I!¥HI¥I44R INDUSTRIES LIMITED
February 25, 2026
The General ManagerPakistan Stock Exchange Limited, Stock Exchange Building/ Road, Karachi.
Subject: Financial Results for the 2nd Quarter and Half Year Ended December 31, 2025 Dear Sir,
We would like to inform you that the Board of Directors of Kohinoor Industries Limited in their
Meeting held Today at 11: 30 A.M. , at 14-KM, Ferozepur Road, Lahore, has approved the following interim financial results of the Company for the 2nd Quarter (October-December 2025) and Half Year ended December 31, 2025 duly reviewed by the statutory auditors:
CAgH DIVIDEND
BONUS SMS
RIGHT SHARES
ANY OTHER PRICE-SENSITIVE INFORMATION
The Financial statements of the Company are attached:
NIL NIL NIL NIL
Statement of Profit or Loss including Earning/ lLoss) Per Share for the current interim period and cumulatively for the current financial year to date with comparative Statement of Profit or Loss for
the comparable interim periods (current and year-to-date of the immediately preceding financial year);
Statement of Financial Position;
e. Statement of Changes in Equity; and
d. Statement of Cash Flows.
The 2nd Quarter/ Half Year Report of the Company for the period ended December 3 1, 2025 will be transmitted through PUCARS separately, within the specified time. Kindly convey the above information to the members of your Stock Exchange.
Thanking you.
YOU f thf 11
for
ITED
Company Secretary
Mailling Address: 10-G, Mushtaq Gurmani Road, Gulberg-II, Lahore. Tel: 92-42-35920133 G. P. O. Box No. 675 Registered Once: 17 - Aziz Avenue, Canal Bank, Gulberg - V, Lahore - 54660, Pakistan. https://www.Oil.com.pk
CONDENSED INTERIM STATEMENT OF PROFIT OR LOSS (UN-AUDITED)
FOR THE SIX-MONTH PERIOD ENDED 31 DECEMBER 2025
Slx•month period ended Three-month pedod ended
31•Dec-25 | 31-Dec-24 | 31-Dec-2s | 31-Dec-24 | ||
Rupees /n•audited| | Rupe8s [Un-auditedj | Rupees [Unaudltedj | Rupees (Un-audited| | ||
Rental inrome | 28,809,708 | 42.883,620 | 7,321,404 | 21.441,810 | |
Other income | 15,791,150 | 17.473,258 | (44,339,192) | 7.622, 125 | |
Administrative expenses | (26 1 3 33 | 1 50 809 | 10 1 ) | ( | 0 692 |
Other expenses | 1 gso› | 2 2 | 1 | (423 8 | |
(26,496,812) | (20,321,759) | (8,716,911) | (8,314.240) | ||
Operating profiV(loss) | 18,104,046 | 40.035,119 | (45,734,699) | 20,749,695 | |
Finance cost | (4,926) | (7,319) | (4,121) | ||
Share of profit of associate | 558S37 | 60.596 | 239,217 | 19,463 | |
Profit/(loss) before levies and income taxes | i8,652494 | 40,090,789 | 45,502,804) | 20,765,037 | |
Provision for levies | (19,774,933) | (19,774,933) | |||
(Loss)/profit before income taxes | (1,122,439) | 40,090,789 | (65,277,734) | 20,765,037 | |
Provis on for income taxes | (3,198,071) | (7,129,604) | 7,24,206 | (4,151,956) | |
(Loss)/profit aher income taxes | (4,320,510) | 32,961,185 | (58,003,528) | 16.613,081 | |
Baslc (loss)/earnings par share | (0.14) | 1.09 | (1.91) | 0.55 | |
31-Dec-25 | 30-Jun-25 | |
Rupees | ||
{Un-eudR | [Audited] | |
EQUITY AND LIABILITIES | ||
EQUITY | ||
Aulhorized share cupltal | 400,000,000 | a00,000.000 |
Issued share capital | 303,025,430 | 303,025,430 |
Share premium | 187,394,755 | 1g7,394,755 |
Revaluation reserve | 651.264,077 | 651,264,077 |
Accumulated losses | (415,466,580) | (388,419,162) |
Loans from directors and other shareholders | 353,682,503 | 353.682,503 |
TOTAL EQUITY | 1.079,900,185 | 1,106,947,603 |
LIABILITIES | ||
NON-CURRENT LIABILITIES | ||
Employees retirement benefits | 5,883,823 | 4,926.895 |
5,883,823 | 4,926.895 | |
CURRENT LIABILITIES | ||
Trade and otner payables | 52349,079 | 39,712,264 |
Unclaimed dividend | 3,020,270 | 2,190,252 |
Income tax payable | 1,046,011 | 12,794,946 |
56,415,360 | 54,697,462 | |
TOTAL LIABILITIES | 62,299,183 | 59,624,357 |
CONTINGENCIES AND COMMITMENTS | ||
TOTAL EQUITY AND LIABILITIES | 1,142,199,368 | 1,166,571,960 |
31•Dec-25 | 30-Jun-25 | |
Rupees | Rupees [Audited] | |
ASSETS | ||
NON-CURRENT ASSETS | ||
Property and equipment | 3,972,701 | 4,334,435 |
Investment property | 923,304,760 | 923.304,760 |
Long term investment | 28,038,160 | 20.270,250 |
Long term deposits | 166,378 | 166,376 |
Deferred taxation | 472,914 | 1,228.276 |
955,9M,901 | 949,304,097 | |
CURRENT ASSETS | ||
Lease rentals receivable | 20,000 | |
Advances. prepayments and other receivables | 11,802,471 | 5,830,358 |
Short term investments | 137,011,675 | 164,817,932 |
Advance income tax / income tax refundable | 28,913,197 | |
Cash and bank balances | 15,445,556 | 17,686.376 |
186,244,467 | 217,267,863 | |
TOTAL ASSETS | 1,142,199,368 | 1.166,571,960 |
CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME (UN-AUDITED) FOR THE SIX-MONTH PERIOD ENDED 31 DECEMBER 2025
Six-month period ended Three-month period ended
" 31-Dec-25 31-Dec-24
Rupees Rupees
16,613,081
IUn•audIte j [Un-auditedj
31-Dec-25 31-Dec-24
Rupees Rupees
{Un-audlte l [Un-audited]
(Loss)/profit after income taxes Other comprehensive Income. Total comprehensive (loss)/income
(4,320,510)
(4,320,510)
32,961,185
32,961,185
(Sg,003,528) 16,613,081
CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY (UN-AUDITED)
FOR THE SIX-MONTH PERIOD ENDED 31 DECEMBER 2025
Issued share capital | Share Premium | Revaluation reearve | Accumulated loesee | Loan from dlrectors and other shareholders | Total equity | |
Rupees | Rupees | Rupees | Rupees | Rupeer | ||
As at 01 July 2024 • [Audited] | 303.025.430 | 187.394,755 | 651.264,077 | (463,788.415) | 353,682.503 | 192.919.518 |
Total comprehensive Income for the perlod | ||||||
Profit after income taxes Other comprehensive income after income ta: | 3Z,961.185 | 32,961,185 | ||||
- | - | - | 32,961.185 | - | 32,961,185 | |
Other transactions | ||||||
AB at 31 Oecember 2024 • [Un-audited] | 303,025,430 | 187,394.755 | 651,264,077 | (430.827,230) | 353,682.503 | 225,880,703 |
As at 01 January 2025 - {Un-audited} | 303.025,430 | 187,394,755 | 651,264,077 | (430,827,230) | 353,682,503 | 225,8B0,703 |
Total comprehenslve income for the period | ||||||
Profit after income taxes | 42,452.87^ | 42,452,874 | ||||
Olher comprehensive loss after income taxes | (44.806) | (44,806) | ||||
- | - | 42,408,068 | - | 42.408,068 | ||
Other transactions | ||||||
As at 30 June 2025 - (Audited] 303,025.430 | 187,394.755 | 651.264.077 | (388,419,162) | 353,682.503 | 268.288,771 | |
As at 01 July 2025 -[Audited] 303,025,430 | 187,39+,755 | 651,264,077 | (388,419,162) | 363,6B2,603 | 268,288,771 | |
Total Comprehensive income for the period | ||||||
Loss after income laxes | (4,3ZO,610) | (4,320,610) | ||||
Older comp ehensive income after income la:
Transactions wlth owners
Final dividend i.e. Rs. 0.75 per ordinary share
(22,726,908)
(22,726,908)
Other tranBactlons | ||||||
Aa at 3t December 2025 - {Uo-audlted$ | 303.0£5.430 | 187,3S4,765 | 651,264,077 | (415.466.6B0) | 363,682,603 | 241,241,353 |
CONDENSED INTERIM STATEMENT OF CASH FLOWS (UN-AUDITED) FOR THE SIX-MONTH PERIOD ENDED 31 DECEMBER 2025 | ||
31-Dec-25 | ||
{Un-audited] | ||
CASH FLOWS FROM OPERATING ACTIVITIES | ||
(Loss)/profit before income taxes | (1,122,439) | 40,090,789 |
Adjustments for non-cash and other items | 5,131,952 | (15,148,978) |
Proflt before changes In working capital | 4,009,513 | 24,941.811 |
Changes in working capital | (11,t69,382) | (4,174,240) |
Cash (used in)/generated from operations | (7,159,869) | 20,767,571 |
Payments for: Levies and taxes under ITO, 2001 | (9,184,061) | (5,894,517) |
Net cash (used in)/generated from operatlng activities | (16,343,930) | 14,873.054 |
CASH FLOWS FROM INVESTING ACTIVITIES | ||
Purchase of short term investments | (9.000,000) | |
Proceeds from disposal of short term investments | 44,000,000 | |
Net cash generated ttomIuaed in) Investing actlvlfles | 36,000,000 | (9,000,000) |
CASH FLOWS FROM INVESTING ACTIVITIES | ||
Dividend paid | (8,699) | |
Net cash used in financing activities | (21,896,¥90) | (8,699) |
NET (DECREASE)/INCREASE IN CASH AND CASH EQUIVALENTS | (2,240,820) | 5,864.355 |
CA8H AND CASH EQUIVALENTS AT BEGINNING OF THE YEAR | 176g6376 | 17,370,868 |
CASH AND CASH EQUI'VALENTS AT END OF THE YEAR | 15,445,558 | 23,235,223 |