NETS International Communication Limited | ||
Condensed Interim Statement of Financial Position As at September 30, 2025 | ||
September 30, 2025 | June 30, 2025 | |
Un-Audited | Audited | |
Notes | (Rupees) | (Rupees) |
ASSETS | ||
Non-current assets | ||
Property, plant and equipment 4 | 79,021,549 | 79,747,041 |
Deferred taxation-net | 26,242,968 | 23,025,979 |
Long term advances and deposits | 5,851,140 | 7,490,851 |
111,115,657 | 110,263,871 | |
Current Assets | ||
Stock in trade | 67,116,474 | 154,195,682 |
Trade debts | 259,402,589 | 462,699,096 |
Loan and advances | 639,354,454 | 255,589,003 |
Deposits and prepayments | 154,853,630 | 49,717,367 |
Short term investments | 24,400,000 | 24,400,000 |
Cash and bank balances | 35,883,244 | 33,319,649 |
1,181,010,391 | 979,920,798 | |
TOTAL ASSETS | 1,292,126,048 | 1,090,184,669 |
EQUITY AND LIABILITIES | ||
Share capital and reserves | ||
Authorized Share Capital: | ||
40,000,000 ordinary shares of Rs.10 each | 400,000,000 | 400,000,000 |
Issued, subscribed and paid-up share capital | 367,575,960 | 367,575,960 |
Unappropriated profit | 124,884,963 | 94,600,913 |
Total equity | 492,460,923 | 462,176,873 |
Non-current liabilities | ||
Lease liabilities | - | 1,163,413 | |
Deferred liabilities | 78,361,306 | 73,447,155 | |
Long term loan - secured | 13,588,333 | 15,904,667 | |
Current Liabilities | 91,949,639 | 90,515,235 | |
Trade and other payables | 536,982,221 | 394,883,893 | |
Short term borrowing - secured | 152,605,192 | 122,386,504 | |
Accrued markup | 3,938,228 | 6,316,728 | |
Current portion of long term loan | 10,000,000 | 10,000,000 | |
Current portion of lease liabilities | 4,189,845 | 3,905,436 | |
Contingencies and commitments | 5 | 707,715,486 - | 537,492,561 - |
TOTAL EQUITY AND LIABILITIES | 1,292,126,048 | 1,090,184,669 |
The annexed notes form an integral part of these financial statements.
Chief Executive Officer Chief Financial Officer Director
NETS International Communication Limited |
Condensed Interim Statement of Profit or Loss (Un-audited) |
For the period ended September 30, 2025 |
Notes | September 30, 2025 | September 30, 2024 (Rupees) | |
(Rupees) | |||
Revenue Cost of revenue Gross profit Selling and distribution expenses Administrative expenses Other operating expenses Other income Profit from operations Finance cost Profit before levies and income tax Levies Profit before income tax Taxation 6 Profit after taxation Earnings per share - basic and diluted | 376,573,251 (272,704,833) | 279,497,825 (215,016,287) | |
103,868,418 (12,196,893) (61,168,028) (150,656,467) | 64,481,538 (6,008,274) (35,985,004) (507,754) | ||
(120,152,969) 163,277,408 | 21,980,505 2,189,388 | ||
43,124,439 (5,001,816) | 24,169,893 (3,135,758) | ||
38,122,622 - | 21,034,135 (5,128,274) | ||
38,122,622 (7,838,572) | 15,905,861 (4,825,291) | ||
30,284,050 | 11,080,570 | ||
0.82 | 0.33 | ||
The annexed notes form an integral part of these financial statements.
Chief Executive Officer | Chief Financial Officer |
For the period ended September 30, 2025
Notes | September 30, 2025 | September 30, 2024 |
(Rupees) | (Rupees) | |
Profit after taxation Other comprehensive income Total comprehensive income for the year | 30,284,050 - | 10,780,570 - 53,464,042 |
30,284,050 |
Director
The annexed notes form an integral part of these financial statements.
Chief Executive Officer | Chief Financial Officer |
For the period ended September 30, 2025
Notes | September 30, 2025 (Rupees) | September 30, 2024 (Rupees) | ||
Cash generated from/(used) in operations | 7 | 2,777,840 | (50,643,085) | |
Levies and income tax paid | (11,055,561) | (12,568,120) | ||
Worker welfare fund paid | - | (823,253) | ||
Gratuity paid | (3,663,900) | - | ||
Finance cost paid | (7,380,317) | (682,649) | ||
Net cash used in operating activities | (22,099,777) | (14,074,022) | ||
Cash flows from investing activities Additions to property, plant and equipment | (5,137,817) | (5,433,424) | ||
Net cash used in investing activities | (5,137,817) | (5,433,424) | ||
Cash flows from financing activities Repayment of long term loan | (2,316,334) | - | ||
Short term borrowing -net | 30,218,687 | (24,229,377) | ||
Lease liabilities-net | (879,004) | (975,920) | ||
Net cash generated from/(used) in financing activities | 27,023,350 | (25,205,297) | ||
Net increase/(decrease) in cash and cash equivalents | 2,563,595 | (95,355,828) | ||
Cash and cash equivalents at the beginning of the year | 33,319,649 | 103,493,509 | ||
Cash and cash equivalents at the end of the year | 35,883,244 | 8,137,681 | ||
The annexed notes form an integral part of these financial statements. | ||||
Director
Chief Executive Officer Chief Financial Officer NETS International Communication Limited Condensed Interim Statement of Changes in Equity (Un-audited)
For the period ended September 30, 2025
Issued, subscribed and paid-up capital
Revenue Reserves | Total |
Unappropriated profit |
………Rupees………
330,815,960
-
-
30,356,301 | 361,172,261 |
11,080,570 | 11,080,570 |
- | - |
Balance as at July 01, 2024 Profit after tax for the period
Other comprehensive income for the period
Balance as at September 30, 2024 330,815,960 41,436,871 372,252,831
367,575,960 | 94,600,913 | 462,176,873 | |
- | 30,284,050 | 30,284,050 | |
- | - | - | |
367,575,960 | 124,884,963 | 492,460,923 |
Balance as at July 01, 2025 Profit after tax for the period
Other comprehensive income for the period Balance as at September 30, 2025
The annexed notes form an integral part of these financial statements.
Director
Chief Executive Officer Chief Financial Officer