$1 AtlasHonda
AHL/CS/4006/2026
January 29, 2026
The General Manager
Pakistan Stock Exchange Limited Stock Exchange Building
Stock Exchange load Karachi.
z1
Subject:
Dear Sir,
We hereby inform that the Board of Directors of our Company, in its meeting held on Thursclay, January 29, 2026, at i 0:00 o.m. at 2 floor Federation House. Shahra-e-Fzctousi, Clifton, Karachi, has approved the financial statements of the Company for the quarter ended December 31, 2025.
The unoudited condensed interim financial statements of the Company for the quarter ended December 31, 2025, are appended here as Annexures A - D.
Interim cosh clividend of Rs. 'Nil' has been recommended.
The Quarterly Report of the Company for the period ended December 31. 2025, will be transmitted through PUCARS separately. within the specified time.
ThonWngyou,
Maheen Fatima Company Secretary
Atlas Honda Limited
p} Plent: fi-36. Esate Avenue. S I.T E., Karachi UAN : I l 1-11 ]-245, Pb: (92-21) 32575561 -65, 32555561-F5ar: (92-21) 32563758
SMMAgpueR$o:2d2†Km. SM umReai s&ikh« ra, Pb: (92-56) 340650 I -08. 3406007-8. 34060i6 az: (92-36) 3406009
pypy , 01 yTjeod Road Lahore-5400. UA?4: (92-4211 I I -11 1-245. Ph: (92-42 j 372250 I 5-17, 37233S15-17 F»x: (92-42) 37351119
p' b@ giee: t si rtoar, Meezan Executive Town. 4 - Lfiujuat RO6d, FaisalabaA Ph: {92-41) 2541011-1 S Fa$: (92-4I ) 2541017
yf p, pt Wasji Road. Miiltan. Uñ›jq : (92-61) 111 -112-411 Ph: {92-b1) 4571989, 4 i4OOS4, 4570431 -4 Pax: t9*-fil) 4541f›00
j mebsa o see: isiamabad corporateCenter Plol 8 784/785 Gohlra Road lslamabad. Pb: {92-51)5495921-7 Faz: (92-5 115495928
gygezabed O0ice: D•>
Corner 2rid Fler Auto Bahan Road, Latifebed, Hydernh8d. Pb: (92-22j 34I1361-9 F0x: (92-22) 3411370
z: 4ajdidooin Aiaf Rosd. west Sadiq Canal
jtb . pji• {068) 5883415-19, 58884 I 8-28 Fan: (068) 5883414
ATLAS HONDA LIMITED
CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 2025
ASSE7S
13,089,422 | T2,629,323 |
23,9S9 | |
400,5! 9 119,841 43,887 |
Non current ossefs
Progeny, plant and equipment
fnfongib/e assets
Long term investments
Long term loans and aclvances Long term deposits
ANNEXUItE - A
(Unoudiled) (Awaited)
December 31, March 31,
2025 2025
------- (Rupees In '000) -------
Cvnenf assets
Stores. spares and loose tools
Stock-in-trade
mode oebfs
Loans and advances
Trade deposits and preDayments Accrued mark-up / interest
Sales tax and other receivables Taxation - Net
Short term investments
Cash ono bank balances
EQUITY AND LIABILITIES
Eqully
Authorized capital
›so,ooo,oa /v« z , coz« ‹o,ooo.ooo
ordinary shares of Rs.10 each
Issuea, subscribed and paid-ug capital
T24,087,935 (March 3 T. 2025: l 24,087,935)
ordinary shares of Rs, 10 each Reserves
LIABILITIES
Non current ilobllkies
Lease liabilities
Staff retirement benefits
Deferred taxation
Current llobflfflps
Trode and other payables Dividend oayable Uncloimeo aividend
Current portion of lease liabilities
Contingencies and commitments
13,706.067
1,284,749 | 993,123 |
] 3,098,31 4 | B,369,639 |
2,649,916 | 2,506,086 |
01.71S | 102,015 |
353,2'?0 | 290,415 |
490,465 | 1,063,361 |
821,650 | 650,643 |
3,4f7,6'P2 | |
33.812,751 | 3O,048,664 |
21,460,802 | 30,099,343 |
77,494,548 '7t,202.6 T5
1,500,000
l,J4o,879
J62.P3J | JSS.322 |
743,6 TS | |
1.] 50,125 | 927,367 |
40,696,652
47,792,652 | 48B97,06 |
60,37? | |
201.658 | 203,441 |
45,820 | 52,285 |
2,365,414
48,140,549
50,505,563
?l,202,615
13,217,529
74,] 24,100
82,34 I ,62P
1,240,879
36,362,538
2,026,304
4B,952.787
50,979,09 T
87,341,629
Soqoib If. Shiroxi Chief Executlve Officer
Donyol Ahmed Rosheed Chlef financial Officer
ATLAS HONDA LIMITED
CONDENSED INTERIOR STATEMENT OF PROFIT OR LOSS & OTHER CO PREHENSIVE INCOME - (UNAUDITED)
FOR THE NINE MONTHS EHDED DECEMBER 3, 2025
ANNEXURE - B
Quarter ended Nlne months period ended
December 31, December 31, December 3J, December 3 T,
2025 2024 2025 2024
-------- --------- -- (Rupees In '000) -------------------•-----
Soles - net | 73,235,941 | 53,910,836 | I 98,573,553 | 1 46,85S.221 |
Cost of sales | (63,810,343) | (48.158.809) | (T 73.285.094) | tI 32,843, 143) |
Gross profk | 9,42S,598 | 5,752,027 | 25,288,d59 | 14,01 2,078 |
Sales and marketing expenses | (1,223,265) | (969,582) | (3,579,920) | (2,83B,063) |
Administrative expenses | (300,473) | t233,230) | (5?2.967) | (799,710) |
Other income | 1,733,640 | 2, I 52.970 | 5,324,655 | 7.375,209 |
Other operating expenses | (439,487) | t299,737) | (1,236,057) | (662,859) |
AoeofneiproW/joz} ofonAzocole | 23.647 | 13,511 | 41,426 | |
Operating profit | 5,219,260 | 6.415,959 | 24,658.627 | 17, 28,08 |
Fnoncezost | |30,467) | [J 16.680) | t85,879) | |
Profit before levies and Income tax | 9.181,892 | 6,385,492 | 24,741,946 | I 7,042,203 |
Minimum box differential | (7,202) | (5.453} | (13,565) | (J8.242) |
Final foxes | (J,fi91) | |273,446) | ||
Profit before income tax | 9,174.690 | 6,380,029 | 24,725,fi90 | I 6,750,5 5 |
Income tax | ||||
Current tax - for the period | t/,173,790) | (2,290,88'?) | (9,249,360) | (5,806,550) |
- for the Drior perioo | (3l4,767j | |||
Defened tax - (charge) / income | (364,780) | (S8,598 | (222.758) | 22,179 |
(3,538,570) | (2,349,487) | (?,472.138) | (6,099,138) | |
Profit tar fhe period | S,636,120 | 4,030,542 | 15.253,652 | 10,65 T,377 |
Other comprehensive income | ||||
Total comprehensive Income | ||||
for fhe period | 0 | 42 | 15,253,852 10,651,377 | |
Earnings per shore
- basic and diluteo
Soquib H. Shlrozi Chlel Executive Officer
- -------- ------- (Rupees) -------------•--•--------
32.48
12J93
85.84
Donyol Ahmed Rosheed Chlel Finonclol Oflicer
ATLAS HONDA LlRtITED
CONDENSED INTERIM STATEMENT OF CASH FLOW$ - UNAUDITED FOR THE NINE MONTHS ENDED DECEMBER 3J, 2025
Nine months period ended
CASH FLOWS FROM OPERATING AC7iVI7iES
Cost generated from operations
December 31,
2025 202J
-.... (Rupeettn'O0O)......
9,672,044
Income taxes oaid
mark-up / interestreceived
Workers' profit participation fund Daid Workers' welfare funo Daia Compensofeo absences polo Gratuity paid
(12,684.217)
$,$gg,gyg
(&61fi2 (464,052)
sz.okay
t536.162)
t6,969,26J) 4, I I 3,596
t384.7 17)
(267,692)
(78,542)
Long term loans and advances - net | 3.434 | (7,377) |
Long term deposits - net | (5) | (2,243) |
Nel cosh generated from operating ocllvllles | 5,452,034 | 6,075,808 |
CASH FLOWS FROM INVESTING ACTIVITIES | ||
Payments for property, slant and equipment Proceeds from sole of property, Dlont and equipment | l,2l9,40Z} 90,118 | |
Payments for intangible assets | (8,539) | (l0,58/j |
Payments for investments | (28,71 4,219) | (T 6,216,809) |
Proceeds frOM Sale of investments | 27lB17#l | |
Dividend received | 2?,990 | ,609,279 |
Net cosh used In Investing activities | (3,12é,750) | (l 5,747,404) |
CASH FLOWS FROM FINANCING ACTIVI7IES | ||
Lease rentals DOid | ||
Dividend paio | ||
Net cosh used In financing actlvRles | {11,002.82#) | t8,488,53J ) |
Net decrease In cosh and cnsh equivalents | (8,$37f41) | t18, I 60, I 27 |
Cosh and cash equivalents at beginning of the period | 30.09?,343 | 36,369,606 |
Cosh and cosh equivalents at end of the period | J1,4Bl,â02 | T8,209,479 |
(141.724) | (103,073] |
10,8#1002) | (8,38J,458) |
Soquib h. Shlrozi Chlef Executlve Officer
Donyol Ahmed Rosheed Chief Financial Olflcer
ATLAS HONDA LIMITED
CONDENSED INTERIM S7A7EMENT Or CHANGES IN EQUITY - UHAUDITED FOR 7HE NINE MON7HS ENDED O£CEMgEg 31. 202S
ANNEXURE - D
)ssued, subscribed and paid- | Capitol reserves | Revenue reserves | Total | ||
share | Goln on land | * | Un• approprjafed profit | ||
bo1onczo0t#Apd1,JOt*(Audlzd)
Transaction with owners, recognlsed directly in equlfy
F-inal dividend for the Veor ended fvtorch 3l. 2o24 at the role of Rs. 3d per shore
Interim dividend for the half year ended September 30, 2024 at the rate of Rs. 32 per share
rofol comprehensive Income
lof fhe nine months ended Oecember 31, 2024
Profit for the penod
Other comprehensive income
6olonce as at December 3t,
..-•-•...........-.•......... tRtjpees In 'g 0) ..........-.-. ..-•..
1,240,879 39.953 65 9.^92,O00 7,994,SJV 28,767.569
10,651.377 | I 0,651.377 |
(3,97g,BI 4t (3.970,84)
iO.65 I,377 t0,65 I.377
202c (Unoudlted)
Total comprehensive Income lor
throe months ended horch 3›, 2015
4600,238 36.806 | 4,@0,236 36.B06 |
Profit for the period
Other comprehensive loss
Balance as at March 31, 2025 (Audited) Ttonsocflon with ownersIn their copoclfy as ownen
Final dividend tor the year ended march 31, 2025 Ot tha rate of Rs. 42 par shore
Intenm dividend for the half year ended September 30. 2025 of the rote of Rs. 46 per share
rotol compcehansve Income
5.253.852 | JR.252.852 |
ror fhc nine monfhr ended December 3T. 2a25 Pralit lor the penod
Other comprehensive income
1.240.679
l,2D6#
39,953
39.9Sg
66 9,492,000 20,952,193 9J.71S.494
- 4.637,044 4.637,044
165 9.4P2.000 Z5489. 41 36,361,538(5,70g.045 NJ.708.045)
!
U.263.855 | 15253.852 | |||||
Balance os of December 31, 2025 (Unoudited) | 1 2@.875 | 39.95S | l6f | 9,47S,000 | 2#,Y24.&M | 40.&9t.t52 |
5oquTb }J. Shlrod Chief Executive Officer
Donyal Ahmed kosheed Chiel Financial Olficar