Financial Results for the Year Ended 2025-06-30

Long terrfi deposits II

Long tems investments - net /2

Diminishing mushamkah financing Deferred tae:asset

F-jxed assets in own use

Intangible, 8SSgtS for own use 16

3i840,147

15,581,257

126,2IS

1,985,267

1,260,847

3,838,407

36;3l 1,359

1,070,502

1,017, 198

1.065,606

22,944,520

43.303,072

Totsl assets

295;0l 5,i63

269,116,819

D.QUITY .AND LIABILITIES

Certificate holders.' equity

Authorised:certificote c.apital

4O,0DO,000 (2024; 10,000,000) certifiC8tes ofRs. 10 each

400,000,000

400.000,000

Issued,. subscribed, and pBid - up certificate capit8l

231,000,000

231,000,000

Capital wserves,

18

77,845,276

77,362,662

Revenue reserves

t49,8t8,316)

(51,624; 116)

259,016,960

2f6,738,546

Definit on revaluation of investments

I9

(7Z9,254)

(806,226)

Non - cure.tnt ttabiities

Deferred liBbilj . - stafT gratuity

20

6;S36,I76.

Current liabilities

Creditors, accrued and other liabilities

Charity payable

22

2,833,894

l,140,33 f

Provision for custom duty & surcharge

23

4,398,842

Taxation and levies - net Unclaimed profit distributions

10

904839

i,L914d

l,l09,146

9,146,721

6,648329

Total Liabilities

16,727,457

I.'3,184H9.9

Contingencies and commitments

24

Total equity end liabilities

275.,015,163

269,l16;819.

2035

1024

Revenue - net

Noie

------Rupees----- -----

Income from"trading operations - net

25

is;gi7,sso (6,757;524)

Profit on Diminishing Nfusharakah Facility

26

2,196,949 6,981,569

Income from idivestments

2.7

25i6d7,882 3.3,255,672

43,G62,481

33,479,717

Administrative and operating expenses

(32,9d7,39z)

other income 29 2,631,994 2,720,312

9,793,497

3,2J2,637

Financial and other charges

(19,G5t)

(2y,035)

Unteaiised loss on re-measurement of investments at

fair value through prnfit or loss

5.4

(S47,S90)

Share of profit of associate - Shariah Compliant

I,408,J84

5,367,980

4,066,576

Management Company's remuneration including sales tax

31

Profit before levies end taxation

5,367i980

4,066,576

Levies

32 & 40, I

(2,78.1,332)

(2,873,272)

Profit bef0re taxation

2,586,648

1,193,304

Taxation

(173,578)

(803,200)

Profit after ia ation

2,4a 3,070

390,104

EaroingS per certificate - bgsic and diluted

0.02

Reineasurement loss .of net defined benefit liability

(1,429,161i)

(601,947)

:Share of other comprehensive (loss) / income

ofassociate

(584,523)

21,697

Impact of deferred tax

87,628

(156,687)

Other comprehensive loss

(1,926,006)

(736,937)

Total comprehensive iucome /(fose y the

year tiancferred to «quly- net af tax

487,064

(346,g33)

3.9.0,104

390;l04

f736,937)

(736,937

• Profit after taxation

• Otlier comprehensive loss

(346,833)

(346;833)

Surplus transferred fa accumulated Tosses

1,143,968

t,I.43;968

Transfer to statutory re.serve

78,021

(78,011)

Balance as. at.June 40, 2024

23 I,P00,0O0

77,3d2,d62

250,000

(51,874,116)

ls6,738;54b

Total coin ehensive. incomefor the

2,41300

2/I3070I

j1,92R006}

:,92R006)

First Al-Noor Mod:araba

Statement of Cash Ftowa

For the.yean erided Rune 30, 2.025

CASH FLOWS EROM .OPERATINC ACTIVITIES

2025

- Rupees

Profit before levies and taxation

4,066,576

Adjustments for non-cash charges end other items:

Depreoi8tion on fixed assets

5S5,317

76f,686

Ammortization .on intangibles

.Gain on sale of securities - net Profit on bank deposits

11,226 (.l5,420i212)

(l,99l;994)

(1,340,312)

Unrealised loss on re-measurement of investments at fair vatue through profit or loss

4,5G1,172

547,590

Share of gain of associate

(155,307)

(1,408,584)

Financial and other charges

19,652

27,055

Advance tax written off Provision for gratuity

1,455,399

4,343;312

1,311,762