The General Manager
Pakistan Stock Exchange Limited Stock Exchange Road
Karachi
CA-26-5049
April 30, 2026
Subject: Shariah Disclosures under Clause VII of Part I of Schedule IV of theCompanies Act, 2017
Dear Sir,
In compliance with the requirements of clause 5.6.9A of PSX Regulations and PSX Notice No. PSX/N-435 dated April 17, 2026, please find attached the Shariah Disclosures under Clause VII of Part I of Schedule IV of the Companies Act, 2017, for the six months period ended December 31, 2025.
You may disseminate this information to the TRE Certificate Holders of the Exchange. Very truly yours,
Brig Sumair Ashraf Sheikh (Retd)
Company Secretary
Cc:
Director/HOD (Surveillance, Supervision and Enforcement Department), Securities and Exchange Commission of Pakistan, NIC Building, Jinnah Avenue, Blue Area, Islamabad
SHARIAH DISCLOSURES UNDER CLAUSE VII OF PART I OF SCHEDULE IV OF THE COMPANIES ACT, 2017 Related to the condensed interim separate financial statements for the six months period ended December 31, 2025 Balance as at 31.12.2025 30.06.2025 (Rupees in thousand) Disclosures Required in relation to the Condensed Interim Statement of Financial Position - Liability Side:(i)
(ii)
Financing (long-term, short-term, or lease financing) obtained as per Islamic mode Interest or mark-up accrued on any conventional loan or advance
- -169,191 151,173
Disclosures Required in relation to the Condensed Interim Statement of Financial Position - Asset Side:(iii) Long-term and short-term Shariah compliant Investments | 34,633,835 | 34,193,145 |
(iv) Shariah-compliant bank deposits, bank balances and Term Deposit Receipts (TDRs) | 1,612,901 | 5,333,225 |
(v) | Revenue earned from a Shariah-compliant business segment | 90,121,453 | 86,651,638 |
(vi) | Break-up of late payments or liquidated damages | - | - |
(vii) | Gain / (loss) or dividend earned on Shariah compliant investments or share of (loss) / | ||
profit from Shariah-compliant associate | (130,292) | (156,103) | |
(viii) | Profit earned from Shariah-compliant bank deposits, bank balances or TDRs | 20,544 | 60,873 |
(ix) | Exchange (loss incurred) / gain earned from actual currency | (236,857) | 9,155 |
(x) | Exchange gains earned using conventional derivative financial instruments | - | - |
(xi) | Profit paid on Islamic mode of financing | - | - |
(xii) | Total Interest earned on any conventional loan or advance | - | - |
(xiii) | Source and detailed breakup of other income: Shariah compliant income / (loss) from services and gain on disposal of stores | ||
and spares / property, plant and equipment | 604,908 | 94,102 | |
Shariah compliant miscellaneous income | 377,109 | 51,194 | |
Non-Shariah compliant miscellaneous income | - | 91 | |
982,017 | 145,387 | ||
Other | Disclosure Requirements |
Relationship with Shariah-compliant financial institutions, including banks, takaful operators and their windows, etc.
ArrangementBank Alfalah Limited (Islamic)
Meezan Bank Limited
Faysal Bank Limited
Al Baraka Bank (Pakistan) Limited
Bank Islami Pakistan Limited
Dubai Islamic Bank
Bank of Punjab
National Investment Trust Limited
Al Meezan Investment Management Limited
Lucky Investments
United Bank Limited Al Ameen Islamic
Bank deposit Bank deposit Bank deposit Bank deposit Bank deposit Bank deposit Bank deposit Investment Investment Investment Investment
SHARIAH DISCLOSURES UNDER CLAUSE VII OF PART I OF SCHEDULE IV OF THE COMPANIES ACT, 2017 Related to the condensed interim consolidated financial statements for the six months period ended December 31, 2025 Balance as at 31.12.2025 30.06.2025 (Rupees in thousand) Disclosures Required in relation to the Condensed Interim Consolidated Statement of Financial Position - Liability Side:(i) Financing (long-term, short-term, or lease financing) obtained as per Islamic mode | 604,708 | - |
(ii) Interest or mark-up accrued on any conventional loan or advance | 169,191 | 151,173 |
(iii) Long-term and short-term Shariah compliant Investments | 22,203,013 | 24,195,303 |
(iv) Shariah-compliant bank deposits, bank balances and Term Deposit Receipts (TDRs) | 4,123,741 | 5,721,999 |
(v) | Revenue earned from a Shariah-compliant business segment | 90,121,453 | 86,651,638 |
(vi) | Break-up of late payments or liquidated damages | - | - |
(vii) | Gain / (loss) or dividend earned on Shariah compliant investments or share of (loss) / profit from Shariah-compliant associate | (124,511) | (156,103) |
(viii) | Profit earned from Shariah-compliant bank deposits, bank balances or TDRs | 173,878 | 60,873 |
(ix) | Exchange (loss incurred) / gain earned from actual currency | (236,857) | 9,155 |
(x) | Exchange gains earned using conventional derivative financial instruments | - | - |
(xi) | Profit paid on Islamic mode of financing | 4,096 | - |
(xii) | Total Interest earned on any conventional loan or advance | - | - |
(xiii) | Source and detailed breakup of other income: Shariah compliant income / (loss) from services and gain on disposal of stores | ||
and spares / property, plant and equipment | 604,908 | 94,102 | |
Shariah compliant miscellaneous income | 448,571 | 51,194 | |
Non-Shariah compliant miscellaneous income | - | 91 | |
1,053,479 | 239,489 | ||
Other | Disclosure Requirements |
Relationship with Shariah-compliant financial institutions, including banks, takaful operators and their windows, etc.
ArrangementBank Alfalah Limited (Islamic)
Meezan Bank Limited
Faysal Bank Limited
Al Baraka Bank (Pakistan) Limited
Bank Islami Pakistan Limited
Dubai Islamic Bank
Bank of Punjab
National Investment Trust Limited
Al Meezan Investment Management Limited
Lucky Investments
United Bank Limited Al Ameen Islamic
Bank deposit Bank deposit Bank deposit Bank deposit Bank deposit Bank deposit Bank deposit Investment Investment Investment Investment