Transmission of Auditors Reviewed Interim Financial Statements for Six Month period ended December 31, 2025

AIIAWA3ATA

TEXTILE AND FINISHING MILLS LTD

MULTAN

SG9 SGS

FINANCIAL STATEMENTS

(AUDITORS' REVIEWED)

For the Six Month Period Ended December 31, 2025

1. Mrs. Nusrat Jamil - Chairperson

2. Mian Muhammad Jamil

3. Mr. Mohammad Alamgir Jamil Khan - Chief Executive Officer

4. Mian Idrees Ahmed Sheikh

5. Mian Tauqir Ahmed Sheikh

6. Mrs. Bushra Tauqir

7. Mrs. Misbah Idrees Sheikh

8. Mr. Abdul Rehman Qureshi

9. Mr. Nazir Ahmad Khan

10. Mr. Muhammad Ashraf Khan Durrani

11. Mr. Imran Hussain

Mr. Nazir Ahmad Khan (Independent Director)- Chairman Mr. Abdul Rehman Qureshi (Independent Director)- Member Mrs. Nusrat Jamil (Non-Executive Director)- Member

Sohail Nadeem

Muhammad Ismail

Ch. Javed Akhtar

M/s Habib Bank Limited M/s Bank AL Habib Limited

M/s Habib Metropolitan Bank Limited M/s United Bank Limited

M/s Samba Bank Limited

Allawasaya Square, Mumtazabad Industrial Area, Vehari Road, Multan, Pakistan. Ph: (061)4233624-26

E-Mail: atm@allawasaya.com

M/s Hameed Majeed Associates (Pvt.) Limited,

H.M. House, 7- Bank Square, Lahore.

Ph: (042)37235081-82

E-Mail: shares@hmaconsultants.com.

On beha lf of the Boa rd of Directors of your Compa ny, it is our privilege to present before you the Auditors' Reviewed Financial Sta tements of your Compa ny for the Six Month period ended December 31, 2025.

The overa ll bus ines s rema ined cha lleng ing during the period under report. The ma rket rema ined depres s ed due to the ong oing economic reces s ion which ha d its toll on the Textile Indus try.

The Interna tiona l Textile Ma rket is a ls o experiencing unprecedent cha lleng es , further exa cerba ting the s itua tion. As a res ult the performa nce of your compa ny a ls o a ffected due to thes e unfa voura ble conditions a nd circums ta nces , res ulting in low ma rg ins for your compa ny.

Your Directors a re a cting proa ctively a nd endea voring ha rd to a chieve bes t pos s ible res ults but the pres ent s ubdued economic conditions a nd hig h cos t of inputs pos e s ig nifica nt cha lleng es . The ma na g ement is ma king bes t efforts to further reduce the cos t of energ y by ins ta lling a dditiona l 700 KW of s ola r to bring the tota l ca pa c ity to 5 MW, INSHA ALLAH a nd ma ke the opera tions profita ble.

Alha mdolilla h, during the s ix month period under review, there wa s s ubs ta ntia l g rowth in s a les fig ures a mounting to Rs .2,642 ,324,795 /- a s compa red to Rs . 1,644,283,686 /- for the s a me period la s t yea r. The g ros s profit for the period wa s Rs . 147,981,896 /- a s compa red to Rs . 23,372,171 /-la s t yea r. Cons idering the g a in on dis pos a l of la nd a nd the net Profit a fter providing for ta x a mounted to Rs . 4,138,453 /- for the Six Month period ended December 31, 2025 a s compa red to net los s of ( Rs .158,877,302 /-) for the s a me period la s t yea r.

The Company' s management is striving ha rd to cope with the current s cena rio of uncerta inty a nd comm itted to na vig a te throug h thes e cha lleng ing times . The s teps ta ken by the ma na g ement will yield its benefits a nd the res ults for the rema ining period of fina ncia l yea r will be much better, INSHA ALLAH.

Sd/- Sd/-

Moha mma d Ala mgir Ja mil Kha n Mia n Idrees Ahmed Sheikh

Place: Multan

Da ted: 26.02.2026

We have reviewed the accompanying condensed interim statement of financial position of Allawasaya Textile and Finishing Mills Limited as at December 31, 2025 and the related condensed interim statement of profit or loss, condensed interim statement of comprehensive income, condensed interim statement of changes in equity, condensed interim statement of cash flows, and notes to the financial statements for the six-month period then ended (here-in-after referred to as the "interim financial statements"). Management is responsible for the preparation and presentation of this interim financial statements in accordance with accounting and reporting standards as applicable in Pakistan for interim financial reporting. Our responsibility is to express a conclusion on these financial statements based on our review.

We conducted our review in accordance with International Standard on Review Engagements 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity". A review of interim financial statements consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements is not prepared, in all material respects, in accordance with the accounting and reporting standards as applicable in Pakistan for interim financial reporting.

Pursuant to the requirement of Section 237 (1) (b) of the Companies Act, 2017, only cumulative figures for the half year, presented in the second quarter accounts are subject to a limited scope review by the statutory auditors of the company. Accordingly, the figures of the condensed interim statement of profit and loss and condensed interim statement of comprehensive income for the three months period ended December 31, 2025 have not been reviewed by us.

The engagement partner on the review resulting in this independent auditor's review report is Muhammad Sufyan.

YOUSUF ADIL

Chartered Accountants

Lahore

Dated: 27-02-2026

UDIN Number: RR2025101805MdpIa20D

https://www.aIIawasaya.com

Allawas aya Square, Mumtazab ad Industrial Area, Vehari Road, Multan, Pakistan.

Phone: (061 ) 4233624-26

Website: https://www.aIIawasaya.com E-mail: atm @allawasaya.com