October 23, 2025
The General Manager
Pakistan Stock Exchange Limited Stock Exchange Building Stock Exchange Road
Karachi:
Subject: Financial Results For The Period Ended 30-09-2025
Dear Sir,
We have to inform you that the Board of Directors Descon Oxychem Limited in their meeting held on Thursday, October 23, 2025, at 10:00 am has recommended the following:
DIVIDEND- NIL
BONUS SHARES- NIL
RIGHT SHARES- NIL
The approved Unconsolidated and Consolidated financial results of the Company are enclosed herewith as at Annexure "A" and "Annexure B"
Following Statements are attached as: Annexure-A (Unconsolidated)
Standalone Statements of Financial Position
Standalone Statements of Profit and Loss
Standalone Statement of Changes in Equity
Standalone Statements of Cash Flows
Annexure-B (Consolidated)
Consolidated Statements of Financial Position
Consolidated Statements of Profit and Loss
Consolidated Statement of Changes in Equity
Consolidated Statements of Cash Flows
The Quarterly Report of the Company will be translilitted through PUCARS separately, within the specified time.
Thanking you Yours faithfully,
For Descon Oxy i m Limited
(ABDUL SOIIAI COMI'ANY SE E ARYDescon Oxychem Limited:
Corporate Office, IB KN, Latore SlJelkhupura Road, Lalore - 53000, Paklsczn. T +92 (42) 3797 1823-4-3 J F +92 (42) 3797 IOJ I
E info@descon.com.pk W https://www.descon.coin
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DMCON OXYCHEf'1 LI MfT£D
CONDENSED ZNTERI M UNCONSO LI DATED STATEf"t EU T OF FI NANC1AL POSITION (UN-AUD1TEO} AS AT SEPTE/'1BER 30, Z02S
Un-audited Audited
September 30, June 3Q,
2025 2025
Un•audited Audi ted
September 30, June 30,
2O25 202fi
(Rupees in thousand)
Note
(Rupees (n thousand)
ASS £TS | ||||
Share €:aoIta I And Reserves | Hon-Current Assets | |||
Authorlzed capial | Property, plant and cqtJfpm0nt | I,762,5J 1 | 1,758.840 | |
300,000,000 (June 30, 202S: 3oo,ooo.Oooj | Intangible assets | 391,772 | ||
ordinary shares of Rs IO each
Issued, subscribed and paid up Share capital J7S,03t,084 (June 30, 202S. 17S,03I,0B4)
3 OOOOQO 3.0D00O0
Long ten investment Long term loans Long Ecrm dcpous
2,4I6 t7.437
2,416
JS,377
Ordlnai-v shares of Rs 10 each Share Premium
1.?S0.311
3.022
t.7S0.ZLI
Accumulated Profit 1,625,679
Non-Currefit Liabilities
Loogtcrnf»ance Defezed gcant
3,379.012
S9,37S
6.Z18
3.270.495
66.099
6,M8
26,B99 | 26,899 | |
39,5H | 1LR,257 | |
BS1,614 | ||
fIXl.605 | 83,9M | |
38,966 | 18,966 | |
3,083 |
Deferred taxaoon 1Z3,236 T3I,65Z
Current Portion of Non Current Llabllibes Finances und0r mark up arrangements - secured Trade and other payables
Inczxue ax payable
Dtv›dcnd payable
Mcrued financc costs
16B.BZ9
1.137,290
203969
1,096,214
Current Assets
StOP9S 8FId 5gB£0S
Stock-in-uade Trade debD
Loans, advances, deposits, prepayment
and other receivables Short Term InvesoticnD
598.548 | ||
603,245 | 653,599 | |
Z27,g86 | ||
1S7.627 | 99,651 | |
717.890 227,732 | 700,628 192.261 |
2,530.476
2.40D,359
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DESCON OXYCHEM LIMITED
CONDENSED INTERIM UNCONSOLEDATED STATEMENT OF PROFIT OR LOSS (UN-AUDITED) FOR THE THREE-I' IONTH PERIOD ENDED SEPTEMBER 30, 2D25
Three-month_period ended September September
30, 2025 30, 2024
......(Rupees in thousand}. ,
Sales | 1,241,948 | t,498,759 |
Cost of sale | (984.381) | {1,116,782] |
Gross profit | 260J67 | 381,977 |
Administrative expenses | (63,91 t) | (52,512) |
Distribution and selling costs | (4S.9t 1) | f46,4251 |
Other income | 39,595 | 15.395 |
Other operating exDenses | f12.825) | f23.338) |
Profit from operations | 177.515 | 275,097 |
Finance cost | f3.974) | /3.388) |
Profit before taxation | 173,540 | 271,709 |
Taxation | f65.023) | f96.059} |
Net Profit for the period | 108,517 | as.sso |
Earnings per share |
- Basic & Diluted - Rupees
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CONDENSED 1NTER1I'4 UNCONSO£.IDATED STATEMENT OF CHANGES IN EQUITY (UN-AUDIYED) FOR THE THREE-MONTH PERIOD ENDED SEPTEMBER 30, 2025
Share Capital | " I R ve R Share Accumulated Total |
.............. .. .........(Rupees In thousand)..............................
Balance as on 3uly 1. 2024 faudited) | 1,7S0,31t | 3.022 | 1,127.127 | 3,180,460 | |
Ncl Proñt for II+c pcnod | t75,650 | 175,650 | |||
Other €omDrchcMr¥'c income for the ocriod | |||||
Total comprehensive income for the period | t75,650 | 716F0 | |||
Balance as on September 30, 2024 (un-audited) | |||||
Balance as on 3uIv 1, 2025 faudited1 | 1.750.3tt | 3,022 | 1.517,162 | 3.270.195 | |
NcCSoWfofChepehod O+wcomptwmwttncomcfor cpenV | 108,5I7 | ||||
Total compreh2nsrvc Income for ifie period | t08,5t7 |
Balance as on September 30, 2025 (un-audited) I 750.311a 022_
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' DESCON OXYCHEM MMITED
CONDENSED INTERIM UNCONSOMDATED STATEMENT OF CASH F-LOWS (UN-AU DITED)FOR THE THREE-f•IONTH PERIOD ENDED SEPTEMBER 30, 2025
Three-month eriod ended September September 30, 2025 30, 2024
fRuoees in thousand)
CASH FLOWSFROM OPERATINGAOTIVITIES | |||
Cash oenerated from operations | 239,818 | 427,636 | |
Finance cost paid | (2,882) | (3,328) | |
ProfiE on depositsreceived Income tax oaid | J,419 I S6.3211 | 8,439 fS6.370) | |
Net cash generated from operating activities | 182,034 | 376,377 | |
CASE FLOVVS FROMINVE&TIMGATTIVITIES | |||
Prooerty, plant and eouiomcnt Ourchased(including intanaible}
ShOrt term investment - net
Net cash used in investing activities
CASMFLOWSFROM FINANCING A VFMES
Lona term financing reoaid
Finances under markuo arrangement - net
Dividend Paid
f6S,136) | (108.5671 (404,855) |
{6.725) | 16.725) |
f74.703) | (355) |
f65. 136) (513.422)
Net cash used in financingactivities | (8t,428) | (7.0801 | ||
Net increase/fdecreaseJ in cash and cash equivalents | 35.471 | (t4d.1251 | ||
Cash and cash equivalents at beoinnino of the oeriod | 192,261 | 275,315 | ||
Cash and cash equivalents at the end of the geriod | 131.190 |
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EOUZTY 1N D LEABILZTE ES
Share Caoital And Reserves
DESCON OXYCH Ef1 LV ?•1IT£ D
CONDENSED INY ERP I•t CONSOLIDATED STATE I'45NT a r r me Hci aL POSITION (UN-auoiT raj as aT SEPTEf•1 BER 30, 2025
Un•aud ited Audited September 3 O, 3unc 3O,
2025 2025
{Rupees in thousand)
ARS[TS
Un-audited Audite<>
September 3o, 3une 3o,
2025 2O2 S
(Rupr•s in thous•ndy
Authorized cap‹tai
300,000,000 (3une 30, 20z5: 300,00D,000)
ordinary shares of Rs 10 each
3,O00,OOO 3,00O,OOO
Property, p:ant and equi pmcnt
I targidIc asses Lans term loans
1,762.51 J
39O,32S
1,758,8"•0
39I,Z22
2.4I§
J S,37Z
Issued, subscnbed and paid up snare capital 175,03I,084 (3une 30, 2025: 175,031.0B1)
Ordinarv shares of Rs 10 each
Share Prcmlum
ACCumulated Profit
I.750.311
3.022
1.75B,594
1.750.311
3.0Z2
1,622.898
2 168 3S5
Translation reserve
(5O3) (11}
Non -Current Liabilities
Long term finance DMeoed grant
3.511.424
59,375
6,218
3.376.220
66,099
6,21B
Deferred BxaGon 123,236 131,652
188.829 203,969
Current Poroon of Non cuii<.. uabilioes Finances under marK uP arrangements - secured Trade and other payables
Income tax payable
Dmdend payable
ConLinocncios And Commitments
26,899 | 26,899 |
39,554 | 114257 |
973,320 | 852594 |
t04,405 | 8740S |
IB.966 | 18,966 |
2,083 | 990 |
1,165,227
Stores and spares StoCk•in trade Trade debts
Loans. advances. depos‹D, prepaymcn*a and otncr recovaofes
Short Term Investments Bank balances
59B.548 | S26.234 |
603,215 | 653,599 |
253,S92 | 189, t77 |
63,223 | 100,391 |
7t7,890 | 7B0,628 |
356.692 | 342,916 |
2,692.790
2,5tZ,945
4,86S,48D ,681,300
4,865,480 6 0
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DESCON OXYCHEN LINIYED
CONDENSED INTERIM CONSOMDATED STATENENT OF PROFIT OR LOSS (UN-AUDITED) FOR THE THREE-MONTH PERIOD ENDED SEPTENBER 30, 3025
Sales
Cost of sale Gross profit
Administrative expenses Distribution and selling costs Other income
Other operatina expenses
Profit from operations
Finance cost
Profit before taxation Taxation
Net Profit for the period
Profit attributable to:
Eauity holders of the Parent Company
Non controlling interest
Earnings per share
- Basic & Diluted - Rupees
Three month period ended September September
30, 2025 30, 2024
......(Rupees in thousand).....
1,279,039 | 1,513,771 | |
fg8 ,381) | {1,116 78Z) | |
294,658 | 396.989 | |
(63,912) | (52.7311 | |
(49.955) | (46.425) | |
39,595 | 15,395 | |
(13,671) | (23.338) | |
206,716 | 289,889 | |
(4,024) | {3,417) | |
201692 | 286.472 | |
(66.996) | (96.6591 | |
135.696 | 18 13 | |
135.696 189.813
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DESCON OXYCHEfd LIMITED
COf'IDENSED INTERIM CONSOLIDATED STATEf•f£N7 OF CHANGES IN EQUITY (UN-AUDITED) FOR TI•IE THREE-MONTH PERIOD ENDED SEPTEMBER 30, 2025
Share Capital | itaf Reserves share | Revenue Reserves Accumulated | Translation Reserve | Total |
................... .. ...(Rupees in thousandJ........•••...••••.•••••••••••
Bafancc as on July 1, 2024 {audited)Net Profit fDr the period
Other comprehensive incomc for the Deriod Tofal Comprehensive income for the period
1,750311
3.022
1,162.860
189.813
-
189,B13
189,B13
[A67 3.215,726
t8s.s13
Balance as on September 30, 2024 (un•audited) I, 750 3t " I.652,674 fa67l 3401535
Balance as on 7uIy 2, 2O1y {audited) | 1.750.311 | 3,0?2 | 1.6?3,89B {11) 3.376,220 | ||
Net Profi[ for fhe Dcnod Other comprehensive incom0 for the pCriod | |||||
Total comprehensive income for the period | t35,696 | ||||
Balance as on September 30, 2025 (un-audit+d} | ›.*50•3 T | {§03), | 3,5 I ,12.1 | ||
t3S.69G | 135, 606 (qg¿) |
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DESCON OXYCHEM LII'dIYED CONDENSED INTERIM I CONSOLIDAYED STATEMENT OF CASH FLOWS (UN-AUDITED) FOR THE THREE-MONTH PERIOD ENDED SEPTEMBER 30, 2025Three-month period ended September September 30, 2025 30. 2024
CASH FLOWS FROM OPERATING ACTIVITIES Cash generated from operations | 220,262 | 352,675 |
Finance cost pd1d | (2,931) | (3,357) |
Profit on deposits received | 1,419 | 8,439 |
Income tax paid | (58,410) | (56,380) |
Net cash generated from operating activities | 160,339 | 301,377 |
CASH FLOWS FROM INVESTING ACTIVITIES | ||
Propert:y, plant and equipment purchased(including intangible) | (65,136) | (108,567) |
Short term investment - net | (404,855) | |
Net cash used in investing activities | (65,136) | (513,422) |
CASH FLOWS FROM FINANCING ACTIVITIES | ||
Long term financing repaid | ||
Finances under markup arrangement - net | ||
Dividend paid | ||
Net cash used in financing activities | (81,428) | (7,080) |
Net increase/fdecreaseJ in cash and cash equivalent:s | 13,776 | (219,125) |
Cash and cash equivalents at beginning of the period Cash and cash equivalents at the end of the Beriod
(6,725) | (6,725) |
(74,703) | |
(355) |
342,916 461,760
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