CCf•JL/CS/PSX/ April 30, 2026
The General Manager, Pakistan Stock Exchange Limited,
Pakistan Stock Exchange Building, Stock Exchange Road
Off: I.I. Chundrigar Road, Karachi.
Dear Sir,
Re: Mandatory Shariah Disclosures For The Nine Months Ended March Z1, 2026.
In Compliance with the requirements of PSX Regulations 5.6.9A and 5A.13(e), please
find attached the Shariah Disclousures for the nine months ended March 31, 2026.
You may please inform the TRE certificate holders of the exchange accordingly.
Thanking you,
Yours faithfully,
for Cr cent Cotton Mills Limited.
( llah)
Co any Secretary
Enc: a.a.
CRESCENT COTTON MILLS LIMITED Shariah Disclosures under Clause VII of Part I of Schedule IV of the Companies Act, 2017 For the nine months ended 31 March 2026Un-audited |
31 March 2026 |
Audited |
30 June 2025 |
Statement of Financial Position - Liability side | (RUPEES IN THOUSAND) | |
Financing as per Islamic mode - Long term | - | - |
Financing as per Islamic mode - Short term | 333,457 | 327,549 |
Financing as per Islamic mode - Lease liability | - | - |
Mark up accrued on conventional loan | 14,468 | 12,930 |
Mark up accrued on Islamic loan | - | - |
Statement of Financial Position - Asset Side Long term and short term shariah compliant investments | 763,277 | 686,176 |
Shariah compliant bank deposit, bank balances & TDRs | 17,150 | 1,321 |
Un-audited |
31 March 2026 |
Un-audited |
31 March 2025 |
(RUPEES IN THOUSAND) | ||||
Statement of Comprehensive Income Revenue earned from Shariah compliant business segment | 4,097,616 | 4,602,585 | ||
Break - up of late payments or liquidated damages Gain or loss or dividend earned on Shariah compliant investments or share of profit from Shariah - compliant associate | - | - | ||
Unrealized gain / (loss) on remeasurement of equity investments at FVTOCI - net | 82,925 | (19,223) | ||
Loss realized on disposal of equity investments at FVTOCI | - | 609 | ||
Unrealized gain on remeasurement of equity investments at FVTPL | 39,175 | 12,015 | ||
Dividend income | 5 | 7 | ||
Profit earned from Shariah - compliant bank deposits, bank balances or TDRs | - | - | ||
Exchange gain / (loss) - net earned from actual currency Exchange gains earned using conventional derivative financial instruments Profit paid on Islamic mode of financing Total Interest earned on any conventional loan or advance | (5,749) - - - | (6,609) - - - | ||
Source and detailed breakup of other income, including breakup of other | or | |||
miscellaneous portions of other income into Shariah-compliant and non-compliant income | ||||
Shariah-compliant: | ||||
Dividend income | 5 | 7 | ||
Reversal of allowance for expected credit losses | 387 | 500 | ||
Rental income | 36,111 | 32,794 | ||
Scrap sales | 1,020 | 2,130 | ||
Gain on sale of property, plant and equipment | 17,651 | - | ||
Gain on sale of non-current asset held for sale | - | 274 | ||
Unrealized gain on remeasurement of equity investments at FVTPL | 39,175 | 12,015 | ||
Non Shariah-compliant | - | - | ||
Bank Name
Relationship
Bank Alfalah Limited Faysal Bank Limited Askari Bank Limited Bank AL Habib Limited Meezan Bank Limited
MCB Islamic Bank Limited Bank Islami Pakistan Limited
Bank balance and short term borrowing Bank balance
Bank balance Bank balance Bank balance Bank balance Bank balance