Habib Sugar Mills Limited
3 /4" FLOOR, IMPERJ AT COURT, DR. ZIAUDDIN AHMED ROAD, kARACH1-75530 (PAKISTW)
Ref: 25/26/125/C
The General Manager
Pakistan Stock Exchange Limited Stock Exchange Building
Stock Exchange Road Karachi
Dear Sir,
Tltrougli PUCARS alsa
January 27, 2026
CONDENSED INTERIM FINANCIAL RESULTS
FOR THE QUARTER ENDED DECEMBER 31, 2025 (UNAUDITED)
We wish to inform you that the Board of Directors of the Company in their meeting held on Tuesday, January 27, 2026 at 12:30 p.m. at 4th Floor, Imperial Court, Dr. Ziauddin Ahmed Road, Karachi, approved the unaudited condensed interim financial results of the Company for the quarter ended December 31, 2025 and recommended the following:
Cash Dividend NIL
Bonus Shares NIL
Right Shares NIL
Any Other Entitlement/Corporate Action NIL Any Other Price-Sensitive Information NIL
The unaudited condensed interim financial results as approved by the Board of Directors of the Company alongwith statement ofFinancial Position, statement of Changes in Equity and statement of Cash Flows are appended as Annexure A.
The Report of the Company for the quarter ended December 31, 2025 will be transmitted through PUCARS separately, within the specified time.
Thanking you, Yours faithfully
Imran Amin Virani
Company Secretary
Encls: As above
Amir Bashir Ahmed
ChicfFinancial Officer
PHONES: (02I ) 35680036 (8 LINES); FAX: (021) 356g4086; E-mail: sugar)habib.com
MILLS: NAWABSHAH (PARISTAN) - PHONES: (0244) 360751; FAX: (0244) 361314
HABIB SUGAR MILLS LIMITED
Condense‹1 Interim Statement of Profit or Loss for the quarter ended
Unauoiteo U 0 Sudiled
Note
2025 | 2024 | ||||
( Rupee S | in | too la was ) | |||
14 | |||||
Net sarea eaa services | S. 16 2,7 73 | 4.dr3.483 | |||
Cost of sales | (2, 54G, 346) | 4,23%045) | |||
Gross profit | 636,•i27 | 6J5,436 | |||
Selling and distr iDution e xpenses | (100,141 ) | ( 1 C4,84 J) | |||
Admin isralive expenses | ( 1 22,768) | ( 105, 51 4) | |||
Olher operating expenses | 48,003) | (S1. /dñ) | |||
Olher incunJe | 16 | 155,397 | IBM, 318 | ||
(71,S15) | (? 6,824) | ||||
Opera ting prod it | 564,9 12 | 556, 61 4 | |||
17 | 5 1,? 25 | ||||
P ro fit t›e fore Levies end iricoine ta x | 616,6*7 | 575,7 16 | |||
Levies - Final I ›x | (26.028) | (< 223) | |||
Profit hefore i»c ome tax | |||||
(202, 0-/2) | ( 193,77 7) | ||||
Net Profit for the period | 387,637 | 344.7 16 | |||
Earnirigs the r sh are - Bas ic and diIuted | (R upee s) | 2.07 | 255 | ||
Amir Bashir /fme d
Chiel Fihsncia! Officer
Mu rtaza HaD ih
HABIB SUGAR MILLS LIMIT ED
Condensed Interim Statement of Firiancia I Position
Assets
Non-Current Assets
(Unau Cited) (Auditecl)
Note Dec. 31 Sept. 30,
20 ?5 202s
( Rr fees in thousands )
Property, plant and equipment
Righf of-use assets Lo°9-*era investments Long-term loans
Long-tel m deposits
Curre nt Assets
Stores and spare parls Stock-in-made
Trade debts
Loans and advances
Trade cleposits and short-term prepa yments Accruecl Profit
Other receiv abtes
Shorl-term Investments Cash arid bank balances
Total Assets
Equity anil Liabilities
Shaie C a › ital and Reseeves
Share Gapilal Authorised
150,000,000 Ordina‹ shares of Rs.5 each
Issued subscribed and paid-u p capital
1 ?5, 000,000 Ordfn ary shares of R s 5 eact
Reserves Total Equity
Non-Curre nt Liabilities Deferred taxation Lease Liabiili ty
Current Liabilities
2,104,157B,291
6,20344310,614
52B038
3,7;3.184
4f9,822
1465252
b1,061 1,126
S,330
9,5/9,040
1,6J4,272
3,972 8.447,474
8
9
17,5•7,125
25,9'›4,599
750,000
E75,000
16, C SP,845
16,/ 30,845
6O6,000
10
f›O6,000
2,125, 198
1 J ,056
6,832,921
8,213
3,972
424519
1,274,506
35,591
678
44,133
7,3-/4,109
2,557,066
B,981 ,360
14,521,OSG
23 502,446
750,000675,000
16, 768,42 3
593,800
593,800
Trade and o1her pay ab)es Contract Liability Shori Ierm Bor owings 4 2 Unclai ed dividends Accrued wears up | 3, t84,058 2 64,254 426 88 8,956 | 2,065,963 1 013 026 G15497 427,P20 | |
Taxati n net | 51 ,030 | 506, 052 | |
Current portion of Lease liability Prooosed dividend | 12, 159 910,000 | 1 5 935 |
8,327,7S4 5,465,193
Totab Eqnity arid Lia bilities
Contingencies and Coinrnitments 13
25,064,590
23502416
Khurs free d A. J amat
The annexe notes 1 fo 22 form an integral part cf these condensed interim financial slatement s.
Amir Bas hir Ahmecl
Murtaza Habib
HABIB SUGAR MILLS LIMITED
Condensed Interim Statement of Changes in Eq uity
'for the quarter ended {Unauslitecl)
Reserves
Issued Unrealised gain
subscribed / loss on
and Unappro- re-mearsumenl
paid-up Capital General prialed of investment Tolal Total capital Reserve Reserve Profit at FVOCI Reserves Equily
( Rupees in thousands )
Balance as on October 1, 2024 | 675,000 | 34,000 | 7,581,045 | 2,057,586 | 2,825,463 | 12,498,0g4 | 13,173,094 |
Cash dividend for the year ended | |||||||
".°-ptember 30, 2024 @ 120°/ | (810.000) | (81 D,000) | (810,0D0) | ||||
Transfer to general reserve | 1,000.000 | (1, 000,000) | |||||
Realised gain on sale of inves lment | 177, 210 | (177, 210) | |||||
Total comprehensive income | 344,716 | 1, 226, 784 | 1,571,500 | 1,57 1.500 | |||
Balance as on Decem ber 31, 2024 | 675.000 | 34,000 | 8,581.045 | 769,512 | 3,g75,037 | 13.259,594 | 13.934,Sg4 |
Balance as an October 1, 2025 | 675.000 | 34,000 | 8,581.045 | 2,492,932 | 5,660,446 | 16,768,423 | 17,442,423 |
Pr‹›posed cash dividend for lhe year endeci Septmeber 30, 2025 @ 1209a | (810.000) | (810,000) | (810,000) | ||||
Proposed transfer to general raserVe | 1,500.000 | (1.50D,000) | |||||
Realised gain on sale of investment | 75,44 3 | (75.44 3) | |||||
Total comprehensive income /(loss) | 387,637 | (29O,215) | 97.422 | 97,4 22 | |||
BaIance as on De cembet 31, 2025 | 675.000 | 34,000 | 10.081 04 5 | 646.012 5.294.788 16,055,845 16,730,845 | |||
The annexed note3 1 tp 22 form an integral part of these condensed interim financial statements
Amir Bashir Ahmed
Chiaf Financia/ Officer Chief Executive
Mudaza Habib
0 recfor
HABIB SUGAR MILLS LIMITED
Condensed InteFim Statement of Cash Flows for the quarter ended
Cash flows from operating activities
Note
Unaudited Unaudiled
Dec. 31, Dec. 31,
2025 2024
( Rupees in thousands )
Cash generated / (used in) from operations | 18 | 590,340 | 823,451 | |
Finance cost paid - net | 64 ,129 | 31,947 | ||
Income tax paid | (58,623) | (123,447) | ||
Long-term loans | (2,398) | (777) | ||
Net cash generated from operating activities | 590,448 | 731,174 |
Cash flows from investir activities
Fixed capital expenditure | (21.130) | (39.144) | ||
Redemption / Sale proceeds of investments | 112.568 | 1,849,868 | ||
Dividend received | 112,119 | 131, 726 | ||
Purchase of invesirñents | (2,008,463) | (6,026,398) | ||
Sale proceeds of lixed assets | 1.560 | 380 | ||
Net cash generated / (used in) investing activities | (1,803,346) | (4.083,568) | ||
Cash flows from financing activities | ||||
Lease rentals paid | (3,776) | |||
Oividend paid | (1,039) | |||
Net cash used in financing activities | (4,815) | (1,898) | ||
Net decrease in cash and cash equivalents | (1,217.713) | (3,354,292) | ||
Cash and cash equivalents at the beginning of the period | 1,941,569 | 194,587 | ||
Cash and cash equivalents at the end of the period | 19 | 723,856 | (3,159,705) | |
The annexed notes 1 to 22 form an integral part of these condensed interim financial statements.
Am fr Bashir Ahmed
Chief Financial 0//icer
Khursheed A. Jamal
Chief Executive
Murtaza Habib
Oirector