Financial Results for the Quarter Ended Dec 31, 2025

1,010,088

026,840

14,518,158

13,040,698

14,634,223

13,007,055

600,082

418,346

418,643

165,746

660,797

915,861

9,381,554

620,376

1,209,813

181,207

164,397

87.183

Issued, subscribed and pafd-up capital

542,211

542,211

Reserves 24,344,673 23,772,324

24,886,884

24,314,535

Non-current liabilfttes

Long-term financing

4,061,94s

4,560,262

Oeferrsd liabilities

610,136

583,930

4,671,B81

5,144,162

Current Ilablfltlps

Curre?t portion of lang-term financing

1,169,629

1,041,978

Current portion of deferred liabilities

1,029,232

1,031,386

Ttadsand other payab(es

10

5,384,249

3,900,307

Conffact liabllifles

130,572

88,303

Unclatmsd dividend

1,999

2,370

Interest/ mark-up payable

3S4,739

396,099

Short-term borrowjngs

11

24,966,102

13,240,694

33,036,522

19,701,137

TOTAL EQUITY AND LIABILITIES

CONTINGENCfES AND'COMMITMENTS

t2

Revenue from contracts with customers

13

33,454,034

33,342,189

16,316,261

16,864,542

Cost of goods sold

(31,637,229)

(31,824,137)

(15,299,703)

(15,783,889)

Gross profit

1,816,805

1,518,052

1,016,558

1,080,653

Other income

15

1,181,550

354,334

420,054

298,133

2,998,355

1,872,386

1,436,612

1,378,786

Distnbutton cost

(336,205)

(298,707)

(167,606)

(149,706)

Adminlskative expenses

(32t,084)

(247,038)

(175,218)

(130,903)

Other operating expenses

(81,507)

(4s,sg

(40,558)

(43,510)

Finance cost

16

(1,005,217)

(759,360) (541,439) (395,537)

Profit before levfes and taxation

L254,342

520,682 611,591 659,130

Levies

17

(422,065)

(357,700) (217,311) (144,050)

Profit before taxation

832,277

162,982 294,280 515,0g0

Taxation

18

(259,928)

(57,070) (262,603) (296,899)

Profit for the period

572,349

105,912 31,677 218,181

--------------

---------- (Rupeea) ------- --------------------------

Bannings per ahare - basic and diluted

19

10.56

1.95 0.58 4.02

Balance as at December 31, 2024

542,211

10,920

11,512

6,000,000

16,977,568

412,877

23,955,088

Balance aa af June 30, 2025

542,211

10,920

11,512

6,000,000

16,977,568

772,324

24,314,535

Profit for the period

Other comprehensive Income

-

•

-

-

-

-

-

•

-

572,349

572,349

Total comprehensive Income

for the parlod

672,349

572,349

Balance as at December 3t, 2025

542,211

10,920

11,512

6,000,000

16,977,568

1,344,673

24,886,884

A. CASH FLOWS FROM OPERATING ACTIVITIES

Note

--• --- (Rupees in

'000) -----------

Cash generated from operations

20

(1,231,217)

(3,427,200)

Levies and taxes paid

(355,001)

(370,333)

Finance cost paid

(1,023,626)

(813,135)

Gratuity paid

(45,299)

(21,233)

Net cash generated from operating activities

(2,655,142)

(4,631,901)

Purchase of property, plant and equipment - net.of capitalwork in progress

(314,195)

(94,815)

Proceedslrqm disposal of'property, plaM and equipment

4,794

2,972

Advance against issue of shares

(500,000)

Investment in other financial assets

(3,467,391)

(8,881,188)

Proceeds from redemption of investments in other financial assets

446,091

49,122

interest on term deposit receipts

3,054

Profit on bank deposit received

825

1,162

Dividend received

86,653

227,083

Net cash used in tnvestlrig activities

(3,740,169)

(8,695,664)

C. CASH FLOWS FROM FINANCING ACTIVITIES

Long-term financing obtained

187,037

Long-term financing repaid

(557,803)

(532,468)

Payment against lease liabilities

(24,625)

Short-term financing - net

11,620,702

11,969,441

Dividend paid

(371)

(12)

I4et 4ach used in financing activities

11,249,565

1 1,412,336

Nat Increase / {decrease) in coal end cash equiva(ents (A+B+C)

4,854,253

(1,915,229)

Cash and cash equivalents at beginning of the penod

(6,824,031)

(19,6S4)

Effect of exchange rate changes on cash and caeh equivalents

(2,649)

(279)

Cash and cash equivalents at end of the period

(972,427)

(1,935,162)

CASHAMDCASHEOUIVALENTS

Cash and'bank balances

144,397

199,659

Other financial assets - term deposits with banks

5,014,807

Short-term running finance

11

(6,131,631)

(2,134,821)

INDUS DYEING & MANUFACTURING COMPANY LIMITED

CONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 2025

December 31,

June 30,

Note

2025

(Un-Audited)

- (Rupees

2025

(Audited) in '000) -------

ASSETS

Non-current assets

Property, plant and equipment

6

39,423,537

40,593,165

lntangibles

7,06Z

8,308

Long-term investments

7

90,646

Long-term deposits

124,597

19,359

Long-term advances

75,555

Deferred taxation

1,382,320

1,138,081

41,028,411

41,925,114

Current assets

Stores, spares and loose tools

Stock-In-trade

Trade debts

Loans and advances

Trade deposits & short term prepayments

Other receivables

Other financial assets

8

Tax refundable

Cash and bank balances

68,206,867

50,615,129

TOTALASSETS

109,23S,278

92,540 243

EQUITY ANO LIABILITIES

Authorized share capital

100,000,OOO ordinary shares of Rs.10 each

1,000,000_

1,664,440

1,729,338

25,405,546

Z2,554,326

22,001,839

21,328,610

824,965

1,026,677

449,097

Z60,743

1,239,231

1,325,335

12,322,350

738,218

3,t74,953

1,139,364

1,024,446

512,518

19,Z96,126

20,645,110

889,770

870,381

27,1S7

8,298,754

6,S05,71d

232,344

262,408

1,999

2,370

759,058

825,857

42,359,444

26,694,252

3,201,971

3,104,18Z

1,134,464

1,093,09Q

1y,090

54,221,196 ordinary shares of Rs.10 each

542,211

542,211

Reserves

22,998,998

23,000,677

Unappropriated profits

9,489,Z28

8,966,834

Non-current llabllltles

33,030,437

32,509,722

Long-term financing

Deferred liabilities

Lease liabilities

20,204,717

21,542,648

Current liabilities

Trade and other payables

Contract liabilities

Unclaimed dividend

Interest / mark-up payable

Short-term borrowings

9

Current portion of long-term financing

Current portion of deferred liabilities

Current ponion of lease liabilities

56,000,124

38,487,873

TOTAL EQUITY AND LIABILITIES

109,235,278

92,540,243

CONTINGENCIES AND COMMITMENTS

10

December 31,

December 31,

December 31,

December 31,

2025

2024

2025

2024

Sales - net

50,871,959

52,127,916

25,337,642

26,652,423

Revenue from sale of electricity

1,058,506

1,025,329

310,064

319,952

Directly attributable cost for generating revenue

12

(48,402,900)

(49,535,301)

(Z4,023,890)

(24,866,482)

Gross profit

3,527,565

3,617,944

1,623,816

2,105,893

Other income

1,458,437

425,987

616,991

284,863

4,986,002

4,043,931

2,240,807

2,390,756

Distribution cost

(799,804)

(902,566)

(425,855j

(455,93 6)

Administrative expenses

(594,758)

(520,977)

(320,733j

(255,008)

Other operating expenses

(115,217)

(79,345)

(58,057)

(75,210)

Finance cost

(2,185,183)

(1,890,366)

(1,154,469)

(949,523)

(3,694,962)

(3,393,254)

(1,959,114)

(1,735, 677)

Share of profit from associate - net of tax

249

3,100

139

2,372

Profit before levies and taxatlon

1,291,289

653,777

281,832

657,451

Levies

13

(612,549)

(556,016)

(314,256)

(239,071)

Profit before taxation

678,740

97,761

(32,424)

418,380

Taxation

14

(156,346)

(42,330)

(177,033)

(320,323)

Dsued,

Investment

tubvribed

Sfiar,

E4ergef and bonus

and pWd.up capital

Premium

Reserve shares

55,431

55,431

Other comprehensive income

(5,670)

(5, 670

(5,670)

55,431

49,76T

Balance at December 31, 2024 ( Un-Audited )

542,211

10,920

11,5t2

6,000,000

{4,993)

t6,977,568

31,997,356

Balance at June 30, 2025 (Audited)

Total comprehensive lntome for the perlod ended

10,920

11,512

6,000,000

677

t6,977,568

8,966,834

32,509722

64,899

152,25 1

(2,8S1,220j

(6,957,082

(673,229j

(3,d34,461

(49,250)

(302,556

(188,354)

(149,203

371,532

(514,229

(1,048,776

(z9,504g

2 015

(551,440

)

(757,415

(2,191,597)

(1,799,372

(51,71Z

(41,673

A. CASH FLOWS FROM OPERATING ACTIVITIES

Profit before taxation

678,740

653,777

Adjustments

Depreciation of property, plant and equipment

1,497,229

1,351,624

Depreciation on right of use assets

7,973

Amortization on intangibles

1,246

1,780

Provision for gratuity

115,542

133,689

Provision against expected credit loss Share of profit from Associate

Profit on sale of Investments

20,000

(192,909)

Unrealized (gain) / loss on revaluation of foreign currency loans

(100,439j

28,783

Unrealized loss / (gain) on revaluation of foreign currency deposit accounts - net

2,649

279

(Gain) / loss on revaluation of foreign currency debtors

8,736

(7,718)

Loss on disposal of property, plant and equipment

23,609

3,845

Unwinding of deferred government grant

(31,962)

(37,484)

Unrealized (gain) / loss on revaluation of other financial assets

(860,948)

(103,526)

Dividend income

(86,6S3)

(1,051)

Finance cost

2,164,754

1,906,013

Unrealized loss / (gainj on mutual funds

933

Profit on fixed deposits

(Z1,086)

(1,162)

Profit on treasury bills Amortization of GIDC

(3,430)

(41,424)

Levies

507,055

373,670

Cash generated before working capital changes

3,722,133

4,270,001

Working capital changes

(Increase) / decrease In current assets

Stores, spares and loose tools

Stock in trade

Trade debts

Loans and advances

Trade deposits & short term prepayments

other recelvables

Sales tax refundable

Long term deposits

Increase / (decrease) In current IIabIIItIes

(5,490,715)

(12,252,04 1)

Trade and other payables

1,891,278

Contract liabilities

30,064

36,344

799,931

1,927,622

Cash generated from / (used In) operatlons

(968,651)

(6,054,418)

Income taxes paid

Finance cost paid

Gratuity paid

(2,794,749)

(2,598,460)

Net cash generated from / (used in) operating activities

(3,763,490)

(8,652,878)

B. CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of property, plant and equipment- net of capital work in progress

(463,522)

(1,954,992)

Proceeds from disposal of property, plant and equipment

51,522

32,894

Profit on fixed deposits

3,880

1,162

Dividend received

86,653

1,051

Purchase of short term investment

Proceeds from disposal of shon term investment

(5,511,977)

382;973

t17,0z ?g

49,069

Net cash used in investing activities

(5,450,471)

(18,g99,604)

c.

CASH FLOWS FROM FINANCING ACTIVITIES

Proceeds from long-term financing

Repayment of long-term financing

Payment against lease liabilities

Short-term borrowings

Dividend pald

Long term advance

Net cash (used in) / generated from financing activities

10,699,317

18,920,036

Net (decrease) / Increase in cash and cash equivalents (A+B+C)

1,485,446

(8,632,446)

Cash and cash equivalents at beginning of the period

(8,125,184j

976,237

Effect of exchange rate changes on cash and cash equivalents

2,800)

(5,670)

Cash and cash equivalents at end of the period

6 2 5

(7,661,879)

CASH AND CASH EQUIVALENTS

Cash and bank balances

1,024,447

1,088,576

Short-term running finance

(12,927,104j

(8,768,683)

Term deposits with banks

5,260,119

18,228

558,311

3,116,732

(1,371,133j

(1,502,684

(5,564)

(65,619

11,518,074

17,596,892

(371

(226,043)

758