PAKISTAN ALUMINIUM BEt^EFL4GE CANS LIMITEB
The General Manager
Pal‹istan Stocl‹ Exchange Limited Stocl‹ Exchange Building
Stocl‹ Exchange Road
Karachi.
Subject: Financial Results for the Nine Months Ended September 30, 2025
Dear Sir,
FORM-7 Ref: PABC/FS-25A
Date: 30/10/2025
We have to inform you that the Board of Directors oT our company in their meeting held virtually on October 30, 2025 at 01:00 p.m. recommended the following:
CASH DIVIDEND
BONUS SHARES
RIGHT SHARES
And/or
And/or
NIL
NIL
NIL
ANY OTHER ENTITLED ENT/CORPORATE ACTION NIL
ANY OTHER PRICE-SENSITIVE INFORMATION
Following a review, the Board of Directors of the Company has endorsed plans to move forward with the construction of a new beverage can manufacturing facility with a capacity of 1.3 billion cans in Afghanistan. These plans represent a project with overall capital outlay of approximately $110 million, subject to regulatory and other customary approvals. Further details of the same shall be provided in due course.
The financial results of the Company for the nine months ended 30-Sep-2025 are annexed,
comprising of:
Statement of Profit and Loss for the nine months ended 30-09-2025
Statement of Financial position as at 30-09-2025
Statement of Changes in Equity for the nine months ended 30-09-2025
Statement of Cashflow for the nine months ended 30-09-2025
The Company shall be transmitted quarterly report through PUCARS in due time.
Yours sincerely,
For Pakistan Aluminium Beverage Cans Limited
CC: Executive Director / HOD
Off site-II Department, Supervision Division Securities and Exchange Commission of Pal‹istan
63, NIC Building, Jinnah Avenue, Blue Area, Islamabad
ANNEXURE
PARISTAN ALUMINIUM BEVERAGE CANS LIMITED
CONDENSED INTERIM STATEMENT OF PROFIT OR LOSS (UN-AUDITED)
FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2025
Three months ended Nine months ended
September 30, | September 30, | September 30, | September 30, | ||||
2025 | 2024 | 2025 | 2024 | ||||
(Rupees) | (Rupeesj | (Rupees) | (Rupees) | ||||
Sales - net | 7,491,134,344 | 5,774,128,001 | 21,035,425,556 | 17,509,099,730 | |||
Cost of sales | (5,250,995,684) | (3,536,672,001) | (14,038,365,337) | (10,911,659,748) | |||
Gross profit | 2,240,138,660 | 2,237,456,000 | 6,997,060,219 | 6,597,439,981 | |||
Administrative expenses | (184,330,83 I) | (192,355,824) | (552,669,030) | (501,948,584) | |||
Selling and distribution expenses | (403,914,975) | (536,575,227) | (1,094,918,379) | (886,651,487) | |||
Other operating income | 500,217,801 | 603,013,321 | 1,548,110,011 | 1,343,391,990 | |||
Other operating expenses | (168,983,044) | (141,883,290) | (561,402,581) | (458,900,694) | |||
Finance costs | (216,816,240) | (263,327,298) | (654,504,376) | (797,828,247) | |||
Profit hefore taxation | 1,766,311,371 | 1,706,327,683 | 5,681,675,863 | 5,295,502,960 | |||
Taxation | (24,158,709) | (g24,536,673) | |||||
Profit for the period | 1,766 311 371 | 1 706 327 683 | 5 657,517,154 | 4 470,966 287 | |||
Earnings per share - basic and diluted | 4.89 | 4.73 | 15.67 | 12.38 |
PABC
PAKISTAN ALUMINIUM
BEVERAGE CANS LIMITED
PAKISTAN ALUMINIUM BEVERAGE CANS LIMITED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION (UN-AUDITED) AS AT SEPTENBER 30, 2025
Un-audited Audited Sep(ember 30, December 31,
2026 2024
Un-audited Audited September 30, December 31,
2025 2024
EQUITY AND LIABILITIES | Rupees | ASSETS | Rupees | |
Shae Capital and Reserves | Non urrent assets | |||
Authorised capital | Property, plant and equipment | 7,301,936,157 | 7,348,682,580 | |
400,000,000 (December 31, | Long term investment | 99,860,000 | 99,880,000 | |
2024: 400,000,000) ordinary | 4,000,000,000 4,000,000,000 | Long term loans | - | 6,700,000 |
shares of Rs 10 each | Long term deposit | 4,452,620 3,507,620 | ||
7,406,248,777 7,458,770,200 | ||||
Issued, subscribed and paid up share capital | 3,611,082,540 | 3,611,082,540 | ||
Capital reserve - share premium | 810,040,795 | 810,040,795 | ||
Unappropriatedprofit | 17,976,048,936 | 12,318,531,782 | ||
22,397,172,271 | 16,739,655,117 | |||
Non-current liabilities | Current assets | |||
Long term loans - secured | 1 101 1 5 | 11 6 711 12 | Stores and spares | |
Deferred tax liability | 1 41 9 921 | 1 394 428 6 | Stock in trade | |
2,519,011,499 | 2,571,140,189 | Trade debts Advances, deposits, prepayments | ||
Current liabilities | and other receivables | |||
Trade and other payables | 5,791,830,826 | 3,930,784,857 | Accrued income | |
Short-term borrowings - secured | 9,409,721,217 | 8,041,049,586 | income fax refundable | |
Accrued finance cost | 163,133,525 | 66,354,266 | Short-term investments | |
Unclaimed dividend | 462,311 | 502,209 | Current portion of long term investments | |
Provision for taxation - net of payments | Cash and bank balances | |||
Current portion of long tern loans | 349,590,663 | 355,043,940 | 33,224,673,536 24,245,759,964 | |
15,714,738,542 | 12,393,734,858 | |||
Contingencies and commitments |
1,154,033,018 | 963,014,712 |
6,877,653,767 | 4,536,517,400 |
867,076,738 | 877,424,600 |
383,165,550 | 156,383,433 |
48,867,833 | 40,576,515 |
75,986,856 | 66,114,863 |
18,277,680,896 | 14,597,550,440 |
40,000 | 40,000 |
5,540,166,878 | 3,008,138,001 |
40,630,922,312 31,704,530,164 40,630,922,313 31,704,530,164
PABC
PAKISTAN ALUMINIUNI BEVERAGE CANS LIMITED
PAKISTAN ALUMINIUM BEVERAGE CANS LIMITED
CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY (UN-AUDITED) FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2025
Share capital Capital reserve Revenue reserve
Issued, subscribed
Share prem ium Accum ulated
and paid up capital profit / (loss) Total
(Rupees)
Balance as at Decem ber 31, 2023 (audited) 3,611,082,540 Transaction with owners, Interim dividend for the year ended December 31, 2024 | 810,040,795 | 6,214,333,727 | 10,635,457,062 | |||
Total comprehensive income for the period ended September 30, 2024
| 4,470,9662B7 | 4,470,966287 | ||||
Total comprehensive income | 4,470,966,287 | 4,470,966,287 | ||||
Balance as at September 30, 2024 (un-audited) 3,611,082,540 810,040,795 10,685,300,014 15,106,423,349 | ||||||
Balance as at December 31, 2024 (audited) | 3,611,082,540 | 810,040,795 | 12,318,531,782 | 16,739,655,117 | ||
Transaction with owners, Interim dividend for the year ended December | ||||||
31, 2025 | ||||||
Total comprehensive income for the period ended September 30, 2025 - Profit for lhe period | 5,657,517,154 | 5,657,517,154 | ||||
- Other comprehensive income Total comprehensive income | 5,657,517,154 | 5,657,517,154 | ||||
Balance as at September 30, 2025 (un-auditedj 3,611,082,540 810,040,795 17,976,048,936 22,397,172,271
PABC
PAKISTAN ALUMII'JIUM
BEVERAGE CANS LIMITED
PAKISTAN ALUMINIUM BEVERAGE CANS LIMITED
CONDENSED INTERIM STATEMENT OF CASH FLOWS (UN-AUDITED) FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2025
Un-audite d Nine months ended
September Septem ber
50,2025 30,2024(469,007,573) | (210,220,666) |
69,287,000 | |
20,000 | 20,000 |
(8,700,000) | |
5,755,000 | 1,000,000 |
12,147,423,094 | |
(15,630,000,000) | (4,254,880,016) |
(264,805,392) | (269,395,725) |
184,354,181 | 50,000,000 |
351,490,202 | 1,191,391,598 |
(3g.gg7 |
Cash flows from operating activities Cash generated from operations | 4,447,924,441 | 7,067,904,611 |
Finance cost paid | (557,725,117) | (864,165,366) |
Income on deposits and investments received | 1,226,188,849 | 723,903,452 |
Income taxes paid | (11,161,458) | (7,611,441) |
Net cash generated from operating activ ities | 5,105,226,714 | 6,920,031,255 |
Cash flows from investing activ ities | ||
Fixed capital expenditure | ||
Proceeds from disposal of property, plant and equipment | ||
Encashment of term finance certificates | ||
Payment of other long term loans | ||
Proceeds from other long term loans and deposits | ||
Proceeds from encashment of short term investments | ||
Short term investments in term deposits and funds | ||
Net cash used in investing activ ities | (3,876,522,479) | (4,472,780,682) |
Cash flows from financing activities | ||
Repayment of long-term loans - secured | ||
Proceeds from long-term loans - secured | ||
Net proceeds from short term loans - secured | ||
Dividends paid | ||
Net cash generated/(used) in financing activ ities | 270,999,094 | 971,995,873 |
Net increase in cash and cash equivale nts | 1,499,703,330 | 3,419,246,446 |
Cash and cash equiv alents at the beginning of the period | 3,038,138,001 | 1,691,663,225 |
Effects of exchange rate changes on cash and | ||
cash equiv alents | (14,855,883) | (17,599,918) |
Cash and cash equivalents at the end of the period | 4,522,985,448 | 5,093,309,753 |
PABC
PAKISTAN ALUMINIUM
BEVERAGE CANS LIMITED
DISCLOSURE FORM IN TERMS OF SECTION 96 & 131 OF THE SECURITIES ACT, 2015Name of the Company | Pakistan Aluminium Beverages Cans Limited |
Date of report (Date of earliest event reported if applicable) | 30-10-2025 |
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 |
The Board of Directors of Pal‹istan Aluminium Beverages Cans Limited in their meeting held virtually on October 30, 2025 at 01:00 pm (PST) recommended the following:
- (CASH DIVIDEND
BONUS SHARES
RIGHT SHARES
And/or
And/or
And/or
NIL
NIL
NIL
- ANY OTHER ENTITLEI IENT/CORPORATE ACTION NIL
And/or
ANY OTHER PRICE-SENSITIVE INFORMATION
Following a review, the Board of Directors of the Company has endorsed plans to move forward with the construction of a new beverage can manufacturing facility with a capacity of 1.3 billion cans in Afghanistan. These plans represent a project with overall capital outlay of approximately
$110 million, subject'to regulatory and other customary approvals. Further details of the same shall be provided in due course.
PABC
PAKISTAN ALUMINIUM BEVERAGE CANS LIMITED
THE FINANCIAL RESULTS OF THE COMPANY:
The financial results of the Company for the nine months ended 30-Sep-2025 are annexed, comprising of:
Statement of Profit and Loss for the nine months ended 30-09-2025
Statement of Financial position as on 30-09-2025
Statement of Changes in Equity for the nine months ended 30-09-2025
Statement of Cashflow for the nine months ended 30-09-2025
In case of the company, pursuant to the requirements of the Section 96 & 1 31 of the Securities Act, 201 5 the company has duly caused this form/statement to be signed on its behalf by the undersigned hereunto duly authorized.
PABC
PAKISTAN ALUMINIUM
BEVERAGE CANS LII/IITED
ANNEXURE
PAKISTAN ALUMINIUM BEVERAGE CANS LIMITED
CONDENSED INTERIM STATEMENT OF PROFIT OR LOSS (UN-AUDITED) FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2025
Three months ended Nine months ended
September 30, | September 30, | September 30, | September 30, | ||||
2025 | 2024 | 2025 | 2024 | ||||
(Rupees) | (Rupees) | (Rupees) | (Rupees) | ||||
Sales - net | 7,491,134,344 | 5,774,128,001 | 21,035,425,555 | 17,509,099,730 | |||
Cost of sales | (5,250,995,684) | (3,536,672,001) | (14,038,365,337) | (10,911,659,748) | |||
Gross profit | 2,240,138,660 | 2,237,456,000 | 6,997,060,219 | 6,597,439,981 | |||
Administrative expenses | (184,330,831) | (192,355,824) | (552,669,030) | (501,948,584) | |||
Selling and distribution expensed | (403,914,975) | (536,575,227) | (1,094,918,379) | (886,651,487) | |||
Other operating income | 500,217,801 | 603,013,321 | 1,548,110,011 | 1,343,391,990 | |||
Other operating expenses | (168,983,044) | (141,883,290) | (561,402,581) | (458,900,694) | |||
Finance costs | (216,816,240) | (263,327,298) | (654,504,376) | (797,828,247) | |||
Profit before taxation | 1,766,311,371 | 1,706,327,683 | 5,681,675,863 | 5,295,502,960 | |||
Taxation | (24,158,709) | (824,536,673) | |||||
Profit for the period | 1 766 311 371 | 1,706 327 683 | 5 657 517 154 | 4,470 966,287 | |||
Earnings per share - basic and diluted | 4.89 | 4.73 | 15.67 | 12.36 |
PABC
PAKISTAN ALUMINIUM BEVERAGE CANS LIMITED
PAKISTAN ALUMINIUM BEVERAGE CANS LIMITED
CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION (UN-AUDITED) AS AT SEPTEMBER 30, 2025
Un-audited Audited September 30, December 31,
5,791,830,826 | 3,930,784,857 |
9,409,721,217 | 8,041,049,586 |
163,133,525 | 66,354,266 |
462,311 | 502,209 |
349,590,663 | 355,043,940 |
2025 2024
Un-audited Audited September 30, December 31,
1,154,033,018 | 963,014,712 |
6,877,653,767 | 4,536,517,400 |
667,078,738 | 877,424,600 |
383,165,550 | 156,383,433 |
48,887.833 | 40,576,515 |
75,986,856 | 66,114,863 |
18,277,680,896 | 14,597,550,440 |
40,000 | 40,000 |
5,540,1d6,878 | 3,008,138,001 |
2025 2024
EQUITY AND LIABILITIES | Rupees | Rupees | |||
Share Capital and Reserves | Non-current assets | ||||
Authorised capital | Property, plant and equipment | 7,301,936,157 | 7,348,682,580 | ||
400,000,000 (December 31, | Long ierm investment | 99,B60,000 | 99,880,000 | ||
2024: 400,000,000) ordinary | 4,000,000,000 4,000,000,000 | Long term loans | 6,700,000 | ||
shares of Rs 10 each | Long term deposit | 4,452,620 3,507,620 | |||
7,406,248,777 7,458,770,200 | |||||
Issued, subscribed and paid up share capital | 3,611,082,540 | 3,611,082,540 | |||
Capital reserve - share premium | 810,040,79d | 810,040,795 | |||
Unappropriafed profit | 17,976,048,936 | 12 318,531,782 | |||
22,397,172,271 | 16,739,655,117 | ||||
Non-current liabilities | Current assets | ||||
long lerm loans - secured Deferred tax liability | Stores and spares Stock in trade Trade debts | ||||
Advances, deposits, prepayments | |||||
Current liabilities | and other receivables | ||||
Trade and other payables | Accrued income | ||||
Short-term borrowings - secured | Income tax refundable | ||||
Accrued finance cost | Short-term investments | ||||
Unclaimed dividend | Current portion of long term investments | ||||
Provision for taXation - net of payments | Cash and bank balances | ||||
Current portion of long term loans | 33,224,673,536 24,245,759,964 | ||||
15,714,738,542 | 12,393,734,858 | ||||
Contingencies and commitments | |||||
40,630,922,312 | 31,704,530,164 | 40,630,922,313 31,704,530,164 |
PAKISTAN ALUMINIUM BEVERAGE CANS LIMI i ED
PAKISTAN ALUMINIUM BEVERAGE CANS LIMITED CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY (UN-AUDITED) FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2025
Share capital Capital reserve Rev enue reserv e
Issued, subscribed and paid up capltal | Share prem ium (Rupees) | Accum ulated Irofit l (loss) | Total | ||
Balance as at December 31, 2023 (audited) | 3,611,082,540 | 810,040,795 | 6,214,333,727 | 10, 635,457,062 | |
Transaction with owners, Interim div idend for the ye ar ended Decem ber | |||||
31, 2024 | |||||
Total comprehensive income for the period ended September 30, 2024 | |||||
- Profit for the period | 4,470,966,287 | 4470,966,287 | |||
- Other comprehensive income | |||||
Total comprehensive income | 4,470,966,287 | 4,470,966,287 | |||
Balance as at September 30, 2024 (un-audited) | 3,611,082,540 | 810,040,795 | 10,685,300,014 | 15,106,423,349 | |
Balance as at December 31, 2024 (audited) | 3,611,082,540 | 810,040,795 | 12,318,531,782 | 16,739,655,117 | |
Transaction with owners, Interim div idend for the year ende d Decem ber | |||||
31, 2025 | |||||
Total comprehensive income for the period ended September 30, 2025 | |||||
- Profil for lhe period | |||||
- Other comprehensive income | |||||
Total comprehensive income | 5,657,517,154 | 5,657,517,154 | |||
Balance as at September 30, 2025 (un-audited) 3,611,082,540 810,040,795 17,976,048,936 22,397,172,271
PABC
PAKISTAN ALUMINIUM
BEVERAGE CANS LIMITED
PAKISTAN ALUMINIUM BEVERAGE CANS LIMIT ED
CONDENSED INTERIM STATEMENT OF CASH FLOWS (UN-AUDITED) FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2025Un-audited Nine months ended
September September
30, 2025 30, 2024
(469,007,573) | (210,220,666) |
69,287,000 | |
20,000 | 20,000 |
(8,700,000) | |
5,755,000 | 1,000,000 |
12,147,423,094 | |
(15,630,000,000) | (4,254,880,016) |
(Rupees)
Cash flows from operating activities Cash generated from operations | 4,447,924,441 | 7,067,904,611 |
Finance cost paid | (557,725,117) | (864,165,366) |
Income on deposits and investments received | 1,226,188,849 | 723,903,452 |
Income taxes paid | (11,161,458) | (7,611,441) |
Net cash generated from operating activ ities | 5,105,226,714 | 6,920,031,255 |
Cash flows from investing activ ities | ||
Fixed capital expenditure | ||
Proceeds from disposal of property, plant and equipment | ||
Encashment of term finance certificates | ||
Payment of other long term loans | ||
Proceeds from other long term loans and deposits | ||
Proceeds from encashment of short term investments | ||
Short term investments in term deposits and funds | ||
Net cash used in investing activities | (3,876,522,479) | (4,472,780,682) |
Cash flows from financing activities | ||
Repayment of long-term loans - secured | (264,805,392) | (269,395, 725) |
Proceeds from long-term loans - secured | 184,354,181 | 50,000,000 |
Net proceeds from short term loans - secured | 351,490,202 | 1 ,191,391,598 |
Dividends paid | (39,897) | |
Net cash generated/(used) in financing activities | 270,999,094 | 971,995,873 |
Net increase in cash and cash equivalents | 1,499,703,330 | 3,419,246,446 |
Cash and cash equiv alents at the beginning of the period | 3,038, 138,001 | 1,691,663,225 |
Effects of exchange rate changes on cash and | ||
cash equivalents | (14,855,883) | (17,599,918) |
Cash and cash equivalents at the end of the period | 4,522,985,448 | 5,093,309,753 |