SARDAR CHEMICAL INDUSTRIES LIMITED |
CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION |
AS AT DECEMBER 31,2025 |
(Audited) |
30-Jun-25 |
Rupees |
CAPITAL AND LIABILITIES |
SHARE CAPITAL AND RESERVES |
Authorized: |
10,000,000 Ordinary Shares of Rs. 10/- each. |
Issued, Subscribed and Paid-up: |
6,000,000 Ordinary shares of Rs.10/-each fully paid in cash |
Share premium |
Un-appropriated Profit |
100,000,000 100,000,000
60,000,000 |
30,000,000 |
281,414,006 |
371,414,006 |
60,000,000 |
30,000,000 |
254,748,769 |
344,748,769 |
NON-CURRENT LIABILITIES |
Lease liabilities |
Long term loan |
Deferred tax liabilities |
5 | 1,231,633 |
30,869,770 | |
3,930,089 | |
36,031,492 |
6,483,650 |
33,587,862 |
3,291,539 |
43,363,051 |
CURRENT LIABILITIES |
Current portion of long-term liabilities |
Trade and other payables |
Loan from directors |
Unclaimed Dividend |
6 |
7 |
5,950,255 |
41,095,792 |
29,529,762 |
5,795,453 |
82,371,262 |
5,287,225 |
36,853,468 |
33,184,524 |
3,533,863 |
78,859,080 |
ASSETS |
NON-CURRENT ASSETS |
Property, Plant and Equipment |
Long term deposit |
74,375,864 |
1,426,430 |
75,802,294 |
78,922,760 |
5,707,010 |
84,629,770 |
CURRENT ASSETS |
Advances, deposits, prepayments and other receivables |
Stores, spares and loose tools |
Stock-in-trade |
Trade debts |
Taxation- net |
Cash & bank balances |
10 | 3,963,601 |
2,382,628 | |
11 | 137,805,202 |
235,863,589 | |
15,678,005 | |
18,321,442 | |
414,014,467 |
3,556,398 |
2,044,888 |
132,325,177 |
205,597,643 |
16,791,633 |
22,025,392 |
382,341,130 |
Chief Executive Chief Financial Officer Director
SARDAR CHEMICAL INDUSTRIES LIMITED |
CONDENSED INTERIM STATEMENT OF PROFIT OR LOSS (UN-AUDITED) |
FOR THE HALF YEAR ENDED DECEMBER 31, 2025 |
Half year ended Quarter ended | |
31-Dec-25 | 31-Dec-24 31-Dec-25 31-Dec-24 |
Sales - net |
Cost of sales |
Gross profits |
273,396,961 | 255,990,139 | 129,517,175 | 137,849,898 | |||
(183,456,674) | (183,121,093) | (96,005,835) | (101,383,293) | |||
89,940,287 | 72,869,046 | 33,511,340 | 36,466,605 |
Administrative expenses |
Selling and distribution expenses |
(31,089,014) (32,290,365) (13,688,038) (18,162,026) |
(9,993,421) (9,647,512) (4,833,685) (4,583,578) |
(41,082,435) (41,937,877) (18,521,723) (22,745,604) |
48,857,851 30,931,168 14,989,615 13,721,000 |
619,482 1,524,472 619,482 589,705 |
(3,441,562) (4,610,531) (1,679,227) (2,496,165) |
(2,822,081) (3,086,059) (1,059,746) (1,906,460) |
46,035,771 27,845,109 13,929,870 11,814,540 |
Operating profit for the Period
Other Income |
Financial charges |
Profit before taxation
Taxation (10,370,533) (8,087,571) (1,301,115) (4,829,274)
Profit after taxation 35,665,237 19,757,538 12,628,754 6,985,266
Earnings per share - basic and diluted 5.94 3.29 2.10 1.16
The annexed notes from 1 to 17 form an integral part of these financial statements.
Chief Executive
Chief Financial Officer
Director
SARDAR CHEMICAL INDUSTRIES LIMITED |
CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME (UN-AUDITED) |
FOR THE HALF YEAR ENDED DECEMBER 31, 2025 |
Half year ended Quarter ended | |
31-Dec-25 | 31-Dec-24 31-Dec-25 31-Dec-24 |
Other comprehensive income |
Items that will be reclassified subsequently to profit or loss |
Items that will not be reclassified subsequently to profit or loss |
- |
- |
- |
- |
- |
- |
- |
- |
The annexed notes from 1 to 17 form an integral part of these financial statements.
Chief Executive Chief Financial Officer Director
SARDAR CHEMICAL INDUSTRIES LIMITED |
CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY (UN-AUDITED) |
FOR THE HALF YEAR ENDED DECEMBER 31, 2025 |
Share capital | Share premium | Accumulated profits | Total |
60,000,000 | 30,000,000 | 214,162,165 | 304,162,165 |
Balance as on June 30, 2024 (Audited)
19,757,538 | 19,757,538 |
Profit for the period ended December 31, 2024
(5,224,000) | (5,224,000) |
60,000,000 | 30,000,000 | 228,695,703 | 318,695,703 |
Final dividend For the year ended 30 June 2024 Balance as on December 31, 2024 (Unaudited)
60,000,000 | 30,000,000 | 254,748,769 | 344,748,769 |
Balance as on June 30, 2025 (Audited)
35,665,237 | 35,665,237 |
Profit for the period ended December 31, 2025
(9,000,000) | (9,000,000) |
60,000,000 | 30,000,000 | 281,414,006 | 371,414,006 |
Final dividend For the year ended 30 June 2025 Balance as on December 31, 2025 (Unaudited)
The annexed notes from 1 to 17 form an integral part of these financial statements.
Chief Executive Chief Financial Officer Director
SARDAR CHEMICAL INDUSTRIES LIMITED |
CONDENSED INTERIM STATEMENT OF CASH FLOWS (UN-AUDITED) |
FOR THE HALF YEAR ENDED DECEMBER 31, 2025 |
Half year ended | |
31-Dec-25 | 31-Dec-24 |
Cash flow from operating activities |
Profit before taxation |
Adjustment of non-Cash items. |
Depreciation. |
Financial Charges |
4,546,896 4,928,812 |
3,441,562 4,610,531 |
7,988,458 9,539,343 |
54,024,229 37,384,452 |
Profit before working capital changes |
Effect of working capital changes |
(Increase)/Decrease in store, spare and loose tools |
(Increase)/Decrease in stock in trade |
(Increase)/Decrease in trade debts |
(Increase)/Decrease in advances, deposit and Prepayments |
Increase/(Decrease) in creditors accrued and other Liabilities |
(337,740) |
(5,480,025) |
(30,265,946) |
(407,203) |
4,242,324 |
(32,248,590) |
8,379 |
(6,306,129) |
(3,872,114) |
(2,642,390) |
(7,197) |
(12,819,451) |
46,035,771 27,845,109
Financial charges paid |
Tax paid |
(3,441,562) (4,610,531) |
(8,618,355) (6,754,137) |
(12,059,918) (11,364,668) |
9,715,721 13,200,333 |
Net cash generated from/ (used in) operating activities |
Cash flow from investing activities: |
Property, plant and equipment purchased |
Long term deposits |
Net Cash (used in) investing activities |
Cash flow from financing activities |
(Repayment) of lease obligation |
(Repayment) of long-term loan |
Loan repaid to directors |
Dividend Paid |
Net cash generated from/ (used in) financing activities |
- |
4,280,580 |
4,280,580 |
(157,900) |
(219,050) |
(376,950) |
(5,374,547) |
(1,932,532) |
(3,654,762) |
(6,738,410) |
(17,700,251) |
(1,991,798) |
(966,266) |
- |
(3,730,301) |
(6,688,365) |
Net increase/ (Decrease) in cash and cash Equivalents |
Cash and cash Equivalents at beginning of the Period |
A+B+C | (3,703,950) 6,135,018 |
22,025,392 13,093,163 | |
18,321,442 19,228,181 |
Chief Executive Chief Financial Officer Director