Financial Results for the Year Ended June 30 2025

KHYBER TOBACCO COMPANY LIMITED

STATEMENT OF FINANCIAL POSITION

AS AT JUNE 30, 2025

2025

2024

Note

Rupees

Rupees

EQUJT+ AND LIABILITIES

SHARE CAPITAL AND RESERVES

Share capital

Unapprop^iated prorlt

General reserves

6,4

RevaIUat!on surplus an property, plant and equipment

7

2,935,299,386

2,696,483,573

LtABILITIE5

NON CURRENT LIABILITIES

Emptoyee retirement benefits

8

Deferred taxation

Lease liabilities

10

CURRENT LIABt LITIES

393,257,039

433,733,288

Current oot"fi can cf let se Tiabibit ies

10

182,650,617

99,564,887

Trade and other Oayables

11

11, 705,346,768

7,832,548,264

Unclaimed dividedh

16,658,510

16,669,221

Loan from soonsors - unsecured

12

1,062,835,638

901,035, 638

Accrued markup on loan *rom sponsors un-secured

13

257,686,132

233,616,169

Provision fo° tax.s' en and levy

169,536,474

44,530,446

13,394,714,139

9,127,964,625

CONTINGENCIES AND COMMITMENTS

14

TOTAL EQUITY AND LIABJLITIES

16,723,270,564

12,258,141,486

NON CURRENT ASSETS

Property, plant Inc *qu›oment

15

Right of use- asser

16

Long term depos:'ts and orepayments

17

2,856,674,060

3,002,769,5S2

CURRENT ASSETS

Stock in trade

Stores, spare oarts and loose tools

Traoe debts

19

Advances, DrepaynJc nts and other receivables

20

Taxes refundable

21

Prepaid levy

Advance ncoo -air

Cash and oank DuIAnnes

22

13,866,596,504

9,253,371,934

TOTAL ASSETS

16,723,270,564

12,258,14

86

69,226,040

S9,226,040

2,626,110,411

2,302, 162,638

3,312,465

239,962,935

281,742,430

151,537,799

I2O, 231,933

163570,530

179,827,028

78,148,710

133,674,327

2,737,476,813

2,824,478, 195

98,207,445

147,311, 167

Z0,989,802

30,980,190

10,339,543,438

6,313,346,604

23,143,300

26,877,660

957,260,888

1,348,738,777

313,465,546

416,853316

430,835,050

106,499,582

16,344,998

491,0B7,443

82,025,802

1,311,260,839

944,685, 195

KHYBER TOBACCO COMPANY LIMITED STATEMENT OF PROFIT OR LOSS

FOR THE YEAR END£D JUNE 30, 2025

2025

2024

Note

Rupees

Rupees

Revenue from contracts with customers - net

23

9,890,703,179

3,113,760,068

Cost of sales

24

(8,115,882,823)

(2,957,784,962)

Gross profit

1,774,820,356

155,975, 106

Admin strat we expenses

2S

Selling and distribution expenses

26

Impairment loss on financial assets

19.1

(791,244,846) (623,910,866)

Operating profit / (Pass)

983,575,510

(467,935,760)

Other income

27

20,722,6I5

3246,824

1,004,298,125

(464,688,936)

Oher epeses

28

Fnance cost

29

(589,968,469)

(508,947,395)

Profit / (loss) before final and revenue taxes

414,329,656

(973,636,331)

Final tax and minimum tax differential

30

{44,463,206)

Profit / {loss) before income tax

414,329,656

(1,018,099,537)

Taxation

31

(139,681,602)

(3,897,489)

Profit / (loss) for the year

274,648,054

(1,021,997,026)

Earnings per share - oasic and diluted

32

39.67

147 63)

(362,227,990]

(339,972,97T)

[324,607,318)

(206,347,167)

(104,409,538)

(77,590,728)

(261,301,753)

(238,968,580)

(328,666,716)

(269,978,815)

Share capital

Reserves

Capital reserves

Revenue reserves

Total

Revaluation

surplus on property, plant and equipment

General reserves

UI°Iappropriated profit

-------------

---- -

--

-----Rupees---------------------------------------------

Balance as at July 01, 2023

69,226,040

368,963,006

3,312,465

3,252,438,743

3,793,940,254

Total comprehensive income for the year

Loss for the year

{1,021,997,026)

(1,021,997,026)

Other comprehensive income for the year

71,651, 878)

3,094,827

(68,SS7,OSI)

(7t,65},878)

(1,O18,902,199)

(l,O90,554,O77)

Transfer from surplus on revaluation of property, plant and equipment - net of tax

- on account of incremental depreciation 15,568, 698) 1'i,568,698

IS, S68, 698)

15,568,698

Transactions with owners:

-Dividend distributed during the year

(6,942,604)

(6,942,604)

Balance as at June 30, 2024

69,226,040

281,742,430

3,312,465

2,342, 162,638

2,696,443,573

Tata| comprehensive income for the year

Profit for the year

274,648,054

274,648,054

Other comprehensive income for the year

(22,268,797)

(13,523,444)

(35,792,241)

(22,268,797)

261,124,610

238,855,813

Transfer from surplus on revaluation of property, plant and equipment - net of tax

- on account of incremental depreciation

(15,329,075}

15,329,075

- on account of disposal

(4,181,623)

4,181,623

(19,5i0,698)

19,51D,698

Transfer from general reserves to unappropriated profit

(3,312,465)

3,312,465

Balance as at June 30, 2025

69,2Z6,O40

239,962,935

-

2,626, 110,411

2,935,299,386

280,149,074

268,4I^,404

49,103,722

49,103,722

44,463, 206

47,796,923

38,936,080

(2,260,936)

(3,246,824)

93,189,789

65,012, 237

3,007,500

104,409,538

77,590,728

{13,910,779)

21,739,923

28,937,945

9,815, 176

328,666,716

269.978 15

(4,026,196,834)

{4,606,710,320)

3,734,360

(7,520,309)

300,979,130

(40,383, 664)

10,197,981

161, 223, 417

4,049,145,386

4,350,796,588

Profit / (loss) before income tax

Adjustments for:

414,329,656

(1,018,099,53 7)

Depreciation on property, plant and equipment

Depreciation on righ t of use asset

Fin al tax and minimum tax differential

Provision for staff °efirement benefits

Accrued liabilities written back

Advance to suppliera rotten off

Loss on disposal of property, plant and equipment

Impairment loss on *inancial assets

Excnange (gain)/loss

Provision for workers' profit participation fund

Provision fa° workers' wel(are fund

Finance cost

92B,9o4,668

831,992,291

Cash flows from operating activities before working capital changes

1,343,234,324

186,107,246)

Effect on cash flows due to working capital changes

(Increase} / decrease in stoCk in trade

Increase n store and spares

Increase n tracie d°.bts

Decrease / (Increase) in advances and prepayments

Increase in trade ated other payaDles

337,B60,023

(142,594,288)

Casfi (used in) / generated from operations

1,d81,094,347

(328,701,534)

Gratuity paid

Income tax paid

Levy's paid

Sales tax and excise Juty paid

Finance cost paid

Workers' Welfare *und oafd

(1,282,768,188)

(228,667, 602)

Net cash generated / (used in) from operating activities

39B,326,159

(557,369, 136)

B. CASH FLOWS FROM INVESTING ACTIVITIES

Additions to property, plant and eouipment

Proceeds from disposal of property, plant and equipment

Long term deposits and prepayments

Net cash used in investing activities

(1B6,164,804)

(372,979,179)

C. CASH FLOWS FROM FINANCING ACTIVITIES

Receipt of loan from sponsers

161,800,00d

800,000,000

Dividend paio

(10,711)

(6,444,674)

Lease rentals paid

(7,375,0D0)

(S,O00,000)

Net cash generated from financing activities

154,414,289

788,555, 326

Net (decrease) / increase in cash and cash equivalents (A+B+C)

366,575,644

{141, 792,989)

Cash and cash equivalents at beginning of the year

944,685,195

i,086,478,184

Cash and cash equivalents at end of the year

22

1,311,260,839

944,68S, 195

|38,323,O63)

(3,1S2,10Z)

(446,828,225)

(21,064,763)

(I 6,344,998)

(573,087, 318)

(182,046,514)

(186,105,739)

(42,483,068)

(200,055,19d)

(348,236,400)

3,900,000

9,990,388

(24,742,779)