Khairpur Sugar Mills Ltd.PSX: KPUS

Financial Results for the Year Ended September 30, 2025

Dec 31, 2025 at 3:19 AM UTC · Issued by Khairpur Sugar Mills Ltd.

SUGAR MILLS LIMITED

Phone : 021-35250131-35

Fax : 021-35250136

E-mail : headoffice@jumanigroup.com

KHAIRPUR SUGAR MILLS LIMITED

STATEMENT OF FINANCIAL POSITION

AS AT SEPTEMBER 30, 2025

2025 2024

- Rupees in 000'c -•

1,608,514	2,204,746
218,215	275,I58
	61,948
585,954
1,429,534	924,183
141,809	290,147
7,811
218,769	82,246

NON-CURRENT ASSSETS

Property, Plant and Equipment

6,3q0,892

4,919,764

Intangible Assets

7,J04

7,478

Long Term deposits

69,565

23,671

6,467,561

4,950,913

CURRENT AS8ETS

Stock in Trade

Stoms & spare and loose tools

Short Term Investment

Trade Debts

Advances

Deposits, prepayments and other receivables

Tax refund due from government

Cas6 and bank balances

d,210,606

3,838,428

i0izL ASSETS

10,678,167

8,789,341

EQUITY AND LIABWITIES

AUTlfORISEB SHARE CAPITAL

20,000,000 ordinary shares ofRs. IO/- each

200,000

SHARE CAPITAL AND RESERVES

160,175	160,175
557,541	395,9I 1
3,144,289	2,368,193
1,140,S57	I,i40,657

Issued, suhscribcd and paid-up capital Revenue reserve • accumulated profit

Muhammad Mubeen Jumani

22d,065	294,362
1,246,664	g43,203
247,356	48,966

53,187	13,194
761,615	1,050,004
2,944,832	2,146,747
197,786	293,364
	34,565

Surplus on revaluation ofproperty plant and equipment • net Subordinated loan

SHAREHOLDER'S EQUITY

NON-CURRENT LIABILITIES

5,002,662

4,064,936

Long Terri Financing

Deferred Liability

base Liabilities

1,718,1185

1,186,531

CURRENT LIABILITIES

Current portion of lease liabilities

Trade and other payables

Short term borrowing

Accrued Markup

Provision for taxation

3,957,420

3 537,874

CONTlNGr'.NCIES AND COMMITMENT

TOTAL EQMT ND LIABILITIES

10,678,167

8,789,341

SUGAR MILLS LIMITED

Phone : 021-35250131-35

Fax : 021-35250136

E-mail : headoffice@jumanigroup.com

KHAIRPUR SUGAR MILLS LIMITED

STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

(370,280)	(300,544)
t.®)	(S2,713)
43,170	14,355
(47,933)	(26,535)

FOR THE YEAR ENDED SEPTEMBER 30, 2025

SALES -NET	11,137,024	11,363,646
COST OF SALBS	(9,992,436)	(10,19l,S32)
GROSS PROFIT	1,144,588	1,172,114
OPERATING EXPENSE
Adminisbative expenses
Distribution cost
Other income
Other operating expense
	(409,904)	(345,437)
OPERATING PROFIT	734,684	826,677
FINANCE COST	(468,773)	(568,479)
PROFIT BEFORE INCOME TAX AND £INAL TAXES	265,911	258,198
MINIMUM TAX DIFFERENTIAL / FINAL TAXES	(53,960)	(14,959)
PROFIT BEFORE INCOME TAX	211,951	243,239
INCOME TAX	(150,430)	(183,406)
PROFIT AFTER INCOME TAX	61,521	59,833
OTHER COMPREHENSIVE INCOME FOR THE PERIOD

Items that will be reclassified subsequently to the statement ofprofit or loss
Items that will not be reclassified subsequently to the statement ofprofit or loss

F0fof fiibeen Jumani

TOTAL COMPREHENSIVE INCOME FOR THE PERIOD EARNINGS PER SHARE - BASIC AND DILUTED

61,521

3.84

59,833

3.74

ChiefExecutive

uhamciadBilal Tamil Chieffinancial Officer

ñfuhamzriad wiibeen Jumani Director

F : 021-35250136

E-mail : headoffice@jumanigroup.com

KHAIRPUR SUGAR MILLS LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR TBE YEAR ENDED SEPTEMBER 30, 2025

Issued, subscribed & paid-up

Revenue reserves -Accumulated

and equipment

Total

------- -Rupees in 000's -- - -- •-- - ---

Balance as at September 30, 2tf23

160,175

234,411

2,469,860

1,140,657

4,005,103

Profit for the year

59,833

Total comprehensive income

Transfer of incremental depreciation from revaluation

surplus on property, plant and equipment - net of tax

101,667

(101,667)

Balance as at September 30, 2024

160,175

395,911

2,368,193

1,140,657

4,064,936

Ptofit for the year

61,521

r• •i caznprehensive income

Revaluation surplus arise6 during the year - net of tax

876,205

Transfer of incremental depreciation from revaluation

surplus on property, plant and equipment - net of tax

100,109

(100,109)

Balance as at September 30, 025

557,541

3,144,289

1,140,657

5,002,662

FaresMr been Jumani Chief Executive

Fax : 021-35250136

E-mail : headoffice@jumanigroup.com

KHAIRPURSUGAR MILLS LIMITED

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED SEPTEMBER 30, 2025

203S 202'i

--•-- Jtupees in 000's ---

A. CASff FLOWS ''ROM OPERATTNCRACTIVJTIff

Profit before income tax and final tazes

Adjustmentsfor non-cash charges and other items-

Depreciation and amortization

265,911

270,209

258,198

250,066

Provision for Workers' welfare Fund and Workers' Profit Participation Fund

19,875

I 7,876

Finance cost

468,773

568,479

Gain on Disposal ofproperty plant and equipment

(9,294)

(9,640)

Working capital changes

(598,056)

(I 58,490)

Cash generated from operations

417,418

926,489

Finance cost paid

(478,118)

Workers' Profit Participation Fund

(35,662)

Workers' welfare Fund

(6,689)

Income tax paid

(188,938)

(186,277)

Long term deposits - net of lease deposit

3,512

(10,839)

Net cash (used in) / generated from operating activities

(323,289)

208,904

B. CAff FLOW FROñf INVESTTRC ACfZVTTIES

Capital expenditure

Capital work-in-progress - net Short term investment

Proceed from disposal ofproperty plant and eqtapment

Net cash (used in) investing activities

C. CASff FLOW FROM FINANCIN( ACTIVITIES

Market Commmee fee paid Long term loan received Lease rentals - paid

Short term finance - net

	(2,009)
(70,297)	(188,177)
(19,173)	22,573
798,085	165,499

(248,803)

(132,844)

Net cash generated £rom / (used in) financing activities	708,615	(2,114)
NET DECREASE IN CASH AND CASH EQUIVALENTS	136,523	53,946
CASB AND CASH EQUIVALENT AT BEGINNING OF TTTE YEAR	82,246	28,300
CASH AND CASH EQUIVALENT AT END OF THE ¥EQ	218,769	82,246

(298,304)	(121,586)
(24,397)	(3,010)
61,948	(39,648)
11,950	1 I ,400

dazaz Mubeen /umani

C'hief Finayeiol Officer

7tfuhazemad Mubeen lame u' Director

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