Property, Plant and Equipment | 4 | 1,280,756,896 | 1,293,591,415 | ||
Bearer Plants (Biological Assets) | 5 | 182,450 | 164,950 | ||
Long Term Deposits | 88,983 | 88,983 | |||
1,281,028,329 | 1,293,845,348 | ||||
Inventory - Livestock (Biological Assets) Inventory - Animal Feed Stores and Spares | 6 7 | - 707,000 - | - 638,510 - | ||
Advances and Other Receivables | 8 | 1,925,801 | 1,517,239 | ||
Cash and Bank Balances | 9 | 17,050,510 | 13,840,420 | ||
19,683,311 | 15,996,169 | ||||
1,300,711,640 | 1,309,841,517 | ||||
Share Capital | 10 | 12,275,030 | 12,275,030 | ||
12,275,030 | 12,275,030 | ||||
Statutory Reserve | 257,782 | 257,782 | |||
Revaluation Surplus on Property, Plant & Equipment | 11 | 1,244,978,331 | 1,254,829,867 | ||
Accumulated Loss | (6,560,109) | (10,561,588) | |||
1,250,951,034 | 1,256,801,091 | ||||
Loan from Shareholder / Director | 12 | 16,500,757 | 16,500,757 | ||
Deferred Taxation | 13 | 27,226,185 | 29,416,793 | ||
43,726,942 | 45,917,550 | ||||
Short Term Loan from Director | 14 | 5,559,718 | 6,659,718 | ||
Trade and Other Payables Provision for Taxation | 15 | 473,946 - | 463,158 - | ||
6,033,664 | 7,122,876 | ||||
16 | |||||
1,300,711,640 | 1,309,841,517 | ||||
- | - |
The annexed notes form an integral part of these financial statements
CHIEF FINANCIAL OFFICER DIRECTOR CHIEF EXECUTIVE
STATEMENT OF PROFIT OR LOSS FOR THE YEAR ENDED JUNE 30, 2025 | ||||
2025 | 2024 | |||
Note | Rupees | Rupees | ||
SALES | 20,684,000 | 18,354,500 | ||
Less: COST OF SALES | 17 | 14,709,097 | 13,309,832 | |
GROSS PROFIT | 5,974,903 | 5,044,668 | ||
Less: Administrative Expenses | 18 | 21,622,385 | 16,944,650 | |
Other Operating Expenses | 20 | 584,280 | 585,720 | |
Financial Expenses - Bank Charges | 2,788 | 8,880 | ||
22,209,453 | 17,539,250 | |||
(16,234,550) | (12,494,582) | |||
Fair Value Remeasurement Adjustment - Biological Assets | - | (410,781) | ||
Other Operating Income - Rent | 8,909,757 | 6,937,100 | ||
Agriculture Income | 220,110 | 213,800 | ||
OPERATING (LOSS) | (7,104,683) | (5,754,463) | ||
(LOSS) BEFORE TAXATION | (7,104,683) | (5,754,463) | ||
TAXATION | 21 | (1,279,495) | (1,091,994) | |
NET (LOSS) FOR THE YEAR | (5,825,188) | (4,662,469) | ||
EARNINGS / (LOSS) PER SHARE - BASIC AND DILUTED | 22 | (4.75) | (3.80) | |
The annexed notes form an integral part of these financial statements. | ||||
CHIEF FINANCIAL OFFICER DIRECTOR CHIEF EXECUTIVE
STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED JUNE 30, 2025
Note | 2025 Rupees | 2024 Rupees | ||
NET (LOSS) FOR THE YEAR | (5,825,188) | (4,662,469) | ||
OTHER COMPREHENSIVE INCOME | ||||
Items that may not be subsedquently reclassified to profit or loss | ||||
Revaluation Surplus on Revaluation Property, Plant & Equipment | 11 | - | 350,557,842 | |
Less: Related Deferred Tax | 11 | - | (8,225,608) | |
- | 342,332,234 | |||
TOTAL COMPREHENSIVE INCOME / (LOSS) FOR THE YEAR | (5,825,188) | 337,669,765 | ||
The annexed notes form an integral part of these financial statements. |
CHIEF FINANCIAL OFFICER DIRECTOR CHIEF EXECUTIVE
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED JUNE 30, 2025
Issued, Subscribed & Paid Up Capital | Capital Reserves | Accumulated Loss | Total | ||
statutory Reserve | Revaluation Surplus | ||||
' -------------------------- Rupees ----- -
Balance as at July 1, 2023 | 12,275,030 | 257,782 | 919,741,339 | (13,116,647) | 919,157,504 |
Total Comprehensive Income for the Year | |||||
Net Loss for the year | - | (4,662,469) | (4,662,469) | ||
Other Comprehensive Income | 342,332,234 | - | 342,332,234 | ||
- | - | 342,332,234 | (4,662,469) | 337,669,765 |
Transfer due to Incremental Depreciation on Revaluation ofProperty, Plant and Equipment
Deferred Taa on Depreciation on Cost ofBuilding
(7,217,528) 7,217,528 -
(26,178) (26,178)
-
Balance as at June 30, 2024 | 12,275,030 | 257,782 | 1,254,829,867 | (10,561,588) | 1,256,801,091 |
Total Comprehensive Income for the Year | |||||
Net Loss for the year Other Comprehensive Income | - | - | (5,825,188) - | (5,825,188) - | |
Transfer due to Incremental Depreciation on | - | - | - | (5,825,188) | (5,825,188) - |
Revaluation ofProperty, Plant and Equipment | (9,826,667) | 9,826,667 | - | ||
Deferred Taa on Depreciation on Cost ofBuilding | (24,869) | (24,869) |
Balance as at June 30, 2025 12,275,030 257,782 1,244,978,331 (6,560,109) 1,250,951,034
CHIEF FINANCIAL OFFICER DIRECTOR CHIEF EXECUTIVE
(Loss) before Taxation Adjustments for: Depreciation | (7,104,683) 12,834,519 | (5,754,463) 9,716,786 | |||
Loss / (Gain) arising from changes in fair value of Livestock | - | 410,781 | |||
Financial Expenses | 2,788 | 8,880 | |||
Operating profit before working capital changes | 5,732,624 | 4,381,984 | |||
(Increase)/Decrease in Operating Assets | |||||
Inventory - Livestock | - | 1,252,419 | |||
Inventory - Animal Feed | (68,490) | (517,630) | |||
Rent Receivable | (16,060) | (44,500) | |||
Increase/(Decrease) in Operating Liabilities | 5,648,074 | 5,072,273 | |||
Trade and Other Payables | 10,788 | (80,120) | |||
Cash generated from/(used in) operations | 5,658,862 | 4,992,153 | |||
Financial Expenses | (2,788) | (8,880) | |||
Tax deducted at source/Paid | (1,328,484) | (1,521,575) | |||
4,327,590 | 3,461,698 | ||||
Expenditure on Bearer Plants Purchase of Office Equipment | (17,500) - | (92,500) - | |||
(17,500) | (92,500) | ||||
Loan from Directors (1,100,000) | (1,150,000) | ||||
(1,100,000) | (1,150,000) | ||||
3,210,090 | 2,219,198 | ||||
13,840,420 | 11,621,222 | ||||
17,050,510 | 13,840,420 | ||||
-
CHIEF FINANCIAL OFFICER DIRECTOR CHIEF EXECUTIVE