Financial results for the year ended june 30, 2025

F RONTIER CERAMICS LIMITED

Ref:30L1608/2025

Date: October 07, 2025

The Managing Director

Pakistan Stock Exchange Limited Karachi, Pakistan.

Subject: FINANCIAL RESULTS FOR THE YEAR ENDED JUNE 30 2025

Dear Sir,

This is to infom you that the Board of Directors of Frontier Ceramics Limited (the 'Company'), in their meeting held on October 07, 2025, at 2:30 PM, at Rawalpindi, have recommended the following:

1. Cash Dividend

2. Bonus Shares

3. Right Shares

NIL OIL fJIL

The audited financial results of the Company for the year ended June 30, 2025, are enclosed as Annexure 'A', respectively. Further, the Board of Directors recommended the following:

Further, the Board of Directors of the Company has decided to convene the Annual General Meeting of the Company on Tuesday, October 28, 2025, at 09:00 AM, at Peshawar.

The share transfer books of the Company will be closed from October 22, 2025, to October 28, 2025 (both days inclusive). Transfers received at the CDC Share Registrar Services Limited, CDC House, 99 - B, Block B, S.M.C.H.S, Main Shahrah - e - Faisal, Karachi at the close of business on October 21, 2025, will be treated in

According to PSX notice No. PSX/N-5036 dated 03 September 2018, we are transmitting the Annual Financial Statements of the Company within the stipulated time to PSX electronically, through Pakistan Unifed Corporate Action Reporting System (PUCARS).

The financial statement of the company will also be placed on Company's Website. i.e https://www.forte.com.pk

Thanking you

Yours faithfully,

For & on behalf of Frontier Ceramics Ltd

Re

CC: The Director/HOD,

Offsite-II Department, Supervision Division Securities and Exchange Commission of Pakistan NIC Building, 63 Jinnah Avenue, Islamabad.

CC: Head of Operation,

Central Depository Company of Pakistan Limited

99-B, Block-B, S.M.C.H.S

ISO9001 '- '

Main Shahrah-e-FaisalKarachi-7

Registered Office: 29-INDUSTRIAL ESTATE, JAMRUD ROAD, PESHAWAR, PAKISTAN. TEL: (092-91) 5891470-79, FAX: (92-91) 5830290

Head Office: Toyota Rawal Motors Building Swan Camp, G.T Road, Rawalpindi. Ph: 92-51-4917200 Ext: 130-220 Fax: 92-51-4917206, E-mail: info@forte.com.pk

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STATEMENT OF FINztNCIAL POSITI DN AS AT JUNE 30, 2025

ASSETS

NON-CURRENT' ASSkTS

PfOQOfi3f. plant gnd equipment

* ** F**P*W

CUltRkZfT •4SSLTS

Stores, spares and loose tools Slack ill tmde

Trade debls

Due kom related parties Advances

Tax mfunds due from £iovcmmeiit Taxation - ccl

Cash and bank balances TOTAL ASSETS

EQUITY AND LIABILITIES SHARE CAPITAL AND REiSERVES

Z015

7 2,431,024,130

8 489,741

3.43l,5l3,8Y1

5,925,450

to J50,B80,I30

2,988,319,451

11

12

13

14

13

I6

17

t8 J9

q300691,97I

4289,0I14Z2

2o 3zg,7ss,zio

2,645,028,257

5I5,SI7 Z,64S,543,774

5,925,4s0 y92.I48,042 3,243,6t7,266

4,367,18S,990

378, g,2i 0

I3isaouni nn issue of right shares 21 (180,795,726) (IB0,79S,726}

Rnvaluaiion surplus on property, plant and equipment

I97,P42,484 I,20I,96J.278

197.942,4B4

1,269,707,082

Unappropriated profits S2Z,622.J87 307,380,063

NON-CURRENT LIABILITIES

Lnan from related parties referred liability Deferred taxation

CUItRENT LIABILITIES

Unclaimcd dividend

Current portion oblong term Anancing

Current portion ofiCiloC payable

Current pnrtion of liability under diminishing Musharaka Due to related partt•s

Contract liability

Trade and oiher payables

1,922,525,949

24

27

28

497,060,693

23

25

26

29

30

31

1,775,029,629

94I,SS4 8S1

rovaL LIAaILIYfES

f2ONTINC'•ENCIES AND COMMITMENTS 52

'Fhn annexed notes from 1 to 56 form un integml part of these financial statcmsnts.

1,869,424,778 1,54 l,262,510

Z,366,485.473 2,592,857,36 T

4,289,011,422 4,3G7,886,990

DIRECT

R LOSS

ENDED 5UNE 30, 20

2

2025

Note Itupecs

2024

Sales - net Costof sales

l9istribution cost Administratix'c cxpenscs Other operating expenses

Opera*>s profit

Other income

Finance cost

Profit/(loss) bCfore levy• and taxation L**v

Profit/(loss) bcForC taxation

Taxation

Profit/(lO5S) after taxation

Earnings/(loss) per share - basic and diluted

33 4,390,409,288 3,419,349,654

34 (3,989,523,886) (3,346,735,485)

400,885,40d 72,614,169

35 14,692,658) (15,650,082)

36 (48,409,930) (46,842,340)

37 (27,978,298) (3,934,555)

309,804,516 6,187,192

5,852,387 38,065,632

39 (29,100,601) (143,179,581)

286,556,302 (98,926,757)

40 - (26,012,929)

286,556,302 (124,939,686)

41 (139,059,982) 15,026,532

147,496,320 (109,913,154)

42 3.89 (2.90)

DtRECT

'the anne.xed notes from 1 to 56 form an integral part of these financial statements

CHI EF FINANCIAL

rito»rIsR CEltiMICS LIMITED ST.TEMENTOF COMPREIIrNSIYEINCOME POit THE YEAk ENDED JUNE 30, 2025

2025

Note Rupees

2024 ':

Rupees '

Profit/(loss) after taxation

othecromprehensive income for the year

Itnms that will not be reclassified to profit or loss:

ltevaluation surplus on property, plant and equipment 22

Deferred tax impact 22

'I"otal comprehcn5ive income for the year

147,496,320 (109,913,154)

282,858,884

147,496,320 172,945,730

The annexed notes from 1 to 56 form in integral part of these financial statements. ! d+

DIRECT

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0'J'A'1'EMENT OF CASH rLOWs

l't3R THE YEAR ENDED .IUNE 30, 2025

Cash flows before working capital changes Changes in working capital.

(Increase)/dccreasc in current assets: Stores, spares and loose tools

Stock in trade Trade debts Other receivables

Due from related parties Advances

Increase/(decreasei)n current liabilities: Current portion of GIDC payable

Due to related parties Contract liability

Trade and other payables

Cash generaied from operations Finance cost paid

Taxes paid

Net cash generated from operating activities

CASH FLOWS FROM INVESTING ACTIVITIES

Advanccs paid for purchase of land Net cash used in investing activities

(45,1l4,662) 233,994,082 488,200,944 503,302,611'

37 (3,943,983) (15,094,609)

18 (89,492,119) (71,232,777)

394,764,842 416,975,225

41,267,912 (41,226,758) 41,267,912 (41,226,758)

CASH FLOWS FROM FINANCING ACTIVITIES

FRONU'IER CEIIAMICSLIMITED STATEMENT OF CHANGES IN EQUITY FOR THE VEAR ENDED JUNE 30, 2025

Balance as at July 01, 2023

Revaluation surplus on property, plant and cquipment - net of deferred tax

Tmnsfer kom revaluation surplus on

The annexed notes from 1 to 56 form an integrnl part of tliesc financial statements.