Financial Results for the Quarter Ended 31-03-2025

O

TCEMENT COMPANY LI

Th rough PUCARS and Courier

April 28, 2025

The General Manager

Pakistan Stock Exchaiigc Lim ited, Stock Exchange Bui Iding,

Stock Exchange Road.

Karach i.

Su bjcct: Financial Results for the Quarter Ended March 31, 2025

We have to in iorin you that the Board of Directors of our Cows pany in its meeting held on April

, 28, 2025 at 11:00 A.M., at Head Office, 37-P, Gulberg-11, Lahore, recommended the Iol lowing:

(i) CASH DIVI DEND NIL

(i i)

(ii i)

BONUS S›HARES

RIGHT SHARES

NIL

NIL

1. ANY OTHEn E TITLEMENJ’/COR1•ORATE ACTION

   An Extra Ordinary General Meeting oi the Company. to c lect 8 (eight) Directors being the nuns bci’ of Directors tixed by the l3oard of Directors in its today's meeting, will be held on Saturday. I zinc 25. 2025 at 1.1 :00 A.M. at Registered office ot the Company, Kohat I enleni factory, Rawalpindi Road, k ohal.

   The register nf the nJclnbcrs and the share ti ansfei bcoks of thc Company’ will be closed mam Saturday, J zinc 2 I, 2025 to Saturday, June 26. 2025 (both days inc lrisi vc). Transfer rccci ved in order at thc sha› c department of C ompany, Hainccd Majccd Associates (Pvt.) Liu ited, H.M. House, 7-Rank Sqtiarc, Lahore. up t‹› thc close of business day on Friday, J t‹ne 20, 2025 w ill bc heated in time for entitlenscnt to attend and vctc for/in the Extra Ul”d inar}‘ €icneral Mceliny.

2. ANY OTHER PR ICE-SENS1TI VE IN FORMATION

The financial results u F tlic C um pany ai c attached hcrcu’ills.

NIL

Llie Quarterly Financial Statements (Qu‹irtetly Repoi-t) ot the Company for the period ended March 31, 2025 will be transin itted through I*UCA RS itli in tlic specit4ed time.

MOHA$’

’H$0$zO 1

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

Condensed Interim Statement of Profit or Loss (Un-audited)

For lhe nine months and quarter ended March 31, 2ñ25

Final tax

’I'axation

Profit after taxation

(32,562,570) (607,031,897)* tl I,056,986)z (217, 1 I2,989) 14,188.869,453 9,372,575,469 3.623,188,813 2,908,53 I ,139

(4,967,749,268) (2,861, 71d,363) (l,28d,996,06d) (850,877,960)

9.221.120.185 106 6 9 0 7 65 179

47.08 33.11

I 1.93 10.51

The annexed notes from I to 19 form an integral part of these condensed interim financial statements.

OirOCtOP

Condensed Interim Statement of Comprehensive Income (Un-audited)

ror ltte nine mondis and quarter ended Morch 31, 7025

---------------------R*pevs---------------------

Profi t aAer taxation

Items that will not be reclassified to sialemenI of profit or foss.'

Equip investment al F 'OCI

- net changes in Weir yalue

Items thai are or may be reclassified to siotemeni of profit or lose:

65,703

Debi in esimeni at F LOCI

- net changes in fair value

(3,175,OO)

( I 5,000)

TOTel comprehe nsive income for tbe period

9,217 945,185 6,510.9 I I ,809 2,336,192,749 057 65 79

The annexed notes from 1 to 19 form an integral pan of these condensed interim financial statements.

W.

3.000,000,000 3.000 000 000 Noy cy rrynt assets

Issued. subscribed and paid-up capital Reserves

t,958,6t2,970

I I 3,869,95t

1,958,6 12,970

17.044.951

Propcrty, pt ant and cq ui pme n1 Intan gibles

Accumulated profit

481 44,872,030 39.014,647.370

Long term loans and advances

50,2t 7,354,95 I

4 I ,090,305.39 I

Long term deposits Invesimeni property

26,842.542,159

26.549.087.352

I•ton•cn rreni liabilities

Long term financin g - secured long term deposits

Deferred liabiIities

• deferred taxation

• compensated crfiserires

Current mobilities

Current portion of long ierm fi nancing Trade and other payables

Contract liability Unclaimed div idend Di videfld payable

Short term borrowings - secured Provision for taxation - net

G,683,2 4, G9

6

t2,756,584,094

8

6,657,353,675

I I ,095.636,231

Slores, spares and loose lools Stock-in-trade

Trade debis - unsecured. considered good Shon term investments

Loans, advances, deposits, prepayments and of her recei vables Cash and bank balances

I ñ

/ 2

14,611,055

3?,?94.?07.845

The annexed notes From I to l9 Form zn integral part oF these condensed interim financial statements.

Condensed Interim Statement of Changes in Equity (Un-audited)

For the ninc months ended March 31, 2ñ25

Reserves

Capital resem'es Reseaue r •se res

Shz re premium Fair velue reserve Geaerg I reserve A ceumula ted

Sba re capital profits Total reserw es Totg I >

- —- Rupees -- ---- —- —---—

Sa1snee zs ut J my II, 2023

Tatnl co relt ensjve iycome for the period

Profit for the period

Other comprehensive income for the period

Real ized gain on equity in vestments at FVOCf transfered to retained earnings

Own shares purchased and cancelled

Bala ace as at July O I, 2024

2,008,6 I 2,9'/0

49,704,951

(2,424.286)

70,000,fi00 30,484, 15 1,337 30,60 1,432,002 32,610,044,972

50,703

6.5 10,861,106 6.510,86 1, 106

6,510,861,106

5fi,703 50,703

[

Profit tor the period

Other comprehensive income for the pen od

- 9,22 I , 1 20, 185 9,22 I , ] 20, 185 9,22 ,}20,185

- (3, 175,000) - - (3, I 75,000) (8,175,000)

The annc xed notes from I to ) 9 form an integral part of these condensed interim financial statement

(3,125.000)

- 9,221. 120,185 9,2 I 7,945,185 9,217,945,185

Director

Kohat Cement Company Limited

Condensed Interim Statement of Cash flows (Un-audited)

July 01. to

Profii before Iaxatioin

A‹#u i near. /or:

Depreciation on property. plant rod equipment Amonixsj ion on intangihlc assets

Gein on disposal of ptop-erty. pl at «nd equipment Profit on bak deposits aod )oMs • Corivon bank deposits - Shariah compliant

Read ized gafn on investment at Fair value Ifirougfi profil find loss

Net change in fair val uc of financial asset s ct FVTPL Gividend income

foreign currency exchange loss

Provision for loss at lowan;e against trade debt s ProPsion for compenaa›cd absence.s

ProvIsion for Workers' Wel fare Fund

Provision for Workerg Profor Partick palion Pund

1 4,i88,869#.453

2024

Rupees 9,372.5 75,469

S/orca, s@r«s and Joose tools Stock-in-trade

Trad dub s-

Advances, deposi s. prcpaymcnts and other recciv ables

12,386,665,626

(47a.985. I S j) 8,896,590.3 j8

Trede and o1her payables Connect tiabil iIy

(9 I 5,696.99 I )

7980893 T7

l•ayinent made to Workers' WeIfare Fuud Pinal tax paid

(0, I 40,094)

(346,g I g.119)

(I 72,692,762)

I I3.2J3.4761

(4.833,552)

{596.743.843)

(168,012.374)

(34‹.#xZ.4Jl)

net gash gener ated from oger ating acfi ivies

{3,929,221,172) (2.?1?.449.J?2]

7J09,3I8,096

(3.4 G6,68S,2Z6)

Repayment o I long term financing Own shares purchased for caneellation Di¥id

Not

Rei decrease in cash and cash equivalents

l8t9.8 20.008)

( I,434,584,9 I6)

{ 77f.766.904

(4 I 3.24 S, I72

( T36,290

f I,189.148.366)

( j27.0G2.027j

Cash and cash equivalents •t beginning of ihe period

Cash and bank balances

The annexed notes from I to 19 form ari integral pan of hese condens ed inierfin financial statements.

t,102,6d9,172

806.475.166

806.4 75,166