Transmission of Quarterly Report for the Period Ended 30 Sep 2025

(An Islamic Financial Institution)

Managed by: Paramount Investments Limited

QUARTERLY

REPORT

For Long Term 'BBB', For Short Term A-3 Outlook - Stable

VIS Credit Rating Company

(An Islamic Financial Institution)

CONTENTS

Mission & Vision Corporate Information

Directors Report

01

02

04

Financial Statements - (Unconsolidated) 06

Financial Statements - (Consolidated) 14

01

Mr. Tanveer Ahmed Magoon Chairman

Mr. Syed Wajih Hasan Chief Executive Officer

Mr. Nadeem Iqbal Director

Mr. Abrar Ahmed Director

Mrs. Shahida Tanweer Director

Mr. Humayun Mazhar Qureshi Independent Director Mr. Habib Ahmed Navaid Independent Director

Mr. Habib Ahmed Navaid Chairman

Mr. Nadeem Iqbal Member

Mr. Abrar Ahmed Member

Mr. Humayun Mazhar Qureshi Chairman Mr. Tanveer Ahmed Magoon Member

Mr. Nadeem Iqbal Member

Mr. Syed Wajih Hasan Member

Mr. Syed Mudassir Ali

Mufti Muhammad Farhan Farooq

Mufti Muhammad Najeeb Khan

Long term BBB Short Term A-3

Outlook Stable

M/s Crowe Hussain Chaudhury & Co. Chartered Accountants

M/s. Hafizullah & Co. Chartered Accountants

LEGAL ADVISOR

M/s Raja Qasit Nawaz, Advocates

Meezan Bank Limited

Bank Islami Pakistan Limited

Al Baraka Bank (Pakistan) Limited

Habib Metropolitan Bank Limited -Islamic Banking Habib Bank Limited

Faysal Bank Limited

Suit # 107, 108, 1st Floor, P.E.C.H.S. Community Office Complex, Block-2 PECHS, Shahrah-e-Quaiden, Karachi. Phone: 34381037-38-52 & 34381101. Fax: 34534410

E-mail: info@fpm.com.pk Web: https://www.fpm.com.pk

THK ASSOCIATES (PVT) LTD.

32-C, Jami Commercial Street 2,

D.H.A Phase VII, Karachi 75500 Pakistan

UAN : +92 (021) 111-000-322

Tel : +92 (021) 35310191-6

Web: https://www.thk.com.pk

Email: sfc@thk.com.pk

DIRECTORS' REPORT TO THE CERTIFICATE HOLDERS OF FIRST PARAMOUNT MODARABA

The Directors of Paramount Investments Limited, Management Company of First Paramount Modaraba, are pleased to present the unconsolidated and consolidated financial statements for the first quarter ended 30 September 2025.

During the quarter, the Modaraba earned a pre-tax profit of Rs. 8,772,659, as compared to Rs. 8,918,508 for the corresponding period last year, reflecting a nominal decrease of 1.6%. The after-tax profit for the period stood at Rs. 6,228,588, showing a nominal decrease of Rs. 103,553 from the corresponding period last year. Earnings per certificate for the period stood at Rs. 0.45 while it was Rs. 0.46 per certificate in the same period last year.

The marginal decline in profitability is due to normal fluctuation of business and would be overcome in the next quarter. During the quarter, Modaraba's financing portfolio increased due to fresh financings contracts under Morabaha arrangement.

During the first quarter, the Modaraba's business operations reflected steady progress across its diversified portfolio, as summarised below:

FPM Petro Services maintained its position as a key business segment, supported by volume growth and margin improvement. The division delivered stable revenues and is expected to gain further momentum in the future periods with increasing activity in the domestic hydrocarbon exploration sector.

• FPM AML-CHECK, the Modaraba's AML/CFT screening services division, continued to expand its client base, particularly among regulated financial institutions. Although not yet profitable, the division recorded consistent revenue growth and further strengthened its operational framework, establishing a solid foundation for sustainable performance. The division is expected to generate meaningful returns for Certificate Holders in the forthcoming periods.

• Paramount Compliance (Private) Limited (PCPL), the Modaraba's wholly owned subsidiary, continued to complement AML-CHECK operations and broadened its outreach through its UK-based arm, "Complytech Global Limited™. The subsidiary's ongoing efforts to explore opportunities in South Asia, Southeast Asia, Africa, and the Middle East form part of the Modaraba's longer-term strategic vision of enhancement in Revenue and Valuation of the business.

• DigiEstate, the Modaraba's technology-driven initiative under SECP's Regulatory Sandbox, continued to advance its Shariah-compliant Asset Fractionalisation Platform toward commercial launch in collaboration with its strategic partners. The project reflects the Modaraba's strategic commitment to innovation and the adoption of technology-driven business models. Once operational, it is expected to introduce new Shariah-compliant investment avenues and contribute positively to profitability, thereby enhancing long-term value for Certificate Holders.

As per revised Modaraba Regulations issued on 15 August 2022 by SECP, all deposit taking Modarabas were required to have a minimum equity of Rs. 500 million (FPM currently stands at Rs. 280 million) and a minimum credit rating of "A-" (FPM's rating is BBB) in a period of 3 years. Regulations also restricted issuance of dividend to Modaraba's certificate holders until compliance of these conditions are made. Accordingly, no dividend has been declared or recommended for the period ended 30 Sep 2025.

Modaraba has submitted its proposals (duly approved by the Board of Directors & Shariah Advisor of the Modaraba) for Equity enhancement with the honourable Registrar Modaraba with the request to allow further time in order to implement these Proposals. We are of the view that "Minimum Credit Rating levels criteria" shall also be achieved once Equity of the Modaraba attains desirable levels. We sincerely expect a positive response from the Commission in this regard.

The Board of Directors and the Management of Modaraba are fully committed to comply with the requirements of these Regulations and meeting the criteria mentioned therein.

The Management and the Board of Directors express their sincere gratitude to the Registrar Modaraba, SECP, for their continued guidance and support.

The Board also extends its appreciation to the staff members of the Modaraba for their commitment, agility, and dedication in the timely and successful completion of assigned responsibilities.

For and on behalf of Board of Directors Paramount Investments Limited (PIL) Managers of First Paramount Modaraba

Mr. Syed Wajih Hassan Chief Executive Officer

Karachi

Dated: 27 October 2025

Mr. Tanveer Ahmed Magoon Chairman

FIRST PARAI'4OUt'fT t'gODARABA

uNconsorzoATED CONDENSED INTERIFg STATEI'4ENT OF FINANCIAL POSITION {UN-AUDITED} AS AT SEPTEI'•gBER 30, 2025

ASSETS

NON-CURRENT ASSETS

long Term Investments Murabaha financing Loan to employees Long-term deposits

cuRReiw Asszts Trade debtors Stores in trade

Advances, prepayments and other receivables

Short-term murabaha financing Current portion of non-current assets Short-term deposit

Accrued profit Taxation - net

Shon Term Invenment Cash and bank balances

eeurrv AND LzxaILITIES CERTIFICATE CAPITAL AND RESERVES

Authorised certificate capital

400,000,000 certificates of Rupees 10 each

Issued, subscribed and paid-up certificate capital 13,788,420 certificates of Rupees 10 each Capital reserves

Revenue reserves

LIABILITIES

NON-CURRENT LIABILITTEO

Deferred income Certificates of musharaka

CURRENT MOBILITIES

Creditors, Accrued & Other Liabilities Current portion of deferred income

Note

3

6

Un-audited Sep 30,

Rupees

9,980

44,OT4,545

105,503

7,700

22,392,468

280,121,637

139,138,290

Audited 3un 30,

Rupees

23,281,703

144,147

9,980

19,403,574

231,503

7,700

43,078,607

262,671,367

12,475,079

34,340,715

4,791,668

41,883,622

256,800

70,332

68,067,855

23,434,916

18,210,311

466,202,665

509,281,272

40O,00O,OOO

137,884,193

113,616,388

22,392,468

273,893,049

3,362,988

131,875,OOO

135,237,988

28,531,267

5,367,360

The annexed notes from 01 to 10 form an inteqral part of these financial statements.

For Paramount Investments Limited (Management Company)

Chief Financial Officer Chief Executive Officer

Director

Director

FIRST PARAMOUNT MODARABA

UNCONSOLIDATED CONDENSED INTERIM STATEMENT OF PROFIT AND LOSS (UN-AUDITED) FOR THE QUARTER ENDED SEPTEMBER 30, 2025

Three months ended Sep 30, Sep 30,

2025 2024

Note Rupees Rupees

The annexed notes from 01 to 10 form an inteqral part of these financial statements.

For Paramount Investments Limited

(Management Company)

Chief Financial Officer

Chief Executive Officer Director

Director

FIRST PARA¥4OUNT f'1ODARABA

UNCONSOLIDATED CONDENSED INTERIM STATEMENT OF CO¥4PREHENSIVE INCO¥'4E (UN-AUDITED} FOR THE QUARTER ENDED SEPTEMBER 30, 2025

Three months ended

The annexed notes from 0t to 10 form an integral part of these financial statement.

For Paramount Investments Limited (Management Company)

Chief Financial Officer

Chief Executive Officer Director

Director

FIRST PARANOUNT MODARABA

UNCONSOLIDATED CONDENSED INTERIN CASH FLOW STATEPIENT (UN-AUDITED} FOR THE QUARTER ENDED SEPTENBER 30, 2025

The annexed notes from 01 to 10 form an inteqral part of these financial statements.

For Paramount Investments Limited (Management Company)

Chief Financial Officer

Chief Executive Officer Director

Director

FIRST PARAf4OUNT MODARABA

UNCONSOLIDATED CONDENSED INTERIOR STATEI ENT OF CHANGES IN EQUZTY (UN-AUDITED} FOR THE QUARTER ENDED SEPTEMBER 30, 2025

10

The annexed notes from 01 to 10 form an inteqral part of these financial statements.

For Paramount Investments Limited (Management Company)

Chief Financial Officer Chief Executive Officer Director

FIRST PARANOUNT NODARABA

NOTES TO THE UNCONSOLIDATED CONDENSED INTERIM FINANCIAL STATEMENTS FOR THE QUARTER ENDED SEPTENBER 30, 2015

LEGAL STATUS AND OPERATIONS

First Paramount Modaraba (the Modaraba) is a multi purpose, perpetual and multidimensional Modaraba floated under the Modaraba Companies and Nodaraba (Floatation and Contml) Ordinance, 1980 and the rules framed thereunder and is managed by Paramount Investment Limited (the Management Company), a company incorporated in Pakistan under the Companies Ordinance, 1984 (now Companies Act, 2017) on June 26, 1994.

The Nodaraba is listed on the Pakistan Stock Exchange Limited. The registered office of the Modaraba is situated at Suite #107-109, 1st Floor, P.E.C.H.S. Community Office Complex, Block-2. P.E.C.H.S. Shahrah-e-Quaideen, Karachi.

Modaraba's principal activities include deployment of funds on murabaha, modaraba and musharaka arrangements and iD in-house ventures are (a) Chemical business under the name of "FPM Petro Services" (b) Electrical maintenance and troubleshooting services' under the name of "FPN Solutions" (c) Anti-money laundering screening services under the name FPN AML - CHECK.

2. BASIS OF PREPARATION

1. * Statement of compliance

   These unconsolidated condensed interim financial statement of the Modaraba for the three months period ended 30 Sep 2025 are unaudited and being submitted to the certificate holders as required under Modaraba Companies and Modaraba Rules, 1981 and have been prepared in accordance with the requirements of the International Accounting Standard 34 -"Interim Financial Reporting", Companies Act 2017, Modaraba Companies and Modarabas (Floatation and Control) Ordinance, 1980, Nodaraba Companies and Modaraba Rules, 1981, Nodaraba Regulations 2021 and directives issued by the Securities and Exchange Commission of Pakistan (hereinafter referred to as the relevant laws).

   The unconsolidated condensed interim financial statement do not include all the infomation and disclosures required for full annual financial statement and should be read in conjunction with the annual financial statements of the Modaraba for the year ended June 30, 2025.

   1. Functional and presentation currency

      These unconsolidated condensed interim financial statements are presented in Pakistani Rupees, which is the Modaraba's functional currency. All financial infomation presented in Pakistani Rupees has been rounded to the nearest rupees, except otherwise stated.

   2. Significant accounting policies, estimates and judgments

      The accounting policies and methods of computation followed for the preparation of these unconsolidated condensed interim financial statements are same as those applied in preparing the financial statements for the year ended June 30, 2025.

      The preparation of unconsolidated condensed interim financial statements requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets and liabilities, income and expenses. Actual resulD may differ from these estimates. The significant judgement made by management in applying the Modaraba's accounting policies and key sources of estimation of uncertainty are the same as those that were applied to the financial statement for the year ended June 30, 2025.

      Sep 30, 3un 30,

2. FIXED ASSETS

   2025

   - (Rupees)

   2025

   Fixed AsseB Intangible AsseD

   22,181,442 23,281,703

   133,335 144,147

   22,314,777 23,425,850

   
   
   

   3.1. ADDITIONS & DISPOSALS f•tADE DURING THE PERIOD

   Additions during the period

   Computers

   Office and other equipments Furnitures and fixtures Vehicles

3. f'4URABAHA FINANCING - secured

   30 SEPT 2025 30 3UNE 2025

   (Rupee)

   798,798

   22,000

   419,750

   13,786,813

   15,027,361

   (Un-audited) (Audited)

   30 SEPT 2025 30 3UNE 2025

   (Rupees)

   Considered good Considered doubtful Suspended income

   107,213,484

   256,662

   48,346,558

   256,661

   (1,146,416)

   Provision for doubtful recoveries

   Current portion of long-term murabaha financing

4. SHORT-TERM ¥'4URABAHA FINANCING - secured

   Considered good

5. CERTIFICATES OF I USHARAKA

   Opening balance Issuance Redemptions

   Less: Current portion certificates of musharaka

   107,470,146 47,456,803

   (256,662) (256,661)

   107,213,484 47,200,142

   (63,138,939) (27,796,568)

   44,074,548 19,403,574

   (Un-audited) (Audited)

   30 SEPT 2025 30 3UNE 2025

   (Rupees)

   4,791,668

   (Un-audited) (Audited)

   30 SEPT 2025 30 3UNE 2025

   (Rupeee)

   173,375,000 168,400,000

   4,425,000 35,700,000

   (2,175,000) (30,725,000)

   175,625,000 173,375,000

   (47,250,000) (41,500,000)

   128,375,000 131,875,000

   
   
   

   (Un-audited) 30 SEPT 2025

   (Un-audited) 30 SEPT 2024

6. OPERATING INCO¥'4E

   Profit on murabaha receivables Profit on musharaka projects

   Income from FPM Petro Services 7.1

   ------(Rupss)------

   4,069,976

   450,000

   137881,195 138,769,677

   141,711,139 143,289,653

   1. This represents income generated from chemical business of FPN Petro Services. The Modaraba's share of income is 55%.

   2. Trade receivables under FPM Petro Services as at the period end is Rupees 174.06 million (2024: 170.65)

7. CONTINGENCIES

   The current status of contingencies is same as disclosed in the annual audited financial statements for the Year

   ended 3une 30, 2025

8. GENERAL

   Corresponding figures have been reclassified / re-arranged wherever necessary to facilitate comparison in the presentation in the current period. However, there are no material reclassification / re-arrangement to report.

   Figures have been rounded oP to the nearest rupee.

9. DATE OF AUTHORISATION FOR ISSUE

These financial statements were authorised for issue by the Board of Directors of the I'4anagement Company on 27 October 2025

Chief Financial Officer Chief Executive Officer Director Director

FIRST RARAf'IOUNT MODARABA

CONSOLIDATED CONDENSED INTERIf'I STATEI''IENT OF FINANCIAL POSITION {UN-AUDITED) AS AT SEPTEMBER 30, 2025

NON-CURRENT ASSETO

Fixed assets 3

lntangibles assets 3

Murabaha financing 4

Loan to employees Long-term deposits

CURRENT ASSETS

Trade debtors Stores in trade

Advances, prepayments and other receivables Short-term murabaha financing

Current portion of non-current assets Shon-term deposit

Accrued profit Taxation - net

Short Term Investment Cash and bank balances

EQUITY AND MABIMTIEO

CERTIFICATE CAPITAL AND RESERVES

Authorised certificate capital

400,000,000 certificates of Rupees 10 each

Issued, subscribed and paid-up certificate capital Capital reserves

Revenue reserves

Equity attributable to certificate holders of the holding company

Un-audited 2025

Rupees

Audited

Run 30,

2025

Rupeea

23,281,703

144,147

19,403,574

231,503

7,700

43,068,627

262,671,367

12,475,079

34,956,461

4,791,668

41,883,622

256,800

70,332

68,067,855

23,434,916

18,994,547

467,602,6 t7

510,671,274

400,000,000

137,884,193

113,095,758

22,392,468

273,372,419

Non-controlling interest

Total equity

MABILITIES

NON-CURRENT LIABILITIES

Deferred income

Certificates of musharaka 6

CURRENT LIABILITIES

Creditors, Accrued & Other Liabilities Current maturity of deferred income

Current maturity of certificates of musharaka 6

Certificate of musharaka - matured and payable Accrued profit on certificates of musharaka Unclaimed profit distributions

TOTAL LIABILITIES

coNzznaeNczEs Ana coririrrriEuts

(567) (558)

273,371,861

3,362,988

131,875,000

22,73E,416

9,650,300

47,250,000

135,237,988

30,442,457

5,367,360

41,500,000

2,800,OOO

3,331,368

18,620,240

102,061,925

237,299,913

TOTAL EQUITY AND LIABILITIES 522,295,713

The annexed notes fcom 01 to 10 form an integral part of these financial statements.

For Paramount Investments Limited (Management Company)

510,671,274

Chief Financial Officer

Chief Executive Officer Director

Director

FIRST PARAMOUNT MODARABA

CONSOLIDATED CONDENSED INTERIM STATEMENT OF PROFZT AND LOSS (UN-AUDITED} FOR THE QUARTER ENDED SEPTEMBER 30, 3025

Three months ended Sep 30, Sep 30,

2025 2024

Note Rupees Rupees

Share of proPlt attributable to : Certificate holders of the Modaraba Non-controlling interest

6,225,863

(9)

6,Z25,854

6,332,141

0

6,332,141

Earnings per certificate - basic and diluted 0.45

The annexed notes from 01 to 10 form an inteqral part of these financial statements.

For Paramount Investments Limited

(Management Company)

Chief Financial Officer Chief Executive Officer Director

Director

0.46

FIRST PARA¥4OUNT MODARABA

CONSOLIDATED CONDENSED INTERIM STATEf•tENT OF COMPREHENSIVE INCOPIE (UN-AUDITED) FOR THE QUARTER ENDED SEPTEMBER 30, 2025

Three months ended

Sep 30, Sep 30,

2025 20Z4

Rupees Rupees

Profit after taxation

OTHERCOMPREHExSIVEINCOME

ttems that will not be reclassified to profit and loss account

ttems that may be reclassified subsequently to profit and loss account

6,332,141

Other comprehensive income fbr the Period

Total comprehensive income fbr the Period 6,332,141

The annexed notes from 01 to 10 form an inteqral part of these financial statements.

For Paramount Investments Limited (Management Company)

Chief Financial Officer

Chief Executive Officer Director

Director

FIRST PARAf'4OUNT MODARABA

CONSOLIDATED CONDENSED INTERIM CASH FLOW STATEb4ENT (UN-AUDITED} FOR THE QUARTER ENDED SEPTEMBER 30, 2025

The annexed notes from 01 to 10 form an inteqral part of these financial statements.

For Paramount Investments Limited

(Management Company}

Chief Financial Officer

Chief Executive Officer Director

Director

FIRST PARAI OUNT NODARABA

CONSOLIDATED CONDENSED INTERIM STATENENT OF CHANGES IN EQUITY (UN-AUDITED) FOR THE QUARTER ENDED SEPTENBER 30, 2025

18

The annexed notes from 01 to 10 fom an integral part of these financial statements.

For Paramount Investments Limited

(Management Company)

Chief Financial Officer

Chief Executive Officer Director

Director

}

First Paramount Modaraba (the Modaraba) is a multi purpose, perpetual and multidimensional Modaraba floated under the Modaraba Companies and Nlodaraba (Floatation and Control) Ordinance, 1980 and the rules framed thereunder and is managed by Paramount Investments Limited (the hlanagement Company), a company incorporated in Pakistan under the Companies Ordinance, t984 (now Companies Act, 20t7) on June 26, t994.

The Modaraba is listed on the Pakistan Stock Exchange Limited. The reqistered office of the Nlodaraba is situated at Suite #107-109, 1st Floor, P.E.C.H.S. Community Office Complex, Block-2. P.E.C.H.S. Shahrah-e-Quaideen, Karachi.

Modaraba's principal activities include deployment of funds on murabaha, modaraba and musharaka arrangements and its in-house ventures are (a) Chemical business under the name of "FPM Petro Services" (b) Electrical maintenance and dices'under the name of "FPM Solutions" (c) Anti-money laundering screening services under the name

too Auh"n ce.

Paramount Compliance Private Limited

The Paramount Compliance Private Limited (PCPL) was incorporated in Pakistan on August 24, 2023 as a private limited company under the Companies Act, 2017. The reqistered office is situated at Suit No. 107- 108, First Floor, P.E.C.H.S. Community Office Complex, Block 2, Shahrah-e-Quaideen, Karachi, in the province of Sindh. The principal activity of the Paramount Compliance Private Limited is provision of Anti Noney Laundering screening services and solutions. Paramount Compliance Private Limited is yet to commence commercial operations. Non-controlling interest in the Paramount Compliance Private Limited - subsidiary company is 0.02%.

The Complytech Global Limited is wholly owned subsidiary of Paramount Compliance Private Limited and was incorporated in United Kingdom on January 15, 2024 as a private limited company under the UK Companies Act, 2006. The registered office is situated at Unit 19 1-13 Adler Street, London, England, E1 1EG. Non-controlling interest in the Complytech Global Limited - subsidiary company is 0.02%.

BASED OP PREPARATION

21 Scacement of compliance

These consolidated condensed interim financial statements of the f'4odaraba for the three months period ended 30 Sep 2025 are unaudited and being submitted to the certificate holders as required under Modaraba Companies and Nlodaraba Rules, 1981 and have been prepared in accordance with the requirements of the International Accounting Standard 34 - "Interim financial Reporting", Companies Act 2017, Modaraba Companies and Modarabas (Floatation and Control) Ordinance, 1980, f'4odaraba Companies and f'4odaraba Rules, 1981 and Nodaraba Regulations, 2021, and directives issued by the Securities and Exchange Commission of Pakistan (hereinafter referred to as the relevant laws).

The consolidated condensed interim financial statements do not include all the information and disclosures required for full annual financial statements and should be read in conjunction with the annual financial statements of the Modaraba as at and for the year ended 3une 30, 2025.

z.z I°unctionaI and presentation current

These consolidated condensed interim financial statements are presented in Pakistani Rupees, which is the Modaraba's functional currency. All financial information presented in Pakistani Rupees has been rounded to the nearest rupees, except otherwise stated.

z.a Significant accoun6no policies. estimates and judgments

The accounting policies and methods of computation followed for the preparation of these consolidated condensed interim financial statements are same as those applied in preparing the financial statements for the year ended June 30, 2025.

The preparation of consolidated condensed interim financial statements requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets and liabilities, income and expenses. Actual results may differ from these estimates. The significant judgements made by management in applying the Modaraba's accounting policies and key sources of estimation of uncertainty are the same as those that were applied to the financial statements for the year ended 3une 30, 2025.

Sept3o, 2025

I ntanoible Assets

¥¥,¥8¥,442 23,28t,703

¥¥,J14,¥77 23,425,850

3.1. ADDITIONS & DISPOSALS MADE DURING THE PERIOD

Additions during the period

Computers

Office and other equipment Furnitures and fixtures Vehicles

1. MURABAHA FINANCING - secured

   (Un-audited) (Audited) 30 SEPT 2025 30 3UNE 2025

   (Rupees)

   798,798

   22,000

   419,750

   13,786,813

   15,027,361

   (Un-audited) (Audited) 30 SEPT 2025 30 3UNE 2025

   (Rupees)

   Considered good	107,213,484		48,346,558
   Considered doubtful	256,662		256,661
   Suspended income			(1,146,416)
   	107,470,146		47,456,803
   Provision for doubtful recoveries	(2S6,662)		(256,661)
   	107,213,484		47,200,142
   Current portion of long-term murabaha financing	(63,138,939)		(27,796,568)
   	44,074,545		19,403,574

2. SHORT-TERf'4 MURABAHA FINANCING - secured

Considereogood

(Un-audited) (Audited)

30 SEPT 2025 30 3UNE 2025

(Rupees)

4,791,668

{Un-audited) (Audited) 30 SEPT 2025 30 3UNE 2025

(Rupees)

1. OPERATING INCOf IE

   Profit on murabaha receivables Profit on musharaka projects

   (Un-audited)

   30 SEPT 2025

   - (Rupees}

   
   
   

   (Un-audited) 30 SEPT 2024

   4,069,976

   450,000

   
   
   

   Income from FPM Petro Services 7.1

   138,769,677

   143,289,653

   1. This represent income generated from chemical business of FPM Petro Services. The Modaraba's share of income is 55%.

   2. Trade receivables under FPN Petro Services as at the period end is Rupees 174.06 million (2024: 170.65)

2. CONTINGENCIES

   The current status of contingencies is same as disclosed in the annual audited financial statements for the Year ended 3une 30, 2025

3. GENERAL

   Corresponding figures have been reclassified / re-arranged wherever necessary to facilitate comparison in the presentation in the current period. However, there are no material reclassification / re-arrangement to report.

   Figures have been rounded oP to the nearest rupee.

4. DATE OF AUTHORISATION FOR ISSUE

These financial statements were authorised for issue by the Board of Directors of the Management Company on 27 October 2025

Chief Financial Officer Chief Executive Officer Director Director

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First Paramount Modaraba

(An Islamic Financial Institution)

REGISTERED OFFICE

Suite#: 107-108, 1st Floor, P.E.C.H.S. Community Office Complex, Block-2, P.E.C.H.S. Shahra-e-Quaideen, Karachi.

Ph: 34381037 - 38 52, Fax: 34534410,

Email:customersupportHfpm.com.pk Web: https://www.fpm.com.pk