N@,,^Battery
ATLAS BATTERY LIMITED CONDENSEDINTERIMSTATEMENToFFINANCIALPOSITION AS AT MARCH 3I,2025
EQUITY AND LIABILITIES
Share capital and reserves Authorized capital 150,000,000 (June 30, 2024: 150,000,000)
ordinary shares ofRs.l0 each
Issued, subscribed and paid up capital 35,017,033 (June 30, 2024: 35,017,033)
ordinary shares ofRs. l0 each
Revenue reserves
General reserve
Un-appropriated proflt
Capital reserve
Surphrs on revaluation of leasehold land
Total equity
Liabilities
Non-currc nt liabilities
Lease liabilities
Long term borrowings
Deferred income - government grant Staff retirement bene fits
Deferred taxation
Cunent liabilities
Trade and other payables Sales tax payable - net Accrued mark-up
Current portion of lease liabilities Current maturrty of long term borrowings
Current portion of deferred income - government grant Short term borrowings
Dividend payable Unclaimed dividend
Total liabilities
Contingencies and commitments Total equity and liabilitics
RGS attaL
v
Anne xure - A
Un-audited Audited March 31, 2025
June 30, 2024
----(Rupees in'000)---
1,500,000 1,500,000
350, I 70
350,170
5,037,500
9l 6,634,891 7,319,411
1
7,834,647
5,037,500
I ll
-s86
8,519,167
507,914
600"934
1,378,001 645,507
13,895 17,623
154,537 2,170,037 1,543,166
t3tA97 147.605
3,507,239 3,357,937
184,391 86,852
352,775 ssp2s
316,793 253,977
5,066 5,650
9,876, I 63 9,168203
73,380 62,374 13,049,884 13,255,941 15,219,921 14,799,107
23,054 ,568
23,318274
Head Office: D-I81, Central Avenue, S.I.T.E., Karachi-75730 Ph (92-21) lll-247-225 Faxt (92-Zl) 32564703 Email:abl@abl.atlas.pk Website: www.abl.atlas.pk
tso 9001 tso i400t rso 45001
SUBEAU VEXITAS Codiricarion
N@,,^Baffery
ATLAS BATTERY LIMITED
CONDENSED INTERIM STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE INCOME (UN-AUDITED)
FOR THE PERIOD ENDED MARCH 3I,2025
Sales - net Cost of sales
Gross profit
Distribution cost Administrative expenses Other income
Other expenses
Profit from oPerations Iiinance cost
(Loss) / profit before income tax and levies
Levies
(Loss) / profit before income tax
Income tax
Current tax - For the period
(including suPer tax) tax- for the Perior Years
Deferred
(Loss) / profit for the Period
Other comprehensive income
Total comprehensive (loss) / income
(Loss) / earnings Per share
- basic and diluted
Quarter ended
March 31, March 31, 2025 2024
Restated
RG-vSl,Aflaus
March 31, 202s
-:----(RuPees in'000)-
7,615,228 (6,889,643)
Period ended
11,844,274 (10,167,560)
24,621,060 (21,805,549)
725,585 (317,442)
(177,050)
17,728 (18,786) 230,035 (305,429)
1,676,774
2,815,511
(371,470) (1,056,007)
(149,790) (490,796)
Annexure - B
March 31, 2024 Restated
29,97r25s (26,M2,944)
3,928,311 ( I ,012,785)
(429,749)
1,131,779
30,301
(s3,976)
(401,578) 730,201 30,1 80
(74,031) 1,262,233 (911,279) 350,954 (199,858)
67,556
72,629 (r17 2e7) 2,441,109 ( 1,208,056)
(7 5,394)
(1t2,202)
1233,053
(4Ase)
(187,596) 760,381 151,096 1,228,594
11,966
(302,991)
26,042 23,316
(164,677)
(2,512) 31,914
(s63,18e)
(3,317) 92,044
38,008 (279,675) (135,275) (474A62)
(149,588) 480,706 15,821 754,132
(149,588) 480,706
I 5,821 754,132
(4.27)
13.73
0.45
21.54
Head Oflice: D-l81, Central Avenue, S.I.T.E., Karachi-75730 Phz (92-21) lll-247-225 Faxt (92-21) 32564703 Email:abl@abl.atlas.pkWebsite: www.abl.atlas.pk
9001 r4001 ts0 45001
BUSEAU VEBITAS Cerlificatiotr
N@rasBaffery
ATLAS BATTERY LIMITED
CONDENSED INTERIM STATEMENT OI'CIIANGES FOR THE PERIOD ENDED MARCH 31,2025
Balance as at JulY 1,2023 'f ransactions with owne rs' recognized directlY in equitY
Final cash dividend for the Year ended June 30,2023 atthe rate ofRs.l0 per share
I'otal comprchensive income forthe period ended Marth 31,2024
Profit for the period
Other comprehensive income
Balance as at Marth 31,2024
Transaction with owners, recognized directly in equitY
Total comprehensive income for the period ended June 30,2024
Proht for the period
Other comprehensive loss
Balance as atJune 30,2024
Transaction with ownen' rccognized dircctlY in equitY
Final cash dividend for the Year ended June 30,2024 at the rate ofRs.20 Per share
Total comprehensive income for the period ended March 31,2025
Proht for the period
Other comprehensive income
Balance as at Marth 31,2025
IN EQUITY (UN-AUDITED)
Issue d, subscribed and paid-up capital
Revenue resenes
General neserve
Un- apiropriated profit
-------(Rupees in'000 350,170 5,037,500 | 275,481
(350,1 70)
754.132 754.132 350,170 5,037,500 1,679,443
RG5 euaL
Annexure - C
Capital Res e rve
Surflus on reraluation of leas e- hold land
589,186 7,252,337
754.132 589,186 1,656,299
589,517 12,951
260,400
602,M8 260{00 862,868 350,170 5,037,500 2,281,911 849,586 8'519'167
350, I 70
Head Office: D- I 81, Central Avenue, S.I.T.E., Karachi-75730 Ph: (92-21) lll-247-225 Faxt (92-21) 32564703 Email:abl@abl.atlas.pkWebsite: www.abl.atlas.pk
5,037,500
(700,341) | (700,341) |
15,821 | 15,821 |
15,821 | 15,821 |
1,597,391 | 849,586 7,834,647 |
ts0 s00r |
ts0 t400r ts0 4500r
tt
Total
(350,170)
7s4.132
589.517 273,351
8U8TAU YENlTAS
C.ililic.riotr
N@.,^ Battery
ATLAS BATTERY LIMITED
CONDENSED INTERIM STATEMENT OF CASH FLOWS (UN-AUDITED) FOR THE PERIOD ENDED MARCH 31,2025
RGS aflaL
Annexurc - D
Period ended
March 31, 2025
v
March 31, 2024
-----(Rupees in'000)---
Cash flows from operating activities Profit before income tax and levies
Adjustments for non-cash charges and other items:
Depreciation
Amortization Provision for gratuitY
Provision for compensated leave absences Mark-up income
Fair value gain on investments at fah value through prof,rt or loss Loss / (gain) on disposal of operating fxed assets
Provision / (reversal) for doubtful debts
Finance cost
Changes in working caPital:
(lncrease) / decrease in curent assets
Stores, spares and loose tools Stock-in-trade
Trade debts
Loans and advances Deposits and PrePaYments Other receivables
Sales tax receivable - net
Increase / (decrease) in current liabilities kade and other PaYables
Sales tax payable - net
Cash generated from oPerations
Finance cost paid
Mark-up received
Income taxes paid (including tax deducted at source) Gratuily paiC
Compensated leave absences Paid Long term loans - net
Long term dePosits - net
Net cash generated from / (used in) operating activities - carried forward
350,954 1233,053
410,601 399,809
1,021 1958
21,315 10,176
31,419 33,956
(2)
(48,027)
(43Aze)
(2,038) 316
27,133 17981
911,279 1,703,657
(85,354)
1,207,128
(378,019)
(8,439)
(156,524)
14,409 653,201
204,324 204,324
857,525
2,561,182 (991,339)
1208,056 2,861,874
(207,577) 6s1266 ( I,084,684)
I 1,683
491,650 (2,4@)
(140,126)
( 1,872,885)
24028L
(t,632,601)
1,089,147 (953,751)
2
(547,206) (627,660)
(76,748) (18,803)
(7,968)
(4e8)
916,988
(6201)
(1 l0)
(500)
(517,876)
Atlas Battery Limited
Head Office: D-l81, Central Avenue, S.I.T.E., Karachi- 75730 Ph: (92-21) lll-247-225 Rax: (92-21)32564703 Email:abl@abl.atlas.pk Website: www.abl.atlas.pk
ls0 900r ts0 14001 tso t5001
BUntlu vEnTAs
Cdtilicatioo
N@,*Battery
ATLAS BATTERY LIMITED
CONDENSED INTERIM STATEMENT OF CASH FLOWS FOR THE PERIOD ENDED MARCH 31,2025
Net cash generated from / (used in) operating activities - brought forward
Cash flovrs from investing activities
Payments for property, plant and equipment Proceeds from sale of property, plant and equipment Payments for intangible assets
Payments for investments
Net cash used in investing activities
Cash flons from financing activities
Lease rentals paid
Long term borrowings obtained Long term borrowings rePaid Short term borrowings - net Dividend paid
Net cash (used in) / generated liom financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents - at beginning of the period Cash and cash equivalents - at end of the period
(UN-AUDITED)
RGS attab
Annexure - f) Period ended
March 31, 2025
-----(Rupees in'000)---
916,988 (517,876)
(461,484) (558,133)
39,945
(100,000) (70,000)
(521,539) (594,691)
(134,826) (122,984) 1,0oo,o0o
(209,002) (128,217)
(292,040)
(689,335)
(325,203)
70,246
l,lgl,592 919,782
1,261,838 862,600
(End)
HeadOffice: D-l8l,CentralAvenue,S.I.T.E.,Karachi-75730 Pht(92-21)lll-247-225Fax:(92-21)32564703 Email:abt@abl.atlas.pk Website: www.abl.atlas.pk
v
March 31, 2024
33,817
(37s)
7,750,337 (343,751) 1,155,385
42,818
rso s00t rso il00r tso t5001
BUREAU VENlIAS Csdiliaatiotr