Js Investments LimitedPSX: JSIL

Financial results JSIL

· Issued by Js Investments Limited

Ref: Fin-Aug-25 //

Aug 29, 2025

The General Managcr,

Pakistan Stock Exchange Limited,

Stock Exchange Building, Stock Exchange Road, Karachi-74000, Pakistan.

Subject: Financial results for the year ended June 30, 2025

Dear Sir,

Jfiinvesfments

JS Investments Limited The Centie, 19tIs Floor, Plot No. 28, SB-S,

Abcl‹JIlah Haroon Road, Saddar Karachi 74400,

Pal‹istan.

https://www.jsiI.cont

UAN: ( °92 2.1J 11 I 222-626



We have to inform you that the Board of Directors of JS Investments Llmited, the Management Company in their meeting held on Friday, August 29, 2025 at 3:00 PM at Karachi, approved the financial results of the following collective investment schemes for the year ended June 30, 2025.

S. No

Fund Name

Annexure

1

Unit Trust of Pakistan

Enclosed as Annexure



JS Income Fund



JS Large Cap. Fund



Kindly acknowledge the receipt. Yours truly



Muhammad Khawar Iqbal

COO & Company Seci etary

UNIT TRUST OF PAKISTAN

STATEMENT OF ASSETS AND LIABIL.ITIES

AS AT JUNE 30, 2025

2025 2024

----------Rupees----------

ASSETS

Bank balances

157,981,959

161,986,973

Investments

2,092,543,492

1,470,966,553

Profit receivable

19,170,971

19,290,156

Advances, deposits and prepayments

3,942,780

4,062,780

Receivable against sale of investments

8,509,416

Total assets

2,273,639,202

1,664,815,878

LIABILITIES

F'ayable to JS Investments Limited - Management Company

22,725,703

22,711,538

Payable to Central Depository Company of Pakistan Limited - Trustee

332,204

259,229

Payable to the Securities and Exchange Commission of Pakistan

153,504

119,480

Accrued expenses and other liabilities

4,146,801

14,230,262

Payable against purchase of investments

3,897,464

Dividend payable

928,218

3,097,956

Total liabilities

28,286,430

44,315,929

NET ASSETS

2,245,352,772

1,620,499,949

UNIT HOLDERs' FuND SAS PER STATEMENT ATTACHED)

2,245,352,772

1,620,499,949

CONTINGENCIES AND COMMITMENTS

- Number

of units------------

NuMBER OF UNITS IN ISSUE

6,830,197

7,129,512

-------------------Rupees-----------------

NET ASSET VALUE PER UNIT 328.74 227.29





Muhammad Khaivar Iqbal

COO & Company Secretary

jS invesfmenfs

UNIT TRUST OF PAKISTAN

INCOM E STATEMENT

FOR THE YEAR ENDED JUNE 30, 2025

2025 2024

-----------Rupees---------

INCOME

Profit earned on:

- Saving accounts with banks

36,365,051

28,071,658

- Term finance certificates and sukuks

28,959,867

43,567,104

- Government securities

36,387,782

23,683,533

Dividend income

100,004,188

55,079,181

Other income

5,611,182

9,037,842

Gain on sale of investments - net

284,136,143

223,588,481

Unrealised appreciation on re-measurement of investment

classified as financial asset at 'fair value through profit or loss' - net

306,794,443

215,871,580

590,930,586

439,460,061

Total income

798,258,656

598,899,379

EXPENSES

Remuneration of JS Investments Limited - Management Company

48,792,649

24,302,753

Sindh Sales Tax on remuneration of the Management Company

7,318,514

3,159,358

Allocated expenses

1,688,623

1,215,201

Selling and marketing expenses

16,052,565

13,002,649

Remuneration of Central Depository Company of Pakistan Limited - Trust

3,053,492

2,210,568

Sindh Sales Tax on remuneration of the Trustee

458,035

287,374

Fee to the Securities and Exchange Commission of Pakistan

1,747,017

1,033,148

Fee of the National Clearing Company of Pakistan Limited

1,049,084

608,424

Listing fee

30,750

30,750

Securities transaction cost

10,368,410

4,997,102

Auditor's remuneration

1,054,840

851,123

Legal and professional charges

55,333

Printing and stationery

136,655

101,468

Bank and settlement charges

281,654

150,729

Total expenses

92,087,921

51,950,647

Net income for the year before taxation

706,170,735

546,948,732

Taxation

Net income for the year after taxation

706,170,735

546,948,732

Alocation of net income for the year Net income for the year after taxation

706,170,735

546,948,732

Income already paid on units redeemed

(102,573,608)

(20,889,375)

603,597,127

526,059,357

Accounting income av ailable for distribution:

- Relating to capital gains

590 930 586

439 460 061

- Excluding capital ns



12 666 541 86 599 296

603,597,127 526,059,357



Muhammad Khawar Iqbal

COO & Company Secretary

IS investments

UNIT TRUST OF PAKISTAN

STATEMENT OF COMPREHENSIVE INCOME

FOR THE YEAR ENDED JUNE 30, 2025

2025 2024

•---------------Rupees--------------------

Net income for the year after taxation

706,170,735

546,948,732

Other comprehensive income

Total comprehensive income for the year

706,170,735

546,948,732





Muhammad Khaivar Iqbal COO & Company Secretary

jS investments

UNIT TRUST OF PAKISTAN CASH FLOW STATEMENT

FOR THE YEAR ENDED uuNE 30, 2025

CASH FLOWS FROM OPERATING ACTIVITIES

2025 2024

--------- Rupees---------

Net income for the year before taxation

Adjustments for:

Profit on savings accounts with banks

Profit on term finance certificates and sukuks Profit on government securities

Dividend income

Gain on sale of investments - net

Unrealised appreciation on re-measurement of investment classified as financial asset at 'fair value through profit or loss' - net

Decrease / (increase) in assets

Investments - net

Advances, deposits and prepayments

Receivable against sale of investments

(Decrease) / increase in liabilities

Payable to JS Investments Limited - Management Company

Payable to Central Depository Company of Pakistan Limited - Trustee Payable to the Securities and Exchange Commission of Pakistan Dividend payable

Payable against purchase of investments Accrued expenses and other liabilities

Profit received on savings accounts with banks

P'rofit received on term finance certificates and sukuks Profit received on government securities

Dividend received

Net cash generated from / (used in) operating activities CASH FLOWS FROM FINANCING ACTIVITIES

Dividend paid

Amount received on issuance of units Amount paid on redemption of units

Net cash (used in) / generated from financing activities

Net increase in cash and cash equivalents during the year

Cash and cash equivalents at the beginning of the year Cash d lents at the end of the year



Muham mad Khawar lqbal COO & Company Secretary

706,170,735

(36,365,051)

(28,959,867) (36,38T,T82j (100,004,188)

(284,136,143)

(306,794,443) (86,476,739)

168,801,447

120,000

8,509,416

177,430,863

14,165

72,975

34,024

(2,169,738)

(3,897,464)

/J0,083,461} (16,029,499)

30,667,323

35,894,780

36,387,782

98,88d,188

276,760,698

(9,371,765)

1,540,037,659

(1,611,983,806)

(01,317,912)

195,442,786

161,986,973

357,429,759

546,948,732

(28,071,658)

(43,567,104)

(23,683,533)

(55,079,181)

(223,588,481)

(215,871,580) (42,912,805)

(256,066,323)

(1,157,500)

225,520

(256,998,303)

2,803,361

80,742

(66,592)

3,897,464

9,714, 785

16,429,760

25,331,262

33,812,203

23,683,533

55,079,181

(145,575,169)

(98,513,174)

552,811,151

(292,928,477)

161,369,500

15,794,331

146, 192,642

161,986.973

JS investments

UNIT TRUST OF PwisTe

STATEMENT OF MOVEMENT IN UNIT HOLDERS' FUND



1,178,638,258

1,178,638,260

392,264,147

392,264,147

362,250,569

362,250,569

171,084.366

-

171,0B4,386

FOR THE YEAR ENDED JUNE 30, 2g25

202ti



2024

Capltal value

Undlstnbuted







undistributed

incpme



Nel assets at Ihe beginning of ltte year

Issuance of 5,165,507 (2024: 2,571,718) unifs

, 63,422,TOO

457,o7z,see

i,620,48e, a49

882,650, 51

3 , 186,053

913,836,604

  • Capital value

  • Element of income

Total proceeds on issuance of unitg 1,540,888, 627

Redemption of 5,484,822 (2024: 1,433,471) units

1,s40,888,82T

563,3#8, 533

563,548,533

- Capital va|ue

- Element of loss

Tolal payments on redemption of unils (1,509,410,198)

(102,573,608)

(1,611,983,806)

(272,039,102)

(20,889,3T5j

(292,928,477)

Total comprehensiw ir;eoma for the year

706,170,735

706,170,735

546,94B,732

546,948,732



(1, 246,670,971

(1, 246,670,971

(216,647,332

(218,647,332)

(262,739,227

(102,573,608)

(365,312,835

(53,391,770

(20,889,375

(74,261,145

(851, 168

(851,168

(10,037,382

(0jJY,382

(9,371,765)

(9,371,765

(100,168, 061

(100, 168,061)

ReMnd of capital

Distributions duñng the year: Rs. 1.5 (2024: Rs.16.s) per unil at par yaIue of Rs. 100/- eacfi

TotaI distribution during the ye ar

(851,166)

{9,371,765)

(10,222,933)



(10,537,382)

(100,166, 061)

(110,705,443)

Net assets at end of the year

1,194, 050,061 1,051,302, 711

2,24 5.352, Z72

Undistributed income brought forward

- Realised income

241,205,769

79,755,816

- Unrealised income / (loss)

215,87t ,580

(48,569,763)

4fl7,077, 349

34 , J86, 063

Accounting income available for distribution

- Relating to capital gains

0 9 0 86

439 460 061

- Excluding capital gains

2 6 6 5 1

6 599

603,597,127

526,059,357

Distributions during the year: Rs. 1.5

(2024: Rs.16.5) per unit at par yaIue

of Rs. 100/- each

(9,371,765)

(100,166, 061)

Undist ñbuled jncome carried forward

1,051,302,711

457,077,849

Undistributed income carried forward:

  • Realised income

744,508, 266

241,205,769

- Unrealised income

306,784, 443

215,871,580

1,051,30g,711

45Z,077,349

{Rupe es)

(Rupe es

Net assets ya|ue per unit at the beginning of the year

227.29

152.53

Net assets value per unit af Ihe end of the year

328.74

227.29

Yours truly





Muhammad Khawar Iqbal COO & Company Secretary

}S investments

JS INCOME FUND

STATEMENT OF ASSETS AND LIABILITIES AS AT JUNE 30, 2025

2025

- - - -•-- (Rupees) --

2024

ASSETS

Bank balances

2,207,882,320

2,487,778,267

lnves Inn ents

5,358,938,744

5,832,863,945

Mark-up / profit receivable

101,973,843

267,692,468

Deposits, prepaym ents and other receivables

6,387,504

6,329,613

Total assets

7,675,182,411

8,594,664,293

LIABILITIES

Payable to JS Investments Lim ited - Management Company

25,582,401

34,146,833

Payable to Digital Custodian Company Lim ited - Trustee

531,601

591,886

Payable to the Securities and Exchange Commission of Pakistan (SECP)

462,262

523,793

Accrued expenses and other liabilities

80,113,615

38,430,066

Total liabilities

106,689,879

73,692,578



7,568,492,532

8,520,971,715

UNIT HOLDERS' FUND (AS PER STATEMENT ATTACHED)

7,568,492,532

8,520,971,715

GONTlNGENCIES AND COMMITMENTS

------- (Number of units) -------

NUMBER OF UNITS IN ISSUE

NET ASSET VALUE PER UNIT



Yours truly



Muhammad Khawar Iqbal

COO & Company Secretary

64,968,119 83,169,163

-

-
(Rupees)

116.50 102.45

JS INCOME MND

INCOME STATEIYIENT

FOR THE YEAR ENDED JUNE 30, 2025

jS investments

INCOME

Profit on:

2025

- (Rupees) --

2024

  • Bank depos its

  • Governm ent securities

  • Listed and unlisted debt securities Gain / (loss) on sale of inves tm ents - net

    Unreal is ed appreciation / (dim inution) on re-m eas urem ent of investments

    277,514,816 323,385,879

    615,647,901 695,267,787

    128,042,870 147,357,761

    119,407,735 (3,902,413)

    clas sified as financial assets at 'fair value through profit or loss' - net

    Income on s pread transactions from Margin Trading System

    65,886,881

    185,294,616

    468,344

    {2,9 0,y54)

    (6,813,167)

    Other income Total income

    6,903,525 8,755,099

    1,213,872,072 1,167,953,359

    EXPENSES

    Remuneration of JS Inves tm ents Lim ited - Management Company Sindh Sales Tax on remuneration of Management Company

    /IIocated exgens es by the Management Company Selling and marketing expenses

    Remuneration of Digital Custodian Company Limited - Trustee Sindh Sales Tax on remuneration of the Trustee

    Annual fee to the Securities and Exchange Commis s ion of Pakistan (SECP) Auditors' remuneration

    Mutual fund rating fee PSX listing fee

    SECP supervisory fee

    Brokerage and s ettlem ent charges Bank and s ettlement charges Legal and professional charges Printing and stationery charges

    86,028,558

    12,904,281

    5,557,512

    26,985,299

    5,548,092

    832,214

    5,548,368

    1,372,258

    522,030

    28,134

    2,500

    3,496,008

    841,583

    55,333

    123,918

    65,030,034

    8,453,904

    5,566,772

    46,300,062

    4,175,075

    542,760

    4,174,864

    1,033,079

    511,092

    28,250

    2,500

    2,443,189

    633,317

    114,210

    Total operating expenses

    Net income for the year before taxation Taxation

    Net income for the year after taxation

    Allocation of net income for the year Net income for the year after taxation Income already paid on units redeemed

    Accounting income available for distribution

  • Relating to capital gain

  • Excluding capital gain

Yours tr ly



Muhammad Khawar Iqbal

COO & Compatiy Secretary

149,846,088 I 39,009,108

1,064,025,984 1,028,944,251

1,064,025;984 1,028,944,251

1,064,025,984 1,028,944,251

(840,909,710) (167,791,899)

223,116,274 861,152,352

185,294,616

37,821,658 861,152,352

223,116,274 861,152,352

jf>investments

JS INCOME FUND

STATEMENT OF COMPRMENSIVE INCOME

-OR THE YEAR MDED JUNE 30, 2025

2025

••• ••-- (Rupees) --

2024

Net income for the year after taxation Other comprehens ive income for the year

1,064,025,984

1,028,944,251

Total comprehensive income for the year

1,064,025,984

1,028,944,251





Muhammad Khawar Iqbal

COO & Company Secretary

JS INCOME FUND

CASH FLOW STATEMENT

FOR THE YEAR ENDED JUNE 30, 2025

US investments

CASH FLOWS FROM OPERATING ACTJVJTIES

2025

(Rupees)

2024

Net income for the year before taxation

Aajustments for:

Profit on bank depos its and inves tm ents (Gain) / loss on s ale of inves tments - net

Unrealis ed (appreciation) / dim inution on re-m eas urement of investments class ified as financial as sets at 'fair value throug h profit or los s' - net

Increase I (decrease) in assets Investments - net

Deposits, prepaym ents and other receivables

(Decrease) / increase in liabilities

Payable to JS Investments Limiled - Manager ent Company Payable to Digital Custodian Company Limited - Trustee

Payable to the Securities and Exchange Commission of Pakistan (SECP) Accrued expenses and other liabilities

1,064,025,984

(1,021,205,587)

(119,407,735)

(65,886,88t)

(1,206,500,203)

(8,564,432)

(80,285)

(E1,531) 41,683,549

t59,219,817

(57,891)

659,1t1,926

32,997,301

1,028,944,251

(1,166,011,427)

3,902,413

2,910,754

(1,159,198,260)

(5,221,289,331)

(32,911)

(5,221,322,242)

25,533,773

513,194

291,073

25,087,588

51,425,628

Mark-up / profit received 1,186,924,212

Net cash generated from / (used in) generated from operating activities 1,736,609,220

16,851,884,195

(18,853,097,681)

(15,291,681)

CASH FLOWS FROM FINANCING ACTIVITIES

922,114,382

(4,378,036,241)

Receipts from iss uance and of units Payments against redemption and of units Dividend paid in cash

Net cash (used in) / generated from financing activities

(2,016,505,167)

29,118,570,380

(21,739,026,614)

(829,713,044)

6,549,830,722

Net (decrease) / increase in cash and cash equivalents during the year (279,895,947) Cas h and cas h equivalents at the beginning of the year 2,487,778,267

2,171,794,481

315,983,786

Cash and cash equivalents at end of the year

Yours truly



Muhammad Khawar Iqbal

COO & Company Secretai y

2,207,882,320

2,487,778,267

JS INCOME FUND

5TATEMENT OF MOVEMMT IN UNIT HOLDERS' FUND FOR THE YEAR ENDED JUNE 30, 2025



20Z5



2 0 24

U n 0 is I rib u te



To ta i

- - - - - • • • - - • - (R u pe e s) - - - - - - • • - - - - - - - - • - - - - - - • • - - - - - - - - (R u p e e s) - - - - - - - - • • • • - - - -



tss uance a I BO.709,B0 t2024 -282, l73,233) until

ai Ihe beg inn+n9 oI the yeark

- eremEni oI inco me

To ia i pre c eed s f re m is • ua eee o I units

R ed e mp Rio nd a f 0.9 0, 4 (2024 200,232,540g unto $

at ihe be9inn1ng oI Ihe year)



To Tal pa ym e ot s o n re de m pt io n a I u nits

j a t a j « o mp re Ijo n s I y e inc o m e fo r the ye a r

interim disIribul to n a n January 6. 2O24 @ Rs 1t45 pet unit Refund a f c apil al a n disi ribulio n

Inie r1m drsfnbut7o n o n A pdf 25, 20*J Rs. 4 95 per un1J



Interim dis Inbul io n on J un e 24. 2024 @ R s. 3.22 per unil Refund o Tc apt I¥I on dislfibutio n

1nIefim d s lrJbu twon on June 23,g2025 Rs I per unil





Un g l¥ t ri b uted I nc a me b ro u g hT ro rwa rd









To la I disI nbuI io ns dunng Ihe yeat



U nai s I rlbu Ied in c o m e c a rrl ed fo rna rd

  • R ealised incg me

Unreali* ed inca m e7 (to ss)







8,469 578.OO

5]393,705









(352,590,B7

(76,358,52B

T76.350,528



(248,3B9.B3

(637.393,448)

(637 393 448

(228.733,664







-

(15,2 9 J,G 81)

IN, 29 1,6 81)



(+ 0,0 4 9.+ 38 l

5+, 30 4.459

{2 9 10,7 5+)





(15, 29 1,6 e J)





19 3,3 3 J, 4 IN

9 22,242,34 5







7,3Q.994

0 64 403











54,304,459

042, 196,74 2







Yours truly





Muhammad Khawar Iqbal

COO & Company Secretary

R u pe e s



Rwe



jS investmenfs

jS LARGE CAP. FUND

STATEMENT OF ASSETS AND LIABILITIES

AS AT UNE 30 2025



June 30, June 30,

2025 2024

-----------Riipees-----------

Ass ets

Balsnces with bsnk

128,901,543

96,274,983

Lives tments

2,565,475,364

1,324,122,847

Accrueci return on bank balances

6,307,177

2,094,819

Deposits and other receivables

5,149,232

2,337,230

Total assets

2,705,833,316

i,424,829,879

Liabilities

Payable to )S Lives trrrents Limited Management Company

19,466,547

14,322,037

Payable to Central Depository Company of r u i noted -

"1'rustee

346,173

212,590

Annual fee r• able to the Securities snd Exchange Commission

of Pakistsn (SHCP)

196,706

100,858

Dividend payable

14,112,132

11,530,721

Accrued expenses and other liabilities

4,553,986

8,767,173

Total liabilitie s

Contingencies and commitments Net assets

Unit holde rs' fund (as per statement attached)

35,675,544 34,933,379

2,670,157,772 I ,389,896,500

2,670,457,772 _ i ,389,896,500

(Number)

Number of units in issue

Net asset value per unit



Yours truly



Muhammad Khawar Iqbal

COO & Company Secretary

8,321,068

(Rupees)

320.89

6,900,531

201.42

jS investments

swRcrcAr.rums

IjMC OM E STAT EME1"4T

FOR THE YEAR ET'•f DED {UNE 30, 2025

Income

Net realized gain on sale o£ inves tineii ts cla ssific d a t fair value throtjgh pro fit or loss

be t urirealis ed gain on re-mea surerrient of tray es tmeiats

ed assi fled a t fair i•a1ue through profi t or loss

June 30, June 3.0,

2025 2024

- Rupees

316,000,857 91,968,59 I

364,752,53.8 170,2'l2,S 81

Dividend income

161,088,605

36,351,982

Return on bar L balances

24,513,112

J3,S24,OOC

Other incorrie

15,082,232

15,874,469

Total income

881,437,344

328,262,029

Expenses

Rerriunera tion of JS Inves trnents Lirrii ted Management Company

42,319,86 9

4,53G,3G5

Sindh Sales ta x on remuneration of the Managernent Company

6,347,937

?89,727

Accounting aiad opera tional charges

1,540,990

5G0,J SC

Selling and rr+arke ting expenses

16,564,311

5,S9G,GOJ

Rerriuriera tion to the Central Reposit y c <9 f r«di t«»

Lirrii ted- Trustee

2,948,335

1,075,7! 9

Sindh Sales ta x on rcmunera tion of the trustee

442,250

3.9,973

Annual fee to the Slur

1,851,236

53/1.5.1

SECP supervisory fee on listing £ee

2,500

2500

Securities transaction cost

15,335,386

45.1.1957

Iris ting £ee and settle ment cha rges

546,259



Auditors' rerriunera tion

843,419

815165

legal and profess iona1 charges

305,333

Printing and stationary charge s

120,000

1.4.4,210

Barrie charges

478,226

359

Total expe uses

89,650,0.51

19,309,536

Ne I income for the year before taxation

791,787,293

SOR,?52,4J3

1'tet income for the ye ar aiter taxation

791,787,253

3.08,952,493

Atloc ation of net income for the yeac

Ne t income for rite year a fter taxn tion

791,787,293

308,952,493

Lacoiaae already paid on units redeemed

Accounting incom e available for distribution

(506,965,279) (108,732,177)

84.822.014 200,220,3J C

- Rela ting to cats tal gain

284,822,014

200,220,316

- Exclucliiig ca pi tnl gain

284,822,014

200,220,516

Yours truly



Muhammad Khawar Iqbal

COO & Company Secretary

JS investmenls

JS LARGE CAP. FUND

STATEMENT OF COMPREHENSIVE INCOME

FOR THE YEAR ENDED JUNE 30, 2025

June 30, June 30,

2025 2024

-----------Rupees-----------

Net iincome Not the year after ta xatton

Other comprehensive income for the year

791,787,293

308, 952,493

Total comprehensive income fot the year

791,787,293

308,952,493



Yours truly

" Muhammad Khawar Iqbal

COO & Company Secretary

,•jSinvestments

JS LARGE CAP. FUND STATEMENT OF CASH FLOW FOR TI-BE ENDE J 30,2025

cAsri rnoWS FRom ornnnvI1'4G ACTIVrrms

/une 50, June 3O,

2025 2024

-----------Rztpees-----------

Net income for the year before taxation

Adjusnnents M*:

Set realised gain on sale of investments a t £air value

through r••^' ••'• *

Ne t unreahsed gain on ie-measurement of investorrents

at £air value through profit or los s

Dividend incorrie

Return on ban1‹ balanc es



Operating 1ciss be £ore working capital change a Decrease / (incre ase) in assets



InPcstrnents-ntf

Deposits and other receivables



Incre ase / (decrease) in current liabilities

Payahle to jS Inves torrents Limited - Management Company

Payable to Central Depository Comp«»y f rakis tan Limited -Tues tee

Annual fee payable to the SEcr

Accrued expenses and other liabihties

Arr El received bank balances Dividend received

cNet ash used in operating activities

NET CASH FLOWS FROM IN' TVESTING ACTIVITIES YES CASH FLOWS FROM FINANCING ACTIVITIES

Receqots from issuance o£ nits

r ym.ents against rederription of units Dividend paid

791,787,293

(316,000,857)

(364,752,538)

(161,088,605)

(24,5l3,lM)

(560,599,U2) (810,878,730)

(1,500,000) 4,413,504

(866,355,112)

5,144,510

95,848

(4,213,187)

1,876,557

1C2,287

41, 1 SC

8,013,377



{562,099,122)



1,160,754

20,300,754

159,776,603

180,077,357

(455,428,830)

508,952,495

(91,968,591)

(170,242,9 81)

(36,3 51,9 82d (I 3,824,OOC)

(312,387,5CO)

(805,4G5,22G}

t0,093,377

13,005,422

36,2J 8,0C4

49,223,486

(750,5 83,430)

Net cash generated from financJg ac4nvitiea T"Tet inc rease in cash and cash equivalents

Ca sh and cash equivalents at beginning of the year

Cash asset caeb epulalents at.end abide year

Yours truly





Muhammad Khawar Iqbal

COO & Company Secretary

488,055,390 807,933,t11

3,813,958,180 1,7 6

(3,321,717,4M) (95

(4,IB5,377)



32,626,560 57,349,C81

96,274,983 38,925,302

S 4 9C,27 4,983

x1S invesfmenfs

JS nACRGE e. r D

STATEMENT OP MOVEMENT IN UNIT HOLDERS' FUND

FOR THE YEAR ENDED {U IE 30, 2025

For The Year Ended Juae 30, 2025 for the Year Ended dune 30, 2024

Ncr «sseis at beginning of the year

Issuance o £ units 12,944,2G0 (2024: 9,249,360)

  • Cnpiml value (at set asset value per unit at the t›eginning o f rite year)

  • Element of income

    '1'otal proceeds o n issuance o I units

    Redemption e I units 14 493,723 (2024: 5,007,407)

  • Ca i& vclue at net asset value

the beginning of the year)

- Income paid on uiuts redeemed

- E'letnent of loss

'1"oml payments on rcdmnption of units

Total comprehensive income for the year

3,813,958,180

3,813,958,t80 T,7ri4,598,8T

725,7G6,18t

),7€4,598,Rtt

(551,666.058)

(d0Q7d279j

06Q6S§7Q

(3,766,T88) (3¿66,388)

I^'Iet assets at cztd of tbe year

2 704 720,874 (34,563,t02) 2,670,M7,372 T,705,5t 4.828 (?t 5,6T8,328) T.389.89G.TOO

Accuzaulaceg loss brougitc :fozwarg

  • Remind loss

  • U nrealizcd loss

(3U,618$ZS)

Accounting income available for distribution

- Settling to capital gain

I.038,832.‹fi30

1‹›sses

Capital Venue





Interim distriubtion

Accumulated loss carriect forward

Accumulated Toes brought forward

  • Reflizzd 1own

  • Unre£ized gain / {toss$

284.822,0T4





79b787393

(s,7ss,iex)

(3§SM@02)

(399JIS,640)

364,752,S38 (34J65,102)

200,230,3T 6





t485,864,309)

170 4£,78}

,6I8Q2S

N ct assefs value per unit at begincning

£ the yocr

20L42

I t0.t7

Set assets value per unit at end ct the year



Yours truly



Muhammad Khawar Iqbal

COO & Company Secretary

320.89

201.42

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