Condensed Interim Financial Statements for the Half Year ended December 31, 2025.

1 | Half yearly Report December 31, 2025

CONDENSED INTERIM FINANCIAL STATEMENTS FOR THE HALF YEAR ENDED DECEMBER 31, 2025.

4 9 K M L A H O R E M U L T A N R O A D P A K I S T A N

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+ 9 2 - 3 - 1 1 1 - 0 - L I V E N

COMPANY'S INFORMATION 3

VISION AND MISSION STATEMENT 4

PROFILE OF DIRECTORS 5

DIRECTOR REPORT 7

ٹروپر یک زرٹکیرئاڈ...................................................................................................................................12

Report on Review of Interim Financial Statements 17

CONDENSED INTERIM FINANCIAL STATEMENTS FOR THE HALF YEAR ENDED DECEMBER 31, 2025 18

Our business focus made explicit in this plan, renews our vision and strategic thinking on adding value to our target market segments. From average buyer to high-end institutions we will position ourselves in a manner to differentiate us from box pushers to serious minded totally committed purveyors of safe and reliable products.

Our marketing challenge is to position our product as the high-quality, high value-added yet affordable alternative to existing brands and similar products.

Our challenge is to strengthen our brand by giving the most effective and accurate product, rather than incentive based sales and marketing strategy.

From the import of the basic raw material to the procurement of excipients and packaging material our focus is to target the most reputed and prestigious manufacturers with concerned certifications as our vendors, so that what we produce for our customers is the compilation of the best what is available in the market.

We have long term targets and have set high goals for our short term results, that is why we believe in quality rather than quantity, perfection is our passion and so is the least required quality of our sector i.e. pharmaceutical manufacturing, but we take it seriously rather religiously we believe we have not chosen a business but a duty that is to endeavor ourselves in the service of humanity

Liven is a promise, a hope a life, a driving force more than just a pharmaceuticals manufacturing company endeavored in the business of cure, remedy and quality of life, our mission is to create a better world through our Business activities as well as our CSR activities. LIVEN is a name of a lively healthy and happy life. Welcome to the world of Liven Pharmaceuticals Ltd; where everybody is healthy wealthy and wise. LIVEN name means cause to be more lively, we creates to become more lively, rooted from a name itself we strive in providing healthcare, medicines, pharmaceuticals products and solutions to deprived, distressed and ailed to come to life and lively hood, leading by innovation to meet patient needs, and being a trusted partner for the healthcare community worldwide.

MR. ATIF SIDDIQI - CHAIRMAN OF BOARD OF DIRECTORS

Mr. Atif, an accomplished industrialist, embarked on his professional career in 1999 with the establishment of his first venture, a manufacturing company specializing in empty glass ampoules for the pharmaceutical packaging industry. A graduate in BBA (Bachelors of Business Administration) from Premier College Lahore, he combines strong business acumen with extensive entrepreneurial experience.

Over the course of his career, he has successfully led multiple ventures, including Merchant's Glass, MG Construction, and Textile Temple, each of which has benefited from his strategic vision and hands-on leadership. His deep understanding of manufacturing operations, coupled with his commitment to operational excellence, has been a cornerstone of his professional success. Known for his industrious and perfectionist approach, Mr. Atif has consistently demonstrated the ability to deliver sustainable growth, innovation, and value creation throughout his career.

MR. KAASHIF HUSSAIN SIDDIQIE - CHIEF EXECUTIVE OFFICER & EXECUTIVE DIRECTOR

Mr. Kaashif Hussain is a visionary leader and entrepreneur with a strong academic background in

Business Administration and Software Engineering, specializing in System Analysis and Design. He holds postgraduate degrees including an MBA and an MSc in Information Technology from Al-Khair University, Lahore.

He began his entrepreneurial journey in 1998 by establishing Heavenly Impex, an import business supplying glass packaging materials to pharmaceutical manufacturers in Pakistan. In 1999, he expanded the venture by founding Merchant's Glass, a manufacturing company. Over the years, Mr. Kaashif has also been associated with other successful ventures, including MG Constructions and Textile Temple.

Known for his analytical approach, decisiveness, and optimism, Mr. Kaashif has consistently demonstrated the qualities of a true leader, driving organizations toward growth and success.

MR. UMER MUJIB SHAMI - NON-EXECUTIVE DIRECTOR

Mr. Umer Shami is an accomplished business leader with extensive experience in the oil, real estate, and media sectors. He holds an MBA from the Lahore University of Management Sciences (LUMS) and currently serves as a Director at New Life Developers Ltd., where he oversees real estate projects in Lahore and Gwadar. Under his leadership, Euro Oil has emerged as a growing brand in Pakistan's oil and gas industry. Prior to this role, he served as Chief Executive of Fuel Tech Ltd. A leading fuel distribution company catering to major national and multinational clients. Mr. Umer is widely recognized for his strategic vision and his ability to transform innovative ideas into successful business ventures.

MR. USMAN MUJIB SHAMI - NON-EXECUTIVE DIRECTOR

Mr. Umer Mujib Shami holds a Bachelor's degree from the Institute of Business Administration (IBA), Karachi, one of Pakistan's leading business schools. He further pursued a Master's degree in International Business from Hult International Business School, Shanghai.

In addition to serving as a Board Member of Euro Oil, Mr. Usman manages Pakistan's largest digital media house and acts as a marketing consultant for a premier housing development project in the emerging port city of Gwadar.

Mr. Usman is recognized for his analytical acumen, lean management practices, and dynamic leadership in business development, which distinguish him among top industry executives.

MR. AHMAD SHOAIB HASHMI - INDEPENDENT DIRECTOR

Mr. Ahmad Shoaib Hashmi is a distinguished businessman with extensive experience in the pharmaceutical industry. As a founding member of Mass Pharma, he has served for over 28 years in key leadership roles, including Director of Procurement and Director of International Business. With more than 35 years of professional expertise, his career encompasses pharmaceutical manufacturing, distribution, imports, and international trade.

Mr. Ahmed Shoaib is widely recognized for his strategic leadership and in-depth industry knowledge, having played a pivotal role in driving growth, developing global partnerships, and contributing to the advancement of the pharmaceutical sector. He is also among the pioneers who introduced innovative healthcare technologies in Pakistan, such as Enhanced External Counter pulsation (EECP) treatment for cardiac patients who are unable to undergo invasive procedures.

Ms. FIRDOUS SHAKIR - EXECUTIVE DIRECTOR

Ms. Shakir is a highly experienced professional with over 48 years of expertise in managing human resources and successfully operating small and medium enterprises. She has independently managed a dairy and protein farm, demonstrating strong leadership, organizational management, and operational skills.

Throughout her career, she has developed extensive knowledge in workforce management, supply chain oversight, and sustainable business practices, enabling her to build and maintain efficient business operations. Her ability to adapt to evolving market dynamics and her proven track record in entrepreneurship reflect her strategic mindset and commitment to long-term growth.

MR. SYED RAZA ABBAS JAFFERY - INDEPENDENT DIRECTOR

Mr. Syed Raza Abbas serves on the Board of the Company as a representative of National Investment Trust Limited (NITL), Pakistan's largest and oldest asset management company. He has been associated with NITL since 2001 and currently holds the position of Head of Equities, where he leads the equity investment team and oversees portfolio management across multiple funds. His responsibilities include developing investment strategies, conducting in-depth market research, and ensuring optimal asset allocation to maximize returns for investors.

Prior to joining NITL, Mr. Raza served as Manager Treasury at Doha Bank Limited (Pakistan), where he gained valuable experience in treasury operations, liquidity management, and financial risk mitigation.

Mr. Raza holds an MBA in Banking & Finance and also represents NITL on the boards of several other listed companies. Through his governance roles, he actively contributes to promoting transparency, accountability, and sustainable growth within these organizations.

We are pleased to present the condensed interim financial statements for the half year ended December 31, 2025.

Composition of Board

PRINCIPAL ACTVITIES

The principal activity of the company is manufacturing and sale of pharmaceutical products.

OVERVIEW OF ECONOMY AND BUSINESS

Macroeconomic Overview

During the half year ended December 31, 2025, Pakistan's macroeconomic environment remained broadly stable. While inflationary pressures, exchange rate volatility, and cost dynamics continued to influence business operations, no material economic developments occurred during the period that significantly impacted the Company's overall performance.

Sector Performance

The pharmaceutical sector continued to demonstrate resilience, supported by sustained demand for essential healthcare products. Ongoing healthcare requirements and regulatory engagement remained key drivers supporting sector continuity during the half year.

Industry Challenges

The sector continued to face challenges relating to regulatory pricing controls, rising input costs, and dependence on imported raw materials, exposing manufacturers to currency fluctuations and supply chain constraints. The Company continued to manage these challenges through prudent

operational planning, cost rationalization measures, and engagement with relevant regulatory authorities.

FINANCIAL HIGHLIGHTS

During the six-month period ended December 31, 2025, the Company recorded revenue of Rs.

63.380 million, as compared to Rs. 106.035 million in the corresponding half year last year.

Gross profit for the period amounted to Rs. 21.926 million, compared to Rs. 34.294 million in the corresponding period.

Administrative, selling and distribution, and other operating expenses remained elevated during the period, resulting in an operating loss of Rs. 32.09 million, as compared to an operating profit of Rs. 10.640 million in the corresponding half year last year.

After accounting for finance costs and taxation, the loss after tax for the period stood at Rs. 1.95 million, as compared to profit after tax of Rs. 119.234 million in the corresponding period last year.

The Board remains focused on maintaining operational discipline, improving revenue streams, and managing costs while navigating prevailing market conditions.

RELATED PARTY TRANSACTIONS

The Company ensures compliance with the Code of Corporate Governance for all related party transactions. The details of these transactions are provided in note no. 22 to the annexed condensed interim financial statements.

EARNING PER SHARE

The loss per share (basic and diluted) for the six-month period ended December 31, 2025 was Rs. (0.02), as compared to earnings per share of Rs. 2.46 in the corresponding half year last year.

COMMITTEES OF THE BOARD

Audit committee

Audit committee comprises of three members from the Board. The chairman of the Board is an independent director as required in the CCG Regulations 2019 while the remaining two are non-executive directors. The Board of Directors has set out terms of reference for the audit committee. The audit committee reviews the annual and quarterly financial statements and holds its meeting prior to the Board meetings. The following are the members of the audit committee.

Meeting And Attendance

Board Audit Committee: Two (2) meeting has been convened during the six-month period ended December 31, 2025

Human Resource & Remuneration Committee

The committee consists of three members from the Board; one is independent director, one is non-executive director and the one is executive director. The Chairman of the committee is the independent non-executive director. The committee reviews and formulates the HR & management policies of the company. The Committee is also responsible for the remuneration of employees and ensures that it is aligned with the Company's business strategy and long-term interests. The following are the members of the Human Resource committee.

AUDITORS

The external auditors of the Company, Reanda Haroon Zakaria Aamir Salman Rizwan & Co., Chartered Accountants, were re-appointed at the Annual General Meeting held on November 26, 2025, to hold office until the conclusion of the next Annual General Meeting, at a remuneration fixed by the Board of Directors.

DIVERSITY, EQUITY AND INCLUSION

The Company remains committed to promoting Diversity, Equity and Inclusion (DE&I) across its operations. Policies and practices aimed at fostering an inclusive, respectful, and merit-based workplace continue to be implemented, ensuring equal opportunity and a supportive environment for all employees. These initiatives are reviewed periodically to ensure alignment with the Company's values, regulatory requirements, and operational objectives.

ENVIRONMENT, HEALTH AND SAFETY

The Company continues to place strong emphasis on maintaining a safe and healthy working environment across all operational areas. Appropriate measures are in place to identify, assess, and mitigate occupational health and safety risks. Management remains committed to ensuring compliance with applicable safety standards and promoting a culture of safe working practices during the half year ended December 31, 2025.

CORPORATE SOCIAL RESPONSIBILITY

During the half year under review, the Company continued its commitment toward corporate social responsibility initiatives. These efforts primarily focus on community welfare, healthcare awareness, and support programs in areas surrounding the Company's operational facilities, in line with its CSR objectives and corporate values.

ADEQUACY OF INTERNAL FINANCIAL CONTROLS

The Company has an adequate system of internal financial controls designed to ensure the reliability of financial reporting, safeguarding of assets, and compliance with applicable laws and regulations. The effectiveness of these controls is reviewed periodically by management and overseen by the Audit Committee to ensure continuous monitoring and improvement.

STATE OF THE COMPANY'S AFFAIRS AND CORPORATE AND FINANCIAL REPORTING

FRAMEWORK

The condensed interim financial statements for the half year ended December 31, 2025 have been prepared by the management and present fairly the state of the Company's affairs, results of operations, cash flows, and changes in equity for the period under review.

Appropriate accounting policies have been consistently applied, and accounting estimates are based on reasonable and prudent judgment. Proper books of account have been maintained, and the financial reporting framework is based on applicable International Financial Reporting Standards (IFRS) as adopted in Pakistan.

There is no significant doubt regarding the Company's ability to continue as a going concern.

MATERIAL CHANGES

During the half year under review, the Company undertook the following material corporate actions:

The Board of Directors, in its meeting held on July 22, 2025, recommended an increase in the authorized share capital of the Company from Rs. 1,000,000,000 (100,000,000 ordinary shares of Rs. 10/- each) to Rs. 1,200,000,000 (120,000,000 ordinary shares of Rs. 10/- each). The said increase, along with the consequential amendments to Clause V of the Memorandum of Association and Article 5 of the Articles of Association, was approved by the shareholders at the Extraordinary General Meeting held on August 18, 2025. The newly created shares rank pari passu with the existing ordinary shares.

Further, pursuant to the Board resolution dated September 12, 2025, the Company offered 20,000,000 ordinary shares of Rs. 10/- each as Right Shares at par to the existing shareholders in the proportion of approximately 21.496 right shares for every 100 ordinary shares held.

During December 2025, the Company successfully completed the subscription process and received the subscription amount against the Right Issue in accordance with the approved terms.

SUBSEQUENT EVENTS

Subsequent to the period end, the Company completed the allotment and issuance of 20,000,000 ordinary shares of Rs. 10/- each against the Right Issue on January 06, 2026. Accordingly, the paid-up share capital of the Company increased from 93,040,367 ordinary shares to 113,040,367 ordinary shares of Rs. 10/- each.

There were no other material events subsequent to December 31, 2025 that require disclosure or adjustment in these condensed interim financial statements.

DIVIDENDS

No dividend has been declared during the half year ended December 31, 2025.

RISK MANAGEMENT AND RISK ASSESSMENT

The Board of Directors continues to oversee the Company's risk management framework. Key risks relating to operational, financial, regulatory, and market conditions are regularly identified and assessed. Appropriate controls and mitigation measures are in place to manage these risks, and the Audit Committee plays an active role in monitoring their effectiveness.

FUTURE CHALLENGES & PROSPECTS

The Board remains cautiously optimistic about the Company's future prospects. Management continues to focus on improving operational efficiency, strengthening liquidity following the successful Right Issue subscription, managing costs, and pursuing sustainable growth while navigating prevailing market conditions. The Company remains positioned to respond to emerging challenges and capitalize on potential opportunities.

ACKNOWLEDGMENT

The Directors wish to express their appreciation to the Company's shareholders, employees,

customers, vendors, and other stakeholders for their continued trust and support.

Dated: February 26, 2026.

تانایب یلام یروبع رصتخم ےیل ےک تدم یہامشش یلاو ےنوہ متخ وک 2025 ربمسد 31 ہک ےہ یہر وہ یشوخ ےئوہ ےترک شیپ ہی ںیمہ ۔ںیہ ےہر اج ےیک شیپ

لیکشت یک زرٹکیرئاڈ فآ ڈروب میسقت ےس رابتعا ےک سنج

لیصفت یک زرٹکیرئاڈ

۔ےہ تخورف روا یرایت یک تاعونصم یک یزاساود یمرگرس یداینب یک ینپمک

ہزئاج یشاعم

رز طِارفا ہچرگا ۔اہر مکحتسم رپ روط یعومجم لوحام یشاعم اک ناتسکاپ نارود ےک تدم یہامشش یلاو ےنوہ متخ وک 2025 ربمسد 31 نارود ےک تدم سا مہات ،ےہر ےتوہ زادنا رثا رپ ںویمرگرس یرابوراک لماوع ےک تگال روا ؤاھڑچ راتا ںیم حرش یک ہلدابم رِز ،ؤابد ےک ۔وہ اڑپ رثا یدام رپ یگدرکراک یعومجم یک ینپمک اک سج یئوہ ںیہن تفر شیپ یشاعم ںایامن یسیا یئوک

یگدرکراک یتاج ہبعش

یک لاھب ھکید یک تحص ۔ےہ ےئوہ ےھکر رارقرب یطوبضم ینپا ثعاب ےک بلط لسلسم یک تاعونصم یبط یرورض ہبعش اک یزاساود ۔ےہر لماوع مہا ےک لسلست ےک ےبعش نارود ےک تدم یہامشش سا لماعت ھتاس ےک ںورادا یرٹیلوگیر ہقلعتم روا تایرورض یراج

زجنلیچ یتعنص

سج ،اہر انماس اک زجنلیچ ےسیج راصحنا رپ لام ماخ یدمآرد روا تگال یئوہ یتھڑب یک لام ماخ ،لورٹنک یرٹیلوگیر ےک ںوتمیق وک ےبعش ںیم تاجارخا ،یدنب ہبوصنم لنشیرپآ ہنادنمشناد ےن ینپمک ۔ےئوہ ادیپ لئاسم ےک نیچ یئالپس روا ؤاھڑچ راتا ےک یسنرک ںیم ےجیتن ےک ۔اھکر یراج ہلباقم اک زجنلیچ نا ےعیرذ ےک ےطبار رثؤم ےس ںورادا یرٹیلوگیر ہقلعتم روا تامادقا ےک یراعش تیافک

یسا یک لاس ہتشزگ ہکبج ،یہر ےپور نیلم 63.380 یندمآ یک ینپمک نارود ےک تدم یہامشش یلاو ےنوہ متخ وک 2025 ربمسد 31 ۔یھت ےپور نیلم 106.035 ہی ںیم تدم

۔اھت ےپور نیلم 34.294 ںیم تدم یسا لاس ہتشزگ ہکبج ،اہر ےپور نیلم 21.926 عفانم یعومجم ےیل ےک تدم سا

ناصقن گنٹیرپآ اک ےپور نیلم 30.09 وک ینپمک ںیم ےجیتن ےک سج اہر ہفاضا ںیم تاجارخا گنٹیرپآ رگید روا میسقت و تخورف ،یماظتنا ۔اھت اوہ لصاح عفانم گنٹیرپآ اک ےپور نیلم 10.640 ںیم تدم یسا لاس ہتشزگ ہکبج ،اوہ

ہتشزگ ہکبج ،اہر ےپور نیلم 1.95 ناصقن سکیٹ زا دعب ےیل ےک تدم رظن رِیز ،دعب ےک ےنھکر رظندم وک سکیٹ روا تاجارخا یتایلام ۔اھت ےپور نیلم 119.234 عفانم سکیٹ زا دعب ںیم تدم یسا لاس

رثؤم ےک تاجارخا روا ےنانب رتہب عئارذ ےک یندمآ ،ےنھکر رارقرب طبض و مظن لنشیرپآ ںیم تالاح ٹیکرام ہدوجوم زرٹکیرئاڈ فآ ڈروب ۔ےہ زوکرم رپ ماظتنا

کلسنم تالیصفت یک نید نیل نا ۔ےہ یتانب ینیقی یدنباپ لمکم یک سننروگ ٹیروپراک ۂطباض ںیم نید نیل ھتاس ےک نیقیرف ہقلعتم مامت ینپمک ۔ںیہ جرد ںیم 22 ربمن ٹون ےک تانایب یلام یروبع رصتخم

ہتشزگ ہکبج ،اہر ےپور 0.02 (ہدش فیفخت روا یداینب) ناصقن صصح یف ےیل ےک تدم یہامشش یلاو ےنوہ متخ وک 2025 ربمسد 31 ۔یھت ےپور 2.46 یندمآ صصح یف ںیم تدم یسا لاس

یٹیمک ٹڈآ

ںیہ رٹکیرئاڈ دازآ کیا نیمرئیچ ےک یٹیمک قباطم ےک 2019 سننروگ ٹیروپراک ۂطباض ۔ےہ لمتشم رپ نیکارا نیت ےک ڈروب یٹیمک ٹڈآ (Terms of طباوض و دعاوق ےیل ےک یٹیمک ٹڈآ ےن زرٹکیرئاڈ فآ ڈروب ۔ںیہ زرٹکیرئاڈ یماظتنا ریغ نیکارا ود رگید ہکبج سالجا انپا لبق ےس سالجا ڈروب روا ےہ یتیل ہزئاج اک تانایب یلام یہام ہس روا ہنالاس یٹیمک ٹڈآ ۔ںیہ ےئوہ ےیک ررقمReference) ۔ےہ یترک دقعنم

:ںیہ لیذ جرد نیکارا ےک یٹیمک ٹڈآ

ہدہع

مان

رامش

(رٹکیرئاڈ دازآ) نیمرئیچ یمشاہ بیعش دمحا رٹسم i

(رٹکیرئاڈ یماظتنا ریغ) نکر یقیدص نیسح فطاع رٹسم ii

(رٹکیرئاڈ یماظتنا ریغ) نکر

یماش بیجم نامثع رٹسم

iii

یرٹیرکیس دیعس دمحم رٹسم iv

یرضاح روا سالجا

۔ےئوہ دقعنم سالجا (2) ود ےک یٹیمک ٹڈآ ڈروب نارود ےک تدم یہامشش یلاو ےنوہ متخ وک 2025 ربمسد 31

۔ںیہ لماش رٹکیرئاڈ یماظتنا کیا روا رٹکیرئاڈ یماظتنا ریغ کیا ،رٹکیرئاڈ دازآ کیا ںیم نج ےہ لمتشم رپ نیکارا نیت ےک ڈروب یٹیمک ہی بترم ںیہنا رک ےل ہزئاج اک ںویسیلاپ یماظتنا روا سروسیر نمویہ یک ینپمک یٹیمک ۔ںیہ رٹکیرئاڈ یماظتنا ریغ دازآ نیمرئیچ ےک یٹیمک تادافم یتدم لیوط روا یلمع تِمکح یرابوراک یک ینپمک ہو ہکات ےہ یترک ینارگن یک ےضواعم ےک نیمزالم یٹیمک ہی ،زین ۔ےہ یترک ۔وہ گنہآ مہ ےس

:ںیہ لیذ جرد نیکارا ےک یٹیمک سروسیر نمویہ

ہدہع

مان

رامش

(رٹکیرئاڈ دازآ) نیمرئیچ یمشاہ بیعش دمحا رٹسم i

(رٹکیرئاڈ یماظتنا ریغ) نکر یقیدص نیسح فطاع رٹسم ii

(رٹکیرئاڈ یماظتنا) نکر رکاش سودرف ہمرتحم iii

یرٹیرکیس دیعس دمحم رٹسم iv

ہدقعنم وک 2025 ربمون 26 وک ،سٹنٹنؤاکا ڈرٹراچ ،ینپمک ڈنیا ناوضر ناملس رماع ایرکذ نوراہ اڈنایر زرسیم ،زرٹیڈآ ینوریب ےک ینپمک ڈروب ہضواعم اک نا ۔ںید ماجنارس ضئارف ےنپا کت ماتتخا ےک گنٹیم لرنج ہنالاس یلگا ہو ہکات ایگ ایک ررقم ہرابود ںیم گنٹیم لرنج ہنالاس ۔ایک ررقم ےن زرٹکیرئاڈ فآ

ماک ینبم رپ ٹریم روا راقواب ،عماج کیا ۔ےہ مزعرپُ ےیل ےک غورف ےک (DE&I) تیلومش روا تاواسم ،عونت ںیم ںویمرگرس ینپا ینپمک لوحام نواعم روا عقاوم یواسم ےیل ےک نیمزالم مامت ہکات ،ےہ یراج دمآردلمع رپ راک ہقیرط روا ںویسیلاپ ےیل ےک مایق ےک لوحام ےک ۔ےہ اتاج ایل ہزئاج اًتقوف اًتقو اک تامادقا نا ۔ےکس اج ایانب ینیقی

تارطخ ےک تظافح و تحص ہنارو ہشیپ ۔ےہ یتید حیجرت وک یمہارف یک لوحام دنم تحص روا ظوفحم ںیم ںوبعش لنشیرپآ مامت ےنپا ینپمک یک ماک ظوفحم روا یدنباپ یک تارایعم یتظافح قالطا لباق ہیماظتنا ۔ںیہ دوجوم تامادقا بسانم ےیل ےک کرادت روا ہزئاج ،یہدناشن یک ۔ےہ مزعرپُ ےیل ےک غورف ےک تفاقث

،حالف یک یٹنویمک روحم اک نج ،ےھکر یراج تامادقا ےک یراد ہمذ یجامس ٹیروپراک ےن ینپمک نارود ےک تدم یہامشش رظن رِیز ۔ےہر زمارگورپ نواعم ںیم فارطا ےک تایلوہس لنشیرپآ یک ینپمک روا یہاگآ قلعتم ےس تحص

و نیناوق ہقلعتم روا ظفحت ےک ںوثاثا ،یگتسرد یک گنٹروپر یلام وج ےہ دوجوم ماظن رثؤم کیا اک زلورٹنک یلام یلخاد ساپ ےک ینپمک ۔ےہ یتیل ہزئاج یٹیمک ٹڈآ روا ہیماظتنا اًتقوف اًتقو اک تیرثؤم یک زلورٹنک نا ۔ےہ اتانب ینیقی وک یدنباپ یک طباوض

ےک ینپمک وج ںیہ ےیک رایت ےن ہیماظتنا تانایب یلام یروبع رصتخم ےیل ےک تدم یہامشش یلاو ےنوہ متخ وک 2025 ربمسد 31 ۔ںیہ ےترک یساکع ہنافصنم یک ںویلیدبت ںیم یٹیوکیا روا ؤاہب دقن ،راک جِئاتن ،تالماعم

رارقرب بتک تسرد یک تاباسح ۔ںیہ ینبم رپ ںولصیف لوقعم روا طاتحم ےنیمخت روا ےہ ایگ ایک قالطا لقتسم اک ںویسیلاپ گنٹنؤاکا بسانم ۔ےہ ینبم رپ (IFRS) تارایعم گنٹروپر یتایلام یماوقالا نیب لمعلا ذفان ںیم ناتسکاپ کرو میرف اک گنٹروپر یلام روا ںیہ یئگ یھکر

۔ںیہن دوجوم ماہبا ںایامن یئوک ےس ےلاوح ےک تیحالص یک ےنہر یراج Going Concern روطب ےک ینپمک

:ےئگ ےیک تامادقا ٹیروپراک مہا لیذ جرد نارود ےک تدم رظن رِیز

ماع 100,000,000) ےپور 1,000,000,000 وک ہیامرس صصح زاجم ےک ینپمک ںیم سالجا ڈروب ہدقعنم وک 2025 یئالوج 22 یک ےنرک (ےپور 10 کیا رہ ،صصح ماع 120,000,000) ےپور 1,200,000,000 رک اھڑب ےس (ےپور 10 کیا رہ ،صصح ماع ہدوجوم صصح ےئن ۔یئگ ید ںیم گنٹیم لرنج یلومعم ریغ ہدقعنم وک 2025 تسگا 18 یروظنم یک ےفاضا سا ۔یئگ یک شرافس ۔ںیہ ےتھکر (pari passu) ہجرد ربارب ےک صصح

صصح یف صصح ماع 20,000,000 وک زرڈلوہ رئیش ہدوجوم ےن ینپمک ،تحت ےک دادرارق ڈروب یک 2025 ربمتس 12 ،ںآرب دیزم حرش یک صصح 21.496 ےلدب ےک صصح 100 رہ اًبیرقت رپ روط ےک (Right Shares) یرادیرخ قِح ےس باسح ےک ےپور 10 ۔ےیک شیپ ےس

رک لوصو مقر قباطم ےک طئارش ہدش روظنم روا ایک لمکم ےس یبایماک لمع اک نشپرکسبس یک وشیا ٹئار ےن ینپمک ںیم 2025 ربمسد ۔یل

ہدش ادا ںیم ےجیتن ےک سج ،ےید رک ٹالا روا یراج صصح ماع 20,000,000 تحت ےک وشیا ٹئار ےن ینپمک وک 2026 یرونج 6 ۔ایگ وہ صصح 113,040,367 رک ھڑب ےس صصح 93,040,367 ہیامرس صصح

۔وہ راکرد میمرت ای فاشکنا ںیم تانایب یلام یروبع رصتخم نا ےیل ےک سج ایآ ںیہن شیپ ہعقاو مہا روا یئوک دعب ےک 2025 ربمسد 31

۔ایگ ایک ںیہن میسقت عفانم یئوک نارود ےک تدم یہامشش یلاو ےنوہ متخ وک 2025 ربمسد 31

ےس ٹیکرام روا یرٹیلوگیر ،یلام ،لنشیرپآ ۔ےہ ےئوہ ےھکر یراج ینارگن یک کرو میرف ٹنمجنیم کسر ےک ینپمک زرٹکیرئاڈ فآ ڈروب تیرثؤم یک نا یٹیمک ٹڈآ ہکبج ںیہ ذفان تامادقا یکرادت روا زلورٹنک بسانم ۔ےہ یتاج یک چناج روا یہدناشن ہدعاقاب یک تارطخ مہا قلعتم ۔ےہ یترک ینارگن یک

یٹیڈیوکیل دعب ےک وشیا ٹئار ،یرتہب ںیم یگدرکراک لنشیرپآ ہیماظتنا ۔ےہ دیمارپُ طاتحم ںیم ےراب ےک تاناکما ےک لبقتسم ےک ینپمک ڈروب اک زجنلیچ ےئوہ ےترھبا ینپمک ۔ےہ ےئوہ ےیک زوکرم ہجوت رپ لوصح ےک یقرت رادیئاپ روا ماظتنا رثؤم ےک تاجارخا ،ےنرک مکحتسم وک ۔ےہ رایت ےیل ےک ےناھٹا ہدئاف ےس عقاوم ہنکمم روا ےنرک ہلباقم

رکشت یلد رپ نواعت روا دامتعا لسلسم ےک زرڈلوہ کیٹسا رگید روا زرئالپس ،نیفراص ،نیمزالم ،زرڈلوہ رئیش ززعم ےک ینپمک زرٹکیرئاڈ ۔ںیہ ےترک راہظا اک

2026 ، یرورف 26 :خیراتب

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