Transmission of Quarterly Report for the 1st quarter ended Sep 30,2025 of BRR Guardian Limited

Un-Audited Standalone & Consolidated

Condensed Interim Financial Information For The Three Months Period Ended

September 30, 2025 A

BRR Guardian Limited 2025

BRR Guardian Limited

Contents Page

Corporate Information 03

Directors' Report 04

05

Condensed Interim Statement of Financial Position 06

Condensed Interim Statement of Profit or Loss 07

Condensed Interim Statement of Comprehensive Income 08

Condensed Interim Statement of Cash Flow 09

Condensed Interim Statement of Changes in Equity 10

Notes to the Condensed Interim Financial Information 11

Contents Page

Directors' Report to the Consolidated Condensed

17

Interim Financial Information 16

Consolidated Condensed Interim Statement of Financial Position 18

Consolidated Condensed Interim Statement of Profit or Loss 19

Consolidated Condensed Interim Statement of Comprehensive Income 20

Consolidated Condensed Interim Statement of Cash Flow 21

Consolidated Condensed Interim Statement of Changes in Equity 22

Notes to the Consolidated Condensed Interim Financial Information 23

CORPORATE INFORMATION

Shariah Advisor

Chief Financial Officer

Mufti Muhammad Aqeel Syed Tariq Masood

Company Secretary Mr. Tahir Mehmood Head of Internal Audit Abdul Rahman Subhan

Auditors Crowe Hussain Chaudhury & Co. Chartered Accountants Shariah Auditors S.M. Suhail & Co. Chartered Accountants

Legal Advisor Malik & Malik Law Associates

Bankers

Web-site

Registered Office & Head Office

Registrars

Al-Baraka Bank (Pakistan) Limited Habib Metropolition Bank Limited

https://www.firstdawood.com/brrgl

20th Floor BRR Tower, Hassan Ali Street, off: I. I. Chundrigar Road, Karachi-74000.

Tel No. : 92 (21) 32602401-6 and 32270181-6

Email : brr@firstdawood.com

F.D. Registrar Services (Pvt.) Limited

Suit 1705 - A. 17th Floor, Saima Trade Tower,

I.I. Chundrigar Road, Karachi.

Tel No. (92-21) 32271905-6 (92-21) 32213243

E-mail: info@fdregistrar.com complain@fdregistrar.com fdregistrar@yahoo.com

Branch Offices Office No. 405 4th Floor, 55-B, ISE Tower Jinnah Avenue, Islamabad

Security Vault

G-187, Block-2, Shahrah-e-Quaideen, PECHS Karachi-754000

DIRECTORS' REPORT

Dear Shareholders,

On behalf of the Board of Directors of BRR Guardian Limited ('BRRG'), it gives us great pleasure to present to you the 1st Quarter Condensed Interim Financial Statements for the three months ended September 30, 2025.

FINANCIAL PERFORMANCE

During the first quarter ended under review, BRRG made a record profit of Rs. 762.991 million. Rental income demonstrated a significant growth of 15%, which increased to Rs. 81.237 million from Rs. 70.227 million in prior period. Profit before levy and taxation rose to Rs. 929.126 million from Rs. 44.33 million, reflecting improved operational efficiency and planning. After accounting for levy and taxation of Rs. 166.135 million, the net profit stood at Rs. 762.991 million and Earnings per share (EPS) improved to Rs. 8.03 from Rs. 0.35. Our steadfast commitment to delivering value to our shareholders remains unwavering, even in the face of challenging geopolitical and economic situation.

CONCLUSION / FUTURE PROSPECT:

We are closely monitoring the business scenario, aiming to sustain profitable growth and create value for shareholders

On Behalf of the Board of Directors

BRR Guardian Limited

Ayaz Dawood

Junaid Sakhi

Director Chief Executive Officer

October 27, 2025

Karachi

ASSETS

Condensed Interim Statement of Financial Position

As At September 30, 2025

(Un-audited) (Audited)

September 30, June 30,

2025 2025

Note ---------------(Rupees)---------------

NON CURRENT ASSETS

Revenue Reserve 8 1,946,434,645 1,182,757,089

LIABILITIES

NON CURRENT LIABILITIES

5,648,442,672 4,418,182,021

Deferred tax liability 588,363,097 386,309,010

The annexed notes from 1 to 14 form an integral part of these condensed interim financial information.

Director

Chief Executive Officer

Chief Financial Officer

Condensed Interim Statement of Profit or Loss For The Three Months Ended September 30, 2025

(Un-Audited)

The annexed notes from 1 to 14 form an integral part of these condensed interim financial information.

Condensed Interim Statement of Comprehensive Income For The Three Months Ended September 30, 2025

(Un-Audited)

September 30, September 30,

2025 2024

------------------ Rupees ---------------

Total comprehensive income 1,230,260,651 19,204,364

The annexed notes from 1 to 14 form an integral part of these condensed interim financial information.

Condensed Interim Statement of Cash Flow For The Three Months Ended September 30, 2025

(Un-Audited)

A CASH FLOW FROM OPERATING ACTIVITIES

September 30, September 30,

2025 2024

-------------------- Rupees ---------------

Profit before taxation 929,126,898 44,330,075

Adjustment for non-cash and other items

The annexed notes from 1 to 14 form an integral part of these condensed interim financial information.

Condensed Interim Statement of Changes In Equity For The Three Months Ended September 30, 2025 (Un-Audited)

--------------------------------------------------Rupees------------------------------------------------

Balance as at July 01, 2024 950,084,890 1,130,801,550 881,703,899 579,496,764 3,542,087,103

Profit for the three months ended September 30, 2024 Other comprehensive income

The annexed notes from 1 to 14 form an integral part of these condensed interim financial information.

Notes To The Condensed Interim Financial Information For The Three Months Ended September 30, 2025

(Un-Audited)

1. LEGAL STATUS AND NATURE OF THE BUSINESS

   1. BRR Guardian Limited ('the Company' or 'BRRGL') was incorporated in Pakistan on December 16, 2021 as a public limited company (un-listed) under Company Act, 2017. Subsequently, the Company has listed on Pakistan Stock Exchange on August 04, 2023 and is now a public listed company. The principle line of business of the company is marketing and development of all type of real estate including developed or undeveloped land, housing or commercial projects including commercial markets or multistoried building ( for commercial or residential purposes), shopping centers, restaurants, hotels, recreational facilities etc. with the permission of concerned authorities and compliance with applicable laws and regulations. The registered office of the Company is situated at 20th floor, B.R.R Tower, Hassan Ali Street. I.I Chundrigar Road, Karachi. It is to be noted that during prior year, the Company has acquired modaraba business however the business of ijarah leasing and diminishing musharika have been discontinued after the amalgamation and the existing contracts are live for recovery purposes only.

      These represent the standalone financial statements of the Company.

2. BASIS OF PREPARATION

   These condensed interim financial information have been prepared under the historical cost conventions, except that certain financial instruments have been included at fair value in accordance with the recognition / measurement criteria mentioned in the relevant international standards applicable.

   These condensed interim financial information are unaudited and are submitted to Shareholders and have been prepared in accordance with International Accounting Standard - 34 "Interim Financial Reporting" as applicable in Pakistan.

3. SIGNIFICANT ACCOUNTING POLICIES

   The accounting policies and methods of computation followed in the preparation of these condensed interim financial information are the same as those applied in preparing the audited financial statements for the year ended June 30, 2025.

4. PROPERTY, PLANT AND EQUIPMENT

   Note

   (Un-audited) (Audited)

   September 30, June 30,

   2025 2025

   ---------------(Rupees)---------------

   Property and equipment - owned 4.1 119,919,253 112,606,517

   Property, plant and equipment - Ijarah / leased 9,174,820 9,174,820

   1. Property and equipment - Owned

      129,094,073

      121,781,337

      Following additions at cost and disposals in assets in own use, at cost, were made during the period:

      --------------Additions-------------			--------------Disposals -------------
      (Un-audited)		(Audited)	(Un-audited)	(Audited)
      September 30,		June 30,	September 30,	June 30,
      2025		2025	2025	2025
      ---------------(Rupees)---------------
      Lockers	-	4,156,000	-	-
      Furniture and fixtures	-	6,100,000	-	-
      Vehicles	16,302,800	10,196,896	6,721,720	7,937,467
      Office equipment and computers	510,000	23,935,780	-	380,500
      	16,812,800	44,388,676	6,721,720	8,317,967

5. INVESTMENT PROPERTIES Note

   (Un-audited) (Audited)

   September 30, June 30,

   2025 2025

   ---------------(Rupees)---------------

   Investment properties	5.1	861,431,706	872,363,678
   Capital work-in-progress	5.2	30,524,356	21,499,452
   		891,956,062	893,863,130

   1. No addition / disposals were made in invesment property during the period.

   2. This includes Rs.21.435 million paid to the Lahore Development Authority (LDA) as part of the permanent commercialization fee for Plot No. 57-B, Block B/III, Gulberg-III, Lahore. The total amount demanded by the LDA is Rs. 39,485,160 and the remaining balance will be paid in installments within the current financial year.

6. LONG TERM INVESTMENT

   Unquoted wholly owned subsidiary company - at cost

   less impairment BRR Financial Services (Private) Limited

   5,500,000 ordinary shares of Rs. 10 each 43,054,009 43,054,009

   1. The net assets of BRR Financial Services (Private) Limited based on latest audited financial statement as at June 30, 2025 amounted to Rs. 380.197 million (June 30,2024 : Rs. 266.009 million).

7. SHORT TERM INVESTMENTS

   Fair value through profit or loss -FVTPL

   Listed ordinary shares Mutual fund units Preference Shares Listed debt securities

   Deliverable future contracts

   Fair value through other comprehensive income - FVTOCI

   Listed ordinary shares Unlisted ordinary shares

   Less: Provision for diminution in the value of investments

   3,278,187,237

   99,005,747

   18,954,847

   -64,765,353

   1,821,678,450	1,298,730,454
   79,817,835	79,817,835

   3,460,913,184

   1,901,496,285

   5,362,409,469

   (10,253,561)

   5,352,155,908

   2,376,823,769

   180,614,520

   13,013,797

   13,292,500

   -2,583,744,586

   1,378,548,289

   3,962,292,875

   (10,253,561)

   3,952,039,314

8. RESERVES

   Capital reserve

   Merger reserve 1,130,801,550

   1,130,801,550

   Surplus on revaluation of FVTOCI investment

   Revenue reserve

   Accumulated profit

   1,621,121,587

   1,946,434,645	1,182,757,089
   4,698,357,782	3,468,097,131

   2,751,923,137

   1,154,538,492

   2,285,340,042

9. CONTINGENCIES AND COMMITMENTS

   1. There is no significant change in the status of contingencies as reported in note 24 to the annual audited financial statement of the BRR Guardian Limited for the year ended June 30, 2025.

      (Un-audited) (Un-audited)

      September 30, September 30,

      2025 2024

10. INVESTMENT INCOME - NET ---------------(Rupees)--------------

    Dividend income 3,556,073 1,828,194

    Gain / (loss) on sale of investments Profit on debt securities

    Gain / (loss) on settlement of DFC's Profit on bank balances

    Unrealised gain / (loss) on revaluation of FVTPL investment Less: Commission and brokerage expense

    54,821,440

    62,843

    113,750

    50,551

    843,185,496

    901,790,153

    (1,592,156)

    900,197,997

    (256,140)

    452,332

    (120,605)

    593,359

    17,497,171

    19,994,311

    (517,773)

    19,476,538

11. TAXATION

    Current tax Deferred tax

    15,830,043

    149,772,387

    165,602,430

    4,532,112

    6,433,654

    10,965,766

    1. The aggreagate of Levy representing final tax of Rs.0.533 million (September 30, 2024 : Rs. 0.274 million) and current tax charge of Rs.15.830 million (September 30, 2024 : Rs. 4.532 million ) amounting to Rs.16.363 million (September 30, 2024 : Rs.4.806 million) represents the total tax liability of the company for the period.

12. RELATED PARTY TRANSACTIONS

    The company has related party relationship with it associated undertakings, employee benefit plans, and its key management personnel.

    The details of related party transactions, other than remuneration and benefits to key management personnel under the terms of their employment, as at September 30, 2025 are as follows :

    Relationship with the Company

    1. Transactions during the period

       Associated companies / other related parties

       Nature of transactions

       (Un-audited) (Un-audited) September 30, September 30,

       2025 2024

       ---------------(Rupees)---------------

       	Rental received against property	2,003,052	1,910,532
       	Group life takaful paid	826,541	749,625
       Dawood Family Takaful Limited	Musharaka finance received	-	22,000,000
       	Musharaka finance paid	-	22,000,000
       	Profit accrued on musharaka	-	185,501
       First Dawood Employees Provident Fund	Transfer to provident fund	1,579,656	1,428,186

       Relationship with the Company

       Nature of Balances

       (Un-audited) (Audited)

       September 30, June 30,

       2025 2025

    2. Period end balances ---------------(Rupees)---------------Associated companies / other related parties

       Hydrochina Dawood Power (Private) Ltd.

       Rent receivable Security deposit

       999,855 57,060

       60,000 60,000

13. NON-ADJUSTING EVENT AFTER THE BALANCE SHEET DATE

The Board of Directors of BRR Guardian Limited in their meeting held on October 27, 2025 has recommended final cash dividend at the rate of 5% i.e Rs.0.5 per share amounting to Rs.47.504 million for the year ended June 30, 2025 subject to the approval of the shareholders in the forthcoming annual general meeting. These financial statements do not reflect this distribution.

1. DATE OF AUTHORISATION FOR ISSUE

   These condensed interim financial information was authorised for issue on October 27, 2025 by the Board of Directors of BRR Guardian Limited.

2. GENERAL

Figures have been rounded off to the nearest Rupee.

Director

Chief Executive Officer

Chief Financial Officer

Un-Audited Consolidated Condensed Interim

Financial Information For The Three Months Ended

September 30, 2025

DIRECTORS' REPORT TO THE CONSOLIDATED CONDENSED INTERIM FINANCIAL INFORMATION

Dear Shareholders,

On behalf of the Board of Directors of BRR Guardian Limited ('BRRG'), it gives us great pleasure to present to you the 1st Quarter Condensed Consolidated Interim Financial Statements for the three months ended September 30, 2025.

FINANCIAL PERFORMANCE

During the first quarter ended under review, BRRG made a record profit of Rs. 780.328 million. Rental income demonstrated a significant growth of 15%, which increased to Rs. 81.237 million from Rs. 70.227 million in prior period. Profit before levy and taxation rose to Rs. 946.464 million from Rs. 46.050 million, reflecting improved operational efficiency and planning. After accounting for levy and taxation of Rs. 166.135 million, the net profit stood at Rs.

780.328 million and Earnings per share (EPS) improved to Rs. 8.21 from Rs. 0.37. Our steadfast commitment to delivering value to our shareholders remains unwavering, even in the face of challenging geopolitical and economic situation.

CONCLUSION / FUTURE PROSPECT:

We are closely monitoring the business scenario, aiming to sustain profitable growth and create value for shareholders

On Behalf of the Board of Directors

BRR Guardian Limited

Ayaz Dawood

Ghanzanfar-ul-Islam

Director Chief Executive Officer

October 27, 2025

Karachi

ASSETS

Consolidated Condensed Interim Statement of Financial Position

As At September 30, 2025

(Un-audited) (Audited)

September 30, June 30,

2025 2025

Note ---------------(Rupees)---------------

NON CURRENT ASSETS

Revenue Reserve

LIABILITIES

NON CURRENT LIABILITIES

Deferred tax liability

8 2,012,151,017 1,231,136,234

6,182,067,201 4,755,325,303

588,363,097 386,309,010

The annexed notes from 1 to 15 form an integral part of these condensed consolidated interim financial information.

Consolidated Condensed Interim Statement of Profit or Loss For The Three Months Ended September 30, 2025

(Un-Audited)

The annexed notes from 1 to 15 form an integral part of these condensed consolidated interim financial information.

Consolidated Condensed Interim Statement of Comprehensive Income For The Three Months Ended September 30, 2025

(Un-Audited)

September 30, September 30,

2025 2024

------------------- Rupees --------------

Consolidated Condensed Interim Statement of Cash Flow For The Three Months Ended September 30, 2025

(Un-Audited)

1. CASH FLOW FROM OPERATING ACTIVITIES

   September 30, September 30,

   2025 2024

   --------------------- Rupees ----------------------

   Profit before taxation 946,464,125 46,050,364

   Adjustment for non-cash and other items

   Depreciation	18,455,603		17,716,492
   Credit loss allowance	925,250		-
   Gain on disposal of property and equipment - owned	(2,759,038)		(82,146)
   Profit on murabaha, musharaka	(470,055)		(2,563,545)
   Financial charges	9,154		189,441
   Profit on debt securities	(62,843)		(452,332)
   Rental income	(81,237,372)		(70,227,132)
   Gain / (loss) on sale of investments	(54,934,671)		179,078
   Unrealised gain on revaluation of FVTPL investment	(860,305,929)		(19,063,051)
   	(980,379,901)		(74,303,195)
   (Increase) / decrease in current assets
   Loans, advances and prepayments	(42,688,611)		14,501,434
   Accrued profit	966,804		3,563,256
   Other receivables	(8,052,979)		(10,552,000)
   	(49,774,786)		7,512,690
   Increase / (decrease) in current liabilities
   Creditors, accrued and other liabilities	14,270,435		(11,642,880)
   Security deposits	1,165,500		972,100
   Rentals received in advance -net	79,575,015		61,423,849
   Accrued profit on borrowings	(9,154)		(189,441)
   Levies and income tax paid	(8,425,203)		(537,904)
   	86,576,592		50,025,724

   Net cash generated from operating activities 2,886,031 29,285,582

2. CASH FLOW FROM INVESTING ACTIVITIES

   (20,150,860)

   -136,100

   (21,877,896)

   20,226,371

   97,020

Addition to property and equipment - owned Addition to capital work in progress

Proceeds from the disposal of property and equipment - owned Investments disposed - net

Musharaka finances

Long-term loans, advances and deposits

Net cash used in investing activities (3,753,762) (21,569,265)

1. CASH FLOW FROM FINANCING ACTIVITIES

Profit paid to certificate holders

Net cash generated from financing activities (223,255) -

Net decrease in cash and cash equivalents (1,090,986) 7,716,317

Cash and cash equivalents at the beginning of the period 4,216,353 9,425,963

information.

Chief Financial Officer

Cash and cash equivalents at the end of the period 3,125,367 17,142,280 The annexed notes from 1 to 15 form an integral part of these condensed consolidated interim financial

Chief Executive Officer

Director

Consolidated Condensed Interim Statement of Changes In Equity For The Three Months Ended September 30, 2025

(Un-Audited)

--------------------------------------------------Rupees------------------------------------------------

Balance as at July 01, 2024 950,084,890 1,130,801,550 1,088,115,534 596,040,381 3,765,042,355

Profit for the three months ended September 30, 2024 Other comprehensive income

The annexed notes from 1 to 15 form an integral part of these condensed consolidated interim financial information.

Director

Chief Executive Officer

Chief Financial Officer

Consolidated Notes To The Condensed Interim Financial Information For The Three Months Ended September 30, 2025

(Un-Audited)

1. LEGAL STATUS AND NATURE OF THE BUSINESS

   These consolidated financial statements consist of the following group companies:

   1. Holding Company

The group comprises of the following subsidiary company:

In prior year, pursuant to the scheme of amalgamation, the Company has acquired a wholly owned subsidiary namely BRR Financial Services (Private) Limited (the Subsidiary) which was incorporated on November 30, 2015 under the Companies Ordinance 1984, now Companies Act 2017. The principal business activity of the Company is to render brokerage service in capital and money market and to render other consultancy services etc. The registered office at 18th Floor, B.R.R Towers, Hassan Ali Street off I.I. Chundrigar Road, Karachi.

The Company is wholly owned subsidiary of BRR Guardian Limited.

1. BASIS OF PREPARATION

   These consolidated condensed interim financial information have been prepared under the historical cost conventions, except that certain financial instruments have been included at fair value in accordance with the recognition / measurement criteria mentioned in the relevant international standards applicable.

   These consolidated condensed interim financial information are unaudited and are submitted to Certificate Holders and have been prepared in accordance with International Accounting Standard - 34 "Interim Financial Reporting" as applicable in Pakistan.

2. BASIS OF CONSOLIDATION

   These consolidated condensed interim financial statements incorporate the condensed interim financial statements of the Modaraba and the condensed interim financial statements of subsidiary from the date that control of the subsidiary by the Group commences until the date that control ceases. The condensed interim financial statements of the subsidiary is incorporated on a line-by-line basis and the investment held by the Modaraba is eliminated against the corresponding share capital of subsidiary in the consolidated condensed interim financial statements.

   The consolidated condensed interim financial statement of subsidiary is prepared for the same reporting period as the Holding Company, using accounting policies that are generally consistent with those of the Holding Company.

   Material intra-group balances and transactions are eliminated.

3. SIGNIFICANT ACCOUNTING POLICIES

   The accounting policies and methods of computation followed in the preparation of these condensed consolidated interim financial information are the same as those applied in preparing the audited financial statements for the year ended June 30, 2025.

4. PROPERTY, PLANT AND EQUIPMENT

   Note

   (Un-audited) (Audited)

   September 30, June 30,

   2025 2025

   ---------------(Rupees)---------------

   Property and equipment - owned	5.1	119,919,253	112,606,517
   Property, plant and equipment - Ijarah / leased		9,174,820	9,174,820
   		129,094,073	121,781,337

   1. Property and equipment - Owned

      Following additions at cost and disposals in assets in own use, at cost, were made during the period:

      --------------Additions------------- (Un-audited) (Audited) September 30, June 30, 2025 2025			- Disposals (Un-audited) September 30, 2025	------------- (Audited) June 30, 2025
      Lockers	---------------(Rupees)--------------- - 4,156,000 -			-
      Furniture and fixtures	-	6,100,000	-	-
      Vehicles	16,302,800	10,196,896	6,721,720	7,937,467
      Office equipment and computers	510,000	23,935,780	-	380,500

      16,812,800 44,388,676 6,721,720 8,317,967

5. INVESTMENT PROPERTIES

   Investment properties

   1. 861,431,706

      872,363,678

      Capital work-in-progress

   2. 30,524,356 21,499,452

      891,956,062 893,863,130

      1. No addition / disposals were made in invesment property during the period.

      2. This includes Rs.21.435 million paid to the Lahore Development Authority (LDA) as part of the permanent commercialization fee for Plot No. 57-B, Block B/III, Gulberg-III, Lahore. The total amount demanded by the LDA is Rs. 39,485,160 and the remaining balance will be paid in installments within the current financial year.

      (Un-audited) (Audited) September 30, June 30,

      2025 2025

6. SHORT TERM INVESTMENTS

   Fair value through profit or loss -FVTPL

   --------------(Rupees)--------------

   Listed ordinary shares	3,351,720,346	2,432,682,723
   Mutual fund units	117,286,269	198,481,287
   Preference Shares	18,954,847	13,013,797
   Listed debt securities	-	13,292,500
   Deliverable future contracts	64,765,353	-
   	3,552,726,815	2,657,470,307
   Fair value through other comprehensive income - FVTOCI

   Listed ordinary shares Unlisted ordinary shares

   2,306,220,142	1,604,128,126
   79,817,835	79,817,835

   2,386,037,977 1,683,945,961

   5,938,764,792 4,341,416,268

   Less: Provision for diminution in the value of investments

   (10,253,561) (10,253,561)

   5,928,511,231 4,331,162,707

7. RESERVES

   Capital reserve

   (Un-audited) (Audited) September 30, June 30,

   2025 2025

   --------------(Rupees)--------------

   Merger reserve

   1,130,801,550

   1,130,801,550

   Surplus on revaluation of FVTOCI investment 2,089,029,744 1,443,302,629

   Revenue reserve

   3,219,831,294

   2,574,104,179

   Accumulated profit

8. CONTINGENCIES AND COMMITMENTS

   2,012,151,017 1,231,136,234

   5,231,982,311 3,805,204,413

   1. There is no significant change in the status of contingencies as reported in note 23 to the annual audited financial statement of the BRR Guardian Limited for the year ended June 30, 2025.

9. INVESTMENT INCOME - NET

   (Un-audited) (Un-audited) September 30, September 30,

   2025 2024

   ---------------(Rupees)---------------

   Dividend income

   Gain / (loss) on sale of investments Profit on debt securities

   Gain / (loss) on settlement of DFC's Profit on bank balances

   Unrealised gain on revaluation of FVTPL investment Less: Commission and brokerage

10. TAXATION

    Current tax Deferred tax

    3,718,478

    54,934,671

    62,843

    113,750

    56,699

    860,305,929

    919,192,370

    (1,598,002)

    917,594,368

    15,830,043

    149,772,387

    165,602,430

    1,881,844

    (179,078)

    452,332

    (120,605)

    628,381

    19,063,051

    21,725,925

    (523,689)

    21,202,236

    4,532,112

    6,433,654

    10,965,766

    1. The aggreagate of Levy representing final tax of Rs.0.533 million (September 30, 2024 : Rs. 0.274 million) and current tax charge of Rs.15.830 million (September 30, 2024 : Rs. 4.532 million ) amounting to Rs.16.363 million (September 30, 2024 : Rs.4.806 million) represents the total tax liability of the company for the period.

11. RELATED PARTY TRANSACTIONS

    The company has related party relationship with it associated undertakings, employee benefit plans, and its key management personnel.

    The details of related party transactions, other than remuneration and benefits to key management personnel under the terms of their employment, as at September 30, 2025 are as follows :

    Relationship with the Company

    1. Transactions during the period

       Associated companies / other related parties

       Nature of transactions

       (Un-audited) (Un-audited) September 30, September 30,

       2025 2024

       ---------------(Rupees)---------------

       	Rental received against property	2,003,052	1,910,532
       	Group life takaful paid	826,541	749,625
       Dawood Family Takaful Limited	Musharaka finance received	-	22,000,000
       	Musharaka finance paid	-	22,000,000
       	Profit accrued on musharaka	-	185,501
       First Dawood Employees Provident Fund	Transfer to provident fund	1,579,656	1,428,186

       Relationship with the Company

       Nature of Balances

       (Un-audited) (Audited)

       September 30, June 30,

       2025 2025

    2. Period end balances ---------------(Rupees)---------------Associated companies / other related parties

       Hydrochina Dawood Power (Private) Ltd.

       Rent receivable Security deposit

       999,855 57,060

       60,000 60,000

12. NON-ADJUSTING EVENT AFTER THE BALANCE SHEET DATE

    The Board of Directors of BRR Guardian Limited in their meeting held on October 27, 2025 has recommended final cash dividend at the rate of 5% i.e Rs.0.5 per share amounting to Rs.47.504 million for the year ended June 30, 2025 subject to the approval of the shareholders in the forthcoming annual general meeting. These financial statements do not reflect this distribution.

13. DATE OF AUTHORISATION FOR ISSUE

    These condensed interim financial information was authorised for issue on October 27, 2025 by the Board of Directors of BRR Guardian Limited.

14. GENERAL

Figures have been rounded off to the nearest Rupee.

Chief Financial Officer

Chief Executive Officer

Director

Printed Matter

IN SERVICE SINCE 1989 UNDER CERTIFICATE OF POSTING

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B.R.R. SECURITY VAULT

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A DIVISION OF BRR GUARDIAN LIMITED

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