(Pakistan) limited
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uawh Isle, 2026
The General Manager
Pakistan Stock Exchange Limited Stock Exchange Building
Stock Exchange Road
Subiect: Financial Results for vaar ended December 31st, 2025 Dear Sir,
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We have to inform you that the Board of Directors of our Company in their meeting held
on Monday, March 16th, 2026, at 11:45 a.m. at Karachi recommended the following:
CASH DIVIDEND
A Final Cash Dividend for the year ended December 31st, 2025, at Rs. 40 per share
(i.e. 4o0•4).
The financial results of the Company are ae follows:-
(Runeee 000'el
Sales net | 75,397,732 | 66,177,197 | |
Cost of sales | (46,945,568) | (46,439,469) | |
26,452,163 | 18,737,706 | ||
Selling and distribution expenses | (11,065,579) | (8,302,303) | |
Administrative expenses | (1,363,604) | (1,169,133) | |
Other charges | (1,667,644) | (838,361) | |
Other income | 1,159,660 | 723,242 | |
(12,876,847) | (10,586,575) | ||
13,575,216 | 9,15t,133 | ||
Finance costs | (75,659) | (23,614) | |
Profit before minimum tax diffemtial, final taxes and income tax | 13,498,557 | 9,127,519 | |
Minimum tax differential | - | (105,530) | |
Profit before income tax | 13,499,557 | 9,021,969 | |
Income tax Profit for the year | ( 5,533,0571 7,966_500 | ( 3,767,7b6) _ 5,234,233_ |
(Rupees)
Earnings per share - basic/diluted
61.37
53.46
The Annual General Meeting of the Company will be held on Thursday, April 23rd, 2026, at 11:00 a.m at ICAP Auditorium, Chartered Accountants Avenue, Clifton, Karachi.
The abov• entitlement will be paid to the Shareholders whoee names will appear in the R•glctar of Mombera on Wedn•aday. April 15th, 2026.
-2-
The Share Transfer Books of Oie Company will be cloaed horn Thursday, April 16th, 2026 to Thursday, Aprtl 23rd, 3026 (both days IncluaNe). Tranafbts received by our RegistrarFAMCO Share Registration services (Pvt) Llmlted, 8-F, next to Hotel Faran, Nursery, Block-6
P.E.C.H.3 Shahrah-e-Faisal, Karachi at the close of business on Wednesday, April 16tfi, 2026 will be treated In time for the purpose of payment of dividend to the transferees.The Annual Report of the Company will be transmitted through PUCARS aheaet 21 days before holding of Annual General Meeting.
ABBO IORIES (PAKISTAN) LIMITED
GYED ANIS A ED CHIEF EXECUTIVE & MANAGING DIRECTOR
ABBOTT LABORATORIES (PAKISTAN) LIMITED STATEMENT OF FINANCIAL POSITION
AS AT DECEMBER 31, 2025
2025 2024 2025 2024
Note
…….… (Rupees '000) ……….
Note
……... (Rupees '000) ………
EQUITY AND LIABILITIES ASSETS
SHARE CAPITAL AND RESERVES
NON-CURRENT ASSETS
Authorised capital | 3 | 2,000,000 | 2,000,000 | Property, plant and equipment | 11 | 15,635,851 | 14,252,797 | ||
Issued, subscribed and | Intangible assets | 12 | 831 | 1,250 | |||||
paid-up capital | 4 | 979,003 | 979,003 | Long-term loans and advances | 13 | 141,175 | 114,226 | ||
Reserves - capital | 2,073,901 | 1,750,481 | Long-term deposits | 32,628 | 7,513 | ||||
- revenue | 28,572,553 | 20,995,152 | Long-term prepayments | 12,395 | 13,710 | ||||
Total equity | 31,625,457 | 23,724,636 | Total non-current assets | 15,822,880 | 14,389,496 | ||||
NON-CURRENT LIABILITIES | CURRENT ASSETS | ||||||||
Deferred taxation - net | 5 | 989,965 | 1,052,587 | Stores and spares | 14 | 669,690 | 529,619 | ||
Staff retirement benefits | 6 | 494,943 | 1,184,179 | Stock-in-trade | 15 | 12,447,838 | 10,694,515 | ||
Lease liabilities | 7 | 329,677 | 29,545 | Trade debts | 16 | 2,820,530 | 2,982,679 | ||
Total non-current liabilities | 1,814,585 | 2,266,311 | Loans and advances | 17 | 399,086 | 938,021 | |||
Trade deposits and | |||||||||
CURRENT LIABILITIES | short-term prepayments | 18 | 313,552 | 283,813 | |||||
Trade and other payables | 8 | 12,198,722 | 10,951,662 | Other receivables | 19 | 1,005,069 | 1,182,530 | ||
Unclaimed dividends | 71,155 | 63,715 | Taxation - net | - | 468,136 | ||||
Taxation - net | 246,958 | - | Cash and cash equivalents | 20 | 13,337,551 | 6,182,349 | |||
Current portion of | Total current assets | 30,993,316 | 23,261,662 |
lease liabilities 7 | 158,301 22,683 | |||
Provisions | 9 | 701,018 | 622,151 | |
Total current liabilities | 13,376,154 | 11,660,211 | ||
CONTINGENCIES AND COMMITMENTS | 10 | |||
TOTAL EQUITY AND LIABILITIES 46,816,196 37,651,158 TOTAL ASSETS 46,816,196 37,651,158
The annexed notes 1 to 43 form an integral part of these financial statements.
Chief Executive Officer Director Chief Financial Officer
ABBOTT LABORATORIES (PAKISTAN) LIMITED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED DECEMBER 31, 2025
Reserves | ||||||
Issued, | ||||||
Capital reserves | Revenue reserves | |||||
subscribed and paid-up capital | Total | Total equity | ||||
Reserve arising on merger | Share based compensation reserve | General reserve | Un-appropriated profit | |||
-------------------------------------------------------------- (Rupees '000) --------------------------------------------------------------
Balance as at January 01, 2024 | 979,003 | 46,097 | 1,391,065 | 5,338,422 | 10,482,759 | 17,258,343 | 18,237,346 |
Employee benefit cost under IFRS 2 - 'Share-based payments' | - | - | 313,319 | - | - | 313,319 | 313,319 |
Total comprehensive income for the year ended December 31, 2024 | |||||||
Profit for the year | - | - | - | - | 5,234,233 | 5,234,233 | 5,234,233 |
Other comprehensive loss for the year - net of tax | - | - | - | - | (60,262) | (60,262) | (60,262) |
Total comprehensive income for the year | - | - | - | - | 5,173,971 | 5,173,971 | 5,173,971 |
Balance as at December 31, 2024 | 979,003 | 46,097 | 1,704,384 | 5,338,422 | 15,656,730 | 22,745,633 | 23,724,636 |
Balance as at January 01, 2025 | 979,003 | 46,097 | 1,704,384 | 5,338,422 | 15,656,730 | 22,745,633 | 23,724,636 |
Final dividend for the year ended December 31, 2024 @ Rs 10.0 per share | (979,003) | (979,003) | (979,003) | ||||
Employee benefit cost under IFRS 2 - 'Share-based payments' | - | - | 323,420 | - | - | 323,420 | 323,420 |
Total comprehensive income for the year ended December 31, 2025 | |||||||
Profit for the year | - | - | - | - | 7,966,500 | 7,966,500 | 7,966,500 |
Other comprehensive income for the year - net of tax | - | - | - | - | 589,904 | 589,904 | 589,904 |
Total comprehensive income for the year | - | - | - | - | 8,556,404 | 8,556,404 | 8,556,404 |
Balance as at December 31, 2025 | 979,003 | 46,097 | 2,027,804 | 5,338,422 | 23,234,131 | 30,646,454 | 31,625,457 |
The annexed notes 1 to 43 form an integral part of these financial statements
Chief Executive Officer Director Chief Financial Officer
ABBOTT LABORATORIES (PAKISTAN) LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2025 Note 2025 2024 …………. (Rupees '000) ………….CASH FLOWS FROM OPERATING ACTIVITIES | ||||
Cash generated from operations | 30 | 16,074,607 | 8,356,459 | |
Income tax paid | (5,019,980) | (3,325,706) | ||
Minimum tax differential paid | - | (105,530) | ||
Long-term loans and advances | (26,949) | (18,803) | ||
Long term deposits | (25,115) | - | ||
Long-term prepayments | 1,315 | (10,283) | ||
Contributions to staff retirement benefit funds | 6.7 | (342,438) | (300,648) | |
Net movement in provisions | 78,867 | 78,574 | ||
Net cash generated from operating activities | 10,740,307 | 4,674,063 | ||
CASH FLOWS FROM INVESTING ACTIVITIES | ||||
Additions to property, plant and equipment | (3,299,028) | (3,022,082) | ||
Sale proceeds from disposal of operating fixed assets | 11.5 | 280,189 | 181,547 | |
Interest income on Term Deposit Receipts and saving accounts | 535,097 | 472,177 | ||
Net cash used in investing activities | (2,483,742) | (2,368,358) | ||
CASH FLOWS FROM FINANCING ACTIVITIES | ||||
Bank charges paid | (9,201) | (11,875) | ||
Interest portion of lease liabilities paid | 7.1 | (66,458) | (11,739) | |
Principal portion of lease liabilities paid | (54,141) | (105,990) | ||
Dividends paid | 31 | (971,563) | (1,030,464) | |
Net cash used in financing activities | (1,101,363) | (1,160,068) | ||
Net increase in cash and cash equivalents | 7,155,202 | 1,145,637 | ||
Cash and cash equivalents at the beginning of the year | 6,182,349 | 5,036,712 | ||
Cash and cash equivalents at the end of the year | 20 | 13,337,551 | 6,182,349 | |
The annexed notes 1 to 43 form an integral part of these financial statements.
Chief Executive Officer Director Chief Financial Officer