KHYBER TEXTILE MILLS LIMITED
CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION
AS AT DECEMBER 31, 2024
Note
NON CURRENT ASSETS
Dec. 31, 2024 | June 30, 2024 | |
Unaudited | Audited |
Rupees
Property, Plant and Equipment | 3 |
Bearer Plants (Biological assets) | |
Long Term Deposits | |
CURRENT ASSETS | |
Inventory - Livestock (Biological Assets) | |
Inventory - Animal Feed and Medicines | |
Stores and Spares | 4 |
Advances and Other Receivables | |
Cash and Bank Balances | 5 |
SHARE CAPITAL AND RESERVES
1,287,174,157
182,450
88,983
1,287,445,590
3,701,450
1,549,858
-
2,141,139
6,893,144
14,285,591
1,301,731,181
#REF!
164,950
88,983
#REF!
-
638,510
-
1,517,239
#REF!
#REF!
#REF!
Share Capital
Capital Reserve
Statutory Reserve
Revaluation Surplus
Accumulated Loss | |
NON CURRENT LIABILITIES | |
Loan from Shareholder /Director | 6 |
Deferred Taxation | |
CURRENT LIABILITIES | |
Short Term Loan from Director | 7 |
Trade and Other Payables | 8 |
CONTINGENCIES AND COMMITMENTS | 9 |
12,275,030
257,782
1,249,893,449
1,250,151,231
(11,959,948)
1,250,466,313
16,500,757
28,381,434
44,882,191
6,259,718
122,958
6,382,676
12,275,030
257,782
1,254,829,867
1,255,087,649
(10,561,588)
1,256,801,091
16,500,757
29,416,793
45,917,550
#REF!
463,158
#REF!
1,301,731,181 | #REF! | ||
- | #REF! | ||
The annexed notes form an integral part of these condensed financial statements |
Chief Executive | Director | Chief Financial Officer |
KHYBER TEXTILE MILLS LIMITED
CONDENSED INTERIM STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
FOR THE HALF YEAR ENDED DECEMBER 31, 2024
Note | Half Year ended Dec. 31 | |||
2024 | 2023 | |||
Rupees |
Quarter ended Dec. 31
2024 2023
Rupees
SALES
Less: COST OF SALES
GROSS (LOSS)
Less: Administrative, Selling and General Expenses
OTHER INCOME
Rent
Agricultural Income
OPERATING (LOSS) | |
Less: Financial Expenses | |
(LOSS) BEFORE TAXATION | |
TAXATION | |
Current | 10 |
Deferred |
NET (LOSS) FOR THE PERIOD
OTHER COMPREHENSIVE INCOME
TOTAL COMPREHENSIVE / (LOSS) FOR THE PERIOD
-
-
-
12,001,456
(12,001,456)
4,411,800
220,110
(7,369,546)
590
(7,370,136)
-
(1,047,792)
(1,047,792)
(6,322,344)
-
(6,322,344)
1,848,000
2,363,806
(515,806)
8,547,638
(9,063,444)
2,993,100
240,000
(5,830,344)
4,485
(5,834,829)
-
(1,116,473)
(1,116,473)
(4,718,356)
-
(4,718,356)
--
- | 620,753 | |
- | (620,753) | |
5,843,460 | 4,077,285 | |
(5,843,460) | (4,698,038) | |
2,209,400 | 1,486,450 | |
220,110 | 165,000 | |
(3,413,950) | (3,046,588) | |
302 | 3,220 | |
(3,414,252) | (3,049,808) | |
- | - | |
- | - | |
- | - | |
(3,414,252) | (3,049,808) | |
- | - | |
(3,414,252) | (3,049,808) | |
EARNINGS / (LOSS) PER SHARE - BASIC AND DILUTED | (5.15) | (3.84) | (2.78) | (2.48) | |||
The annexed notes form an integral part of these condensed financial statements.
Chief Executive | Director | Chief Financial Officer |
KHYBER TEXTILE MILLS LIMITED
CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY
FOR THE HALF YEAR ENDED DECEMBER 31, 2024
SHARE | CAPITAL RESERVE | ||||||
CAPITAL | |||||||
Issued, | Accumulated | Total | |||||
Subscribed & | Statutory | Revaluation | Loss | ||||
Paid Up | Reserve | Surplus | |||||
Capital | |||||||
' ------------------- Rupees ------------------- | |||||||
Balance as at July 1, 2023 | 12,275,030 | 257,782 | 919,741,339 | (13,116,647) | 919,157,504 | ||
Transfer due to Incremental Depreciation on | - | - | (3,749,029) | 3,749,029 | - | ||
Revaluation of Property, Plant and Equipment (net of tax) | |||||||
Total Comprehensive Loss for the Half Year | - | - | - | (4,718,356) | (4,718,356) | ||
Balance as at December 31, 2023 | |||||||
12,275,030 | 257,782 | 915,992,310 | (14,085,974) | 914,439,148 | |||
Balance as at July 1, 2024 | 12,275,030 | 257,782 | 1,254,829,867 | (10,561,588) | 1,256,801,091 | ||
Transfer due to Incremental Depreciation on | - | - | (4,923,984) | 4,923,984 | - | ||
Revaluation of Property, Plant and Equipment | |||||||
Deferred Tax on Incremental Depreciation on | (12,434) | - | (12,434) | ||||
Building | |||||||
Total Comprehensive Income for the Half Year | - | - | - | (6,322,344) | (6,322,344) | ||
Balance as at December 31, 2024 | |||||||
12,275,030 | 257,782 | 1,249,893,449 | (11,959,948) | 1,250,466,313 | |||
The annexed notes form an integral part of these condensed financial statements.
Chief Executive | Director | Chief Financial Officer |
KHYBER TEXTILE MILLS LIMITED
CONDENSED INTERIM CASH FLOW STATEMENT FOR THE HALF YEAR ENDED DECEMBER 31, 2024
Note
CASH FROM OPERATING ACTIVITIES
Half Year ended Dec. 31
2024 2023
Rupees
(Loss) after Taxation | (7,370,136) | (5,834,829) | |
Adjustments for: | |||
Depreciation | 6,417,258 | 4,680,878 | |
Financial Expenses | 590 | 4,485 | |
Operating profit before working capital changes | (952,288) | (1,149,466) |
(Increase)/Decrease in Operating Assets
Inventory - Livestock
Inventory - Animal Feed and Medicines
Increase/(Decrease) in Operating Liabilities
Trade and Other Payables
Cash generated from/(used in) operations
Financial Expenses
Income Tax Paid
Net Cash from/(used in) Operating Activities
CASH FROM INVESTING ACTIVITIES
Expenditure on Bearer Plants
Net Cash from/(used in) Financing Activities
CASH FROM FINANCING ACTIVITIES
Repayment of Director's Loan
Net Cash from/(used in) Financing Activities
NET INCREASE/(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
(3,701,450) 900
(911,348) (1,073,350)
(5,565,086) (2,221,916)
(340,200) (340,320)
(5,905,286) (2,562,236)
-
(4,485)
(623,900) (680,500)
(6,529,776) (3,247,221)
- | - | ||
(17,500) | (15,500) | ||
(17,500) | (15,500) | ||
(400,000) | (350,000) | ||
(400,000) | (350,000) | ||
(6,947,276) | (3,612,721) | ||
13,840,420 | 11,621,222 | ||
6,893,144 | 8,008,501 | ||
Chief Executive | Director | Chief Financial Officer |