Macter International Ltd.PSX: MACTER

Financial Results for the Quarter Ended March 31, 2026

· Issued by Macter International Ltd.


April 27, 2026

The General Manager

Pakistan Stock Exchange Limited Stock Exchange Building,

Stock Exchange Road, Karachi

Subject: Financial Results for the period ended March 31, 2026

مكيلع مالسلا

We have to inform you that the Board of Directors of our Company in their meeting held on April 25, 2026 at 11:00 am at Karachi recommended the following:

  1. CASH DIVIDEND : NIL

  2. BONUS SHARES : NIL

  3. RIGHT SHARES : NIL

  4. ANY OTHER ENTITLEMENT/CORPORATE ACTION : NIL

  5. ANY OTHER PRICE-SENSITIVE INFORMATION : NIL

The financial results of the Company are attached.

The Quarterly Report of the Company for the period ended March 31, 2026 will be transmitted through PUCARS separately, within the specified time.

Yours truly,

For and on behalf of

Macter International Limited



Asif Javed Company Secretary

Encl: As above



MACTER INTERNATIONAL LIMITED

UNCONSOLIDATED CONDENSED INTERIM STATEMENT OF PROFIT OR LOSS (UN-AUDITED)

FOR THE PERIOD ENDED MARCH 31, 2026

Note

2,786,512

2,426,952

8,896,431

7,346,481

Cost of sales

(1,450,631)

(1,343,254)

(4,617,134)

(4,060,958)

Gross profit

1,335,881

1,083,698

4,279,297

3,285,523

Selling and distribution expenses

(889,307)

(682,348)

(2,540,985)

(1,914,355)

Administrative expenses

(257,181)

(187,184)

(672,607)

(497,397)

Quarter ended

Nine months ended

March 31,

March 31,

March 31,

March 31,

2026

2025

2026

2025

--------------------------------- (Rupees in '000) ---------------------------------

Revenue from contracts with customers

15

Charge on loss allowance on trade debts

and trade deposits

- - (5,848) (25,234)

Other expenses (14,116) (16,745) (81,607) (66,233)

Other income 7,677 22,614 36,648 62,246

Operating profit 182,954 220,035 1,014,898 844,550

Finance cost

12.2

(30,038) (24,821) (88,105) (72,391)

Profit before income tax 152,916 195,214 926,793 772,159

Income tax expense

16

(61,165) (100,301) (407,882) (285,240)

Profit after taxation 91,751 94,913 518,911 486,919

------------------------------------ (Rupees) ------------------------------------

Earnings per share - basic and diluted 2.00 2.07 11.33 10.63

The annexed notes 1 to 22 form an integral part of these unconsolidated condensed interim financial statements.



MACTER INTERNATIONAL LIMITED

UNCONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION

AS AT MARCH 31, 2026

March 31,

June 30,

2026

2025

---------- (Rupees in '000) ----------

(Un-audited)

(Audited)

Note

ASSETS

NON-CURRENT ASSETS

Property, plant and equipment

6

2,903,283

2,650,686

Intangible assets

1,269

1,478

Long-term investment

7

300,000

300,000

Long-term loans

5,011

7,327

Long-term deposits

16,960 16,483

3,226,523

2,975,974

CURRENT ASSETS

Stock-in-trade

8

2,943,379

2,550,058

Stores and spares

30,318

25,051

Trade debts

9

1,098,541

401,020

Loans and advances

280,024

215,280

Trade deposits, prepayments and other receivables

82,995

65,128

Taxation - net

36,296

38,952

Short-term investments

10

16,838

16,838

Cash and bank balances

11

84,939

280,675

4,573,330

3,593,002

TOTAL ASSETS

7,799,853 6,568,976

EQUITY AND LIABILITIES

SHARE CAPITAL AND RESERVES

Authorised share capital

65,000,000 (June 30, 2025: 65,000,000) ordinary shares of Rs 10/- each

Issued, subscribed and paid-up capital

Capital reserve - share premium

Revenue reserve - accumulated profit

650,000

458,111

1,225,860

2,121,393

3,805,364

650,000

458,111

1,225,860

2,548,682

NON-CURRENT LIABILITIES

4,232,653

Deferred liabilities

323,086

Long-term financing

12

643,558

Lease liabilities

30,862

Deferred taxation - net

48,898

1,046,404

CURRENT LIABILITIES

Trade and other liabilities

13

1,926,896

Short-term borrowings

213,957

Current portion of long-term financing

12

263,368

Current portion of lease liabilities

22,727

Provision for Gas Infrastructure Development Cess

85,650

Sales tax payable

7,465

Unclaimed dividends

733

293,771

528,500

48,347

22,691

893,309

1,531,054

-

196,737

40,071

85,650

16,159

632

1,870,303

2,763,612

2,520,796

TOTAL LIABILITIES 3,567,200

CONTINGENCIES AND COMMITMENTS 14

TOTAL EQUITY AND LIABILITIES 7,799,853 6,568,976

The annexed notes 1 to 22 form an integral part of these unconsolidated condensed interim financial statements.



MACTER INTERNATIONAL LIMITED

UNCONSOLIDATED CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY (UN-AUDITED) FOR THE PERIOD ENDED MARCH 31, 2026

Reserves

Issued,

Capital

Revenue

subscribed

and paid-up share capital

reserves

reserves

Total reserves

Total

Share premium

Accumulated profit

------------------------------------ (Rupees in '000) ------------------------------------

Balance as at July 01, 2024 458,111 1,225,860 1,513,138 2,738,998 3,197,109

-

-

486,919

486,919

486,919

-

-

-

-

-

Profit after taxation

Other comprehensive income for the period

Total comprehensive income for the period -

Transactions with the owners

-

486,919

486,919

486,919

Final cash dividend @ Rs. 1.00 per share

for the year ended June 30, 2024 -

-

(45,811)

(45,811)

(45,811)

Balance as at March 31, 2025

458,111

1,225,860

1,954,246

3,180,106

3,638,217

Balance as at July 01, 2025

458,111

1,225,860

2,121,393

3,347,253

3,805,364

Profit after taxation

-

-

518,911

518,911

518,911

Other comprehensive income for the period

-

-

-

-

-

Total comprehensive income for the period -

Transactions with the owners

-

518,911

518,911

518,911

Final cash dividend @ Rs. 2.00 per share

for the year ended June 30, 2025 -

-

(91,622)

(91,622)

(91,622)

Balance as at March 31, 2026

458,111

1,225,860

2,548,682

3,774,542

4,232,653

The annexed notes 1 to 22 form an integral part of these unconsolidated condensed interim financial statements.



MACTER INTERNATIONAL LIMITED

UNCONSOLIDATED CONDENSED INTERIM STATEMENT OF CASH FLOWS (UNAUDITED)

FOR THE PERIOD ENDED MARCH 31, 2026

Nine months ended

March 31,

March 31,

2026

2025

---------- (Rupees in '000) ---------

CASH FLOWS FROM OPERATING ACTIVITIES

17

500,406

Cash generated from operations

Financial charges paid

Income tax paid

Gratuity paid

Long-term loans receipts / (extended)

Long-term deposits paid

Advance received against motor vehicles

Net cash generated from operating activities

CASH FLOWS FROM INVESTING ACTIVITIES

Additions to property, plant and equipment

Proceeds from disposal of property, plant and equipment

Short-term investment made

Net cash used in investing activities

CASH FLOWS FROM FINANCING ACTIVITIES

Short-term borrowings obtained

Long-term financing obtained

Long-term financing repaid

Dividend paid

Principal portion of lease liabilities paid

Net cash generated from financing activities

Note

(82,342)

(379,020)

(13,224)

2,316

(477)

5,291

(467,456)

32,950

(519,257)

30,251

-

(489,006)

213,957

350,013

(168,324)

(91,521)

(43,805)

260,320

(110,259)

184,251

73,992

(195,736)

280,675

84,939

466,359

(55,086)

(190,906)

(6,756)

(5,106)

(40,176)

1,605

(296,425)

169,934

(685,932)

60,042

(16,838)

(642,728)

150,000

369,590

(91,953)

(45,811)

(19,291)

362,535

Net decrease in cash and cash equivalent

Cash and cash equivalents at the beginning of the period

Cash and cash equivalents at the end of the period

The annexed notes 1 to 22 form an integral part of these unconsolidated condensed interim financial statements.



MACTER INTERNATIONAL LIMITED

CONSOLIDATED CONDENSED INTERIM STATEMENT OF PROFIT OR LOSS (UN-AUDITED)

FOR THE PERIOD ENDED MARCH 31, 2026

Quarter ended

Nine months ended

March 31,

March 31,

March 31,

March 31,

2026

2025

2026

2025

------------------------------ (Rupees in '000) ------------------------------

Note

Revenue from contracts with customers

15

2,906,581 2,535,630 9,274,141 7,679,133

Cost of sales (1,492,736) (1,385,562) (4,762,736) (4,188,400)

Gross profit 1,413,845 1,150,068 4,511,405 3,490,733

Selling and distribution expenses (957,032) (741,758) (2,739,391) (2,085,279)

Administrative expenses (260,439) (188,493) (679,130) (500,936)

Charge on loss allowance on trade debts

and trade deposits

- - (5,848) (25,234)

Other expenses (14,116) (16,745) (81,607) (66,233)

Other income 7,677 22,614 36,648 62,600

Operating profit 189,935 225,686 1,042,077 875,651

Finance cost

11.3

(33,988) (32,835) (99,319) (98,132) Profit before income tax 155,947 192,851 942,758 777,519

Income tax expense

16

(63,399) (101,672) (413,457) (289,423) Profit after taxation 92,548 91,179 529,301 488,096 ------------------------------------ (Rupees) ------------------------------------ Earnings per share - basic and diluted 1.92 2.00 11.50 10.64 ------------------------------ (Rupees in '000) ------------------------------

Attributable to:

Owners of the Holding Company

Non-controlling interest

87,835

91,795

526,935

487,449

4,713

(616)

2,366

647

92,548

91,179

529,301

488,096

The annexed notes 1 to 22 form an integral part of these consolidated condensed interim financial statements.



MACTER INTERNATIONAL LIMITED

CONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION

AS AT MARCH 31, 2026

March 31,

June 30,

2026

2025

---------- (Rupees in '000) ----------

(Un-audited)

(Audited)

Note

ASSETS

NON-CURRENT ASSETS

Property, plant and equipment

6

2,926,010

2,672,819

Intangible assets

44,031

42,480

Long-term loans

5,011

7,327

Long-term deposits

20,011

19,415

Deferred taxation - net

2,832 29,039

2,997,895

2,771,080

CURRENT ASSETS

Stock-in-trade

7

3,066,837

2,648,835

Stores and spares

30,318

25,051

Trade debts

8

1,159,949

508,617

Loans and advances

282,441

260,121

Trade deposits, prepayments and other receivables

84,310

65,558

Sales tax refundable

7,148

2,962

Taxation - net

32,185

35,671

Short-term investments

9

16,838

16,838

Cash and bank balances

10

106,602

288,605

4,786,628

3,852,258

TOTAL ASSETS

7,784,523 6,623,338

EQUITY AND LIABILITIES

SHARE CAPITAL AND RESERVES

Authorised share capital

65,000,000 (June 30, 2025: 65,000,000) ordinary shares of Rs 10/- each

Issued, subscribed and paid-up capital

Capital reserve

Revenue reserve - accumulated profit

Equity attributable to the owner's of the Holding Company

Non-controlling interest

650,000

458,111

1,225,860

1,916,579

3,600,550

13,984

3,614,534

650,000

458,111 1,225,860 2,351,892 4,035,863

16,350

NON-CURRENT LIABILITIES

4,052,213

Deferred liabilities

336,649

Long-term financing

11

675,425

Lease liabilities

30,862

1,042,936

CURRENT LIABILITIES

Trade and other liabilities

12

1,973,768

Short-term borrowings

338,938

Current portion of long-term financing

11

267,558

Current portion of lease liabilities

22,727

Provision for Gas Infrastructure Development Cess

85,650

Unclaimed dividends

733

306,283

563,510

48,347

918,140

1,593,443

169,941

200,927

40,071

85,650

632

2,090,664

3,008,804

2,689,374

TOTAL LIABILITIES 3,732,310 CONTINGENCIES AND COMMITMENTS 13 TOTAL EQUITY AND LIABILITIES 7,784,523 6,623,338

The annexed notes 1 to 22 form an integral part of these consolidated condensed interim financial statements.



MACTER INTERNATIONAL LIMITED

Reserves

Issued, subscribed and paid-up share capital

Capital reserves

Revenue reserves

Total reserves

Non-controlling interest

Total

Share premium

Accumulated profit

CONSOLIDATED CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY (UN-AUDITED) FOR THE PERIOD ENDED MARCH 31, 2026

Particulars

----------------------------------------------- (Rupees in '000) ----------------------------------------------

Balance as at July 01, 2024 458,111 1,225,860 1,270,529 2,496,389 3,583 2,958,083

-

-

487,449

487,449

647

488,096

-

-

-

-

-

-

Profit after taxation

Other comprehensive income for the period

Total comprehensive income for the period -

Transactions with the owners

-

487,449

487,449

647

488,096

Final cash dividend @ Rs. 1.00 per share for the year ended June 30, 2024

(45,811)

(45,811)

-

(45,811)

Balance as at March 31, 2025

458,111

1,225,860

1,712,167

2,938,027

4,230

3,400,368

Balance as at July 01, 2025

458,111

1,225,860

1,916,579

3,142,439

13,984

3,614,534

Profit after taxation

-

-

526,935

526,935

2,366

529,301

Other comprehensive income for the period

-

-

-

-

-

-

Total comprehensive income for the period -

Transactions with the owners

-

526,935

526,935

2,366

529,301

Final cash dividend @ Rs. 2.00 per share

for the year ended June 30, 2025 -

-

(91,622)

(91,622)

-

(91,622)

Balance as at March 31, 2026 458,111 1,225,860 2,351,892 3,577,752 16,350 4,052,213

The annexed notes 1 to 22 form an integral part of these consolidated condensed interim financial statements.



MACTER INTERNATIONAL LIMITED

CONSOLIDATED CONDENSED INTERIM STATEMENT OF CASH FLOWS (UN-AUDITED)

FOR THE PERIOD ENDED MARCH 31, 2026

Nine months ended

March 31,

March 31,

2026

2025

-------- (Rupees in '000) -------

Note CASH FLOWS FROM OPERATING ACTIVITIES Cash generated from operations

Financial charges paid

Income tax paid

Gratuity paid

Long-term loans receipts / (extended)

Long-term deposits paid

Advance received against motor vehicles

Net cash generated from operating activities

CASH FLOWS FROM INVESTING ACTIVITIES

Additions to property, plant & equipment

Proceeds from disposal of operating fixed asset

Additions to intangible assets

Short-term investment made

Net cash used in investing activities

CASH FLOWS FROM FINANCING ACTIVITIES

Short-term borrowings obtained

Short-term borrowings repaid

Long-term financing obtained

Long-term financing repaid

Dividend paid

Principal portion of lease liabilities paid

Net cash generated from financing activities

Net decrease in cash and cash equivalent

Cash and cash equivalents at the beginning of the period

Cash and cash equivalents at the end of the period

17

591,735

(98,192)

(383,764)

(15,131)

2,316

(596)

5,291

(490,076)

101,659

(521,970)

30,251

(4,160)

-

(495,879)

338,839

(169,842)

350,013

(171,467)

(91,521)

(43,805)

212,217

(113,192)

187,673

74,481

(182,003)

288,605

106,602

463,433

(79,798)

(194,074)

(6,756)

(5,106)

(41,051)

1,605

(325,180)

138,253

(688,603)

60,463

-

(16,838)

(644,978)

214,946

(30,805)

369,590

(95,096)

(45,811)

(19,291)

393,533

The annexed notes 1 to 22 form an integral part of these consolidated condensed interim financial statements.



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