MIMIR
Our reference: 8861-NICL-PSX-02-2026
February 16, 2026
The Managing Director
Pakistan Stock Exchange Limited. Stock Exchange Building,
Stock Exchange Road, Karachi -74.000. Tel : 021 111 001 122
ANNOUNCEMENT
Form - 7
Subject: Financial Results For The Half-Year Ended December 31, 2025
Dear Sir,
This is to inform you that the Board of Directors of Nimir Industrial Chemicals Limited (the "Company") in its meeting held on Monday, February 16 2026 at 12:00 p.m. at its head office 122-B, New Muslim Town, Lahore has recommended the following:
Cash Dividend Interim 20°A Cash dividend (i.e. Rs. 2.0/- per share)
Bonus Shares NIL
Right Shares : NIL
Un-audited financial accounts of the Company for the half-year ended December 31, 2025 have been considered by the Board of Directors as recommended by the Audit Committee and the same have been apporved. Financial results are attached (Annexure-1, 2, 3 & 4).
The Share transfer books of the Company will be closed from March 02, 2026 to March 04, 2026 (both days inclusive). Transfer received at the close of business on Friday, February 27, 2026, will be treated in time for the purpose of above entitlement to transferees.
The un-audited interim financial statements of the Company for the half year ended December 31, 2025 will be transmitted through PUCARS in due course of time and will also be available at the Company's website at https://www.nimir.com.pk.
Thanking you. Yours faithfully,
For Nimir Industri /hemic Limited
Muhammad Inam-ur-Rahim -
Company Secretary
Encl.: Financial Results - December 31, 2025 (Annexure - 1, 2, 3 & 4)
Page 1 of 5
Nimir Industrial Chemicals Limited
g Factory: 4.6 r'i She . nv a *+ sa aId Road. P hikh D +t. S ‹e› kb. oci Pak >ta
t Tel: 92307 62??151, -9z +< 8J93980
NIMIR
Annexure - 1 Statement of Financial Position As At December 31, 2025 (Un-audited)December 31, June 30,
Items2025 2025
(Un-audhed) (Audited)
(Rupees in thousand)
ASSETS
NON CURRENT ASSETS
Property, plant and equipment Intangible assets
Long term deposits
CURRENT ASSETS
Stores, spare parts and loose tools Stock-in-trade
Contract cost Trade receivables
Loans and advances
Trade deposits and short-term prepayments Other receivables
Short term investment
Tax refunds due from the Government Cash and bank balances
13,887,439 | 13,837,606 |
5,357 | 3,105 |
74,806 | 34,484 |
13,967,602
13,875,195
871,139 | 911,726 |
10,003,433 | 8,417,523 |
50,142 | 67,479 |
6,194,274 | 7,809,807 |
132,091 | 61,721 |
73,120 | 8,458 |
338,706 | 47,662 |
70,000 | 70,000 |
1,385,464 | 1,857,558 |
54,102 | 184,011 |
19,172,471 19,435,945
TOTAL ASSETS
EQUITY AND LIABILITIES
SHARE CAPITAL AND RESERVES
33,140,073
33,311,140
Authorized share capital 145,000,000 (2025:145,000,000) shares of Rs. 10 each | 1,450,000 | 1,450,000 |
Issued, subscribed and paid-up share capital | 1,105,905 | 1,105,905 |
Revenue reserve - Accumulated profits 9,499,450 8,714,091
NON CURRENT LIABILITIES
Long term loans Long term payable Lease liabilities
Net defined benefit liability - funded gratuity Deferred tax liability
Deferred grant
CURRENT LIABILITIES
10,605,355
2,790,311 | 3,282,780 |
72,373 | |
285,964 | 112,463 |
268,830 | 242,976 |
905,147 | 833,847 |
344,462 | 411,966 |
4,594,714
9,819,996
4,956,405
Trade and other payables | 3,778,473 | 2,995,333 |
Contract liabilities | 457,562 | 361,292 |
Unclaimed dividend | 18,482 | 16,321 |
Short term borrowings | 11,782,517 | 12,993,867 |
Current portion of non current liabilities | 1,639,111 | 1,857,296 |
Markup accrued | 263,859 | 310,630 |
17,940,004 | 18,534,739 | |
TOTAL EQUITY AND LIABILITIES CONTINGENCIES AND COMMITMENTS | 33,140,073 | 33,311 140 |
Page 2 of 5 |
g Head office: 12 2-B bed›' f•1r›s! i I i Lahoi e Pakistan
Nimir Industrial Chemicals Limited
g Factory: 14.8 kl leik ugu! a Faisancac
Road Ohikhi, D.s . Sheiklvr;|3u ¿, akista
t Tel: +92 301 82?1 JSl *93 501 SJ83960
MIMIR
Annexure - 2
Statement of Profit or Loss For The Half-Year Ended December 31, 2025 (Un-audited)December 31, | December 31, | December 31, | December 31, |
2025 | 2024 | 2025 | 2024 |
- (Rupees in thousand) | |||
Half year ended Quarter ended
Items
Revenue from contracts with customers - Gross | 27,619,887 | 23,890,235 | 13,012,181 | 10,908,950 |
Less: Sales tax and trade discounts | (4,174,513) | (3,500,907) | (2,025,814) | (1,650,913) |
Revenue from contracts with customers - Net | 23,445,37A | 20,389,328 | 10,986,367 | 9,258,037 |
Cost of revenue | (20,168,454) | (17,086,496) | (9,270,029) | (7,548,881) |
Gross profit | 3,276,920 | 3,302,832 | 1,716,338 | 1,709,156 |
Distribution cost | (274,506) | (316,816) | (121,899) | (124,106) |
Administrative and selling expenses | (392,426) | (320,952) | (230,404) | (176,189) |
(666,932) | (637,768) | (352,303) | (300,295) | |
Operating profit | 2,665,064 | 1,364,035 | 1,408,861 | |
Other expense | (102,026) | {72,946) | (59,339) | |
Other income | 140,065 | 117,963 | 116,562 | 103,255 |
Finance cost | (1,023,234) | (1,400,510) | (517,060) | (637,282) |
Profit before income tax and levy | 1,280,491 | 890,591 | 81S,495 | |
Levy | (301,109) | (16,047) | (289,121) | (6,383) |
Profit before income tax | 1,264,444 | 601,470 | 809,112 | |
Taxation | (189,429) | (416,810) | 12,145 | (262,132) |
Profit for the period | 1,117,131 | 847,634 | 613,615 | 546,980 |
Earnings per share - Basic and diluted | 10.10 | 7.66 | s.ss | 4.95 |
Page 3 of 5
g Head office: 1 2 2 B Ne'.v N1usIim To'.'v« Lahore, Pakistan .
Nimir Industrial Chemicals Limited
Q, Factory: 4 8 km Sheil‹hutJura-Faisa!a. ao Road blJikhi, Dist. Sheikhu pu, a Aagista
MIMIR
Annexure - 3
Statement of Changes in Equity For The Half-Year Ended Dec. 31, 2025 (Un-audited) ItemsIssued, subscribed and paid-up share capital
Revenue
reserve
Accumulated profits
Total
----------------- (Rupees in thousand) ---------------
Balance as on July 01, 2024 (Audited) | 1,10S,905 | 7,251,094 | 8,3S6,999 |
Profit for the period | 847,634 | 847,634 | |
Other comprehensive income for the period | |||
Total comprehensive income for the period | 847,634 | 847,634 | |
Final dividend for the year ended June 30, 2024 at | |||
rate of Rs. 1.S per share | (165,886) | (165,886) | |
Balance as at December 31, 2024 (Un-Audited) | 1,105,905 | 7,932,842 | 9,038,747 |
Balance as on July 01, 2025 (Audited) | 1,105,905 | 8,714,091 | 9,819,996 |
Profit for the year Other comprehensive income for the period Total comprehensive income for the period | 1,117,131 | 1,117,131 | |
Final dividend for the period ended June 30, 2025 at | |||
rate of Rs. 2 per share | (221,181) | ||
Interim dividend for the period ended September | |||
2025 at the rate of Rs. 1 per share | (110,591) |
1.105
- | 1,117,131 | 1,117,131 |
Balance as at December 31, 2025 (Un-Audited)
Page 4 of 5
? Head office: 12 ?-B New Mus! inn Town Lalsoi e Oak istun
Nimir Industrial Chemicals Limited
Road, bhikh‹, Dist. Sheik hr gu ia Pak!sta.› t+ Tel: + 92 301 8?2 1 S , +?? 301 SJ g 9 ñ
NIMIR
Annexure - 4
Statement of Cash Flows For The Half-Year Ended Dec. 31, 2025 (Un-audited)
Items
Half year ended Oecember 31, December 31,
2025 2024
(Rupees In thousand)
CASH FLOWS FROM OPERATING ACTIVITIES | ||
Profit before taxation | 1,607,669 | 1,264,444 |
Adjustments for: | ||
Depreciation | 475,877 | 464,444 |
Amortization of intangible assets | 1,058 | 8,479 |
Gain on disposal of operating fixed assets | (8,099) | (76) |
Finance cost | 1,003,443 | 1,385,258 |
Amortization of deferred grant | (76,975) | (85,330) |
Provision for gratuity | 37,8S3 | 33,000 |
Workers' Profit Participation Fund | 86,341 | 68,770 |
Workers' Welfare Fund | 32,809 | 26,133 |
1,S52,307 | 1,900,678 | |
Net cash flows before working capital changes Effect on cash flows due to working capital changes: (Increase) / decrease in current asseu
Stores, spare parts and loose tools Stock in trade
Contract cost Trade receivables
Loans and advances
Trade deposits and short-term prepayments Other receivables
Tax refunds due from the Government
Increase / (decrease) in current liabilities Trade and other payables
3,159,976
40,S87 (1,585,910)
17,337
1,615,533
(70,370)
(64,662)
(291,044)
303,975
(34,554)
3,165,122
(95,590)
11,317
(202,167)
10,702
(65,151)
970
605,171
265,252
Contract liabilities
Cash generated from operations
Gratuity paid Finance cost paid
g627o 2 ios
826,544 1,510,843 3,951,966 4,941,217
11 99 26 225
) (1,024,214) (1,444,304))
Income taxes paid
Workers' Profit Participation Fund paid
) (173,624)
(147,186)
(403,990))
(78,113))
Workers' Welfare Fund paid (54,812)
Net cash generated from operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
2,540,131
2,988,585
Additions in operating fixed assets Additions in capitaI work-in-progress Addition in intangible assets
Proceeds from sale of operating fixed assets Long term deposits - Net
Net cash used In investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
(726,359)
(96,916)
(329,611)
(33,375)
1.211,350
500,000
(721,181
(164,695
(27,648
1.395 140
Long term loans obtained Repayment of long term loans Repayment of long term payable Dividend paid
Payment of lease liabilities Short term borrowings - Net
(200 7 159 6
(325,923) (843,931))
( (3,310) (4,140))
) 8,918 201
(40,322) (2,749)|
(S61,244) (1,010,265)
Net cash used in financing activities
Net (decrease) / Increase in cash and cash equivalents Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period
Page 5 of 5
(2,397,611)
(418,724)
472,826
54,102
(1,808,664)
169,6S6
303,170
472,826
Nimir Industrial ChemicaIs Limited
Factorys eikhuou›a-*a sa mud load BI° ikh Sheikhu gu a Ph kista