PAK ELEKTRON LIMITED
March 16, 2026
The General Manager
Pakistan Stock Exchange Limited, Stock Exchange Building/ Road, Karachi.
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
Subject: Finaztcia1 Results for tbe Year Eztded Decezober 31, 2O25 Dear Sir,
We have to inform you that the Board of Directors of Pak Elektron Limited in their Meeting held on
March 16, 2026 at 1 1:30 A.M., at 14-KM, Ferozepur Road, Lahore, recommended the following;(i | CASHDPMDEND | NIL |
(ii) | BONUS SItARES | NIL |
(iii) | RIGHT SHARES | NIL |
(iv) | AND OTHER PRICE-SENSITIVE INFORMATION | NIL |
The Financial statements of the Company are attached.
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 Annual General Meeting of the Company will be held on Tuesday, April 28, 2026 at 1 1:00 A.M.,
at Factory Premises, 14-KM, Ferozepur Road, Lahore.
Share Transfer Books of the Company will remain closed from April 22, 2026 to April 28, 2026 (both days inclusive). Physical transfers/ CDS Transactions IDs received in order at Company Registrar Office
M/ s Corplink (Pvt.) Limited, Wings Arcade, l-K, Commercial, Model Town, Lahore or or before April 21, 2026
will be treated in time for Above entitlement and Attending Annual General Meeting.
The Annual Report of the Company will be transmitted through PUCAR S atleast 21 days before holding of Annual General Meeting.
Thanking you.
Registered Office: 10-G, Mushtaq Ahmed Gurmani Road, Gulberg-ll, Lahore Tel: (+92-42) 35920131 & (*92-42) 35920133 Email: shares@saigols.com
PAK ELEKTRON LIMITED | ||
STATEMENT OF PROFIT OR LOSS | ||
FOR THE YEAR ENDED 31 DECEMBER 2025 | ||
31-Dec-25 | 31-Dec-24 | |
Rupags TOO | Rupees '000 | |
Revenue from contracts with customers | 83,530,003 | 69.608,716 |
Sales tax, excise duty and discounts | (20,006,497) | (16,495,810) |
Net revenue | 63,523,506 | 53,112.906 |
Cost of sales | |46,384,719) | (38.970, 306) |
Gross profit | 17,138,787 | 14,142,600 |
Other income | 120,115 | 77,561 |
SefJing and distribution expenses | (4,437,394) | (3.111.933) |
Administrative expenses | (3,013,600) | (2,591,867) |
Other expenses | (S46,045) | (403,347) |
(7,997,039) | (6,107,147) | |
Impairment allowance for expected credit losses | (622,551) | (303,522) |
Operating profit | 8,639,312 | 7,809.492 |
Finance cost | (2,5T8,088 | ) (3.680,096) |
Sha‹e of profit/(loss) of associate | 3,033 | (4145) |
Profit before levies and income taxes | 6,064,257 | 4,125,251 |
Provision for levies | 27,805) | 7,664 |
Profit before Income taxes | 6,038,452 | 4.132,915 |
Provision for income taxes | (2,189,777) | (1.765.841) |
Profit aher income taxes | 3,8d6,67S | 2,267.074 |
Basic earnings per share [Rupees) | 4.24 | 2.72 |
PAK ELEKTRON LIMITED | ||
STATEMENT OF FINANCIAL POSITION | ||
AS AT 31 DECEMBER 2025 | ||
31-Dec-25 | 31•Dec-24 | |
EQUITY AND LIABILITIES | ||
EQUITY | ||
Autfiorized shara capital | 11,000,000 | 11, 000,000 |
Issued ordinary share capital | 9,236,495 | 8.560, 121 |
Issued preference share capital | 449,576 | |
Share premium | 5,575,128 | 5,610,856 |
Revaluation reserve | 7,t50,0S3 | 5,520,508 |
Retained earnings | 27,474,606 | 23,623,904 |
TOTAL EQUITY | 49,438,282 | 43.764,965 |
LIABILITIES | ||
NON•CURRENT LIABILITIES | ||
Long term borrowings | 3,335,417 | 4,250,000 |
Lease liabilities | 59,376 | 53,795 |
Warranty obligations | 219,687 | 118.765 |
Deferred tax liability | 5,036,666 | 5,511,983 |
Deferred income | 25,685 | 27,037 |
9,176,811 | 9,961.580 | |
CURRENT LIABILITIES | ||
Traoe and other payables | 6,039,575 | 3,067,362 |
Unclaimed dividend | 10,220 | 10,301 |
Short term borrowings | 17,786,977 | 12,314,985 |
Accrued interesPprofit on borrowings | 465,990 | 547.676 |
Income taxes payable | 2,332,243 | 1.181.825 |
Current maturity of non-current liabilities | 2,157,206 | 1,690,637 |
28,792,211 | 18,812, 786 | |
TOTAL LIABILITIES | 37,969,022 | 28.774,366 |
CONTINGENCIES AND COMMITMENTS | ||
TOTAL EQUITY AND LIABILITIES | 87,405,304 | 72,539,331 |
PAK ELEKTRON LIMITED | ||
STATEMENT OF FINANCIAL POSITION | ||
AS AT 31 DECEMBER 2025 | ||
31•Dec•25 | 31-Dec-24 | |
Rupeas TOO | Rupeas '000 | |
ASSETS | ||
NON-CURRENT ASSETS | ||
Propeny. plant and equipment | 31,910,110 | 28,798,479 |
Intangible assets | 273,919 | 277,745 |
Long term investments | 38,611 | 21,888 |
Long term deposits | 709,217 | 615.942 |
Long term advances | 578,476 | 496,520 |
33,510,333 | 30,210,574 | |
CURRENTASSETS | ||
Stores. spares and loose tools | 1,188.392 | 921.749 |
Stock in trade | 20,777,888 | 12,978,544 |
Trade receivables | 19,649,708 | 17,554,764 |
Construction work in progress | 204,261 | 297,922 |
Shon term advances | 3,203,877 | 3.356.047 |
Snon term deposits and prepayments | 1,388,443 | 1.417.312 |
Shon tern investments | 62,672 | 48.499 |
Income taxes refundable/adjustable | 8,087,194 | 4,470,225 |
Other receivables | 216,645 | 190,096 |
Cash and bank balances | 1,141,001 | 1,093.599 |
53,894,971 | 42,328.757 | |
TOTAL ASSETS | 87,405,304 | 72,539,331 |
PAK ELEKTRON LIMITED | ||
STATEMENT OF COMPREHENSIVE II4COME FOR THE YEAR ENDED 31 DECEMBER 2025 | ||
31Wc-26 | 31-Dec-24 | |
Rupees TOO | Rupees '000 | |
Proflt after Income taxes | 3,846,675 | 2,367.074 |
Other comprehensive income: | ||
Items that will not be reclassified subseguenfly to profit or loss | ||
Revaluation surplus | 1,954,020 | |
Income tax relating to items thst will nol be reclassified | (129,378) | (27,320) |
1,824,642 | (27,320) | |
items flat may de rec/ass///ed sudseguenf/y fa profit or loss | ||
Other comprehens ive Income/(Ioas) after Income taxee | 1,824,642 | (27.320) |
Total comprehensive Income | 5,671,317 | ' 2.339,7'54' |
PAK ELEKTRON LIMITED | ||||||
STATEMENT OF CHANGES IN EQUITY | ||||||
FOR THE YEAR ENDED 31 DECEMBER 2025 | ||||||
Issued | Issued | |||||
ordinary | preference | Share | Revaluation | Retained | Total | |
share capital | share capital | premium | reserve | earnings | equity | |
Rupees '000 | Rupees ¥K/0 | Rupees TOO | Rupees fiI00 | Rupees '000 | Rupees '000 | |
As at 01 January 2024 | 8,560,121 | 449.576 | 5,610.856 | 5,737,289 | 21.067,369 | 4 1,425,211 |
Total comprehensive income for the year | ||||||
Profit after income taxes | 2.367.074 | 2.367.074 | ||||
Other comp‹ehens1e toss after income taxes | (27.220) | (27,320) | ||||
(27.320) | 2,367.074 | 2.339, 7â4 | ||||
Other transactions | ||||||
Incremental depreciation | (188,461) | 189,461 | ||||
As at 31 December 2024 | 8,560,121 | 449,576 | 5,610,856 | 5,520,508 | 23,623,904 | 43,764.965 |
As at 04 January 2025 | 8,560,121 | 449,576 | 5,610,856 | 5,520,508 | 23,623,904 | |
Total comprehensive Income for the year | ||||||
Pratt aftei income taxes Other comprehensive income after income taxes | 1,824,642 | 3,846,675 | 1,824,642 | |||
Other transactions | t,824,642 | 5,671,317 | ||||
Incremental depreciation | ||||||
Transfer of revaluation surplus on disposal of fixed assets | (3,916) | 3,916 | ||||
Conversion of preference shares into ordinary shares | 676,374 | (449,576) | (35,728) | (191,070) | ||
As at 31 December 2020 | 9.236,495 | 5,575.128 | 7,150,053 | 27,474,606 | 49,136,282 | |
PAK ELEKTRON LIMITED | ||
STATEMENT OF CASH FLOWS | ||
FOR THE YEAR ENDED 31 DECEMBER 2025 | ||
31-0ec-26 | 31-Oec-24 | |
Rupees '000 | Rupees '000 | |
CASH FLOWS FROM OPERATING ACTIVITIES | ||
Cash generated from operations | 2,860,812 | 5.172,147 |
Payments for: | ||
Interest on borrowings - Conventional instmments | (2.083,971 ) | (3.087.143) |
Profjt on Dorrowings - Shariah compliant instruments | 1406,037) | (520.941) |
Interest on lease liabilities | (2396) | (21,998) |
Income taxes and levies under Income Tax Ordinance. 2001 | (2,760,278) | (1,314,378) |
Net cash (used in)/generated from operating actlvltles | (2,g13,460) | 227,687 |
CASH FLOWS FROM INVESTING ACTIVITIES | ||
Purchase of property, plant and equipment | {2,479731) | (1,834,930) |
P oceeds from disposal of property, plant ano equipment | 94,439 | 66,457 |
Advances for capital expenditure | 86,001) | 13,162 |
Dividend received during the year | 6.996 | 4,664 |
Net cash uaed In investing activities | (2,464,297) | (1.750.647) |
CASH FLOWS FROM FINANGIMG ACTIVITIES | ||
Long term borrowings obtained | 760,000 | 4,000,000 |
Repayment of long tarm borrowings | {1,232,708) | (2,083,383) |
Repayment of lease liabilities | (74,606) | (74,465) |
Dividend paid during the year | (81) | (367) |
Net increase/(decrease) in short term borrowings | 6,471,992 | (11.025) |
Net cash 9enerated from financing activities | 4,924,597 | 1,830.760 |
NET INCREASE IN CASH AND CASH EQUIVALENTS | 46,840 | 307 800 |
CASH AND CASH EQUIVALENTS AT BEGINNING OF THE YEAR | 1,093,599 | 784,116 |
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS | 562 | 4,683 |
CASH AMD CASH EQUIVALENTS AT END OF THE YEAR | 1.t41,001 | 1,093, 599 |