B.r.r. Guardian LimitedPSX: BRRG

Consolidated Shariah Compliant Companies Disclosure of Information As Per Fourth Schedule of Companies Act, 2017 for the Half Year Ended December 31, 2025

· Issued by B.r.r. Guardian Limited

BRR GUARDIAN LIMITED

Notes to The Consolidated Condensed Interim Financial Information

For The Half Year Ended December 31, 2025 (Unaudited)

20

CONSOLIDATED - SHARIAH COMPLIANT COMPANIES DISCLOSURE OF INFORMATION AS PER

FOURTH SCHEDULE OF COMPANIES ACT 2017 :

20.1

Loans/advances obtained as per Is lamic mode:

Nil

20.2

Shariah compliant bank deposits/bank balances:

Bank balances placed under shariah compliant arrangement amounts to Rs.2.842 million

20.3

Profit earned from shariah compliant bank deposits / bank balances:

Profit earned during the period from shariah compliant bank balances amount to Rs.0.107 million

20.4

Revenue earned from a shariah compliant business segment:

This includes rental income & other charges earned amounting to 193.798 million during the period.

20.5

Gain/loss or dividend earned from shariah compliant investments:

Dividend from shariah compliant investments amounted to Rs. 27.112 million

Realized gain / loss from shariah compliant investments amounted to Rs.54.511 million

20.6

Exchange gain earned:

Nil

20.7

Mark up paid on Is lamic mode of financing:

Nil

20.8

Relationship with shariah compliant banks; and

The Group has shariah compliant bank accounts with the following banks:

-Al Baraka Bank (Pakistan) Limited

-Habib Metropolitan Bank Limited

20.9

Profits earned or interest paid on any conventional loan or advance

Nil

Company analysis

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