HUSEIN INDUSTRIES tlMITED STATEMENT OF FINANCIAL POSITION (UN-AUDITED)
AS AT fVIARCH 31, 2025
ASSETS
Non-Current Assets
March 31,
(Un-audited)
- - - - - - -• - (Rupees) - •
June 30,
2024
(Audited)
Property, plant and equipment | 696,586,416 | 717,697,071 |
Long term investment | 783,307 | 616,127 |
Long term deposits Deferred taxation - net | 1,316,096 | 1,316,096 |
698,G85,819 | 719,629,294 |
Short term investment Development Property Trade debts
Advances and Prepayments
Tax refunds due from the Government Cash and bank balances
Total Assets
EQUITY AND LIABILITIES
Share Capital and ReservesAuthorised Share Capital
15,000,000 Ordinary shares of Rs. 10 each Share Capital
1,699,070 | 1,538,024 |
68,021,455 | 31,335,093 |
1,336,260 | 1,484,471 |
15,016,223 | 14,927,180 |
5,976,060 | 5,976,060 |
12,047,194 | 13,964,545 |
104,096,262
802,782,081
t50,000,000
69,225,373
78B,854,667
150,000,000
Issued, subsribed and paid up capital Capital Reserves | 106, 158,520 | 106, 2S8,S2D |
Share Premium | 33,858,000 | 33,858,000 |
Surplus on revaluation of property | 507,189,993 | S18,18S,S38 |
541,047,993 | SS2,043,s38 | |
Revenue Reserves | ||
General reserves | 292,142,000 | 292,142,000 |
Accumulated losses | (989,056,984) | (1,026,840,204) |
(696,914,984) | (734,698,204) | |
Shareholder's equity Non-Current Liabilities | (49,608,471) | (76,396,146) |
Deferred tax liability | IIS,272,S46 | 119,763,684 |
Current Liabilities | ||
Trade and other payables | 177,912,186 | 178,015,396 |
Contract liabilities | 21,263,469 | 60,270,177 |
Short term borrowings | 276,435,490 | 276,435,490 |
Mark-up accrued | L89,83Z,551 | 153,822,97Z |
Unclaimed dividend | 303,346 | 303,346 |
Provision for taxation - net | 71,370,965 | 76,639,748 |
737,118,007 | 745,487,129 | |
Contingencies and Commitments | ||
Total E9uity and Liabilities | 802,782,OB1 | 788,854,667 |
Th xed notes fr m an integral part of these financial statements
C ef Execu e o//icer Chief'Financial Dfficer
HUSEIN INDUSTRIES LIMITED
STATEMENT OF PROFIT OR LOSS AND COMPERHENSIVE INCOME (UN - AUDITED)
rOR THE NINE MONTHS ENDED MAftC8 31 LOSS
FOR THE QUARTER FOR THE NINE MONTHS
JAN-MAR | JAN-MA R | JUL-MAR | JUL-MA R |
20ss | zone | zoos | zoz4 |
- - • - - - - - - - - - - - - - - - - - {Rupees/ - - - - - - - - - - - - - - - - - - -
Revenue | 49,916,063 | 46,1B6,857 | 184,277,287 | 212,843,O08 | ||
Cost of sales and expenses | (15,868,749) | (12,56S,459) | (94,505,360) | (128,51D,371) | ||
Gross profit | 34,047,314 | 33,621,398 | 89,771,927 | 84,332,638 | ||
Administrative expenses | (10,582,554) | (9,494,922) | (33,003,993) | (27,706,003) | ||
Operating profit | 23,464,760 | 24,126,476 | 56,767,934 | 56,626,635 | ||
Finance cost | (8,393,625) | (14,549,934) | (36,0Z2,549) | (45,9O6,533) | ||
Other chargees | (438,023) | (820,444) | ||||
Other income | 420,7ss | og,2s4 | 1,441,651 | 1,39g,g4s | ||
Profit / (loss) before levies and taxation | 15,053,908 | 9,984,796 | 21,356,593 | 12,120,047 | ||
Levies | (6,047) | |||||
Profit / (loss) before taxation | 9,984,796 | 21,350,546 | 12,120,047 | |||
Taxation -net | 1,225,525 | {785,246) | 5,437,129 | 113,892 | ||
Profit / (loss) after taxation | 16,279,433 | 9,199,550 | 26,787,675 | 12,233,939 | ||
Other comprehensive income | ||||||
Total compréhensive Income for the period | 16,a79,433 | 9,199,550 | 26,787,675 | 12,233,939 | ||
Earning per share basic and diluted | 1.53 | 0.87 | 252 | 1.15 |
The an exed notes farm an integral part of these financial statement5
Chief Executive officer Chief Financial 0 leer
HtfiffH INDtfS Rff$ Lt fTf O
Revenue
Shere
capital
revaluation of
property,
Gmeral
reserves
totel
reserves
Balance as at July 01.2023 | ------ --- 106,2S8,520 | - - 33.8S8,000 | - | --- 533,617,882 | Rupees -- - 292,142,L¥XI | ------ ---- (1,072,619,360) (213,001,478) | - - --- (106,742.958| | ||
Profit for the period Other comprehensive income for the period | l2,233,9M | 12,233,939 | 12,233,939 | ||||||
Transfer from surplus on revaluation of property on account of Incremental depreciaton -net of deferred tax | 11,S74,2S8| | i1,S74,2S8 | |||||||
Total Comprehensive income for the perfod | 11,S74,2S8| | 23.8DB.197 | 12,233,939 | 12,233,939 | |||||
Balance as at March 31. 2024 | 106,258,520 | 522,043,624 | 292,142, | t1,048,811,163) | (200,767,539) | (94,S09,019| | |||
Balance as at duty 01, 2024 | 33,854,000 | S18,18S,S38 | 292,1t2,€00 | (1,0Z6,B40,204} | (1gZ,654,6s6) | (76,396,t46I | |||
26,7S7a75
'ñmmsCmcg Cn>m suqtu* on‹m'eluaim ofpop‹my on aoooun of ncom n at
balance as at March 31, 2OZ5
106,2SB,S2O33,858,000 507,169,953 292,142,£XKI (989,0S6,964) (1SS,8C6,991) (49,608,471)
" Represents share premium received in the preceding years and is held for utilization of purposes as stated in Section 81 of the CompdnieS Act. 2017.
"" The revaluation surplus on property is not available for distribution to the share holders of the Companies unless realized and transferred to accumulated profits. However, these reserves can be Individually off set against losses arising in future periods (if any) from revalued assets.
""°Represents appropiation of profit in preceding years.
The annexed not s fro an Int parta these financial statements.
Chfe/ Finozzc/uf O,§'icer
HUSEIN INDUSTRIeS LIMITED STATdMENT OF CASH FLOWS (US - AUDITED) FOR THE NINE M NTHS ENDED MARCTI 31,3025
IVIARCH 3J MARCH 31
202S 2024
(Unoudlted) (Unoudited)
- - - - (Rupees j - - - -
A. CASH FLOW FROM OPERATIHG ACfiIVITtES
Profit before levies and taxation Adjustments for:
12,120,047
Depreciation | 21,110,655 | 22,838,261 | |
Interest on gratuity payable | 1,807,21Z | 1,629,108 | |
Workers welfare fund | 3B2,4Z1 | ||
Remeasurement gain / (loss) on investment Dividend Income | 167,t80 (8,2Z6) | (15,932) | |
Finance cost | 36,032,549 | 45,906,533 | |
59,491,791 | 70,357,970 | ||
Cash generated from operations activities before | 80,848,384 | 82,478,017 | |
working capital changes | |||
(Increase) / decrease in current assets | |||
Development property | (36,686,36Z) | (10,940,473) | |
Prepayments | (89,043) | (16,459,077) | |
Trade debts | 148,211 | 9D4,000 | |
(36,627,194) | (26,495,550) | ||
Increase / (decrease) In current IIabIItIes | |||
Trade and other payables | 139,941 | (825,132) | |
Contract liablilites | (39,006,708) | (79,9D5,619) | |
(38,866,767) | (80,73D,751) | ||
Net cash used in operations | 5,354,423 | (24,748,284) | |
Taxes paid - net | (6,752,281) | (1,401,698) | |
Gratuity paid | (343,703) | (272,4D0) | |
Financial charges paid | (9,7661 | ||
Net cash In operating activities | {1,764,S31) | (26,432,148) | |
8. CASH FLOW FROM INVESTING ACTIVITIES | |||
Short term investment | (161,046) | 14,886,047 | |
Dividend received | B,22g | ||
Net cash (used In) / generated from Investing activities | (15Z,820) | 14,886,047 | |
t
C CASH F(OW FROM FINANCING ACTIVITIES
Net Increase / (decrease) in cash and cash equivalents (A+B+C) | (1,917,351) | (11,546,101) |
Cash and cash equivalent at beglnnlng of the period | 13,964,545 | 13,904,119 |
Cash and cash equivalent at end of the period | 12,047,194 | 2,358,018 |
anr
form an integral part of these financial statements