Financial Results for the Quarter ended 30 September 2025

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BJAFO INDUSTRIES LIMITED

STATEMENT OF FINANCIAL POSITION (UN-AUDITED) AS AT 30 SEPTEMBER 2025

Unaudited

Audited

30 Sep 2025

30 June 2025

Note

Rupees

Rupees

NON - CURRENT ASSETS

Property, plant and equipment

4

2,167,100,117

2.183,410,465

Intangibles

7,173,874

7,359,372

Investment property

65,347,726

65,511,510

Long-term deposits

1,782,900

1,782,900

CURRENY ASSETS

2,241,404,617

2,258,064,247

Inventories

683,653,153

823,271,446

Trade debts

755,193,911

736,861.457

Short-term advances

88,616,509

32,443,924

Trade deposits, Short- term prepayments and other receivables

127,285,563

99,866,111

Short-term investments

5

302,143,946

308.845,537

Advance tax - net

66,626,517

61,786,875

Cash and bank balances

82,756,058

81.067.993

CURRENT LIABILITIES

2,106,275,657

2,144,143,343

Trade, other payables and accrued liabilities

6

397,737,667

476,131.817

Current portion of long-term loan

46,571,307

62,081,213

Short-term borrowings

7

371,717,715

482,692.6a8

Unclaimed dividend

52,866,644

52,866.644

L/npaid dividend

21,y83,646

21,283,646

890,176,979

1.095,056,D08

NET CURRENT ASSETS

1,216,098,678

1,049,087,335

NON - CURRENT LlABlLlTiEs

Employee benefit

40,756,686

34,998.790

Deferred tax liability - net

8

52,895,889

62.698.833

93,652,575

s7,697,623

NET ASSETS

8 0 7

3,209.453.959

REPRESENTED BY:

SHARE CAPITAL AND RESERVES

Share capital

463,826,880

463,826,880

Revenue reserve - unappropriated profit

1,408,033,900

1,249,395,964

Capital reserve - revaluation surplus on property, plant and equipment - net of tax

1,491,989,940

1,496,231,115

Quarter Ended

OuaRer Ended

Note

30 Sep 2025

Rupees

Period to Due Date

Rupees

30 Sep 2024

Rupees _,

Period to Due Date

Rupees

Revenue - net

10

1,117,653,792

1,117,653,792

651 475,748

651 475.748

Cost of sales

(680,67 2,190}

(680,672,190}

(431,482,784)

(431,482.784)

Gross profit

436,981,602

436,981,602

219.992.964

21g.ggz, 964

Other income

1,602,777

1,602,777

9.030,163

9,030.163

Distribution expenses

(84,346,395)

(84,346,395)

(17,262,961)

t17,283.961 )

Administrative expenses

(67,820,338)

(67,B20,338)

(60,158.067)

(60,158.067)

Net impairment lasses reversedl(charged) on

(11,976,540)

(11,976,540)

6,554,321

6.554 321

financial assets

Operating profit

274,441,106

274,444 ,106

58, 35,4Z0

58, T35.42g

Finance cost

(25,678,265)

(25,678,285)

(9,161,737)

(9,161,737)

Finance income

4,d78,329

4,478,329

8,304,693

8.304 693

Net finance cost

(21,4 99,956)

(21,199,956)

(857,044)"

(857,D44)

Workers' profit participation fund

(12,662,058)

(12,562,058)

‹7,863.919)

(7,863.919)

Workers' welfare fund

(9,054,217)

(9,054,217)

i 3,083.890)

(3,083.890

Profit before income tax and final taxes

231,524,875

231524,875

146,330.567

146.330.567

Final taxes

Profit before income tax for the period

231,524,875

231,524,875

146,330. 567

146,330.567

Income tax

(77,128,114)

(77,128,114)

(47,741.601)

(47,741 601)

Profit after income tax for the period

154,396,761

154,39d.761

98,58B.96b

98,58d966

Earnings per share

Basic and di|uted

3.33

3.33

2.13

2.13

The annexed notes from 1 to 16 form an integral part of these financial statements.

' 1

Chie Financial Officer

" hie ecutive Officer

Director

19,1 22,081

Z0.127.545

185,498

197

163,Y84

164,331

1 2,131,1 22

7,768.683

1 2,662,g58

7.863.919

9,054,217

3.083.890

5,757,896

5.455.001

11,976,540

(6.554.321)

(1,593,Y50)

(1.593,750)

(3,294,064)

(5,303.037)

g,962, SS2

411 78G

(9,tl$y)

(7,436.413)

(1,184,265)

(3.001.656)

(15,325,383)

t8.407,871

(15.325, 384)

‹602.171)

Profit before tax

Adjustments for.

231,524,875

146.330.567

Deprecia(ion on property, plant and equipment

Amortization on intangibles

Depreciation on investment property

Finance costs

Provision for Workers' profit participation fund

Provision for Workers' welfare fund

Provision for gratuity

Impairment (reversal) / losses at financial assets

Renlal income

Unrealized gain on remeasurement of investment

Unrealized exchange fgain)/ loss - net

Gain on sale of property, plant and equipment

Interest income

73,934,t41

20,990.175

305,459, S16

167,320.742

Changes in working capitaI:

inventories

I 39,618, 293

169.4 1.514

Trade debts

(39,576, 223)

(228.522,986)

Advances. deposits. short term prepayments and other receivables

(82,221,334)

(6.197, 694)

Trade and other payables

(70, t10,424)

29.827.582

(52,2ss,ggg

‹35.481,764j

Cash generated from operating activities

Z5s, f69,828

Finance costs paid

(12,315,845)

(7.044,327)

Contributions to Gratuity fund

( J4,316,62 7)

Payments to Workers' profit participation fund

(30,000,000}

(18.703,803›

Income laxes paid

(9 t,770,700)

(85.312,959)

|134.086,345}

f126.27 7 716J

Net cash (used In) / generated from operating activities

I â9,083,#83

5,561 242

CASH FLOWS FROM INVESTING ACTIVITIES

Acquisition of property, plant and equipment

{3,aze,ao4)

O 0.452 803)

Proceeds from sale of property. plant and equipment

11,072

1 3,64 5 011

Purchase of investments

9,995,655

Rent received

1,593,750

1,593 750

Interest received

1,184,265

Net cash used in investing activities

8,904,938

(4.214,042)

CASH FLOWS FROH FlNANClhlG a CTlvins s

Dividend paid

Repayment of long term loan

Payment of lease liabilities

Net cash (usad In) / generated from financing activities

(15,325,383)

(24.335.426›

Net increase / (decrease) in cash and cash equivalents

11 2,6G3,038

(22 988 226)

Cash and cash equivalents at beginning of the peripd

(401,624,695)

{86.991.312)

Cash and cash equivalents at end of the period

1 1

388, 961,G57)

109,979.538)

The annexed notes from 1 to 16 form an integral part of these financial statements.