Financial Results for the Quarter and Half Year Ended 30-June-2025

400,000,000 ordinary shares of Rs.10 each

4,000,000,000

4000,000000

Issued, sups cribed and paid-up capital 361,108,254 ordinary shares of RS. 10 each

3,611,082,S40

3,611,082,540

Capital reserve- Share premium

810,040,795

810,040,7 95

Unappropriated profit

16,209,737,484

12,318,531,782

20,630,8 60,819

16 739,655,117

1,000,426,127

1,176,711,512

1,417,297,921

1,394,428,677

Trade and other payables

6,288,172,621

3930,784,857

Short-term borrowings- secured

8,748,168,218

8,041,049,586

Accrued ñnance cosl

113,631,8 58

66,354,266

Unclaim ed dividend

471,746

502,209

Current portion of long term financing

351,006,946

355,043,940

15,501,451,389

12,393,734,858

CONTIN GENClES AND COMM iTMENT S

38,550,0 36,256

31,704,530.16

ASSETS

Non-C urrent Assets

Property, plant and equipm em

7,113,011,667

7,348 682,580

Intangible assets

Long term investment

99,860, 000

99,880,000

Long term loans

6,700,000

Long term deposits

4,452,620

3,507,620

7,217,324,287

7,458,770,200

1,099,79 0,138

963,014,712

8,069,785,138

4,536,517,400

1,518,013,131

877,424,598

392,147, 786

156,383,433

70,391,423

66,114,863

27,787,705

40,576 517

15,509,686,666

14,597,550,440

40,000

40,000

4,645,069,982

3,008,138,001

(691,523,371)

(350,656,506)

(455,966,849)

(266,700,317)

(370,618,271)

(309,012,329)

(184,261,634)

(72,549,106)

(392,419,957)

(322,574,795)

(262,534,674)

(203,021,539)

Un-Audited

t Un-Audited

Half year ended

| Quarter ended

June 30, 2025

June 30, 2024

June 30, 2025

June 30, 2024

(Rupees)

Sales - net

13,544,291, 212

11,734,971,728

8,894,522,344

7,126 837,317

Cost of sales

(8,817,136,538)

(7,374,987,74/

(5,612,307, 217)

(4,152, 419,109)

Gross profit

4,727,154, 674

4,359,983,981

3,282, 215,127

2,974,418, 208

Selling and distribution expenses Administrative expenses

Other expenses

(1,454,561,599)

(982,243,630)

(902,763, 157)

(542,270,962)

Operating profit

3,272,593,075

3,377,740,351

2,379,451,970

2,432,147,246

Other income

1,061,155,129

745,935,889

476,094,453

481,311,564

4,333,748,204

4,123,676,240

2,855,546,423

2,913,458,810

Finance cost

(418,383,793)

(534,500,940)

(217, 665,747)

(281,444,603)

Profit before income tax

3,915,364,411

3,589,175,300

2,637,880,676

2,632, 014,207

Taxation

(24,158,709)

(824,536,673)

(24,158,709)

(770,660,469)

Pro0t{orthe perod

3,891, 205,702

2,764,638, 627

2,613,721,967

1,861,353, 738

Earning per share - basic and dilute d

Share Capital

Capital

reserve Sh are

Unappropriated Profit

Total Reserves

Total Equity

Balan ce as at December 31, 2023 - (Audited) 3,611,082,540

810,040,795

6,214,333,727

+,024,374,522

10,635,45+,062

for half year ended June 30, 2024 Profi for ke period

One comprehesve

2,764,638,627

2,764,638,627

2,764 638,627

2,764,638,627

2,764,638,627

2,764,638,627

Balance as at June 30, 2024 (Un-audited) 3,611,082,540

810,040,795

8,978,9t2,354

9,769,013,1^9

13,400,095,689

Badance as at December 31, 2024 - (Au dited) 3,611,082,540

810,040,795

12,318,531,782

13,128,572,577

16,739,655,117

Total comprehensive income

for half year ended June 30, 2025

Prost for the period

Oder comprehensive

-

-

3,891,205,702

3,891,205,702

3,891,205, 02

-

-

3,891,205,702

3,891,205,702

3,891,205,702

Balance as at June 30, 2025 (lJn- audited)

3,611,082,540

810,040,795

16,209,737,484

17,019,778,279

20,630,860,819

Un-Audite d

HaIf year ended

June 30, 2025

June 30, 2024

Profit before income tax

3,815,364,411

3,589,175,300

Adjustments for:

Depreciation on property, plant and equipment

289,91fi,062

182,87^,034

Income on short term investments and bank deposits

(1,061,155,128)

(745,935,889)

Liabilities written back

(13,262,919)

Los s on dispos al of property, plant and equipm ents

1,845,890

Finance cost

418,383,793

534,500,940

3,551,091,108

3,560,614,385

Effect on cash flow due to working capital changes:

(Increase) in stores and spares

(136,775,426)

(208,598,340)

(Increase) / decrease in stock in trade (Increase) in trade debts

(3,533,26T,T38)

(640,588,533)

I ,560,863,316

(714, 024,529)

(Increase) in advances, deposits, prepayments

and other receivables

Increase in trade and other payables

(235,764,353

2.370,650,683

(223,321,350)

162,838,799

Proce ¿/gm long term financi°9 - secured

of long term financing - s ecured

(180,322,378)

50,000,000

(179.643,270)

/ (decrease) in short term borrowing

(49,421,368)

B71,086, 190

Dividends paid

(30,463)

Net cash (used in) / generated from from financing activities

(229,774,208)

741,442,920

Net increase in cash and cash e quivalents

850,381,981

4,762,425,278

Cash and cash equivalent at the bepinning of the period

3,038,138,001

1,691, 663,225

Cash and cash e quiv alent at the e nd of the period

3,888,529,982

6.454, 088.503

Name of the Company

Pat‹istan Aluminium Beverages Cans Limited

Date of report (Date of earliest event

reported if appicable)

27 08-2025

Address

29 & 30, M-3 Industrial City, Main Boulevard

Sahianwalla, Faisalabad

Contact Information

Company Secretary

29 & 30, M-3 Industrial City, Main Boulevard Sahianwalla, Faisalabad

Sohail Akhtar Gogaf

""

¿"

'-â

•*

(Company Secretary)

"

"

Un-Audited

Un-Audited

Half year ended

Quarter ended

(691,523,371)

(350,656,506)

(455,966,849)

(266,700,317)

(370,618,271)

(309,012,329)

(184,261,634)

(72,549,106)

(392,419,957)

(322,574,795)

(262,534,674)

(203,021,539)

Sales - net

13,544,291,212

1 ,734,971, 728

8,894,522,344

7,126,837,317

Cost of sales

(8,817,136,538)

(7,374,987,747)

(5,612,307, 217)

(4,152,419,109)

Gross profit

4,727,154,674

4,359,983,981

3,282,215,127

2,974,418,208

Selling and distribution expenses Administrative expenses

Other expenses

(1,454,561,599)

(982,243,630)

(902,763,157)

(542, 270,962)

Operating profit

3,272,593, 075

3,377,740,351

2,379,451,970

2,432,147, 246

Other income

1,061,155,129

745,935 889

476,094,453

481,311,564

4,333,748,204

4 123,676,240

2,855,546,423

2,913,458,810

Finance cost

(418,383,793)

(534 500,940)

(217,665,747)

(281,444,603)

Profit before income tax

3,915, 3 64,411

3,589,175,300

2,637,880, 676

2,632, 014, 207

Taxation

(24,158,709)

(824,536, 673)

(24,158, 709)

(770,660, 469)

Profit for the period

3,891,205, 702

2,764, 638,627

2,613,721,967

1 861,353,738

Earning per share - basic and diluted

5.15

Authorised share capilal

400,000,00d ordinary Shares o1 Rs.40 each

4000,000,000

A,000,000.000

Issued subscribed and paid-up capital 361,108,254 ordinary s hares of Rs. 10 each

3,611,082,540

3,611,082,540

Capital reserve - Share premium

810,040,795

810,040,795

Unappropriated prott

16,209,737,484

12,318,531,782

20, 630,860,819

16,739,655,117

1, 000,426,1 27

1,417,297,921

1,176 711,512

1,394,428,677

6,288,172, 621

3,930,784,857

8,748,168,218

8,044 ,049, 586

113,631,8 58

66,354,266

471,746

502,209

351,006, 946

355,043,940

Property, plant and equipment

T,113,0'1,667

i,z4g oa2,S8o

Intangible assets

Long term inves tment

99,860,000

99880000

Long term loans

6,700,000

Long term deposits

4,452,620

3 507,620

7,217,324,287

7,458,770,200

1,0g9,7g0,J 38

963,044,712

8,069,785,138

4536547<00

1,518,013,131

877,424,598

392,147,78 6

156,383,433

70,391,423

66,114,863

27,787,705

40,576,517

1 5,509,686,6 66

14,597,550,440

40, 000

40,000

4,645,069@82

3,008,138,001

Share Capital

Capital

"*"" -

Share

Premium

Unappropriated Profit

Total Reserves

Total Equity

... - .... ........... . .... R) Q5....................................

Balance as at December 31, 2023 - (Audited) 3,611,082,540

Total comprehensive income

810,040,795

6,214,333,727

7,024,374,522

10,635,457,062

for half year ended June 30, 2024 Proft for the period

Olher comorehensive

2,764,638,627

2,764,608 627

2,764,638,627

2,764,638,627

2,764,638,627

2,764,638,627

Baance as atJune30,2024(Un-audited) 3,641.082,540

810,040,795

9T8,972,354

9,789,013,149

13.400,09â,689

Balance as at December 31, 2024 - (Audited) 3,611,082,540 Total comprehensive income

for half year ended June 30, 2025 Prost for he period

Other Gomprefiensive

810,040,795

12,318,531,782

3,891,205,702

13,128,572,577

3,891,205,702

16,739,655,117

3,891,205,702

-

-

3,891,205,702

3,891,205,702

3,891,205,702

Balance as at June 30, 2025 (Un-audited)

3,611,082,540

810,040,795

16,209,737,484

17,019,778,279

20,630,860,819

Un-Audite d

Haf year ended

0u ne 30, 2025

June 30 202d

Profit before income tax

Adjustments for:

3,915,364,44d

3,589,175,300

Depreciation on property, plant and equipment

289,915,062

182,874,034

Income on short term investments and bank deposits

(1,061,155,128)

(7^5,935,889)

Liabilities written back

(13,262,818)

loss on disoosal of property, plant and equipm ents

1,845,890

Finance cost

418,383,783

534,500,940

3,551,091,108

3,560, 614, 385

Effect on cash flow due to working capital changes:

(Increase) in stores and spares

(136,775,426)

(208,598,340)

(Increase) / decrease in stock in trade

(3,533,267,738)

1,560,B63,3t 6

(Increas e) in trade debts

(640,588,533)

(714, 024,529)

(Increase) in advances, deposits, prepayments

and other receivables

Increase in trade and other payables

(235,764,353)

2,370,650,683

(223,321,350)

1,162,838,799