Au›‹anaaan
Sugo r Mills Limited
The General Munogrr
P kist;n 1i‹›rk f.xchangr Lunjird ñt‹›cfi I mil, njzc Building
SUBJECT: FINANCIAL RESULTS FOR NINE MONTHS ENDED JUNE.3_0, 2026
f)ear Sir.
fi e havr to inform von that die Bozrd of Dirertors of our Company tn their meenng held on U'cdncsdav. Juls 29, 202f› at 11.30 a m at 125-B, Quad-r Azam Industrial Estatr, Cot Lakhpat, 1.ahorc, has rrcommrnded the fohoiving
(i) | CASH DIVIDEND | NIL |
ti J | RONTJS SHARES | NIL |
(•.•} | RI€iHT SHARES | NIL |
(ix) | ANY OTHER ENTITLEMENT/ CORPORATE ACTION | NIL |
(v) | ANY OTHER PRICE SENSITIYE INFORMATION | NIL |
The uoautlited Condensed Interim Ftnancial Results as approved by the Board of Directors along with
!r"t«tement of Cirimprelicnsive Income, Statement of Ftnancial Position, Statement of Changes in Equity and
.Statement of Cash Flows of the Company are attached herewith
The quarterlv un-audited condensed interim financial statements of the Company for thc Nine months ended
Juen 30. 202fi, xvtll be transmitted through PU€iARS separately, within the sperificd timr
Thanlung you, Yours faithfully,
For Jauharabad Sugac Mills Limited
125-B. Gcrte No. 4,
Quoid-e-Aznm Indusstol Edie,
KOt LOkhput, Lohore
Tel : +92.42.3621.3491 Fox : +92 42 8521 3490
JAUHARABAD SUGAR MILLS LIMITED
W e b : w w w . j g m 1 . c o m . p k
fouhornbod District Khushob P‹zkistan.
Tel ' + 92 454 720 063-66
Fox : +92 454 720 880
CamScanner
Jauharabad Sugar Mills Limited
Condensed Interim Statement of Financial Position (Un-audited)
As at June 30, 2026
Un-audited June 30 | Audited Sep 30 | ||
2026 | 2025 | ||
Notes | (Rupees in thousands) | ||
Assets | |||
Non-current assets | |||
Property, plant and equipment | 5 | 11,424,463 | 11,483,849 |
Intangible assets | 18 | 23 | |
Long term deposits | 5,257 | 5,257 | |
11,429,737 | 11,489,129 | ||
Current assets | |||
Stores, spare parts and loose tools | 261,456 | 184,254 | |
Stock-in-trade | 5,378,160 | 1,153,078 | |
Loans and advances | 603,180 | 385,358 | |
Trade debts - unsecured considered good | 907,449 | 1,237,404 | |
Trade deposits and short term prepayments | 264,764 | 166,543 | |
Other receivables | 19,691 | 19,691 | |
Tax refunds due from the government | 397,772 | 235,573 | |
Short term investments | 87,858 | 87,863 | |
Cash and bank balances | 1,651,021 | 396,938 | |
9,571,350 | 3,866,702 | ||
Total Assets | 21,001,087 | 15,355,831 | |
Lahore:
July 29, 2026
Chief Executive Director Chief Financial Officer
JSML 3rd Quarter 2026
Jauharabad Sugar Mills Limited
Condensed Interim Statement of Financial Position (Un-audited)
As at June 30, 2026
Un-audited June 30 | Audited Sep 30 | ||
2026 | 2025 | ||
Notes | (Rupees in thousands) | ||
Share capital and reserves | |||
Authorized share capital | 700,000 | ||
Share capital | 341,285 | ||
Capital reserves: | |||
Share premium | 372,403 | ||
Revenue reserves: | |||
Accumulated profits | 1,447,720 | ||
Loan from sponsors | 1,345,635 | ||
Revaluation surplus on property, | |||
plant and equipment - net of tax | 6 | 7,161,613 | |
Total Equity | 10,668,656 | ||
Non-current liabilities | |||
Liability against assets subject to finance lease | 82,500 | ||
Deferred liabilities | 930,529 | ||
1,013,029 | |||
Current liabilities | |||
Trade and other payables | 541,249 | ||
Unclaimed dividend | 1,784 | ||
Current portion of: | |||
- Liability against assets subject to finance lease | 22,000 | ||
Accrued mark-up | 98,681 | ||
Short term borrowings - secured | 7 | 2,843,204 | |
Provision for taxation | 167,228 | ||
3,674,146 | |||
Contingencies and commitments | 8 | ||
15,355,831 | |||
700,000 |
341,285 372,403 1,597,804 1,216,968 7,084,791 |
10,613,251 |
89,607 965,429 |
1,055,036 |
651,008 1,783 22,778 75,045 8,322,767 259,419 |
9,332,800 |
21,001,088 |
Lahore:
July 29, 2026
Chief Executive Director Chief Financial Officer
JSML 3rd Quarter 2026 |
Jauharabad Sugar Mills Limited
Condensed Interim Statement of Comprehensive Income (Un-audited)
For the Nine Month Period Ended June 30, 2026
Nine Month Period Ended Three Month Period Ended
June 30
2026
June 30
2025
June 30
2026
June 30
2025
Note (Rupees in thousands)
Sales - net 9
Cost of sales Gross profit
Operating expenses: Administrative expenses Distribution cost
Operating profit
Finance cost Other income
Profit before taxation and levy Levy
Profit before taxation Taxation 10
Profit after taxation
Earnings per share (Rupees) Basic & diluted
8,293,214
7,375,314 (6,441,421) |
933,893 |
(215,952) (13,053) |
(229,005) 704,889 |
(505,205) 670 |
200,353 (92,191) |
108,162 (34,899) |
73,262 |
2.15 |
(7,205,229)
1,087,985
(197,088)
(32,403)
(229,491)
858,494
(514,858)
6,690
350,326
(48,795)
301,531
(111,590)
189,940
5.57
2,633,482
2,090,798 (1,958,685) |
132,113 |
(37,290) (2,952) |
(40,242) 91,872 |
(207,004) 13,902 |
(101,231) (92,191) |
(193,422) 195,513 |
2,090 |
0.06 |
(2,231,883)
401,599
(55,063)
(487)
(55,550)
346,049
(219,005)
3,637
130,681
(2,256)
128,425
(58,519)
69,906
2.05
Lahore:
July 29, 2026
Chief Executive Director Chief Financial Officer
| JSML 3rd Quarter 2026
Jauharabad Sugar Mills Limited
Condensed Interim Statement of Other Comprehensive Income (Un-audited)
For the Nine Month Period Ended June 30, 2026
Nine Month Period Ended Three Month Period Ended
June 30
2026
June 30
2025
June 30
2026
June 30
2025
(Rupees in thousands)
Profit after taxation | 73,262 | 189,940 | 2,090 | 69,906 |
Other comprehensive income for the period | - | - | - | - |
Total comprehensive income for the period | ||||
73,262 | 189,940 | 2,090 | 69,906 |
Lahore:
July 29, 2026
Chief Executive Director
Chief Financial Officer
JSML 3rd Quarter 2026
Jauharabad Sugar Mills Limited
Condensed Interim Statement of Cash Flows (Un-audited)
For the Nine Month Period Ended June 30, 2026
Nine month period ended June
June 30
2026
June 30
2025
Cash flow from operating activities
Profit before taxation and levy Adjustments for:
Depreciation Amortization
Gain on disposal of property, plant and equipment Provision for WPPF
Finance cost
Profit before working capital changes Working capital changes
Stores, spare parts and loose tools
Stock in trade Loans and advances
Trade debts - unsecured considered good
Trade deposits and short term prepayments Trade and other payables
Cash used in operations Finance cost paid
Tax and levy paid
WPPF paid
Net cash used in operating activities
(Rupees in thousands)
200,353 |
264,328 5 (166) 10,655 505,205 |
780,027 |
980,380 |
(77,202) (4,225,082) (217,822) 329,955 (98,221) 133,068 |
(4,155,305) |
(3,174,925) (522,602) (162,199) (33,979) |
(3,893,705) |
350,326
247,961
9
(10,651)
18,548
514,858
770,725
1,121,051
31,198
(119,347)
(148,216)
(1,387,288)
(4,438)
(610,141)
(2,238,232)
(1,117,181)
(437,020)
(96,036)
(1,447)
(1,651,684)
Lahore:
July 29, 2026
Chief Executive Director Chief Financial Officer
JSML 3rd Quarter 2026
Jauharabad Sugar Mills Limited
Condensed Interim Statement of Cash Flows (Un-audited)
For the Nine Month Period Ended June 30, 2026
Nine month period ended June
June 30
2026
June 30
2025
(Rupees in thousands)
Cash flow from investing activities Addition to fixed assets
Long term deposits
Proceeds from sale of fixed assets Net cash used in investing activities
Cash flow from financing activities Lease rentals paid
Dividend paid
Loan from associates
Net cash used in financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period
Cash and cash equivalents comprise of following statement of financial position amounts:
Short term investments
Cash and bank balances
Short term borrowings
(221,951)
-19,215
(180,248) -558 |
(179,690) |
(23,423) (1) (128,667) |
(152,091) |
(4,225,486) (2,358,403) |
(6,583,889) |
87,858 1,651,021 (8,322,767) |
(6,583,889) |
(202,736)
(28,593)
(3)
(42,100)
(70,696)
(1,925,116)
(2,465,885)
(4,391,001)
87,863
776,450
(5,255,314)
(4,391,001)
Lahore:
July 29, 2026
Chief Executive Director
Chief Financial Officer
JSML 3rd Quarter 2026
Jauharabad Sugar Mills Limited
Condensed Interim Statement of Changes in Equity (Un-audited)
For the Nine Month Period Ended June 30, 2026
Share
Share
Accumulated Loan from
Revaluation
Capital
Premium
profits
Sponsors
Surplus
Total
(Rupees in thousands)
Balance as on
October 01, 2024 (audited)
341,284
372,403
1,081,199 1,383,836
6,163,196
9,341,918
Profit after taxation -Other comprehensive income
- 189,940 -
- 189,940
for the period | - | - - | - | - |
Total comprehensive income for the period | - | - 189,940 | - | - |
Transactions made during the period | - | - - | (42,100) | - |
Transfer of incremental |
-
189,940
(42,100)
depreciation (net of tax)
Balance as on
1,447,720 | 1,345,635 | 7,161,613 | 10,668,656 |
73,262 | - | - | 73,262 |
- | - | - | - |
73,262 | - | - | 73,262 |
- | (128,667) | - | (128,667) |
76,822 | - | (76,822) | - |
1,597,804 | 1,216,968 | 7,084,791 | 10,613,251 |
June 30, 2025 (un-audited) Balance as on
October 01, 2025 (audited)
Profit after taxation
Other comprehensive income for the period
Total comprehensive income for the period
Transactions made during the period
Transfer of incremental depreciation (net of tax)
Balance as on
June 30, 2026 (un-audited)
- - 82,568 -341,284 372,403 1,353,707 1,341,736
(82,568) -
341,285 | 372,403 |
- | - |
- | - |
- | - |
- | - |
- | - |
341,285 | 372,403 |
6,080,628 9,489,758
Lahore: | |||
July 29, 2026 | Chief Executive | Director | Chief Financial Officer |
JSML 3rd Quarter 2026