AIL/PSX/25-26/Q1/FIN
The General Manager
Pakistan Stock Exchange Limited
Stock Exchange Building, Stock Exchange Road Karachi.
FINANCIAL RESULTS FOR THE YEAR ENDED 3UNE 30, 2025
STANDALONE AND CONSOLIDATED
Dear Sir,
INDUSTRIES LIMITED
An IATF Approved, ISO/TS 16949 Certified Company
August 28, 2025
We are pleased to inform you that the Board of Directors of the Company in their meeting held on August 28, 2025 at 12:00 p.m. at Karachi has recommended the following:
CASH DIVIDEND:
Final dividend of Rs. 1.75 per share i.e., 35%.
BONUS ISSUE:
NIL
RIGHT SHARES:
NIL
ANNUAL GENERAL MEETING
The Annual General fleeting of the Company will be held on October 20, 2025 at 11:30 a.m. at the Institute of Chartered Accountants of Pakistan Auditorium, Clifton, Karachi as well as online via video/audio link.
The above entitlement will be paid to the shareholders whose names will appear in the Register of Members on October 13, 2025.
The share transfer books of the Company will remain closed from October 14, 2025 to October 20, 2025 (both days inclusive). Transfers received at the Company's Share Registrar, "N/s. FANCO Share Registration Services (Pvt.) Limited, 8-F, Next to Hotel Faran, Nursery, Block-6, P.E.C.H.S., Shahrah-e-Faisal, Karachi. Tel: 34380101-5, 34384621-3, at the close of business on October 13, 2025 will be treated in time for the purpose of above entitlement to the transferees.
The Annual Report of the Company will be transmitted through PUCARS at least 21 days before holding of Annual General fleeting. The Financial Statements of the Company will also be placed on the Company's website i.e. https://http://www.agriauto.com.pk.
Yours sincerely,
For Agriauto Industries Limited
Head Office :
Sth. Floor, House of Habib, 3 JCHS, Block-7/8, Main Shara-e-Faisal, Karachi.
Tel : 92-21-34541540, 34541543
PABX : 34312030, Fax : 92-21-34549284
Factory :
Hub Chowki, Distt. Lasbella, Balochistan.
Tel
: (92-0853) 364326, 363559
Fax : (92-0853) 363631
E-mail : info@agriauto.com.pk
Shaharyai Bf han Company Secretary
CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT JUNE 3d, 2025
Note 2025 2024
ASSETS | ||||
Non-Current Assets | ||||
Property, plant and equipment | 4 | 3,643,907 | 4,018,436 | |
Right-of-use assets | 5 | 7,570 | 2,376 | |
Intangible assets | 6 | 19,728 | 33,615 | |
Long-term deposits | 7 | 19,318 | 19,675 | |
Oeferred taxation - net | 8 | 158,3o6 | 84,232 | |
3,849,470 | 4,158,334 | |||
Current Assets | ||||
Stores, spares and loose tools | 9 | 156,881 | 159,237 | |
Stock-in-trade | JO | 3,264,505 | 2,157,304 | |
Trade debts - unsecured | 11 | 1,289,047 | 1,148,235 | |
Advances, deposits, prepayments and other recelvables | 12 | 424,122 | 385,433 | |
Short-term investments | 13 | 75,347 | 77,056 | |
Taxation - net | 407,903 | 328 572 | ||
Sales tax recelvahle | 9,221 | |||
Cash and bank balances | 14 | 178,071 | 171,098 | |
5,805,097 | 4,426,935 | |||
TOTALASSETS | 9,654,576 | 8,585,269 | ||
-- -- ---
EQUITY AUD LIABILITIES
Share Capital and Reserves Authorised capital
40,000,000 (2024: 40,000,OOO)ordinary shares of Rs. 5/- each
Issued, subscribed and paid-up capital Reserves
Non-Current Liabilities Lease iiaoiiities
200,000 20O.0O0
15 180,000 180,000
5,872,567 5,634,243 6,052,567 5,814,243
Long-term financings - secured Deferred income
Current Liabilities
Trade and other payables
Current maturity of lease liabilities Current maturity of long-term financings Current maturity of deferred income Sales tax payable - net
Warranty obligations Unpaid dividend Unclaimed dividend
Short-term finances - secured
17 329,351
18 20,033
354,320
19 2,124,416
lb ¿,4/6
17 143,540
18 4,894
20 130,730
21
21 33,701
22 806,932
503,350
24,927
530,183
1,520,611
a74 89,314
4,502
684
126,762
3,819
30,113
464,064
CONTINGENCIES AND COMMITMENTS TOTAL EQUITY AND LIABILITIES
3,247,689 2,240,843
23
9,654,576 g,585,269
Director
duyt
Chief Executive
e
Chief Financial Officer
The annexed notes from 1 to 40 form an integral part of these consoI"dated financial statements.
CONSOLIDATED STATEMENT OF PROFIT OR LOSS FQR THE YEAR ENDED JUNE 30, 2025
Note 2025 2g24
---------- (Rupees In '000) ---------
Turnover - net | 24 | 11,863,435 | 8,534,184 | ||||
Cost of sales | 25 | (10,635,336) | (8,145,664) | ||||
Gross profit | 1,228,099 | 388,520 | |||||
Distribution and marketing expenses | 26 | (218,293) | (139,875) | ||||
Administrative expenses | 27 | (442,338) | (389,991) | ||||
(660,631) | (529,866) | ||||||
Operating profit / (loss) | 567,468 | (141,246) | |||||
Other expenses | 28 | (91,179) | (13,755) | ||||
Other income | 29 | 87,g47 | 48,163 | ||||
Finance costs | 30 | (210,218) | (207,722) | ||||
(213,550) | (173,314) | ||||||
Proflt / (loss) before levles and income tax | 353,918 | (314,660) | |||||
Levies (minimum tax and final tax) | 31 | (147,682) | (106,551) | ||||
Profit / (loss) before income tax | 206,236 | (421,211) | |||||
Taxation | 32 | J2,088 | 73,700 | ||||
Profit / {loss) after taxation | 238,324 | (347,502) |
(Rupees)
Warnino / (loss} her share - basic and diluted 33 6.62 (9.65)
The annexed notes from 1 to 49 form an integral part of these consolidated financial statements,
Directorfi.
Karachi
Ghie Financial Officer
2025 2024
---------- (Rupees in '000) ----------
Profit / (loss) after taxation for the year Other comprehensive income / (lass)
Total comprehensive income / (loss) for the year
238,324
238,324
(347,502)
(347,502)
The annexed notes from 1 to 49 form an integral part of these consolidated financial statements.
Director
Chief Executive
Ghie('Financial Officer
Issued, | Reserves | ||||
Capital | Revenue eserves | ||||
subscribed | reserve | ||||
and paid-up capital | reserves | ||||
Share premium (note 15.2) | General (note 16.3) | lJnappropri- ated profit | |||
Balance as at July 1, 2023
Total comprehensive loss for the year ended June 30, 2024
Loss after taxation for the year
Other comprehensive income / (loss) for the year
Balance as at June 30, Z024
Total comprehensive Income for tLie year ended June 30, 2025
Profit after taxation for the year Other comprehensive income / (loss)
for the year
Balance as at June 30, 2025
180,000 12,538 3,165,000 2,804,147 5,981,745 6,161,745
(347,502) | (347,502) | (34Y,502) |
(347,502) (347,502) (347,502)
180,000 12,598 3,165,000 2,456,645 5,C34,243 5,814,243
238,324 | 238,324 | 238,324 |
238,324 | 238,324 | 238,324 | ||
180,000 | 12,598 | 3,165,000 " 2,694,969 | 5,872,567 | 6,052,567 |
The annexed notes from 1 to 49 form an integral part of these cons idated financial statements.
Director
ChiefExecutive Chief Financial Officer
CASH FLOWS FROM OPERATING ACTIVITIES
Note 2025 2024
--- ----- (Rupees in '000) ----------
Cash generated from operations Long-term deposits paid
Finance costs paid
Levies and income tax paid Warranty claims paid Royalties paid
Short-term finance obtained during the year Net cash generated from operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
Fixed capita( expenditure
Proceeds from disposal of operating fixed assets Purchase of intangible asset
Profit received on short-term investments - term deposit receipts Profit received on deposit accounts
Net cash used in investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Unclaimed dividends paid Lease rentals paid
Long-term financings repaid during the year Net cash used in financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at the baginning of the year
34 515,110
(243)
(224,566)
(269,049)
{8,074)
(44,554)
23,272
(8,104)
(232,448)
21,726
(450)
9,479
2,607
(200,086)
(231)
(4,564)
(103,867)
(106,662)
(316,852)
(76,708)
652,926
(2,200)
(104,445)
(176,341)
(10,305)
(67,239)
210,051
412,447
(341,757)
31,434
12,487
5,760
(292,076)
(482)
(3,447)
(154,165)
(158,094)
(37,723)
(38,985)
Cash and cash equivalents at the end of the year
Chief Executive
Chiet Financial Officer
The annexed notes from 1 to 49 form an integral part of these consolidated financial statements,
AS AT JUNE 30, 2025
Note | 2025 | 2024 | ||
--------- (Rupees in '000) ---------- | ||||
ASSETS | ||||
Non-Current Assets | ||||
Property, plant and equipment | 4 | 1,695,011 | 1,789,153 | |
Right-of-use assets | 5 | 7,J70 | 2,376 | |
Intangible assets | 6 | 19,728 | 33,615 | |
Long-term Investment | 7 | 1,144,006 | 1,144,006 | |
Long-term deposits | 8 | 11,265 | 11,022 | |
Deferred taxation - net | 9 | 187,390 | 149,398 | |
3,064,970 | 3,129,J70 | |||
Current Assets | ||||
Stores, spares and loose tools | 10 | 127,056 | 119,939 | |
Stock-in-trade | 11 | 2,158,766 | 1,518,452 | |
Trade debts - unsecured | 12 | 894,907 | 803,121 | |
Advances, deposits, prepayments and other receivables | 13 | 3C5,808 | 294,652 | |
Short-term investments | 14 | 38,282 | 39,526 | |
Sales tax receivable | 7,906 | |||
Taxation - net | 398,654 | 344,690 | ||
Cash and bank balances | 15 | 39,785 | 131,038 | |
4,031,164 | 3,251,418 | |||
TOTALASSETS | 7,096,134 | G,380,988 | ||
EQUITY AND LIABILITIES
Share Capital and Reserves Authorised capital
40,000,000 (2024: 40,000,000) ordinary shares of Rs. 5/- each
Issued, subscribed and paid-up capital Reserves
Non-Current Liabilities
200,000 200,000
46 180,000 180,000
4,120,181 4,021,206 4,300,1B1 4,201,206
Lease liabilities
Long-term financings - secureri Deferred income
Current Liabilities Trade and other payables
current maturity of iease llabiiiiies Current maturity of long-term financing Current maturity of deferred income Sales tax payable
Warranty obligations Unpald dividend Unclaimed dividend
Short-term finances - secured
17 4,036
19 12,948
237,329
20 1,499,252
17 3,476
18 87,000
19 2,251
-
21 130,730
22 -
22 33,701
23 802,214
1,906
zs4,ñ:«
15,199
311,523
1,234,528
574
83,b"15
2,259
45,186
126,762
3,B19
30,113
341,403
CONTINCENCIES AND COMMITMENTS
TOTAL EQUITY ANO L(ABILITIES2,558,624 1,gs8,259
24
7,096,134 6,380,988
The annexed notes from 1 to 50 form an integral part of these un onsolidated financial statements,
Director
Chief Executive
Chief inancial OfficerKarachi
Note 2025 2024
---------- (Rupees in '000) ----------
Turnover - net | 25 | 7,762,170 | 5,927,227 | |
Cost of sales | 26 | (7,404,776) | (5,719,402) | |
Gross profit | "" | "3s7,394 | 207,825 | |
Distribution and marketing expenses | 27 | (172,584) | (129,330) | |
AdMihlslrative expenses | 28 | (318,367) | (261,250 | |
(490,951)" | (390,580) | |||
Operating loss | (133,557) | (182,755) | ||
Other expenses | 25 | (35,655) | (3,356) | |
Other Income | 30 | 420,398 | 32,543 | |
Finance costs | 31 | (153,815) | (113,590) | |
230,928 | (84,403) | |||
Profit I (loss) before levies and Income tax | 97,371 | (267,158) | ||
Levies (minimum tax and final tax) | 32 | (96,416) | (74,050) | |
Profit / (loss) before income tax Taxatlon
Profit I (loss) after taxation for the year
955
33 98,020
98,975
(341,208)
65,490
(275,718)
----------- (Rupees) ---------
Earning / (loss) per share - basic and diluted
34 2,75
(7.66)
The annexed notes front 1 to 50 form an integral part of these unconsolidated financial statements.
DirectorChief Executive
inancial Officer
2025 2024
---------- (Rupees in '000) ----------
Profit (loss) after taxation for the year | 98,975 | (275,718) | |
Other comprehensive income / (loss) | |||
Total comprehensive income I (loss) for the year | 98,975 | (275,718) | |
The annexed notes from 1 to 50 form an integral part of these unconsolidated financial statements. |
Chie Financial Officer
Director Chief Executive
Balance as at July 1, 2023
Total comprehensive loss for th e year ended June 30, 2024
Loss after taxation for the year
Other comprehensive income / (loss) for the year
Balance as at June 30, 2024
Total comprehensive Income for the year
endec/ June 30, 2025
98,975 | 98,975 | 98,975 | ||||
98,975 | 98,975 | 98,975 | ||||
180,000 | 12,598 | " 4,265,000 | (157,417) | 4,120,181 | 4,300,181 |
Profit after taxation for the year Other comprehensive income / (loss)
for the year
Balance as at June 30, 2025
•••••••••••••••• - • - • . • • • •.» (Rttqggi; jn 'gbb) ............•................ .. ... ..............
issued, «bxJb d zndpWd-up capb| | Reserved Capt Revenue reserves resewe Total Share General Unappfo. reserves premum (note 16,3) priated profit (note1R2) I {loss) | Total equity |
(275,718) | (275,718) | (275,718) |
180,000 12,598 4,265,000 10.326 4,296,924 4,476,924
(275,718) (275,718) (275,718)
180,000 12,598 " 4,265,000 (25G,392) 4,021,206 4,201,206
The annexed notes from 1 to 50 form an integral part of these uncon olidated financial statements.
Director
AGRIAUTO INDUSTRIES LIMITED UNCONSOLIDATEO STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2025
CASH FLOWS FROM OPERATING ACTIVITIES
Cash (used in) / generated from operations Long-term deposits pald
Finance costs paid
Levies and income tax paid Warranty claims paid Royalty paid
Short-term finance obtained during the year
Net cash (used in) / generated from operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
Note 2025 2024
- - -- (Rupees In '000) ----------
35 (342,245) 205,451
(243) (2,000)
(160,988) (116,883)
(153,575) (101,243)
21.1 (8,074) (10,305)
20.4 (28,089) (38,205)
119,962 113,361 (573,252) 50,176
Fixed capital expenditure
Proceeds from disposal of operating fixed assets Purchase of intangible asset
Profit received on short-term Investments - term deposit receipts Profit received on deposit accounts
Dividend received from subsidiary company
Net cash generated / (used in) investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Unclaimed dividends paid Lease payments
Long-term financing repaid during the year Net cash used in financing activities
Net decrease in cash and cash equivaients
Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year
(161,699) 17,E78
(450)
5,128
945
30 343,202
20 .,g04
36
(231)
(4,564)
(59,201)
(s3,9g6)
(422,444)
(94,684)
37 (527,128)
(174,882) 2^.,700
6,625
3,663
{139,894)
(482)
(3,447)
(88,414)
(92,343)
(182,061)
87,377
(94,684)
The annexed notes from 1 to 50 form an integral part of these unconsolidated financial statements.
Chief Fi ancial Officer
Chief Executive