Note | Mar. 31, 2026 Unaudited | June 30, 2025 Audited | ||
Rupees | ||||
NON CURRENT ASSETS | ||||
Property, Plant and Equipment | 3 | 1,273,175,483 | 1,280,756,896 | |
Bearer Plants (Biological assets) | 209,450 | 182,450 | ||
Long Term Deposits | 88,983 | 88,983 | ||
1,273,473,916 | 1,281,028,329 | |||
CURRENT ASSETS | ||||
Inventory - Livestock (Biological Assets) | 11,505,025 | - | ||
Inventory - Animal Feed and Medicines | 949,725 | 707,000 | ||
Stores and Spares | 4 | - | - | |
Advances and Other Receivables | 2,808,374 | 1,925,801 | ||
Cash and Bank Balances | 5 | 523,134 | 17,050,510 | |
15,786,258 | 19,683,311 | |||
1,289,260,174 | 1,300,711,640 | |||
SHARE CAPITAL AND RESERVES | ||||
Share Capital | 12,275,030 | 12,275,030 | ||
Capital Reserve | ||||
Statutory Reserve | 257,782 | 257,782 | ||
Revaluation Surplus | 1,236,747,968 | 1,244,978,331 | ||
1,237,005,750 | 1,245,236,113 | |||
Accumulated Loss | (7,048,465) | (6,560,109) | ||
1,242,232,315 | 1,250,951,034 | |||
NON CURRENT LIABILITIES | ||||
Loan from Shareholder/ Director | 6 | 16,500,757 | 16,500,757 | |
Deferred Taxation | 24,786,638 | 27,226,185 | ||
41,287,395 | 43,726,942 | |||
CURRENT LIABILITIES | ||||
Short Term Loan from Directors | 7 | 5,159,718 | 5,559,718 | |
Trade and Other Payables | 8 | 580,746 | 473,946 | |
5,740,464 | 6,033,664 | |||
CONTINGENCIES AND COMMITMENTS | 9 | |||
1,289,260,174 | 1,300,711,640 | |||
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 NINE MONTHS PERIOD ENDED MARCH 31, 20263 Months Period Ended | ||
2026 | 2025 | |
Rupees | ||
9 Months Period Ended | ||
2026 | 2025 | |
Rupees | ||
SALES | 530,000 | 609,000 | 530,000 | 609,000 | ||||
Less: COST OF SALES | 2,232,910 | 2,122,353 | 2,232,910 | 2,122,353 | ||||
GROSS PROFIT | (1,702,910) | (1,513,353) | (1,702,910) | (1,513,353) | ||||
Less: Administrative, Selling and General Expenses | 3,647,951 | 5,073,747 | 15,583,371 | 17,075,203 | ||||
(5,350,861) | (6,587,100) | (17,286,281) | (18,588,556) | |||||
OTHER INCOME | ||||||||
Rent | 1,902,425 | 2,189,177 | 5,904,325 | 6,600,977 | ||||
Agricultural Income | - | - | 225,750 | 220,110 | ||||
OPERATING (LOSS) | (3,448,436) | (4,397,923) | (11,156,206) | (11,767,469) | ||||
Less: Financial Expenses | 70 | 610 | 2,060 | 1,200 | ||||
(LOSS) BEFORE TAXATION | (3,448,506) | (4,398,533) | (11,158,266) | (11,768,669) | ||||
TAXATION | ||||||||
Current Deferred | 10 | - (817,120) | - (523,896) | - (2,451,360) | - (1,571,688) | |||
(817,120) | (523,896) | (2,451,360) | (1,571,688) | |||||
NET (LOSS) FOR THE PERIOD | (2,631,386) | (3,874,637) | (8,706,906) | (10,196,981) | ||||
OTHER COMPREHENSIVE INCOME | - | - | - | - | ||||
TOTAL COMPREHENSIVE / (LOSS) FOR THE | PERIOD | (2,631,386) | (3,874,637) | (8,706,906) | (10,196,981) | |||
(LOSS) PER SHARE - BASIC AND DILUTED | (2.14) | (3.16) | (7.09) | (8.31) |
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 NINE MONTHS PERIOD ENDED MARCH 31, 2026SHARE | CAPITAL RESERVE | ||||
CAPITAL | |||||
Issued, Subscribed & | Statutory | Revaluation | Accumulated Loss | Total | |
Paid Up | Reserve | Surplus | |||
Capital | |||||
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 Revaluation of Property, Plant and Equipment | - | - | (7,385,976) | 7,385,976 | - | |
Deferred Tax related to Depreciation on Building Cost | - | - | (12,434) | - | (12,434) | |
Total Comprehensive Loss | - | - | - | (10,196,981) | (10,196,981) | |
Balance as at March 31, 2025 | 12,275,030 | 257,782 | 1,247,431,457 | (13,372,593) | 1,246,591,676 | |
Balance as at July 1, 2025 | 12,275,030 | 257,782 | 1,244,978,331 | (6,560,109) | 1,250,951,034 | |
Transfer due to Incremental Depreciation on Revaluation of Property, Plant and Equipment | - | - | -(8,218,550) | -8,218,550 | - | |
Deferred Tax related to Depreciation on Building Cost | (11,813) | - | (11,813) | |||
Total Comprehensive Income /(Loss) | - | - | - | (8,706,906) | (8,706,906) | |
Balance as at March 31, 2026 | 12,275,030 | 257,782 | 1,236,747,968 | (7,048,465) | 1,242,232,315 |
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 NINE MONTHS PERIOD ENDED MARCH 31, 20269 Months Period Ended | ||
2026 | 2025 | |
Rupees | ||
CASH FROM OPERATING ACTIVITIES | |||
(Loss) after Taxation Adjustments for: Depreciation | (11,158,266) 8,843,413 | (11,768,669) 9,625,890 | |
Financial Expenses | 70 | 1,200 | |
Operating (loss) before working capital changes | (2,314,783) | (2,141,579) | |
(Increase)/Decrease in Operating Assets | |||
Inventory - Livestock | (11,505,025) | (9,425,320) | |
Inventory - Animal Feed and Medicines | (242,725) | (299,072) | |
Increase/(Decrease) in Operating Liabilities | (14,062,533) | (11,865,971) | |
Trade and Other Payables | 106,800 | (310,200) | |
Cash (used in) operations | (13,955,733) | (12,176,171) | |
Financial Expenses | (70) | (1,200) | |
Income Tax Paid | (882,573) | (946,141) | |
Net Cash (used in) Operating Activities | (14,838,376) | (13,123,512) | |
CASH FROM INVESTING ACTIVITIES | - | - | |
Expenditure on Fixed Capital Assets | (1,262,000) | - | |
Expenditure on Bearer Plants | (27,000) | (17,500) | |
Net Cash (used in) Investing Activities | (1,289,000) | (17,500) | |
CASH FROM FINANCING ACTIVITIES | |||
Repayment of Director's Loan | (400,000) | (400,000) | |
Net Cash (used in) Financing Activities | (400,000) | (400,000) | |
NET (DECREASE) IN CASH AND CASH EQUIVALENTS | (16,527,376) | (13,541,012) | |
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD | 17,050,510 | 13,840,420 | |
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD | 523,134 | 299,408 | |
Chief Executive Director Chief Financial Officer