PAK ELEKTRON LIMITED
Head Office: : 14-Km, Ferozepur Road, Lahore-54760 Pakistan
G.P.O. Box No. 1614, Lahore - Pakistan.
Tel: : (+92 42) 35920151-9
Website: : https://www.pel.com.pk
August 27, 2026
The General Manager
Pakistan Stock Exchange Limited, Stock Exchange Building/ Road, Karachi.
Subject: Financial Results for the 2nd Quarter {Half Year} Ended June 30, 2026 Dear Sir,
We have to inform you that the Board of Directors of Pak Ele ktron Limited in their Meeting held on
August 27, 2026 at 11:3O A.M., at 14-KM, Ferozepur Road, Lahore, recommended the to flowirig;CASH DIVIDEND
BONUS SHARES
RIGHT SHARES
ANY OTHER PRICE-SENSITIVE INFORMATION
The Financial statements of the Company are attached.
NIL NIL NIL NIL
Statement of Profit or Loss alongwith appropriations, Earning/ (Loss) Per Share comparative figures of immediately preceding corresponding period;
Statement of Financial Position;
Statement of Changes in Equity; and
Statement of Cash Flows.
The quarterly Report of the Company for the period ended June 30, 2026, will be transmitted through PUCARS separately, within the specified time.
Thanking you.
Yours faithfully,
for PAH ELEKTRON LIMITE
KHAWAJA • gULTACompany Secretary
Registered Office: 10-G, Mushtaq Ahmed Gurmani Road, Gulberg-II, Lahore
Tel: (+92-42) 35920131 & (*92-42) 35920133 Email: shares@saigols.com
PAK ELEKTRON LIMITED | ||
CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2026 | ||
30-Jun-26 | 31-Dec-25 | |
Rupees '000 [Un-audited] | Rupees '000 (Audited] | |
EQUITY AND LIABILITIES | ||
EQUITY | ||
Au th orized share cap ital | 11, 000, 000 | 11.000,000 |
Issued ordinary share capital | 9,236,495 | 9,236,495 |
Share premium | 5,575,128 | 5,575,128 |
IJuvaluation reserve | 7,062,727 | 7,150.053 |
IXcla‹ned earnings | 30,180,839 | 27,474,606 |
TOTAL EQUITY | 52,055,189 | 49,436,282 |
LIA BILITIES | ||
NON-CURRENT LI ABILITIES | ||
Long term borrowing s | 2,999,909 | 3,335,417 |
I ca sc liabilities | 33,758 | 59,376 |
Warranly obligations | 215,287 | 219,667 |
IIe Icrred ta x I ability | 5,500,203 | 5,536,666 |
Ideferred income | 29,852 | 25.685 |
8,779,009 | 9. I 76.811 | |
CUI2R E NT LIABILITIES | ||
I ride and other payables | 6,434,761 | 6,039,575 |
tJnclainlcd dividend | 10,178 | 10,220 |
SI on Ierm borrowings | 11,819,643 | 17,786,977 |
/ccrucd intcrcst/profit on borrowings | 448,939 | 465,990 |
Income taxes payable | 3,840,269 | 2,332,243 |
Our em maturity of non-current liabilities | 2,326,524 | 2.157,206 |
24,880,314 | 28.792,211 | |
TOTAL LIA BILITIES | 33,659,323 | 37,969, 022 |
C ONIINGENCIES AND COMM ITMENTS | ||
TOTAL EQUITY AND LIABILITIES | 85,714,512 | 87,405,304 |
PAK ELEKTRON LIMITED | ||
CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION | ||
AS AT 30 JUNE 2026 | ||
30-Run-26 | 31-Oec-25 | |
Rupees '000 | tupee s '000 | |
[Un•audited] | (Audited] | |
ASSETS | ||
NON-CURRENTASSETS | ||
I'roperly. plant and equipment | 32,696,533 | 31.910,110 |
lnlangible assets | 272,261 | 273.919 |
I ong term investments | 29,164 | 38.611 |
I onp term deposits | 658,988 | 709,217 |
I ong term advances | 580,400 | 578.476 |
34,237,346 | 33,510.333 | |
CURRENT ASSETS | ||
SIores. spares and loose tools | 78B,452 | 1,186,392 |
Slock in trade | 17,g95,436 | 20,777,8B8 |
I radc race vables | 18,976,243 | 19,649,708 |
Construclion work n progress | 189,693 | 204,251 |
Short Icrm advances | 3,109,830 | 3,203,877 |
hort Ierm deposits and prepaymenis | 1,354,250 | 1,386,443 |
Short Ierm inveslments | 59,955 | 62,572 |
Income laxes refundable/adjustable | 7,526,013 | 6,067,194 |
Ulhcr receivables | 209,566 | 215,645 |
Cash and bank balances | 1,367,728 | 1,141,001 |
51,477,166 | 53,894.971 | |
TOTAL ASSETS | 85,714,512 | 87,405,304 |
PAK ELEKTRON LIMITED
CONDENSED INTERIM STATEMENT OF PROFIT OR LOSS
FOR THE SIX-MONTHS PERIOD ENDED 30 JUNE 2026
Six-months period ended Three-months period ended
30-Jun-26 | 30-Jun-25 | 30-Jun•26 | 30-Jun-25 | |
Rupees '000 [Un•audited] | Rupees '000 [Un•audiled] | Rupees '000 [Un-audited] | Rupees '000 [Un-audite 1 | |
Revcnu e from contracts with cus tom ers | 56,989,227' | 48, 738,246 | 29,911,235 | 29,351,147 |
Sales tax, excise duty and discounts | (14,667,887) | (13,217.179) | (7,812,500) | (8,300,777) |
Net revenue | 42,321,340 | 35,521.067 | 22,098,735 | 21,050.370 |
Cost of sates | (31,844,918) | (25,916,162) | (16,592,207) | (15.210,739) |
Gross pro(iC | 10,476,422 | 9,604,905 | 5,506,528 | 5,839,631 |
€Jthc r income | 52,038 | 46,177 | 35,860 | 23,747 |
Selling and distribution expenses | (3,146,099) | (2,362,421) | (1,429,200j | (1,261.201) |
/drninis tralive expenses | (1,611,626) | (1,339.145) | (740,032) | (679,281) |
Othei expenses | (321,445) | (341228) | (t87,324) | (239,829) |
(5,079,170) | (4, 046,794) | (2,356,556) | (2,180,311) | |
ImpairnJunl allowance for expected credit losses | (72,467) | (101,763) | (23,52Z) | (38,950) |
Operating profit | 5,376,823 | 5,502,525 | 3.162,310 | 3,644,117 |
(1,286,617) | (1,389, 237) | (592,982) | (680,173) | |
4,090,206 | 4.113, 288 | 2,569,328 | 2.963.944 | |
Share of profil of associate | 950 | 226 | 178 | 44 |
Proiit before levies and income taxes | 4,091,156 | 4,113.514 | 2,569,506 | z,963.988 |
ñfovision fof tevies | (686) | (1,258) | (686) | (1.25B) |
Profit before income taxes | 4,090,470 | 4,112,257 | 2,568,820 | 2,962,731 |
I'rovision for income taxes | (i,742d24) | (81B3Zp | (1,249,928) | |
Profit after income taxes | 2,618,907 | 2,369,832 | 4,749,493 | 1.712,80Z |
Ibasic earnings per share (Rupees/ | 284 | 2.66 | 1.89 | 1.85 |
PAK ELECTRON LIMITED
CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME
FOR THE SIX-MONTHS PERIOD ENDED 30 JUNE 2026
Six-months period ended Three-months period ended 30-Jun-26 30-Jun-25 30-Jun-26 30-Jun-25
Rupees '000 Rupees '000 Rupees '000 Rupees '000
[Un-audited] (Un-audited] [Un•audlted] [Un•audited]
2,618,907 2,369.832 1,748,671 1.71 2.802
Other c am prehensive inc ome:
lWms thai 'i// no/ 6e re classified subsequently to pro fii or toss
Idcv alualion surplus
Income tax relating to items that wiJI not be reclassified
hems the I may be reclastirred subseqyen tIy to proriI or loss
Other com prehensive income after income taxes
Total c om prehens ive income
2,618,907 2,369,832 1,748,671
1.712,802
PAK ELEKTRON LIMITED
CON0 ENS ED INTEftIM STATEMENT OF CHANGE 5 IN EQUITY r 09 THE ST X•MON THS PERIOD ENDED 30 JUNE 2026
3,916
PAK ELEKTRON LIMITED | ||
CONDENSED INTERIM STATEMENT OF CASH FLOWS | ||
FOR T HE SIX-M ONT HS PERIOD ENDED 30 JUNE 2026 | ||
30•Jun-26 | 30-Jun-25 | |
Rupees '000 | Rupees '000 | |
[Un•audlted] | (Un-audiled] | |
CASH FLOWS FROM OPERATING ACTIVITIES | ||
l'rofit before income la xes | 4,090,470 | 4,112.257 |
Adjustments for non-cash and other items: | 1,835,185 | 1,666,658 |
Operaling profit before working capital changes | 5,925,655 | 5,778,914 |
Changes in working capilal | 4,541,826 | 181,933 |
Cash generated from operations | 10,467,481 | 5,960,8^7 |
Payment for interesL'profit and laxes/levies | (2,679,969) | (2,920,283) |
Net cash generated from operating activities | 7,787,512 | 3,040,564 |
CAS H FLOWS FROM INVESTING ACTIVITIES | ||
I'urchase of property. plant and equipmenl | (1,523,965) | (1,176,755) |
I*roceeds from disposal of property, plant and equipment | 39,057 | 22,332 |
Advances for capital expenditure | 91,920 | 14,545 |
dividend received | 2,744 | 5,030 |
Net cas h used in invesIing activities | (1,390, 244) | (1,134,8d8) |
CAS H FLOWS FROM FINANCING ACTIVITIES | ||
Ftepaymenl ol long term borrowings | (775,053) | (628.542) |
Long term bOFrow1 95 obtained | 607,477 | |
Lease liabilities paid | (35,589) | (24,834) |
fJivideno paid | (42) | (60) |
Net decrease in short term borrowings | (5,967,334) | (1,282,955) |
Net cash used in financing activities | (6,170,541) | (1,936.391) |
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS | 226,7t7 | (30,675) |
CASH AND CASH EQUIVALENTS AT BEGINNING OF THE PERIOD | 1,141,001 | 1,093,599 |
CASH AND CAS H EQUIVALENTS AT END OF THE PERIOD | 1,367,728 | 1,062.924 |