IMPERIAL LIMITED
November 05, 2025
The General Manager Pakistan Stock Exchange Stock Exchange Building,
-Stock Exchange Road,
Karachi.
Executive Director/HOD
Offsite II Department, Supervision Division, Securities & Exchange Commission of Pakistan 63 NIC Building, Jinnah Avenue, Blue Area, Islamabad.
Subject: Financial Results for the Year Ended June 30, 2025
Dear Sir,
We have to inform you that the Board of Directors of our company in its meeting held on November 05, 2025 at 11:30 a.m.at Lahore recommended the following:
CASH DIVIDEND
BONUS SHARES
RIGHT SHARES
Nil Nil Nil
ANY OTHER ENTITLEMENT/CORPORATE ACTION: Nil
ANY OTHER PRICE-SENSITIVE INFORMATION: Nil
The financial results of the Company for the period ended June 30, 2025 are attached. The Annual General Meeting is scheduled to be held on November 27, 2025 at 09:30 a.m. at Lahore. The Share Transfer Books ofthe Company will be closed from November 21, 2025 to November 27, 2025 (both days inclusive) for the purpose of holding the Annual General Meeting. Transfer received at the Office ofour Share Registrar Mls Hameed Majeed Associates (Pvt.) Ltd, H,MHouse 7- Bank Square, Lahore at the close ofbusiness on November 20, 2025 will be treated in time for the purpose of any entitlement to the transferees.
The Annual Report of the Company will be transmitted through PUCARS at least 21 days before holding the Annual General Meeting.
Sincerely yours,
Falraz nwer
Company Secretary
Encl: As above
54600, Pakistan
II
+92
Main: +92 42 3575-8970 (3 Lines)
+92 42 3576 3247
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M Ismail Ai u'an-e-Science Building, 203 Ferozcpur Road, 1.amore -54fi00, Pakist:in
I› th #: +92 42 1 11 -26ñ-669 B Al.rim. +92 42 3575-8970 (3 I.ines) H F •ix # i +92 42 3S76-32J7 B elf a il: i•!.'o
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Imperial Limited
Statement of Financial Position As at June 30, 2025
EQUITY ANDLIABILITIES
2025 2024
(Rupees in '000') (Rupees in '000s
ASSETS
2025 2024
(Rupees in '000') (Rupees in '000)
SHARECAPITAL&RESERVES
Authorized share capital
100,000,000 (2024: 100,000,000) Ordinary shares of
Rs. 10 each
Issued, subscribed and paid-up capital Z
1,000,000
990,200
1,000,000
990,200
NON-CURRENT ASSETS
Propefty, plant and equiprr cut
CURRENT ASSES
Stores, spates and loose tools
12 005,844
858,645
Surplus on revaluation of equipment - net of tax Reserves
TOTAL EQUITY
LIABILITIES
property, plant and 8
5,528,99G
3,864,134
10,383,330
5,528,996
3,819,913
10,339,109
Stock in tcade 14
3,243 | |
778,098 | 904,493 |
152,287 | 146,362 |
17,898 | t8,507 |
8,846 | 9,209 |
1,605,331 | 1,467,838 |
259,195 | 269,926 |
191,829 | 195,019 |
Loan and advances
Trade deposits, pre-payments and other receivable
Accrued mark-up I7
Short term investments 18
Tax refunds due flom government
NON-CURR£tNT LIABILITIES
Deferred liabilities
CURRENT LIABILITIES
Trade and other payables
Contingencies and commitments
1,910,40G
10 469,767
2,389,173
,852,017
625,723
2,477,740
Cash and bank balances
Assets classified as held for sale
20
3,016,727
21 8,849,931
3,011,354
8,945,649
TOTAL EQUITY ANDLIABILITIES
12,772,502 2,8t 5,849
TOTALASSETS
1.2,772,502 t2,8T5,84fi
Inip erialliinited.ci›
The annexed notes from 1 to 42 form an integral part of these financial statements.
Imperial Limited Statement of Profit or Loss For the year ended June 30, 2025 | |||||||||
2025 (Rupees in '000') | 2024 (Rupccs in '000') | ||||||||
Continuing operations : | |||||||||
Revenue | 319,892 | 381,530 | |||||||
Gross pcofit | 319,892 | 381,530 | |||||||
Administrative expenses | (184,253) | (204,335) | |||||||
135,639 | 177,195 | ||||||||
Other operating expenses | 24 | (130,737) | OIOS) | ||||||
Other operating income | 137,097 | ?,.Jt)4 | |||||||
Profit from operations | 142,000 | ||||||||
Finance cost | (415) | (244} | |||||||
Profit before levy and income tax | 141,585 | 50,152 | |||||||
Levy / Final tax | 27 | (T 8,513) | |||||||
Profit before income tax | 141,585 | 131,G33 | |||||||
Income tax | 9,783 | (14,959) | |||||||
Profit from continuing operations | 151,368 | 116,6 80 | |||||||
Discontinued operations: | |||||||||
Profit from discontinued operations - net of tax | (124,705) | (37,71 '9) | |||||||
Profit for the year | 26,663 | 78,961 | |||||||
Earnings per share - basic and diluted (Rupees) | 30 | 0.27 | 080 | ||||||
The annexed notes from 1 to 42 form an integral part of these financial statements.
i8 lsirl:iil.4iwan-e-Science Building. 2fl5 Feruzepur Road, Lahore - ñ4600, Pakistan
P I Aâ #: +92 1s* i I 1-i6â-6f›9 & C4ain: +92 42 3575-8970 (3 Lines) B tax #: +92 42 3576-3247 R e1Iai1: inform Inipcria1liinited.co
Imperial Limited
Statement of Other Comprehensive Income For the year ended June 30, 2025
2025 2024
(Rupees in '000') (Rupccs in '000')
Profit for thc } ear
Other comprehensive incorrie:
Items that may be subsequently reclassified in profit or loss (net of tax)
Items that will not be subsequently reclassified in profit or loss (net of tax): Actuarial gain / loss)
Other comprehensive income
Total comprehensive income for the year
The arinexcd notcs from 1 to 42 form an integral part of these financial statements.
26,863
17,558
17,558
44,221
78,961
(73t)) (730)
78,231
â lsmai1Aiw'an-e-Science Building, 205 Ferozepur Road, I.a hore - 54600, Pakistan
ñ I td #: r92 '- ' i -?f›/"-f›b9 R Plain: *92 42 3575-8970 (3 1.ines) & Fax #: +92 42 3576-3247 R email: info/n Iniperia1limited.co
Imperial Limited
Statement of Changes in Equity
For the year ended June 30, 2025
Share Capital | Capital Reserve | Revenue Reserve | TOt# |
Issued , subscribed and paid - up capital | Revaluation surplus on property, plant and equipment | Reserves |
78,960 | 78,960 | |||
(75 | (730) |
(Rupees in '000')
Balance as at June 30, 2023 Total comprehensive income: | 990,200 | 5528,996 | 3,741,685 | 10,260,879 |
Pcofit aftet tax for the year ended June 30, 2024 Other comprehensive income | ||||
Total comprehensive income | 78,230 | 78,230 | ||
Balance as at June 30, 2024 | 990,200 | 5,528,996 | 3,819,913 | 10,339,109 |
Total comprehensive income: | ||||
Profit after tax for the year ended June 30, 2025 | ||||
Other comprehensive income | ||||
44,22t | 44,221 | |||
Balance as at June 30, 2025 | 990,200 | 5,528,996 | 3,864,134 | 10,383,330 |
26,663 | 26,fi63 | ||
17,558 | 17,558 |
The annexed notes from 1 to 42 focm an integral part of these financial statements.
DL-ectoz
UAN #: +92 42 111-265-669 Main: +92 42 3575-8970 (3 Lines) Fax +92 42 3576-3247 eMail: info@Imperiallimited.co
Imperial Limited Statement of Cash Flows
For the year ended June 30, 2025
R | 2025 ee i | 000 | u | 2024 ees | 000 | ||||||
CASH FLOWS FROM OPERATING ACTIVITIES | |||||||||||
Profit before taxation and tax levies | 26,663 | 78,961 | |||||||||
Adjustme.nts for: | |||||||||||
Finance cost | 26 | 415 | 244 | ||||||||
Income tax expense | 28W29 | 81,875 | 33,472 | ||||||||
Depceciztion of property, plant and equipment | 14,329 | 15,654 | |||||||||
Provision for WWF | 24 | 3,095 | 2,647 | ||||||||
Gain on disposal of property plant and equipment | 25 | (2,644) | |||||||||
Loss on stores, spare and loose items | 24 | 11,298 | |||||||||
Loss on sale of non-current asset held for sale | 21 | 3,986 | |||||||||
Income tax due from government written off | 24 | 58,574 | |||||||||
Provision for staff retirement benefits - gratuity | 9.4 | 13 182 | 3 gg | ||||||||
184,113 65,005 | |||||||||||
Operating profit before working capital changes | 210,776 | J44966 | |||||||||
(Increase) /decrease in current assets: | |||||||||||
Stores, spares and loose tools | (3,243) ' | ||||||||||
Stock in trade | 126,395 | (39,930) | |||||||||
Loan and advances | 5,025) | 22,335 | |||||||||
Accrued mark-up | 363 | 9,845 | |||||||||
Trade deposits, pre-payments and other receivable | 609 | (2,222) | |||||||||
Asset Held For Sale | 78 010 | (32 | |||||||||
196,210 | (10,298) | ||||||||||
Increase / (decrease) in current liabilities: | |||||||||||
Trade and other payables | (155,957) | 12,451 | |||||||||
Cash generated from operations | 40,253 | 2,153 | |||||||||
Finance cost paid | (415) | (244) | |||||||||
Staff retirement benefits - gratuity paid | (183) | (1,577) | |||||||||
Income tax paid | 56,070 | (63,87 | |||||||||
(56,668) | 5 700 | ||||||||||
Net cash used in operating activities-continuing operations | 194,361 | 81,419 | |||||||||
CASH FLOWS FROM INVESTING ACTIVITIES | |||||||||||
Capital expenditure on property, plant and equipment | (12,142) | ||||||||||
Disposal of property plant and equipment | 14,280 | ||||||||||
Capital work in progress | (62,196) | t80,309) | |||||||||
Short term investments | 137.493 | 685 444 | |||||||||
Net cash generated from investing activities-Continuing operations Net cash generated from investing activities-Discontinued operations | (197,S51) 31.2 | (917,314) |
CASH FLOWS FROM FINANCING ACTIVITIES | ||
Net cash (used in) / generated I:rom financing activities- | ||
Continuing operations | ||
Net cash used in financing activities - Discontinued operauons | 31.3 | |
Net decrease in cash and cash equivalents | (3,190) | (835,895) |
Cash and cash equivalents at the beginning of the yeat | 5 019 | 030 4 |
Cash and cash equivalents at the end of the year | 20 1 ,829 | 195,019 |
The annexed notes from 1 to 42 form an integral part of these financial statements.
be
UAN #: +92 42 1
I I -20fi-669
a I e a ted co