March 31, | September | |
2025 Un-Audited
| 30, 2024 Audited '000 - - - - - - | |
ASSETS | ||
Non-Current Assets Property, Plant and Equipment | 4,986,043 | 4,919,764 |
Intangible Assets | 7,385 | 7,478 |
Trade Debts | 1,768 | |
Stores & spare and loose tools | 214,166 | 275,158 |
Stock in Trade | 4,889,229 | 2,204,746 |
Short Term Investment | 39,648 | 61,948 |
Advances | 941,336 | 924,183 |
Deposits, prepayments and other receivables | 228,228 | 290,147 |
Cash and bank balances | 47,756 | 82,246 |
6,362,131 | 3,838 428 | |
TOTAL ASSETS | 11,379,230 | 8,789,341 |
EQUITY AND LIABILITIES Authorized Capital 20,000,000 ordinary shares of Rs. 10/- each | 200,000 | 200,000 |
Long Term deposits Current Assets
23,671 23,671
5,017,099 4,950,913Share capital and reserves
Issued, subscribed and paid up capital Revenue reserves - accumulated profit
Surplus on revaluation of property, plant and equipment - net Subordinated Loan
NON-CURRENT LIABILITIES
Liabilities against asset subject to finance lease Long Term Financing
Deferred Liability
CURRENT LIABILITIES
Current portion of lease liability Short term borrowings
Trade & other payables Accrued Markup Provision for taxation
160,175 | 160,175 |
525,076 | 395,911 |
2,319,901 | 2,368,193 |
1,140,657 | 1 140,657 |
4,145,809 4,064,936
43,632 | 48,966 | |
365,390 | 294,362 | |
928,816 | 843,203 |
1,337,838 1,I 86,531
13,004 | 13,194 |
3,492,945 | 2,146,747 |
2,056,480 | 1,050,004 |
282,448 | 293,364 |
50,706 | 34,565 |
5,895,583 3,537,874
Contingencies and commitments
Total Equity an Liabilities
11,379,230 8,789.341
Faraz Mubeen Jurnani Chief Executive
Muhammad Mubeen In mani
ad Bilal Kaniil
Chi nancial Officer
KHAIRPUR SUGAR MILLS LIMITED
STATEMENT OF CONDENSED INTERIM PROFIT OR LOSS ACCOUNT(UNAUDITED)
FOR TME HALF YEAR ENDED 3fARCTf 31, 2025
Sales - net Cost of Sales Gross Profit
Administrative Expenses Disbibution Expense Operating Profit
He/yeor ended Second quarter ended March 31 March 31 Morch 31 March 31
2025 2024 2025 2024
- - - - - - - - - - - •pees in '000 - - - - - - - - - - - - - - - -
7,107,650 7,819,232 4,893,939 4,654,263
(6,417,745) (6,975,016) (4,475,582) (4,262,243) 689,905 844,216 418,357 392,020
(193,709)
(30,492)
(163,589)
(28,878)
(69,449)
(21466)
(89,629)
(18,924)
(224,201) (192,467) (108,553) (90,915) 465,704 651,749 309,804 301,105
Other Income Other charges
9,868
(21,007)
454,565
4,623 3,744
(18,970) (21,007)
637,402 292,541
4,616
(18,970)
286,751
Financial charges Profit before taxation
Taxation Current Deferred
Profit after taxation
(199,980) (248,310) (84,593) (105,896) 254,585 389,092 207,948 180,855
(88,099)
(85,613)
(103,924)
(109,963)
(23,214)
(109,963)
(173,712) (213,887) (150,025) (133,177) 80,873 175,205 57,923 47,678
Other comprehensive income
Total comprehensive profit for the period
80,873
175,205
57,923
47,678
Mirz
am Bilal Kamil
h Fi cial Officer
E er s re-basic and diluted _ 5.05
10.95
3.62
2.98
Faraz Mubeen JumaniChief Executive
Muhammad Mubeen Juniani Director
Issued, subscribed & paid-up capital
Accumulated
off"zred assets
Subordinated Total Loan
Balance as at October 1, 2025
160,175
234,411 2,469,860 1,140,657 4,005,103
Total comprehensive income for t/ie period ended March 31 2024
Profit for the period
Other comprehensive income for the period
Transfer on account of incremental depreciation-net of deferred tax
175,206
- 175,206 - - 175,206
50,834 (50,834)
175,206
Balance as at March 31, 2024 6 75 46 45 4 6 4 657 1 0
Balance as at October 1, 2024 | 160,175 | 395,911 | 2,368,193 | 1,140,657 | 4,064,936 |
Total comprehensive income for the | |||||
year ended March 31, 2025 | |||||
| 80,873 | - | - | 80,873 | |
80,873 | 80,873 | ||||
Transfer on account of incremental depreciation-net of deferred tax | 48,292 | (48,292) | |||
Balance as at March 1, 2025 | 160 175 | 525 076 | 2 319 901 | 1 140 65 | 4 145 809 |
Muhammad Mubeen Zumani
Director
irz uh mad Bilal Kamil
Chi
iaaacial Officer
Faraz Mubeen Jumani Chief Executive
KHAIRPUR SUGAR MILLS LIMITED
STATEMENT OF CONDENSED INTERIM CASH FLOW (UN-AUDITED)
FOR THE ffALF YEAR ENDED MARCH 31, 2025
March 31 March 31
2025 2024
(Unaiidited) Unaudited
- - - - - - - Rupees in '000 - - - - - - -
CAISH FLOW FROM OPERATINCRACTIVITIES
hon Profit before taxation Adjustments for:
Financial cost
Depreciation
Amortization
Provision for Workers' Welfare Fund
Provision for Workers' Profit Participation Fund
Gain on Disposal
Working capital changes:
Trade Debts
Stores, spares and loose tools Stock in trade
Loans and advances - Considered good Deposits, prepayments and other receivables Trade and other payables
254,585
199,314 | 248,310 |
123,431 | 122,176 |
93 | |
5,703 | |
15,304 | |
(2.191) |
343,845
389,093
368,295
Cash used in operations
Taxes paid - net Financial charges paid
Net cash used in operating activities
(1,595,023) (1,024,819)
(1,768) | |
60,992 | 10,686 |
(2,684,483) | (2,981,109) |
(17,152) | (69,262) |
61,919 | 4,808 |
985,469 | 2,010,058 |
(996,593) (267,431)
(71,958) | (113,581) | |
(210,230) | ] | (198,746) |
(282,J 88) (312,327)
(1,278,781) (579 758)
B. CASH FLOW FROM INVENTINCr ACTIMTIES | ||
Fixed capital expenditure | (165,256) | (30,899) |
Short term investment | 22,300 | (39,648) |
Proceed fiom Disposal of Property Plant & Equipment | 2,450 | |
Capital work-in-progress | (24,455) (1,221) | |
Net cash used in investing activities | (167,411) (69,318) | |
c. | CASE FLOW FROM FINANCII'lCr ACTIVITIES | |
Proceeds from short term borrowing | 1,346,198 | 788,774 |
Proceeds from Long term borrowing | 71,028 | (76,541) |
Repayment of lease rentals
Net cash generated from financing activities
Net (decrease) / increase in cash and cash equivalents
(5,524) (3,165)
1,411,702 709,068
(34,490) 59,992
Cssh and c sh equivalent at beginning of the period
82,246 28,300
as an 'valent at end of the period 47 756 8 292
Faraz Mubeen Jumani
Muhammad Mubeen Jumani
uhammad Bilal Kaniil