Annexure A
Annexure B
AnnexureC
HAFIZ LIMITED
CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY (UN-AUDITED) FOR THE HALF YEAR ENDED DECEMBER 31, 2023
HAFIZ LIMITED
CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY (UN-AUDITED) FOR THE HALF YEAR ENDED DECEMBER 31, 2024
Share Capital | Unappropriated |
Profit | |
Fair value | Unrealized gain | |||
Interest free | / (loss) on | |||
reserve for | Total Equity | |||
loan from | remeasurement | Total Reserves | ||
investment | ||||
Directors | of FVOCI | |||
property | ||||
investments | ||||
--------- Rupees -------- |
Balance as at July 01, 2023 | 12,000,000 | 117,190,747 | 56,634,905 | 371,752,394 | (342,401) | 545,235,645 | 557,235,645 | |||
Total comprehensive income for the period | 13,421,854 | 13,421,854 | 13,421,854 | |||||||
Final dividend for the year ended June 30, 2023 @ Rs. 2/- | (2,400,000) | (2,400,000) | (2,400,000) | |||||||
per share i.e. 20% | ||||||||||
Balance as at December 31, 2023 | ||||||||||
12,000,000 | 128,212,601 | 56,634,905 | 371,752,394 | (342,401) | 556,257,499 | 568,257,499 | ||||
Balance as at July 01, 2024 | 12,000,000 | 150,772,300 | 56,634,905 | 371,752,394 | (342,401) | 578,817,198 | 590,817,198 | |||
Total comprehensive income for the period | 23,122,396 | 23,122,396 | 23,122,396 | |||||||
Final dividend for the year ended June 30, 2024 @ | ||||||||||
Rs. 2.5/- per share i.e. 25% | (3,000,000) | (3,000,000) | (3,000,000) | |||||||
Balance as at December 31, 2024 | ||||||||||
12,000,000 | 170,894,696 | 56,634,905 | 371,752,394 | (342,401) | 598,939,594 | 610,939,594 |
The annexed notes form an integral part of these condensed interim financial statements.
I
Chief Financial Officer
Annexure
@D
HAFIZ LIMITED | - | AUDITED) | |||
CONDENSED INTERIM STATEMENT OF CASH FLOWS (UN | |||||
FOR THE HALF YEAR ENDED DECEMBER 31, 2024 | |||||
December 31, | December 31, | ||||
2024 | 2023 | ||||
CASH FLOW FROM OPERATING ACTIVITIES | --------- Rupees -------- | ||||
27,351,976 | 17,040,128 | ||||
Profit before taxation | |||||
Adjustments for: | 452,636 | 422,430 | |||
Depreciation | - quoted shares | ||||
Unrealized (gain)/ loss on short term investments | (7,231,709) | (7,524,375) | |||
Realized (gain) on short term investments - quoted shares | (9,105,005) | (38,557) | |||
Dividend income | (94,500) | (475,000) | |||
Financial charges | 19r237 | 13,267 | |||
Operating profit before working capital changes | {15,959,341} | {7,602,235} | |||
11,392,635 | 9,437,893 | ||||
(Increase) I decrease in current assets | c1,152,450> | {3,435} | |||
Trade deposits and advances | 1 | ||||
1 | 1 | ||||
(Decrease)I increase in current liabilities | (1,152,450) | (3,435) | |||
{516,330}1 | |||||
Trade and other payable | 111,266 1 | 1 | |||
(516,330) | |||||
Cash generated from operations | 717,266 | ||||
10,957,451 | 8,918,128 | ||||
Payment for: | (5,572,100) | (3,628,497) | |||
Taxes | |||||
Gratuity paid | (19,237) | (992,320) | |||
Financial charges | (13,267) | ||||
Net cash generated from operating activities | 5,366,114 | 4,284,044 | |||
CASH FLOW FROM INVESTING ACTIVITIES | (399,300) | ||||
Fixed capital expenditure | (4,007,358) | ||||
Purchase of short term investment - quoted shares | (18,824,310) | ||||
Proceeds from sale of short term investment - quoted shares | 15,841,250 | 910,794 | |||
Dividend received | 94,500 | 475,000 | |||
Net cash used in investing activities | (3,287,860) | (2,621,564) | |||
CASH FLOW FROM FINANCING ACTIVITIES | c2,504,1so>1 | 1 | c1,999,o52>1 | ||
Dividend Paid | |||||
Net cash used in financing activities | (2,504,180) | (1,999,052) | |||
Net (decrease) in bank balances | (425,926) | (336,572) | |||
Bank balances at beginning of the period | 13,959,687 | 9,621,137 | |||
Bank balances at end of the period | 13,533,761 | 9,284,565 |
The annexed notes form an integral part of these condensed interim financial statements.
,,- | � |
.... | |
� Chief Financial Officer
1/