Inki en $tock lschtnge 1.imttcd 8ok lwhnngc Rnd,
knr«chi
hear Sir,
HALA ENTERnRises LiMITEO
i r.ii.,i.vzs
cpicmhcr 30.20t.1
1Yc have to inform you that the Board of Directors of our Company In their inectlng ftcld at 2.30 PM on ”f”uscday.
Scptchmcr 30, 2025 at 120-E/l, Gulbcrg-III, Lahore, have approYed snnual financial results for the ycar cndcd Junc 30,202d.
I) CAStt DIVIDEND
1) BONUS SHARES
3) RIGHT SHARES
41 ANY OTHER ENTITLEMENT/ CORPORA1'¥. ACTlOi¥ S} ANY OTHER PRICE-SENSITIVE INFORMATION
NIL. NIL NIL NIL NILThe audited Financial Results of tht Companayir as follows:-
For The Ytar Ended F'or ”Fhe Year Ended June 30,2025 Jane 30JO24
Rupcu | Roptcs | ||||
Revenue | 553,561.763 | 521.605.39'l | |||
Coe of Revenue | (442,811.065) | (448.I BE.g91 | |||
Gross Profit | 110,750.696 | 73.'I I0.60‘J | |||
Operating Expenses | |||||
- Selling and Distribution Costs | (46,923, 126) | (49.471. t8ti | |||
(20.984,696) | {30.l75.frl7 | ||||
(1,888,817) | (4.526.*100 | ||||
(69,796,639) | lit.t77.5351 | ||||
Opernti•g Profit /(Loss) | 40,954,059 | (10,757 | } | ||
Finance Cost | (27,295.862) | ||||
Other Income | 6,121,806 | ||||
Pzofit /{Loa) beforo i•come taa A fincl tazes | 19.780.003 | (12.232.8871 | |||
Final Taxes | (5,922.128) | (3.I 22.727l | |||
Profit /(Loss) before iocome tax | 13,857,875 | ('17.333.6 I'II | |||
Tsxntion | |||||
13,857,875 | |||||
1.07 | |||||
Thc snnual‹egos of'thocompany for the year Cndcd June 30,2025 will be transmittethdrough PUCARS
Yours faithfully
lNTITIU5
Tectad Fbr Hum€iltubsbncea
Director
dl io Oako•leK 8to•dotâ I%
12
erg-3, Lah0re-54660 PMlslan. Phone: 92•42•35761585-6, FM: 92-42-35710235
Ip(0 h2lg6fj(6fpflS65.COITI WW¥f.h¥l88fI(8I}IfiS6S.COITI
EQUITY AND LlABlLlTlES
SlJfillE CAPITAL AND RESEltVES AUTHORIZED SHARE CAI•ITAL
1G,000,000 (2024: 16,000,000) ordinary shares of Its. 10 eoch
Issued, subscribed and paid up capital Capital reserves
Surplus on revaluation of properly, plant and equipment hair value reserve of financial assets at FVOC I
Other revenue reserve | 7,000,000 | 7,00U,0f!f! | ||
Accumulated loss | (63,076,98d) | (7h,.o•t6,61ñ) | ||
(56,076,981) | (69,n Tfi,63?) | |||
Loan fromDirector | 120,000,000 | |||
Total Share Capital and Reserves | 419,18J,749 | 28 1,1 53,tJ I | ||
NON CURRENT LIABILITIES | ||||
Deferred liabilities | 41,715,471 | |||
Long term borrowings | ||||
Total Non Current Liabilities | 41,715,471 | 34,7t52,IU? | ||
CURflEi'sfT LIABILITIES | ||||
Trade and other payables | 37,867,707 | 44,5-12,/7S | ||
Accrued mark up | 1,082,044 | f›,439,2S* | ||
Short term borrowings | 179,882,000 | 166,6S2,l-1? | ||
Current porhon of long term borrowings | 1,308,500 | 2,4l7,?oUt1 | ||
Due to related parties | 10,918,247 | l7,S9Jo,0 °3 | ||
Provision for taxation | ||||
Total Current Liabilities | 231,058,498 | 237,677, tU2 | ||
Oilu.•r capital reserves n«vcnue reserves
160,000,000 I L›0,(JfJU,(JfJfJ 129,963,040 I2’J,’Jf›1,f1 IU
207,738,432 | 211,.382,?7’f› |
15,282,971 | 7,(J7'4,'? S |
2,274,287 | 2,2z t,28/ |
225,295,690 223,736,611
LIABILITIES DIRECTLY ASSOCIATED WITH NON-CURitENT ASSETS CLASSIFIED AS HELD FOR SALE
CONTINGENCIES AND COMMITMENTS TOTAL EQUITY AND LIABILITIES
- 3,775,t1Utl
691,955,718 360,367,2o7
ASSETS | |||
NON CURRENT ASSETS | |||
Property, plant and equipment | 299,437,896 | 27.3,?o77,Z9.1 | |
Long term investments | 16,466,605 | 9,26.3,fi12 | |
Long duos | 6,369,548 | 5, 89,?a•l9 | |
Total Non-Current Assets | 322,474,049 | 288,410,45.5 | |
CURRENTASSETS | |||
Stores, spares and loose tools | 3,010,336 | 2,949,499 | |
Stock in trade | 116,480,916 | 95,157,019 | |
Trade debts | 112,525,059 | »2,806,S26 | |
Advances, deposits, prepayments and other receivables | 69,725,485 | 33,4d 6,157 | |
Tax refund due from Government | 30,474,894 | ||
Due from related parties | ti,48l,S7fi | ||
Cash and bank balances | 3,090,932 | 3,954,719 | |
Total Current Assek | 369,481,669 | 26?,240,692 | |
NON-CURRENT ASSETS CLASSIFIED AS HELD FOR SALE | |||
TOTAL ASSETS | 691,955,718 | 560,367,2 7 | |
Net profit/(loss) for the year
Other Comprehensive Income
lfems thnt mill trot be reclnssi}'ied subsequently to profit or loss Actuarial loss due to experience adjustment on remeasurement of staff retirement benefits
Items that may be reclassified subsequetitly to yrofit or foss Gain on revaluation of land, building and plant & machinery Net gain on remeasurement of investment designated as
13,857,875 (17,.3 ?a,614)
(7,032,167) 8,202,993 | t,922,ñ.30 |
1,69l,6flS
Total Comprehensive incomef(1ossl for the Year 15,028,701 (15,651,926)
CASH FLOWS FROM O1'ERATINC ACTIVITIES | |||||
l'rofit/(toss) before taxation and levies | 19,780,003 | (12,2?2,fl07) | |||
Adjustments ton | |||||
Depreciation | 12,425,044 | 12,70 ,0.11 | |||
Provision for gratuity Unrealizedexchange loss | 5,996,890 | 5,482,518 | |||
Provision for worker welfare fund | 425,376 | ||||
Provision for worker profit participation fund | 1,063,441 | ||||
Loss on disposal of property, plant and equipment | |||||
Finance cost | 27,295,862 | 34,9?7, ?o2 | |||
Dividend income | (1t2,237) | ||||
Adjustment for deferred government grant realized | |||||
Interest Income on long term deposits | (245,927} | (176,931) | |||
Interest Income from related party | (595,377} | (1,344,054) | |||
Unrealized exchange income | (2,161,344) | (4Ifi,9l I) | |||
Gain on disposal of property, plant and equipment | (1,010,996) | ||||
Impairment gain on financial instruments | (549@92) | (400,000) | |||
Operating profit before working capital changes | 63,434,376 | 7,850,96 t | |||
Changes in working capital | |||||
(Increased / decrease in current assets | |||||
Stores, spares and loose tools | (60,837) | 2,402,544 | |||
Stock in trade | (21,323,897) | (5,747,970) | |||
Trade debts | (59,y68,941) | (9,256,477) | |||
Advances, deposits, prepayments and other receivables | (16,309,328) | 01,933 | |||
Tax refund due from Government | (10,699,232) | 2,389,182 | |||
Due from related parties | _ | _ | 7,077,255 | 3,461,043 | |
Net increase in current assets | (100,484,980J | (6,249,745) | |||
IDecrease) / innease in current liabilities | |||||
Trade and other payables | (9,453,568) | 3,814,963 | |||
One to related arties | {9,300,969) | 11,618,636 | |||
Net tdecrease)/increasein current liabilities | t18,754,537) | 13,633,619 | |||
Net cash (used inl/generated from operations | 155,805,141) | 17,234,633 | |||
Income tax and levies paid | (9,659,836) | (4,506.?27) | |||
Finance cost paid | (30,029,279) | (32,250,618) | |||
Gratuity paid | (7,364,620) | (7,920,2?7) | |||
Payment of worker welfare fund | |||||
ment of worker rofi artici ation fund
Xet cash used in a erating activities
(1
’›
(t02,858,876)
(28,798,7SJ)
CASH FLOWS FROM INVESTING ACTIVITIES | ||
Purchases of property, plant and equipment | (31,569,535) | (11,80?,705) |
Dividend income | 112,2.?7 | |
I°roceeds from disposal of property, plant and equipment | 2,902,00.3 | |
Cash paid in long term deposits | 245,927 | (7.32,f)0U) |
Net cash used in investing activities | (31,323,608) | (9,321,.WKH) |
CASH FLOWS FROM FInfANCING ACTIVITIES | ||
Proceeds from long term loan | (2,042,500) | (2,0S0,»00) |
Proceeds from director loan | 120,000,000 | |
Proceeds from short term borrowings | 13,199,853 | 41,557,147 |
Net cash generated from financing activities | 131,157,353 | 39,?06,647 |
Net (decreaselfincrease in Cash and Cash Equivalents | 13,025,1311 | I,186, 05 |
Net foreign exchange difference | 2,161,344 | 416,911 |
Cash and cash equivalents at the beginning of the year | 3,954,719 | 2,351,900 |
Cash and cash equivalents at the end of the year | 3,090,932 | 3,954,7J 9 |
Tnlsl Comprrhensis•e income for the yese
Addilion in surplus on revaluation of prr•perly. planl Zt cv{uipmcrit Incremental depreciation lot the }'ear due tn surplus cm rm'aIuatinn n( pmj>czt}’, y1am and c•juiyment ttartsfom6 en csjuits•
Surplus rr•a1ized cm dLsposa1 of yIant and m.-›chir30. Z02t
t29,96d,040 223A2, I2fI ¿,I57,M9 2,274.2R7 230,734,fIS4
l,92L339
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(J459,B96)
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