January 27, 2026
The General Manager
Pakistan Stock Exchange Limited Stock Exchange Building
Stock Exchange Road Karachi.
Dear Sir,
Subject : Financial Results for the period ended September 30, 2025
We have to inform you that the Board of Directors of our company in their meeting held on January 27, 2026 at 3:00 p.m. at Faisalabad recommended the following:
(i) | Interim Cash Dividend | Nil |
(ii) | Bonus Shares | Nil |
(iii) | Right Shares | Nil |
(I/) | Any Other Entitlement / Corporate Action | Nil |
(v) | Any Other Price Sensitive Information | Nil |
The Financial statements of the company for the period ended September 30, 2025 are attached:
Statement of Profit or Loss
Statement of Financial Position
Statement of Changes in Equity
Statement of Cash Flows
The First Quarter Report of the Company will be transmitted through PUCARS separately, within specified time.
Thanking you
Yours truly
For SI ARA PEROXIDE LIMITED
(MAZHAR ALI KHA
Company Secretary
SITARA PEROXIDE LIMITED
CONDENSED INTERIM STATEMENT OF PROFIT OR LOSS (UN-AUDITED) FOR THE 1st QUARTER ENDED SEPTEMBER 30, 2025
Note
Quarter ended
September 30,
2025 2024
••---------------- Rupees --------------
Re' eiJr›e frum cunti act wilh customers
Cost of sale | 7 | 53,828,fi01 | |
ii uss (loss) | (53,828,501 | ||
43,670 | |||
43,670 | (53,828,501 | ||
1,500,000 | 1,030.000 | ||
59,342,505 | 25,207,*60 | ||
603.244 | 1,386,*54 | ||
61.445.740 | 27,G2d,514 | ||
(61, 402, 079) | (61,453. t115) | ||
(Loss) for the year before 'ncome tax | (61,402, 070) | (61,45 J, 015) | |
'I ovision for taxation | ( 1 1,874, 764) | 10,699, 008) | |
(45,527,315 | (70,754,007) | ||
(0.90) | (1.26 |
The' aniscxcc! notes from 1 to 10 form an integral part of these financial stalements
CHIEF EXE CUTIVE OFFICER DIRECTOR
CHIEF FINANCIAL OFFICER
SITARA PEROXIDE LIMITED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION (UN-AUDITED) AS AT SEPTEMBER 30, 2025
ASSETS
Non-current assets
Property, plant and equipment Long term advances
Long term deposits
Current assets
Stores, spare parts and loose tools Stock in trade
Trade debts
Loans and advances
Taxes refundable due from government Cash and bank balances
Non-current asset held for sale
Note
4
5
(Un-audited) September 30,
2025
2,101,963,342 | 2,146,406,120 |
109,626,266 | 109,626,266 |
52,741,143 | 52,741,143 |
Rupeee
119,701,124 | 119,701,124 |
218,776,704 | 218,776,704 |
13,470,747 | 13,882,923 |
75,564,345 | 75,398,344 |
5,867,674 | 5,661,397 |
2,264,330,751
433,380,594
42,227,475
(Audited)2025
Rupees
2,308,773,529
433,420,492
42,227,475
Total assets
EQUITY AND LIABILITIES
2,739,938,820 2,784,421,496
Share capital and reserves
Share capital Revenue reserve
Accumulated (loss) Capital reserve
Surplus on revaluation of property, plant and equipment
Non-current liabilities Long term financing Deferred liabilities
Current liabilities
Trade and other payables Contract liabilities
Loan from chief executive officer Accrued markup
Current portion of long term financing Levies payable
Provision for taxation
939,528,517
551,000,000 | 551,000,000 |
(865,532,379) | (841,723,550) |
1,254,060,896 | 1,279,779,382 |
245,084,415
669, 039,183 | 64g,207,201 |
114,660,496 | 114,686,028 |
388,718,976 | 387,508,976 |
286,867,627 | 286,264,674 |
95,239,606 | 101,739,606 |
245,084,44 â
1,555,325,888
989,055,832
256,959,179
256,959,179
1,538,406,485
Total equity and liabilities Contingencies and commitments
2,739,938,820 2.784,421,496
6
The annexed notes from 1 to 10 form an integral part of these financial statements
CHIEF FINANCIAL OFFICER
SITARA PEROXIOE LIMITED
Issued, subscrilsed and paid up capital | Accumulated (loee) | Surplus on revaluation of property, plant and equipment |
CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY (UN-AUDITED) FOR THE 1st QUARTER ENDED SEPTEMBER 30, 2025
------•---- ••--Rupces | ---•---••--• •--•--- | |||
Balance as at July 01, 2024 - (Audited) Total comprehensive (loss) for the period | 551,000,000 (720,670,410) | 1,381,245,086 | 1,211,574,676 | |
(Loss) for the period Other comprehensive income | - (222,518,844) | - | (222,518,844) | |
- | (222,518,844) | - | (222,518,844) | |
Impact of change in tax rata | ||||
Transfer to unappropriated profit on account of incremental depreciation-net of tax | 101,465, 704 | (101,465,704) | ||
Balance as at June 30, 2025 - (Audited) | 551,000,000 | (841,723,550) | 1,279,779,382 | 989,055,832 |
Total comprehensive (loss) for the period | ||||
(Loss) for the peñod Other comprehensive income | - - | (49,527,315) (49,527,315) | - - | (49,527,315) (49,527,315) |
Transfer to unappropriated profit on | ||||
account of incremental depreciation-net of tax | 25,718.486 | (25,718,486) | ||
Balance as at September 30, 2025 - (Un-audited) | 551 000 000 | (865 532 379) | 1.254.060 896 | 939 528.517 |
The annexed notes from 1 to 10 form an integral part of these financial statements.
CHIEF EXECUTIVE OFFICER DIRECTOR CHIEF FINANCIAL OFFICER
SITARA PEROXIDE LIMITED
CONDENSED INTERINI STATEIGENT OF CASH FLOWS (UN-AUDITED) FOR THE 1st QUARTER ENDED SEPTEMBER 30, 2025
Quarter ended September 30,
2025
2024
------ -Rupees '-
CASH FLOWS FROM OPERATING ACTIVITIES
(Loss) for the year before levies and income tax
(61,402,079)
(81,453,015)
Adjustments for :
Depreciation of property, plant and equipment
44,442,778
45,739,494
Finance cost
603,244
1,386,754
Operating cash flows before working capital changes
(16,356,057)
(34,326,767)
Changes in working capital
Decrease / (Increase) in current assets
Loans and advances
(Decrease) / Increase in current liabilities Trade and other payables
Contract liability
Cash generated from / (used in) operating amivities
22,033,685
427,235
(753,604)
21,631,982
10,193,551
(25,532)
21,020,871
5,677,628
30,460,818
(3,865,e4
Finance cost paid
(289)
(1,740)
Income tax (paid) / refund received
(181,062)
28,719,666
Net cash generated from operating activities
5,496,277
24,851,977
Quarter ended September 30,
2025 2024
-----------Rupees --•------
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment of long term financing Loan from chief executive officer
Net cash (used in) financing activities
(6,500,000)
1,210,000
(5,290,000)
Net increase in cash and cash equivalents (a+b) | 206,277 | 24,851,977 | |
Cash and cash equivalents at the beginning of the period | 5,661,397 | 11,381,255 | |
Cash and cash equivalents at the end of the period | 5,867,674 | 36,233,232 |
The annexed notes from 1 to 10 form an integral part of these financial statements.
CHIEF EXECUTIVE OFFICER DIRECTOR CHIEF FINANCIAL OFFICER