Financial results for the nine months ended march 31, 2026

April 28, 2026 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 NINE MONTHS ENDED MARCH 31, 2026

Dear Sir,

We have to inform you that the Board of Directors of the Company in their meeting held on Tuesday, April 28, 2026, at 15:00 at the registered office Karachi, reviewed and approved the un-audited financial result of the Company for the nine months ended March 31, 2026, recommend the following:

1. Cash Dividend

   An Interim Cash Dividend for the nine months ended March 31, 2026 @ Rs.1.25 per share i.e. 12.50%. This is in addition to the interim cash dividend already paid at Rs.18.25 per share i.e. 182.50%.

2. Bonus Shares NIL

3. Right Shares

4. Any other Entitlement / Corporate Action

   NIL

   NIL

5. Any other Price Sensitive Information NIL

The unaudited financial results of the Company for the nine months ended March 31, 2026, are attached.

The share transfer book of the Company will be closed from May 8, 2026, to May 12, 2026 (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 May 7, 2026, 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 March 31, 2026, will be transmitted through PUCARS separately, within the specified time.

Yours Truly

M. Imran

Company Secretary

UNITED DISTRIBUTORS PAKISTAN LIMITED

Statement of Financial Position Q3 FY2026 | Nine Months Ended March 31, 2026

Property, plant and equipment 6

Intangible assets 7

Long-term investments 8

Deferred taxation

Long-term loan and deposits

Stock in trade

Trade and other receivables 9

Loans, advances and prepayments

Short term investments 10

Cash and bank balances

Authorized share capital

50,000,000 (June 30, 2025: 50,000,000) shares of Rs. 10 each Issued, subscribed and paid-up capital

35,271,133 (June 30, 2025: 35,271,133) ordinary shares of Rs. 10 each

General reserves

Un-appropriated profits

Revaluation reserve on investment at fair value through other comprehensive income

Liability under diminishing musharakah financing Lease liability against right of use of asset

Deferred income 11

Taxation - net Unclaimed dividend

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   UNITED DISTRIBUTORS PAKISTAN LIMITED

   Statement of Profit or Loss Q3 FY2026 | Nine Months Ended March 31, 2026

   UNITED DISTRIBUTORS PAKISTAN LIMITED CONDENSED INTERIM STATEMENT OF PROFIT OR LOSS FOR THE PERIOD ENDED MARCH 31, 2026 - UNAUDITED Nine month ended Quarter ended

   March 31, 2026

   March 31, 2025

   March 31, 2026

   March 31, 2025

   Note

   Revenue from contracts with customers 14

   Cost of sales Gross profit

   Marketing and distribution expenses Administrative and general expenses Other operating expenses

   Operating loss

   Other income 15

   Allowance for expected credit loss Finance cost

   Profit before taxation Taxation

   Profit for the period

   Earnings per share - basic and diluted

   ------------------------------------ (Rupees in '000') ---------------------------------------

   615,774 (383,436)	743,369 (463,778)		170,557 (109,137)	224,079 (144,316)
   232,338	279,591		61,420	79,763
   (219,588)	(186,577)		(61,528)	(72,510)
   (83,266)	(95,007)		(15,915)	(44,518)
   (38,745)	(25,147)		(25,900)	(15,865)
   (109,261)	(27,140)		(41,923)	(53,130)
   1,041,544	1,200,170		269,022	863,037
   (16,068)	(1,299)		2,200	-
   (10,391)	(17,871)		(3,006)	(4,632)
   905,824	1,153,860		226,293	805,275
   (26,562)	(337,136)		(2,881)	(287,955)
   879,262	816,724		223,412	517,320
   24.93	23.16		6.33	14.67

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   UNITED DISTRIBUTORS PAKISTAN LIMITED

   Statement of Comprehensive Income Q3 FY2026 | Nine Months Ended March 31, 2026

   UNITED DISTRIBUTORS PAKISTAN LIMITED CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME FOR THE PERIOD ENDED MARCH 31, 2026 - UNAUDITED Nine month ended Quarter ended

   March 31, 2026

   March 31, 2025

   March 31, 2026

   March 31, 2025

   893,521

Profit for the period

Other comprehensive income

Unrealised gain on remeasurement of investment - net of tax Total comprehensive income for the period

517,320

1,207

518,527

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UNITED DISTRIBUTORS PAKISTAN LIMITED

Statement of Changes in Equity Q3 FY2026 | Nine Months Ended March 31, 2026

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   UNITED DISTRIBUTORS PAKISTAN LIMITED

   Statement of Cash Flows Q3 FY2026 | Nine Months Ended March 31, 2026

   UNITED DISTRIBUTORS PAKISTAN LIMITED CONDENSED INTERIM STATEMENT OF CASH FLOWS FOR THE PERIOD ENDED MARCH 31, 2026 - UNAUDITED Note CASH FLOWS FROM OPERATING ACTIVITIES

   Cash generated from operations 16

   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 ACTIVITIES

   Purchase of property, plant and equipment Short term investment

   Long term investment

   Loans, advances and prepayments Dividend received

   Proceeds from disposal of property, plant and equipment Net cash generated from investing activities

   CASH FLOWS FROM FINANCING ACTIVITIES

   Repayment of lease liabilities 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 17

   March 31,

   March 31,

   2026

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