Form-3 Date: 2nd March 2026
SYM/PSX/260205
The General Manager
Pakistan Stock Exchange Limited Stock Exchange Building
Stock Exchange Road Karachi
Subject: Financial Results for the 2ndQuarter Ended December 31, 2025
Dear Sir,
This is to inform you that the Board of Directors of Symmetry Group Limited, in their meeting held on February 27, 2026, at 05:00 p.m. at the registered office of the company in Karachi, recommended the following:
CASH DIVIDEND: NIL
BONUS SHARES: NIL
RIGHT SHARES: NIL
ANY OTHER ENTITLEMENT / CORPORATE ACTION: NIL
ANY OTHER PRICE-SENSITIVE INFORMATION: NIL
FINANCIAL RESULTS
The Condensed Interim Financial Statements of the Company for the 2ndquarter ending December 31, 2025, are attached:
Unconsolidated results as "Annexure - A1 to A5"
Consolidated results as "Annexure - B1 to B5"
Including:
Statement of Financial Position
Statement of Profit or Loss
Statement of Comprehensive Income
Statement of Changes in Equity
Statement of Cash Flows
The financial report of the Company for the 2ndquarter ending December 31, 2025, will be transmitted through PUCARS separately within the specified time.
Yours truly,
For and on Behalf of SYMMETRY GROUP LIMITED
Farhaj Khan
Company Secretary
Symmetry Group Limited Annexure - A1
Condensed Interim Unconsolidated Statement of Financial Position
As at December 31, 2025
ASSETS
Non-current assets
(Un-audited) (Audited)
December 31, June 30,
20252025
--------- Rupees ---------
Property and equipment | 102,126,394 | 121,810,715 | |
Right-of-use assets | 106,438,441 | 92,321,144 | |
Intangible assets - capital work in progress | 44,881,166 | 32,185,581 | |
Long term prepayments | 48,214,662 | 58,804,485 | |
Long term investments | 14,623,840 | 14,623,840 | |
Long-term deposits | 8,119,308 | 4,279,308 | |
Current assets | 324,403,811 | 324,025,073 | |
Trade debts | 229,786,886 | 204,553,441 | |
Loan, advances, deposits and prepayments | 1,423,846 | 4,180,107 | |
Short term investments | 73,000,000 | 73,000,000 | |
Due from related parties | 856,473,541 | 673,837,291 | |
Taxation - net | 25,279,304 | 25,628,524 | |
Current maturity - long term prepayments | 21,179,644 | 21,179,644 | |
Cash and bank balances | 25,350 | 26,510 | |
1,207,168,571 | 1,002,405,517 | ||
Total assets | 1,531,572,382 | 1,326,430,590 | |
EQUITY AND LIABILITIES | |||
Share capital and reserves | |||
Authorized capital | |||
300,000,000 (June 30, 2025: 300,000,000) ordinary shares of Re. 1/- each | 300,000,000 | 300,000,000 | |
Issued, subscribed and paid-up capital | 285,245,524 | 285,245,524 | |
Capital reserves Share premium | 273,268,397 | 273,268,397 | |
Revenue reserves Unappropriated profits | 552,960,028 | 418,866,582 | |
Non-current liabilities | 1,111,473,949 | 977,380,503 | |
Lease liabilities | 93,958,930 | 88,251,371 | |
Staff retirement benefits | 672,366 | 418,602 | |
Deferred taxation | 998,761 | 1,447,924 | |
Current liabilities | 95,630,057 | 90,117,897 | |
Trade and other payables | 88,789,058 | 70,948,367 | |
Short term borrowing | 114,494,168 | 114,473,248 | |
Due to related parties | 87,337,794 | 44,216,045 | |
Accrued markup | 4,750,751 | 4,786,031 | |
Current portion of lease liability | 26,186,041 | 23,948,835 | |
Unclaimed dividend | 2,910,564 | 559,664 | |
Contingencies and commitments | 324,468,376 | 258,932,190 | |
Total equity and liabilities | 1,531,572,382 | 1,326,430,590 |
Symmetry Group Limited | Annexure - A2 | ||||||
Condensed Interim Unconsolidated Statement of Profit or Loss | |||||||
For the half year and quarter ended December 31, 2025 (unaudited) | |||||||
Half year ended | Quarter ended | ||||||
December 31, | December 31, | December 31, | December 31, | ||||
2025 | 2024 | 2025 | 2024 | ||||
----------------------- Rupees ----------------------- | |||||||
Revenue - net | 271,425,406 | 274,950,033 | 163,976,439 | 148,951,986 | |||
Cost of services | (106,463,258) | (97,509,577) | (46,293,443) | (36,921,209) | |||
Gross profit | 164,962,148 | 177,440,456 | 117,682,996 | 112,030,777 | |||
Administrative expenses | (48,170,138) | (54,015,018) | (23,673,656) | (19,057,476) | |||
Operating profit | 116,792,010 | 123,425,438 | 94,009,340 | 92,973,301 | |||
Other expense | (2,183,434) | (12,000) | (2,183,434) | (12,000) | |||
Other income - net | 55,123,775 | 7,609,936 | 45,297,312 | 5,105,927 | |||
Finance costs | (14,428,903) | (19,348,978) | (7,330,708) | (9,191,672) | |||
Profit before levies and taxation | 155,303,448 | 111,674,396 | 129,792,510 | 88,875,556 | |||
Levies | (557,561) | (555,403) | (557,561) | (555,403) | |||
Profit before taxation | 154,745,887 | 111,118,993 | 129,234,949 | 88,320,153 | |||
Taxation - net | (6,388,816) | (10,029,565) | (3,585,401) | (7,151,647) | |||
Profit after taxation | 148,357,071 | 101,089,428 | 125,649,548 | 81,168,506 | |||
Earning per share - basic | |||||||
and diluted | 0.52 | 0.35 | 0.44 | 0.28 | |||
Symmetry Group Limited Annexure - A3 Condensed Interim Unconsolidated Statement of Comprehensive Income (Un-audited)
For the half year and quarter ended December 31, 2025
Half year ended Quarter ended
December 31, December 31, December 31, December 31,
2025 2024 20252024
------------------ Rupees ------------------
Profit after taxation 148,357,071 101,089,428 125,649,548 81,168,506
Other comprehensive income - - - -
Total comprehensive income for the perio 148,357,071 101,089,428 125,649,548 81,168,506
Symmetry Group Limited Annexure - A4
Condensed Interim Unconsolidated Statement of Changes in Equity
For the half year ended December 31, 2025 (unaudited)
Issued,
subscribed and paid up capital
Share premium Unappropriated
profits
Total
--------------------- Rupees ---------------------
Balance as at June 30, 2024 285,245,524 273,268,397 292,009,627 850,523,548
Total comprehensive income for the half year ended December 31, 2024
Profit for the period Other comprehensive income | - - - | - - - | 101,089,428 -101,089,428 | 101,089,428 -101,089,428 | |||
Transaction with owners | |||||||
Final dividend @ 10% for the year | |||||||
ended June 30, 2024 | - | - | (28,524,287) | (28,524,287) | |||
Balance as at December 31, 2024 | 285,245,524 | 273,268,397 | 364,574,768 | 923,088,689 | |||
Balance as at June 30, 2025 | 285,245,524 | 273,268,397 | 418,866,582 | 977,380,503 | |||
Total comprehensive income for the | |||||||
half year ended December 31, 2025 | |||||||
Profit for the period | - | - | 148,357,071 | 148,357,071 | |||
Other comprehensive income | - | - | - | - | |||
- | - | 148,357,071 | 148,357,071 | ||||
Transaction with owners | |||||||
Final dividend @ 5% for the year ended June 30, 2025 | - | - | (14,263,625) | (14,263,625) | |||
Balance as at December 31, 2025 | 285,245,524 | 273,268,397 | 552,960,028 | 1,111,473,949 |
Symmetry Group Limited Annexure - A5
Condensed Interim Unconsolidated Statement of Cash Flows (Un-audited)
For the half year ended December 31, 2025
CASH FLOWS FROM OPERATING ACTIVITIES
(Un-audited) (Un-audited) December 31, December 31, 20252024
----- Rupees -----
Profit before levies and taxation | 155,303,448 | 111,674,396 | |
Adjustments for: | |||
- Depreciation on property and equipment | 21,126,543 | 21,599,879 | |
- Depreciation on right-of-use assets | 7,792,273 | 5,933,768 | |
- Amortization on intangible assets | - | 1,501,993 | |
- Unrealised exchange (gain) / loss | 1,327,862 | (249,936) | |
- Amortization on long term prepayment | 10,589,823 | 10,589,822 | |
- Provision for gratuity | 253,764 | - | |
- Interest income on short term investments | (3,496,000) | (7,360,000) | |
- Provision for expected credit loss | 590,440 | - | |
- Gain on disposal of property and equipment | (7,486,539) | - | |
- Finance costs | 14,428,903 | 19,348,978 | |
45,127,069 | 51,364,504 | ||
Operating profit before working capital changes | 200,430,517 | 163,038,900 | |
Working capital changes | |||
Decrease / (increase) in current assets | |||
- Trade debts | (27,151,747) | (57,935,723) | |
- Advances, deposits and prepayments | 2,756,261 | 969,500 | |
- Due from related parties - net | (182,636,250) | (63,481,012) | |
Increase in current liabilities - Trade and other payables | 17,840,691 | 8,333,150 | |
(189,191,045) | (112,114,085) | ||
Cash generated from operations | 11,239,472 | 50,924,815 | |
Income tax paid | (7,046,320) | (6,630,143) | |
Long term deposits | (3,840,000) | - | |
Net cash generated from operating activities | 353,152 | 44,294,672 | |
CASH FLOWS FROM INVESTING ACTIVITIES | |||
Additions to property and equipment | (2,455,683) | (2,109,380) | |
Sale proceeds on disposal of property and equipment | 8,500,000 | - | |
Development expenditure on intangible assets | (12,695,585) | (19,310,308) | |
Advance paid to acquire vehicle on lease | (11,647,570) | - | |
Interest received on short term investments | 3,496,000 | 7,360,000 | |
Net cash used in investing activities | (14,802,838) | (14,059,688) | |
CASH FLOWS FROM FINANCING ACTIVITIES | |||
Repayment of lease liability - Principal portion | (2,317,235) | (398,571) | |
Loan obtained from director | 72,635,824 | 33,223,750 | |
Loan repaid to director | (29,514,075) | (22,989,384) | |
Dividend paid | (11,912,725) | (19,795,390) | |
Finance cost paid | (14,464,183) | (19,044,314) | |
Net cash generated from / (used in) financing activities | 14,427,606 | (29,003,909) | |
Net (decrease) / increase in cash and cash equivalents | (22,080) | 1,231,075 | |
Cash and cash equivalents as at the beginning of the period | (114,446,738) | (63,938,258) | |
Cash and cash equivalents as at the end of the period | (114,468,818) | (62,707,183) |
Symmetry Group Limited
Condensed Interim Consolidated Statement of Financial Position Annexure - B1
As at December 31, 2025
ASSETS
Non-current assets
(Un-audited) (Audited)
December 31, June 30,
20252025
--------- Rupees ---------
Property and equipment | 146,781,314 | 178,014,777 | |
Right-of-use assets | 106,438,441 | 92,321,144 | |
Intangible assets | 1,217,662,531 | 1,204,966,946 | |
Goodwill | 42,777,721 | 42,777,721 | |
Long term prepayments | 88,183,892 | 110,455,018 | |
Long-term deposits | 8,119,308 | 4,279,308 | |
Current assets | 1,609,963,207 | 1,632,814,914 | |
Trade debts | 336,455,252 | 293,606,689 | |
Loan, advances, deposits and prepayments | 1,575,006 | 4,359,669 | |
Short term investments | 73,000,000 | 73,000,000 | |
Taxation - net | 100,743,417 | 89,314,002 | |
Current maturity - long term prepayments | 44,542,250 | 44,542,250 | |
Cash and bank balances | 533,051,193 | 349,896,347 | |
1,089,367,118 | 854,718,957 | ||
Total assets | 2,699,330,325 | 2,487,533,871 | |
EQUITY AND LIABILITIES | |||
Share capital and reserves | |||
Authorized capital | |||
300,000,000 (June 30, 2024: 300,000,000) ordinary shares of Re. 1/- each | 300,000,000 | 300,000,000 | |
Issued, subscribed and paid-up capital | 285,245,524 | 285,245,524 | |
Capital reserves Share premium | 273,268,397 | 273,268,397 | |
Surplus on revaluation of intangible assets - net | 875,110,632 | 875,110,632 | |
Foregin currency translation reserve | (7,444,394) | (1,915,101) | |
1,140,934,635 | 1,146,463,928 | ||
Revenue reserves Unappropriated profits | 625,208,452 | 493,158,730 | |
2,051,388,611 | 1,924,868,182 | ||
Non-controlling interest | 39,011,040 | 36,025,053 | |
2,090,399,651 | 1,960,893,235 | ||
Non-current liabilities | |||
Lease liabilities | 93,958,930 | 88,251,371 | |
Staff retirement benefits | 672,366 | 418,602 | |
Deferred taxation | 91,123,074 | 89,344,559 | |
Current liabilities | 185,754,370 | 178,014,532 | |
Trade and other payables | 187,025,173 | 160,018,269 | |
Short term borrowing | 114,494,168 | 114,473,248 | |
Due to related parties | 87,337,794 | 44,216,045 | |
Accrued markup | 5,222,564 | 5,410,043 | |
Current portion of lease liability | 26,186,041 | 23,948,835 | |
Unclaimed dividend | 2,910,564 | 559,664 | |
Contingencies and commitments | 423,176,304 | 348,626,104 | |
Total equity and liabilities | 2,699,330,325 | 2,487,533,871 |
Symmetry Group Limited | Annexure - B2 | ||||||
Condensed Interim Consolidated Statement of Profit or Loss | |||||||
For the half year and quarter ended December 31, 2025 (unaudited) | |||||||
Half year ended | Quarter ended | ||||||
December 31, | December 31, | December 31, | December 31, | ||||
2025 | 2024 | 2025 | 2024 | ||||
----------------------- Rupees ----------------------- | |||||||
Revenue - net | 442,135,344 | 386,582,121 | 253,752,331 | 207,404,664 | |||
Cost of services | (196,926,071) | (166,317,459) | (120,340,526) | (99,106,644) | |||
Gross profit | 245,209,273 | 220,264,662 | 133,411,805 | 108,298,020 | |||
Administrative expenses | (78,357,828) | (89,959,352) | (15,572,290) | (36,456,893) | |||
Operating profit | 166,851,445 | 130,305,310 | 117,839,515 | 71,841,127 | |||
Other expense | (2,180,434) | (12,000) | (2,180,434) | (12,000) | |||
Other income - net | 11,333,741 | 7,609,936 | 1,507,278 | 5,105,927 | |||
Finance costs | (14,482,643) | (20,732,115) | (7,358,287) | (10,090,130) | |||
Profit before levies and taxation | 161,522,109 | 117,171,131 | 109,808,072 | 66,844,924 | |||
Levies | (557,561) | (555,403) | (557,561) | (555,403) | |||
Profit before taxation | 160,964,548 | 116,615,728 | 109,250,511 | 66,289,521 | |||
Taxation - net | (11,665,214) | (13,369,783) | (6,907,897) | (4,346,304) | |||
Profit after taxation | 149,299,334 | 103,245,945 | 102,342,614 | 61,943,217 | |||
Profit attributable to: | |||||||
- Equity holders of parent | the | 146,313,347 | 103,233,188 | 100,161,054 | 61,970,887 | ||
- Non-controlling interest | 2,985,987 | 12,757 | 2,181,560 | (27,670) | |||
149,299,334 | 103,245,945 | 102,342,614 | 61,943,217 | ||||
Earning per share - basic | |||||||
and diluted | 0.52 | 0.36 | 0.36 | 0.22 | |||
Symmetry Group Limited Annexure - B3 Condensed Interim Consolidated Statement of Comprehensive Income (Un-audited)
For the half year and quarter ended December 31, 2025
Half year ended Quarter ended | ||||
December 31, | December 31, | December 31, | December 31, | |
2025 | 2024 | 2025 | 2024 | |
------------------ Rupees ------------------ | ||||
Profit after taxation 149,299,334 | 103,245,945 | 102,342,614 | 61,943,217 | |
Other comprehensive income - | - | - | - | |
Items that may be reclassified to profit and loss | ||||
Foreign currency translation loss (5,529,293) | - | |||
Total comprehensive income for the perio 143,770,041 103,245,945 102,342,614 61,943,217
Symmetry Group Limited Annexure - B4
Condensed Interim Consolidated Statement of Changes in Equity
For the half year ended December 31, 2025 (unaudited)
Issued,
Capital reserves Revenue reserve
Foreign
Equity
Non-
subscribed
and paid up capital
Share premium Revaluation
Surplus
currency
translation reserve
Unappropriated
profits
attributable to owners
controlling interest
------------------------------------------------ Rupees ------------------------------------------------
Balance as at June 30, 2024 285,245,524 273,268,397 - - 355,612,387 914,126,308 81,959
Total comprehensive income for the half year ended December 31, 2024
12,757
-
103,233,188
-
103,233,188
-
-
-
-
-
-
-
-
-
Profit for the period
Other comprehensive income
- - - - 103,233,188 103,233,188 12,757
Transaction with owners
Final dividend @ 10% for the year
ended June 30, 2024 - - - - (28,524,287) 28,524,287 -Balance as at December 31, 2024 285,245,524 273,268,397 - - 430,321,288 1,045,883,783 94,716
Balance as at June 30, 2025 | 285,245,524 | 273,268,397 | 875,110,632 | (1,915,101) | 493,158,730 | 1,051,672,651 | 36,025,053 | ||||||
Total comprehensive income for the | |||||||||||||
half year ended December 31, 2025 | |||||||||||||
Profit for the period | - | - | - | - | 146,313,347 | 146,313,347 | 2,985,987 | ||||||
Other comprehensive income | - | - | - | (5,529,293) | - | - | - | ||||||
- | - | - | (5,529,293) | 146,313,347 | 146,313,347 | 2,985,987 | |||||||
Transaction with owners | |||||||||||||
Final dividend @ 5% for the year ended June 30, 2025 | - | - | - | - | (14,263,625) | - | - | ||||||
Balance as at December 31, 2024 | 285,245,524 273,268,397 875,110,632 (7,444,394) | 625,208,452 1,197,985,998 | 39,011,040 | ||||||||||
Symmetry Group Limited Annexure - B5
Condensed Interim Consolidated Statement of Cash Flows (Un-audited)
For the half year ended December 31, 2025
CASH FLOWS FROM OPERATING ACTIVITIES Note
(Un-audited) (Un-audited) December 31, December 31, 20252024
----- Rupees -----
Profit before levies and taxation | 161,522,109 | 117,171,131 | ||
Adjustments for: | ||||
- Depreciation on property and equipment | 3 | 32,675,685 | 32,999,024 | |
- Depreciation on right-of-use assets | 4 | 7,792,273 | 5,933,768 | |
- Unrealised exchange (gain) / loss | 1,324,862 | (249,936) | ||
- Amortization on long term prepayment | 22,271,126 | 22,280,125 | ||
- Provision for gratuity | 253,764 | - | ||
- Interest income on short term investments | 15 | (3,496,000) | (7,360,000) | |
- Provision for expected credit loss | 590,440 | - | ||
- Gain on disposal of property and equipment | 15 | (7,486,539) | - | |
- Finance costs | 16 | 14,482,643 | 20,732,115 | |
68,408,254 | 74,335,096 | |||
Operating profit before working capital changes | 229,930,363 | 191,506,227 | ||
Working capital changes | ||||
Decrease / (increase) in current assets | ||||
- Trade debts | (44,763,865) | (63,727,749) | ||
- Advances, deposits and prepayments | 2,784,663 | (28,960,500) | ||
Increase in current liabilities - Trade and other payables | 27,006,904 | 18,448,871 | ||
(14,972,298) | (74,239,378) | |||
Cash generated from operations | 214,958,065 | 117,266,849 | ||
Income tax paid | (27,402,968) | (14,304,965) | ||
Long term deposits | (3,840,000) | - | ||
Net cash generated from operating activities | 183,715,097 | 102,961,884 | ||
CASH FLOWS FROM INVESTING ACTIVITIES | ||||
Additions to property and equipment | (2,455,683) | - | ||
Sale proceeds on disposal of property and equipment | 8,500,000 | - | ||
Development expenditure on intangible assets | (12,695,585) | (19,310,308) | ||
Additions to right-of-use assets | (11,647,570) | - | ||
Interest received on short term investments | 3,496,000 | 7,360,000 | ||
Net cash used in investing activities | (14,802,838) | (11,950,308) | ||
CASH FLOWS FROM FINANCING ACTIVITIES | ||||
Repayment of lease liability - Principal portion | (2,317,235) | (398,571) | ||
Loan obtained from director | 72,635,824 | 33,223,750 | ||
Loan repaid to director | (29,514,075) | (22,989,384) | ||
Dividend paid | (11,912,725) | (19,795,390) | ||
Finance cost paid | (14,670,122) | (20,579,041) | ||
Net cash used in financing activities | 14,221,667 | (30,538,636) | ||
Net increase / (decrease) in cash and cash equivalents | 183,133,926 | 60,472,940 | ||
Cash and cash equivalents as at the beginning of the period | 235,423,099 | (63,885,758) | ||
Cash and cash equivalents as at the end of the period | 20 | 418,557,025 | (3,412,818) |