First IBL Modaraba
Statement of flnancial posltlon As at June 30, 2025
2025
Restated Restated
2024 July 01, 2023
Assets
Non-current assets
Fixed assets under ijarah arrangements Fixed assets under own use
Investment property
Long term musharakah receivables
Lang tern deposits
Deferred taxation
Current asseBShort term musharakah receivables Ijarah rentals receivable
Advances, prepayments and other receivables Current portion of long lem musharakah receivables Advance income tax
ShDrt term investments Cash and bank balances
Note7
B
10
11
12
8
13
14
15
Rupees
20,669,211 | 10,323,877 | 18.512.742 |
32,933 | 7g,162 | 238,699 |
42.DB3,494 | 47.083.522 | |
31,772,278 | 4,748,314 | 25.548,004 |
3,000 | 20, s00 | 20.500 |
1t,328,306 | 8,DB9,331 | 6. 174.837 |
63,805,728 65,344,67B 97,578,304
44,000,000 | 13,553,483 | |
2,215,680 | 484,497 | 224,B68 |
1,671,138 | 6,788,050 | 2,469,641 |
16,706,050 | 20,557,040 | 29,890,654 |
4,193,736 | 2,536,504 | 1,861,395 |
3,Z17,793 | 1,918,105 | 1,306,793 |
182,027,614 | 106.248 945 | 82 104.0B9 |
210,032,007 182,533,141 131,410,923
273,837,735 247 877 8J9 228 989.227
Contingencies and commitments 21
28,908,866 30,531,733 21,581,802
Equity and Mabillties Capital and reserves | ||||
Certificate capital | 16 | 216,875,000 | 21g,B75,000 | 216.875,000 |
Statutory reserve | 17 | 55,054,483 | 49,o86,655 | 47,39o,o90 |
Fair vatue reserve | 18 | 2,384,236 | 1.74g 795 | 1,336,131 |
Accumulated loss (30,117,850) (SJ.583,164) (o0 *78,39 ) | ||||
244,195,869 | 216.721,286 | ?-05.32g 42? | ||
Non•current liabilities Long term deposes | 19 | 733.000 | 621,800 | 2,075,000 |
Current liabilities | ||||
Trade and other payables | 20 | 5,664,698 | 4,655,071 | 2,954,911 |
Musharaka Glances | 700,000 | 7L^0,000 | ||
Current portion of long tern security deposits | 8,106,249 | J,20?.3s0 | 4,233,911 | |
Provision for levies | 26 | ña3 | 39 | |
Income tax payable | 27 | 4,410,169 | 11,109, 151 | *,942.313 |
UnclBimed dividend | 10,Y27.Y50 | 10.g34,59g | 10.834.59g | |
273,637,735 8 81 2?8,9g9.2 7
The annexed notes from 1 to Z9 form an integral part of thesa condansad interim financial statements.
For IBL Nodaraba Management(Private) Limited (Modaraba Management Company)
rac
Chief Executive
Ffrst IBL Modaraba
Stateruant of changes in equity For the year anded June 30, 2025
Certificate capltal | Statutory reserve | Fair value reserve | Accumulated logs | Total equty | |
Balance as at June 30, 2023 - as reported Effactofrestatement | 216,875,000 - | 47,395,690 - | 1,336,131 (66,814,365) 1B8,792,456 - 6.535,969 6,535,969 | ||
Balance as at June 30, 2023 - as restated | 216,875,000 | 47,395,690 | 1,336,131 (60,278,396) 205,328,425 | ||
Profit for the year - restated | - | 10,980,197 | 10,980,197 | ||
Other comprehensive income for the year | 412,664 | - | 412,664 | ||
Total comprehensive income for the year | - | 412,664 | 10,980,197 | 11,392,861 | |
Transferred to statutory reserve | 2,290,965 | (2,290,965) | |||
Balance as at June 30, 2D24 | 216,875,000 | 49,686,655 | 1,748,795 | (51,589,184) | 216,721,286 |
Profit for the year | 26,839,142 | 26,839,142 | |||
Other comprehensive income for the year | - | 635,441 | 635,441 | ||
Total comprehensive income for the year | 635,441 | 26,839,142 | 27,474,5B3 | ||
Transferred to statutory reserve | 6,357,828 | (5,367,828) | - | ||
Balance as at June 30, 2025 216,875,000 55,054,483 2,384,236 (30,117,850} 244,195,859
The annexed notes from 1 to 39 form an integral part of these condensed interim financial statements.
For IBL( o d
, araba M
nag:
mentCompan
L' '''d
Chief Executive Director