October 22, 2025 The Director / HOD
General Manager Surveillance Supervision
Pakistan Stock Exchange Limited and Endorsement Département
Stock Exchange Building Security & Exchange Commission
Stock Exchange Road, Karachi of Pakistan, Islamabad
Subject: FINANCIAL RESULTS FOR THE FIRST QUARTER ENDED SEPTEMBER 30,2025
Dear Sir,
We would like to inform you that the Board of Directors of the Company in their meeting held on October 22, 2025, at 03:00 p.m. at Karachi, reviewed and approved the un-audited financial results of the Company for the first quarter ended September 30, 2025, and recommended the following:
Cash Dividend
An interim cash dividend for the first quarter ended September 30,2025, at Rs. 17/- per share i.e. 170%.
Bonus Shares NIL
Right Shares NIL
Any other Entitlement / Corporate Action NIL
Any other Price Sensitive Information NIL
The financial results of the Company for the first quarter ended September 30, 2025, are annexed.
The above entitlement will be paid to the shareholders whose names will appear in the Register of Members on Friday, October 31, 2025.
The share transfer book of the Company will be closed from November 3,2025, to November 4, 2025, (both days inclusive). Transfer received in order at the office of our Share Registrar, M/s. Central Depository Company of Pakistan Limited, CDC House 99 B, Block B, S.M.C.H.S, Main Shahrah-e-Faisal Karachi, latest by the close of business on October 31, 2025, will be treated in time for purpose of above interim cash dividend to the transferees.
The Quarterly Report of the Company for the period ended September 30, 2025, will be transmitted through PUCARS separately, within the specified time.
Yours Truly
Company Secretary
UNITED DISTRIBUTORS PAKISTAN LIMITED
CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION AS AT SEPTEMBER 30, 2025
ASSETS
NON - CURRENT ASSETS
Note
June 30,
September 30,
2025
(Un-audited)
2025
(Audited) (Rupees in '000')
131,430 | 143,349 |
99,566 | 80,736 |
4,989 | 4,989 |
4,784 | 4,884 |
240,769 | 233,958 |
229,129 | 208,948 |
302,277 | 292,569 |
9,054 | 258,819 |
2,553,251 | 1,597,523 |
30,038 | 24,499 |
3,123,749 | 2,382,358 |
- | - |
3,364,518 | 2,616,316 |
500,000 | 500,000 |
352,713 | 352,713 |
28,548 | 28,548 |
672,829 | 1,308,237 |
701,377 | 1,336,785 |
37,207 | 18,377 |
1,091,297 | 1,707,875 |
65,023 | 65,023 |
8,360 | 8,252 |
1,081,492 | 113,616 |
1,154,875 | 186,891 |
322,474 | 286,031 |
20,847 | 27,410 |
4,625 | 6,516 |
704,925 | 377,000 |
37,714 | 18,135 |
27,761 | 6,458 |
1,118,346 | 721,550 |
3,364,518 | 2,616,316 |
Property, plant and equipment 6
Long-term investments 7
Deferred taxation
Long-term loan and deposits
CURRENT ASSETS
Stock in trade
Trade and other receivables 8
Loans, advances and prepayments
Short term investments 9
Cash and bank balances
Asset classified as held for sale 7
TOTAL ASSETS
EQUITY AND LIABILITIES
SHARE CAPITAL AND RESERVES
Authorized share capital
50,000,000 (June 30, 2024: 50,000,000) shares of Rs. 10 each Issued, subscribed and paid-up capital
35,271,133 (June 30, 2024: 35,271,133) ordinary shares of Rs. 10 each
Revenue reserve
General reserves
Un-appropriated profits
Revaluation reserve on investment at fair value through other comprehensive income
NON - CURRENT LIABILITIES
Liability under diminishing musharakah financing Lease liability against right of use of asset
Deferred income 10
CURRENT LIABILITIES
Trade and other payables 11
Current portion of :
Liability under diminishing musharakah financing Lease liability against right of use of asset
Deferred income 10
Taxation - net Unclaimed dividend
TOTAL EQUITY AND LIABILITIES
CONTINGENCIES AND COMMITMENTS 12
The annexed notes 1 to 23 form an integral part of these condensed interim financial statements
UNITED DISTRIBUTORS PAKISTAN LIMITED CONDENSED INTERIM STATEMENT OF PROFIT OR LOSS FOR THE PERIOD ENDED SEPTEMBER 30, 2025 - UNAUDITED Note Quarter endedSeptember 30,
2025
Revenue from contracts with customers Cost of sales | 13 | 226,493 (135,720) | 227,078 (132,364) | |
Gross profit | 90,773 | 94,714 | ||
Marketing and distribution expenses | (77,662) | (67,839) | ||
Administrative and general expenses | (30,466) | (24,268) | ||
Other operating expenses | (8,961) | (450) | ||
Operating (loss) / profit | (26,316) | 2,157 | ||
Other income | 14 | 472,921 | 181,962 | |
Finance cost | (3,918) | (7,332) | ||
Provision for expected credit loss | (1,500) | - | ||
Profit before income tax | 441,187 | 176,787 | ||
Provision for taxation | (18,461) | (27,180) | ||
Profit for the period | 422,726 | 149,607 | ||
Earnings per share - basic and diluted | Rs. 11.98 | Rs. 4.24 | ||
The annexed notes 1 to 23 form an integral part of these condensed interim financial statements
UNITED DISTRIBUTORS PAKISTAN LIMITED CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME FOR THE PERIOD ENDED SEPTEMBER 30, 2025 - UNAUDITED September 30, 2025 September 30, 2024 Quarter ended- (Rupees in '000') | ----------- | |
Profit for the period | 422,726 | 149,607 |
Other comprehensive income | ||
items that will not be reclassified subsequently to statement of profit or loss | ||
Unrealised gain on remeasurement of investment | 18,830 | (719) |
Total comprehensive income for the period | 441,556 | 148,888 |
The annexed notes 1 to 23 form an integral part of these condensed interim financial statements
UNITED DISTRIBUTORS PAKISTAN LIMITED
(1,058,134) | (1,058,134) | |||
- | - |
CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED SEPTEMBER 30, 2025 - UNAUDITED
SHARE CAPITAL | REVENUE RESERVE | CAPITAL RESERVES | Total | |
Issued, subscribed and paid-up capital | General reserve | Unappropriated profit | Revaluation reserve on investments held at fair value through OCI | |
-----------------------------Rupees '000'---------------------------- | ||||
Balance as at July 1, 2024 (Audited) | 352,713 | 28,548 | 611,491 | 57,874 | 1,050,626 |
Profit for the period - | - | 149,607 | - | 149,607 | |
Other comprehensive income - | - | - | (719) | (719) | |
Total comprehensive income for the period ended September30, 2024 | - | - | 149,607 | (719) | 148,888 |
Balance at September 30, 2024 (Un-Audited) | 352,713 | 28,548 | 761,098 | 57,155 | 1,199,514 |
Balance as at July 1, 2025 (Audited) | 352,713 | 28,548 | 1,308,237 | 18,377 | 1,707,875 |
Dividends: | |||||
Interim cash dividend for the year ended June 30, 2025, @ Rs.30.00 per share | |||||
(1,058,134) | (1,058,134) | ||||
Profit for the period ended September 30, 2025 - | - | 422,726 | - | 422,726 | |
Changes in fair value of investment carried at fair value through OCI - | - | - | 18,830 | 18,830 | |
- | - | - | - | - | |
Total comprehensive income for the period ended September 30, 2025 | - | - | 422,726 | 18,830 | 441,556 |
Balance at September 30, 2025 (Un-Audited) | 352,713 | 28,548 | 672,829 | 37,207 | 1,091,297 |
The annexed notes 1 to 23 form an integral part of these condensed interim financial statements | |||||
Cash generated from operations 15
Finance cost paid Income tax paid Deferred income
Long term loans and deposits
Net cash generated / (used in) from operating activities
CASH FLOWS FROM INVESTING ACTIVITIESPurchase of property, plant and equipment Short term investment
Dividend received
Proceeds from disposal of property, plant and equipment Net cash (used in) / generated from investing activities
CASH FLOWS FROM FINANCING ACTIVITIESLease rentals paid Dividend paid
Repayment of Diminishing Musharka financing Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the period
Cash and cash equivalents at the end of the period 16
September 30,September 30,
2025
287,965 | (22,449) |
(3,057) | (6,109) |
1,518 | (746) |
1,688,700 | - |
100 | - |
1,975,226 | (29,304) |
(80) | (3,545) |
(904,073) | (18,939) |
1,807 | 53,241 |
- | 5,250 |
(902,346) | 36,007 |
(2,644) | (2,524) |
(1,058,134) | - |
(6,563) | (8,540) |
(1,067,341) | (11,064) |
5,539 | (4,361) |
24,499 | 15,886 |
30,038 | 11,525 |
The annexed notes 1 to 23 form an integral part of these condensed interim financial statements