Un-audited
Audited
CAPITAL AND LIABILITIES
Share Capital and Reser ves Authorized capital
35,000.000 (Sep. 202 I : 35.000,000) ordinary
Note
June 30, 2025 Sep 30, 2024
Rupees
shares of Rs. 1 0 each
Issued, subsc ribed and paid up capital
Loan from Dir eccors
Capital Reserves
Surplus on Revaluation of Property, Plant and equipmenu
Accumulated loss
Long cerm tinancing
Deferred liabilities Deferred caxacion
Current Liabilities
Trade and other payables I iarkup/ interest payables ShorC term borrowings Unclaimed Dividend
Current portion of non current liabilities
Contingencies and Commitments
ASSETS
Hon Current Assets Property. plane and equipment Long cerm deposit
Stores, spares and loose tool3 Stock in Erade
Advances ,deposits.prepaymencs and ocher recievables Cash and bank balances
350.000,000
6 324,000.000
7 i ,t83.0 i 8.3 i 9
4,433.511. 138
(5,663,486.080)
377,043.377
I 47,727.972 I .263.SSS.98 I
I .4 I I .28 3.95 3
807,878. 128
I. I 83.695.578
10 751.066. 113
I.443.972
I I I.367. I 87.64Z
4. I I 2.27 I.433
12
5.900. 598.763
13 5.660.435994
112. 70.000
4,772,901994
56,407,832
14
59,947.564
I I ,337,373
I 27,692,768
5.900,598,762
350,000,000
324,000,000
I ,258,445, 119
#.Sg9.877,439
(5,629.73S,684)
502.586,874
I 47,727,972
I ,335,458,933
l,483, 186,905
796,322.77 I
[, I 83.695,578
752,088.3 I S l,443,972 l,367, I 87,642
4, I 00.738,278
6,086,5 I 2,057
5,863,625, 134
I I 2,470,000
5,976,095, 134
56,407,829
45,376,209
8,632,885
I I 0,4 I6,923
6.086.5 I 2,057
Syed f'Iubashir Hussain bukhari
Cf-I IEF FINACIAL OF FICER
HASEEB WAQAS SUGAR NILLS LIl'dITEDCONDENSED INTERIM PROFIT AND LOSS ACCOUNT (UN-AUDITED)
FOR THE 3 RD QUARTER ENDED JUNE 30, 2025
Note
Nlne I tonths ended Quarter ended
June 30, 20 IN Juno 30, 2024 /une 30, 2025 june 30, 2024
Rupoes Rupees
Sales - NcE
Cost of goods sold
IS
16 (2I 1,731,890) (254,095,879) (70,3 I 3,224)
(82,085,942)
f'O SP (IOS5)
Opcracing expenses:
(2I I .731,890) (254,095,879)
(70.3 I 3,224)
(82.085,942)
Administrative and general | (10.281,894) | (12,405,843) | (3,87 I .338) | ( 1,333,268) | ||||
(222,0 13,784) | (266,501,722) | (74, I 84,562) | (83.419,210) | |||||
Other operating income | ||||||||
(Loss) from operation | (222,013,784) | (266,501,722) | (74, I 84,5 62) | (83,4 I9,2 IO) | ||||
Finance cost | (5,868) | (77,522) | (4.226) | (49,812) | ||||
(I-oss) before caxation | (222,0 I 9,652) | (266.579,244) | (74, I88,788) | (83,469,022) | ||||
Taxation | ||||||||
Current Deferred | IOS,724,879 | |||||||
105,724,879 | ||||||||
(Loss) after taxadon | (150, I 16,697) | (201,465,788) | (37,244. 183) | 22,2SS,8S7 | ||||
Loss per share - basic and diluted | (4.63) | (6.22) | (US) | 0.69 | ||||
the annexed notes (orm on integral paR o5 these condensed interim finanTal in5ormotion.
Syed Hubashir Hussain bukhari
CHIEF FINACiAL OFFICER
HASEEB WAQAS SUGAR HILLS LII' IITED
CONDENSED INTERII'4 STATEHEHT OF COMPREHENSIVE INCOHE (UN-AUDITED)
FOR THE 3RD QUARTER ENDED jUNE 30, 2025
Nine PSonths ended Quarter ended
june 30, 2025 June 30, 2024 /une 30, 2025 june 30, 2024 Rupees Rupees
(Loss) after taxation
(150, I 16,697) (20I.465,788) (37,244, 183)
22.255.857
Other comprehensive Income for the perlod
t2.255,857
TocaJ comprehensive (loss) for Che period
The on.nered n0t8S j'érm Of iht6g/ il fi0Tt 0{th 'SC EOTId€TtSed in g() financial ill(0(TtjOH0n
Syed I"tubashir Hussain bukhari
CHIEF FTI IACIAL OFFICER
HASEEB WAQAS SUGAR HILLS LIMITEDCONDENSED INTERII'*I STATEMENT OF CASH FLOWS (UN-AUDITED)
FORTHE3RD QUARTER ENDED JUNE 30, 2025
june30,20]@ June 30,202d
Rupees
CASH FLO'¥V FRO¥"I OPERATING ACTIYITJES
(Loss)/profit before caxatton
Ad|ustmencs for-.
Depreciation
Finance cosc
(22t,0I9,652)
(266,579.2+4)
203. I 94,829 214,522.866
Operating profic before working capital changes (Increase) / decrease in current asseu:
Scores, spares and loose tools
Stock In crade
Advances .deposits,prepayments and ocher recievables Increase / (decrease) in current liabilities:
Trade and other payables
Cxsh generated /(used in) from operations
Income tax paid / deducted GraoiiTy paid
Finance cosC paid
¥'ge€ cash generated from/(used in) operating activities
CASH FLOW FROH IhlYESTIHG ACTIYIT!ES
Property. plant and equipment purchased
Gratuity Paid
Proceeds from Long Term Deposit
Proceeds from sale of property, plant and equipment
Het cash (used in) investing activities
(18,824,823)
(3)
(I+,57 I,3SS)
I l,S5S.537
(3.0IS,82I)
(2 I ,840,644)
(5,868)
(21.846,5 12)
(52,056,378)
(1,546.529)
(48.785.728)
(73,723,815)
( I25.780. I93)
30,487.089
(95,293. I04)
76,748
yg.000
96.7+8
CASH FLOW FROf"f FINANCING ACTIYITIES
Proceeds / (Repayment) from long term loans - Net Proceeds / (Repayment) mom Directors/Sponsors• NeE Proceeds / (Repaymenc) tram short Eerm borrowings - Nec
Nec cash generated from financing ac€iviCies
20,951380
21.573,200
(2t,200)
784593 I 4
21,551,000
Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of che period Cash azsd cash equivalents aC the end of Che period
1.704.488
I I.337.373
4,3 I7.338
I .97I ,835
5.289, 173
The gnneyed nor:es (arm an Integra/ port or these condensed intenm /inonuof in{ormoopn.
Syed f'tubash1r Hussain Bukhari CHIEF FIHACIAL OFFICER
HASEEB WAQAS SUGAR f•ftLLS LlI'•flTEDCONDENSED INTERII'•I STATEI•'IENT OF CHARGES IN EQUITY (UN-AUDITED)
FO& THE 3RD QUARTER ENDED JUNE 30. 2025
Issued, subscribed and paid-up | Loan from Directors | Surplus on Revaluation of Propery, Plant and quipment | Accumulated profit / (1oss) | Total | |||
R u p e e s | |||||||
Balance as at September 30, 2023 | 324,000,000 | I .32S. I90.739 | 4.713.4I 4.891 | (5.496.427,007) | 766,I 78,623 | ||
Total comprehensive loss for the period | |||||||
Nec (loss) for che period | (201 ,465,788) | (201,465.788) | |||||
Other comprehensive income | |||||||
Total comprehensive income / (loss) for the period | (201 .465.788) | (201,465,788) | |||||
Increase in Directors Loan during che period | §$.gg$ gg | ||||||
Surplus on revaluaoon of fixed asseu tr"gnsferred to | |||||||
reclined earnings in respect of incremenul depreciauon | |||||||
B0I¥0ce as at June 30, 2014 | 324,000,000 | I ,28I ,275,739 | 4,679.983. 154 | (5,664,4é I ,058) | 620,797,835 | ||
Total comprehensive lpss for the period | |||||||
Nec (loss) (or che period | (95.380.34 I ) | ||||||
Ocher comprehensive income | |||||||
Tocal comprehensive Income / (loss) for che period | (95,380,34 I ) | (9S,380,3'4 I) | |||||
Increase in direccor's loan during the yezr | (22.830,620) | (22.830.620) | |||||
Revaluation Surplus arise during che year | |||||||
Surplus on revaluation of fixed assets trsntferred to | |||||||
retained earnings in respect of Incremeri tal depreciation | (130, 105.7 13) | 130, I05,7 13 | |||||
Bal*^ce as at September 30, 2024 | 324.000,000 I.258.445, I I9 | 4,549.877,41l (S.619,715,686) | 502.586.874 | ||||
Total comprehensive loss for the perioa | |||||||
Net loss for che period Ocher comprehensive income | (I 50,I I 6,697) | (I 50. I I 6,697j | |||||
Toral comprehensive income / (loss) for the period | (I 50.I 16,697) | (I 50.1 I 6.697) | |||||
Increase in director's loan during che period | 24.573,100 | ||||||
Surplus on revaluation of fixed asseu u ansferred to | |||||||
retained earnings in respect of incremental depreciaUpn | (I I 6.366.303) I I 6,366.303 | ||||||
Balance as at June 30, 2025 | 314.000,000 I J83.0I8.3 I9 | d.433.5 I I ,138 (S.663.' 86,080) | 377,043, 377 | ||||
Fhe annexed noces (arm an inte al part o{these condensed inferior [inanaa1 in(ormation.
Syed I'dubashir Hussain Bukhari
CHIEF FIf'•lAClAL OFFICER