BOP
THE BANK OF PUNJAB
HO/Corp. Affairs/2s/448
The General Manager,
Pakistan Stock Exchange Limited, Stock Exchange Building,
Stock Exchange Road, Karachi.
Corporate Affairs Department, Head Office, BOP Tower, 10-B, Block E/II, Main Boulevard, Gulberg-III, Lahore.
Tel: +92-42-35783843, 35783976
Fax: +92-42-35783975
corporate.affairs@bop.com.pk kamran.hafeez@bop.com.pk
August 2g, 202
Dear Sir,
FIN
LT F THE AB FOR
THE HALF YEAR ENDED JUNE ao. 2o2s
We are pleased to inform you that the Board of Directors of the Bank of Punjab in their meeting held on Frida Au st sq.as atoa:oo u.m. in the Bank's Board Room at its Head Office, Lahore has approved the half yearly Financial Statements of the Bank for the half year ended June 3o, 2025.
CASH DIVIDEND
Ari Interim Cash Dividend for the half year ended June ao. mor5 at PKR. i.o/- per share
i.e. 1o%.
BONUS SHARES
-- ----NIL-----------
Tii) RIGHT SIIAILES
ANY OTHER
CORPORATE ACTION
iv)
AND / OR
AND / OR
ANY OTHER PRICE-SEN ITIVE INFORMATION
v)
https://www.bop.com.pk
UAN: 11 1 200 100
-----------NIL-----------
THE BANK OF PUNJAB
AND / OR
(o2)
Corporate Affairs Department, Head Office, BOP Tower, 10-B, Block E/II, Main Boulevard, Gulberg-III, Lahore.
Tel: +92-42-35783843, 35783976
Fax: +92-42-35783975
corporate.affairs@bop.com.pk kamran.hafeez@bop.com.pk
(Contd...P/a)
The required Standalone and Consolidated Statements of:
Financial position, Profit and Loss, Changes in Equity and Cash Flows are attached as:
Annexure — A (Standalone)
Annexure — 8 (Consolidated)
The above entitlement will be paid to the shareholders whose names will appear in the
Register of Members on September 11, •••s-
The Share Transfer Books of the Bank will be closed from September iz, zo•s to September 14. >o•s fbOthdays inclusive). Transfers received at our Shares Registrar, Mls. Corplink (Pvt.) Limited, Wings Arcade, 1-K, Commercial, Model Town, Lahore, Pakistan, at the close of business on September 11, 2025 will be treated in time for the purpose of above entitlement to the transferees.
The Half Yearly Report of the Bank for the half year ended June 3o, 202 will be transmitted through PUCARS separately, within the specified time.
Thank you. ‘nd regards,
KAMRAN HAFEEZ
Company Secretary
Encl. As Above.
THE IIANK OF PUNJA H
UNCONSOLIDATE D CONur«s ru isi’Enim sTATEMENT OF FINANCIAL POSITION AS AT JUNE 30, 2025
(Un-auilitctl) June 30,
(Aidiied)
Geceinber 31.
ASSETS
Cash aiid balances »'itli treasur) banks - net Balances with othei’ banks - iiei
tend ings to financial itistitiil ions - net Investments - net
Advances - net
Property and ct@pMent lt ight-of-use assets Intangible assets
De tarred tax assets - net Other assets - nel
Toial assets LIABILITIES
Bui”i'‹› 'intx
f.Jepusits aiid ollioi' accounts Lease liabilities Subuidli1dtUd Jcbts
Deferi'ed lax liabilities Other’ liabil iiies
3“oliil liabilities NET ASSEYS
Note 5
6
7
8
9
IO 11
12
13
l4
17
18
19
20
2025
Itupees in '000'
112,348,166 | )00.773.480 |
6,078,304 | 3,260.824 |
9,792,754 | 14,769.tli6 |
1,425,505,920 | 1.3?0.915.5s i |
72.5,828,274 | 777.397.391 |
2li,'281,.529 | 25.o54.791 |
12,550,610 | 12.S(›5.7f›4 |
2,47b,631 | 2,47l,Sf›7 |
7,812,001 | 9,051.186 |
ll2,J60,972 | I ñ*).*1 I*1.33 |
2,443,537,1 ml 2.379.*J7ti.2 ltl
240,072,IOO | 409.tl05.930 |
1,94d.553,968 | 1.7ltl.2b7.720 |
17,fi17,701 | 17.101.US |
30.816,332 | 3tl.82tl,ltifi |
101,788,1f›2 | 1 1 2.5'96,3 1 I |
2,347,631,182 2,287.446,065
ItFt*ItESENTED BY
h1arc cu|›ilal - net
ltesci cs
ñurplHt. ui rivallation of assets - net of tax Uiiappi'opriated pi'ofi I
22 32,4.52,555
I 8,'987,767
23 t0,036,93.6
34,726,742
96,20S,97'9
CON’I’1NG ENC IES AN11 COMJ¥'I ITMEN’fS
I Ic nMcxcrl ioi«s I t‹› 44 I‹›i it ‹v intcgi'al part of these rmcoiJsulidatccl condcnsotl intci'im
Chief’ Finn neial O1'ficer
TH E BANK OF PU NJAB
U NCONSO LI DATED CON D ENSE D lNTElt I M STATE M ENT OF P RO FIT AND LOSS ACCOU NT (U N-A U INITS H) FOIL THE I'ERIOU EIUED J UIF E 30, 2U25
Quarter Ended
Restated
June 30, 2025 | Ju‹it JO, 2024 | June 3U, 2025 | ||||||
Ptote | Itu pees in 'OUU’ | |||||||
Mark-cup / returM interest earned 25 | G6,l22,264 | 88.478.392 | 135,086,438 | 1.72,722,'l2(i | ||||
h1i rk-up / return interest expei sed 2G 45,354,092 80,456,4iJ8 99,274,564 15ti. 145.'l*iJ | ||||||||
Net mark-up / interest income | 20,768,172 | 8,019,984 | 35,81 I,874 | 16.574.006 | ||||
NON M A RK-U P /1 NT EREST I NCO M E | ||||||||
Fee and commission income | 27 | 3078827 | 2,440,0 I â | 6,31.3893 | 4,3 K g8ñ | |||
Dividend incoiiie | 62797 | 4S0G0 | I é5,J43 | I27U£› | ||||
l'oreign exchange income | I 46, I 97 | â . I | 72J25J | 7fT0, | ||||
Income / (loss) from derivatives | ||||||||
Gain ten seciirit ies - net | 28 | 1,897,885 | 1,387,6J 3 | 2,668,600 | 2.089.2 b4 | |||
Net ( lcs») gaii on derecognition ul” financial n ensured ‹it ai»urtised cc›sI | assets | |||||||
30 | ||||||||
J'otnl non-mark up interest iiicoiue | ||||||||
25,761,770 | 14,298,3 7 b | 45,290,043 | *(i.301 .411b | |||||
NON MA RK- U P / INTEltEST EXPENSES | ||||||||
OperatH›g expenses | 31 | 14,925,507 | 1.1 .873.780 | 29,236,93.1 | 22.307.I 69 | |||
Workers' Welfare Fund | 408,183 | .33,fi40 | 533,3Jb | 87.0 l ti | ||||
Other charges | 32 | |||||||
’1 otal non-markup iiiterest expenses | ||||||||
Prnfit before credit loss allowance | 10,424,750 | 2,3 b9,463 | IS,S15.778 | 4, I05,s76 | ||||
(Icvcrsalj «Iiai'ge ol” credit loss allowance a‹d | ›vrile | 33 | (725,32 7J | ( I ,610.776) | 337,SS9 | (3.406.334) | ||
1• ltte P12“ D L FO ltE ’t’A K AT“tO N | 11,1Stl,tl77 | 4.tl00.23v | l ,1.57,919 | 7.111.9?0 | ||||
l‘lto F IT A FTE lt TAX ATI ON
Diisic ea i iiin gs yer sha re - Ru pees l3iluied earnings per slin re - Ru pees
fi,143, 102
1.53
35 1.53
2.0g
I.4 7
1.4.7
*I“Iic itii ncxuJ nutus I io 44 form an integral part c› I' these unconsolidated condensed iittei mil lial1c ia I stalenacnls.
C'liicf Finunciitl Ofñcci
”I I UA's X UF PL N,IAy
INtUNSOLt DA“J'EU CONDENSBIJ INI Elt I I1 C•tSJl FLOV STATEM E‹1”I' (UN-AI DI ED)
FOR ”I”1IE PEKIOD kNDED JUNE 30. 2025
CASH ¥ LOW’ FRO 81 Or ERA‘I’1NC AC’I’I ¥’I’I’I ES
l'ri›lit lv litre taxiilioii
1.yes. lJividcnd income
fi I
J3
3ti 3tl 2x
Period En‹Jed
June 30,
2025
Ru J›ces in ’000'
(IGJ,34J lJ,O88,f7G
(39,774,412)
2t3,7V7
(1,1117, 731 )
2 I b,2fi9
(7,035.833 l
I.600,553
(24.¥05,8â4) ( 17.2 7f1. 1ft 11
I.ci dliJg IL› Iit1‹N in/ HtxMM›uit - like
June 30.
202*
I’‹} i»ciit rJ›aJl i‹› yr‹lciiix’ I unJ
.'vl‹ci”L-ij› / rclurii ’ il tcrcst rcccix’cJ kl»rk-up / return / interest paid
( I if›.J20,7fi7 j
71.?r)i'
12,1132.43fi) t229,023)
Nvt c.is li generii I ctl frtiiil i›}ie r.i I iii g .ict ii ities
1its'csti ie is In pro{ rly .ind cqtiiptiieni
CtSlt FL(lu l'4Cht IHNANC1N€ SC77VIFI'›
Set cusli useil i n fiiiiiiicing iietiv ities
I nc‘re›cst ill cnaI› u Il‹l cash tquivnients
I0J.JiJ,Ji?
I Iñ,fi92, l6*
l23lhfvV7l 3f›.'74).(ill
11:e annexed notes I to J4 loriu tin inicgral Jnirl ml lliesc ilnctinsolitlutcd condclisei] interim financial .statements.
"FHE BANK OF PUNJAB AND ITS SUBSIDIARIES
CONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION AS AT JUNE 30, 2025
(Un-audited) June 30,
2025
(Audited) December 31,
2024
ASSETS
Cash and balances with treasury banks - net Balances with other banks - net
Lendings to financial institutions - net lnvestments - net
Advances - net
Property and equipment Right-of-use assets Intangible assets Deferred tax assets - net Other assets - net
Total assets
LIABILITIES
Bills payable Borrowings
Deposits and other' accounts
1.ease liabilities Subordinated debts Deferred tax liabilities Other liabilities
3’ota1 liabilities
Note
5
6
7
8
9
10
I l 12
13
14
16
17
18
19
20
21
Rupees in '000’
112,474,865 | 100,773,627 |
6,268,433 | 3,491,71 I |
7,302,754 | 12,891,206 |
1,424,804,821 | 1,319,892,057 |
727,028,368 | 778,757,845 |
29,163,225 | 28,639,949 |
12,627,345 | 12,865,764 |
2,493,636 | 2,488,381 |
7,913,726 | 9,204,913 |
111,128,149 | 110,135,048 |
10,982,919 | 7,636,873 |
240,072,100 | 409,005,930 |
1,945,981,115 | 1,709,564,159 |
17,499,230 | 17,101.125 |
30,816,332 | 30,820,106 |
100,347,666 | 112,896,916 |
2,345,699,362 2,287,025,109
NET ASSETS
REPRESENTED BY
Share capital - net Reserves
Surplus on revaluation of assets - net of tax Non-controlling interest
Unappropriated profit
CONTINGENCIES AND COMMITMENTS
95•505•9.60
22 32,452,535
19,071,17323 10,038,070
992,913
32,95l,26'9
95,505,960
24
. 92,115,392
32,452,535
17,710,207
7,952,066
954,312
33,046,272
92,1 I 5,392
y’
The annexed notes I to 44 form an integral part of these consolidated condensed interim financial stateine ” “
Chief Financial Officer President Chairman Director Director
TH E HANK OF PU NJAB AN D ITS SUBS IDIA RI ES
CONSOLIDATED CON D ENSED I NTERI M STA TEM ENT OF PROFIT AN D LOSS ACCOU NT (U N-A U DITED)
FOR TH E PERIOD EJNDED JUNE 30, 2025
Quarter Ended
Itestated
Period Ended
Restated
June 30, June 30, June 30, June 30,
Mark-up return interest earned Mark-up return interest cxpen red
2025 2024 2025 2024
Note Rupees in ’000’
25 66,039,207 88,507,019 135,014,658 172.,'81,891
26 45,273,556 80,457,511 99,196,416 156,147,623
Net mark-up interest income | 20,765,651 | 8,049,508 | 35,818,242 | 16,634,26£ | |||||||||
NON MARK-UP f 1NTEREST I NCOM E | |||||||||||||
Fee and commission income | 27 | 3,116,699 | 2,463,806 | 6,373,940 | 4 554,93* | ||||||||
Dividend income | 62,797 | 48,069 | 169,345 | I 62,70é | |||||||||
Foreign exchange income | 146,197 | 555,551 | 723,253 | 763,051 | |||||||||
Income (loss) mom derivative | |||||||||||||
Gain on securities - net | 28 | 1,892,834 | 1,387,G55 | 2663147 | 2,089,284 | ||||||||
Net (loss) gain on derecognition of tin uncial a• .ets measured at amonised cost | 29 | (292,312) | 1,362,018 | t>69,049) | 1,362,01£ | ||||||||
Other income | 30 | 98,640 485,086 172,772 1,033,45£ | |||||||||||
’Futal non-markup | interest income | 5,024,855 | 6,302,185 | 9,533,406 | 9,965,432 | ||||||||
I”otnI income | 25,790,506 | I4,3SI ,693 | 45,351,646 | 26,599,72£ | |||||||||
NON MA ltK-U P ‘ INTEREST EXPENSES | |||||||||||||
Operatin p expen se s | 31 | 15,049,462 | I 1,962.400 | 29,462,942 | “2.432,77 | ||||||||
Workers' Welf« rand | 408,183 | 33,G40 | 533,348 | 87.01' | |||||||||
Other charges | 32 | 3,330 | 1,495 | 3,986 | 1,653 | ||||||||
’Fotiil non markup interest expenses | 15,460,97 t | I 1,997,535 | 30,000,276 | 22,521,44f | |||||||||
I'rofit before credit loss alloo'ance | 10,329,5J1 | 2,354,J 58 | 15,351,372 | 4,078,28£ | |||||||||
(Reversal) charge of credit loss allowance and xvrite offs | net | 33 | (533,147) | (1,661,397) | J64,7S1 | (3,437,518 | |||||||
PROFiT BEroRz TAXIi”lON | 10,862,678 | d.015,555 | 1J,80G,62I | 7 5.7'95 | |||||||||
34 | 6,137,866 | 898.096 | 8,367,497 | 2,7tl2,8€›€ | |||||||||
I’ftOFfT AFTER TAXATION | 4,724,812 3.1 17,459 | ° ! 24 | |
Basic en ruing.s per share - Rut›ees | 31 | 145 | |
Diluted earnings per share - Rupees | 3G | 1.45 | 0.94 1.98 |
4,813.93 I
PROFIT ATYklBU1”EABLE TO:
Lquity holdcrs of”thc parent Nnn-conti oiling interest
1.44
4,75 I ,211 3,055,472 fi,480, i23 4.707.331
(26,399) 5h,9d7 38,601 105.607
4,724,812 3, I t7,459 6,519,124 4.812,938
I he annexed nctcs I tu 44 form an integral pan ufthe«e consolidated condensed interim financial statements.
Chief Financial Officer President Chairma» Director Director
gnpi|¿
TIyE IJ.tNX OF” PI/xJAD A/'fD ITS SUBSIDIA It7ES — -
CON5O1IUAT ED CONDENSED INTERI5t 5TATEI1ENT OF CIJA/•IGES IN EQJfiTY UN-AU DITED)
£*OR TII£ PERIOD END*D JUfIF 30. 202s
Shqrv
Balance gs on January 0I , 2024 - •udi‹ed
FlTect of first lime adoption of IFRS•9 • net of tax balance as on January 01 . 2024 • as resisted
Profil afer iaxalion For lh• six monlhs ended June 30, 2024 - as restated Oiher comprehensive ‹ncome ' (loss).
Movement ›n deficit on revsuai on oF invcsimcno n debt ‹nsiru nenls Classified as FVOCI - ne‹ of iaK
32,715.693 (263.ISB) 2,215,040 12.820.095 (2.936,OSJ) 4,754.5S9 762,170 30,502,820 80.SRI.I66
- - - 3.326,B03 • - (4966516) (I639709) 32.715,693 (263.38) 2.2I5,040 I 2,820,095 390.754 4.754,559 762,170 2S.536,104 38,93I.457
105.603 4.246.106 4.351.7l3
ToNl other comprehensive loss - net oFtax f‘or the six monihs ended June 30. 2024
Transf'er la statutory reserve during the pgriod
Transfer From deficit on rcyalustlon of cquly In' cstments classiFed es FVOCI to unapgropriaced profit on d*s+osaI
Transfer from surplus on revaluaMon of fixed asses to unappropriajeé profil
Transfer from surplus on revaluation ot non ban@ng 4sscts io uaappropriatcd profit • nei ot ttx
Transfer From surplus on reve€ualion of non banking assets la unappropr'aled
870.09B
(jgO,y)
2.731
(57.62 I )
57.52 I
I .032
(]Qp,606)
(2.6231
Final cash d vidend • December 3 I . 2023 declared subsequent to yrar end at
f3 27I,5G9) 1.271.569
- f3,27I,569) (3,271,569)
Bqlsnre ay on J«ae 30, 2024 - on-n44dited - as r<>
Profii aft•r uxaiion For th• six monihs ended Dcccml›cr 3 . 2024 O‹her comPrehens ve income (loss)
ktmcasuremcnt pin on defined henefn obligabon
Movement in surplus on rc•valuaIioii of investments in debt iiisiruinenls
F'fovemeol in surplus cii revaltialvon of proJuñy and equipment - net of box 6fovrn*tni in surplus on m•-aluaiton of noir-banking msets - cci of isx
J'otal other comprehensive income nei of tax for six months ended
Transfer ‹a s‹e1utory reserve durmy the p<>
Transfer front dclieu on revaluation of cquuy invcsimenis classified us
£VOCl to unapprupriaied profit on disposal
Translir from surplus on revaluation of fixed assets to unappropriated profil
32.713.693 (263.1 58) 2.21 6,040 13.690.193
I ,804.974
2,879 4,544.627
W.081 2,443,499
g67.777 25,9*7.580 79,700,631
86,53S 8.841,809 8,928,344
( l,804,97u)
50.B43
Transfer Iron› s«rpTus on Jc¥ ni lation of nun ba‹Ik ng assets la unappropr aled profii • nc‹ oftas | (208) | |||||||||
’Fr0n$Fer Iron surplus on rev'uIuation oF non banking css prufii on disposal | - | - | - | - | - | 3,348 | • 3.515 6,863 | |||
balance as on Dec | 32,715,693 | (263.I S8) | 2.215,040 | 1.5.495. IW | 1.011.643 | 6,940,423 | 954,31.2 33.04G,272 92.1.1.5,392 | |||
EfTrct eF reclassification on edo›tion af 7FRS 9 (note 4.1. I ) | - | - | - | - | z9, l98 | - | • - 2+,198 | |||
Opening balance as qt January 01, 2025 | 32.7l5,G93 | f263.156) | 2,215,040 | lS,49S,I 67 | 1,OJ0,g4J | 6.9'40.'t23 | 9S4.JI I | 33.046,272 | 92, I Jd,S90 | |
Profil Dfter tnaation Fur the via moaths ended Junr 30, 2025 | 38.601 | 6.u80,S23 | 6,SI¥. I 2-/ | |||||||
-*.S5J,07t
classiFed ns F'“OCI - nci ur'ax
klovemcnl n deficit on re valuation oI” nvesments n cquMy *nsirun›enls
'1'oial oilier coinprelienxi*'e iiicnine • meI of tax for Hic six moiuhs ended June 30, 2025
Transfer F‹om slstutory reserve Juyz»g ihe period
TronsF
Transfer JYorn surplus on re yaluolion of’ piop
Transfer from surplus on re v8luatloil ol' non bank ing esscs to ungypropr›aleJ
I”r»nsacIions wilh owners recorcled ttirrctly in equity:
F‹nal cash dividend • December 3 I, 2024 declared subsequent to par end ai
(?33)
. ‹r,sss,sJs› s.aas.acs
l1,868.621) (T,888.825)
+^!^• "^ ^^ ^^ *" * 10. 2025 - un-n•‹diIeJ 32.7l 5,G93 (263.I r8) 2,$1.5,0dO t6,856, 33 3, I73.G89 6,86J,38J
The annexed notes I to 44 form an « egral part oFlhcse consohdaed condensed interim f›n8nciaI s‹aicincnis
€itiief Financial Officer
992.9IJ 32,9Tl.269 9r.POS.9S0
THE B.UNK OF PUNJAB AND ITS SUBS I DIARIES
CONSOI.I DATED CONDENSED INTERI UI CASH FLOW STATEMENT (UN-A UDI TED)
FOR TH E PERIOD ENDED JUNE 30, 2025
CASH FLOW FROM OPERATING ACTIVITIES
Note
Period Ended
ltesiated June 30.
2025 2024
Rupees in ’000’
Profil before taxation
14,886621
7,515.798
Less: Dividend income (t69,343) ( 1.62,706)
14,717,278 | 7,353,092 | |||
Adjustments: | ||||
Net mdrk-up / interest income excluding mark-up on lease liability against right of use a acts & HERS-09 adjustments - notional | (35,766,792) | (17,014,3“1) | ||
Depreciation on propcny and equipment | 3.1 | 1,607,758 | 1.t80,l '2 | |
Depreciation on non banking assets acquired in satisfaction of claims | 16,331 | 6,828 | ||
Depreciation on ijarah assets under [FAS - 2 | 3.1 | 191,093 | 178.9C2 | |
Depreciation on right-of-use assets | 3.1 | 1,045,569 | 946.d22 | |
Amortization on intangible assets | 3.1 | 219,594 | 207,307 | |
Amortization of discount on debt securities - net | (7,035,833) | (3,608,472) | ||
M‹irk-up on lease liability against right of’ use assets | 26 | 1,156,710 | 1.037.993 | |
Unrealized gain on revaluation of’ investments classified as FVT'PL | 28 | (131,461) | (352.367) | |
Realized gain on deliverable future contracts | (7.587) | |||
Reversal tit credit loss allowance against lending to financial institutions | 33 | (33,738) | (58.406) | |
Charge / (res'ersal) of credit loss allowance on investments | 33 | S89,75t5 | (44.'745) | |
Charge f (reversal) ‹›f ct'cdit loss allowance on advances | 33 | 1,052,370 | (2.42d,074) | |
Chortle / (rcvct's‹ii, of”credit loss allowance against other assets | 3.3 | 164,000 | (2J2,079) | |
Re vcrsul of tredit loss allow ance against off balance sheet obligations | 33 | (1,017,731) | (689.454) | |
(Revei sal) / charge of credit loss allowance against balance with other banks | 33 | (9,656) | 216.339 | |
11cversal ol’credit loss allowance against balances with treasury banks | 33 | (280,249) | ( 180, b99) | |
11-ltS-09 adjustment - notional - advances | (1,637,980) | ( 1.003.669) | ||
HERS-09 adjustment - notional - borrowings | 429,810 | *4 3.779 | ||
IFRS-09 ‹adjustment - notional - compensation expense | S 1.1 | 971,649 | 196.6b5 | |
WrirLci s’ 4’e1l.ire Fund | 533,348 | b7,0 IN | ||
£iain oil termination of lease liability against right of use assets | 30 | (17,180) | (161.296) | |
€iain on sale of’ property and equipment - net | 30 | (1 I 2,324) | (2 4571 | |
Gain on sale of non banking assrts acquired ni satisf.ict ion of claims - net | 30 | (514.223) | ||
ltcaliz.ed gain on sa.le of“ scctirities - net | 28 | (2,531,686) | (1,729,030) | |
Ne: (loss) / gain on de-ccognition of financial asset.s measured at amoriised cost | 29 | 569,049 | (l.3f›3.972) | |
lvi ovision for eniployccs compensated absences | 15,539 | 6.2ltJ | ||
Provision for gratuity | 263,797 | 304,434 | ||
(39,648,2d8) (24.695.596) | ||||
(2d,930,970J (17,342,504) | ||||
(Increase) / decrcasc in Operating assets: Lendings to financial i‹Jst›tutinns - nct
Ncl ii›vc1tmcnts io scc«ritics classified :is I V”J PL
advances - ncl
Uthcrs usscts - net (cxcluJing non-bankit s asscfs anJ markup receivable)
1ncreasc (decrease) in operating liabilities.
Hills payable l3orrowings
l3cposits und other accounts
C›‹l›ci liabilities - net (cxcluJiny provision lor ttlxation - ncl, markup puyahlc and payable ie gratuity Fund)
5,622, I90 | 142,938.633 | |
63,746,8d4 | ||
47,182,333 | 134.0'72,.548 | |
(4,342,645) | 77,566.332 |
112,208,962
3,346,046 | 2.523.997 |
(171,576,956) | ( I7,f›53.fl9l) |
236,J Ifi,9S6 | I›1.229.4 27 |
9,274,669 |
77,460,715
348.127.952
THE BANK CtF PUNJAB AND ITS SUBSI DBA RIES
CONSOLE DATED CONDENSED INTERI M CASH FLOW STATEMENT (UN-AUDITED) (Contin ued...) FOR THE PERIOD ENDED JUNE 30, 2025
Period Ended
Restated
June 30, 2925 | Junc 30. 2024 | ||
Note | Rupees | in '000' | |
l'aymcnt madc to t!ratuity fund | (421,347) | (690,633) | |
Mark-up return interest r«ccived | 140,119,326 | 177,460,981 | |
Mnrk-up return intcrcsl paid | (lt0,70l,235) | (l4d,890,878) | |
1ncoiuc tax paid | (7,564,786) | (5,969,019) | |
1.1,43l,958 | 21,910.45 I | ||
Set cash ge»ernted from operating activities | 176,170,665 | 406,361,838 | |
CASH FLOW FROM INV ESTI NC ACTI VITIES | |||
Net invesinienis in securities classified us 1- VOCI | (t54,739,948) | (3fi9,234,44G) | |
Nel investments in amortized cost securities | 290,456 | 158,791 | |
Gividcnds rccelvcd | 169,343 | 164,089 | |
Invcsiments in propeny and equipment | (2,136,179) | (2,083,098) | |
1nveslments in intangible assets | (224,849) | (617.073) | |
Proceeds from sale of property and equipment | 117,469 | 13,663 | |
Proceeds from sale of non banking assets acquired in satisfaction of claims | 994,473 | ||
Net cssh used in investing activities | ( t56,523,‘708) | (360,G03,6OI) | |
czsii r Low rROM FIN.NClNG ACTI VITIES | |||
Rcpayrncnt of ubordiiialed debts | (3,774) | (2,250) | |
Subscription received - subordinated perpetual lcrin finance certificates AD I-1 2nd issue | 50,000 | ||
Subsei'iption rcccii cd - privalely placccl term fi n‹ince certificates - 1V | 571.500 | ||
l*ayment of cash dw iclend | (5,588,825) | (3.27 I.5L›8) | |
Payment of leasc liabilit) against right of’ use assets | (1,548,58d) | ( I.260.309) | |
Net cash used in finimcing activities | (7,441,184) | (3,9 I 2,537) | |
increase in cash and c»sh equivalents | t2,205,773 | 41,845,600 | |
LlTcct of credit loss allo vancc changes on cash and cash equivalents | 289,905 | (934,510) | |
Cash arid cash equivalents at bcginning of the period Cash and cash equivalvnis aI end of the period | I03,4l3,J5 115,905,993 | 109,254,980 1.50,16d›.070 | |
Cash and cash equivalents: | |||
Cash and balances with treasury banks - net | 5 | 1.12,474,8tiS | 123, 1.87,242 |
Balances with other banks - nel | 6 | 6,*68,433 | 27,000,220 |
Ovcrdrn›vn noslro accounts | (2,834,305) | (2 t,392) |
I"hc ani›cxcd motel I to 44 *urn› all integralI ptirt of these consolidated condensed ii1tv•rim (t›JatJciuI sfatcn›cnt .
115,908,993
1.50,166,070
Chiel’ FinsnciAl Offiter Pi esident Chairman Director