SI1•1DH MODARñ.BA
CONDENSED IN ITEWM STATEMEJ •1T OF FINANCIAL POSITION
AS AT DECEMBER 35 2025
AS9BTSNon-eurrent assets
Un-audited Audited
December 2025 ]une 2025
Fused assers - in ow-ri use Dlrninishing moshamka long term investments Long term advances
local for-cwroat aesea
Current nesete
Current pordon of diminishing musharaka Morabaha finance
Current pc›rñon of long aerrn advances Current portion oI long term loans Advances, prepaymenrs and oder recedes.bles Cash and bank balances
TOTAL ASSETS
CE'RTIFICATE CnPITnL AND RESERVES
Authorised eectificnte copitef
so.ooo,ooo qu»e so, zozs: so,ooo,ooo) cmfioi‹s rm. to e ‹h
Issued, subscribed, and paid-up certificsre capital
Rescues Subordinated funds
Total certificate holders' equip
LJA8ILITIES
Current liabmties
t8,t23,t'77825,816,9é3
50,000,000
7 58T,4T6
8 5/96,4sJ
7Z 973,936
588*540 y$6,744,779
267,547,'763
900,1t8,009
8
10
1,y63,80/392
500,000,000
d£6,ZZ7850
12 000,AD,000
2,006O278d04,689,139
7 46,692,373
726,823
4,240,d49
723,348.fi84
726,974,570
2t2,8t 9,445
5Z2,372
2,299,a t G
27.118.G70
371.724,227
t,341.458,400
2,064,807,384
500,000,000
450.000,000
544,508,632
1,000,000,000
1,991,508,632
Creditors, accrued and other liabilities | 50,887,431 | 69,036,402 | ||
Pa}'ab1e to gratuity fund - related party | 639,642 | 4,036,752 | ||
Ta.xation - ner | 14 | 4,724,M4 | 2,03S,782 | |
Profit distribudon payable | IJ1,764 | |||
Total ewent liabiliaes | ||||
TOTAL II MTIES | S7,S92,951 | 73,298,752 | ||
TOTAL EQUITY Af•4D USB I MTIES | 2,064,807,384 | |||
COWINGENCIES nJ•TD COMMITMENTS The annexed notes 1 to 25 forrr' an integral part of these condensed trite m financial information. |
SINDH MODARABA CONDENSED INTERIM STATEMENT OF PROFIT AND LOSS (UN-AUDITED)
(53,392,370) | (42§84(07 | (27,81t,(i73) | (2t,S14,076) |
13,475,366 | 2,55P,'?62 | 10,851,053 | 342,884 |
FOR THE THREE-MONTH AND SIX-MONTH PERIOD ENDED DECEMBER 31, 2025
Six-month period ended Three-month period ended | |||||
December | December | December | December | ||
2025 | 2024 | 2025 | 2024 | ||
Note ---------------------------------------Rupees--------------------------------------- | |||||
Diminishing rnusharaka | fl8,536,247 | 85,999760 | 63,369,974 | 47,233,948 | |
Jlorabaha | 6,558,276 | 48605 | 803,822 | 486,703 | |
Sukuk | 2,902,555 | 2,902,535 | |||
Bank deposits | 1216,938 | 32,539,4G5 | 5,540,217 | 23,480,704 | |
Term deposits receipts G0,233,G07 14,204,918 | |||||
lS3,013,996 | t83,259,537 | 72,616,â4B | 85,406,275 | ||
drninistraâye and operating expenses | 16 | ||||
Reversal of provision a st ñnanclng | |||||
(39,917,004) | (40,626,445) | (16,960 020) | (20,971,d 92) | ||
113,096,992 | t42,532,892 | 55,656,528 | 64,435,083 | ||
Oher income | 714,442 | 637,365 | 247,055 | 407,200 | |
113,811,434 | 143,270,257 | 55,903,583 | G4,B42,283 | ||
ñ'1anagement company's remuneration | (11,381,143) | (14,327,026) | (5,590,358) | (G,484,229) | |
Provision for services sales tax on the ñlanagement company's remuneration | (1,707,172) | (2,t49,054) | (838,554) | (972,G34) | |
Profit before taxation and levy | 100,723,119 | 12G794177 | 49,474,671 | 57,383,420 | |
Taxation | 14 | tzi,1s3,soi) | (20,663,598) | (10,291,851) | (535,058) |
Profit for the period | 75,569,218 | 106,130,579 | 39,182,820 | 56,850,562 | |
Earnings per certificate - basic and diluted | 1.68 | 2.3G | 0.87 | 1.26 | |
The annexed notes 1 to 23 form an integral part or these condensed inter financial informafion
SINDH MODARABA CONDENSED INTERIM STATEMEW OF COMPREHENSIVE INCOME (UN-AUDITED) FOR THE THREE-MONTH AND SIX MONTH PERIOD ERED DECEMBER 31, 2025
Sir-@oatb period ended Tbree-zaozttb geziod ended
Dece:mber December Decezaber December
Profit for the period
Other comprehensive income
I tems tlJat may be reclassified to profit and loss
60COP Ot
I terris that wilj not be reclassified to profit and loss account subsequently
Total comprehensive income for the period
76,569,3t8406,130,579
39,J82,820
56,850,362
75#69,218
59,}82,820
S6,850,3G2
â he annexed notes to 25 form an integral part of these condensed interim financial information.
SINCTt MODnRnBA
CONDENSED INTERIM STATEMENT OF CASH FLOWS JN•AWITED)
FOR THE Sm-MOW£-£ PERIOD Er En nEcEM ER s 20M
CASH FLOWS FROM OPERATING ACTIVITIES
December 202S December 2024
Note -----=••••------- Rupeea --•••• •--
Profit for the period before taxation and levy Adjustments tor non - cash and other items: Depreciation - Fised assets - in own use
Amortization or intangible assets
Gain on disposal of fixed assets - in own use
Income on bank deposits Income on recn deposit receipts Income on Sukuk investmen t
RevetsH of provision against Diminishing Mushy
Working capital changes
Advances, prepayinents and other receivables Diminishing Llusharaka
ñforabaha
Long term ads'ances
Long seem toans
Creditors, accrued and other liabilities
Income received or term deposit receipts
Income received or bW deposits
I ncomc received on Sukuk investment Income ta.x paid
Net cssh generated Gov/ (need in) operating activities
CnSH FLOWS FROM TESTING ACUITIES
SP e proceed from disposal of txed assets - in own use Long term invescrrienrs-Sukuks
Purchase of fixed assets - in own use
Net cash used in investing activides
4.j
4.2
10O,723,U9
(9O2,S35)
(1Z,g75,366)
70,080,093
(UO,75O,78*)
(ios,e¿s#
212,819,445
79,2S9
(},004,462§
(43,0S0,93:I)
17895,872
A,274
U,810,7*9
126,794,J 77
487,J22
2,778
(59,996)
(37,539,46S)
(60,233,607)
(2,S5fi,9G2)
32,0M,047
(t6,023,254§
(t47,212,534)
(j 50,000,000]
(1,234,963) (t,2G8,4fi (8,382,9'?8)
(324,t22,24
28,133,907
(25,580,207}
(2t G,7GG,025}
G0,000
(265,299)
(205J99)
CnSTt FLOWS FROM PIERCING AGTMTIES
Dividend paid
Net cach need in nnnncing acdvities
Net decrease in cach and cach equivalents
Cash and cash equivalents at the beginning of the pedod
QS 52 13 3 )
(60,598,352) (56,jI S,371§ (272,484,Gfi5) t,t 52,j 42,642
Ccsh aad cesb equivaJeaw at tbe eztd of t6e pcziod
The annexed notes 1 co 25 I:orin an integral part of these condensed inrefirn flnanm information.
2j 247,5g7,763
87g,657 947
SINDH MODARABA
CONDENSED INTERtM STATRMEW OF CHAt•JGES IN EQUITY {UN-AUDITED)
FOR THE SfP-MOTH PERIOD ENDED DRCEMBRR 31, 2025
Capital Receive | Revenue Reaecve | ||||
Ballrice as at July 01, 2024 Pro fit for rhc period | 450,000,000 | 200.G82,424 | 216,627,477 | 417,309,901 I 06,130,579 | 1,000,000.000 | 106,130.579 | |||
Tmnaactioai with Certificate Holders in their cnpaciy aa | |||||||||
owner ncognñed directly in equity Pro fit distribution @ Rs. 1.25 (12.50%) per certificate | (5G,250,000} | (S6,250,000) | (56,250,000) | ||||||
I}alancc as at 1)ccembcr 3I, 2024 | 450,000,t)00 | 200,G82.424 | 467,190,480 | 1,000,000,000 | 1,fiI 7,d90,480 | ||||
BWaoz‹nejuy0@£0fl | 236,705,182 | 304,803,450 | 1,000,000,000 | 1,%1,S08,632 | |||||
Profit for the period | |||||||||
Tra nasction with Ccr ficute H oldcrn in their capneity as | |||||||||
Pre'fir dismbuuon @ Rs. 1.35 (13.50%) per certified te | (60,750,000) | (60,7S0,000) | |||||||
B«Nox*«eD‹xzmber3I202£ | 236,708,182 | 319,622,668 | 1,000,000,000 | 2,006J27,850 |
'£hc annexed notes 1 to 2S form an integral purr of these condensed intenm financial informsuon.