Financial Results for the Year Ended December 31, 2025

FFUH0/CS/

Januap 27, 2026

The General Manager

Pakistan Stock Exchange Limited

Stock Exchange Building, Stock Exchange Road, Karachi.

fouji foods

Dear Sir,

Financial Result9 for the Year Ended December 31, 2025

We have to inform you that the Board of Directors of our company in their meeting held on January 27, 2026 at 12:00 p.m. recommended the following:

1. CASH DIVIDEND:

2. BONUS SPARES:

3. RIGHT SHARES:

   Nil. Nil. Nil.

4. ANY OTHER ENTITLEMENT/CORPORATE ACTION: Nil.

5. ANY OTHER PRICE-SENSITIVE INFORMATION: Nil.

The financial results of the Company and brief commentary are attached.

The Annual General fleeting (AGM) of the Company will be held on Friday, March 13, 2026 at 11:00

a.m. at Lahore.

The Share Transfer Books of the Company will be closed from March 07, 2026 to March 13, 2026 (bo!h days inclusive) for holding the AGM.

The Annual Report of the Company will be transmitted through PUCARS at least 21 days before holding of AGM.

Yours Sincerely,

Encl: As above

Brig Naveed Azam Cheema (Retd)

Company Secretary

Head Office: 42 CCA, Ex Park View DHA Phase VIII, Lahore +92-42-37136315-17 @ https://www.faujifoods.com

Brief Commentar on 2025 Results

FFL has reported a PAT of Rs 1,154 Mn, a growth of 76% vs SPLY. The business has continued its growth momentum, recording a full year revenue of PKR 28.89 bn (+23.4% vs SPLY). The strategic pillars of a) Margin Accretive Growth b) Focus on synergies & cost efficiencies c) Winning with Consumers and d) Capability, continued to drive the top line as well as bottom line.

Margin Accretive Growth: The company continues to focus on its strategy of margin accretive growth. Synergy across our Dairy, Cereal, and Pasta product portfolios combined with powerful economies of scale have played a key role in business growth.

Operational Efficiencies: Our core strategy remains centered on cost optimization and synergies, utilizing lean management principles throughout the value chain. This mindset & cultural shift has continued to deliver substantial cost efficiencies across the organization, which is evident from 42.5% increase in Operating Profit vs SPLY.

Capability: The company remains committed to developing world-class capabilities and continues to champion its 'right person for the right job' philosophy. Additionally, the digitization agenda is being driven across the businesses to harness insights for growth and efficiency.

With the commercial strategy delivering results, EBIDTA, which has been on a growth path, closed at PKR 2.2 Bn in 2025 from an EBITDA of PKR 1.7 Bn in SPLY.

Revenue (Pkr Mn)

2024 2025

Gross Profit

20Z4 2024 2025

2025 saw Fauji Foods (FFL) complete its transformation from a specialized dairy firm into a multi-category consumer powerhouse. By expanding into Cereals and Pasta, FFL now secures a dominant presence in the consumer's daily grocery basket and breakfast table, becoming the preferred choice for quality food brands across Pakistan.

Looking ahead, our shift towards a value-added portfolio, investment in brands & a continuous focus on operational efficiencies ensures long-term sustainability and profitability of FFL.

Driven by our vision of "Unleashing Pakistan's promise in everything we touch", FFL is committed to building a legacy of excellence that resonates on both the national and international stage.

FAUJI FOODS LIMITED

CONSOLIDATED STATEMENT OF FINANCIAL POSV1'ION ASAT DECEMBER 3I, zoz5

EQUITY AND LIABILITIES

Share capital and reserves

Note

° >S

Rupees

Rupees

ASSETS

Non-current assets

9oz5

I'fote ILupees

eoz4

Rupees

Contingencies and commitments i9

The annexed notes from i t0 53 fomi an integral part ofthese consolidated financial statements.

FAUJI FOODS LIMITED

CONSOLIDATED STATEMENT OF PROFTT OR LOSS FOR THE YEAR ENDED DECEMBER 3*›* *5

Note

**5

Rupees

The annexed notes from i tO s3 form an integral part of these consolidated financial statements.

cer

Chairman ChiefExecutive Officer Director

FAIJJIFOODS LIMITED

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

FOR THE YEAR ENDED DECEMBER 3x, > *s

°*5

Rupee

* >4

Rupees

Profit for the year

Other comprehensive income:

Items that may bereclassified subsequently to profit or loss:

Itemsthatwillnotbereclassifiedsubseguenfytoproftorloss:

- Remeasurement (loss) / gain on defined benefit plans

*›*54› 59›>4>6s6.397› **

Other comprehensive (loss) / income for the year

(l1,8zi,o6s)

96i,3i3

Total comprehensive income for the year

The annexed notes from i tO 53 form an integral part of these consolidated financial statements.

cial Officer

Chairman Chief Executive Officer Director

*.*4>.>38,*77 6sz.359.*•‹

FAUJI FOODS LIMITED CONSOL[DATEDSTATENRNTOFCHANGRSINEQLJTY FORTMRYRARBNDPDDECENDBEK31*O*5

Capital reserve

Surplus on

Revenue reserve

Share capital Share Premium

Share deposit money

revaluation of property, plant and equipment - net of

Acquisition

reserve

Accumulaied

loss

------------------------------------------------------------------------------ Rupees-------------------------------------------------------------.---------------------------

roco lstddirecdyinequily:

(s,35o,ooo,ooi)

f>• 47.93O,69>d

(z,35o,ooo,ooi)

Acquisition reserve (note i.a)

Reclassification of share deposit money into loan (note y)

Revaluation surplus realized throughdisposal of operating fixedassets - nft of tax

Incremental depreciation relating to surplus

(>°35 ,OOO,OO1)

(86,6>+›+77)

(z,847.93o,69 )

86,6zi.+77

(s. 97.93 ,6g3)

on revaluation - net of tax Balance as at December 3•=. >4 Balance as at January 1, zoe5

*5›*99,63l,3QO

z5,x99,63»39

1,8o1,O8*›3 3

( >›7>7›748) 112•7>7›74

>›>47›>+z,z8z t>• 47›93°,692) i •.>>.5.*39›798J

9,5l4,S55 491

The annexed notes front i to so form anintegral part of these consolidated financial statements.

COI'T9OMDATBD STATZMBNT OF CASEI9 OWS

FOR TH£ YRAR ENDED DECEMBER 3z, son5

Cash flows from operating activities

Profit before income tax Adjustments for non-cashitems:

Depreciation on property, plant and equipment Amortizaaon of intangible asseu

Sales tax refundable written off Provision for tax refundable balances

Loss / (gain) on disposal ofproperty, plant and equipment Provision for obsolete stock

Write-off of stores, spares andloose tools Write-off ofstock in trade

Advances to supplier written off Provision for advances to employee Income tax refundable written off Profit on saving accounts

Profit on Term Deposit Receipts (TDRS)

Finance cost on dismantling provision

(Reversal) / Impairment charge on operating fixed assets

(Reversal) / allowance for expected credit losses on trade receivables Provision for Worker's Profit Participation Fund

Provision for Worker's Welfare Pund Provision for sales tax on sale of tea whjtener Provision for compensated leave absences Provision for defmed benefit plan

eO•*

e9e

S 20.1

zs

z6.z 35

3S

S6

12.1.

zs.e.6 38

i,6g9, 33,849

753,911,978

5436,035

A 49.9M 53,988,yy

S,$OO,OOO

(eoi,8Ofi704) (3io,zq6,oz8)

66,ooo

102,7 9.359

ga,g6*, O7

9.98t•397

3°,8"7,402

Rupees

7 •460,676

665,36s,qo i

87,°8!›3O9

5',00O

§,0QO,OOO

+7›° 7,°97 66,l68,358

26,775,559

*›312,T46

Finance cost 37 s4Gs5,9o6

Operating profit before working capital changes

8ffect out cash flows due to worming capital changes (Increase) / decrease in current assets:

Stores, spares andloose tools Stock-in-trade

Trade debts

Loans and advances

Deposits, prepayments and other receivables Asset held for sale

Sales tax refundable

Increase in current liabillacs Trade and other payables Contract fiabilitiea

Cash generated €rom operatiozzs Income tax and levy (paid) / refunded - net

8•3*5,89*•*93

(83.O18,33 )

£5'3. z25,z43)

359.949•4" i66, 7 5Z6 5°!N*9,947

1,8g8.709›8O3 ("3 ,195,q6i)

z*66,esp,z 8

(6,2g8,zgzJ u6z,534.96o

(z,z8t,oo6,74o)

465•938,6gs) (94.96a,56z)

65o,gyg,gtg (57& 36,g$$)

2,1OO,2°7.89o

56›379 46i

Employee retirement benefits paid

I Tet cash generated h•om operating actividea Cash flows from inyesong acQwioes

ncquisiaon of property, plant and equipment Acquisition ofintangible assets

Sale proceeds from disposal of property, plant and equipment

Profit on saving accounts

Profit on TDRS

(34,98i,9o9)

i,6o5›53*i933

Net cashusedIn im'esting acñvities

Cash flows from financing activities

Repayment of prinñpal portion oflease liabilinea Finance cost paid

Net cashflows used in financing activities

Net increase in cash and cash equivalents

Cash and caah equivalents - at beginning of the year

Cash arid cash equivalents transferred from FaqJi Cereals

(‹ts,z64,599)

(94. 45,846}

(85,8o6,6@}

(6y,6i8,7^9J t8y,442,3>9)

t18o,65z'5z5)

lt3**.7t5,809

t848,4n,6yg)

(vs›o6t,088) i,702,q7,oe6

Cash and cash equivalents transferred from Fauji Infraavest Foods Limited

Cash and cash equivalents - at en‹t ofthe year

The annexed notes from i to 53 *•=n•n integral part of these consolidated financial statements.

Chairman Chief Executive Officer

3o

Director

66y,8

FAUJI FOODS IJMTTFD

UNCOI"iSOLIDATBD STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 3i, z°*5

Authorized share capital

Tssued, subscribed andpaid up share capital Capital Reserves

Share premium Acquisition Reserve Share deposit money

Surplus on revaluation ofproperty, plant and equipment - net of tax

Revenue Reserve Accumulated loss

5

)

7

Property, plant and equipment Intangible assets

Investment in Subsidiary Company Security deposits

Deferred taxation - net

c8 19

2O

z* zz

9›575›95+›>44

lO799›8>5•7>1

9.575.59s.q96

Non-current liabilities

Leaee liabilities

Employee retirement benefits

Current liabilities

Current portion oflong term liabilities Short term borrowings - secured Trade and other payables

Contract liabilities

Loanspayable to Ultimate Parent Company Income tax provision - net

Unclaimed dividend Accrued finance cost

>3°.3 8,gs7

+39›9>5›997

99• 39•968 79•39+›5!3

10

33*.3s8,q6s

1*

12

+4

!S

t6

9.77 .++3.456

>+9•317,5!

®.7 7.g6o,ioz

Current asseta

Stores, spares andloose tools Stock-in-trade

Trade receivables from contracts with customers Loans and advances

Deposits, prepayments and other receivables Accrued interest

Balance with statutory authorities:

• Sales tax refundable - net

  -Income tax receivable - net Cash and cash equivalents'

• Cash andbank balances

• Short term investments

z3

*5

z6

"7

z8

z9 z9

3

3

11,3*5,356,8g8

9 >7> 748, 36

Contingencies and commitments

*7

20, O1,3^8,14*

The annexed notes from I tO s3 form an integral part of these tinconsolidated financial stntements.

Chief Executive Officer

Diredor

FAUJI FOODS LIMITED

UNCONSOLIDATED STATEMENT OF PROFIT OR LOSS

FOR THB YEAR ENDED DECEMBER 3*› * *5

Note

* <5

Rupees

* >4

Rupees

Revenue from contracts with customers - net

Cost of revenue

Gross profit

z8,878,6i ›798

(ig, 73.344.>5i)

4,128,336,034

3z

*3.4O1,68o,z8s

cer

The annexed notes from 1 tO 53 rm anintegral part of these unconsolidatedfinancial statements.

FAUJI FOODS LIMITED

UNCONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THR YEAR ENDED DECEMBER 3x, aoa5

*<*4

Rupees

Profit for the year

Other comprehensive income:

Items that may be reclassified subsequently to profit or loss:

Items that willnot be reclassified subsequently to profit or loss:

-Remeasurement (loss) / gain on defined benefit plans

0*36, 52,290 7*7J 6,8i6

Other comprehensive (loss) / income for the year

(ii,8zi,o6s)

961•313

Total comprehensive income for the year

1,224›*3!,225 7+ › 9 »*9

The annexed notes frOm i tO 5s form an integral part of these unconsolidated financial statements.

cial Officer

Chairman ChiefExecutive Officer Director

FAUJI FOODS LIMITED

UNCONSOLIDATHD STATBMENT OF CHANGES IN EQUITY FOR THE YRAR ENDED DECEMBER 3i, zoa5

Capital reserve Revenue reserve

Share capital Share Premium

Share deposit money

revaluation of property, plant and equipment -net of tax

Rupees

Acquisition

reserve

Accumulated loss

Total

Balance as at Januarr «>4 Profit after taxation for the year

Other comprehensive income for the year

Total comprehensive income for the year

Transactions with owners in their capacity as owners

recognised directly in equity:

Acquisifion reserve (note i.i)

Reclassification of share deposit money into loan (note 6)

*5.›99.631,39

i,8oi,o82.3 3 8›35 .<> › *+

t•. 47.93O,69z)

(z,847.93»,6go)

( .oso,ooo,ooi) (»35 › › +J

7+7,136,816

96i.3 3

717,136,8i6

96i,3 3

(*›35 ,OOO,OOI)

*.446.s6i,> 7

(z,847,93O,69>1

7 8,o98,iRg 7+ › 98,iz9

(5›+97›93O,693)

Chi

ci.i Officer

The annexed notes from i to s3 form an integral part of these unconsolidated financial statements.

Chairman Chief Fmecutive Officer Directoi•

FAUJI FOODS LIMITED

UNCONSOVDATEDSTATRMRNTOPCASHPLOWS

THBYRARENDRDDECRMBRR3t* *S

Cach Sows from opeeatiztg activities

Profit before income tax

Adjustments for non-cash items:

Depreciation on property, plant and equipment Amortization of intangible assets

Sales taxrefundable written off Provision for tax refundable balances

Loss / (gain) on disposal of property, plant and equipment

Provision for obsolete stock

Write-off of stores, spares andloose toob Write-off of stock in trade

Advances to supplier written off Provision for advances to employees Income tax refundable written off Profit on saving amounts

Profit on Term Deposit Receipts (TDRs)

Income from loan to subsidiary Company

(Reversal) / impairment charge on operating fixed assets

(Reversal) / provision charge for expected credit losses on trade receivables

Provision for Worker's Profit Participation mud Provision for Worker's Welfare Fund

Provision for sales tax on sale oftea whitener Provision for compensated leave absences Provision for defined benefit plan

Note

a8.z

*8.z.7

z6.a

35

35

95

x6

36

3#

*0.3.$ 10.9•G

38

•o=s

Rupees

li786, O'7›897

1,§OO,OOO

2O1t g •36q) (3 o,oq6,oe8)

(6,g$8,og8) zoo,76g,$gg 43.96i,8°7

9,g8i,397 9s,82y,qO2 S7 08•*79

2O2g

Rupees

+•+*9›74*,68z

6j7.18, 86

7› *^,3 4

!3›9+5 S

102,842, 43

+5.948,Soi

(3›6sz,638)

@, ,

+7 * 7• 97 66a6B¿g8

°5J43›976

ej<,aea,ozo

27,7OO,°3l

z6,775›559

zoz,$te,›46

Finance cost

37 57›S79,08z 34›934›9°9

Operatñzg ymac hefisce workñtg capital cbaoges

EfZect ozt cash Oowa due to working capital cltazzges

(Increase) / decrease in current assets:

Stores, spares andloose tools Stock-in-trade

Trade debts

Loans and advances

Deposits, prepayments and other receivables Asset held for sale

Saies taxrefundable

Increase ia mzecettt 1iaJzilitiee Trade aztd other payables Contract liabilities

Cash generated from operations Income tax andlevy (paid) / refunded - net

*•340,641,094

8,832,OO@,8O7

^37›7W›484)

2,1/9,158,/6e

(67°›765,787)

33^•+85*8 6

z66, 7 .536

498,856, 49

i,999,649 +17

75›477›° 4

Employee retirement benefits paid

(34.98+,4O9) (84›477›S78)

Net cash generated from operating activities Cash 'lows 6•om investing activiaes

Acquisition ofproperty, plant and equipment

Acquisition ofintangible assets

Sale proceeds kom disposal ofproperty, plant and equipment

Profit on saving accounts

Profit on TDRs

Net cash usedin investing activities Caah flows:from financing activities

Repayment ofprincipal portion oflease liabilities

WinbttCP cO9t gBId

meet ca9h dews zssedin ñnaztciztg actJvttiea

nu increase in cach and cash equivalents

Cash and cash equivalents - at beginning ofthe year

55 .^98›9+4

f9 ›°S4›499) (6O,II7, 5)

(84•7^S.69sJ

+•3+S ^ ^•^*S 3,004› 97• 34

2,O5O,648,8z3

t,6qy,9o6,oo6 z,goo,84o,oe8

Cash and cash equivalents transferred &om Fauji Cereals

Cash arid cash equivalent - at end ofthe year

The annexed notes from i to s3 form an integral part ofthese unconsolidated financial statements.

ChiefExecutive Officer

§O

Director

4 3+9›898,z?9 3› 4 97*O34