Credit of Ordinary Shares of Kohat Cement Company Limited pursuant to the Sub-Division of Shares under Section 85(1)(c) of the Companies Act, 2017

TCEMENT COMPANY LIMITED

Red. No. KCCL/TCL/25/34

The General Manager,

Pakistan Stock Exchange Limited, Stock Exchange Building,

Stock Exchange Road,

Karachi.

August25,2025

Subject:

Deai Sir,

Credii of Ordinary Shares of Kohat Cement Company Limited pursuant to the Sub-Division of Shares under Section 85(1)(c) of the Companies Act, 2017

Ret'erence to our earlier Letter No. KCCL/TCL/25/26 dated July 10, 2025, Letter No. KCCL/TCL/25/J8 dated August 7, 2025 and better No. CCCL/TCL/25/29 dated August 11, 2025; regarding the sub-division of shares of Kohat Cement Company Limited (the Company) under Section 85(1)(c) of the Companies Act, 2017, this is to inform you that, in accordance with the special resolution passed by the shareholders of the Company and upon completion of all regulatory requirements, the process of sub-division of shares has been successfully executed."Consequently, the face value of the Company's ordinary share has been reduced from Rs. 10/- each to Rs. 2/- each.<

Accordingly, the revised shares reflecting this sub-division have been credited into the respective sub-accounts oi entitled members maintained with the Central Depository Company of Pakistan Limited, as on August 22, 2025r.

The shareholders hold Ing shares in physical form are requested to surrender their original share certificate(s), along with duly verified transfer deed(s) and a certified copy of their CNIC, to the Company's Share Registrar, Hameed Majeed AssociatesJP rivaie) Limited, H.M. House, 7-Ban k Square, Lahore for issuance of new share certificate(s).

Follow ing thc sub-division, the Company's subscribed and paid-up capital, previously comprising I 83,8d1,297 ordinary shares of Rs. 10/- each, now stands at 919,306,485 ordinary shares of Rs. 2/- each, with no change to the rights and privileges attached to the shares*You are kindly requested to update your records to reflect the revised structure of the Company's paid-up capital.<

Following documents are enclosed for your reference; "

1. CDC Confirmation Letter dated August 25, 2025; *

2. Auditors' Certificate dated August 19, 2025;

3. Copy of the draft advertisement. C

hours Sincerely, ^

Cc: The Director / HOD, Supervision Division, Securities and Exchange Commission of Pakistan, NIC Building, 63 Iinnah Avenue, Blue Area, Islamabad.

Encl: As abrive.

" *^•

" "

f ggQ2

Head Offiice: 37-P, Gulberg II, Lahore - Pakistan.

UAN: +92-42-11-111-KCCL (5225) Fax: +92-42-3575-4084, 3587-4990

Web: https://www.kohatcement.com

August 25, 2025 CA/OPS-CON/2025/010

Company Secretary

Kohat Cement Company Limited

37-P Gulberg II Lahore.

Dear Sir/Madam,

Sub-Division of shares from face value Rs. 10 to Rs. 02

CENTRAL DEPOSITORY COMPANY OF PAKISTAN LIMITED

Head Office:

CDC House, 99-B, Block'B' S.M.C.H.S., Main Shahra-e-Faisal

Karachi - 74400, Pakistan. Tel : (92-21) 111-111-500

Fax: (92-21) 34326034

URL: https://www.cdcpakistan.com

Email: infopcdcpak.com

SGS

This is with reference to your confirmation letter dated August 23, 2025 regarding the captioned subject.

In this regard, please note that as a consequence of Sub-division of shares of Kohat Cement Company Limited (from face value Rs. 10 to Rs. 02), holdings in CDS accounts have been revised at end of day of August 23, 2025, in accordance with Split / Consolidation Entitlement List as of August 22, 2025.

According to our records, the paid up capital of your company is now 919,306,485 securities. Should you require any further information, please do not hesitate to contact us.

Regards,

Sboaib Aziz

Deputy Manager Operations & Customer Support Services

Mr. Mustasim Nawaz

Manager Shares

Hameed Majeed Associates (Pvt) Ltd.

Hameed Majeed House, 7-Bank Square,

Lahore.

Mr. Wasim Sattar

Senior Manager, Listing Department Pakistan Stock Exchange Limited Stock Exchange Building,

Stock Exchange Road, Karachi.

Muhammad Haris Manager Operations & Customer Support Services

KPMG Taseer Hadi & Co. Chartered Accountants

351 Shadman-1, Jail Road, Lahore 54000 Pakistan

+92 (42) 111-KPMGTH (576484), Fax +92 (42) 3742 9907

The born pany Secretary

Kohat Cement Company Limited 37- P, Gulberp II

19 A u ust 2025 Dear Sir

Our re I LA-I -276-25

Contact Reman Chu3htai

Kohat Cement Com p0n7 *imited ("the Company")

External a uditor's certificate on the total num her of shares us a resu It of change in the face value

U e may e been requested to prov idc Kohat Cement Company Limited (the Com pany ) with a certificate on the annexed statement of rev ised num her of shares as result of Sub-dv ision o I the face value of the shares o I thc Compan' under section S3 o I the Companies Act. 20 17 (the annexed Statement).

Scope u[ certificate

Pakistan Stock E xchan c Linnited (PSX) through its letter dated July I J. 2023 lfas reqhired the Compan}' to subm it the auditor's ccrtilocate con firm ing the total number of shares as a result uI chance in 1he face value.

Tanamement responsibili/

It is the manager ent s rcspons ibil ity to prepare the annexed statement and to ensure comp fiance with all the requirements of PSX inc ludinp those contained in the appl icab le corporate laws on stock split for listed companies in relation to alternation of share capital / stock spl it.

.Auditor's res ponsi biliLy

Our responsibility is to prov ide a ceHificate on the total number of shares of' the Company as a result of change in the face value /stock split in accordance with the 'G uidelines for issue of Certificate for Special Purpose by Practic in3 Chartered Accountant Firms' issued bj the Institute of Chartered Accountants of Pakistan. Our ver ification was Iimited to the fiollow in procedures:

)) Obtained the annexed Statement prepared by the Companj containing the details about the authorised and paid-up share capital of the Company before and a tier the alteration approved by the Company in its Extra Ordinary General fiIeetinp• held on August 7. 2025 (the EOG II).

Traced the authorised and paid-rip share capital of the Companv be fore the alteration as detailed in the annexed Statement to the books o I account of the Com pany

C%

KPMG Taseer Hadi & Co.

1. 4 raced the authorised and paid-up share capital of the Company after the alteration as detailed in the annexed Statement to the following:

   1. Extracts of special resolution passed by the members of rhc Compan}' in the EOGñf.

   2. Form-7 submitted to the res;istrar of companies confirming the revised authorised and paid-tip share cap ital as prov ided to us by thc management of the Company .

   3. Amcnded memorandum ot association of the Company filed with the registrar of companies incorporating• alteration in the authorized share capital as prov'ided to us by the management of the Company.

2. Checked the mathematical acciiracv of the authorised and paid-up share cap ital of the Coin pany before and aiier the alteration as detai led in the annexed Statement.

Certificate

Based on procedures mentioned afiove. we confirm that the total number oI revised authorised and paid up share capital oI the Com pany is 1.500,000.000 and 919.306,485 ordinary shares of Rs. 2 each respectively, stated in the annexed Statem eat a*ree :o the extracts oI special resolution of the EOG II and the amended memorandum of association of the Company.

Restriction on use and distributio n

This certificate is issued by us in the capacity of' the external auditor of the Company upon request of the Company's management for onward submission to the PS X and the C DC and is not to be used or distributed for and other purpose. This certificate is restricted to the tacts stated herein and the annexed Statement.

The an ncxed Statement prepared by the Company's management has been initialled by us for identification purposes only .

Yours sincerely

HA T

CEMENT

COMPANY LIMITED

Statement of Revised Nu mber of Shares as a Result of Sub-Division of the Face Value of

Share of the Company under Section 85 of the Companies Act, 2017

In accordance with the provisions of Section 85 of the Companies Act, 2017 and Article 38 of the Articles of Association of the Company; the members of Kohat Cement Company Limited (the Company), in their Extraordinary General Meeting (EOGM) held on August 07, 2025, have approved, through passing a Special Resolution, that the existing capital of the Company, including authorized, issued and paid-up capital, be altered in such a manner that each one (01) ordinary share of the Company, havlng face value of PKR 10/- each, be srlb-divided into five

(05) ordinary shares of Rs.2/- each, without any change in their rights, privileges and entitlements.

In this respect, we hereby confirm that the authorized and paid up capital of the Company, before and after sub-division of the face value of shares as approved by the members, is as under:

For and on behalf of Kohat Cement Company Limited

Iqra Khalid Company Secretary

Dated: August 09, 2025

xPMO Taseer Had! & CA

gjtgrtared Accountants

Initiated for I • *

aonas

Head Office: 37-P, Gulberg II, Lahore - Pakistan.

UAN: +92-42-11-111-KCCL (5225) Fax: +92-42-3575-4084, 3587-4990

Web: https://www.kohatcement.com

KOHAT CEMENT COMPANY LIMITED CREDIT OF ORDINARY SHARES PURSUANT TO THE SUB-DIVISION OF SHARES UNDER SECTION 85(1)(C) OF THE COMPANIES ACT, 2017

The members of Kohat Cement Company Limited (the Company) are hereby informed that, the sub-divided shares of the Company, with a face value of Rs.2/-each, have been credited as of the close of business on August 23, 2025, into the respective sub-accounts of the entitled members with the Central Depository Company of Pakistan Limited.

Following the sub-division, the paid-up share capital of the Company now comprises of 919,306,485 ordinary shares of Rs.2/- each. The shareholders, holding physical shares, are requested to surrender their original share certificate(s), along with duly verified transfer deed(s) and a certified copy of their CNIC, to the Company's Share Registrar, Hameed Majeed Associates (Private) Limited, H.M. House, 7-Bank Square, Lahore, for issuance of new share certificate(s).

(By order of the Board)

Lahore Iqra Khalid

August 26, 2025 Company Secretary