Fianncial Results for the Year Ended 2025-03-31

Sales - net

23,895,008

25 667.602

Cost of sales

(20,025,649)

(20.815.921)

Gross profit

3,869,359

4.8 51.60 1

Selling and distribution expen ses

(1,702,306)

(1,4 18,88C)

Administrat on and general expense s

(273, 220)

(224, 618)

Other income

3,51 2

Allowance for expected cred I losses

(31,387)

(37.474)

Other operating charges

(93,633)

(177.719)

Operating profit

1,772,325

3.01 2.809

F-mance cost

(731,065)

(8 58. 2)

Profit before levies and income taxes

1,041, 260

2.1546

Levies Final taxes

Profit before income tax

1,041, 260

{426,824)

Profit after taxation

614.436

Other comprehensive income for the year

Items that will not be reclassified subsequently to the unconsolidated statement of profit or loss:

R emeasurenJent s of defined benefit plan

10,107

5964

Deferred tax on remeasurements of defined benefit plan

(4, 274)

S,833

CapitaI reserves

Revenue reserves

Issued,

RevaIuation surp lus on property, plant and equipment

subsc ribed

Reserve arising on

amalgamatio n

- net

GeneraI revenue reserve

Unappropr+a ted

T

• •--•--•--• •-----•--•----•-•--•--•--•-----•--••--• (Rupees '000) -••••-•••-•--•---------- ---------------

- --- --

Balance as at Marc h 31. 2023

77.686

259

25.823

1 565 1$0

3,32 9.991

101 34 1

0 00 ?50

FinaI dividend for lhe year ended March 31. 2023

at (he rate of Rs 10 per share

77 686

(77 686)

Profit after taxation for the year ended March 31 2024

1 254,623

1.25fl .fiZ3

Other comprehens ive in c ome for the year:

Remea surement s of defined benefit plan

S 064

Deferred ta x on remeas uremen(s of defined beneflt plan

{2‹98)

Transferred from revaluation surplus on propeny.

34G6

plant and equipment - net of tax

(22,58 8)

22.588

BaIan ce as at Mare h 31, 2024

77.686

259

25.823

1.542.562

3 3 29 991

Final dividend lor Ihe year ended March 31 2024

at the rate of Rs 10 per share

(77,68 6 )

(77 .68 6)

Profil after taxation for the year ended March 31. 2025

614,436

614, 436

Other comprehens ive in come for the year:

Remeasurements of defined benefit plan

-

•

•

-

10,101

10, 107

Deferred tax on remeasurements of defined beneñt plan

-

-

-

(421 )

(4, 274)

CASH FLOWS FROM OPERATING ACTIVITIES

Cash generated from operations

1,296,882

864,837

Profit on margin deposits received

883

10,555

Claims against battery warranty paid

(851,730)

(664,526)

Workers' Profits Participation Fund paid

(19,128)

(166,475)

Workers' Welfare Fund paid

(45,877)

(26,005)

Financial cost paid

(765,757)

{694,458)

Tax paid

(1,289,314)

(688,388)

Dividend paid

(75,832)

(Increase) / decrease in long-term deposits

(8)

2.003

Increase in long-term loans

(403)

(1,527)

Net cash used in operating activities

(1,752,218)

(1,439,8 16)

CASH FLOWS FROM INVESTING ACTIVITIES

Payments for capital expenditure

(374,408)

(224,863)

Payments for acquisition of intangible assets

(6,123)

Proceeds from disposal of operating fixed assets

64,344

9.978

Net cash used in investing activities

(316,187)

(214,885)

CASH FLOWS FROM FINANCING ACTIVITIES

Shor term borrowing-net

464,946

1,309,942

Loan from director - net

(15,000)

(10,000)

Long term loan - net

5.505

(4,153)

Net cash flows generated from financing activities

455,451

1,295,789

Net decrease in cash and cash equivalents during the year

(1,612,954)

(358,912)

Cash and cash equivalents at the beginning of the year

918,987

Cash and cash equivalents at the end of the year

(I ,052,879)

560,075

Gross profit

3,869,359

4 8S1 G fJ1

Selling and distribution expenses

(1,702,306)

(1.418.8 ° 5›

Administration and general expenses

(273,250)

(224, 63 3)

Other income

3,S42

19.82

Allowance for expected credit losses

(31,387)

(37.4 74)

Other operating charges

(93,665)

(17 7, 751)

Operating profit

1, 77 2,263

3.012.7G2

FiiJance cost

(731,065)

t658 112 ;

Profit before levies and income taxes

1,041,198

Levies - Final taxes

(173)

Profit before income tax

1,041,198

(426,824)

Profit after taxation

614,374

Other comprehensive income for the year

Items that will not be reclassified subsequently to the consolidated statement of profit or loss:

RemeasriremenIs of defined benefit plan

10,107

Deferred tax on remeas urement s of defined benefit plan

(4,274)

5,8 33

Issued,

subscribed ##Qpity

u p share ca pitaI

CapitaI reserves

Reserve Revaluation

General surp Ius an

'^ "^' amalgamation property,

86Serve - net plant and

equipmenI

Revenue reserves

General Unapp ropriated reven ue profit reserve

T

Balance as at Marc h 31, 2023

77 686

259

25,823

1 565, 150

3 329,99 1

00 273

S 090 4 82

Final dividend for lhe year ended March 31 Z023 at the rate of Rs 10 per share

(77 686)

t7 7 GBG)

Profit after taxation for the year ended March 31, 2024

1.254 576

1 25 4 57 6

Other comprehensive income for the year

Balance as at Marc h 31. 2024

77 686

259

25, 823

4 54P 562

3 329.99 4

1 303 217

G 2 ''i 538

Final dividend for lhe year ended March 31, 2024

at the rate of Rs o per share

Profit after taxation for lhe year ended March 31, 2025

614,374

614,3 74

0 ther comprehensive income for the year

Remeasurements of defined benefit plan

10,107

10,107

Deferred tax on remeasurements of defined benefit plan

-

-

-

(4, 27•}

(4, 27+)

Transferred from revaluation surplus on property.

5,8 33

5, 833

plant and equipmen( - net of tax

(21.781)

2t ,781

Balance as at March 31, 2025

T7,686

2fi,823

1,520,781

3,329,991

1,867,519

6,8 22,059

CASH FLOWS FROM OPERATING AGTIVITIES

Cash generated from operations

1,296,524

864,838

Profit on margin deposits received

883

10,554

Claims against battery warranty paid

(851,730)

(664,526)

Workers' Profits Participation Fund paid

(19,128)

(166,475)

Workers' Welfare Fund paid

(45,877)

(26,005)

Financial cost paid

(765,757)

(694,458)

Tax paid

(1,289,314)

1,380,

Dividend paid

(77,766)

(75,832}

(Increase) / decrease in long-term deposits

(8)

2,003

Increase in long-term loans

(403)

(1,527)

Net cash used in operating activities

(1,752,576)

(1,439.8 16)

CASH FLOWS FROM INVESTING ACTIVITIES

Payments for capital expenditure

(374,408)

(224,863)

Payments for acquisition of intangible assets

(6,123)

Proceeds from disposal of operating fixed assets

64,344

9,978

Net cash used in investing activities

(316,187)

(214,885)

CASH FLOWS FROM FINANCING ACTIVITIES

Shor term borrowing-net

1,309,942

Loan from director - net

(14,600)

(10,000)

Long term loan - net

5.505

(4,153)

Net cash flows generated from financing activities

455,851

1,295,789

Net decrease in cash and caah equivalents during the year

(1,612,912)

(358,912)

Cash and cash equivalents at the beginning of the year

918,989

Cash and cash equivalents at the end of the year

(1,052,835)

560C '