ILP | Interloop Limited Transmission of Quarterly Financial Statements for the Period Ended March 31, 2026

QUARTERLY REPORT FOR THE 3rd QUARTER ENDED MARCH 31, 2026







FULL FAMILY CLOTHING PARTNER OF CHOICE

OUR MISSION

To be an agent of positive change for stakeholders and the community

by pursuing an ethical and sustainable business.

TABLE OF CONTENTS

Company Information 02

Directors' Review Report 04

ٹروپرہزئاجیکنابحاص/ٹ ی رئاڈ 13

Unconsolidated Condensed Interim Financial Statements

Unconsolidated Condensed Interim Statement of Financial Position 16

Unconsolidated Condensed Interim Statement of Profit or Loss 18

Unconsolidated Condensed Interim Statement of Comprehensive Income 19

Unconsolidated Condensed Interim Statement of Changes in Equity 20

Unconsolidated Condensed Interim Statement of Cash Flows 21

Notes to the Unconsolidated Condensed Interim Financial Statements 23

Consolidated Condensed Interim Financial Statements

Consolidated Condensed Interim Statement of Financial Position 38

Consolidated Condensed Interim Statement of Profit or Loss 40

Consolidated Condensed Interim Statement of Comprehensive Income 41

Consolidated Condensed Interim Statement of Changes in Equity 42

Consolidated Condensed Interim Statement of Cash Flows 43

Notes to the Consolidated Condensed Interim Financial Statements 45

COMPANY INFORMATION

BOARD OF DIRECTORS

Musadaq Zulqarnain

Chairperson / Non-Executive Director

Navid Fazil

Chief Executive Officer / Executive Director

Muhammad Maqsood

Executive Director / Group CFO

Farwa Hasnain

Independent Director

Fatima Asad Khan

Independent Director

Romana Abdullah

Independent Director

Tariq Iqbal Khan

Independent Director

Faryal Sadiq

Executive Director

Jahan Zeb Khan Banth

Non-Executive Director

AUDIT COMMITTEE

Tariq Iqbal Khan

Chairperson

Farwa Hasnain

Member

Romana Abdullah

Member

Jahan Zeb Khan Banth

Member

HUMAN RESOURCE & REMUNERATION COMMITTEE

Fatima Asad Khan

Chairperson

Navid Fazil

Member

Farwa Hasnain

Member

Faryal Sadiq

Member

Jahan Zeb Khan Banth

Member

NOMINATION COMMITTEE

Musadaq Zulqarnain

Chairperson

Navid Fazil

Member

Muhammad Maqsood

Member

RISK MANAGEMENT COMMITTEE

Tariq Iqbal Khan

Chairperson

Muhammad Maqsood

Member

Fatima Asad Khan

Member

Romana Abdullah

Member

ENVIRONMENTAL, SOCIAL & GOVERNANCE COMMITTEE

Navid Fazil

Chairperson

Farwa Hasnain

Member

Faryal Sadiq

Member

CHIEF FINANCIAL OFFICER

Muhammad Maqsood

COMPANY SECRETARY

Rana Ali Raza

HEAD OF INTERNAL AUDIT

Jamshaid Iqbal

CHIEF INFORMATION OFFICER

Muhammad Yaqub Ahsan Bhatti

LEGAL ADVISOR

Haidermota & Co.

AUDITORS

Kreston Hyder Bhimji & Co. Chartered Accountants

SHARE REGISTRAR / TRANSFER AGENT

CDC Share Registrar Services Limited

KARACHI OFFICE:

Share Registrar Department

CDC House, 99-B, Block B, S.M.C.H.S, Main Shahra-e-Faisal, Karachi - 74400

Tel: (92-21) 111-111-500

LAHORE OFFICE:

Mezzanine Floor,

South Tower, LSE Plaza, 19-Khayaban-e-Aiwan-e-Iqbal, Lahore.

Tel: (92-42) - 36362061-66

BANKERS

Allied Bank Limited Bank Alfalah Limited Faysal Bank Limited Habib Bank Limited

Habib Metropolitan Bank Limited MCB Bank Limited

MCB Islamic Bank Limited Meezan Bank Limited National Bank of Pakistan

Standard Chartered Bank Pakistan Limited The Bank of Punjab

United Bank Limited

E- COMMUNICATION

Website: https://www.interloop-pk.com

LinkedIn: Interloop Limited Twitter: @InterloopLtd Instagram: interlooplimited YouTube: Interloop Limited

REGISTERED OFFICE

Interloop Limited

15-A, Peoples Colony No. 1, Faisalabad, Pakistan Phone: (92-41) 4360400

Fax: (92-41) 2428704

Email: externalaffairs@interloop.com.pk Website: https://www.interloop-pk.com

PLANT LOCATIONS

Hosigry Dlant 1 - Corporatg Offficg 1 KM Khurrianwala-Jaranwala Road, Khurrianwala,

Faisalabad, Pakistan.

Hosiery Plant 2 & 4

7 KM Khurrianwala-Jaranwala Road, Khurrianwala,

Faisalabad, Pakistan.

Hosiery Plant 3 & Denim Plant

8 KM, Manga-Raiwind Road, Distt. Kasur, Lahore, Pakistan.

Apparel Plant 1

117 / J.B near Paharang Nala, Millat Road, Dhanola

Faisalabad, Pakistan.

Hosiery Plant 5 & 6

Apparel Plant 2

6 KM, By Pass Road, Khurrianwala, Faisalabad, Pakistan.

DIRECTORS' REVIEW REPORT

The Board of Directors of Interloop Limited (Interloop or the Company) is pleased to present the Company's unaudited financial results for the nine months ended March 31, 2026.

ECONOMIC AND INDUSTRY REVIEW

Overall economic activity remained subdued amid a challenging macroeconomic backdrop. Recent outbreak of war in Middle East between Iran & USA has resulted in hostile economic and political environment, globally. Fuel prices, along with freight and insurance costs, have risen sharply, exerting pressure on supply chains and fueling global inflation. As a net importer of petroleum products, Pakistan has passed these higher costs on to domestic consumers, resulting in a cost push inflation dynamic. Headline inflation averaged 5.7% during March FY'26 (YoY) and increased to 7.3% in March 2026. In response, the State Bank of Pakistan raised the policy rate by 100BPS to 11.50% in its recent monetary policy review, signaling a shift toward tighter monetary conditions.

External accounts remained under pressure during 9MFY'26 amid a widening trade imbalance. The trade deficit increased by 22.7% YOY to USD 27.8 billion, from USD

22.7 billion. Imports rose by 6.6% on YOY to USD 50.5 billion while exports declined by 8% YOY to USD 22.7 billion. Workers' remittances provided partial support, rising by 8.2% YOY to USD 30.3 billion from USD 28 billion. Despite these inflows, the current account recorded a marginal surplus of USD 8 million in current nine months period, compared to a surplus of USD 1.7 billion YOY, indicating weakening in external buffers. Foreign exchange reserves increased to USD 21.8 billion by March 2026, compared to USD 19.3 billion at June 2025, supporting relative exchange rate stability.

Textile and Apparel exports remained subdued during 9MFY'26, declining marginally by 0.5% YOY to USD 13.5 billion, compared to USD 13.6 billion. Performance across key segments remained mixed, with knitwear declining to USD 3.7 billion YOY from USD 3.8 billion YOY, while bedwear remained stable at USD 2.4 billion. Readymade garments recorded growth of 3.8% YOY, increasing to USD 3.2 billion from USD 3.1 billion. Overall, the sector continued to face headwinds from weak global demand, pricing pressures, and elevated input costs.

UNCONSOLIDATED FINANCIAL REVIEW

During 9MFY'26, the Company reported revenue growth of 1.5% YOY, with net sales rising to PKR 127,291 million from PKR 125,408 million in the corresponding period last year. Consequently, gross profit increased to PKR 30,605 million, compared to PKR 24,593 million in the same period last year, while the gross profit margin improved to 24% from 19.6%. This improvement was primarily driven by a favorable sales mix, improved cost management with increased focus on key drivers, and better absorption of fixed costs with overall increase in business volumes.

Improved gross profitability translated into stronger operating performance during the period, with profit from operations increasing to PKR 20,165 million from PKR 12,055 million in 9MFY'25. Effective cost control and operational efficiencies supported earnings growth, resulting in profit after taxation of PKR 9,342 million, compared to PKR 2,710 million in the corresponding period last year, while the net profit margin expanded to 7.3% from 2.2% in 9MFY'25. The improved performance reflects the Company's continued focus on disciplined cost management, operational efficiencies, and enhanced capacity utilization across business segments. Earnings per share for the period increased to PKR 6.7 from PKR 1.9 in the same period last year.

A summary of the un-consolidated financial results for the nine months ended March 31, 2026, as compared to March 31, 2025, is presented below:

150,000

120,000

127,291 125,408

PKR in Million

90,000

60,000

30,000

0

Sales

2,710

9,342

20,165 12,055

30,605 24,593

Gross profit Profit from operations Net Profit

Nine Months ended March 31, 2026 Nine Months ended March 31, 2025

CONSOLIDATED FINANCIAL REVIEW

During 9MFY'26, the Group reported consolidated net sales of PKR 131,406 million, reflecting a marginal increase of 0.7% YOY compared to PKR 130,541 million in the corresponding period last year. The Group's profitability improved significantly during the period, with gross profit increasing by 20.7% YOY to PKR 31,242 million from PKR 25,894 million in the same period last year. Profit attributable to Interloop Shareholders rose to PKR 8,993 million, compared to PKR 2,913 million in the corresponding period last year, reflecting a substantial increase of 208.7% YOY. Consequently, earnings per share improved significantly and showed visible improvement.

The Group recorded a marginal decline in profitability and earnings per share compared to its unconsolidated results, primarily due to weaker performance of its subsidiary. This was largely driven by disruptions in global supply chains stemming from ongoing tariff tensions between the United States and China, as well as geopolitical instability related to the United States - Iran conflict, both of which have increased input costs and constrained operational efficiency.

A summary of the consolidated financial results for the nine months ended March 31, 2026, as compared to March 31, 2025, is presented below:

150000

120000

131,406 130,541

PKR in Million

3,028

8,797

19,650 12,426

31,242 25,894

90000

60000

30000

0

Sales

Gross profit Profit from operations Net Profit

Nine Months ended March 31, 2026 Nine Months ended March 31, 2025

FUTURE OUTLOOK

The outlook for the coming quarter remains uncertain, shaped by a gradual domestic recovery alongside persistent global headwinds. Pakistan's economy is expected to remain under pressure, with elevated inflation likely to constrain the scope for monetary easing. Globally, volatility is expected to persist amid geopolitical tensions and fluctuating energy and commodity prices, keeping demand conditions subdued while buyers remain cautious and price-sensitive. Heightened regional tensions could have far-reaching economic and political implications, potentially prolonging inflationary pressures and weighing on consumer spending in key export markets, thereby delaying a return to pre-disruption conditions.

The Company remains cautiously optimistic; while demand may remain soft, Pakistan's position in value-added textiles may offer some resilience. However, elevated input costs and limited ability to pass on prices are likely to keep margins under pressure, and Management remains focused on operational efficiency, cost discipline, and sustaining long-term value creation for stakeholders. Expansion in sales mix and product offerings and core focus on key cost drivers are the primary management tool to gauge and respond to changing customer demand.

Interloop continues to advance its sustainability and social impact agenda. The Company achieved the ZDHC Supplier to Zero Progressive Level for its apparel facility and was inducted into Nike's Supplier Sustainability Council, while commissioning a 3.5 MW solar plant to expand renewable energy use. It also contributed to industry engagement through the Satiana Industrial Association forum.

On the social front, Interloop established new primary schools, expanded need-based scholarships, supported healthcare through equipment provision to Hilal-e-Ahmar Maternity Hospital Faisalabad, and partnered with Allah Walay Trust and Tahira Animal Welfare Foundation for education, nutrition, and animal welfare initiatives.

ACKNOWLEDGEMENT

The Board extends its sincere appreciation to the Company's valued shareholders, customers, financial institutions, and regulators for their continued trust and support. The Board also expresses gratitude to the dedication and hard work of the Company's management and employees. It is confident that this spirit of commitment and collaboration will continue to drive the Company forward in the years to come.

For and on behalf of the Board of Directors

Navid Fazil Jahan Zeb Khan Banth

(Chief Executive Officer) (Director)

Faisalabad April 29, 2026

2026• !29 : v

150000

120000

131,406 130,541

PKR in Million

3,028

8,797

19,650 12,426

31,242 25,894

90000

60000

30000

0

Sales

Gross profit Profit from operations Net Profit

Nine Months ended March 31, 2026 Nine Months ended March 31, 2025

150,000

120,000

127,291 125,408

PKR in Million

90,000

60,000

30,000

0

Sales

2,710

9,342

20,165 12,055

30,605 24,593

Gross profit Profit from operations Net Profit

Nine Months ended March 31, 2026 Nine Months ended March 31, 2025

UNCONSOLIDATED CONDENSED INTERIM FINANCIAL STATEMENTS

For The Quarter and Nine Months Ended March 31, 2026

UNCONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION

As at March 31, 2026

The annexed notes form an integral part of these unconsolidated condensed interim financial statements.

UNCONSOLIDATED CONDENSED INTERIM STATEMENT OF PROFIT OR LOSS

For The Quarter and Nine Months Ended March 31, 2026

Quarter Ended Nine Months Ended

The annexed notes form an integral part of these unconsolidated condensed interim financial statements.

UNCONSOLIDATED CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME

For The Quarter and Nine Months Ended March 31, 2026

Quarter Ended Nine Months Ended

(Rupees in '000) (Rupees in '000)

Droffit for thg pgriod 3,073,766 1,337,181 9,342,176 2,709,798

Other comprehensive income:

Items that will not be reclassified

subsequently to profit or loss: - - - -

Items that may be reclassified

subsequently to profit or loss: - - - -

Total comprehensive income

for the period 3,073,766 1,337,181 9,342,176 2,709,798

The annexed notes form an integral part of these unconsolidated condensed interim financial statements.

UNCONSOLIDATED CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY

For The Nine Months Ended March 31, 2026

Capital Revenue

Reserve Reserve

Share Share Unappropriated Total Capital Drgmium Droffit

(Rupees in '000)

The annexed notes form an integral part of these unconsolidated condensed interim financial statements.

UNCONSOLIDATED CONDENSED INTERIM STATEMENT OF CASH FLOWS

For The Nine Months Ended March 31, 2026

Un audited Un audited

March 31, March 31,

2026 2025

(Rupees in '000) (Rupees in '000)

The annexed notes form an integral part of these unconsolidated condensed interim financial statements.

NOTES TO THE UNCONSOLIDATED CONDENSED INTERIM FINANCIAL STATEMENTS

For The Quarter and Nine Months Ended March 31, 2026

1. LEGAL STATUS AND OPERATIONS

   Interloop Limited (the Company) was incorporated in Pakistan on April 25, 1992 and publicly listed on Pakistan Stock Exchange on April 5, 2019. The registered office of the Company is situated at 15-A, Peoples Colony No. 1, Faisalabad, Pakistan. The manufacturing facilities are located at 1-km, 6-km, 7-km Jaranwala Road, Khurrianwala, Faisalabad and 8-km Manga Mandi, Raiwand Road, Lahore. The Company is a vertically integrated multi-category Full Family Clothing, manufacturing Hosiery, Denim, Knitted Apparel and Seamless Active wear, for top international brands and retailers, besides producing yarns for a range of textile customers. The Company's commitment to environmental, social responsibility & governance (ESG) is deeply rooted in its mission and has gained it global recognition as a pioneer in responsible manufacturing. The Company's diverse & engaged workforce and operational excellence has established it as a Partner of Choice for its customers.

2. BASIS OF PREPARATION

   These unconsolidated condensed interim financial statements have been prepared in accordance with the accounting and reporting standards as applicable in Pakistan for interim financial reporting. The accounting and reporting standards as applicable in Pakistan for interim financial reporting comprise of:

   1. International Accounting Standard ('IAS') 34, 'Interim Financial Reporting', issued by International Accounting Standards Board ('IASB') as notified under the Companies Act, 2017, and

   2. Provisions of and directives issued under the Companies Act, 2017.

      Where provisions of and directives issued under the Companies Act, 2017 differ with the requirements of IAS 34, the provisions of and directives issued under the Companies Act, 2017 have been followed.

      These unconsolidated condensed interim financial statements do not include all the information as required in annual financial statements prepared in accordance with approved accounting standards as applicable in Pakistan, and should therefore be read in conjunction with the financial statements for the year ended June 30, 2025.

3. CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS

   The preparation of unconsolidated condensed interim financial statements requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets and liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that

   are believed to be reasonable under the circumstances, the results of which form the basis of making the judgments about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates.

   In preparing these unconsolidated condensed interim financial statements, the significant judgments made by the management in applying accounting policies and the key sources of estimates were the same as those applied to the annual financial statements of the Company for the year ended June 30, 2025.

4. MATERIAL ACCOUNTING POLICY INFORMATION

The material accounting policies and the methods of computation adopted in the preparation of these unconsolidated condensed interim financial statements are the same as those applied in the preparation of annual financial statements of the Company for the year ended June 30, 2025.

5.2.1 Capital stores include factory tools and equipments, office equipments, electric installations and furniture and fixtures that are held in store for future use and capitalization.

Un audited Audited

March 31, June 30,

2026 2025

Note (Rupees in '000) (Rupees in '000)

1. LONG TERM INVESTMENT

   Unquoted equity - at cost Subsidiary company

   Top Circle Hosiery Mills Co., Inc. 6.1 1,727,763 1,727,763

   1. This represents investment in 640 fully paid ordinary shares of $ 1 each of Top Circle Hosiery Mills Co., Inc., which is incorporated under the laws of the United States of America. This investment represents 64% of issued subscribed and paid up capital of Top Circle Hosiery Mills Co., Inc.

7.1 Management consider that these debts are good and will be recovered accordingly.

8. AUTHORIZED SHARE CAPITAL

[Number of shares in '000] (Rupees in '000)

5,000,000 5,000,000 Ordinary shares of Rs. 10 each 50,000,000 50,000,000

Un audited Audited

March 31, June 30,

2026 2025

(Rupees in '000) (Rupees in '000)

1. CONTINGENCIES AND COMMITMENTS

   1. Contingencies

      1. The Punjab Revenue Authority (PRA) raised a demand of Rs. 60.720 million against the Company for the alleged default in withholding provincial sales tax on various transport services obtained during the period March 01, 2015 to May 31, 2016. The demand, comprising principal tax, default surcharge, and penalty, was raised under the provisions of the Punjab Sales Tax on Services Act, 2012 through Order No. ENF-Unit-1/32/2018 dated March 15, 2018. Aggrieved by the order, the Company filed an appeal before the Commissioner (Appeals), PRA, who through Appellate Order No. 175/2018 partially allowed the appeal by deleting amount of Rs. 36.753 million, while upholding a balance demand of Rs. 23.967 million. The Company further contested the matter before the Honourable Appellate Tribunal PRA, which, through Order No. 85/2018 dated February 21, 2019, set aside the earlier decision and remanded the case back to the assessing officer for fresh examination.

         In the second round of litigation, the Commissioner PRA, through Orderin-Original No. 16/2019 dated July 16, 2019, revised the demand to Rs. 13.195 million. The Company once again appealed before the Honourable Appellate Tribunal, which through Order-in-Appeal No. 99/2019 dated October 22, 2019, again remanded the matter back to the Additional Commissioner Enforcement - I for denovo consideration. Meanwhile, the department initiated coercive recovery measures and forcibly recovered Rs. 15.317 million by attaching the Company's bank account. In response, the Company filed a writ petition before the Honourable Lahore High Court, Lahore, which directed the concerned Commissioner PRA to review the matter and either refund the amount recovered or appropriately adjust it against any lawful tax liability.

         However, in compliance with the aforementioned Order dated October 22, 2019 of the Honourable Appellate Tribunal, a third round of litigation was initiated, resulting in the creation of an alleged tax demand of Rs. 45.248 million. After adjusting the previously recovered amount of Rs. 15.317 million, a net demand of Rs. 29.931 million was raised through Order-in-Original No. 109/2020 dated June 30, 2020. The Company filed an appeal before the Commissioner (Appeals), PRA, who, through Appeal No. 203/2020 dated November 28, 2023, upheld the order of the assessing authority in its entirety. Consequently, the Company preferred a further appeal before the Honourable Appellate Tribunal PRA. Subsequently, the Honourable Appellate Tribunal PRA has remanded the matter back to the Additional Commissioner, PRA for fresh adjudication, where the case is currently pending.

         The Company has not made any provision against the above demand as the management is confident that the ultimate outcome of the appeal would be in favor of the Company, inter alia on the basis of the advice of the tax consultant and relevant law and facts.

      2. Bank guarantees issued by various banks on behalf of the company in favour of:

         	Un audited	Audited
         	March 31,	June 30,
         	2026	2025
         	(Rupees in '000)	(Rupees in '000)
         Sui Northern Gas Pipelines limited against
         supply of gas.	1,731,380	1,731,380
         The Director, Excise and Taxation, Karachi
         against imposition of infrastructure cess		1,712,353	1,462,353
         Faisalabad Electric Supply Company (FESCO)
         against supply of electricity		154,425	154,425
         Lahore Electric Supply Company (LESCO)
         against supply of electricity		7,370	7,370
         Punjab Revenue Authority		11,533	11,533
         Total Parco Pakistan Limited		6,000	6,000
         		3,623,061	3,373,061
         11.1.3 Post dated cheques issued in favour of custom
         authorities for release of imported goods		6,843,499	7,878,158
         11.2 Commitments
         Under letters of credit for:
         Raw material		5,047,302	2,972,579
         Capital expenditure		817,439	622,930
         Stores and spares		65,663	207,293
         		5,930,404	3,802,802

         Quarter Ended Nine Months Ended

         Un audited	Un audited		Un audited	Un audited
         March 31,	March 31,		March 31,	March 31,
         2026	2025		2026	2025

         (Rupees in '000) (Rupees in '000)

2. COST OF SALES

   Raw material consumed 19,135,065 19,347,584 56,649,116 59,865,648

   Stores and spares consumed 1,010,957 934,423 2,872,153 2,876,532 Knitting, processing and

   packing charges 1,049,081 1,307,127 2,439,949 4,715,472

   Salaries, wages and benefits 8,753,788 7,786,715 25,178,404 22,359,811

   Staff retirement gratuity 867,167 808,274 2,601,526 2,381,188

   Fuel and power 2,195,999 2,198,982 7,416,710 7,336,008

   Repairs and maintenance 381,834 253,714 777,851 666,801

   Insurance 54,634 53,966 158,866 161,635

   Depreciation on operating

   fixed assets 1,780,040 1,501,405 5,037,830 4,231,686

   Amortization of intangible assets 86 106 256 319

   Depreciation on right of use assets 23,167 26,340 72,715 75,839

   Rent, rate and taxes 7,690 11,448 37,274 32,031

   Other manufacturing costs 116,984 148,388 329,681 307,868

   35,376,492 34,378,472 103,572,331 105,010,838

   4,466,813

   (5,569,887)

Opening work in process Closing work in process

(1,823,462) (991,330) (2,620,498) (1,103,074)

Cost of goods manufactured 33,553,030 33,387,142 100,951,833 103,907,764

Opening finished goods Closing finished goods

(3,667,607) (258,943) (4,266,273) (3,093,045)

29,885,423 33,128,199 96,685,560 100,814,719

1. TRANSACTIONS WITH RELATED PARTIES

   Related parties include subsidiaries, associated companies and undertakings, entities under common directorship, directors, major shareholders, key management personnel, employees benefit trust and post employment benefit plans. The Company in the normal course of business carries out transactions with various related parties. Detail of transactions with related parties are as follows:

   Quarter ended Nine months ended

   Un audited Un audited Un audited Un audited March 31, March 31, March 31, March 31,

   Name	Nature of transaction	2026	2025	2026	2025
   (Rupees in '000) (Rupees in '000) Interloop Holdings (Pvt)
   Limited - Associate Services received		108,697	145,978	321,355	436,763
   Gratuity transferred		-	-	2,607	-
   Interloop Welfare Trust - Trustee Donation paid		21,470	23,300	21,470	43,300
   Tgxlan Cgntgr (Dvt) Limited - Associate Sale of yarn		525,524	399,647	1,218,775	1,508,097
   Sale of packing material		20,042	18,209	57,311	41,172
   Services received		264,735	127,039	477,762	127,039
   Purchase of asset		-	-	-	13,908
   Interloop Europe - Associate Sale of socks		-	70,073	105,147	355,057
   Layallpur Literary Council - Trustee Donation paid		-	1,500	-	4,500

   Momentum Logistics (Private) Limited -

   Associate Services received 395,136 313,368 1,157,690 1,106,866

   PrintKraft (Private)

   Limited - Associate Purchase of packing

   material 54,124			177,420	213,770	504,685
   Octans Digital (Private)
   Limited - Associate	Services received	98,687	18,395	109,841	38,531
   	Purchase of asset	-	-	4,900	-
   Interloop Employees
   Provident Fund -
   Trustee	Contribution to
   	the fund	38,611	33,729	110,851	101,276
   Socks & Socks (Drivatg)
   Limited - Associate	(Purchase) / Sale
   	of goods - net	(2,391)	8,729	(11,546)	195,981
   	Services received	-	45,012	64,020	136,910
   ILNA Inc USA -
   Associate	Services received	297,877	345,594	962,325	1,126,047

   Quarter ended Nine months ended

   Un audited Un audited Un audited Un audited March 31, March 31, March 31, March 31,

   Name Nature of transaction 2026 2025 2026 2025

   (Rupees in '000) (Rupees in '000)

   Zhejiang Top Circle

   Tgxtilgs Co., Ltd -
   Subsidiary Services received		61,145	464,702	634,798	2,206,148
   Abacus Consulting Technology (Pvt) Limited - Associate Services received		-	1,037	-	4,313
   IRC Dairy Products (Private) Limited -
   Associate Purchase of goods		10,958	-	10,958	-
   Pinghu Top Circle Knitting Co., Ltd - Subsidiary Services received		-	-	94	-
   Key management
   personnel & other
   related parties	Sale of asset	1,587	8,650	19,890	9,758
   	Rent expenses	-	470	439	1,412
   	Repayment of housing
   finance loan		-	-	-	1,154
   Markup on housing
   finance loan		-	-	-	52
   Dividend paid		2,073,204	-	3,109,806	2,955,774
   Remuneration and
   other benefits		1,714,224	1,783,639	5,257,850	5,356,354
   Directorship fee		5,950	4,361	20,300	16,775

   Un audited Audited

   March 31, June 30,

   2026 2025

   (Rupees in '000) (Rupees in '000)

2. SHARIAH DISCLOSURES UNDER CLAUSE VII OF PART I OF SCHEDULE IV OF THE COMPANIES ACT, 2017

   Statement of Financial Position-Liability Side:

   Financing (long-term, short-term, or lease ffinancinb) obtaingd as pgr Islamic modg

   Long term financing	15,949,863	18,138,353
   Short term borrowings	18,364,998	14,805,000
   Intgrgst or mark-up accrugd on any conventional loan or advance	451,162	314,917

   Statement of Financial Position-Asset Side:

   Long-term and short-term Shariah compliant Investments

   Long term investment 1,727,763 1,727,763

   Shariah-compliant bank dgposits, bank balancgs, and TDRs

   Bank balances	89,989	26,894
   Statgmgnt of Droffit or Loss:
   Revenue earned from a Shariah-compliant business segment	127,290,908	173,381,533

   Break-up of late payments or

   liquidated damages - -

   Gain or loss or dividend earned

   on Shariah compliant investments or share of profit from Shariah-

   bank deposits, bank balances, or TDRs	-	-
   Exchange gain earned from actual currency	20,359	3,698
   Exchange gains earned using conventional derivative financial instruments	2,263,536	288,794
   Profit paid on Islamic mode of financing	1,962,288	3,156,998
   Total Interest earned on any conventional loan or advance	-	-

   compliant associates - -Profit earned from Shariah-compliant

   Un audited Audited

   March 31, June 30,

   2026 2025

   (Rupees in '000) (Rupees in '000)

   Sourcg and dgtailgd brgakup of othgr incomg, includinb brgakup of othgr or miscellaneous portions of other income into Shariah-compliant and non-compliant income

   Shariah compliant income:
   Exchange gain - net	20,359	3,698
   Scrap sales	175	268
   Non - shariah compliant income:
   Dividend income	-	22,927
   Realized gain on derivative financial instruments	1,557,797	288,794
   Unrealized gain on derivative financial
   instruments	705,739	-
   Profit on term finance certificates (TFCs)	47,202	84,058
   Unrealized gain on mutual funds	12,510	-
   Realized gain on mutual funds	63,041	-
   Rglationship with Shariah-compliant	ffinancial institutions,	includinb

   banks, takaful opgrators and thgir windows

   Name of institutions Relationship with institutions

   MCB Islamic Bank Bank balance, long term financing and short term borrowing

   Meezan Bank Limited Bank balance, long term financing and short term borrowing

   Habib Bank Limited (Islamic Banking) Bank balance, long term financing and short term borrowing

   Faysal Bank Limited Bank balance, long term financing and short term borrowing

   Bank Alfalah Limited (Islamic) Bank balance and short term borrowing Bank of Punjab (Taqwa Islamic Banking) Bank balance and short term borrowing United Bank Limited - Ameen Bank balance and short term borrowing Allied Bank Limited (Islamic Banking) Bank balance

   Standard Chartered Bank Pakistan Limited Short term borrowing

3. FINANCIAL RISK MANAGEMENT

   1. Financial risk factors

      The Company's activities expose it to a variety of financial risks: market risk (including currency risk, fair value interest rate risk, cash flow interest rate risk and price risk), credit risk and liquidity risk.

      The Company finances its operations through equity, borrowings and management of working capital with a view to maintain an appropriate mix between various sources of finance to minimize risk. The Company follows an effective cash management and planning policy and maintains flexibility in funding by keeping committed credit lines available. Market risks are managed by the Company through the adoption of appropriate policies to cover currency risks and interest rate risks.

      The Company has managed its currency risks by forward currency contracts.

      There have been no changes in the risk management policies during the period since June 30, 2025 except those specifically mentioned. Consequently these unconsolidated condensed interim financial statements do not include all the financial risk management information and disclosures required in the annual financial statements.

   2. Fair valug mgasurgmgnts of ffinancial instrumgnts

      Fair value is defined as the price that would be received to sell an asset or paid to settle a liability in an orderly transaction between market participants at the measurement date. To provide an indication about the reliability of the inputs used in determining fair value, the Company classifies its financial instruments into the three levels prescribed under the IFRSs.

      Level 1: The fair value of financial instruments traded in active markets (such as publicly traded equity securities) is based on quoted (unadjusted) market prices at the end of the reporting period. The quoted market price used for financial assets held by the Company is the current bid price. These instruments are included in Level 1.

      Level 2: The fair value of financial instruments that are not traded in an active market (for example over-the counter derivatives) is determined using valuation techniques which maximize the use of observable market data and rely as little as possible on entity specific estimates. If all significant inputs required to determine fair value of an instrument are observable, the instrument is included in Level 2.

      Level 3: If one or more of the significant inputs is not based on observable market data, the instrument is included in level 3. This is the case for unlisted equity instruments.

      The following table presents the Company's significant financial assets and liabilities measured and recognized at fair value at March 31, 2026 and June 30, 2025 on a recurring basis:

      Un audited March 31, 2026

      Level 1 Level 2 Level 3 Total

      	Rupees in '000
      Financial assets
      Trading derivatives	- 718,795	- 718,795
      Total ffinancial assgts	- 718,795	- 718,795
      Total ffinancial liabilitigs	- -	- -

      Audited June 30, 2025

      Level 1 Level 2 Level 3 Total

      Rupees in '000

      Total ffinancial assgts	- -	- -
      Financial liabilities
      Trading derivatives	- 13,056	- 13,056
      Total ffinancial liabilitigs	- 13,056	- 13,056

      During the period, there were no significant changes in the business or economic circumstances that affect the fair value of the Company's financial assets and financial liabilities. Furthermore, there were no reclassifications of financial assets.

4. GENERAL

   1. Corrgspondinb ffiburgs

      In order to comply with the requirements of IAS 34, the unconsolidated condensed interim statement of financial position has been compared with the balances of annual audited financial statements of immediately preceding financial year, whereas, the unconsolidated condensed interim statement of profit or loss, unconsolidated condensed interim statement of comprehensive income, unconsolidated condensed interim statement of changes in equity and unconsolidated condensed interim statement of cash flows have been compared with the balances of comparable periods of immediately preceding financial year.

   2. Rounding

      Figures have been rounded off to the nearest thousand.

5. DATE OF AUTHORIZATION FOR ISSUE

These unconsolidated condensed interim financial statements were authorized for issue on April 29, 2026 by the Board of Directors of the Company.

Chief Executive Officer Director Chief Financial Officer

CONSOLIDATED CONDENSED INTERIM FINANCIAL STATEMENTS

For The Quarter and Nine Months Ended March 31, 2026

CONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION

As at March 31, 2026

TOTAL ASSETS 183,908,198 180,827,574