Bosco Industries Limited
fUanufacturers of High Tension Electrical Porcelain Insulators, i-ligh Voltage Switchgear
OFR-PM
The General Manager, Pakistan Stock Exchange Ltd., Stock Exchange Building, Stock Exchange Road, Karachi - 74000, Pakistan
September 18, 2025
Subject: Dear Sir,
Financial Results For The Year Endad Jun 30. 2025
This is to inform you that the Board of Directors of EMCO Industries Limited (the "Company") in their meeting held on Thursday, September 18, 2025 at 11:15 a.m. through online Video Conference, has recommended the following:
Cash Dividend: /V/L
Bonus Shares: ///L
Right Shares: ///L
Financial Statements of the Company for the year ended Jun 30, 2025 have been considered by the Board of Directors as recommended by the Audited Committee and the same have been approved. Financial result(s) are attached herewith as follows:
Annexure 1. Statements of Financial Position Annexure 2. Statements of Profit or Loss Annexure 3. Statements of Change in Equity Annexure 4. Statements of Cash Flows
The Annual General Meeting of the Company will be held on 14” October, 2025 (Tuesday) at 11 :30 a.m. at ICC House, 2-Chamba House Lane. Golf Road, GOR-1, Lahore.
The Share Transfer Books of the Company will remain closed from 06" October 2025 to 14” October 2025 (both days inclusive). No transfer will be accepted for registration during this period. Transfers in good order received at the office of the company's Share Registrar namely Mls Corglink (Pvl) Limited, Wings Arcade. I-h Commercial,
Model Town, Lahore at the close of business on 03° October, 2025 will be treated in time.
The Annual Report of the Company for year ended Jun 30, 2025 will be transmitted through PUCARS in due course of time and will also be available al the Company's website https://www.emco.com.pk
Yours faithfully,
G lndg/„.
AH N SAIL M NN N
Oirect r / Co pany Secretary
For EMCO INOUSTRIES LIMITED
RIAZ AHMAD
Chief Financial Officer
Executive Director / HOD, Offsite-II Department, Supervision Division,
Securities & Exchange Commission of Pakistan, 63, NIC Building, Jinnah Avenue, Blue Area Islamabad.
AU S TR IA HELLAS
HEAD oFrice: ^i^ ei «. national To ’her. 28-Egerton Poad. .O. Box 36. Lat ore • 54000. Rakislan PABX. {Dd 2) 3630 Cñ4fi 46 FAX . (042) 3636 8119 W|EBSITE. https://www.emco com pk E-MAIL . infa@ emco. coin.pk
FAC TORY ; 19-km. Lahore ShiekiiuyLira 9oad. Lahore PABX fU42J urJ G 8922-28. EAX . (042J 3716 8932 E-MAIL insulator@eiJJco.cont.pfi
EMCO INDUSTRfKS L Init rED
S’l’A3 L4fENT OF FfN/NC1AL POSITION AS A 1’ JUNE 30. 2025
2025
Aiuiexure 1
Page 1 of t2
2024EQUZTY AND LEABKLITIESShare Capital and Reserves
Authorized share capital
120,000,000 (2021: 120,000,000) ordinary shares of Rs. 10 each
Issued, subscribed and paid up capital
35,000,000 (2024: 35,000,000) ordinary shares of Rs. 10 each
Reserves Sponsors' loan
Surplus on revaluation of property, plant and equipment
uLiabiiie Long term financing
Lease IiabiIices
Post employment benefiLs Deferred tax liability
Long term security depoSiLs
Currett LiabilitiesGrade and other payables Unclaimed dividends Accrued finance cost Short term borrowings
Current portion uf non-current liabilities
Contingencies and Commits enLs Total Equity and Liabilities ASSETS
Non Current AssetsProperty, plant and equipment Investment properties Intangible assets
Long term prepayments Long term loans
Long term deposiLs
Current Assets
Stores, spares and loose tools Stock in trade
Trade receivables
Advances, deposits, prepaymenLs and other receivables Income lax refundable from the Government
Cash and bani‹ balances
TotalAssets
The annexed notes from 1 to ^.8 Form an integral part of these financial statcnj
Note
5
6
9
i0
l2
13
14
17
t8 19
20
21
2Z
23
2<
25
26
27
Rupee
I 200p000, 000
350,000,0001, t0,473,324
115,708,828
1,714,162,885
964,340,306 189,175,068 2S2,935,3B1 n,567,584 | 550,558,968 2,850,000 t63,70t,914 277,958,2B6 |
4,567,581 |
3,311.3A5.037
442,914,232 | 514,373,092 |
768,578 | 768,578 |
55,04t,582 | 90,446,234 |
t,196,499,836 | ,os<,s6s,g02 |
t76,088,0St | 162,669,833 |
911.01fL339
,871,3t2,279
3,192,525,667 | 2,897,920,907 |
113,385,532 | 9t,138,800 |
3,467,504 | 3,746,2S4 |
57,562,935 | S8,1S6,J56 |
877,482 | 1,13S,282 |
S,096,9t6 | 't,09t.6t6 |
6,093,675,655
91,903,JSS | 106,992,488 |
1,656,546,020 | 1,175,579,958 |
562,234,255 | l,242,405,S24 |
150,786,010 | 92,63l,271 |
215,298,095 | 85,113,309 |
4J,99t,884 | k0079,93l |
3.372,916,036
2,720,7S9,619
6 093.675 655
Rupees1, 200.000,000
350,000,000 t,022,310,310 15,708,828
1,'1S8,1 t2,397
2.9â6,131.56S
ass.636,7sz
1,823,Z23,6S9
6 9 956
3.0S6t813952,712,802, S6I
5,768 991 956
CHIEF EXECUTIVE OFFICER EF F1 NC1AL OFFZCER
EMCO INDUSTRIES LIMITED
STATENIENT OF PROFIT OR LOSS FOR THE YEAR ENDED JUNE 30, 3025
Annexure 2
Page 2 a(42
INote
2025Rupees
2024Rupees
Revenue | 28 | 3,607,041,808 4,192,40R,62I | |
Cost of revenue | 29 | (2,986,556,249) (3,068,698,361) | |
Gross Profit | 620,485,559 | 1,123,706,260 | |
Administrative expenses | 30 | (169,436,293) | (155,550,92I) |
Selling and distribution expenses
Operating Profit
Other operating expenses
Other income Finance cost
31 (99570,145) 114,566,919)
351,479,121 855,588,420
12 (26,787,3L6) (t29,329,895)
33 42,890,186 25,89t,823
34 (325,492,747) (392,711,005)
Profit before levy and taxation | 42,089,594 | 3S7,939,343 | |
Levy / final taxation | 3S | (43,378,796) | (1,491,826) |
(Loss) / Profit bef'ore income tax Cha‹9e for taxation | 35 | (l,289,2S2) | 3SS,947,S17 |
(1,709,227) | (128,559,178) |
13,936,20Z | (1,148,4g6) |
4g,802,651 | (7,242,022) |
Current tax- For the year
Prior year
Deferred tax
57,029,626 (136,949,696)
Net Profit for the YearEarnings per Share - Basic and Diluted
55,740,371 218,997,821
36 1.59 6.26
The annexed notes from 1 to n8 form an integral part of these financial statements.
VIAL OFFICER
Annexure 3
issued, Subscribed and Paid up Capital | Reserves | *’”"” ' "" | Surplus on Revaluation of | ||||||||
Capital | Revenue | Total Reserves | |||||||||
Share Pwmium reserve | General reserve | Unappropriated Profit | |||||||||
Balance as at 3une 30, 20Z3 Net profit for he year
Other comprehensive loss for the year Total comprehensive income for the year
Zncremental depreciafion for be year on surplus
on revaluation of property, giant and equipment - nel Pavnin effective fax rate
Balance as at 3une 30, 2024
Net profit for the year
Other comprehensive income for the year Total comprehensive Income for the year
Incremental depreciation (or the year on surplus on revaluation of property, plant and equipment - net
ealance as at 3une 3O, 2O3S
Rupees 3so,ooo,ooo | Rupees zs,ssa,szs | Rupees so,ooo,ooo | szs,aas,sss | Rupees ao4,zas,4so | Rupees tis,yos,sya | Rupees t,sts,zao,toB | Rugees 2,zss,zya,<1s | ||
209,403,817 | 209,403,8t7 | 209,403,8 j y | |||||||
26, 122, @ 3 t7.500,0001 | 26, t22,043 f t7.500.0001 | (26,1Z2,043) (3l,015,668) | {7.S00,00O | ||||||
aso,ooo,ooo | as,ass,szs | so,ooo,ooo | asz, | *,ozz,s o,34o | *ts,yoB,aza | *,ass, tz,asz | z,s<> | ||
55,740,374 | 55,740,374 | 8S,740,374 | |||||||
310,983, 162 | 309,4 73.098 | ||||||||
S4.230,3t 0 | 5d,230.310 | 310,983.62 | 36S,213,s72 | ||||||
74,932,674 | 24,932,674 | (24,932,674} |
LAH
The annexed notes From I to 48 Form an Integral part of these financial statements
cuzer execute orriczit
EMCO INDUSTRIES LIMITED
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2025
Note
2025Rupees
Annexure 4
Pafiie S of 42
2024Rupees
CASH FLOWS FROM OPERATIMGACTIVIES
Cash Generated from OperationsChanges In:
Long term prepaymenLs Long term deporiLs
Finance cost paid
GratuiLy paid
Payments against discontinued provident fund workers' profit participation fund paid Workers' welfare fund paid
Income lax paid / withheld
tncome tax refund
Net Cash Generated from Operating Activities CASH FLOWS FRON INVESTING ACTIVITIES
Purchase of property, plant and equipment Capital work in progress
Purchase of infangibJes assets Recoveries of long rerm loans - net Rental ‹ncome
Net Cash Used in Investing Activities
CASH FLOWS FRON FINANCING ACTIVITIES
Repayment of long term financing ReceipL5 from long term financing Repayment of lease liabilities Dividend paid
Short term borrowings obtained - net
Net Cash Generated from Financing Activities
Net Increase / ‹Decrease) in Cash and Cash Equivalents
Cash and cash equivalents at the beglnning of the year
37
21
11.2
3.3 13.4
18
18. 1
ZO.2
2L2
33
9
9
10
38
692,220,891
854,t22 (t,005,300)
(359,883,505) | (38B,399,772) |
(19,420,754) | (8,929,971) |
(13t,9M) | |
(28,611,610J | (28580,75) |
(9,123,408) | 25,984,786) |
(t88,089,435) 26,752,908 | (89,874,32) |
(151,78)
(578,375,804)
(tS6,439,322) | (120,895,156) |
(151,899,566) | |
(3,178,830) | |
331,660 | 539,S25 |
12,328,B72 | 11,105,645 |
113,693,912
(170,9#7,935) | (8',32,91R§ |
97,697,596 | 78,311,386 |
(4,294,764) | (R,652,660) |
(17,256,337) | |
141,533,934 | 203,465,33 |
(143,770,790)
63,988,831
33,9l1,9S3
10,079,931
660,164,966
(35996,438) 1,832Jt6)
37,828,554)
(5'l1,90I,138) 80,435,274
(264,328,382)
17S,575,788 (8,317,320) i8,397281
Cash and Cash Equivalents at the End of the Year
27 3 88
10,079,931
The annexed notes from 1 to 18 form an inte9ral part of these financial statemeA.
CHIEF EXECUTIVE OFFICER IRE
CH1EF FINANCZAL OFFtCER