BELA AUTOMOTIYESLIMI7ED
Manufacturers of Bo)1 (Flange, Hex, Allen, High-tensil etc.) Nuts cap, Flange, Hex, Weld, etc), Rirvrle pnrt.
Pakistan Stocl‹ EXchange Limite‹t
Time:
AdministrationDepa
ment
BAL/729/2025
October 3, 2025
The General Manager
Mls Pakistan Stock Exchange Limited
Stock Exchange Building, Stock Exchange Road, Karachi.
Reference : FINANCIAL RESULTS FOR THE YEAR ENDED JUNE 30 2025
Dear Sir,
We hereby inform you that the Board of Directors of Bela Automotives Ltd in their meeting held on Friday, October 3, 2025 at 11:30 A.M at Plot No. 1 & 3 Mouza Pathra, Hub Chowki, Balouchistan recommended the following:
NOTE:
CASHDIVIDEND BONUSSHARES RIGHTSMARESNil Nil Nil
The Annual General Meeting of the Company will be held on October 28, 2025 at 9.30
A.M at Plot # 1 & 3, Mouza Pathra, Hub Chowki, Balochistan.
The share transfer books will be closed trom October 22, 2025 to October 28, 2025 (both days inclusive).
The financial result of Bela Automotives Ltd are enclosed herewith. Kindly acknowledge the receipt.
Yours faithfully,
For Bela Automotives Limited
Enclose: 1. Statement o inancial Position 2. Statement of Profit or Loss
3. Statement of Cao %e nsive Ince 4. Statement of Changes of In Equity
5. Statement of
Copy to: 1. Hear of Opera " ns & CSS
Mls Central pository Company of Pakistan Limited
CDC Hous , 99-B, Block ‘B’ SMCHS Main Shahra —e- Faisal Karachi.
2. S.Java’ Hussain
Mls J affs Registrar Services Pvt Ltd
Roo No.20, -thFloor, .Arliay Square Extension, Ne Challi, Shahrah-e-Liaquat, Karachi.
BELA AUTOMOTIVES LIMITED STATEMENT OF FINANCIAL POSITION AS AT JUNE 30, 2025
Note
2025
Rupees
2024
Rupees
EQUITY AND LIABILITIES SHARE CAPITAL AND RESERVES
Authorised capital
6,000,000 (2024: 6,000,000) ordinary shares of Rs.10/ each
60,000,000 60,000,000
Issued, Subscribed and Paid up capital Capital Reserves
Revenue Reserves
Surplus on Revaluation of Property, Plant & Equipment
LIABILITIES
NON CURRENT LIABILITIES
4
58,000,000 | 58,000,000 |
14,700,000 | 14,700,000 |
(105,264,374) | (82,@5196) |
105,025,598 | 106,481,059 |
5
6
7
72,461,224
96,975,863
Deferred Liabilities
CURRENT LIABILITIES
Trade and other payables Accrued markup
Short term borrowings
8 2 15 296 2 0 0 793
2,115,296 2,050,793
10,178,998 | 9,978,959 |
48,739,227 | 40,739,227 |
97,015,572 | 91,724,378 |
9
10
11
155,933,797 142,442,564
CONTINGENCIES AND COMMITMENTS ’TOTAL EQUITY AND LIABILITIES
12
230,510,317 241,469,220
ASSETS NON CURRENT ASSETS | |||
Property, plant and equipment | 13 | 150,414,202 | 152,647,703 |
Long term loans and advances | 14 | ||
Long Term Deposits and Prepayments | 15 | 770,232 | 770,232 |
151,184,434 | 153,417,935 | ||
cUnnENT ASSETS | |||
Stores, spares and loose tools | 16 | 30,552,893 | 34,861,443 |
Stock in trade | 17 | 24,253,176 | 28,322,877 |
Trade debts | 18 | 526,134 | 1,052,266 |
Loans and advances | 19 | 27,923 | 27,923 |
Tax refund due from government | 20 | 23,454,144 | 23,364,588 |
Other receivables | 169,909 | 169,909 | |
Cash and bank | 21 | 341,704 | 252,279 |
79,325,883 | 88,051,285 | ||
TOTAL ASSETS
The niiiicxed xotes form an iiitegral yart of thesefiiinticinl stntevten ts.
CHIEF EXECUTIVE OFFICER
230,510,317 241,469,220
ECTOR
BELA AUTOMOTIVES LIMITED
STATEMENT OF PROFIT OR LOSS
FOR THE YEAR ENDED JUNE 30, 2025
Note 2025 Rupees | 2024 Rupees | |||
Sales | 22 | |||
Cost of Sales | 23 | (4,682,063) | (5,598,760) | |
Gross Loss | (4,682,063) | (5,598,760) | ||
Administrative Expenses | 24 | (2,657,401) | (2,226,390) | |
Other Operating expenses | 25 | (9,174,984) | (11,407,319) | |
(11,832,385) | (13,633,709) | |||
Loss From Operations | (16,514,448) | (19,232,469) | ||
Finance Cost | 26 | (8,000,191) | (8,000,313) | |
(Loss) Before Levies And Taxation | (24,514,639) | (27,232,782) | ||
Levies | 27 | - | ||
(Loss) Before Taxation | (24,514,639) | (27,232,782) | ||
Income tax | 28 | - | - | |
(Loss) For The Year | (24,514,639) | (27,232,782) | ||
Basic (Loss) Per Share | 29 | (4.23) | (4.70) | |
The annexed notes form an integral part of thesefinancial statements. | ||||
CTOR
CHIEF EXECUTIVE OFFICER
BELA AUTOMOTIVES LIMITED
STATEMENT OF COMPREHENSIVE INCOME
RECTOR
OR THE YEAR ENDED JUNE 30, 2025
Note
2025
Rupees
2024
Rupees
(Loss) for the year Other comprehensive income for the year | (24,514,639) | (27,232,782) | |
Itetns that will not be reclassified subsequently to profit or loss account Surplus on revaluation of property, plant and equipment | 20,625,738 | ||
Total comprehensive (Loss) for the year | (24,514,639) | (6,607,044) | |
The antiexed notes form ati in tegml pnrt of thesefinanci'al statements. |
CHIEF EXECUTIVE OFFICER
' BELA AUTOMOTIVES LIMITED
STATEMENT OF CHANGES IN EQUITY
OR THE YEAR ENDED 30 2025
RESERVES
Rupees
Revaluation
Surplus
Revenue
Reserves
Capital
Reserves
Paid up
CapitaI
Particulars
balance as at |uly 01, 2023 | 58,000,000 | 14,700,000 | (56,472,889) | 87,355,796 | 45,582,907 | 103,582,907 |
Total coinprelietisive {Loss) f r the year | ||||||
(Loss) for the year | (27,232,782) | (27,232,782) | (27,232,782) | |||
Other comprehensive income | 20,625,738 | 20,625,738 | 20,625,738 | |||
(27,232,782) | 20,625,738 | (6,607,044) | (6,607,044) | |||
Transferred from surplus on revaluation of property, plant & equipment | 1,500,475 | (1,500,475) | ||||
Balance as at June 30, 2024 TotaI comprehensive {Loss) for the year | 58,000,000 | 14,700,000 | (82,205,196) | 106,481,059 | 38,975,863 | 96,975,863 |
(I-oss) for the year | (24,514,639) | (24,514,639) | (24,514,639) | |||
Other comprehensive income | ||||||
(24,514,639) | (24,514,639) | (24,514,639) | ||||
Transferred from surplus on revaluation | 1,455,461 | (1,455,461) | ||||
of property, plant & equipment | ||||||
balance as at June 30, 2025 | 58,000,000 | 14,700,000 | (105,264,374) | 105,025,598 | 14,461,224 | 72,461,224 |
IRECTOR
T/ie air tiexed motes form ati integ nil ynrt of thesefiiiaiicinl stnteiiien ts.
CHIEF EXECUTIVE OFFICER
BELA AUTOMOTIVES LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2025
,
Note | 2025 | 2024 | ||
Rupees | nuyees | |||
CASH FLOW FROM OPERATING ACTIVITIES | ||||
(Loss) before levies and taxation | (24,514,639) | (27,232,782) | ||
Adjustments for non cash items: | ||||
Depreciation | 2,233,501 | 3,248,733 | ||
Finance Cost | 8,000,191 | 8,000,313 | ||
Provision for Expected credit loss | 526,132 | 32,544 | ||
Staff retirement benefits - gratuity 64,503 59,103 | ||||
Operating (loss) before working capital changes | (13,690,312) | (15,892,089) | ||
WORKING CAPITAL CHANGES | ||||
(Increase) / Decrease in Current Assets: | ||||
Store, Spares & Loose Tools | 4,308,549 | 6,152,020 | ||
Stock in Trade | 4,069,701 | 4,998,155 | ||
Other receivables | 576,392 | |||
8,378,250 | 11,726,567 | |||
Increase /(Decrease) in Current Liabilities: | ||||
Trade and other payables 200,039 139,265 | ||||
Cash generated from operations | 200,039 | 139,265 | ||
Finance Cost Paid | (191) | (313) | ||
Taxes Paid | (89,556) | (132,595) | ||
(89,747) | (132,908) | |||
Net Cash Flows (Used in) Operating Activities | (5,201,770) | (4,159,165) | ||
CASH FLOWS FROM INVESTING ACTIVITIES | ||||
Net Cash Flows generated from Investing Activities | ||||
CASH FLOW FROM FINANCING ACTIVITIES | ||||
HBL Loan Adjusted | (904,134) | |||
Short term Loan | 5,291,195 | 5,050,685 | ||
Net Cash generated from Financing Activities | 5,291,195 | 4,146,551 | ||
Net changes in cash and cash equivalents during the year | 89,425 | (12,614) | ||
Cash and cash equivalents at the beginning of the year 252,279 264,893 | ||||
Cash and cash equivalents at the end of the year
The annexed notes form an integral part of thesefinancial statements.
21 341,704
DIRECTOR
252,279