The General Manager
F•Jkistan Stock Exr:hunge I..imit.‹*d,
StocI‹ Ext.hangs: 8uildir q
Stork Exchange Road
SUBJECT: FINANCIAL RESULTS FOR THE HALF YEAR ENDED SEPTEMBER 30, 2025
e wish to infcriTi you that the Board of Directors of Hinopak f'4otors Limited (the"Company's, in its meeting l›el‹J on November 26, 2025 at 11:30 a.m. at the Company*s registered office located at D-2, Sl"T"L, fianqliopir Isoud, Karachi, has approved the Unaudited Condensed TnterinJ Find! cial taten›‹'nts for the half-y+at ended Se Jtember 30, 2025, and has ie‹:on1men ed the following:
Cash Dividend
Bonus / Right Shares
Nil Nil
The! Unuuclitcu Condensed Intel inn Financial Statements cf the Company for the half jCbt
end‹'cl Scpt<°mb‹'i 30, 202.5 ale appended here as Annexures A - D.
The Half Yearly Report cf the Company for the period ended September 30, 2025 will be transnii eJ through PUCARS separately, within the specified time.
lor HINOPAKIMOTORS LIMITED
MUHAMMAB ZAHID HASAN CMf'ANY SFCSETARY
Hinopak Motors Limited
D-2, S.I.T.E., Manghopir Raad, P.O. Box No. 10714, Karachi-75700. Tel: 32565510 (9 Llnes) 32563525 (3 Lines UAN : 111-25•25•25, Fax: 32S&d026 E•Mall: info@hinopakoom Web site: hinopakcom
CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION AS AT SEPTEMBER 30, 2025
ASSETS
Non-current assets
(Unaudited) tAudited)
September 30, March 31,
Nole 2025 2025
(Rupees '000)
Property, plant and equipment
intangible assets
Long-term inveslments Long-term loans
Long-term deposits
Employee benefit prepayments
Current assets In'ventories
Trade recei'vabTes Loans and advances
Trade deposils and prepayments
Refunds due from the government - sales tax
Other receivables
Taxation payments less provision Cash and bank balances
TOTAL ASSETS
EQUITY AND LIABILITIES
Share capital and reserves
Revaluation surplus on land and buildings | 2,316,293 | 2 351,916 |
Share premium | 2,774,525 | 2,771,525 |
Revenue Reserves | ||
General reserve | 29,000 | 291,000 |
Accumulated prof't / (loss) | 366,798 | (209, 109) |
TOTAL SHAREHOLDER'S EQUITY LIABILITIES | 1993,627 | S 453,343 |
Non-current liabilities | ||
Issued, subscribed and paid-up capital Capital Reserve
Deferred taxation
Employee benefit obligations
Current liabilities
Trade and other payables Advances from customers
Short-term borrowings - secured Unclaimed dividend
TOTAL LIABILITIES
CONTINGENCIES AND COMMITMENTS TOTAL EQUITY AND LIABILITIES
7,013
6
50,487
7,536
9,873
5,583,249
266,433
32,734
B3,481 284,148
32,326
1,297,414
49,057
3,721 ,638
9
7,62B,842
W,3S0,d80
10 248,011
1401 3 147,035 287,228 |
2,893,262 706,645 1,456,842 12,876 |
5,069,625 |
11
12
5,3 56,853
13
11,350,480
3,737,754
10,787
45,744
7,536
8,288
3,810,089
4,688,535
224, 233
26.697
30.985
250, 191
114,226
1,257,073
167,064
6,759,004
‹o,ss9,ogn
248,011
154,823 132,619 |
28j4<2 |
3,891,664 321,945 591,823 1 2,876 |
4,828,308 |
5,115.750
10,569.093
The annexed notes 1 to 24 form an integral part of these condensed inlerim financial statements
Chief Financial Officer Director Chief Executive Officer
CONDENSED INTERIM STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE HALF YEAR ENDED SEPTEMBER 30, 2025 - (UNAUDITED)
Note
Quarter ended Half year ended
S eptem ber 30, September 30. Septem ber 30, S ept•.mber 30
2025 2024 2025 2024
Revenue from contracts with customers | 4 | 2,956,434 | 2,703,832 | 6,917,991 | 4 622,349 | |||||
Cost of sales | (2,¥ 86,480) | t2.313.7 0t ) | (5,602, 474) | (4.007.490) | ||||||
Gross profit | 469,9S4 | 390 131 | 1,315, 517 | 614,859 | ||||||
Dis tribu tion cost | ( 11 1,893} | (99.225) | (225,8 02j | 1192. 174 j | ||||||
Admin +smation expeuses | (121,511 ) | ( 11 1.T44) | (238,8 08) | (224.104) | ||||||
Other income | 15 | 47,929 | 13. 447 | 78.566 | 26,830 | |||||
Other expenses | 16 | {16,561) | (50,789) | |||||||
(Charge) / reversal of Impairment on trade receivables and deposits | 256} | |||||||||
Operating profit | 267, 662 | 192 609 | 881, 096 | 225, 411 | ||||||
Finance cost | 17 | (42,909) | (99, 046) | (189,625} | (227.386) | |||||
Profit / (loss) before income tax an d Ievies | 224,753 | 93 563 | 691,473 | |||||||
Levies | 1 g | ‹sz.203) | (36 153) | { 1 16,242} | (60.064) | |||||
Profit / (loss) before income tax | 161.550 | 57.410 | $75, 231 | (63, 039) | ||||||
Income tax (expense) / credit | 19 | (38, 083} | 15 034 | 14 795 | ||||||
Profit / (loss) after income tax | 1 23,467 | 72,444 | 5•0,284 | (4 /.2g4) | ||||||
Other comprehensive income / (loss) |
for tile period:
Items that will not be
reclassified subsequently to Profit or Loss
Remeas urement of post
employment benefit oblig ations Impact of deferred tax
Gain on revaluation of land and be ridings Impact of deferred tax
Other comprehend we ncome for the period
Total comprehensive income /1loss) for the period
123.461
724‹4
540.284
Earnings / (loss) per share - basic and diluted
Rs. 4.98
Rs. 2 92
Rs. 21.78
Rs. (1.901
The annexed notes 1 to 24 form an integ al part of these condensed inler lm financial sfatements
Chief Financial Officer Director Chief Executive Officer
CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY
FOR THE HALF Y EAR ENDED SEPTEMBER 30, 2025 - (UNAUDITED)
Share Capital Capital R Revaluation | eserve Share | Revenu General | e Reserves Accumulated |
Surplus | Premium | Reserve | {toss} / profit |
(Rupees '000s
Balance as af April 1 2024 | 2 399 541 | 2 771 525 | 29 4.000 | |
Transfetred from surplus on devaluation of lano and buildings on account of | ||||
incremental depteciafion- net of defebred lair | 4 3 933 |
Total comprehensive loss for the
half year ended Seplemder 30, 20fl4
(a7.2ad)
Loss for Ihe hall year enoed September 30 202d
- O tner comprehensive income foi the half year ended September 30, 20?4
Balance as at Septemher 30, 2094
8 aTance es at April 1, 2025
Translerred from surptus on revatuation of land and buildings on account ol
incremental depreciat'on - new of deferreo lax
Total comprehensive inoome for the half year ended Seplember :j0 fl025
Profit far lhe fat year ended September 30 202'i
- Other comprehensive income for the
hall year ended September 30. '2025
g4 8 01
248,011
2,355 608
2,351,9 16
2 77 1,S25
2,771, S2S
29 4 ,000
291,000
(a17 6e3)
(209,109)
35,623
5•0.284 | 540,284 | ||||||||||
Balance as at Seplembet 30, 202S | 24g.011 | 2,316.293 | 2.771,525 | 291,000 | 366,7 98 | 5,993,627 | |||||
The annexed notes 1 to 24 form an integral part of these condensed interim financial statements.
Chief Financial Officer Director Chief Executive Officer
CONDENSED INTERIM STATEMENT OF CASH FLOWS
FOR THE HALF YEAR ENDED SEPTEMBER 30, 2025 - (UNAUDIT ED)
September 30, | September 30, | ||||
Note | 2025 | 2024 | |||
(Rupees '000) | |||||
CASH FLOWS FROM OPERATING ACTIVITIES | |||||
Cash (used in) / generated from operations | 21 | (687,521) | 2.171 234 | ||
Return on savings accounts | 5,703 | 6, 066 | |||
Income tax and levies paid | (206,160) | (99,587) | |||
Mark-up paid on short-term borrowings | (43,894) | (271,147) | |||
Employee benefits paid | (19,748) | 9 660 | |||
Decrease in long-term deposits | 492 | ||||
Increase in long-term loans and advances | (6,036) | (8 597) | |||
Net cash (used in) / generated from operating activities | (957,656) | 1,808,121 | |||
CASH FLOWS FROM INVESTING ACTIVITIES | |||||
Purchases of property, plant and equipment | (47,063) | (13,106) | |||
Purchase of intangible assets | (2,892) | ||||
Proceeds from sale of property, plant and equipment | 21,693 | 31,479 | |||
Net cash (used in) / generated from investing activities | (25,370) | 15,481 | |||
CASH FLOWS FROM FINANCING ACTIVITIES | |||||
Net cash used in financing activities | |||||
Net (decrease) / increase in cash and cash equivalents | (983,026) | 1,823,602 | |||
Cash and cash equivalents at beginning of the period | (424,759) | (2,119.559) | |||
Cash and cash equivalents at end of the period | 22 | (1,407,785) | (295,957) | ||
The annexed notes 1 to 24 form an integral part of these condensed interim financial statements.
Chief Financial Officer Director Chief Execufive Officer