Financial Results for the year Ended 30-06-2025

September 01, 2025

The General Manager

Pakistan Stock Exchange Limited Stock Exchange Building Stock Exchange Road

Karachi:

ALTERN ENERGY LIMITED

Descon Headquarters:

18-km, Ferozepur Road, Lahore.

Tel: +92-42-3599 0034, Fax: +92-42-3540 1938-39

Subject: Financial Results For The Year Ended 30-06-2025

Dear Sir,

We have to inform you that the Board of Directors Altem Energy Limited in their meeting

held on Monday, September 01 2025, at 12:00 pm has recommended the following:

BONUS SHARES- NIL

RIGHT SHARES- NIL

The approved Unconsolidated and Consolidated financial results of the Company are enclosed herewith as at Annexure "A" and "Annexure B"

Following Statements are attached as: Annexure-A (Unconsolidated)

I. Standalone Statements of Financial Position

1. Standalone Statements of Profit and Loss

2. Standalone Statement of Changes in Equity

3. Standalone Statements of Cash Flows

Annexure-B (Consolidated)

1. Consolidated Statements of Financial Position

2. Consolidated Statements of Profit and Loss

3. Consolidated Statement of Changes in Equity

4. Consolidated Statements of Cash Flows

The Annual General Meeting of the Company will be held on 27-10-2025 at 10.00AM at Descon Headquarters,18-km, Ferozepur Road Lahore.

The Share Transfer Books of the Company will be closed from 21-10-2025 to 27-10-2025 (both days inclusive). Transfers received at the Corplink (Pvt) Limited at l-K, Commercial Model Town Lahore by the close of business on 20-10-2025 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 Meeting.

Thanking you

Yours faithfully,

For Altern Energy Limited

(SA ALI)

ANY SECRETARY

Plant: 5 km Kohat Road, Fateh Jang, District Attock, Tel: +92-57-22l0700-2 Fax: +92-57-2210701 Website: https://www.a1ternenergypk.com E-mail: info@alternenergypk.com

UNCONSOLIDATED STATEMENT OF FINANCIAL POSITION

ASSETS

NON-CURRENT ASSETS

Property, plant and equipment liitangible assets

Long term investment

Long term security deposits

> >5 > *4

(Rupees in thousand)

33>›33

1o6

3›2O4›51O

175

CURRENT ASSETS

Stores and spares Trade debts - secured

Advances, prepayments and other receivables Short term investments

Banlt balance

TOTAL ASSETS

EQUITY AND LIABILITIES

SI-tARE CAPITAL AND RESERVES

Authorized share capital

4OO, OOO,OOO (2024: 4OO, OOO,OOO)

3›537›**9

39›79*

3›9*9

67 ›3

145›34*

939›36i

4›476,49

3›557›339

39. 9*

›533

83, 41

i87›8z/

lO•38i

329,67

3› 7›O 9

ordinary shares of Rs. io each 4›OOO,OOO

Issued, subscribed and paid up share capital

363.38o, OOO (2024: 363,38o,ooo)

ordinary shares of Rs. io each

Capital reserve: Share premium

Revenue reserve: Un-appropriated profit

Employee benefit obligations

CURRENT LIABILITIES

Trade and other payables Dividend payable Unclaimed dividends Provision for taxation

3,633,8oo

41,66o

l9*,oo*

3,867›46z

* ›7 3

3.633.8oo

41,66o

73›@28

3›749›*88

9•554

128,i67

TOTAL EQUITY AND LIABILITIES

CONTINGENCIES AND COMMITMENTS

4›476,49 _ 3_.887›OO

ALTERN ENERGY LIMITED UNCONSOLIDATED STATEMENT OF PROFIT OR LOSS FOR THE YEAR ENDED JUNE 3o, z *s

* *5 * *4

(Rupees in Hiousand)

Other expenses

Finance cost

(*›54 )

(4›112)

(7›577)

ALTERI'f ENERGY LIMITED

UNCONSOLIDATED STATEMENT OF CHANGES fN EQUITY FOR THE YEAR ENDED JUNE go, e•=s

Capital

Revexxtze reserve

reserve Share Share Un-appropriated

capital premium profit

(Rupees in thousand)

Balance aa on July o , eoea

Profit for the year

Other comprehensive income for the year Total comprehensive income for the year

Transactions with owners, in their capacity

- as owners,recognized direcHy in eqiii "

1st interim cash dividend for the year ending June 3o,

4tli interim cash dividend for the year ending June s . > >4 o Rs. i.5o per ordinary share

Balance as on June 3o, a *4

Profit for the year

Other comprehensive income for the year Total comprehensive income for the year

Trazssactsoxss witb owners, in their capacity as owners, recognized dñ ecMy ixz eqzttty:

1st interim cash dividend for the year ending June 3o, zoos o - s go per ordinary share

and interim cash dividend for the year ending June

3 . • •s o s-7o per ordinary share

. 33,8oo

4+•66o

41,66o

* *›597 3›937› 57

4•336,312

4›336,3*>

4›336•3+* 4›336,312

(s45• 7 ) (545› 7 )

73,8 8 3›749• 88

5›786,QO2

5.78h,9on

5•786,9 > 5.786,goa

(>•*43›94>l (>.*43›94>)

Balance as on June 3o, zoe5 4•,66o

ALTERN ENERGY LIMITED UNCONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 3 › * *5

CASH FLOWS FROM OPERATING ACTIVITIES

> *5 * >4

(Rupees in thousand)

Cash used in operations

Finance costs paid

Income tax and final tax paid Employee benefit obligations paid

Net cash outflow from operating activities CASH FLOWS FROM INVESTING ACTIVITIES

Payment for property, plant & equipment and intangible assets Profit received on short term investments

Proceeds from disposal of fixed assets

Dividend received from PMUL (wholly oumed subsidiary) Profit received on bank deposits

Net cash inflow from investing activities CASH FLOWS FROM FINANCING ACTIVITIES

(**7›3G3)

(4Jb)

(2 ,gO4)

(*› 76)

f*9› 9*)

(1 ›455)

(1,8 7)

9 › 9*

*7

5› 4›*53

71

5›9 ›799

(55,1O8)

(7›5 7)

(*4.538)

4›39O,179

17,l6o

(79,646)

4•495›33*

Dividends paid

Net cash outflow from financing activities

Net increase / (decrease) in cash and cash equivalents Cash and cash equivalents at beginning of the period Cash and cash equivalents at the end of the period

(s 86 9 7) (4 434 5

(5,i86,9 7) (4›434›9>5)

617.437 (i9,23Q)

*9 ›* 4 217›443

>.5› 4* 1Q8,2 4

7'

ALTERN ENERGY LIMITED AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT JUNE 3 › > *5

ASSETS

NON-CURRENT ASSETS

i,988

-

Proper , plant and eq iipmen*

Intangible asset,s

Long term security deposits

Long term loan to employees - secured

CURRENT ASSETS

73*,184

39›79>

Store, spares and loose tools Irn°entoiy of fuel oil

Trade debts - secured

Loans, advances, prepayiiients and other receivables Short term investments

Bank balance

* *5 * *4

(Rupees in thousand)

339›* 4 1O›49O›753

EQUITY AND LIABILITIES

Si3ARE CAri rw .mD RESERVES

A thorized shore capita.1

4oo,ooo,ooo (an- : Joc,ooo,ouo)

ordinary s::ares of P.•. in each

Issued, subscribe‹l an:1 paid up share cauitol

363.3 O,OOO (2024: ^•3.38cu,ooo)

ordinaq shares of Rs io each

Capital resein e: Share premium

Revenue reseo•e: Un-appropriated profits Attributable to owmers of the Parent Corrlpany

Non-controlling interests Total equi/•

NON-CURRENT LIAJ3ILITIES

Employee benefit ob1ig‹itions Deferred taxation

ii,o64.6 4 32,*7 ,634

4› › 4:'>OO,OOO

3› 33› 3,633.8OO

41 600 4l,66o

fl J@1,@dCr 12, 1&, 47

›3 7›4* 16.594 307

3.5.9.93 11,200,008

9› 97›35 >7 794.315

CURRENT LIABILITIES

Trade and other payables

Accrued markup on. sliOrt term l:Gln-oufings - secured

Unelaimed diiñ‹Jends Dixndends Payable Proinsion for taxatio:i

CONTINGENCIES ANB COMMITMEN S

339›3 3

7›943

1, 4 ,2 7

3.336, 52

*>› 4 4 32,17 ,634

ALTERN ENERGY LIMITED AND ITS SUBSIDIARIES

CONSOLIDATED STATE2AENT OF PROFIT OR LOSS FOR THE YEAR ENDED JUNE 3 › * >5

> >5 * >4

(Rupees in thousand)

(Loss) / profit before income tax for Hie year Taxation - income tax

(8,zzg,i55) 5*iS›79

s.6s ›73

(351,755)

(Loss) /profit for the year

Attributable to:

f7›7 7›36s) 5•3O6,975

Equity holders of the Parent Company

f4›557›349)

3• 5›244

Non-controlling interest

(Loss) /earnings per share - basic and diluted

(3,15o,oi6) 2,221,731

(7›7 7•365) 5•306,975

(1a.54) -49

ALTERN ENERGY LIMITED AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED JUNE 3o, cost

Share capital appmpriated

'I'otaI equity

attributable to JOEt-CONtt°OlfiM

owners of the Interests

{Rupees in thousanzt}

Ba•ncmasonJWyt,zoz3(Audited)

Profit for the yeiu-

Other comprehensive income for the year

Tot:tl comptchensis'e income for the ye:u-

Wansactions with owners, in their capacity as owncEs, recogized directly in equity:

intJnteñmcush diindend-@-mp.to-per ordinary share by Parent Company

end Interim cash diinde»«e n 4 7s per ordinary share by Parent Company

3*-d Interim cash dividend @ Rs i.i;o per

3 *33.BOO §1,66o 4.355.*36

-

-

-

-

*› *›73+

z,oq8 1,1b6

3,O8¿s4#

S›3* ›975

: 1

3›O87›>9>

- - *•7 7›886)

- - (+›7°6,OssJ

!8• 3!,0q6

J,o8y,z9v

(1,7 7.886)

( .7 6,oss)

ie,qz6,9zi .3o,45a, *7

e,zz¿,o'?7 5,ñ1o,¿8g

(+›7 7•886)

oixiinary share by Parent Company 4th Interim cash dividend ‹a› us -so per

- - " fS45i 7.1

(545,O7 J - -

(545›#7°)

ordinary share by Parent Company

l*inal cash dividend paid to non-controlling interest by Rousch

1st Interim ciisli dividend paid to non-controlling interest by Rousch

zn‹l Interim cash dividend paid to non-controlling interest by Rousch

3 Interim cash dividend paid to non-controlling interest by Rousch

- - Sé5› 7 )

(545•^7 J

- 545• 7^)

i,ggU,O^4) (1,88o,O 4)

(*•3#°.°*4)(*•3#°•°°4)

(3f[5,OOl)

(345› +) I:145›* !)

Balance as on June to, eoe4

3•6;j3,8OO 4 ,66o iz.s 8.847 i6,59d›'4 7 ix,zoo,oo8 9 S

Losis for the year

- (4›557›349)

(4›557›349J

(7›7 7•3 5)

Other comprehensix'e income for the year - - (81o) (8io) i O

Tothl comprehensix'e loss for the year

Transactions with owners, in their capacity as owners, reeogized directly in cquity:

1st Interim cask clividend @ Rs g.go pec•

ordinai3'share by Patent Compfln3-1st Interim ciish dis4dend (0 9.7 P*°

ordinary share by Parent Company'

P'inal cash dixndend paid to non-controlling interest by Rousch

3,633,8oo 4i,eso e,69t,96o

1st Interim c‹ash dividend paid to non-'câ'nliéIling intent by Roiiseh'

Balance as on June $o, rows

- 4›558,i59J

f3•5M›7 6)

(4S5#J59)

(3›5W›7 6)

f3,15 ›556) (7•7O8›7+5)

(2,l43›94*J

ALTERN ENERGY LIMITED AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENT OF CASHFLOWS FOR THE YEAR ENDED JUNE 3 › * *5

CASH FLOWS FROM OPERATING ACTIVITIES

* *5 * *4

(Rupees in thousand)

Cash generated from operations

Long term deposits - net Finance cost paid

Income tax and final tax paicl Long tel rn loans to employees - net Eiiiployee beneiit obligations paid

Net cash inflow from operating activiDes CASH FLOWS FROM INVESTING ACTIVITIES

Payment for property, plant and equipment and intangible assets Profit on short term irrvestment received

Profit on bank deposits received

Proceeds from disposal of operating fixed assets Net cash infiow from investing activities

CASH FLOWS FROM FINANCING ACTIVITIES

i8,o85,3oz

(37›*7<>

> 5›937

53› 4*

4*›7 3

7.47

99 (9i,i83)

(73*› 33)

(854)

(s.557)

( 3O, a8)

5136,°37

264›49*

869,100

Dividends paid

Net cash outflow from financing act vit es

Net increase in cash and cash equivalents

Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period

(i 5 ) 5 1 ss)

5›***›3 7 Q,O8*

3›9$«. $ 3,196,998

9.* 7›3 3,9o6,o8o