Transmission of Annual Financial Statements for the Year Ended June 30, 2025

ANNUAL

Pakistan PVC Limited

Statement of Changes in Equity ---------------------------------------------

Auditors' Report

28

Balance Sheet

30

Profit & Loss Account

31

Statement of Comprehensive Income --------------------------------------

32

Auditor's Review Report on Statement of Compliance ------------------

33

Cash Flow Statement

34

Notes to the Accounts

35

Pattern of Shareholding

54

Form of Proxy

57

9

Company Information

2

Notice of Meeting

4

Objectives and Strategic Planning ------------------------------------------

7

Statement of Ethics and Business Practices -------------------------------

8

Chairman's Review

27

Director's Report to the Shareholders --------------------------------------

10

Six Years at a Glance

22

Financial Performance

23

Statement of Compliance with the Code of Corporate Governance ---

24

BOARD OF DIRECTORS

CHAIRMAN Saira Shaffi

CHIEF EXECUTIVE Arif Shaffi

DIRECTORS Arshad Javaid

Adeel Shaffi Abdullah Shaffi Mohammad Iqbal Mohammad Shaffi

CHIEF FINANCIAL OFFICER Asif Shaffi

Muslim Commercial Bank Limited Faysal Bank Limited

Wings Arcade, 1 - K, Commercial,

Model Town, Lahore.

Sector I - 9, Industrial Area, Islamabad.

PAKISTAN PVC LIMITED NOTICE OF ANNUAL GENERAL MEETING

Notice is hereby given that the 62ndAnnual General Meeting of the Company will be held on Friday, October 17, 2025 at the registered office of the company at Pakistan PVC Limited, Shaffiabad, Gharo, District Thatta at 9.00 a.m. to transact the following business.

ORDINARY BUSINESS

1. To confirm the minutes of the 61stAnnual General Meeting of the company held on October 18, 2024.

   
   
   

2. To receive, consider and adopt the audited accounts of the company for the year ended June 30, 2025 together with the reports of the Director's and Auditors' thereon.

   https://http://shavyl.com/investor-relations/annual-reports-and-accounts/

   In accordance with Section 223 of the Companies Act, 2017, and pursuant to the S.R.O. 389(I)/2023 dated March 21, 2023, the Annual Audited Financial Statements along with Reports of the Company can be accessed through the following weblink and QR enabled code.

3. To appoint auditors of the company for the year ending June 30, 2026 and fix their remuneration.

ANY OTHER BUSINESS

1. To transact any other business of the company with the permission of the chair.

Islamabad: September 19, 2025 By Order of the Board

Notes:

(ADEEL SHAFFI)

Company Secretary

1. Share transfer Books of the Company shall remain closed from October 10, 2025 to October 17, 2025 (both days inclusive)

2. A member entitled to attend and vote in the meeting is authorized to appoint any other person a proxy to attend, speak and vote for him or her.

3. Any individual Beneficial Owner of CDC, entitled to vote at this meeting must bring his/her original NIC with him/her to prove his/her identity, and in case of proxy, a copy of shareholders attested NIC must be attached with the proxy form and shall authenticate his/her identity by showing his/her original National Identity Card (NIC) or passport at the time of attending the meeting. Representatives of corporate members should bring the usual documents required for such purpose.

4. In order to valid, an instrument of proxy and the power of Attorney or other authority (if any) under which it is signed, or a notarized certified copy of such power or Authority, must be reached at the Registered Office of the Company not less than 72 hours before the time of the Meeting.

5. As per Section 242 of the Companies Act, 2017 enacting from May 31, 2017, SECP Circular No. 18/2017, a listed company, is required to pay cash dividend to shareholders ONLY through electronic mode directly into the bank account designated by the entitled shareholders.

   Therefore In compliance with the said law, in order to receive your future dividends directly in your bank account, you are required to provide the information mentioned on the Form placed on the Company's website https://www.shavyl.com and send the same to your brokers/Central Depository Company Ltd., if the shares are held in the electronic form or to the Company's Share Registrar if shares are held in paper certificates form. The Company's Share Registrar's address in M/s Corplink (Private) Limited, Wings Arcade, 1 - K, Commercial, Model Town, Lahore, Tele# 042 - 3591 6714 or email at corplink786@gmail.com.

6. Electronic transmission of Notice of Annual General Meeting and Annual Report 2025:

   
   
   

   In compliance with section 223(6) of the Act read with S.R.O 452(I)/2025 dated March 17, 2025, by SECP, the Company has electronically transmitted the Notice of the Annual General Meeting and the Annual Report of 2025 through email to its Shareholders whose email addresses are available with the Company's Share Registrar, M/s. Corplink (Private) Limited. The printed notices of the AGM, after insertion of the weblink and QR enabled code for downloading the Annual Report, have also been dispatched under S.R.O. 389 (I)/2023, dated March 21, 2023. The Financial Statements of the Company for the year ended June 30, 2025, along with the reports have also been uploaded on the website of the Company.

   https://http://shavyl.com/investor-relations/annual-reports-and-accounts/

   However, the Company shall provide hard copies of the Annual Report to any member on

   their demand, at their registered address, free of cost, within one week of receiving such request on specified consent letter/form which is available on the Company's website https://www.shavyl.com

   Members are requested to provide by mail or fax, to the Company's Share Registrar's address in M/s Corplink (Private) Limited, Wings Arcade, 1 - K, Commercial, Model Town, Lahore, Tele# 042 -3591 6714 or email at corplink786@gmail.com., photocopy of their valid CNIC or passport (in case of foreigner), unless it has been provided earlier, enabling the Company to Comply with relevant laws.

7. Financial statements have been placed on Company's website at https://www.shavyl.com.

8. The shareholders who wish to attend the Annual General Meeting are requested to get themselves registered by sending their particulars at the designated email address pakpvc.CG@shavyl.com, giving particulars as per below table by the close of business hours (5:00 PM) on October 13, 2025.

   Name of Shareholder

   CNIC No./ NTN NO.

   Participant ID/Folio No.

   Cell No

   Email address

9. The webinar link would be emailed to the registered shareholders/proxies who have provided all the requested information.

ڈٹیمل یس یو یپ ناتسکاپ ماع سِالجا ہنالاس ،ہمان عالطا

،دابآ عیفش ،ڈٹیمل یس یو یپ ناتسکاپ ماقمب رتفد ڈرٹسجر ےک ینپمک وک 2025 ربوتکا 17 خیراتب ہتفہ زورب ماع سِالجا ہنالاس ںاو62 اک ینپمک ہک ےہ یتاج ید ماع عِالطا ہاگرہ :یگ وہ لمتشم رپ لیذ ہجردنم یئاورراک یک سالجا،اگ ےئاج ایک دقعنم ےجب 9 حبص ںیم ہھٹھٹ علض ،وراھگ

یئاورراک یمومع

انرک قیدصت یک یئاورراک یک ماع سِالجا ںیو 61 ےک ینپمک ہدقعنم وک 2024ربوتکا 18 ہخروم .1

ضوحوروغ رپ نا ،یلوصو یک ںوٹروپر یک ںورٹیڈآ روا زرٹکیرئاڈ ھتاس ھتاس ےک سٹنؤاکا ہدش ٹڈآ ےک ینپمک ےیل ےک لاس یلام ےلاو ےنوہ متخ وک 2025 نوج 30 ہخروم .2 ۔انرکروظنمروا

https://http://shavyl.com/investor-relations/annual-reports-and-accounts/

یتایلام ہدش ٹڈآ ہنالاس ھتاس ےک سٹروپر یک ینپمک ،2023 چرام 21 ہخروم I)/2023)389 قباطم ےک S.R.O روا قباطم ےک 223 نشکیس ےک 2017 ٹکیا زینپمک ۔ںیہ ےتکس اج ےیک لصاح ےعیرذ ےک ڈوک لاعف QR روا کنل بیو لیذ جرد تانایب

۔انرک ررقم ہضواعم اک نا روا یررقت یک زرٹیڈآ ےیل ےک لاس یلام ےلاو ےنوہ متخ وک 2026 نوج 30 ہخروم .3

یئاورراک یئوک رگید

انال ںیم لمع یئاورراک روا یئوک قلعتم ےک روما ےک ینپمک ےس تزاجا یک نیمرئیچ 1

یرٹرکیس ینپمک(عیفش لیدع)ڈروب مکحب 2025ربمتس 19:دابآ مالسا

:سٹون ۔یگ ںیہر دنب(ےک ںوخیرات ںونود لومشب)2025 ربوتکا 17 ات 2025 ربوتکا 10 ہخروم سکب رفسنارٹ رئیش یک ینپمک 1

رک دزمان ہدنئامن روطب ےیل ےک ےنید ٹوو ای ےنلوب ،ےنرک تکرش ںیم سالجا ےس بناج ینپا وک درف روا یسک نکر الاو ےنھکر تیلہا یک ےنید ٹوو روا ےنوہ لماش ںیم سالجا 2 ۔ےہ اتکس

لصا ہارمہ ےنپا ےیل ےک ےنرک تباث تخانش ینپا ہو ہک ےہ یرورض ےیل ےک سا وہ لہا اک ےنید ٹوو ںیم سالجا ساوج کلام ہدننک دیفتسم یدارفنا یھب یئوک اک یس یڈ یس 3 ںیم سالجا ہدنئامن زاجم ہکبج ےئاج یک کلسنم ھتاس ےک مراف یگدنئامن لوقن یک زڈراک یتخانش ےک زرڈلوہرئیش ںیم تروص یک ررقت ےک ےدنئامن ۔ےئآ رک ےل ڈراک یتخانش یرورض راکرد ںیم ںوتروص یسیا ھتاس ےنپا ناگدنئامن ےک نیکارا ٹیروپراک ۔اگ ےئاورک تخانش ینپا رک اھکد وک ٹروپساپ ایڈراک یتخانش یلصا ےنپا تقو ےک تکرش ۔ےگ ںیئآ رک ےل ھتاس تازیواتسد

ےک ینپمک ،وہ ہدش قیدصت ےس یرٹون رپ روط ہدعاقاب ہک وج زیواتسد روا یئوک ای ہمان راتخم روا زیواتسد یک ررقت ےک ےدنئامن زاجم ہک ےہ یرورض ےیل ےک ےنوہ رثؤم 4 ۔ںیئہاچ یناج چنہپ لبق ےٹنھگ 72 ےس سالجا ںیم رتفد ڈرٹسجر

ہعیرذ ےک صصح راد صصح فرص ،ینپمک تسرہف ،2017/18 ربمن رلکرس یپ یس یا سیا ،کلسنم ےس 2017 ،یئم 31 ،قباطم ےک 242 نشکیس ےک 2017 ،ٹکیا ینپمک 5 پآ تسار ہارب وک عفانم ےک لبقتسم ےک پآ قباطم ےک نوناق اذہ .ےہ ترورض یک ےنرک ادا مقر دقن وک ںوراد صصح ےعیرذ ےک ڈوم کنارٹکیلا ںیم ٹنؤاکا کنیب ہدرک دزمان صصح رگا ۔ےہ ترورض یک ےنرک مہارف تامولعم ہدرک نایب رپ مراف جرد رپ https://www.shavyl.com ٹئاس بیو یک ینپمک وک پآ ،ۓل ےک ےنرک لصاح ںیم ٹنؤاکا کنیب ےک ہتپ اک رارٹسجر صصح اک ینپمک وت ںیہ ےتوہ دقعنم ںیم مراف ٹیکفیٹرس ذغاک صصح رگا ای ،ںیجیھب وک ڈٹیمل یس یڈ یس / زرکورب ےنپا وت ںیہ ےتوہ دقعنم ںیم لکش کنارٹکیلا

.corplink786@gmail.com ای 042.35916714 # یلیٹ ،روہال ،نؤاٹ لڈام ،لشرمک ،K - 1 ,Wings Arcade ,M/s Corplink (Private) Limited

:نشیمسنارٹ کنارٹکیلا یک سٹون ےک 2025 ٹروپر ہنالاس روا سالجا ماع ہنالاس 6

سٹون اک گنٹیم لرنج ہنالاس ےن ینپمک ،ںیم لیمعت یک (6)223 نشکیس ےک ٹکیا ےئگ ےھڑپ ھتاس ےک S.R.O 452(I)/2025 وک 2025 چرام 17 ہعیرذ ےک یپ یس یا سیا سیرڈیا لیم یا ےک ینپمک ھتاس ےک لیم یا ےک زرڈلوہ رئیش ےک نج ،ےہ یک لقتنم ےعیرذ ےک لیم یا وک زرڈلوہ رئیش ےنپا رپ روط کنارٹکیلا ٹروپر ہنالاس یک 2025 روا S.R.O یھب سٹون ہدش ٹنرپ ےک AGM دعب ےک ےنرک لخاد ڈوک لاعف QR روا کنل بیو ےیل ےک ےنرک ڈول نؤاڈ وک ٹروپر ہنالاس ۔ڈٹیمل (ٹیویئارپ) کنلپراک ۔ںیہ بایتسد سٹروپر ھتاس ےک ںوراوشوگ یتایلام ےک ینپمک ےیل ےک لاس ےلاو ےنوہ متخ وک 2025 نوج 30 ۔2023 چرام 21 ہخروم ،I)/2023) 389 ۔ںیہ ےئگ ےید رک ہناور تحت ےک ۔ںیہ یئگ ید رک ڈول پا رپ ٹئاس بیو یک ینپمک یھب

/https://http://shavyl.com/investor-relations/annual-reports-and-accounts

ےک ےنوہ لوصوم تساوخرد یسیا ،یگ ےرک مہارف تفم رپ ےتپ ڈرٹسجر ےک نا ،ںایپاک ڈراہ یک ٹروپر ہنالاس رپ ےبلاطم ےک نا وک نکر یھب یسک ینپمک ،مہات ۔ےہ بایتسد رپ https://www.shavyl.com ٹئاس بیو یک ینپمک وج رپ مراف/طخ ےک یدنماضر صوصخم ردنا ےک ےتفہ کیا

- 1 ,M/s Corplink (Private) Limited, Wings Arcade ںیم سیرڈیا ےک یرٹسجر لوصح ےک ینپمک ،رپ ربمن سکف ای لیم یا ہک ےہ یتاج یک تساوخرد ےس نیکارا

یک ےنوھ یکلم ریغ) ای یس یئآ نیا یس تسرد ےک نا یپوکوٹوف ، رپ corplink786@gmail.com لیم یا ای 042.35916714 # یلیٹ ،روہال ،نؤاٹ لڈام ،لشرمک ،K

۔ ںیرک مہارف ےئل ےک ےنرک لیمعت یک نیناوق ہقلعتم وک ینپمک ،ےہ ایگ ایک ںیہن مہارف ےلہپ وج رگا، ٹروپساپ (ںیم تروص https://www.shavyl.com ےہ دوجوم رپ ٹئاس بیو یک ینپمک ےراوشوگ یتایلام 7

pakpvc.CG@shavyl.com سیرڈیا لیم یا دزمان تالیصفت ےنپا ہو ہک ےہ یئگ یک تساوخرد ےس نا ںیہ ںاہاوخ ےک تکرش ںیم سالجا یمومع ہنالاس وج ناگتفای صصح 8

۔ںیئاورک نشیرٹسجر وک 2025 ، 13 ربوتکا (00 :5 ماش) ےس ماتتخا ےک تاقوا یرابوراک رک جیھب رپ

۔ںیہ یک مہارف تامولعم ہبولطم مامت ےن ںوہنج اگ ےئاج ایک لیم یا وک ںویسکارپ / زرڈلوہ رئیش ڈرٹسجر کنل رانبیو .9

SHAVYL GROUP VISION

"Shavyl to be a global group of companies recognized for a range of quality products".

MISSION STATEMENT

"To be market leader in petrochemicals, building company's image through innovation and competitiveness, ensuring satisfaction to customers and stakeholders and to fulfill social obligations".

OBJECTIVES

Constantly endeavor to be market leaders in terms of market share and technology pacesetters in areas of operations and to continuously improve efficiency and competitive strength.

To offer customers quality products and support services at competitive prices and to their satisfaction.

By continuously improving performance, aim to generate earnings sufficient to ensure a secure future for the Company and to protect and increase shareholders' return.

To enhance creativity and job satisfaction, provide employees opportunity for personal development.

Be an integral part of national economy with a strong sense of responsibility to society and the environment.

STRATEGIC PLANNING

To maintain a strong R&D department for the development of new and the up gradation of our own technology. To develop in-house know how for a world scale petrochemical complex.

STATEMENT OF ETHICS AND BUSINESS PRACTICES

The Company's Ethics and Business Practices conform to the Shavyl Group Vision and the Company's Mission Statement.

THE PURPOSE AND VALUES OF BUSINESS

Manufacturers of PVC Resins and its down stream products that conform to the Specified Standards, saving of foreign exchange and developing technical and engineering capabilities in the country.

EMPLOYEES

Recruitment of personnel on merit offering training and career development, equal opportunities of growth, no discrimination or harassment and reward for achievements. Improved working conditions, ensuring safety, security and health.

Employees shall not use Company information and assets for their personal advantage. Conflict of interest shall be avoided and disclosed where it exists and guidance sought.

CUSTOMER RELATION

Ensure customer satisfaction by providing quality products at competitive prices with warranty coverage and ensuring after sale service.

SHAREHOLDERS, FINANCIAL INSTITUTIONS & CREDITORS

Protection of investment made in the Company and proper return on money lent/invested. A commitment to accurate and timely communication on achievements and prospects.

SUPPLIERS

Prompt settling of bills. Co-operation to achieve quality and efficiency. No bribery or excess hospitality accepted or given.

SOCIETY / COMMUNITY

Compliance with the spirit of laws. Timely payment of all Government taxes and dues. Eliminate the release of substance that may cause environmental damage. Financial assistance for promoting education and social activities including games and donation/charity to deserving.

GENERAL

The Company shall neither support any political party nor contribute funds to groups or associations whose activities prompt political interest. The Company shall promote its legitimate business interest through trade associations.

IMPLEMENTATION

Company Board to ensure implementation of these codes, regular monitoring, and review for modification/amendment where necessary.

CHAIRPERSON'S REVIEW REPORT

The Board of Directors (the "Board") of Pakistan PVC Limited (PPVC) has continued to fulfill its fiduciary responsibilities with diligence and in the best interest of all shareholders. The Board has overseen the Company's affairs in an efficient and transparent manner in line with the Companies Act, 2017 and the Listed Companies (Code of Corporate Governance) Regulations, 2017.

For the year ended 30 June 2025, the Board remained focused on good governance, effective oversight, and sustainable value creation. Key areas of focus included:

• Board Composition & Effectiveness

  The Board maintained an appropriate balance of executive, non-executive, and independent directors. Members collectively possess the experience and expertise necessary to guide the Company strategically.

• Performance Evaluation

  A structured annual evaluation of the Board, its committees, and individual directors was carried out. Feedback confirmed that the Board continues to perform effectively and adds value to the Company's governance framework.

• Committees & Governance

  The Audit and HRR Committees operated under approved terms of reference, supported with adequate resources to ensure proper discharge of their responsibilities.

• Capacity Building

  Compliance with the Directors' Training Program remained a priority. One director continues to be exempt due to professional qualification, while six directors have successfully completed certification.

• Board Processes

  All meetings of the Board and its committees were conducted with proper quorum. Minutes were accurately recorded and decisions documented to strengthen accountability.

• Policies & Controls

  The Board reinforced the Company's code of conduct and corporate values, and reviewed policies to ensure smooth operations and alignment with regulatory requirements. The internal control system remained robust and responsive.

• Transparency & Reporting

The Directors' Report was prepared and approved in accordance with applicable laws and published with quarterly and annual financial statements. Information sharing among directors was timely and comprehensive, enabling informed decision-making.

Overall, the Board is confident that the governance structure and oversight processes of Pakistan PVC Limited are sound, and that the Company remains well positioned to safeguard the interests of shareholders and other stakeholders.

Acknowledgement

On behalf of the Board, I wish to acknowledge the dedication and commitment of our employees, whose efforts underpin the Company's progress. We are also grateful to our shareholders, customers, and business partners for their trust and continued support.

(SAIRA SHAFFI)

Chairperson September 19, 2025

DIRECTOR'S REPORT TO THE SHAREHOLDERS

On behalf of my colleagues on the Board, I welcome you to the 62ndAnnual General Meeting of the Company and present the audited accounts for the year ended June 30, 2025 along with the auditors' report thereon.

This year has been a tumultuous one so far with various factors giving rise to new challenges. Sales of the Company have decreased by (23.18) % to Rs. 6,735,135 as compared to Rs. 8,767,775 in the comparable previous twelve months. Future outlook is uncertain and as we speak, it is not possible to determine when this global pandemic will reach its end.

During the period under review Gharo Plant remains closed and there was no production. The production of PVC Pipes & Fittings at Islamabad increased during the year.

Sales during the year under review decreased to Rs. 6.735 million as compared to Rs. 8.768 million of the same period last year and net loss during the year was Rs. 7.178 million as compared to a net loss of Rs. 4.823 million during the previous year. The production of PVC Pipes at Islamabad factory was 64,394 meters as against 133,462 meters last year. Excess capacity of this water treatment plant was used to make Mineral Water. Sale of Mineral Water was 60,500 Gallons as against 41,200 Gallons. Work of installation of Machinery of Pipe Plant shifted from Gharo to Islamabad has delayed due to non-availability of funds.

1. AUDITORS' RESERVATION OF GOING CONCERN

   The auditors have qualified their opinion, since your company has prepared the accounts on the going concern basis. The reason given in their qualification is the continued losses sustained by your company, no improvement/result of the efforts made by the management for obtaining additional capital. The case for the revival of your company remains under active consideration with the Committee for Revival of Sick Industrial Units set up by the Finance Division, Government of Pakistan.

   As reported earlier that due to non-availability of financial limits from the banks, discontinuation of electricity by KESC for Gharo plant, management of your company could not start the production at Gharo. As reported in earlier years I repeat my statement that unless Gharo plant goes into operation, no fruitful results could be seen.

2. AUDITORS' RESERVATION ABOUT DIRECT CONFIRMATON

   As regards confirmations from the lenders of long term loans the company had dispatched the balance confirmation letters several times to the lenders of long term loans.

3. AUDITORS' RESERVATION ABOUT LONG OUTSTANDING BALANCES

As regards balances of very long outstanding balances of Creditors, Advances from Customers and Accrued liability we have to state that these balances are appearing in the company's accounts since last many years and as regards confirmations from the Trade and other payables in respect of Accrued liability the company had dispatched the balance confirmation letters to the Trade and Other payables in respect of Accrued liability and we understand that an overall majority of these have been responded too.

Financial Statements

The financial statements of the Company have been audited by Messrs. Mushtaq & Company., Chartered Accountants, the auditors, with some qualification.

Dividend

Due to poor financial result and huge accumulated losses, the Directors of your company have decided to pass over the Dividend.

Auditors

The Audit Committee has recommended the appointment of Messer's Mushtaq & Company, Chartered Accountants, as auditors of the Company for the ensuing year.

The present auditors M/s Mushtaq & Company, Chartered Accountants, the retiring auditors being eligible have offered themselves for reappointment as auditors of the Company for the year ending June 30, 2026.

Diversity, Equity and Inclusion

The Company is dedicated to fostering a diverse, equitable, inclusive, and supportive environment where all individuals are valued and respected. There is no discrimination of caste, religion, color, marital status or gender. Our focus is on principles of Equal Opportunity Employer and fostering an inclusive workplace that reflects gender diversity and equality.

Gender Equality: (Saying No to Discrimination)

Gender equality is a cornerstone of the Company's performance, ensuring that all employees, regardless of gender, have equal opportunities to succeed and thrive. Pakistan PVC Limited is committed to being an equal opportunity employer within the industry. We follow a transparent employment process and fair wage policy without any form of gender discrimination, bias, or racism, thereby providing the same opportunity for all candidates.

In line with the requirements of the Gender Pay Gap Statement (Circular 10 of 2024) issued by SECP, it is reported that the Company had 28 employees during the year ended 30th June 2025, all of whom were male. Accordingly, since no female employees were engaged during the year, the mean and median gender pay gap are not applicable.

Corporate Social Responsibility (CSR)

The Company strongly believes that improving its environmental and social performance is inevitable for its financial success. The Company has continued with CSR program with a focus on health support, education programs, energy conservation, environmental protection measures, community welfare schemes, occupational safety & health and business ethics.

The Company in its continuous efforts to positively impact the local communities that reside near our plants has formulated policies for social development that are based on the following guiding principles:

• Adopt an approach that aims at achieving a greater balance between social development and economic development.

• Adopt new measures to accelerate and ensure the basic needs of the local population.

• Work towards elimination of all barriers for the social inclusion of disadvantaged groups such as the poor and the disabled.

• Give unfailing attention to children for in their hands lies the country's future. It is for their sake that health, education and environment get topmost priority in our programs.

The Company works closely with Special Olympics Pakistan to support their programs for rehabilitation of mentally handy capped children.

The main emphasis of our CSR is in District Thatta and Federal Capital Islamabad.

Health

As a Company, we are not only committed to compliance with legal norms but endeavor to voluntarily go beyond that and provide quality healthcare facilities in the regions around our plants.

Education

Education is a basic tool to bring development to an area and its people. We aim to create an awareness pool of human resource both within and across our area of operations. We are committed to bridging the digital divide between the haves and have-nots in educational infrastructure and facilities. The Company is involved in activities that have changed the lives of the people residing the close proximity to our plants. Education is the main thrust of these activities.

Energy Conservation Measures

Energy conservation measures include usage of energy savers and LED lights all around the plant and shutting down auxiliaries and equipment wherever possible.

Occupational Health, Safety and Environment

The Company is committed to health, safety and environment. Potential risks are systematically identified and managed in a manner that any undesirable damage is minimized. HSE signs are displayed at key locations are their implementation is ensured.

Business Ethics

The Company's Code of Business Ethics sets the minimum standards expected of the entire Team and is part of the Corporate Governance framework approved by the Board. The conduct of business should above all be characterized by honesty and integrity. Unethical practices of any sort are not to find their way into our business. All employees are expected to promote the Company's best interest whilst maintaining the highest standard of personal integrity and business practices. All employees must act at all times in the interest of Company's shareholders and must abide by the Company's stated standards of environmental safety and management practices. No employee shall ever commit an illegal or an unethical act, or instruct and encourage another employee to do so. The laws and regulations of the country should always be observed.

The Company has communicated the code to all its employees.

FINANCIAL PROFORMANCE

Financial Risk

The financial risk management is disclosed in note 34 of the unconsolidated financial statements of the Company.

Corporate & Financial Reporting Framework

The Directors are pleased to confirm compliance with Corporate and Financial Reporting Framework of the Securities & Exchange Commission Pakistan (SECP) and the Code of Corporate Governance for the following:

1. The financial statements, prepared by the management of the Company, fairly portray its state of affairs, the result of its operations, cash flows and changes in its equity;

2. Proper books of account of the Company have been maintained;

3. Appropriate accounting policies have been consistently applied in preparation of financial statements and accounting estimates are based on reasonable and prudent judgment;

4. IFRS as applicable in Pakistan, have been followed in preparation of financial statements and any departure therefrom has been adequately disclosed; and

5. There are no doubts in the Company's ability to continue as a going concern.

Key financial data (unconsolidated) of last six years is as follows:

Adequacy of Internal Financial Controls

Directors confirm compliance with highest standard of Corporate Governance and that the internal controls are sound in design and have been effectively implemented and monitored.

STATEMENTS OF CORPORATE AND FINANCIAL REPORTING FRAMEWORK

1. The financial statements, prepared by the Company, present fairly its state of affairs, the result of its operations, cash flows and changes in equity.

2. Proper books of account of the Company have been maintained.

3. Appropriate accounting policies have been consistently applied in preparation of the financial statements and accounting estimates are based on reasonable and prudent judgment.

4. International Accounting Standards, as applicable in Pakistan, have been followed in preparation of financial statements and any departure there from has been adequately disclosed.

5. The system of internal control is sound in design and has been effectively implemented and monitored.

6. There are no significant doubts upon the company's ability to continue as a going concern as have been fully explained in Note no.1 of the Notes to the Accounts.

7. There has been no material departure from the best practices of the corporate governance, as detailed in the listing regulations.

8. Key operating and financial data for last six years in summarized form is given on page 17.

9. COMPOSITION OF BOARD

   1. The total number of directors are 7 as per the following:

      1. Male: 6

      2. Female: 1

   2. The composition of board is as follows:

   Category	Name
   Independent Directors	Arshad Javaid
   	Mohammad Iqbal
   Non-executive Directors	Abdullah Shaffi
   	Mohammad Shaffi
   Executive Directors	Arif Shaffi - CEO
   	Adeel Shaffi
   Female Non-Executive Director	Saira Shaffi - Chairman

   BOARD MEETING

   During the year four board meetings were held and the attendance of the concerned Directors during their tenure on the Board was as follows:

   Name of Director	Total Number Meetings	of	Board Meetings Attended	Audit Committee Meetings Attended	H.R. Committee Meetings Attended
   Mr. Arif Shaffi	4		4	N/A	N/A
   Mr. Mohammad Iqbal	4		4	4	1
   Mrs. Saira Shaffi	4		4	N/A	N/A
   Mr. Mohammad Shaffi	4		4	4	1
   Mr. Arshad Javaid	4		4	4	1
   Mr. Adeel Shaffi	4		4	N/A	N/A
   Mr. Abdullah Shaffi	4		4	N/A	N/A

   COMMITTEES OF THE BOARD AUDIT COMMITTEE

   In compliance with the code of corporate governance the Company has established an Audit Committee comprising of the following members:-

   Mr. Arshad Javaid Chairman Mr. Mohammad Iqbal Member Mr. Mohammad Shaffi Member

   HUMAN RESOURCES & REMUNERATION COMMITTEE

   In compliance with the code of corporate governance the Company has established a Human Resources & Remuneration Committee comprising of the following members:-

   Mr. Arshad Javaid Chairman

   Mr. Mohammad Iqbal Member Mr. Mohammad Shaffi Member

   DIRECTORS REMUNERATION

   The Chief Executive is allowed to receive gross annual remuneration of Rs. 1.5 million alongwith free use of company car, telephone, medical and other benefits as per company's regulations from time to time.

   Two full time working directors are allowed to receive gross annual remuneration of Rs. 1.5 million alongwith free use of company car, telephone, medical and other benefits as per company's regulations from time to time.

   DIRECTORS' TRAINING

   Of the seven Directors, 1 has been exempted from the Corporate governance Leadership Skills (CGLS) training based on their experience as Director on the Board of Listed Companies. A total of 6 Directors are certified in Directors Training Program.

10. The pattern of shareholding and additional information regarding pattern of shareholding is given on Page 54 - 56.

11. No trades in the shares of the Company during the year were carried out by the Director, CEO, CFO, Company Secretary and their spouses and minor children.

Islamabad: September 19, 2025 On behalf of the Board of Directors

ARIF SHAFFI - Chief Executive MOHAMMAD SHAFFI - Director.

Statement of Compliance With The Best Practice On Transfer Pricing

The Company has fully complied with the best practices on transfer pricing as contained in the listing regulations of the Pakistan Stock Exchanges.

On behalf of the Board of Directors

ARIF SHAFFI - Chief Executive MOHAMMAD SHAFFI - Director Dated: September 19, 2025

ٹروپر یک زرٹکیرئاڈ ےیل ےک زرڈلوہ رئیش

اتہک دیدمآ شوخ ںیم ماع سِالجا ہنالاس ںیو 62 ےک ینپمک وک پآ ںیم ،ےس بناج یک نیکارا یھتاس ےنپا ںیم ڈروب یک زرٹیڈآ وک سٹنؤاکا ہدش ٹڈآ ےک لاس یلام ےلاو ےنوہ متخ وک 2025 ،نوج 30 ہخروم ےنماس ےک پآ روا ںوہ ۔ںوہ اہر رک شیپ ھتاس ےک ٹروپر

مالسا نارود ےک لاس سا ۔یکس وہ ہن راوادیپ یئوک ےس ہجو یک سج اہر دنب سٹنیپ وراھگ ،نارود ےک تدم روغ رِیز ۔اوہ ہفاضا ںیم راوادیپ یک زگنٹف روا سپئاپ یس یو یپ ںیم دابآ

ںیم تخورف یک ینپمک ۔ںیہ ےتید منج وک ںوجنلیچ ےئن لماوع فلتخم ںیم سج ےہ اہر زیخ ہماگنہ کیا کت با لاس ہ

لبقتسم 8,767,775 ںیم ںونیہم ہراب ےلھچپ ںیم ےلباقم ےک ےپور 6,735,135 کت ےپور اوہ ہفاضا ٪ (23.18)

بک یرامیب یئابو یملاع ہی ہک ےہ ںیہن نکمم انرک ےط ہی ، ںیہ ےتلوب مہ ہک اسیج روا ےہ ینیقی ریغ رظن ہطقن اک ۔یگ ےچنہپ وک ماتتخا ےنپا

پئاپ یسیویپ ںیم دابآ مالسا نارود ےک لاس ۔یئوہ ںیہن راوادیپ یئوک روا اہر دنب ٹنالپ وراھگ نارود ےک تدم روغ ریز ۔اوہ ہفاضا ںیم راوادیپ یک گنٹف روا

یک ںوپور نیلم8.768 ےلاو ےنوہ نارود ےک تدم یسا لاس ہقباس تخورف یلاو ےنوہ نارود ےک لاس روغ رِیز 6.735تبسن یک تخورف

اک ںوپور نیلم7.178لاس سا تبسن یک عفانم صلاخ ےک ےپور نیلم 4.823 ےلاو ےنوہ لاس ہتشذگ ۔یہر ےپور نیلم بیصنت یک یرنیشم یک ٹنالپ پئاپ ےلاو ےناج ےیک لقتنم ےس وراھگ ےس ہجو یک یبایتسد مدع یک زڈنف ۔اوہ ناصقن ۔اوہ راکش اک ریخات ماک اک

یرٹکیف دابآ مالسا ۔یئوہ ںیہن راوادیپ یئوک ےس ہجو یک سج اہر دنب لاس اروپ سٹنیپ وراھگ نارود ےک لاس روغ رِیز رٹاو سا ۔یہر رٹیم64,394 راوادیپ لاس سا تبسن یک راوادیپ یک زرٹیم133,462 یلاو ےنوہ لاس ےلھچپ ںیم 60.500فالخرب ےک نلیگ 41,200۔ایگ ایک لامعتسا ےیل ےک ےنانب رٹاو لرنم وک تیحالص یفاضا یک ٹنالپ ٹنمٹیرٹ ۔اوہ تخورف رٹاو لرنم نلیگ

رظن ہطقن اک زرٹیڈآ قلعتم ےک قیدصت تسار ہارب .1

نا طوطخ یقیدصت قلعتم ےک سنلیب راب ددعتم ےن ینپمک ےیل ےک قیدصت ےس ںورادا ےلاو ےنید ہضرق یتدملا لیوط ۔ںیہ ےیک لاسرا وک ںورادا

ہاگن ہطقن اک زرٹیڈآ قلعتم ےک تاج ایاقب ےس ےصرع لیوط .2

لِباق روا موقر سناوڈیا یئگ ید ےس بناج یک نیفراص ،تاج ایاقب ےس ےصرع لیوط ےک ںولاو ےنید ہضرق کت ںاہج ےہر وہ رہاظ ںیم ںوتاھک ےک ینپمک ےس ںولاس یئک ہتشذگ تاج ایاقب ہی ہک ںیلچ ےتاتب ہی مہ وت ےہ تاب یک موقر ادا طوطخ یقیدصت ںیہنا ےن ینپمک ےیل ےک قیدصت ےس ںورادارگید روا یتراجت ےس ےلاوح ےک موقر ادا لِباق ہکبج ںیہ ۔ےھت ےئوہ لوصوم یھب تاباوج ےک طوطخ رت ہدایز ےس ںیم نا قباطم ےک ملع ےرامہ ،ےھت ےیک لاسرا

رظن ہطقن اک زرٹیڈآ قلعتم ےک نرسنک گنئوگ .3

ےیک رایت تاج ہتاھک رپ داینب یک نرسنک گنئوگ ےن ینپمک یکپآ ہکنویک ےہ ایل رک یئافیلاوک رظن ہطقن انپا ےن زرٹیڈآ ہکبج ںیہ ےیک تشادرب تاناصقن لسلسم ےن ینپمک یک پآ ہک ںیہ ہی تاہوجو یئگ ید ںیم رظن ہطقن ےک نا ۔ںیہ اوہ ںیہن دمآرب ہجیتن یئوک ےس تامادقا ےلاو ےناج ےیکےس بناج یک ہیماظتنا ےیل ےک ےنرک لصاح ہیامرس یفاضا یک ڈٹیمل کنیب ڈٹیئانوی روا ناتسکاپ تموکح نژیوڈ سنانف سیک اک دیدجت یک ینپمک یک پآ۔یئآ یرتہب یئوک یہ ہن روا ڈٹیئانوی نارود سا۔اہر روغ ریز رپ روط لاعف ںیم یٹیمک ہدرک مئاق ےیل ےک دیدجت یک ںورادا یتعنص روزمک ےس بناج یک زرٹویلیو ہدش روظنم ےک کنیب ٹیٹس قباطم ےک دعاوق ےک ناتسکاپ فآ کنیب ٹیٹس روا رپ شہاوخ یک ڈٹیمل کنیب ۔ےہ یئگ یک رایت ٹروپر نشویلیو یر یئن ےس بناج

ےراوشوگ یتایلام

تیلہا ھچک ، رٹیڈآ ، ٹنٹنؤاکا ڈرٹراچ ، ینپمک ڈنیا قاتشم۔ےہ ایگ ایک ٹڈآ اک تانایب یلام ےک ینپمک ہعیرذ ےک زرسیم ۔۔ھتاس ےک

ڈنڈئاویڈ

اک ےنید ہنڈنڈئاویڈ ےن زرٹکیرئاڈ ےک ینپمک یک پآ ےس ہجو یک ناصقن یعومجم ہدایز یئاہتناروا جئاتن یتایلامروزمک ۔ےہ ایک ہلصیف

زرٹیڈآ

ےک ینپمک وک سٹنٹنؤاکا ڈرٹراچ ،ینپمک ڈنیا قاتشم زرسیم ےیل ےک لاس یلام ہدنئآ ےس بناج یک یٹیمک ٹڈآ ۔ےہ یئگ یک شرافس یک ےنرک ررقمزرٹیڈآ

وک دوخ(ےس ہجو یک ےنوہ لہا ےک زرٹیڈآرئاٹیر)ےن سٹنٹنؤاکا ڈرٹراچ ،ینپمک ڈنیا قاتشم زرسیم زرٹیڈآ ہدوجوم ایک شیپ ےیل ےک یررقت ہرابود رپ روط ےک زرٹیڈآ ےک ینپمک ےیل ےک لاس یلام ےلاو ےنوہ متخ وک2026نوج30 ۔ےہ

تیلومش روا تاواسم ،عونت

روا ردق یک دارفا مامت ںاہج ےہ فقو ےیل ےک ےنید غورف وک لوحام نواعم روا ،عماج ،یواسم ،عونتم کیا ینپمک عقاوم یواسم ہجوت یرامہ ۔ےہ ںیہن قیرفت یئوک یک سنج ای تیثیح یجاودزا ،گنر ،بہذم ،تاذ ۔ےہ اتاج ایک مارتحا یترک یساکع یک تاواسم روا عونت یفنص وج ےہ رپ ےنید غورف وک ہگج یک ماک عماج کیا روا ںولوصا ےک رجآ ۔ےہ

(انہک ںیہن وک بصعت) :تاواسم یفنص

عطق ےس فنص ،نیمزالم مامت ہک ےہ اتانب ینیقی وک تاب سا ،ےہ داینب گنس اک یگدرکراک یک ینپمک تاواسم یفنص عقاوم یواسم کیا ردنا ےک تعنص ڈٹیمل یس یو یپ ناتسکاپ ۔ںیرک لصاح عقاوم ںاسکی ےک یقرت روا یبایماک ،رظن ےک راگزور فافش ریغب ےک یتسرپ لسن ای ،بصعت ،زایتما یفنص ےک مسق یھب یسک مہ ۔ےہ مزعرپ ےیل ےک ےنوہ رجآ ےترک مہارف عقاوم ںاسکی ےیل ےک ںوراودیما مامت حرط سا ،ںیہ ےترک لمع رپ یسیلاپ یک ترجا ہنافصنم روا لمع ۔ںیہ

ےک تایرورض یک (2024 فآ 10 رلکرس) ٹنمٹیٹس پیگ ےپ یفنص ہدرک یراج ےس فرط یک یپ یس یا سیا ،ےھت نیمزالم 28 ےک ینپمک نارود ےک لاس ےلاو ےنوہ متخ وک 2025 نوج 30 ہک ےہ یتاج ید عالطا ہی ،قباطم ےیل سا ،یھت یترک ںیہن ماک مزالم نوتاخ یئوک نارود ےک لاس ہکنوچ ،قباطم ےک سا ۔ےھت درم یھبس ےس ںیم نج ۔ےہ اتوہ ںیہن وگال قرف اک ہاوخنت یفنص طسوا روا طسوا

(یٹلبسناپسر لشوس ٹیروپراک)یراد ہمذ یجامس یرابوراک

ےیل ےک یبایماک یتایلام یک سا یرتہب ںیم یگدرکراک یجامس روا یتایلوحام ہک ےہ یتھکر نیقی ارہگرپ تاب سا ینپمک یتایلوحام ،یئاناوت ،میلعت ،ہماع تحص وک مارگورپ ےک یراد ہمذ یجامس یرابوراک ےن ینپمک ۔ےہ یتھکر تیثیح یدیلک و تظافح روا تحص نارود ےک یہد ماجنارس یک روما ہناراو ہشیپ ،ںومیکس یک دوبہب یجامس ،تامادقا ےک ظفحت ۔ےہ اوہ اھکر یراج ےئوہ ےتید ہجوت رپ روما ےسیج تایقالخا یرابوراک

ںوشواک لسلسم ینپا ےیل ےک ےنرک بترم تارثا تبثم رپ ںویدابآ یماقم دوجوم کیدزن ےک سٹنالپ ےنپا ےن ینپمک :ںیہ لمتشم رپ ںولوصا امنہار لیذ ہجردنم وج ںیہ یک بترم زیسیلاپ یسیا یک یقرت یجامس ںیم ےلسلس ےک

۔ےلم ددم ںیم ےنرک ادیپ نزاوت تسدربز ںیم یقرت یشاعم روا یجامس ےس سج ےئاج ایک رایتخا راک ہقیرط اسیا •

۔ںیئاج ےیک تامادقا ےئن ےیل ےک مہارف رت زیت یک تایرورض یداینب یک یدابآ یماقم •

وک ںوٹواکر مامت لئاح ںیم ےتسار ےک ےنرک لماش ںیم ےراھد یجامس وک دارفا روذعم روا ںوبیرغ الثم تاقبط مورحم • ۔انرک ماک رپ ےنرک رود

لبقتسم اک کلم ںیم ھتاہ ےک ںوچب ہکنویک وہ ہن شئاجنگ یئوک یک یماکان ںیم سج ےئاج ید ہجوت حرط سارپ ںوچب • ۔ےہ یتاج ید حیجرت ہدایز ےس بس وک لوحام روا میلعت ںیم ںومارگورپ ےرامہ ہک ےہ ہجو یہی ۔ےہ اتوہ

ےیل ےک یلاحب یک دارفا روذعم رپ روط ینہذ ہک ات ےہ یترک نواعت یصوصخ ھتاس ےک ناتسکاپ سکمپلوا لشیپس ینپمک ۔ےکس اج یک تنواعم ںیم ںومارگورپ ےک نا

۔ںیہ دابآ مالسا تموکحلاراد یقافو روا ہھٹھٹ علض روحم یداینب اک مارگورپCSR ےرامہ

تحص

ہمذ یھب ہوالع ےک سا رپ روط ہناراکاضر مہ ہکلب ںیہ مزعرپ ےیل ےک یرادساپ یک نیناوق فرص ہن مہ ،ینپمک روطب ےیل ےک ںوقالع دوجوم درگدرا ےک سٹنالپ ےنپا مہ ںیم ےلسلس سا روا ںیہ مزعرپ ےیل ےک ےنید ماجنارس ںایراد ۔ںیہ ےترک مہارف تایلوہس یرایعم یک تحص

میلعت

ےک ںویمرگرس یرابوراک ینپا مہ ۔ےہ ہعیرذ یداینب کیا میلعت ےیل ےک یقرت یک ںوگول ےک سا روا ےقالع یھب یسک روا رچکرٹسارفنا یمیلعت مہ ۔ںیہ ےتھکر ہدارا اک ےنرک ادیپ زکرم یتامولعم قلعتم ےک لئاسو یناسنا ںیم ںوقالع ینپمک۔ںیہ مزعرپ ےیل ےک ےنرک متخ وک قیرفت لٹیجیڈ دوجوم نیبام ےک تایلوہس دوجوم ریغ روادوجوم ںیم تایلوہس ںایلیدبت ںیم ںویگدنز یک ںوگول دابآ دوجوم درگدرا ےک سٹنالپ ےرامہ ےس سج ےہ یتیل ہصح ںیم ںویمرگرس یسیا ۔ےہ روحم یداینب اک ںویمرگرس نا میلعت۔ںیئآ

تامادقا ےک تچب یک یئاناوت

ںاہج ہکبج ےہ لماش لامعتسا اک سٹئال یڈ یا لیا روا زرویس یجرنا ںیم رھب ٹنالپ ںیم تامادقا ےک تچب یک یئاناوت ۔ےہ اتاج ایک دنب وک تالآ یفاضا وت وہ نکمم ںیہک

لوحام روا تظافح ،تحص نارود ےک یہد ماجنارس یک ضئارف ہنارو ہشیپ

یک تارطخ ہنکمم تحت ےک راک ہقیرط ہدش ےط کیا ۔ےہ مزعرپ قلعتم ےک لوحام روا تظافح ،تحص ینپمک یا یس چیا ۔ےکس اج ایک مک ےس مک وک تاناصقن ہدیدنسپان ہک ےہ اتاج ایک کرادت حرط سا اک نا ےک رک یہدناشن ۔ےہ ایگ ایانب ینیقی وک دمآردلمع رپ نا ہکبج ےہ ایگ ایک ےلپسڈ رپ تاماقم مہا وک تاناشن

Business Ethics

تایقالخا یرابوراک

مامت یک یرادساپ یک نج ےہ یئگ یک تحارص یک تارایعم مک زا مک مامت نا ںیم تایقالخا ہطباض یرابوراک ےک ینپمک ہصح اک کرو میرف سننروگ ٹیروپراک ہدش روظنم ےک ڈروب قالخا ہطباض ہی ہکبج ےہ یتاج یک دیما ےس نیمزالم ےرامہ وک ںوقیرط یقالخا ریغ ےک مسق یسک ۔ںیئاج ید ماجنارس ھتاس ےک یرادنامیا ںایمرگرس یرابوراک مامت ۔ےہ روا یرادنامیا یصخش ہو ہک ےہ یتاج یھکر عقوت ےس نیمزالم مامت ۔یگ ےئاج ید ںیہن ہگج یئوک ںیم رابوراک نیمزالم مامت ۔ےگ ںیرک ماک ںیم دافم نیرتہب ےک ینپمک ےئوہ ےتھکر مئاق وک رایعم نیرت یٰلعا ےک ںوقیرط یرابوراک ظفحت یتایلوحام ےس بناج یک ینپمک ہو روا ےگ ںیرک ماک ےیل ےک دافم نیرتہب ےک زرڈلوہ رئیش ےک ینپمک تقو ہمہ یقالخا ریغ ای ینوناق ریغ یئوک یھب یھبک مزالم یھب یئوک ۔ےگ ںیرک دمآردلمع رپ ںوقیرط ہدرک تحارص ےیل ےک ۔اگ ےرک یئازفا ہلصوح یک ےنرک اسیا ای اگ ےد تیادہ یک ےنرک اسیا وک روا یسک یہ ہن روا اگ ےرک ںیہن تکرح ۔ےئیہاچ یناج یک یرادساپ تقو ہمہ یک نیناوق یکلم

۔ےہ اھکر رک علطم وک نیمزالم مامت قلعتم ےک قالخا ہطباض سا ےن ینپمک

ہنارو ہشیپ یلام

ہرطخ یلام

۔ےہ ایگ ایک ںیم 32 ٹون ےک تانایب یلام بسانتم ریغ ےک ینپمک فاشکنا اک ٹنمجنیم کسر یلام

کرو میرف اک گنٹروپر یلام روا ٹیروپراک

کرو میرف گنٹروپر لشنانف روا ٹیروپراک ےک (یپ یس یا سیا) ناتسکاپ نشیمک جنیچسکیا ڈنیا زیٹرویکیس زرٹکیرئاڈ :ںیہ شوخ رپ ےنرک قیدصت یک لیمعت یک لیذ جرد وک ڈوک ےک سننروگ ٹیروپراک روا

یک سا روا ؤاہب دقن ، ںوماک ےک سا ، تیفیک یک روما یک سا ، تانایب یلام ہدرک رایت ہعیرذ ےک ماظتنا ےک ینپمک .a ۔ںیہ ےترک شیپ زاوج اک ؤالدب ںیم یٹیوکیا

۔ںیہ یئگ یھکر رارقرب ںیباتک بسانم یک ٹنؤاکا ےک ینپمک .b

روا لوقعم ہنیمخت اک ہبساحم روا ںیہ یتوہ وگال رپ روط لقتسم ںایسیلاپ گنٹنؤاکا بسانم ےئل ےک یرایت یک تانایب یلام .c ۔ےہ اتوہ ینبم رپ ےلصیف طاتحم

حرط یھب یسک ےس ںیم سا روا ےہ ایگ ایک لمع ںیم یرایت یک تانایب یلام ، IFRS قالطا لباق روطب ںیم ناتسکاپ .d روا ۔ےہ ایگ ایک فاشکنا رپ روط بسانم اک یگناور یک

۔ےہ ںیہن کش یئوک ںیم تیحالص یک ےنھکر یراج ےس تیثیح یک شیوشت یک ینپمک .e :ےہ لیذ ہجردنم (لزلزتم ریغ) اٹیڈ یتایلام مہا اک ںولاس ھچ ےلھچپ

(Rs.000)

تیلباق یک ںولورٹنک یتایلام یلخاد

نئازیڈ لورٹنک ینوردنا ہک ہی روا ںیہ ےترک قیدصت یک لیمعت یک رایعم نیرت یلعا ےک سننروگ ٹیروپراک زرٹکیرئاڈ ۔ےہ یئگ یک ینارگن روا دمآرد لمع ںیم زادنا رثوم رپ نا روا ںیہ قباطم ےک

قرف اک ہاوخنت یفنص

روا ںوحطس ،زرڈیک یربارب یک ہاوخنت یفنص ایآ ہک ےہ یترک ہیزجت ینوردنا ےیل ےک ےنچناج ہی ےس یگدعاقاب ینپمک وک نیتاوخ ہک ےہ یترک ٹنمٹسجڈیا ےیل ےک ےنانب ینیقی وک تاب سا روا ےہ یئگ ید بیترت رپ داینب یک ںودہع یلباقت ںوحطس روا زرڈیک یلباقت ہک ےہ لایخ اک ینپمک ،حرط سا ۔ےئاج ید ہاوخنت ربارب ےک ںودرم ںیم رڈیک یسا اًطسوا ۔ےہ ںیہن قرف صاخ یئوک ںیم مقر یلاو ےناج یک یگیئادا وک ںودرم روا نیتاوخ رپ

تانایب قلعتم ےک ےچناھڈ ےک گنٹروپر یتایلام روا یتراجت

ےئامرس روا ولف شیک ،جئاتن ےک زنشیرپآ ےک سا، تالماعم ےک ینپمک ےس ںوراوشوگ یتایلام ہدرک رایت ےک ینپمک .1 ۔ںیہ حضاو رپ روط فافش ںایلیدبت یلاو ےنوہ ںیم

۔ںیہ ےئگ ےیک رایت تاج ہتاھک ہدعاقاب ےک ٹنؤاکا ےک ینپمک .2

گنٹنؤاکا ہکبج ےہ ایگ ایک رایتخا رپ روط لسلسم وک ںویسیلاپ تسرد یک گنٹنؤاکا ںیم یرایت یک ںوراوشوگ یتایلام .3 ۔ںیہ ےئگ ےئاگل رپ داینب یک ںویزجت یلمعروا بسانم ےنیمخت ےک

اھکر رطاخ ظِوحلم وک تارایعم یماوقالا نیب ےک گنٹنؤاکا جئار ںیم ناتسکاپ ،نارود ےک یرایت یک ںوراوشوگ یتایلام .4 ۔ںیہ یئگ ید ہوجو ہدعاقاب یک یٰنثتسا ےس نا روا ےہ ایگ

۔ےہ ایگ ایک رٹینام روا ذفان ںیم زادنا رثؤم ےسا روا ےہ طوبضم نئازیڈ اک ماظن ےک لورٹنک ینوردنا .5

ےرادا شخب عفن روا لاعف ےک ینپمک ،ےہ ایگ ایاتب ھتاس ےک تحاضو لمکم ںیم 1ربمن ٹون ےک سٹون ٹنؤاکا ہک اسیج .6 ۔ںیہ ںیہن تابہش و کوکش ےک مسق یسک ںیم تیحالص یک ےناج ےھکر یراج رپ روط ےک

ایک ںیہن فارخنا حضاو اک مسق یسک ےس ںوقیرط نیرتہب ےک سننروگ ٹیروپراک ہدرک تحارص ںیم نیناوق ےک گنٹسل .7 ۔ایگ