A I I T E X
THE TEK TI L£ EXPER TS
AM/PSX/FR/2025/10-01
The General Manager
Pakistan Stock Exchange Limited Stock Exchange Building
Stock Exchange Road Karachi
5-Pull an, Ismail Road, FaisaTabad
Ph: *92-41-8789295, 41-8780888
E-mail amtex@amtex file.com URL http// ww amIexiiIe.com
October 30, 2025
FINANCIAL RESULTS FOR THE 1st HALF YEAR ENDED SEPTEMBER 30, 2025Dear Sir
We have to inform you that the Board of Directors of our company in their meeting held on 30.10.2025 at 02.30 P.M. at registered office Faisalabad recommended the following:
CASH DIVIDEND: NIL
BONUS SHARES: NIL
RIGHT SHARES: NIL
ANY OTHER ENTITLEMENT/CORPORATE ACTION
ANY OTHER PRICE-SENSITIVE INFORMATION
N/A N/A
The Financial results of the company are enclosed herewith. The first quarter report of the company for the period September 30, 2025 will be transmitted through PUCARS within due course of time.
Regards
Muh âc za Farooq Company Secretary Amtex Limited
THE TEMTI LE EX PERTS
Financial Results of the Company are as follows:
5-Pullian. Ismail Roaci, Faisalabad Ph •92-41 8789295 4'I-8760868
E mail: amtex@amtextiTe com URL http//www.amlextile com
Quarter ended Se ptme ber 30 ,
2025 Rupees | " 2024 Rupees | ||
Sales | 925,482,415 | 686,976,425 | |
Cost of sales | 805,263,119 | 585,908,289 | |
Gross Prost | 120,219,296 | 101,068,136 | |
Other operating income | 3,852,743 | 20, 743,500 | |
124, 072, 039 | 121,811, 636 | ||
Selling and distribution expenses | 36,624,853 | 31,364,922 | |
Administrative expenses | 37,053,438 | 32,375,680 | |
Finance cost | 28,470,340 | 43,906,103 | |
102,148,631 | 107,646,705 | ||
Profit before income tax & levies | 21,923,408 | 14,164,931 | |
Levies | 11,568,530 | 5, 638,938 | |
Profit before income tax | 10,354,878 | 8,525,993 | |
Income Tax | 1,546, 973 | ||
Profit for the peiiod | 10,354,878 | 6,979, 020 | |
Earnings per share - Basic and diluted | 004 | 0.03 | |
Muha m Raza Farooq Company Secretary Amtex Limited
AMTEX LIMITEDCONDENSED INTERIM STATEMENT OF FINANCIAL POSITION AS AT SEPTEMBER 30, 2025
ASSETS
NON CURRENT ASSETS
NOTE
Un-audited Audited
September 30 June 30
2025 2025
RUPEES RUPEES
Property, plant and equipment | 3. | 560,300,950 | 579,150,040 | |
Investment property- fair value | 1,313,891,907 | 1,313,891,907 | ||
Long term deposits | 10,087,882 | 10,087,882 | ||
1,884,280,739 | 1,903,129,829 | |||
CURRENT ASSETS | ||||
Stores, spares and loose tools | 262,442,067 | 228,848,622 | ||
Stock in trade | 531,516,934 | 619,410,945 | ||
Trade debts | 4. | 446,604,452 | 266,422,605 | |
Advances | 26,969,375 | 31,738,387 | ||
Deposits | 4,799,126 | 4,799,126 | ||
Other receivables | 105,767,610 | 111,304,820 | ||
Prepaid Levy & advance income tax-net | 57,200,245 | 57,059,301 | ||
Sales tax receivable | 249,672,972 | 225,365,338 | ||
Cash and bank balances | 98,496,089 | 92,005,217 | ||
1,783,468,870 | 1,636,954,361 |
EQUITY AND LIABILITIES
SHARE CAPITAL AND RESERVES
Authorised capital
3,667,749,609 3,540,084,190
260,000,000 (2025: 260,000,000) ordinary shares of Rs.10/- each | 2,600,000,000 | 2,600,000,000 | ||
Issued, subscribed and paid up capital | 2,594,301,340 | 2,594,301,340 | ||
Reserves | ||||
Capital Reserves | ||||
Merger Reserve | 98,039,330 | 98,039,330 | ||
Share Premium | 183,000,000 | 183,000,000 | ||
Surplus on revaluation of property, plant and equipment | 533,968,241 | 535,130,147 | ||
815,007,571 | 816,169,477 | |||
Revenue Reserves | ||||
General ReserveShare Premium | 250,000,000 | 250,000,000 | ||
Accumulated loss | (12,233,770,564) | (12,245,287,348) | ||
Total Equity | (8,574,461,653) | (8,584,816,531) | ||
NON CURRENT LIABILITIES | ||||
Redeemable capital | 5. | - | - | |
Long term financing | 6. | 1,222,183,473 | 1,293,913,957 | |
Lease liabilities / Ijarah | - | - | ||
Deferred liabilities | 1,678,081,624 | 1,657,039,319 | ||
2,900,265,097 | 2,950,953,276 | |||
CURRENT LIABILITIES | ||||
Trade and other payables | 679,071,258 | 508,503,398 | ||
Contract Liabilities | 229,460,656 | 294,967,495 | ||
Interest / markup payable | 2,596,250,534 | 2,596,250,534 | ||
Short term borrowings | 5,043,819,233 | 5,043,819,233 | ||
Current portion of non current liabilities | 793,344,484 | 730,406,785 | ||
9,341,946,165 | 9,173,947,445 | |||
Contingencies and commitments | 7. | - 3,667,749,609 | - 3,540,084,190 | |
The annexed notes form an integral part of these financial statements. | - | - |
CHIEF FINANCIAL OFFICER
CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME (UN-AUDITED) FOR THE QUARTER ENDED SEPTEMBER 30, 2025 Quarter ended September 30,2025 2024
Rupees Rupees
Profit after taxation | 10,354,878 | 6,979,020 | |
Other comprehensive income | - | - | |
Total comprehensive profit for the period | 10,354,878 | 6,979,020 | |
The annexed notes form an integral part of these financial statements. |
CHIEF FINANCIAL OFFICER
CONDENSED INTERIM CASH FLOW STATEMENT (UN-AUDITED) FOR THE QUARTER ENDED SEPTEMBER 30, 2025
Quarter ended September 30,
a) | CASH FLOWS FROM OPERATING ACTIVITIES | 2025 Rupees | 2024 Rupees | |
Profit for the period before taxation Adjustments for: Depreciation of property, plant and equipment | 21,923,408 10,059,048 | 14,164,931 10,067,904 | ||
Gain on disposal of property plant & equipment | (59,958) | (19,243,500) | ||
Provision for staff retirement gratuity | 1,890,515 | 1,706,214 | ||
Finance cost | 28,470,340 | 43,906,103 | ||
Operating cash flows before working capital changes | 62,283,353 | 50,601,652 | ||
Changes in working capital | ||||
(Increase) / decrease in current assets | ||||
Stores, spares and loose tools | (33,593,445) | (34,882,954) | ||
Stock in trade | 87,894,011 | (5,849,545) | ||
Trade debts | (180,181,847) | (28,340,014) | ||
Advances | 4,769,012 | (31,114,592) | ||
Deposits | - | 1,149,000 | ||
Other receivables | 5,537,210 | 2,717,015 | ||
Sales tax receivable | (24,307,634) | 13,431,895 | ||
Increase / (decrease) in current liabilities | ||||
Trade and other payables | 170,567,860 | 178,928 | ||
Contract liabilities | (65,506,839) | (22,190,097) | ||
(34,821,672) | (104,900,364) | |||
Cash (used in) generated from operations | 27,461,681 | (54,298,712) | ||
Income tax paid | (11,709,474) | (16,056,391) | ||
Finance cost paid | (9,318,550) | (39,460,077) | ||
Net Cash used in operating activities | 6,433,657 | (109,815,180) | ||
b) CASH FLOWS FROM INVESTING ACTIVITIES | ||||
Sale proceeds of fixed assets | 8,850,000 | 108,243,500 | ||
Net cash generated from investing activities | 8,850,000 | 108,243,500 | ||
c) CASH FLOWS FROM FINANCING ACTIVITIES | ||||
Repayment of: | ||||
Long term loans-net | (8,792,785) | (32,500,000) | ||
Net cash used in financing activities | (8,792,785) | (32,500,000) | ||
Net decrease in cash and cash equivalents (a+b+c) | 6,490,872 | (34,071,680) | ||
Cash and cash equivalents at the beginning of the year | 92,005,217 | 118,252,023 | ||
Cash and cash equivalents at the end of the year | 98,496,089 | 84,180,343 | ||
The annexed notes form an integral part of these financial statements. | - | |||
KHURRAM IFTIKHAR
CHIEF EXECUTIVE OFFICER
SHAHZAD IFTIKHAR
DIRECTOR
MUHAMMAD ASIM
CHIEF FINANCIAL OFFICER
AMTEX LIMITED
CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY (UN-AUDITED) FOR THE QUARTER ENDED SEPTEMBER 30, 2025
Issued
Capital reserves
Surplus on
Revenue reserves
subscribed and paid up capital
Merger reserve
Share premium
Revaluation of property plant and equipment
General reserve
Accumulated loss
Total
--------------------------------------------------------------------------------------------Rupees -------------------------------------------------------------------------------------------
Balance as at July 01, 2024 2,594,301,340 98,039,330 183,000,000 923,546,882 250,000,000 (12,505,661,164) (8,456,773,612)
6,979,020
-
-
6,979,020
87,620,000
1,260,034
-
-
-
(87,620,000)
(1,260,034)
-
-
-
-
-
-
Total comprehensive (loss) for the period Profit for the period
Transfer to accumulated loss in respect of surplus realized on disposal of assets
Transfer to accumulated loss in respect of incremental depreceiation
- - - (88,880,034) - 95,859,054 6,979,020
Balance as at September 30, 2024 2,594,301,340 98,039,330 183,000,000 834,666,848 250,000,000 (12,409,802,110) (8,449,794,592)
(137,129,156)
-2,107,217
(137,129,156)
-2,107,217
-
-
-
-
-
Total comprehensive income for the period Profit for the period
Other comprehensive income for the period Surplus on revalution of property plant and Equipment net of deferred tax
- Remeasurement of defined benefit obligation
Total comprehensive loss for the year - - - - - (135,021,939) (135,021,939)
Transfer to accumulated loss in respect of:
-
-
3,780,101
295,756,600
(3,780,101)
(295,756,600)
-Incremental depreciation for the year
-Disposal of fixed assets
Incremental depreciation for the period - - - (299,536,701) - 299,536,701 -Balance as at June 30, 2025 2,594,301,340 98,039,330 183,000,000 535,130,147 250,000,000 (12,245,287,348) (8,584,816,531)
10,354,878
-
-
10,354,878
-
-
-
-
-
-
-
-
-
-
-
Total comprehensive income for the period Profit for the period
Other comprehensive income for the period
- - - - - 10,354,878 10,354,878
-
-
1,161,906
-
-
(1,161,906)
-
-
-
Transfer to accumulated loss in respect of surplus realized on disposal of assets
Transfer to accumulated loss in respect of incremental depreceiation
- - - (1,161,906) - 1,161,906 -
Balance as at September 30, 2025 2,594,301,340 98,039,330 183,000,000 533,968,241 250,000,000 (12,233,770,564) (8,574,461,653)
The annexed notes form an integral part of this condensed interim financial report.