Revised Shariah Disclosure for the Quarter Ended March 31, 2026

14.

DISCLOSURES RELATING TO SHARIAH COMPLIANCE

(Unaudited)

(Audited)

March 31,

June 30,

2026

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

-

74,002

ii)

Mark-up accrued on Islamic loan

-

878

Disclosures in relation to the unconsolidated condensed interim statement of

financial position - Assets

i)

Shariah-compliant bank

2,003

22,715

(Unaudited)

(Unaudited)

March 31,

March 31,

2026

2025

Disclosures required in relation to the unconsolidated condensed interim statement of profit of loss and other comprehensive income

Rupees '000

i)

Revenue earned from a Shariah compliant business segment

208,646

1,090,760

ii)

Profit earned from Shariah compliant bank balances

20

40

iii)

Exchange gain / (loss) incurred on actual currency

28

(77)

iv)

Profit paid on Islamic mode of financing

(4,965)

(12,154)

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

Shariah compliant income:

Liabilities no longer payable written back

15,193

-

Shariah non-compliant income:

Return on term deposit reciept

1,019

2,213

14.1

Relationship with shariah compliant financial institutions

Name

Habib Bank Limited

Relationship

Bank Balance