Subject: Financial Results for the Ouarter ended 31" March 2025
Ref: KTC/PSX/FR-Q3-25Dear Sir,
We have to inform you that Board of Directors of our company in their meeting held on April 30, 2024 at 10:00 a.m. at the registered office of the company i.e. IChyber Tobacco Company Limited, Nowshera Road Mardan considered and approved the following financial results:
Cash Dividend Nil
Bonus Shares Nil
Right Shares Nil
Any other entitlement/Corporate Action Nil
Any other Price Sensitive Information Nil
In compliance of Noticed PSX/N-062 dated Jan, 10, 2025 we enclose herewith the following
Condensed Interim Statement of Financial Position
Condensed Interim Statement of Profit & Loss
Condensed Interim Statement of Changes in Equity
Condensed Interim Statement of Cash Flows
Yours Sincerely
ah Company Secretary
+92-9378-4463-6 @ www.l‹hybertcbacco.cont
+92-9378-4*›63-9 F y connect@I‹hybertebac«o.costa
NTN NO: 2257984-2
li111 8 EU 'I'OBACCO COS'I PAN1' LI1I1'FED
CON DfNSE D INTER1S4 PROFI'F AND LOSS ACCOUNT (UN-A UDITED) ron ri i E NIN E MONJ'IIS PERIOD ENDED iYIARCI i 31, 2025
Quarter ended | Nine Months Ended | |||||
March 31, | March 31, | March 31, | March 31. | |||
2025 | 2024 | 2025 | 2024 | |||
n «» r »n coiitr,icls with customer's - net | 3,963,403,380 | 1,895,655,185 | 8,847,535,391 | 2.852,464,638 | ||
tosi of sales | (3,105,995,901) (817,033,267) | (7,487,318,064) | f2,367,722,7 t3) | |||
Gross jH'ofit | 857,407,479 | l,07b,62l,918 | 1,360,217,327 | |||
Adrn liiistrative expenses Sellllig and Distribtition cost liiipairnient loss oli financlal assets Other expenses | (165,930,676) (fi,04S,280) | (146,7 T2,934} (5,163,790 | (354,238,44 (220,2071:§ (35,138,599) | (304.843,991) (11 J,7 I4,939) (5 I,733,120) (26,707,315 | ||
Finance cost | (5,992,567) | (57,971, 130) | (173,072,840) | (17 1,385,5 t2; | ||
(208,151, 161) | (209,847,853) | (782,656,999) | (670,384.906) | |||
Other ol erai ing income | I I ,173,560 | 6,000,000 | I I,173,560 | 6,000,000 | ||
9tH'•iting° (loss) / profii | (785,375,053) | 874,774,065 | 5i88,733,888 | (179,643,0 I I | ||
(Loss) / profit before income tax, final tax and her | (785,375,053) | 874,7'/4,065 | ?88,733,g88 | ( I79,643,0 i I ) | ||
Filial tax mid minimum tax differential | ||||||
(785,375,053) | 874,774,065 | 588,733,888 | (179,643,0 i 1) | |||
'taxation | (108,10fi,909) | 70,4 I 9,025 | (163,467,1 11) | (77,464, 1 45) | ||
804,355,040 | 425,266,777 | (257 107, 156) | ||||
Earnings pe share - bas ie and diluted | ( I 29.07) | I IG.19 | 61.43 | ( 14 | ||
CHIEF | CU | DIR CTO | ||||
KHYBER TOBACCO COi fPKNh' LH tITED
SHARE Cnel rAL AND RESERVES | ||||||
Share capital | Gcncrnl rcsem'c | Revaluation | Reserves for issuance of bonus shares | Total | ||
Rupees | ||||||
COh'DENSED I TERIi$I STATES lEhT OF CIIMAGES I EOUITY fIJN-A UDITEDI
FOR THE NHE JIOiNWHS PERIOD Eh'DED L-tRC"£I 31. 2025
Balance at 01 JulJ' 20?3
Total comprehensh e income/(loss) for the period Profik(loss) for the periodOtfiw comprehensi*'e inwme for the period
Surplx on revaiuafion of propec,'. plant and equipnleni
on accoint of incremenial depreciation
on account of dkpos&
Sfiares issued as iiilly paid bonus shares Oler comprehensive loas for the yr
69,226,040 3,312,465 S68,963,006
(57,5J8,653)
57,5?8,653)
z,S52,4zg,74S S.793,940,254
(257, I07,l56) (257,l07,156)
57,538,653
(6,922,604) (6,922,604)
206,491 107) (?64,029,760)
Balance at 31 Ilarcb ?02d
69226,040_ 3,312,465 31 l,424,353 - 3,l45,947,6iS6 J,529,91494
Balance at 01 Jul;r 202J
Total comprehensive income/(loss) for the period Profif9oss) for the period
Audit Adjustment
OAer compreheasiv•e income for the period
Transfer from surplus oa res'aIuatiou of propem•, plant and equipment - net of tax
on account of inwemental depreciation
on account of disposal
Final dividend at Re 1 per share Transactions ss'ith owners
Shares issued as fully paid bonas shares
69,226,040 3,312,465 281,742,430
2,S42,162,638 2,696,443,573
Balance at 31 ?tIareh 2025
425,266,777.00
425,266,777
(7,821,471.00)
7,82l47L00
- - (7,821,471) - 433,088,248 425,266,777
3,121,710i350
DIRE OR
69,226,040 3, 2,465 273,920,9:>9
D R
- 2,77S;2ñ0,886
KHYBER TOB.tCCO COUPS.N*.' 1.t0'I1'1'1*.D
COh'DENSED I TERIJ I B.GLANCE SHkE2' (UN-›t I DITED)
69,226,040 | 69,22€i,040 |
2,775,250,886 | 2,342,162,638 |
3,312,465 | 3,312.465 |
273,920,959 | 281,742,430 |
2,786,466,917.00 | 2.824,478, 195 |
110,483,37d.00 | 147,311,167 |
37,435,795.00 | 30.980,190 |
AS AT 31 A4ARCI4 2024
Un-audited AGarch 31, 2025 | Audited 30 June 2024 | Un-and ited March 31, 2025 | Audited 30 June 2024 | ||||
Itu0ecs | Rupees | Ruriees | Rupees | ||||
SBARE RM'ITAL HN'D RESERA'ES | NON CURRENT ASSETS | ||||||
Issued, subscribed and paid up share capital (ordi)n | ' s | Property, plant and equipment | |||||
Unappropriared Pmfit | Right of Use Asset | ||||||
Revenue reserves | Long term deposits | ||||||
surplus on revaluation of pmpertv | 2,934,386,086.00 | 3.002,769.552 | |||||
Plant and Equipment-net of ta.x | 3,121,710,350 | 2,696,443,573 | |||||
NOh' CURREh'T LL4BILITIES | CURRENT ASSETS | ||||||
EmpIo3'ee benefits | 120,402,304 | 120,231,933 | Stock in trade | ||||
Lease liabiJty | 133,674,327 | 133,674,327 | Trade debts | ||||
Deferred ta.x liabilides-net | 244,524,77J | 179,827,028 | Advances, prepayments and other rece | ||||
498,601,405 | 433,733,288 | Stores Spare Parts and Other inventor | |||||
Advance income two | |||||||
Lease Liabilitv-current | |||||||
Trade and other pa5'ab1es | Cash and bank balances | ||||||
Unclaimed dividend | l6,970,0J6,460 | 9.255.371,934 | |||||
Loan From Director | |||||||
Provision for Ta.xa on | |||||||
16,264,120,791 | 9,127,964,625 | ||||||
CIIIE
I 9,904,432,546.00 12,255,141.486
DI
10,206,354,664.00 | 6,313.346,604 |
4,042,758,436.00 | 1,348,738,777 |
1,812,073,100.00 | 539.697,896 |
51,425,637.00 | 26.877,660 |
62.025,602 | |
857,434,623.00 | 944,685,195 |
120,150,352 | 99,564,887.00 |
14,941,165,769 | 8.066,164.433 |
16,669,221 | 16,669.221 |
1,062,655,638 | 901,035,638 |
143,299,811 | 44,530,446 |
19,90J,432,546.00 12.258.141,486
DIRECTOR
Itl IvBEn TOO SCCO COC4PANY L164ITE D
CONDENSED I NTERIM CASI I FLOW STATEM ENT (UN-AUDITED) ron rriE NINE MONTHS PERIOD ENDED NIARCH 51, 2025
cxsu rLo»'s mom OrLimzlNG ACTIVITIES
N inc Months Ended Ma rch 31, March 31,
2025 2024
-- ---- ---------Rtlpees-------------
I'rnfit/fI nos) he More tnxalicil
AJjustmeiits for:
Depreciation
r»il lax and minimum tax diftfircittial Provisioi ror staff"retireineit benefits Right of Use Asset-Depreciation Accrued liabilities written back Advance to supplier written off Impairment loss on financial ossets
Exchange loss / (gain) on foreign transaction Finance cost
38S,733,8fiS
(179,643,01 I )
240,992,378 | 20.1,951 ,568 | |
19,318,706 | 21,256,534 | |
20,585,4G5 | 27,762, 119 | |
51,733,120 | ||
26,707,31 5 | ||
17.1,3 85,542 |
286,601,112 500,796,198
Cash flows from operating activities before working cnpilnl cInnges Worming capitaI changes
875,335,000
321, 1.53,187
stock in trade store alid spares ttade debts
advances and prepaynieuts Advance duty and Taxes Advance income tax
trade and other payables
(3,893,008,0G0) | (4,590,642,930) |
(70, b53,4 t6) | |
(2,ti94,019,f›59) | (1 35,551,331 ) |
(1,108,092,904) | (106,086,710) |
(24,547,977) | (47,007,034) |
82,025,802 | (51,486, 179) |
6,875,001,336 | 4,496,018,594 |
(763,241,J62) (505,609,036)
Cash generated from operations
Gfatuilypad
hiconic tax paid
Lc‹ise rentals pa id
Finance cost pa id
Dividcnd paid
Net cash generated from oper'.iting tictivities
cASH rLows rRou INVESTING ACTIVITIES
Additions to propen '. plant and equipment Additions to Intangible Assets
Security ‹leposits
Proceeds from sale of Fixed Asset Net cash used in investing activities
cASli rLows rROâ4 FINANCING Ac'riviTiEs
Short term loan-Unsecured Dividend paid
Repaymcnt of shon term loan
I 12,093,538
(19,148,335) | (1,828,392) |
(163,682,300) | (230,389,931 ) |
,704,543) | ( 1.2,604,956) |
(543,034 |
(188,535,198)
(16C,153,307) | (187,178,266) |
(6,455,605) | (2,641,360) |
(76,441,660)
(172,608,512)
(l 84,455,849)
(245,366,313)
(429,822,162)
(189,S1.9,62G)
CHIEF
Ca.sli and c:lxli equiviilent.s ut lieglnri iiig of the }icriotl C:isli iiiid cnsli v9 uiva lent.s :it cmd of the pvriod
161,800,000 500.000.000
161,800,000
600,000,000
7.2 7
94'l,f›il '',195 l,0h6,‹t78, 1 S4
b57,•l34,G23 1,266.836 396
DIRECTOR