PAK ELEKTRON LIMITED
Head Office: : 14-Km, Ferozepur Road, Lahore-54760 Pakistan
G.P.O. Box No. 1614, Lahore - Pakistan.
lel: : (+92 42) 35920151-9
Website: www pet com.pk
August 28, 2025
The General Manager
Pakistan Stock Exchange Limited, Stock Exchange Building/ Road, Karachi.
Subject: Financial Results for the 2ndQuarter (Half Year} Ended June 30, 2025
Dear Sir,
We have to inform you that the Board of Directors of Pak Elektron Limited in their Meeting held on August 28, 2025 at 11:30 A.M., at 14-KM, Ferozepur Road, Lahore, recommended the following;
- CASHDIVlDEND
BONUS 8HARES
RtGHT 8HARES
ANY OTHER riucE-ssnslTIVE INFORMATION
The Financial statements of the Company are attached.
N IL NIL N IL 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, 2025, will be transmitted thro ri gh PUCARS separately, within the specified time.
Thanking you.
for PA
TRON LII
MUHAM
ONERFB
CompanySecetay
Registered Office: 10-G, Mushtaq Ahmed Gurmani Road, Gulberg-ll, Lahore Tel: (+92-42) 35920131 & (*92-42) 35920133 Email: shares@saigols.com
PAK ELEKTRON LIMITEDCONDENSED INTERIM STATEMENT OF PROFIT OR LOSS
FOR THE SIX-MONTH PERIOD ENDED 30 JUNE 2025
Six-month period ended Three-month period ended
30-Jun 25 | ñ0-Jun-24 | 30-Jun-25 | 30-Jun-24 | |
Rupees '000 [Un-audited] | Rupees '000 |Un-audited] | Rupees '000 |Un-audited] | Rupees '000 [Un-audited] | |
Revenue from contracts with customers | 48,738,246 | 39,862,307 | 29,3f4j47 | 23,39 j , 448 |
Sales lax, excise duty and discounts | (13,217,179) | (g,777,626) | 8,300,777) | (6,024,409) |
Net revenue | 35,521,067 | 30.084.681 | 21,050,370 | 17.366,739 |
Cost of sales | (25,916,162) | (22,031,012) | {15,210,739) | (12,750,730) |
Gross profit | 9,604,905 | 8,053,669 | 5,839,631 | 4,616,009 |
Other income | 46,177 | 60,169 | 23,747 | 34,733 |
Selling and distribution expenses | (2,362,421) | (2,039,741) | (1,261,201) | (1,237,239 |
Administrative expenses | (1,3 39,145) | (1,191,353) | (679,281) | (652,112) |
Other expenses | (10,601) | (9,154) | 7,131 | (3,106) |
(3,712,167) | (3,240,248) | (1,933,351) | (1,892,457) | |
Impairment allowance for expected credjllosses | (10't,763) | (38,950) | ||
Operating protit | 5,837,152 | 4 873,590 | 3,891,077 | 2,758,285 |
Finance cost | (1,38 9,237) | (2.096,902) | (680,173) | (1,099,815) |
‹t,447,94 5 | 2,776,688 | 3,210,904 | 1,658,470 | |
Share of profit of associate | 226 | 324 | 44 | 90 |
Profit before statutory levies and income taxes | 4,448,141 | 2,777,012 | 3,210,948 | 1,658,560 |
Pro'vision for statutory levies | (335,885) | (192,571) | (248,219) | (114,299) |
Profit before income taxes | 4,112,257 | 2,584 441 | 2,962,730 | 1,544,261 |
Provision for income taxes | (1,742,424) | (1,168,878) | (1,249,928) | (573,695) |
Profit after income taxes | 2,369,83 2 | 1,415,563 | 1712801 | 870,566 |
Basic earnings per share {Rupees} | 2.66 | 1.63 | 1,95 | 1.12 |
PAK ELEKTRON LIMITED | ||
CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION | ||
AS AT 30 JUNE 2025 | ||
30-Jun-25 | 31•Dec; | |
Rupees '00a | Rupees '000 | |
{Un•au dited] | |Auditedj | |
EQUITY MNO Lt ABILITIES | ||
EQUITY | ||
Auth orized share capital | 11,000,000 | 11,000,000 |
Issued share capilal | 9,256,495 | 9.009,697 |
Share premium | 5,575,128 | 5,610.856 |
Revaluation reserve | 5,433,276 | 5,520.$08 |
Retained earnings | 25,889,898 | 23,623,904 |
TOTAL EQUITY | 46,134,797 | 43,764,965 |
LIA BILI TIES | ||
NON-CURRENT LIAB1LITIES | ||
Long term borrowings | 3,433,333 | 4,250,000 |
Lease |iabiIifies | 36,568 | 53,795 |
Warranty obligations | 108,729 | 118,765 |
Deferred tax liability | 5,453,883 | 5,511,983 |
Deferred income | 26,361 | 27,037. |
9,058,874 | 9.961.580 | |
CURRENT LIABILITIES | ||
Trade and other payables | 3,386.976 | 3,067,g11 |
Unclaimed dividend | 10,241 | 10,301 |
Short term borrowings | 11,032,030 | 12.314,985 |
Accrued inferesf/piofit on borrowings | 417,026 | 547.676 |
Income taxes payable | 2,981,800 | 1,181,276 |
Current nlalurily of non current liabilities | 1,831,179 | 1,690,637 |
19,659,252 | 18,812,786 | |
TOTAL LIA BDLITI ES | 28,718,126 | 28.774.366 |
CONTINGENT YES AND COMM ITMEN TS | ||
TOTAL EQUITY AND LIABILITIES | 74,852,92 8 | 7Z,539,331 |
PAK ELEKTRON LIMITED
CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2025
30 -Jun -2$ | 1 | 24 |
[Un-au0lte4] | "' "| Audited] | |
ASSETS | ||
NON•CURRENT ASSETS | ||
Property, plant and equipmenl | 29.297.10$ | 28.796,479 |
Infangibte assets | 275,832 | 277,745 |
Long term investments | 20,810 | 21,888 |
Long lerm deposits | 592, 28 6 | 639,930 |
Long term advances | 448.400 | I 96.520 |
30,634,433 | 30, 234,562 | |
CURRENT ASSETS | ||
Stores, spares and loose tools | 934.734 | 921,749 |
Stock in trade | 13,168,527 | t2,978,5^4 |
Trade receivables | 17,859,253 | 17 554,764 |
Construclion work in progress | 139,689 | 297,922 |
Short term advances | 3,383,416 | 3,356,0zl7 |
Shoñ (erm deposils and prepayments | 1,404,265 | 1.393,324 |
Shon term investments | 55,636 | 48,499 |
Income taxes refundable/adjustable | 6,019,913 | 4,470,225 |
Olher receivables | 190.133 | 190,096 |
Cash and bank balances | 1,062.924 | 1,093,599 |
44,Z18,490 | 42,304.769 | |
TOTAL ASS ETS | 74,852,9:23 | 72,539.33t |
PAK ELEKTRON LIMITED
CONDEHS ED INTERIM STATEMENT OF CO MPRE HENSIVE INCOME
FOR THE SIX-MONTH PERIOD ENDED 30 JUNE 2025
Six-month period ended Three-m onth period ended
30kun-25 | 30-Jun-24 | 30-Run-25 | 30-Jun-24 | ||
Rupees '000 | Pupees '000 | Rupees "000 | Rupees OOO | ||
|Un-audite d§ | l Ibn-auoiIedj | (Un-audited] | |Un-audited] | ||
Profit after inc ame tax es | 2,3 69,832 | 1 d15.563 | 1,712,801 | 970.566 | |
O ther com prehensive in com e: | |||||
Items ffiaf wi// not be reclas mined sub sequen tly fo pro/it or loss | |||||
Revaluation surplus Income tax relating la items that will not be reelas s died | (26,987) | (26.987) | |||
(26,987) | - | (26,987) | |||
/fems Ihat may de reclass ifi ed subs eguen tly to pro fi I or loss | |||||
Other com prehens ive (Iass)/i nc ame after incom e ta xes | (26,987) | - | |||
Total com prehens ive in c ome | z,369,832 | 1.388.576 | 1,712,801 | 943.57 9 |
PAK ELEKTRON LIMITED
CONDENSED INTERIM STATEMEN T oF crtANGES IN EQUITY
FOR THE SIX•MONTH PERIOD ENDED 30 JUNE 2025
ssued
ordlnam sfiare apiWj Rupees '000
preference share capital
Sh are
reserve Rup ees TOO
As at 01 Jan uary 2OZ4 • }Audited}
Total comprenens i¥e income for the period Profit aflel incom• taxes
InctemenWi deprec'arion
As at TO June yo›4 - fun -audited j
98.0 19
B, 560, 4 2
S.610.8S6
42 813 787
Ojher comprmensive loss afler income taxes Ojher try nsac tions
0.SG0,121
5.610.856
21.06 7.369
1,4t $.563
1.4 4 *'.563 (26TQ
1.386.576
as st 01 July 2024 - [U n-audited]
Total comprehensive Income for the perJod Prefit a net income laxos
Other comprehensive loss a her income taxes
As at Decem be 202a • (Audte@
G 560.1 24
G.52O 50e
Dler Uansacoons inoemenat depec#o›
TotoI com preheos ive income for Ihe year P+ofit ad income rares
2.369,832
Other comprehensive loss afler income laxes
Tncterttenial oeprecialion
8.560.1 2 j
8.S60,1¥1
5.b11.483
t333}
(90,GA 2)
S,520,508
187,2321
9S1.SJ 1
23,G23,90<
2.369.632
67.23 2
2.369.832
Conversion of prefer ar+ce shares into ordinary shares
l3S,72B)
{8T. 232)
25,889,698
PAK ELEKTRON LIMITED | |||
CONDENSED INTERIM STATEMENT OF CASH FLOWS | |||
FOR THE SIX-M ONTH PERIOD ENDED 30 JUNE 2025 | |||
30-Run-2s | 30-Jun-24 | ||
Pupees '000 | Pupees '000 | ||
[Un-audite d} | (Un-audited| | ||
CASH FLOWS FROM OPERATING ACTIVITIES | |||
Proflt before income taxes | 4,112,257 | 2,5 84,4a1 | |
Adjustments for non-cas h a nd other item s: | 1, 671,688 | 2,705,177 | |
Operating proft beto re working cap ital changes | 5,783,944 | 5,289.618 | |
Changes in working capifal | 181,933 | (2,260.240) | |
Cash generated from operations | 5,965,877 | 3,029.378 | |
Payment for interes0profit and taxes/Tevies | (2,920,283) | (2,708,952) | |
Net cash generated from operating activities | 3,0e5.594 | 320,+26 | |
CASH FLOWS FROM INVESTING ACTIVITIES | |||
Purchase of property, p|ant and equipment | (1,176,755) | (969,658) | |
Proceeds from dispos al of property, planf and equipment | 22,332 | 28,737 | |
Advances for capital expenditure | 44,S4S | (4,975} | |
Net cash used in investing activities | (1,13 9,878) | (945,696) | |
CASH FLOWS FFtOM FINANCING ACTIVILIES | |||
Repayment of long term bar sowings | |||
Lease liabilities paid | |||
Dividend paid | |||
Nel (decrease)/increase in shon term borrowings | |||
NeI cash (use d in)/genera ted from fin anci ng ac(ivities | (1,936,3 91) | 791.740 | |
NET (DECREASES/INCREASE IN CASH AND CASH EOUIVALENTS | (30,675) | 166,270 | |
CASH AND CASH EQUIVALENTS AT BEGINNING OF THE YEAR | 784,116 | ||
CASH AND CASH EQUIVALENTS AT END OP THE YEAR | 1, 062,924 | 950,386 | |
{628,542) | {1,153,366) |
(24,834) | (6,734j |
(60j | I329j |
(1,282,955 | 1,952,169 |