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UNDER A
Highnoon
Enriching Life
A proud recipient of
28-August-2025
The General Manager,
Pakistan Stock Exchange Limited, Stock Exchange Building,
Stock Exchange Road, Karachi.
Contact: 021-32439618; 021-35274381
Fax: 021-111-573-329
FORM -7
Subject: Announcement- Financial Results for the 2n^ Quarter Ended June 30, 2025
Dear Sir,
We have to inform you that the Board of Directors of the Company in their meeting held on Thursday, August 28'h, 2025 at 10:00 am at Corporate Office Lahore, recommended the following.
1. | CASH DIVIDEND | NI1 | |
II. | BONUS SHARES | NIL | |
RIGHT SHARES | NIL | ||
iV. | ANY OTHER ENTITLEMENT/CORPORATE ACTION | NIL | |
v. | ANY OTHER PRICE-SENSITVE INFORMATION | NIL |
The financial results of the company both separate and consolidated are attached herewith. You may inform the same to TREC holders of your exchange.
Yours' faithfully,
Baqar Hasan
Senior General Counsel & Company Secretary
Copy To: The Executive Director, Corporate Supervision Department,
Securities and Exchange Commission of Pakistan
Highnoon Laboratories Limited: Registered Olfice & Plant: 17.5 KH, Multan Road, Lahore - 53700, Pakistan. Corporate Office: Office No. 901, 9th Floor, Tricon Corporate Center, 73 E, Jail Road, Lahore - 54660, Paklstan.
UAN:+92(0)3041110465 | +92(42136407346{ 92(42)375100371 InfolEhlghnoon.com.pk|URLzwwyhighnoon-Jabsx:am
Highnoon
Enr"ch.ng L fe
ForbesAsia
BEfl NDERA
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IRGBNOONLABORATORIESLIMITED UNCON&DUBATEDCONDENSEDDMERD4STATEMENTOPFINANCIALPOWMON ASAT]lT4E3O20252025
Rupees
December 31, 2t124
Rupees
AS@ETSNON CURRENT ASSETS
Pmperty, plant and equipment Intangible aseets
Long-term investment Long-term deposits Long-term l08£tS
CURRENTASSETSStock in trade
Trade receivables
Advances, trade deposits and prepayments
shon-can Invent
Tax refunds due from the Government
TOZAL ASSETS
EQsUIbTuYzAcNnDrIrNrAeBILITIEeScsnnvss Authorized share canital
100,000,000 (December 31, 2024: 100,000,000) Ordinary ehares of Rs.10 each
Issued, subscribed and paid up share capital
Surplus on revaluation of property, plant and equipment - net of tax
Accumulated pmfit Total e9uity
NON CURRENT LIABILITIES
3,931/05,125
11,357,777,442
15 288.982.367
1,000000, 0
10,729,142.134
3,682,557.839
3,346,874,631
46,866,785
2fQ,000,000
24,916,894
63.899,529
3,504,433,397
45,545,033
200,000,000
22,328,330
t58,898,363
4,447196.739 | 4,t35,824,753 |
3,312,513,627 | 2,3t t,740,48t |
709,061,857 | 535,985,033 |
148,510,886 | |
217,370,589 | |
1,698,957,162 | 3,638,850,646 |
129W8,202 | t49,6t5,0R |
1.459.206.965 | |
843.339466 |
t2,379,733,856 . t6 062 29t 695
529,833,630 | 529833,630 |
813,715,174 | 865,425,008 |
M4,00,00 | 114,000,000 |
9,231,593,330 | 9,711,907,063 |
,000/0 000
11,221,165,701
Lease liabilities Long-term loan - secured Deferred tax liabilities | 196,063,364 244,37t,641 312,929,010 | 70,063,585 3t8,8t9,789 208,063,654 | |
Deferred liabilities | 144.686.405 | 403.793.433 | |
CURRENT LIABILITIES | 908,050,420 | t,000,739,46t | |
Ttade and other payables | 2,93t,890,439 | 2,621,067,508 | |
Contract liabilities | 62,819,114 | ||
Unclaittled dividend | 304,73t,542 | 210,193,857 | |
Current portion of long-term liabilities | t79,0t0,952 | 196,306,054 | |
Provision for taxation | 236,t57,080 | ||
Shori i«rin borrowings | 750,000 000 | ||
3,651.790.013 |
CONMNGENCD&£ANDCONDRTMENT& TOTALEOUMYANDLI BILITIES
Highnoon Laboratories ILimited: Registered Office & Plant: 17.5 KM, Multan Road, Lahore - 53700, Pakistan. @ Corporate Office: Office No. 901, 9th Floor, Tricon Corporate Center, 73 E, Jail Road, Lahore - 54660, Pakistan.
, UAN:*92(0)304 1110465 l Phone:*92(42)36407346-7|Fax: 92 (42)37510037 |Email: infofBlhighnoon.com.pk|URDwww.highnoon-Iadtcom
Highnoon
Enr"ch"»g "fe
ForbesAsia
HIGHNOON LABORATORIES LIMITED
UNCONSOLIDATED CONDENSED INTERIM STATEMENT OF PROFIT OR LOSS (UN-AUDITED) FOR TIfE SIX MONTHS PERIOD ENDED JUNE 30, 2025
Six months period ended
2025
Rupeei
2024
Rupees
2025
Rapees
2024
Rupees
Ptofit from opemtions
Finance cost
Profit before income tax and levy Levy
Profit before income tax Taxation
Profit alter tax for the period
Earnings per share - basic and diluted (Rupees)
(4,097,485,053} (3,344,204,006} (1,986,971,576) (1,646,508,320)
Revenue from contracts with customers- net | 12,039,256,675 | 11,031,684,981 | 5,491,012,674 | 5,417,465,214 |
Cost of revenue | (5,468,969,968) (5,651,901,653) (2,307,542,734) (2,766,772 424) | |||
Gross Profit | 6,570,286,707 5,379,783,328 3,183,469,940 2,650,692,790 | |||
Distribution, selling and promotional expenses | (3,190,818,519) (2,671,925,806) | (1,503,687,737) | (1,284,589,570) | |
Administrative and geneml expenses | (677,668,586) (457,931,163) | (386,281,586) | (231,230,190) | |
Research and development expenses | (49,005,540) (11,425,094) | (31,845,347) | (5,764,390) | |
Other operating expense | (179,992,408) (202,921,943) | (65,156,906) | J124,924,170) | |
2,472,801,654 2,035,579,322 1,196,498,364 1,004,T84,470
229,629,522 203,215,807 131,880,130 132,75 52
(54,124,176) (112,570,562) (29,365,506) (52,767,176)
2,648,307,000 2,126,224,567 1,299,012,988 1,084,169,646
- (24,T78,627} 4,838,674 f17,79S,613) 2,648,307,000 2,102,045,940 1,303,851,662 1,066,370,033
(1,020,996,047) (600,794,542) (592,181,875) (328,039,019)
1.627J10.953 1.501J51.398 669 7 7 738J31.014
_.. _...3.o..7l_._ ..... .. . .
Highnoon Laboratories Limited: Registered Office 6 Plant: t7.5 KM, Multan Road, Lahore - 55700, Pakistan. Corporate Office: Office No. 901, 9th Floor. Tricon Corporate Center, 73 E, Jail Road, Lahore - 54660, Pakistan.
UAN: +92(0) 304 1110465 Phones+92 (42) 36407346-7 )Fax:92(42) 37510037 | Emaili infof&highnoon.com.pk|UR ww highnoon-labs.com
Highnoon
UNDER A
Enr"chfng L"fe n ‹
BIGHNOON LABORATORIES LIMITED
UNCONSOLIDATEDCONDENSED INTERIM STATEMENT OF
COMPREHENSIVE INCOME (UN-AUDITED)
FOR THE SIP MONT8S PERIOD ENDED JUNE 30, 2025
June 30, 2025 | June 30, 2024 | June 30, 2025 | June 30, 2024 |
Rupees | Rupees | Rupees | Rupees |
1,627,310,953 | 1,501,251,398 | 711,669,787 | 738,331,014 |
Six months period ended Three months period ended
Profit after tax for the period
Other comprehensive income not to be reclassified to
profit or loss in subsequent periods:
Remeasurement loss on gmtuity Related deferred tax
Other comprehensive income to be reclassified
to profit or loss in subsequent periods -
Total comprehensive income for the period 1.627.310.953 1.501.251.398 11 66 7 7 ?38,33l0)4
Highnoon ILaboratories Limited: Registered Office & Plant: 17 5 KN, Multan Road, Lahore 53700, Pakistan.
Corporate Office: Office No. 901, 9th Floor, Tricon Corporate Center,73 E, Jail Road, Lahore - 54660, Pakistan.
UAN: +92(0) 304 1110465 Phone: +92 (42) 36407346-7 |Fax: 92 (42) 37510037 |Email: infofBhighnoon.com.pk|UR www.highnoon-labacom
¥fIGBNOON LABORATORIES LIMITED
uscossocrox cososssso arrears srmeor sssm Eourrvtux-auorim›
FOR T£tE SIK MONTBS PERIOD ENDED JUNE 30, 2025 _
ToA
Baln•ce as at Janosry 01, 20tJ - (audited) | 529,833,630 | 899,339,441 | 114,000,000 | 8,0J3,526,233 | 9,596,699,304 |
Total comprehensive income for the period ended June 30, 2024 | 1,501,251,398 | 1,501,251,398 |
Surplus transferred to accumulated profit on revaluation - net of tax
F•inal divided @ Rs. 30 per share for the year eiulud December 31, 2023 Balance aa at Ju•e 30, 2024 - (un-audited)
(20,943,822) 20,943,822
c
(7,3B9,300,893) (1,589,500,893)
529,833,630 878,395,619 114,000,000 7,986 0,560 9,508,449,809
Balance as ct January 01, 2025 - (audited} | 529,833,630 | 865,425,008 | 114,000,000 | 9,71),907,063 | 11,221,165,701 |
Total comprehensive income for the period dded June 30, 2025 | 1,627,310,953 | 1,627,310,953 |
A proud recipient of
Surplus transferred to accumulated profit
of tax
dual dividcad @ Rs. 40 per ebare far tbc year mdat December 31, 2024
Bntsace as at Suae 30, 2025 - (ua-aadñsd)
(11,709,834) I t,709,834
- - - (2,119,334,520) (2,119,334,520)
529,833,630 853,715,174 114,000,000 9,231,593,330 10,729,142,134
A proud recipient of
POr8eSMia
FLOUNDER A
8nr"ch"ng L"fe
HIG£fNOON LABORATORIES IOOTED
UNCONSOIJDATED CONDENSED INTERIM STATEMENT OF CASH FLOWS (UN-AUDITED) FOR T£tE SIP MONTHS PERIOD ENDED JUNE 30, 2025
CAS2f FLOWS FROM OPERATING ACTIVITIES
Sin months perlod ended June 30, June 30,
2025 2024
Rupees Rupees
Cash generated from operations
Income taxes paid
Workers' Welfare Fund paid Gratuity paid
(664,763,926) | (401,847,102) |
(79,968,618) | |
(608,283,171) | (15,361,492) |
(54 124,176) | (112,570,562} |
Finance cost paid
2,00S,I88,I82
2,512,328,140
(1,407,139,891) (529,779,156)
Net cash genemted from opemting activities
CAS£I FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment
Purchase of intangible assets
Decrease / (increase) in long term advances
Loan to subsidiary
Short term investments - net Long term deposits - net
Proceeds from disposal of property plant and equipment Net cash genemted from investing activities
casarzows mox rznnncmu Acvrvrncs
Repayment of lease liabilities - net
Long term loan - net
Dividend paid
Net cash used in financing activities
Net increase in cash and cash equivalents
598,048,291
(203,354,327) | (185,979,352) |
(5,734,563) | (2,000,000) |
17,501,166 | (6,678,651) |
(125,000,000) | |
1,943,448,284 | 350,465,560 |
2,588,564 | (347,000) |
67,959,445 | 21,587,147 |
(72,079,576) | (172,889,242) |
(64,448,148) | 8,051,852 |
(2,024 796,835) | (1,538,375,301} |
1,697,408,569
(2,161,324,559)
134,132,301
1,982,548,984
177,047,704
(1,703,212,691a
456,383,997
Cash and cash equivalents at beginning of the period 709,206,965 40,443,641
Cash and cash equivalents at end of the period
843.339.266
96 27 637
Hi9hnoonLalboratories Limited: Registered Office 6 Plant: 17 5 KI'I, Multan Road, Lahore - 53700, Pakistan
Corporate OGce: Office No. 901, 9th Floor. Tricon Corporate Center, 73 E, Jail Road, Lahore - 54660, Pakistan.
UAN:*92(o)304 1110465
H*9
hnoon
BEfl
UNDERA
Enr'ch'ng Life
IRGBNOONLABORATORIESLD4WED CONSOWDATEDCONDENSEDDMERDM&TATEMENIOFFINANCIALPOS ON AS A3' 3UNE 30, 2025
ASSETS
ROR CURRENT ASSETS
Property, plant and equipment Intangible assets
Goodwill
Long-tern deposits Long-tenn loans
CURRENT ASSETS
Stock In trade Trade receivables
Advances, trade deposits and prepayments Othn receivables
Short- investment
4,941,828,261 | 4,717,791,824 |
3,078,434,128 | 2,423,596,428 |
775,887,179 | 553,381,259 |
203,871,200 | 137.574,581 |
1,698,957,162 | 3,638,850,646 |
186,837,204 | 212,310,027 |
1,153 114,650 | 1,493,747,356 |
Tax refunds due Porn the Government Cash and bank balances
June 30,
2025
4,134,981,617
45,545,035
834,230
25,542,738
49 660,880
3,915,194,250
46,866,785
834,230
25,566,894
65,250,481
4,256,564,500
4,053,712,640
(Un-audited) Rupees
D oebez3ñ
2024
(Sudñ*d)
Rupee
TOTALAf9ETS
EQUITY AND £JABD.ITIES
SBARE CAPITAL AND RESERYES
Autborixcd sbare capital t00,000,000 {Deceasbm 31, 2023:
12,038,929,785 13,177,252,121
629 4942 7 0 76
529,833,630 | 529,833,630 |
1,059,384,624 | 1,077,558,758 |
9,821,966,619 | 10 |
100,000,000) Ordinary shares of Rn. 10 each Issued, subscrlbed and paid up sham capital
Surplus on revaluation of property, plant and equipment - net of tax
196,063,364
254,371,641
384,244,658
144,686,405
70,062,585
318,819,789
279,379,302
403 793 433
979,366,068
1,072,055,109
nue
uoulm*d
Reve
1.000.000.000
1.000.000.000
TomJeq%p
NONCURRENTLIABILITIES
Long-tern loan - secured Deferred tax liabilities - net
11,411,184,873 11,795,130,259
CURRENT LIABH.ITIES
Trade and other payables Contract liabilities Unclaimed dividend Unpaid dividend
Current portion of long-term liabilities Provision for taxation
Short iemi borrowings
2,986,537,885 | 2,928,365,523 |
178,039,742 | 244,683,677 |
304,731,542 | 210,193,857 |
179,0t0,952 | t96,306,054 |
236,157,080 20,466,143 | 784,230,282 |
3,904,943,344
4,363,779,393
CONTINGENCIES AND COMMITMENTS
TOZAL EQUITY AND LIABILITIES 6 29 4 2 17 230 964 761
Highnoon ILaboratories Limited: Registered Office6 Plant• 17 5 KN Multan Road Lah OO Pakistan Corporate OGce: Office No. 901, 9th Floor, Tricon Corporate Center,73 E, Jail Road, Lahore - 54660, Pakistan.
UAN: +92 (0)304 1110465 | Phone: +92(42)36407346-71 92(42) 3751fXl37 I +:infofZihighnoon.com.pk|UR ww highnoon-labscom
Hi9hI1OOR |] UNDERA
Enriching L:fe
CONSOLIDATEDCONDENSEDINTERDWSTATEMENTOFPROMTORLOSS{UN-AUDMED) FORTBESIKMONTIISPERIODENDEDJUNE3O2025Six months period ended Three months period ended
June 30, 2025 | June 30, 2024 | June 30, 2025 | June 30, 2024 |
Rupeea | Rqpees | Rupees | Rupees |
Revenue from contracts with customers- net 13,185,078,595 | 12,038,623,150 | 6,159,180,393 | 5,896,752,798 |
Cost of revenue (5,924,382,344) (6,049,957,750) (2,582,099,641) (2,931,322,267)
Goss Profit 7,260,696,251 5,988,665,400 3,577,080,752 2,965,430,531
(3,623,706,897) | (3,013,118,616) | (1,749,079,182) | (1,456,183,152) |
(762,302,903) | (533,149,451) | (431,860,020) | (267,473,143) |
(49,005,540) | (11,425,094) | (31,845,347) | (5,764,390) |
(190,446,041) | (220,268,102) | (70,176,676) | (133,973,552) |
Distribution, selling and promotional expenses Administrative and geneml expenses
Research and development expenses Other operating expenses
Profit from operations
(4,625,461,381) (3,777,961,263) (2,282,961,225) (1,863,394,237)
2,635,234,869 2,210,704,137 1,294,119,526 1,102,036,294
Other income | 229,111,245 | 208,311,308 | 131,277,328 | 136,393,333 | |||
Finance costs | (59,263,186) | (115,012,470) | (31,505,942) | (53,872,162) | |||
Profit before income tax and finai tax | 2,805,082,928 | 2,304,002,975 | 1,393,890,912 | 1,184,557,465 | |||
- | (24,178,627) | 4,838,674 | (17,799,613) | ||||
Profit before income tax | 2,805,082,928 | 2,279,824,348 | 1,398,729,586 | 1,166,757,852 | |||
Taxation | (1,069,693,795) | (673,198,453) | (617,904,610) | (344,977,541) | |||
Profit after tax for the period | 73 3 9 | 4 | 606 2 9 | 0 24 977 | 2 7 0 311 | ||
Earnings per share - basic and diluted (Rupees) " 3 _ _ 0 32 | _ | 14.74 | 15.*! | ..... | |||
Highnoon Laboratories Limited: Registered Office & Plant: 17.5 KM, Multan Road, Lahore - 53700, Pakistan. Corporate Office: Office No. 901, 9th Floor, Tricon Corporate Center, 73 E, Jail Road, Lahore - 54660, Pakistan.
UAN:*92(0)304 1110465
az .
Phone' +92(42) 36407346-7 | 92(42)37510037 |Email:infofglhighnoon.com.pkIURLww highnoon labs.cBm '
UNDER A
Highnoon
Enr:ch'ng L'fe
BIGBNOON LABORATORIES LIMITED
co«soi ozwn comEnsno arrests errorsor
COMPREBENSMEINCOME(UN-AUDITED)
FORTBESIKMONTBSPEIflODENDEDMINE3%2O]5
Siz months perlod ended Three months period ended
3uae 30, Soae 30› Suae 30, 3«ae 30,
2025 2024 1 2025 2024
Rupees Rupeea Rapees Rupees
Profitafter tax for the period 1,735,389,134 1,606,625,895 780,824,977 821,780,311
Other comprehensive income Rcmeaiurement loss on gratuity Related deferred tax
Eifect of deferred tax due to change in effective tax rate
Total comprehensive income for the period 7 9 34 1 0 2 780,824,977 821,780;311
Highnoon Laboratories Limited: Registered Office & Plant: 17.5 KM, Multan Road, Lahore - 55700, Pakistan. Corporate OGce: Office No. 901, 9th Floor, Tricon Corporate Center,73 E, Jail Road, Lahore - 54660, Pakistan.
UAN:+92(0)304 1110465 l Phone: +92(42) 36407346-7lFax:92(42) 3751fXI37 |Email: infofzihighnoon.com.pklUR www.highnoon-label
Highnoon
Enriching Ltfe
ForbesAsia
UNDERA
BEfl
HIGBNOON LABORATORIES LIMITED
CONSOLIDATED CONDENSED INTERIM STATEMENT OF CASH FLOWS (UN-AUDITED)FOR THE SIX MONTHS PERIOD ENDED JUNE 30, 2025
cnsarzows mox orEnnx0suncvrYmcs
Profit before income tax
Depreciation of property, plant and equipment | 167,144,734 | 120,919,982 |
Depreciation of right-of-use asset | 27,629,164 | 46,313,379 |
Amortization of intangible assets Gain on disposal of property plant and equipment | 7,056,313 (27,693,281) | 4,229,356 (11,367,216) |
Un realized exchange guru | (2,054,484) | (835,559) |
Unrealized loss / (gain) on short term investments Dividend income on short-term investment | -(3,554,800) | 14,220,537 (96,257,441) |
Provision for slow moving and obsolete stocks | 5,955,757 | (15,094,164) |
Provision for defined benefit obligation | 376,528,691 | 21,726,275 |
Provision for Workers' Profit Participation fund | 150,481,965 | 131,038,929 |
Provision for Workers' Welfare Fund | 60,192,786 | 50,156,746 |
Provision for Central Research Fund Allowance for expected credit losses Finance costs | 27,989,016 14,522,586 59.263.186 | 24,851,889 -115.317.612 |
Adjustments for non cash and other items:
Siz asoatbs period eaded 7uae 30, June 30,
2025 2024
Rzzpeea Rzzpees
2,805,082,928 2,279,824,348
Profit before working capital changes
(Increase)/ decrease in current assets: Inventories
Tmde debts
Advances, tmde deposits and prepayments Other receivables
Tax refunds due from the Government Increase / (decrease) in current liabilities:
Trade and other payables Contract liabilities
Cash generated from operations Income taxes paid
Gratuity paid Finance costs paid
Workers' Welfare Fund paid Central research fund paid
Net cash genemted from opemting activities
863,461,632 405,220,325 3,668,544,561 2,685,044,673
(229,992,194) | 1,103,049,102 |
(667,305,802) | (710,901,050) |
(222,505,920) | (678,708,401) |
(66,296,619) | (4,600,767) |
25,472,823 | - |
(127,875,336) | 251,891,168 |
(66,643,9351 | 413 894 |
(1,355,146,984) | (38,856,054) |
2,313,397,577 | 2p646q188,619 |
(728,671,359) | (426,971,855) |
(608,283,171) | (15,361,492) |
(59,263,186) | (120,753,653) |
(79,968,618) | - |
- | (615.198a |
(1,476,186,334) (563,702,198) 837,211,244 2,082,486,421
Highnoon Laboratories Limited: Registered Office & Plant: 17.5 KM, Multan Road, Lahore - 53700, Pakistan
Corporate Office: Office No. 901, 9th Floor, Tricon Corporate Center,73 E, Jail Road, Lahore - 54660, Pakistan.
UAN: +92(0) 304 1110465 | Phone: +92(42) 36407346-7 |Fax:92(42) 3751£Q37 I :infofzihighnoon.com.pk| UR1www.highnoon-Iabscom
Highnoon
Enriching L"fe
ForbesAsia
ROUNDER A
HIGHNOON LABORATORIES LIMITED
consoiaoaxzo conoznsso mrznax szavcucm or casarzows gm-auormo)
FOR T£fE SIP MONTBS PERIOD ENDED JUNE 30, 2025
cnsarzows moxzsvcswso Acmmis
Purchase of property, plant and equipment Purchase of intangible assets
Decrease / (Incroaese) in long term advances Short term investments - net
Long term deposits - not
Dividend income on short tern investments
Proceeds from disposal of property Plant and equipment Net cash generated from investing activities
cnsanows nouemnwcmo ncxrvmzs
Repayment of lease liabilities - net Long term loan - net
Long term liabilities - net Dividend paid
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of the period
Cash and cash equivalents at end of the period
Six months period ended
June 30, June 30,
2025 2024
Rupees Rupees
(454,827,428) (5,734,563) 15,589,601 1,939,893,484 24,156 3,554,800 67.959.445 | (185,979,352) (2,000,000) (5,942,324) 350,465,559 (347,000) -21,587.147 |
1,566,459,496 177,784,030
(72,079,576) | (172,889,242) | |
(64,448,148) | (1,948,148) | |
180,785,253 | ||
(2,024.796.835) | (1.538 375p302) |
(1,980,539,306) (1,713,212,692a 423,131,433 547,057,759
709.517.074 (47,821.733)
1 132 648 507 499 236 026
Highnoon Laboratories Limited: Registered OGce 6 Plant: 17.5 KM, Multan Road, Lahore - 53700, Pakistan. Corporate Office: Office No. 901, 9th Floor, Tricon Corporate Center, 73 E, Jail Road, Lahore - 54660, Pakistan.
UAN:*92(0)304 1110465 l Phone: +92(42)36407346-7 |Faxi 92(42)3751fXi*/ IOil: infof&highnoon.com.pklUR www.highnoon-labac6m
Highnoo
Enriching Life
Highnoon Laboratories Limited: Registered OGce & Plant: 17.5 KM, Multan Road, Lahore - 53700, Pakistan.
Corporate Office: Office No. 901, 9th Floor, Tricon Corporate Center, 73 E, Jail Road, Lahore - 54660. Pakistan.
UANG +92(0)304 1110465 PhoDGi*92(42)36407346-7 |Faxz92(42)37510037 1
HIGHNOON LABORATORIES LIMITED
CONSOLIDATED CONDENSED INTERIM STATEMENT OF CHANGES IN EQUIIT (UN-AUDITED)
FOR THE SIP MONTBS PERIOD ENDED JUNE 30, 2025
Capitni Unnerves Revenue reserves
sued› | Revaluation | ||
subscribed and | Surplus on | General | Accumulated |
paid-up tnp'ita1 | opem'ting fized | reserve | profit |
n | ||||||
Balance aa at January 01, 2024 - (audited) | 529,833,630 | 1,125,838,302 | 114,000,000 | 8,265,976,617 | 8,379,976,617 10,035,648,549 | |
Total comprehensive income for the period ended June 30, 2024 | - | - | 1,606,625,895 | 1,606,625,895 1,606,625,895 | ||
Incremental depreciation relating to surplus on revaluation - net of tax
Transaction with ownera, recorded directly in equ'ity FinBéñdsod§Rx30px:AmsfbrAeysesodBd December 31, 2023
Balance as at June 30, 2024 - (un-audited)
- (21,262,804) - 21,262,804 21,262,804 -
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(1,589,500,894) (1,589,500,894) (1,589,500,894)
529,833,630 1.104,575,498 4 000 000 0 422 4 364 422 10,052.773,550
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Balance as at January 01, 2025 - (audited) | 529,833,630 | 1,077,558,758 | 114,000,000 | 10,073,737,871 | 10,187,737,871 11,795,130,259 |
Total comprehmsive income for the period ended June 30, 2025 | 1,735,389,134 | 1,735,389,134 1,735,389,134 |
Surplus transferred to accumulated proBt Incremental depreciation relating to surplus on revaluation - net of tax
Fioel divided @ Rs. 40 pet share for tbs year faded December 31, 2024
Balaaca as at Juae 30, 2025 -(ua-aaditad)
(18,174,134) 18,174,134 18,174,134
- - - (2,119,334,520) (2,119,334,520) (2,119,334,520)
529,833.630 1,059.384,624 4 000 000 9,707,966,619 9,821,966,619 11,411,184,873