Financial Results for the Nine Months ended September 30, 2025

JSGCL/CS/052/2025

October 17, 2025

The General Manager

Pakistan Stock Exchange Limited Stock Exchange Building

Stock Exchange Road Karachi.

$$JS Global

Y48dn r&r,The Cenrre Plot No, zB, SMS Abdullah Haroon Road

Saddar, Karach -74400, Pakistan.http://www,ysgcI.com/contactus.aspk

UAN• +92 21 1 J J 574 T1 I

Fcx: +92 21 3563 3574

Subject Dear Sir,

Financial Results for the nine months ended September 30, 2025

We have Io inform you that the Board of Directors of JS Global Capital Limited ("the Company") in their meeting held on October 17, 2025, at 9:30 a.m. (PST) at 20* Floor, The Center, Plot No. 28, SB-5, Abdullah Haroon Road, Saddar, Karachi, has approved the unaudited financial statements for the nine months ended September 30, 2025, and recommended the following:

CASH DIYIDEND BONUS SHARES

Nil

NG

NH

The financial Tesults of the Company are enclosed.

The Quarterly Report of the Company will be transmitted through PUCARS separately, within the specified time.

Yours Sincerely,

Muhammad Farukh Company Secretary

cc: The Executive Director

Enforcement and Monitoring Division

Securities and Exchange Commission of Pakistan 63, Jinnah Avenue, NIC Building

Blue Area, Islamabad.

EQUITY AND LABTLIWES

Na»

September 30, December 31,

2025 2024

(Un•audited) (Audited)

- - {Rupees) -------

ASSETS

September 30, December 31

2025 2024

(Un•audited) (Audited) Note -------- (Rupees) - --

Swara caphal and reserves

Authorised capital.

150. 000, 000

tDecember 31, 2023

150, 000, 000) ord nary shares of Rs.10 each

Sued, aubccribad and

1.500,000,000 1 TOO 000 000

Non-current assats

Property and equipment 2

investment property J3

Intongible assafs 14

Long term investments 15

Long term loans and deposits

Deferred taxation - net

1,149,4B2,O74

1, 103.930.665

paid-up shere capital

Share premium

Surplus on re-measurement of equity securihes at fair value through other comprehensive ncome

Unappropnated proof

0 z74,772,970

1,810.104,900

6¥,277,1Z5

1.250,031,881

3,39g,186,876

274.772,970

1,610.104,900

40.283 944

820.082. 192

2.945, 244.006

Non-current liabilities

Long-term financing- secured Lease liability

Creditors, awued expenses

'/

8

147.525.643

266 503, 083

Current assete

125,625, 000 251.250, 000

21.900,842 1 5 2S3. 083

Short term invesfments 16

Trade debt 17

Receivable against margin finance

675.7 33.560

3.361.643

96.403,948

9.804. 901

Loans and advances -oonsidered good

and other liabilities 10

Short tern borrowing - secured 9

UnUaimed dividend

Current matuñty of long-term

Provision for tax

5.286, 351 .032

Short-term deposits and

prepayments

Interesl accrued 18

Other receivables

Advance tax

Current matuñty of leaee liabil/ 8

g, 108,966,70s

6,071, 655,284

Cash and bank balances 19

11,503.187,148

8.179,471,706

283 402 ? 7

12.6S2.679.2Z2 I P83 402 373

Contingencies and Commitments 1 1

The annexed notes 1 to 29 form an iMagral part of thesa financial statements

Director

Chief Executive Officer

Chief Financial Officer

2

JS GLOBAL CAPITAL LIMITED

CONDENSED €NTER£M STATEMENT OF PROFIT OR LO9S (UN•AUDITED)

FOR THE PERIOD ENDED $EP4EMBER 30, 2025

Nine months ended Three months ended September 30, September 30, September 30, September 30,

2025 2024 2025 2024

(Un•audited) (Un-audited) (Un-audited) {Un-audited) Note ------------- (Rupees) ------------- -----------• (Rupees) -------------

8 27

Profit after taxation 429.949.689 227.210.63u 176,938,312 64.383.599

Earnings per share - basic and diluted

23

6.44

23‹

The annexed notes 1 to 29 form an integral part of these financial statements.

Director Chief Executive Officer

Chief Financial OPicer

J9 GLOBAL CAPITAL LIMITED

CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME (UN-AUDITED) FOR THE PERIOD ENDED SEPTEMBER 30, 2025

Nine months ended Three months ended September 30, September 30, September 30, September 30,

2025 2024 2025 2024

(Un-audited) (Un•audited) (Un•audited) (Un•audited)

----- (Rupees) ------------- •------------ Rupees ••-----------

Profit for the period 429,949,689 227 219 639 176,938,312 64,383.599

Other comprehensive income (loss)

Items that will not be reclassified

to statement of profit or loss subsequently

Surplus on re-measurement of

investments at fair value through OCI during the period- Equity securities

Less Related tax

Items that may be reclassified

to statemenl of profit or loss subsequently

20,989,520

7,285,187 20,531,584 10.285.745

Surplus / (deficit) on re-measurement of at fair value through OCI during the period- Debt Securities

Less Related tax

3.661

13 855

1,839

(20 972)

Total comprehensive income / gloss) for the period

450.942,870 234 518 681 197,471,735 7d 648 372

The annexed notes 1 to 29 form an integral part of these financial statements.

US GLOBAL CAPOTAL LI MITED

conoeuseo inzen‹ni srazeueur or cnauces iiv eeuizx ‹ue-xuorzeoj

FOR TOE PERIOD E DDED SEPTEMBER 30, 2025

Reserves Unrealised gain /

revaluation of

available-for-sele

/ fair value

e

s ss*u id.d and paid-up

t

c o' prehen eve Revenue reserve income Unappropriated

share capital Share premium investments - net profit

S ub•total

Total

- - -- - ------------ ---- - ---- --- ---- (Rupees) ----------"----------

Tlne annexed notes 1 to 29 form an integral pan of these financial statements.

Director Chief Executive Officer Chief Financial Officer

JS GLOBAL CAPITAL LlM€TED

cozaDe/vseo iivzen ss sxazexsenz or cAsn mows Our+-Auotzeoj

EOy THE PE GOOD ENOED SE#TEMBE R 30, 2O25

Sept 0

2:id) *(Un bidded)

Note ------•---- (R upaes) ------•----

CASH FLOWS Ffi'*OM OPERA TIfitG ACTtVI7IES

Profit before (axation

Ad)uetmente for:

Oegfaciatian of operating assets expense

Depreciation of nghl-of-use assets Gain on disposal of right-of•use assets Impairment of TRE Certificate Depreciation of investment property Amortisation of intangible assets

Gain on sale of property and equipment

Unrealised (gain) / loss on remeasurement of investments at fair value through profit Unrealised loss / (gain) on remeasuremenl of derivatives at fa*r value through profit Provision for doubtful debls

Provision for Sindh Workers' Welfare Fund Finance cost

Cach generated from operating activities

before working capital changes

(Oecreeae) / Increase In current assets Trade debts

Receivable against margin finance Loans and advances

Short-term deposits and prepayments

Interest and mark-up accrued Other receivables

{Decrease) / ncrease in current liabilities Creditors, accrued expenses and other liabilities Cash generated from operations

Fjnanca cost paid Taxes paid

Net cas h generated from operating activities CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of propeny and eguipment

Proceeds from disposal of operating assets Long term loans, advances and deposits Long term investments - net

Sfiorl term investments - net

Net caeh used in investing activities

CASfd FLOWS FROM FINANCING ACTIVITIES

Long term•financing obtained Short term borrowing - secured Repayment of long-term financing

Net cash (used in) / generated from financing activities

Increaa• in cash and Cesh equiveTents during the period Ceah and cash equivalent* at tfie beginning of tfi+e period Cash and caah equivalents at the end of the period

The annexed notes to 29 form an integral part of these flnancial Statements

590,716,603

58,280,492

1 1, 067,697

48, 394.7 96

1 4 ,789, 34 3

2,386,944

2,386. 943

(30.347, 099)

(696, 44 3

20, 469, 1 46

(3, 223. 887

12,242,392

85,711,517

6,539, 070

78 806. 156

142,109, 207

732,825,810

{2,979, 24 y, 197)

2,832,693,B90 586,278,504

(64,262,750)

(57.097, 079)

464,918,674

(194,148,334)

31,851.374

302,621,714

2,9t9,864,737

19 3.222.486, 451

322.308, 0 17

164. d63.094

4 86, 7 1, 1 11

(790,928. d05)

1 096 665 177

7 g2, 507. 883

(71, 280, 0 16)

t73.863 851 )

6°7,36p.0 6

(434,834.64 2)

88. 144, gd7

300,674,321

1, 137,205, 237

1.437.8 9 558

Director Chief Executive Officer Chief Financ iaI Ollieer