ABL/CA/2025-26/06
August 26, 2025
The General Manager
Pakistan Stock Exchange Limited Stock Exchange Building
Stock Exchange Road Karachi
FINANCIAL RESULTS FOR THE YEAR ENDED JUNE 30, 2025
We have to inform you that the Board of Directors of our company in their meeting held on August 26, 2025 at II:00 hours at Karachi, recommended the following:
CASH DIVIDEND
NIL
BONUS SHARES
NIL
RIGHT SHARES
NIL
The audited financial statements of the Company are enclosed as Annexures - A to D.
The Annual General Meeting of the Company will be held at 9:30 a.m. on Monday, September 29, 2025 at Pakistan Society For Training and Ikvelopment,Plot # TC-3, Khayaban-e-Seher, 34a Street, Phase V, DHA, Karachi, and / or onl›ne through Zoom.
The Share Transfer Books of the Company will remain closed from September 15, 2025 to September 29, 2025 (both days inclusive). Transfers received in order at the office of our Share Registrar Mls. Hameed Majeed Associates (Private) Limited, Karachi Chambers, Hasrat Mohani Road, Karachi before the close of business on September 13, 2025 will be considered in time.
The Annuai Report of the Company will be transmined through PUCARS atleast 21 days before holding of Annual General Meeting.
Yours Sincerely,
For Atlas Battery Litaited
Faizan Raza Nayani Company Secretary
CC: Executive Director/HOD Offsite-11 Department Supervision Division
Securities & Exchange Commission of Pakistan 63, MC Building, Jinnah Avenue
Blue Area Islamabad.
Atlas Battery Limited
ffice: D-181, Central Avenue. S.LT.E., Kaiachi-75730
Emnil: abl@abl.atlas.pk Wetrsite: https://www.ab1.atlas.pk
Pb: (92 21) 111-247 215 Faz: (92-21) 32564703
ATLAS BATTERY LIMITED STATEMENT OF FINANCIAL POSITION AS AT JUNE 30, 2025
Anneium-A
2025 2024
----- Rupees in '000 -----
ASSETS | |||
Property, pbnt and equipment | 5,115,189 | 5,117,878 | |
Intangible assets | 732 | 2,057 | |
Investments | |||
Long term k›ans | 3,722 | 3,763 | |
Long term deposits | 50,273 | 29,838 | |
Curre iit assets | 5,169,916 | 5.153,536 | |
Stores, spares and k›ose tools | 694,849 | 568,491 | |
Stock-in-trade | 7,742,569 | I 1,909,129 | |
Trade debts | 2,607,512 | 3,076,060 | |
Loans and advances | 15,031 | 22,416 | |
Deposits and prepa ents | 30,931 | 38,547 | |
Investments | 620,685 | 390,023 | |
Other receivables | 2,317 | 2.317 | |
Saies tax receivable - net | 131.070 | ||
Taxation - net | 996,826 | 835.063 | |
Bank bahnc cs | 1,028,210 | 1.191,592 | |
13,738,930 | 18, I 64,738 | ||
Total assets | 18,908,846 | 23,318 274 | |
Atlas Battery Limited
Head Oflice: D- gI I . Central A enue. S.f. T. E.. K•r•chi-71730 Emgil: ablLrz abLatlas.pk V'ebsi¥e• wv'.abl.atlas.pk
Ph: (92-21 } 1 I I-24 7-22a tax: (92-* I ) 3 564703
ATLAS BATTERY I3MITED STATEMENT OF I''INANCIAL POSITION AS AT JUNE 30, 2025
EQUITY AND LIABILITIES
Share capital and reservesAuthorised cap4al
150,tXD,000 (2024: 150,000,000) ordinary
shares of Rs.10 each
2025 2024
- Ropees ia '000 -
Issued, subsci&ed and par:i-up capial | 350,170 | 350,170 | ||
Revenue reserves | ||||
Getural reserve | 5,037,500 | 5,037,500 | ||
Un-appropriated profits | 1,664,064 | 2,281,911 | ||
6,701,564 | 7,319,411 | |||
Capital reserve | ||||
Surplus on revaluation of ieasehod rand | 849,586 | |||
Total equity | 7,901,320 | 8,519,167 | ||
Liabilities | ||||
Non-current liabllities | ||||
Lease liabili:is | d82,930 | G00Q34 | ||
Long term txrrowngs | 1,272,179 | 645,507 | ||
Deferred aicome - government grant | 12,755 | 17,623 | ||
Staff retirement benef4s | 152,427 | 131,497 | ||
Deferred taxation | 147.605 | |||
2,082,109 | 1,543,166 | |||
Current liabilities | ||||
Trade and other payables | 3,526,232 | 3,357,937 | ||
Sabs tax payable - net | 171,768 | |||
Accrued mark-up | 194,714 | 352,775 | ||
Current portion of lease liabi&es | 94,607 | 55,025 | ||
Current maturity of bng temi torrowrigs | 378,977 | 253,977 | ||
Current portion of deferred income - government grant | 4,869 | 5,650 | ||
Shon tern borrowings | 4,489,053 | 9,168,203 | ||
Unchined divkiend | 65,197 | 62,374 | ||
8,925,417 | 13,255,941 | |||
Total liabilities | 11,007,526 | 14,799,107 | ||
Contingencies and eo-mitmeats | ||||
Totei equity aind liabilities | 18,908,846 | 23,318,274 | ||
Atlas Battery Limited
Hena Office: D-181, Central Avenue, S.IT.E., xanchi-75730 P¥: (92-21) 11 I-247-225 F•z: (92-21) 32564703
Emn0: abl@abl.atlas.pk Webelte: https://www.abl.atlas.pk
Atlas Batery
ATLAS BATTERY LIMITED
STATEMENT OF PROFIT OR LOSS AND
OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED JUNE 30, 2025
Saas
Cost Of SETS
Gross profit Distributñn cost Administrative expenses Other income
Otiar expenses
Fmxecmt
ProEt begsre iocoase tax, daal tax aad
2025 2024
- Rapees ia '000 -
35,201,281 41,470,592
(31,240,385) (35,535,871)
3,960,896 5,934,721
(1,494,732) (1,402,929)
(666,049) (654,827)
89,210 99,883
(75,722) (187,127)
1,813,603 3,789,721
ii,issoi i) (i,6i psi)
Fiuil tax
Revenue tax
Income tai
Current taz - for the year richxlñg super tax
- for the prior years DeGrred tax
Otbtr comprehensive (loss) / income
Ittms that will not be reclassified to profit or loss Surplus on revahation of hnd
Re-measurement of staff retiement benefit obligatñn
Impact of deferred tax
Other comprehensive (bss) / hcome for the year - net of tai
Total comprehensive income fiir the year
Earnings per share - bask and diLrted
625,292
(7,676)
(888,320)
14,623
62,105
(271,698)
(235,878)
( 52)
(16Q]3)
(254,713)
260
21,231
(8,280)
91,205
(10,821)
2,110
(8,711)
82,494
Rupees 2.60
2,170,370
(15,129)
2,155,241
(81i,592)
1,343,649
273,351
1.617,0tXl
38.37 .
Atlas Battet-y E.imited
•• ••• D-181, ! Avenue, S.LT.E., Kamchi-7â730 Pb: (92-21) 11I-247•225 Fen: (92-21) 32564703
ATLAS BATTERY LIMITED
STATZ ELT OF C7tANGES IN EQUITY
£OR TIME YEAR ENDED 3UNE 30, 2025
Annezare - C
Reveaae rese rves Capital
Issued,
reserve
laad
- Rupees in '000
Balance as at July 1, 2023 Traasactioo wity owaers, | 350,170 | 5,037,500 | 1,275,48 I | 589,186 | 7,252,337 |
recogaised direetfy io eqaity | |||||
Fiml cash dMdend for the year | |||||
ended June 30, 2023 at the rate of Rs. 10 per share | (350,170) | (3S0,t70) | |||
Total cotaprebeasive iacozae her | |||||
tbe year eoded Juae SO, 2024 | |||||
ProFa for the year | |||||
Other comprehensive income | |||||
- | - | 1J56,600 | 260,4tD | l,617,tD0 | |
Balance as at June 30, 2024 | 350,170 | 5,037,500 | 2,281,911 | 849,586 | 8,519,167 |
Tmnsaction with owne n, |
- | 1,343,649 | 1,343,649 | |
12,951 | 273,3J1 |
reeognked directly in equity
-inalmesh dividend for the year
ended June 30, 2024 at the rate of Rs.20 per share
Total coapzebeasive iacoae her
tbe year eaded 3aae 30, 2025
(7(D,341)
(7lXlg4t)
Profs for the year | 91,205 | - | |||
Other comprehensive loss | - | -(8,711) | |||
- | - 82,494 | - | 82,494 | ||
Balance ai at June 30. 2025 | 350,170 | 5,037,500 1,664,064 | 849,586 | 7,901,320 |
Atlas Battery Limited
Bend Office: D- l8I, Central Avenue, S.LT.E., Karachi 75730 P6: {92-21) I I I -247-225 THE: (92-21) 32564703
Eva • abl@abl.adas.pk Webdte: https://www.abl.atlas.pk
ATLAS BATTERY MMFZgD | ||||
STATEMMT OF CASR F£OWS | ||||
FOR TrIE YEAR ENDED 3jINE 30, 2025 | ||||
2025 | 2024 | |||
-- Rupees ia | '000 -- | |||
C•sfi bows from oprreting activities | ||||
Profs before iicome tax, fmal tax alxl revenue tax | 62SJ92 | 2,170370 | ||
Adiirstments fir hon-c•sb charges and otfier items: | ||||
Depreciatkin | 553,234 | 542,602 | ||
1,325 | ||||
Provisfin for gratuity | 28,420 | 97,Sg9 | ||
Provñion for compensated kave absences | 30,075 | |||
Diviknd home | t51,170) | (K,i) | ||
(2) | ||||
hair value gain on mvestmems at fair vaLis | (12,285) | (1,652) | ||
(Gam) / Iss on d posal of opcratñg fixed assets | (2,647) | 209 | ||
Provision for doubtfizl debts | 3,1J7 | l9,39J | ||
Finance cast | 1,188,311 | 1,619,351 | ||
2,164,245 | 4,419,625 | |||
(126,358)
4,166,560
465,431
7,415
7,616
4,520,$$4
205,569
302,838
508,407
(245,523) (1,58â,015 (704,112)
15,055
609,752
404
61,071
(1,848,368)
(2,659,179)
(2,659,179)
Stock-Utra‹k
Trade debts
beans and advances
Deposes and prepaynieats
Ohr receivables
Saks tan receivable - net
Increase / (decrease) ia current lfibi&es
Trade and other payabks
Saies tax payabk - net
Finance cost paxl Mark-up received
income and fanl taxes gag (kickdbg tax deducted at source)
Compensated kavc absences paxl Loig tern - net
L‹mg lcmi deposes - net
Nc€cAs6gzoem€ed9eao/(u*edia)opermñsgscNvihes -
carrkd forward
AtlaS Battery Limited
5,029,071 (4J07,547)
7,393,316 (87 )(1,230,085) (1,295,686)
2
(679,527) (1,446,084)
(76,747) (18,974)
(9,485) (7,116)
(494)
(500)
{2,856,774)
41 (20,43$)
5,377,078
Besd Offlce: D-181, Central Avenue, S.LT.E., xara•hi-75730 Pb: (92-21) 11 I-247-225 Fax: (92-21) 32564703
East: abl I.atlas.pk Website: www.ab},gt{@.pg
STATEMENTOF€ASHPLORS EDRTHEYEARENDEDJUNE302M5
Net cab used in operntiag nrtivitirs - brought forward Cest dows from investing nctivitirs
*M FWM• piant arid eq nt Pmce& fr‹:n saie of j:roperty, pram and eg rit Payrmnts for âfangibR assets
Payrimrits for hvestr0ents
Divikzxl received
2025 2024
- R•pees ia '000 -
5/77,078 (2,856,774}
47,662
(218,377)
5}070
(639,037)
36,461
(1,035)
(121,718)
so,844
(7]P,7P7)
Lease rentab peel Ix›ng tcmi tx›rrow mgs obta ed Long terta Ixxzowkgs mpad Slort term bxzow¥›gs - net | tl80,017) (253,978) (4,679t50) | (164,166) (I7i?25) 4,796779 | ||
(697518) | (567019) | |||
Net casb (ased ia) / geaemted boat Oztaaciag activities | (4,810,663) | 3,893,869 | ||
Net (decrease) increase in east a•d east equlvale•ts | (163,382) | 371,810 | ||
Caih and cash equivaieM at begñning of year | 1,191,592 | 819,782 | ||
1,028,210 | 1,191,592 |
At1a# Battery Limited
S.LT E., K mcbi-75730 Pg: (92-21) 111-247-225 Fnn: (92•2l) 32564703