kHYBER TOBACCO COMPANY
Date: October 30, 2025 The General Manager,Pakistan Stock Exchange Limited Stock Exchange Building
Stock Exchange Road Karachi
Ref: KTCfPSX/PR-Q1-2â
Subject:
Dear Sir,
Fiaaacial Results For the period ended 30" September, 2025
We have to inform you that Board ofDirectors of our company in their meeting held on October 30, 2025 at 02:00 p.m. at the registered office of the company i.e. Khyber Tobacco Company Limited, Noivshera Road Mardan considered and approved the following financial results:
September 30, September 30,2025 2024
------------Rupees----------------------------Revenue Tzom co ntzacts with customets - net
1,581,637,7241,243,301, 108
Cost of rales f1,3I8.I 7d,405) (t,584.755.857) | |||
Gross profit | 263,463,319 | (341,454,749) | |
Administrative expenses | (140,838,644) | ( 120,432,794) | |
Selling and Distribution cost | (40,224,567) | (61,586,094) | |
Impairment loss on financial assets | |||
Other expenses | |||
Finance cost | {59,3j8,987j | (56,756.828) | |
(240,382,1g8) | (238,775,7 15) | ||
Other operating income 16,034,j 11 | |||
Operating (loss) / pro fit | 39,115,232 | (580,230,465) | |
(Loss) / profit before income tax, fiinal tax and minirr | 39.125,232 | (580,230, 465) | |
Final tax and minimum tax differential | |||
39, 115,232 | (580,230,465) | ||
Taxation | (2,143,397) | (232,796,449) | |
Profit (Loss) for the period | 36.971 835 | 026,914 | |
Earnings per share - basic and diluted | 5.34 | ||
+92-9378-4463-6
+92-9378-4663-9
@ https://www.khybertobacco.com connect@khybertobacco.com
Yours Sincerely
Pir Farhan Sha Company Seer
NTNNO:2257984-2
xiiYazs ioancco courANv civiizD FOR THE PERIOD ENDED 30 SEPTEMBER 2025 | ||||
30 September | 30 June | 30 September | 30 June | |
2025 | 2025 | 2025 | 2025 | |
Note | Rupees | Rupees | Runees | Rupees |
SHARE CAPITAL AND RESERMS | NON CURRENT ASSETS | |||
Issued, subscribed and paid up share capital (ordi)nary shares ofRs. 10 e | Property, plant and equipment | 2,737,476,813 | ||
Unappropriated Profit | Right ofUse Asset 98,207,d44 | 98,207,445 | ||
Revenue reserves | Long term deposits 21,289,802 | 20,989,802 | ||
surplus on revaIuation of property-Plant and Equipment-net of tax | 2,816,412,581 2.856,674,060 | |||
2,92,27t,222 | 2,935,299.387 | |||
NON CUREENT LfABILITIES | CURRENT ASSETS | |||
Employee benefits | Stock in trade | |||
Leme liabilty | Trade debts | |||
Deferred tax liabilities-net | Advances. prepayments and other rece | |||
392,3t€S34 | 393,257,038 | Stores Spare Parts and Other inventory | ||
CURRENT LIABILITIES | Advance income tax | |||
Lease Liability-current | Taxes refundable | |||
Trade and other payables | Cash and bank balances | |||
Unclaimed dividend | 19,845,935,828 13,866,596,504 | |||
Lonn from Director | ||||
Accrued markup on loan from sponsors-un-secured | ||||
Provision for Taxation | ||||
19,297,723,053 | 13,394,714, 139 | |||
CONDENSED INTERIM BALANCE SHEET (UN-AUDfTED)
69j26,040 | 69,226,040 |
2,667@D7,81 | 2,626, I 10,412 |
285,617,371 | 239,962,935 |
562,523,594 | I5I,539,799 |
78,148,710 | 78, 148,710 |
151,682,030 | 163,570,529 |
15,524,762,270 | 10,339,543,438 |
2,386,859,203 | 957,260,888 |
232,654,913 | 313,465,546 |
33,252,5d9 | 23,143,300 |
528,004,007 | 491,087,443 |
430,8SS,050 | 430,835,050 |
709,567,836 | 1,311,260,839 |
I82,G50,617 | I 82,650,617 00 |
17,458,389,â82 | I 1,705,346,768 |
16,658,510 | 16,658,5 10 |
1,153,835,6S8 | 1,062,835,638 |
316,652,431 | 257,686, I 32.00 |
169,S36,d74 | 169 536.474 |
22,662,348,40g t6,723 270,'i64 662 8 4 9 6 72 270 64
DZ
KHYBER TOBACCO COMPANY LIMITED STATEMENT OF COMPREHENSIVE INCOME (UN-AUDI TED) FOR THE PERIOD ENDED 30 SEPTEMBER 2025
Sept 30, Sept 30,
2025 2024
Profit / (Loss) for the period
Items that will not be reclassified to profit or loss: Surplus on revaluation of property, plant and equipment Impact of change in tax rate on revaluation surplus
Remeasurement gain/(loss) on post retirement benefits liability Related deffered tax
Total comprehensive.income for the period
-------------------------------------Rupees-----------------------------
36,971,835 (813,026,914)36,971,835 (813,026 914)
CYBER TOBACCO COMPA N' LI hfIT k D
siixitc cAi•i i Ac Ann ukxzcv £s | |||||
Shere cepiteT | GcnereT | RevaIuarion | Totel | ||
ftugees | |||||
CONDENSED STATEMENT OF CHANT ES IN EOUIT ¥ (UN-AUDITED1 FOR THE PERIOD ENDED 30 SEPTEMBER 2025
Balance at 0T July 2024
Total comgrehensive income/(loss) For fhe geriot
Profit/(loss) for the period
Other comprehensive income for the period
Surplus on revaluation of property, pIant and equipment
on account of incremental depreciation
on account of disposal
Transter from genera reserves to unappropriated profit Other comprehensive loss for the year
Balance st 3tl Sept 2024
Balance af 0t July 2025
Total comprehensive income/(loss) for the geriod
£rofit/(loss) for the period Audit Adjustment
Other comprehensive income for the period
Transfer from surplus on revaluation of property, plant and equipment - nei of tax
on account of incremental depreciation
or account of disposal
Final dividend at Re I per share
Transactions with owners
Shares issued as ftñly paid bonus shares
69,226,040 | 3,312,465 | 281,742,430 | 2,342,1 62,638 | 2,696,443,573 | |
(35,830,807) | t^'3,026,914) 35,830,807 | (813,026,914) | |||
(35.830,807) | (777. 196, 106) | (813,026,914) | |||
69,226.040 | 3.312,465 | 245,911,623 | 1,564.966.532 | 1,883,416,659 | |
69,226,040 | 239,962,935 | 2,626,1 T0,412 | 2,935,299,387 |
(4,345,564.00) | 36,97 i,835.00 4,3J?,564.00 |
- {4 45,564) - 41NI7N99 56,971,835
Bxlanceat30Seg‹2025
69,226,040
DIR
- 235,617,571
- 2,667,427,811 2,972,271,222
KHIBER TOBACCO C0 MPANY LI FJITED
CONDENSED INTEAFM CASH FLOW STATEMENT (US-AUDI TED) FOR THE PERIOD ENDED 0 SEPTEMBER 2025
Sept 30, Sept 30,
CASH FLOWS FROM OPERATING ACTIVITIES
Profit/(loss) before taxation
Adjustments for:
Depreciation
Final tax and minimum tax differential ProvIsion for staff refIremeni benefi ts Accrued liabilities wrinen back
Provision for workers' profit participation fund
Advance to supp]ier written off Impairment loss on financial assets
Exchange loss (gain) on foreign transact ion Provision for.workers' welfare fund Provision for net realisable value
72,966,9T0.00
t4,802,790.00
67.57 1,567
10.707.422
S9t318,986.88
1,501,93 2
Loss on disposal oFproperty, plenl and equipment Finance cosl
89,115,232.27
(580,230.465)
147,088,726.88 79.780,92 I
Cash flows from operating activities before work ing capital changes
Vorking capital clivnqcs
(Increase) / decrease in current ossets
(Increase) / decrease in stock in trade Stores, spare parts and loose toois (Increase)/decreasein trade debts
Decrease / (1ncrease) in advances and prepayments
Taxes refundable
Advance income tax trade and other payables
186,203,959.14
{500,449,54 4)
(S,185,218,83L79J | (7,034,494.927] | |
(10,109,249.00) | ||
80,810,633.00 | (644,554,358) (88,964, 136) | |
(36,916, '64.00) | 82,025,802 | |
5,'753,042,615.00 | 8 212,073,603 |
(3,8I 7,195.00) (t4,268/95.23) | (5,83 4, 108) |
(352,688.00) | ( I ,501 ,932) |
(827,989,711.9 £) 526 085,985
Cesh generated From operations | (64I ,785,752.77) | 25,6 36,441 | |
Graluity paid | |||
Income tax paid | |||
Levy's paid | |||
Sales tax and excise duty paid Lease rentals paid Finance cost paid WWFMPPF | |||
Dividend paid | |||
(T8,438,278.23) | (7,3 36,040) | ||
Set cash generated from operating aeliyities | (660,224,03 I.00) | I 8,300.40 I | |
CASH FLOWS FROM INVESTSNO ACTIV ITIES | |||
Additions to property, plant and equipmént Additions to Intangible Assets Proceeds from disposal ofproperty, plant and equipment Proceeds loom sale of Fixed Asset | |||
Ket cash used in investing acfivities | (79,400,914) | ||
CASH FLOWS FROM FINANCINC ACTIVITIES | |||
Short term loan-Unsecured Lease rentais paid Repayment of short term loan |
(32,t 68,972) (300,000) | (79,400,914) |
91,000,000 | 16 I ,800,000 |
D1,OOO,OOO 161,800,000
Net increase (det rease) in cash and tssh equivalents
Effects of exchange rates on cash and cash equivalents
Cash end cash equivalents at beginning of the period
(6O693,OOJ)
I ,31 260,839
100,699,487
944,685, 195
tnsh and cash equivalents gt end oF the period