000 |
(43,000,000) | (101,000,000) |
13,326,190 | |
153,911 | 431,298 |
2,000,000 | 2,000,000 |
432,797 | |
(1,107,600} | (15,638, 161) |
CHZEF FZNAMC¥AL OFFICER
OJRE OR