Financial Results for the year ended September 30, 2025

Habib Sugar Mills Limited

3•/4 FLOOR, IMPERIAL COURT.DR. ZL4ID DIN AHMED ROAD. KBRACHI 7â530 tPAKISTAN)

The General Manager

Pakistan Stock Exchange Limited Stock Exchange Building

Stock Exchange Road Karachi

Dear Sir,

Through PUCARS also

December 17, 2025 Ref: 25/26/071/C

FOR THE YEAR ENDED SEPTEMBER 30. 2025

We wish to inform you that the Board of Directors of the Company in their meeting held on Wednesday, December 17, 2025 at 12:00 Noon at 4th Floor, Imperial Court, Dr. Ziauddin Ahmed Road, Karachi, approved the annual financial results of the Company for the year ended September 30, 2025 and recommended the following:

1. A final Cash Dividend for the year ended September 30, 2025 @ Rs. 6/- per ordinary share ofRs. 5 each i.e., 120%

2. Bonus Shares NIL

3. Right Shares NIL

4. Any Other Entitlement/Corporate Action NIL

5. Any Other Price-Sensitive Information NIL

1. The audited financial results as approved by the Board of Directors of the Company alongwith statement of Financial Position, statement of Changes in Equity and statement of Cash Flows are appended as Annexure A.

2. We will be transmitting the Annual Report for the year ended September 30, 2025 in electronic form through Pakistan Unified Corporate Reporting System (PUCAR) 21 days before the date of 64* Annual General Meeting of the Company. The AGM will be held at 11:00 a.m. on Tuesday, January 27, 202d at Auditorium Hall, The Institute of Chartered Accountants of Pakistan, Chartered Accountants Avenue, Clifton, Karachi.

3. The Share Transfer Books of the Company will remain closed from Friday, January 16, 2026 to Tuesday January 27, 2026 (both days inclusive)

Amir Bashir Ahmed

Yours faithfiilly

Inn Am ani

Company Secretary

PHONES : (021) 35680036 (8LINES); FAX MILLS : NAWABSHAH (PAKISTAN) - PHONES

Chie/Financial Ofcer

(021) 35684086; E-mail : s•$arehabib.com

(0244) 360751 (â LINES); FAX : (0244) 361314

HABIB SUGAR MILLS LIMITED 5TATEMENT OF PROF IT OR LOSS

FOR THE YEAR ENDEO 30 SEPTEMBER 2025

Wote

2025 2024

(Rupees in thousands)

Net sales and services

Cost of sales 22

Gross profit

Selling and distribution expenses 23

Administrative expenses 24

Olher operating expenses 25

Other ‹ncome 26

Operating profit

Finance income / cost - net 27

Profit before levies and income tax Levies - final tax

Profit before income tax

Taxa tion 28

Net profit for the year

Earnings per share - Basic and diluted (Rupees) 29

The annexed notes 1 I' 38 form an integral part of these financia 1statements.

21, 731, 776

2,969,479

(193,23g) 2,776, 2d0

34,533

2,810,773

(76,1 26)

2,734,647

(1,178,875)

1,555, 772

11.52

20.624, 090

(18, 1 1 1,404)

2,51 2,686

235, 499

2,747,885

(32,41 2)

2,715,473

(237. 248)

2,478, 225

(517,752)

1,96O,473

14.52

Amir Bashir Ahmed Chief Financial Officer

Khursheed A. Jamal Chief Executive

Murtaza H. Habib

Director

HABIB SUGAR MILLS LIMITED

STATEMENT OF FINANCIAL POSITION

AS AT 30 SEPTEMBER 2025

ASSETS

Non-Current Assets

t4ots

2025 2024

(Rupees in thousands)

Authorised share capital

150,000,000 Ordinary shares of Rs.5/- each

Issued, subscribed and paid-up capital 14

Reserves 15

Total Equity

Non-Current Liabilities

Deferred taxation 16

Lease liability

Current Liabilities

Trade and other payables 17

Contract liability 18

Short term borrowings 19

Unclaimed dividenos Accrued mark-up Taxation - net

Current portion of lease liability

Total Equity and Liabilities

Contingencies and Commitments 20

The annexed notes 1 to 38 form an integral part of these financial statements

750,000

675,000

16,768,423 17,443,423

593,800

5,465,194

750,000

675,000

12.498,094 13,173,094

328,500

10.798

339,298

6,47 Z,530

1g,089,922

Chief Financial Officer

Khursheed A. Jamal Chief Executlve

MuRaza H.Habib Director

HABIB 5UGAR MILLS LIMITCD

'2TATEMENI OF CHANGE 5 IN EQUI£/

FOR tHE YEAR ENDED 30 S*CPTEIBM.R 2025

Reserves

Issued,

a+id pald•up capital

Reneice

Equity

subscribed Capi tal

General Uoappropdated re-moarcument Total

Oatance as on 0 I Ocfoder 202 ) Realised gain on sale of inveslment Hi ansfer to general reservc

Net profil for the year

Other comprehensive income ror lhe year

Tolai comprehensive income for Ihc year

Final cash dividend for Ihe year ended 30 September 2023 @ 120 X'

Cancclislion of own shares pu› chased Balance as on 30 September :'024

R ealised gain on saie of invesi ment Transfer To general reserve

New profit for tho year

Olher comprehensive income or the year Total comprehensive income f›r lhe year

final cash dividend for jhe yesr ended

50 Septembor 202a 420 H

Balance ae on 30 5eprembe+ 2025

750, 000

(75,000)

676,000

7,21B,5O0

- 1,410,000

3+,000 7,58 1,0+5

2,B25,463

( 1 ,047,455)

,000,000

2,3 j J,540

94,429

(1,¥ 10,000)

(900.000)

1,556,77 2

4s1

(4 ,0o0,000J

1.*56,2z3

{8 10,000)

1,921 5g6 3,880,1¥3 3,880.143

(900.000 j {900.000)

- (1,047,A65) ( J,122, 45S)

1 2.498.094 T3, 73,094

(689, 1 23) • -

3.52X. 106 5,080,37 9 5,080,329

The annexed notes 1 to 38 fa.ray en integral part of lhese financial slelements.

Murtaza H. Habib

HABIB SUGAR MILLS LIMITED STATEMENT OF CASH FLOYS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Cash flows from operating actlvities

Note

201S 2024

(Rupeee In thousands)

Cash flows from investing activities

Chiaf Financial OWicer

Khursheed A. Jamal Chief Executive

5

Murtaza Id. Nablb Director