Punjab Oil Mills LimitedPSX: POML

Financial Results for the Year Ended

· Issued by Punjab Oil Mills Limited


PUNJAB OIL MILLS LIMITED

An ISO 9001, 14001, 45001, FSC 22000 & Halal Certified Company

The General Manager October 04, 2025

Pakistan Stock Exchange Limited

Stock Exchange Building, Stock Exchange Road, Karachi.

Subject: Financial Results for the year Ended June 30, 2025

Dear Sir,

We have to inform you that the Board of Directors of Punjab Oil Mills Limited ("the Company") in its meeting held on Saturday, October 04, 2025, at 12:00 Noon situated at PC Hotel, Lahore, has approved Financial Results of the Company for the year ended June 30, 2025, and recommended the following: -

  1. CASH DIVIDEND NIL
  2. BONUS SHARES NIL
  3. RIGHT SHARES NIL
  4. ANY OTHER ENTITLEMENT/ CORPORATE ACTION NIL
  5. ANY OTHER PRICE SENSITIVE INFORMATION NIL

The financial results of the Company are enclosed as Annexure-"A"

The Annual General Meeting of the members of the Company will be held at 11:00 AM on Tuesday, October 28, 2025, at registered office of the Company situated at Plot No. 26-28, Industrial Triangle, Kahuta Road, Islamabad the Registered Office of the Company.

The Register of the Members and Share transfer books of the Company will remain closed from October 21, 2025 to October 28, 2025 (Both days inclusive). Transfer received in order at the office of the Share Registrar of the Company namely M/s Corplink (Private) Limited, 1-K, Commercial Model Town, Wings Arcade, Lahore at the close of business hours on October 20, 2025 will be treated in time for attending the AGM.

The Annual Report of the Company for the year ended June 30, 2024, will be transmitted through PUCARS separately, within the specified time and shall also be made available on Company's website.

Thanking you, Yours' faithfully,

For PUNJAB OIL MILLS LIMIED



(Rana Shakeel Shaukat) Company Secretary

Copy to: The Executive Director

Corporate Supervision Department, Company Law Division Securities and Exchange Commission of Pakistan

NIC Building, 63-Jinnah Avenue, Blue Area, Islamabad

Lahore Office: 19-A1, Block E11, Gulberg-III, Islamabad office: Plot Nos. 26-28, Industrial Triangle, Kahuta Road, Lahore 04235761585-86 Islamabad 051-4490016-18







STATEMfiNT OF FINANCIAL I'Ohl'f ION AS AT JUNI' 30, 1025

EQUITY AND MABELITtES

Share Capital and Reserves

Authorized share capital

17,000,000 (2014: 17,000,000) ordinary shares of Rs. 10 each tssued, subscribed and paid - up capi@I Reserves Svrplvs on revaluation of property, plant and equipment Shareholders' Equity

Non Current Liabilities

Lease liabilities agains rlght of use asseD Deferred tax liability

Staff retirement benefits

Note


6 7

8



10

Rupees Rupees

i O Ooo,00b i70,OOO,000_

77,625,380 746,866,089 7S2 672 097 77,625,380 797,361,201 1.747 171 326


2,577,163,5a 2,622,tS7907

50,963,203

11,549,32

49,486,451

73,510,654

1L8,998,252

gg,642461

Current Liabilities

Trdde and other payables

Short tern borrowings Current portion of lease liabiliâes

ACCrued mark up Unclalmed diudend Provision for taxation

189,116,318

1,10t,376,390

527,610,797

73t,86B,293

8t7,396,231

12,138,501

3,769,971

12,1?4,035

18,723,766

10,512,671

10,512,671

172,651,054

157 781,286

11

12



13 180,034,015

Con6ngencies and Commitments Totat Equity and Uabilltles

ASSETS

Non Current Assets

Property, plant and equipment Mtangible asseD Investment in associate Lpng term deposits Long term loan Current Assets Stores, rpare parts and loose tools

SU In trade Trade debD

Advances, depodts, prepayments and other receivables Cash and bank balances

Total Assets

2,0d1,720,942 1,535,814,722


4,808,000826 4,338006,644

2,235,219,598

2,tS7,547,067

10,262,098

18,409,962

211,837,800

136,858, 850

1,l43,24S

3,036,255

15 16 17

18

19

t,459,462,741 2,315,852,1' I

127,404,584

140,963,595

259,3t8,65S

415,049,729

1,558,521,269

1,172,568,821

302,761,823

212,559,609

100,501,754

81,012,746

20 21

22

23

24

2,348,538,085 2,022,154,500

The annexed notes from 1 to Note 46 form an integral part of the

cial statements.

Chief ut) e Officer

Director



4,808,000,826 4,338,006.&M



Chief Flnandal Officer


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PUNJAB OIL MiLLS L.IMl9'ED

S'I"A'FEmsNv or raoriT OR LOSS

FOR TI-IH YEA It ENDED JUNE 30, 2025



Sales - Net Cost of sales



Selling and distribution expenses Administradve expenses

Operating Profit

Finance cost

Other operating expenses Ofher Income

Pcoffit before Levy and Taxation

Levy'

E

(i•oss) / Profi fietore IncomeTax

Net Loss for the Year

Loss per Share - basic and diluted

25 9,242,02S,0S8 8,0S2,•l43,576

26 (8,356,948,334) {7,112,424,564)

885,076,724 940,Ot9,g12



27 28

/73Z,35O,23S) (669,145,5t5) 152,726,989 270,873,467

29 (133,336,540) (168,806,2151

30 (w,m6,z3S) (77,9W,128}

31 61,089,648 42,428,923

28,033,362



32 (93,021,122) (55,782,170)

(W,987,750) 10,769,877

33 (4,037,068) (48,1@,415)

(69,024,828) (37,414,538)



34 48



The annexed notes from 1 to Note 46 form an Integral part of these financial statements.

Director





Chief Financial Officer



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ruNJAB Oh »iLLS LIMITED

STATEMENT OF OJ"H2R COMPREHENSIVE INCOME

FOR THE YLAR ENDED JUNE 30, 2025

Page 3 oF42

Net Loss for the Year





Remeasurement gain on defined benefit plans Related deferred tax

Revauadonsurplus on property, plant and equipment

Related deferred tax



TOtd( other Comprehensive income

TOtai Comprenensive LoSS for the Year



The annexed notes I COM 1 to Note 46 form an integral part of these financial statements.



Note Rupees Rupees



(69,024,82B) (37,414,538)





4,88S,298

(1,441,956)

61,S49,SS1

(41,tM9,370)

(1,416,736)

7

24,030,487 3,468,562

f44,994,341) (33,945,976)





Chlet Flnanclal Officer



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PUNJAB OIL MILLSLlhipfE

STATEMENT OF CHANGES IN EQU FOR THE YEAR ENDED JUNE 30, 2025

Surpjus on

Revaluabon Qt

Totaj

Rupees

Reserves

Shire Premium

Rupees

Total

General Reserve Rupees

@g@pygpriated pygfjt

Rupees

Subscribed and Paid up capita



Balance as aC 3une 30, ZO23

77,625,380

23,137,159

8,600,00

y9d,461,816

826, 198,975

1,763,923,33s

§,667,747,69g

net Ices forthe year

Other comprehensive income for the year

(37,414,538)

3,468 S62

(37,414,538)

3,468 562

(37,41€,53S 3,468,562

Total comprehensive loss for the year

(33,945,976)

(33,945,976)

(33,9 t5,976)

Incremental depreciation - net of deferred tax

16,752,009

6,752,00'3

(t6,752,Ogg)



If% final cash dividend for the year ended June to, 20ZS

Balance as at3une 30, 2024

Bet loss ror the year Other comprehensive income for the year

Total comprehensive loss for the year Incremental depreciation - net oF deferred tax

er ci


Balance as at June 30, 2025

77,625,380

77,625,380

23,137,159

23,137,159 (11,643,807) (11,643,807) - (11,643,807} (69,024,828) (69,024,828) - 3,530,306 3,530,306 20,S@,tg* (69,024,828) z‹, ,487


8,600,Ooo _ 65 624,042 797,361,Z01 i,747,171,326 2,622,157,907 (65,49d,522) (65,t94,522) z ,sa,ig t ,w, it 14,999,410 14,999,410 (t‹,9Pj,4tG,


8,6OO,OOO 715,128,930 746,B66,O89 1,752,6n 37 2,ST?,163,66



dri«nuaIofficer



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PUNJAD OIL MILLS LIMITED

STATEMENT OF CASFl rLOW S

p R THf YEAR ENDED JUNF 30, 2025

Note

€xSH F1OWS FROf'¥ OPERATIf¥G crzVZT7ES

Probe before levy and taxation

xdj«str«eno ror:

2025

Rupees 28,033,362

2024

Rupees

66,552,047

4,026,615

2,275,421

{5,783,282)

563.6'92

19,215,167

63,350,407

8, 147,864 t26, t23,802 42,5L9,B52 t1,460,847)

3, 53,147

7, 147,488

  • Workers' profit parUclpatlon fund

  • workers' welfare fund

  • Gain on disposal of property, plant and equipment

    • CyyjP charged to profit or loss

      - Provision for staff reLlrement benefits

  • Oepreclatlon

    • Amortization of Intangible assets

  • Finance coA

  • Allowance for expected oedi£ JosSes

  • Narkup earned from related party

  • Provision for slow moving stores, spare parts and loose tools

    OperaNng Profit beforo WorHing Capital Changes

    Daoease "(ifiaease) In cument assets

    • Stores, spare parts and loose tools

  • Stock in oade

  • Trade debts

  • Advances, deports, prepayments and othtr receivables

    (Deoease)/increafie In currentli"aoIiIdes

  • Trade and otner payables

casA Generated from Operations

Workers' (profit) parocipatJon fund paid Workers' welfare fund paid

Staff retirement benefits paid Finance cost paid

income tax paid

Net Cash Generated from OperaNng ActJvlLies

CASH FLOW FAOf4 INVESTING ACTIVITIES

Purchase of property, plant and equipment Addition of right of use of asseD

Addisons In intang bles

Pr0ceeds from disposal of property, plant and equipment Capital work In progress

Long term deposits

Long tern loans

Net Cash Used In Investing Activities

casfJFcow reou rzHaricrHc xczzvmzs

Payment against lease liaoilioes DTodendp d

Short term borrowings - net

Not Cash (Used [n) / Generated from Financing Activities NeC IncreaseIn Cash and Cash Equivalents

CashandcatheguivaenbaCthebeginnln ofEheyear &Sft Bnd Cash EgU)ValenD at the End of the year

,







^^ ed notes from 1 to Note 46 form an Integral part or t@ *^a stat ents.

Chief Ex d





30 2,8S0,8M



(559,440)



15,273,635

55,973,770

16 t,731, 150

29 t68,8D6,2t S



56,350, 15t

30 9 637 235

262 3 788 7 0 9

290,165,150 383,763,OOS

9,784,612

20,908,808

t58,083,874

353,212,246

(42g,472,300j

(40t,75t,86d)

(36,566,801)

I7,865,0O7

548, 168,397

( 1,563,593)

(7, t83,884)

(8,496,011)

(3,8S9,893)

(6,0S8,5SS)

(23,695,670)

(27,S42,174)

(126,560,613)

(t64,773,780)

(171,427,713)

f135,56S,62S]

250,997,782 2t329396) 541,162,932 3L2,433,609


10

(332,727,773) (342,437,15t) 208,435,159 t9,996,458

(10,307,411

(263,466)

)

(3,218,884)

I 8,831,160)

6,390,000

754,000

(15,602,560)

‹100.439,689)

(73,94t,4S0)

(30,137,550)

982,322

982,322

1S

16

15

(92.742,565) (140,890,961)



(11,67 S,6fi8)

(84,527,038)

(2,872, 159)

( t1,d52, t56)

I ,4s9, M

8



(96,203,586) 130 534 759 19•489,008 s,640,286

81,012,746 71,372,450



24 t00 754



thief Financial Officer

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