IE4HZ€31¥R POWER COMPANY LIMITED
February 27, 2026 The General Manager
Pakistan Stock Exchange Limited, Stock Exchange Building/ Road, Karachi.
Subject: Fizsazzcial Results for tbe 2zzd Quarter and Hall Year Ended December 31, 2025
Dear Sir,
We would like to inform you that the Board of Directors of Kohinoor Power Company Limited in their Meeting held Today at 10:00 A.M., at 14-KM, Ferozepur Road, Lahore, has approved the following interim financial results of the Company for the 2nd Quarter lOctober-December 2025) and Half Year ended December 31, 2025 duly reviewed by the statutory auditors:
(i | CASHDMMDEND | NIL |
(ii) | BONUS 8HARES | NIL |
(iii) | RIGHT SHARES | NIL |
(iv) | ANY OTHER PRICE-SENSITIVE INFORMATION | NIL |
The Financial statements of the Company are attached:
Statement of Profit or Loss including Earning/ (Loss) 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 JHalf Year Report of the Company for the period ended December 31, 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.
Yours faithfully,
for KOHINOOR POWE C ANY LIMITED
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.kpcl.com.pk
KOHINOOR POWER COMPANY LIMITED
CONDENSED INTERIM STATEMENT OF PROFIT OR LOSS
FOR THE SIX-MONTH PERIOD ENDED 31 DECEMBER 2025
Sñ.month p lodendgd Tnree-month period ended
31-Dec-25 | 31-Dec-2'4 | 31-Dec•2s | 31-Dec-24 | |||
|Un.audRe0] | {Unaudite6] | tun-audlteaj | |Un-auditedj | |||
Rental Income | 4,965,090 | 2.724,337 | 2,471,043 | 1,362.169 | ||
Direct Cost | (1,868,880) | (1,982.090) | (934,440) | (991,045) | ||
Gross profit | 3,096,210 | 742,247 | 1,536,603 | 371,124 | ||
Other income | 1,156,281 | 1,013,372 | 281,280 | 582,810 | ||
Administrative expenses | 1 346 2 | (1 454 62 | 883 51 | |||
Other expenses | 10 6 0 | |||||
(1,346,217) | (441,254) | (657,441) | (290,401) | |||
2,906,274 | 300,993 | 1,160,442 | 80,723 | |||
Finance cost | (2,552) | (35) | (2,552) | (35) | ||
Profit before laves and Income taxes | 2,903,722 | 300,958 | 1,157,890 | 80,688 | ||
Provision for levies | (558,981) | (31,642) | (527,805) | |||
Profit before income taxas | 2,344,741 | 269.316 | 630,085 | 80.688 | ||
Provision for income taxes | 136,313 | 433,104 | 37.458 | |||
Profit after Income taxes | 2,481,054 | 269,316 | 1,063,189 | 118,146 | ||
Basic earnings her share | 0.20 | 0.02 | 0.09 | 0.00 | ||
31-Dec- | 0 Ju | |
/nmudlted] | [Audited} | |
EQUITY AND LIABILITIES | ||
EOUITY | ||
Auihorlced share capitoi | 200,000,000 | 00,000,000 |
Issued share capital | 126,000,000 | 126,000.000 |
Share premium | 34,000,000 | 34,000,000 |
Revaluation reserve | 235,500,000 | 235,500,000 |
Accumulated losses | (270,909,758) | (273.390,812) |
TOTAL EQUITY | 124,590,242 | 122.109,188 |
LIABILITIES | ||
NON•CURRENT LIABILITIES | ||
CURREHT LIABILITIES | ||
Trade and other payables | 3.859,651 | 1,109,829 |
Unclaimed dividend | 527,881 | 527.881 |
Income tax payable | 596,677 | |
4,187,532 | 2,234,387 | |
TOTAL LIABILITIES | 4,187,532 | 2,234.387 |
CONTINGENCIES AND COMMITMENTS | ||
TOTAL EQUITY AND LIABILITIES | 128,777,774 | 124.343,575 |
CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
31-Dac-2s 30-Jun-25
RupeesRupaes
ASSETS | [Un•audlted} | [Audited] |
NON-CURRENT ASSETS | ||
Property and equipment | 68,665,505 | 70.457.716 |
Investment property | 2,258,722 | 2,377,602 |
Deferred taxation | 8,811,260 | 8,811,260 |
79,735,487 | BI .646,578 | |
CURREHT ASSETS | ||
Stores and spares | 849,993 | |
Lease rentals receivable | 15,023,925 | 15,136,764 |
Advances and other receivables | 6,164,341 | 5,728,690 |
Short term investments | 659,405 | 531.005 |
income tax refundable | 8,061,961 | 7.252,101 |
Cash and bank balances | 18,282,662 | 13,198,444 |
49,042,287 | 42,696,997 | |
TOTAL ASSETS | 128.777,774 | 124,343,575 |
CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME
FOR THE SIX-MONTH PERIOD ENDED 31 DECEMBER 2025
Six-month period ended Three-month@eriod ended
31-Doc-25 31-Dec-24
Rupees Rupeas
{Un-audltedj [Un-audited]
31•Dac-25 31-Dec-24
Hupees Rupees
/n-audIteo] |Un•audiledj
Profit after Income taxes
Other comprehenslva income:
hams that w'III not be reclasslftad su6sequenf/y to grant or us
Items theI mcv be reclussified subsequently to profit or loss
Dther comprehensive Income/(Io•sy after Income taxes
Total comprehensive Income
2,481,054
2,481,054
269,316
269,316
1,063,189
1,083,189
118.146
118,146
CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY
FOR THE SIX•MONTH PERIOD ENDED 31 DECEMBER 2025
Sttare RevaTuafion Accumulated ToGt
A4 at 01 July 20$4 - [Audited) | 126,000.000 | s4.000,000 | 235.500.000 | 269,500,000 | (284.309,387) | 1 11,190,613 |
Total comprehensive Income for the perlod |
Profit after income taxes
0her comprehensive income after income cases
268,316
. • • 269,31B
269.316
Other tranaecflona | ||||||
Ae at 31 December 20g4 - [Un-audited] | 128.000,000 | 34,000.000 | 236,d00,000 | B6P,f0,000 | (204,040.07A) | 4A1,A59, 29' |
As at 01 January 2026 - [Un•audltedt | 126,000,000 | 34.000,000 | 236,500.000 | 269,500,000 | (284.040,071) | 111.459.929 |
Total comprehensive Inrome for the period | ||||||
Profit efter income taxes | 10.649,259 | |||||
Other comprehensive loss after income taxes | ||||||
10,6*9.258 | ||||||
34.0D0,O00 | 235.500,000 | 2B9,500.000 | (z73,3g0,61 ) | 1' 2.109.166 | ||
126.000.000 | 3d,000,000 | 235.500,000 | 269,500,000 | t7**,390.8t2) | t22.t09.t88 | |
Total comprehenelve income for the period | ||||||
Profit after ›ncomo texes | 2,481,0M | |||||
Other comprehensive income eftar inoome taxes | ||||||
• | - | - | 2,481.0S4 | |||
Other traneactlone | ||||||
Ae at 31 December 2026 • [Un-audited] | 12G.000.000 | Z4,000,000 | 235,5D0.000 | 269.500.000 | (270009,7S8) | 124.590.242 |
CONDENSED INTERIM STATEMENT OF CASH FLOWS FOR THE SIX-MONTH PERIOD ENDED 31 DECEMBER 2025 | ||
31•Dec•25 | 31-Dec-24 | |
RUp8BS | ||
[Un•audlt | |Un-auditedj | |
CASH FLOWS FROM OPERATING ACTIVITIES | ||
Profit before income taxes | 2,344,741 | 269,316 |
Adjustments for non-cash and other items | 2,341,672 | 1.885.094 |
Proflt before changes In working capital | 4,686,4t3 | 2,154,410 |
Changes in working capital | 1,668,029 | 108,401 |
Cash generated from operations | 6,354,442 | 2,262,81'1 |
Payments for: Levies and tayes under ITO,2001 | (1,270224 | (583,035) |
Net cash generated from operating activltles | 5,0g4,218 | 1,679,776 |
CASH FLOWS FROM INVESTING ACTIVITIES | ||
CASH FLOWS FROM FINANCING ACTIVITIES | ||
NET INCREASE IN CASH AND CASH EQUIVALENTS | 6,084,218 | 1,679,776 |
CASH AND CASH EQUIVALENTS AT BEGINNING OF THE YEAR | 13,198,444 | 9,647,019 |
S ND CA H E V E TS AT ND OF THE EAR | 2 2 | 26 95 |