ARUJ INDUSTRIES LTD.
COMPANY INFORMATION
BOARD OF DIRECTORS
Mr. Ali Maqsood Butt :
Mr. Faisal Khan :
Mr. SH. Ghulam Mustafa :
Mrs. Durray Zara Butt :
Dr. Aruj Butt :
Mr. Muhammad Sajjad Hussain :
Miss Amara Javid :
Chair Person Chief Executive Director Director Director Director Director
CHIEF FINANCIAL OFFICER
Mrs. Durray Zara Butt
COMPANY SECRETARY
Mr. Muhammad Sajjad Hussain
LEGAL ADVISOR
Mr.Mian Waheed Akhtar,
Advocate High Court/ Supreme Court Lahore.
REGISTERED OFFICE
2-KM Off Raiwind-Manga Road, Raiwind, Lahore.
Tel: (92 - 42) 35393125-6, 38102800
Fax: (92 - 42) 35393127
E-mail: info@aruj.com Website: https://www.aruj.com
SHARE REGISTRARS
M/s. Corplink (Pvt.) Ltd. Wings Arcade, 1-K , Commercial Model Town Lahore.
Tel: 35839182, 35869037
AUDITORS
M/s. Qadeer & Co. Chartered Accountants, 32-A Lawrence Road, Lahore.
AUDIT COMMITTEE
Mr. Muhammad Sajjad Hussain Mr. SH. Ghulam Mustafa Miss Amara Javid
Chairman Member Member
REGISTERED OFFICE HR & REMUNERATION COMMITTEE
2-KM Off Raiwind-Manga Road, Raiwind, Lahore.
Tel: (92 - 42) 35393125-6, 38102800
Fax: (92 - 42) 35393127
E-mail: info@aruj.com Website: https://www.aruj.com
BANKERS
Bank Alfalah Limited. Habib Bank Limited. Bank of Punjab.
JS Bank Limited.
Habib Metropolitan Bank Ltd. Faysal Bank Limited.
Meezan Bank
Bank Al Habib
Mr. Muhammad Sajjad Hussain Dr. Aruj Butt
Miss Amara Javid
Chairman Member Member
ARUJ INDUSTRIES LTD.
DIRECTOR'S REPORT
The Directors of Aruj Industries Ltd would like to present the unaudited accounts of the 1st Quarter ended 30th September, 2025. In brief, the results are as follows:
3 Months ended | 3 Months ended | |
Jul, 25 to Sep, 25 | Jul, 24 to Sep, 24 | |
Rupees | Rupees | |
Net Sale | In Million - | In Million 0.1918 |
Net Loss before Taxation | (7.2867) | (12.096) |
Loss per Share | (0.70) | (1.16) |
In line with the annual findings, the company is currently under severe financial pressure. Production has been put on hold to stem further losses until a sustainable business model can be secured.
We anticipate that relief from the Central Bank via interest rate cuts will significantly stimulate the economy, thereby creating the necessary conditions for us to re-enter the market profitably.
Furthermore, we are investigating opportunities to expand into complementary business areas to secure a more resilient operational future.
For and on behalf of the Board
Lahore:
28th November, 2025
FAISAL KHAN
(Chief Executive Officer)
2025 30
2024
2025
0.1918
(12.096)
(1.16)
-(7.2867)
(0.70)
2025
ARUJ INDUSTRIES LTD.
BALANCE SHEET AS AT SEPTEMBER 30, 2025
CAPITAL AND LIABILITIES SHARE CAPITAL AND RESERVES
Authorised Capital 12,500,000 ordinary shares
(UN-AUDITED) SEPTEMBER. 30, 2025
Rupees
(AUDITED) June 30, 2025
Rupees
of Rs. 10/- each | 125,000,000 | 125,000,000 | |
Issued, Subscribed & Paid up Capital: | 104,578,900 | 104,578,900 | |
Capital Reserve | 100,000,000 | 100,000,000 | |
Director Loan | 101,364,748 | 101,364,748 | |
Retained earning | (423,354,127) | (416,067,334) | |
(117,410,479) | (110,123,686) | ||
NON-CURRENT LIABILITIES Liabilities against assets subject to | |||
finance lease Long Term Loan | - - | 634,964 - | |
Deferred liabilities | 52,425,449 | 52,425,449 | |
CURRENT LIABILITIES: | 52,425,449 | 53,060,413 | |
Short Term Finance Current maturity of Finance Lease | 676,279,769 -6,668,718 | 676,279,769 6,033,754 | |
Long Term Loan | 6,006,540 | 6,006,540 | |
Trade and other payable | 285,270,281 | 285,052,502 | |
Unclaim Dividend | 2,290,218 | 2,290,218 | |
Accrued Markup of short term loans-secrued | 7,926,512 | 7,926,512 | |
Provision for Taxation | 4,480,871 | 4,480,871 - | |
CONTINGENCIES AND COMMITMENTS PROPERTY PLAND AND EQUIPMENT | 988,922,909 - 923,937,879 | 988,070,166 - 931,006,893 | |
Operating Fixed Assets - Tangible | |||
At Written down value | 344,732,839 | 351,394,1-32 | |
CAPITAL WORK IN PROGRESS - P & M LONG TERM SECURITY DEPOSITS CURRENT ASSETS: | -1,994,581 | -1,994,591 | |
Stores and spares | 8,399,795 | 8,399,795 | |
Stock in trade | 79,679,076 | 79,679,073 | |
Trade Debts | 300,552,506 | 292,102,431 | |
Loan & Advances Trade deposits & Short Term pre-payments Other Receivable | 157,019,652 -29,774,538 | 165,891,505 -29,774,538 | |
Cash and bank balances | 1,784,892 | 1,770,828 | |
577,210,459 | 577,618,170 | ||
TOTAL ASSETS | 923,937,879 | 931,006,893 |
Chief Executive
Director
Chief Financial Officer
ARUJ INDUSTRIES LTD.
CONDENSED INTERIM STATEMENT OF PROFIT OR LOSS (UN - AUDITED)
FOR THE PERIOD ENDED SEPTEMBER 30 ,2025
Jul-25 Jul-24 To To Sep-25 Sep-24 Rupees Rupees | ||
Sales - net | - | 191,800 |
Less: Cost of sales | (5,394,064) | (9,195,480) |
Gross Loss | (5,394,064) | (9,003,680) |
Less: Operating expenses: | ||
Administrative and General | (1,892,729) | (2,328,371) |
Selling and Distribution | - | - |
(1,892,729) | (2,328,371) | |
Operating loss | (7,286,793) | (11,332,051) |
Finance Cost | - | (764,043) |
Add: Other income | (7,286,793) - | (12,096,094) - |
Workers' profit participation fund | (7,286,793) - | (12,096,094) - |
Loss before taxation | (7,286,793) | (12,096,094) |
Provision for taxation | (0) | (2,398) |
Loss after taxation | (7,286,793) | (12,098,492) |
Loss per share - basic & diluted | (0.70) | (1.16) |
Chief Executive
Director
Chief Financial Officer
ARUJ INDUSTRIES LTD.
STATEMENT OF CASH FLOWS (UN-AUDITED) FOR THE 1ST QUARTER EDNED SEPTEMBER 30,2025
SEPTEMBER, | SEPTEMBER, | ||
CASH FLOWS FROM OPERATING ACTIVITIES: | 2025 Rupees | 2024 Rupees | |
Loss before taxation | (7,286,793) | (12,096,095) | |
Adjustments for: Depreciation | 6,661,293 | 7,548,367 | |
Financial Charges Gain on disposal of assets W.P.P.F | - - - | 764,043 - - | |
6,661,293 | 8,312,410 | ||
Cash Folw Before Working Capital Changes Working Capital Changes | (625,500) | (3,783,685) | |
(Increase) / Decrease in current assets | |||
Stores, spare parts and loose tools and Stock in trade | - - - 55,869 | ||
Trade debts | (8,450,078) | 6,663,871 | |
Loan and advances Trade deposits and short prepayments | 8,871,853 - | (50,000) - | |
Other Receivables Increase/ (decrease) in current liabilities Trade and other payables | - 217,789 | (493,192) (1,714,376) | |
639,564 | 4,462,172 | ||
Cash Generated fron Operations | 14,064 | 678,487 | |
Financial Cost Paid | - | (764,043) | |
Net Cash inflow /(outflow) from | |||
operating activities | 14,064 | (85,556) | |
CASH FLOWS FROM INVESTING ACTIVITIES: | |||
Security Deposits | - | - | |
Fixed capital expenditure | - | - | |
Capital Work In Progress Net Cash inflow /(outflow) from | - | - | |
Investing activities | - | - | |
CASH FLOWS FROM FINANCING ACTIVITIES: | |||
Long Term loans (Paid)/Received | - | - | |
Directors' loan Payment of liabilities against assets subject to finance lease | - - | 1,561,328 (1,445,401) | |
Net Cash inflow /(outflow) from Financing activities | - | 115,927 | |
Net (Increase) / Decrease in cash and cash equivalents | 14,064 | 30,371 | |
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD | (674,508,941) | (674,530,760) | |
CASH AND CASH EQUIVALENTS AT THE END OF FIRST QUARTER A | (674,494,877) | (674,500,389) | |
A CASH AND CASH EQUIVALENTS Short term finance | (676,279,769) | (676,379,586) | |
Cash and Bank balances | 1,784,892 | 1,879,197 | |
(674,494,877) | (674,500,389) | ||
Chief Executive
Director
Chief Financial Officer
ARUJ INDUSTRIES LTD.
STATEMENT OF CHANGES IN EQUITY (UN-AUDITED) FOR THE 1ST QUARTER EDNED
SEPTEMBER 30, 2025
Share Capital Rupees
Capital Reserves
Directors' Loan Rupees
Total Rupees
Un-appropriat-ed Profit Rupees
Rupees
Balance as at July 01.2024 104,578,900 100,000,000 97,058,538 (375,651,301) (74,013,863)
Loan From Directors Transaction with Owners Net Loss for 3 Months upto September 30 , 2024 | 1,561,328 | (12,098,492) | 1,561,328 (12,098,492) | ||
Balance as at Sep 30.2024 | 104,578,900 100,000,000 98,619,866 | (387,749,793) | (84,591,027) | ||
Balance as at July 01.2025 | 104,578,900 100,000,000 101,364,748 | (416,067,334) | (110,123,686) | ||
Loan From Directors | - | - | |||
Transaction with Owners Net Loss for 3 Months upto September 30, 2025 | (7,286,793) | - (7,286,793) | |||
Balance as at September 30.2025 | 104,578,900 100,000,000 101,364,748 | (423,354,127) | (117,410,479) |
These Accounts are un-audited and are being presented as required under the Companies Act 2017.
The accounting policies adopted for the preparation of the 1st Quarter Accouns are the same as those applied in the preparation of the preceding annual published accounts for the year ended June 30. 2025 of the company
Figures for previous period have been re-arranged where-ever necessar y for the purpose of comparison and have been rounded off to the nearest, rupee.
Chief Executive
Director
Chief Financial Officer
BOOK POSTPRINTED NATTER
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ARUJ INDUSTRIES LTD.+92 42 38102800
+92 42 35393127
https://www.aruj.com