Revised Shariah Disclosure for the Half Year ended December 31, 2025

18.

DISCLOSURES RELATING TO SHARIAH COMPLIANCE

(Unaudited)

(Audited)

December 31,

June 30,

2025

2025

Disclosures in relation to the unconsolidated condensed interim statement

of financial position - Liability

Rupees '000

i)

Short-term financing obtained as per Islamic mode

ii)

Mark-up accrued on Islamic loan

Disclosures in relation to the unconsolidated condensed interim statement of

financial position - Assets

i)

Shariah-compliant bank balances

6,832

(Unaudited) (Un

December 31, Dece

2025 20

Rupees '000

Disclosures required in relation to the

unconsolidated condensed interim statement of profit of loss and other comprehensive income

i)

Revenue earned from a Shariah compliant business segment

ii)

Profit earned from Shariah compliant bank balances

iii)

Exchange gain / (loss) incurred on actual currency

iv)

Profit paid on Islamic mode of financing

Break-up of other income excluding profits in bank deposits and TDRs

184,169

769,163

17

21

26

(77)

(4,957)

(11,745)

Shariah compliant income:

Liabilities no longer payable written back

Shariah non-compliant income:

Return on term deposit receipt

18.1

Relationship with shariah compliant financial institutions

Islamic Banks

Name

Relationship

Habib Bank Limited

Bank Balance

Al Baraka Bank Pakistan Limited

Bank Balance

Habib Metropolitan Bank

Bank Balance

Meezan Bank Limited

Bank Balance