Sui Southern Gas : Mandatory Shariah Disclosures for the Six Months Period Ended December 31, 2025

Sui Southern Gas

sscc Company Limited

SSGC/CS/2026 071

30 April 2026

The General Manager

Pakistan Stock Exchange Limited Stock Exchange Building

Stock Exchange Road

Karachi.

SUBJECT: MANDATORY SHARIAH DISCLOSURES FOR THE SIX MONTHS PERIOD ENDED DECEMBER 31, 2025

Dear Sir,

In compliance with the requirements of PSX Regulations i.e., Clause 5.6.9A and Clause 5A.13(g), please find attached the consolidated and unconsolidated Shariah disclosures for the six months period ended December 31, 2025.

You may please inform the TRE certificate holders of the exchange accordingly.

Thanking you.

Fawad'Ahmed Khan Company Secretary

CC:

Executive Director / HOD

Offsite -II Department, & Supervision Division Securities and Exchange Commission of Pakistan NIC Building, 63 Jinnah Avenue, Blue Area, Islamabad

SSGC House, Sir Shah Suleman Road, Gulshan-e-lqbal, P.O. Box 17989, Karachi-75300 PABX Telephone [phone], Fax : [phone], Website : www.ssgc.com.pk

Statement of Financial Position

Mplanation

Note

Unconsohdated

Balance as at
December 31, 2025	June 30, 2025

Unaudited Audited

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

Assets
Investment in subsidiary	Shariah Compliant	6.4	1,102,278	1,102,278
Associate and other investments (excluding Bank)	Shariah Compliant	6.2	403.958	388,638
Cash and bank balances	Shariah Compliant		19,609	23,034
Liabilities
Long Term Financing - Banking companies	Shariah Compliant	10	950,490	2,175,715
Current portion of Long term financing - Banking companies	Shariah Compliant	10	23,437,500	24,416,667
Short term borrowngs	Shariah Compliant	14	56,698,603	46,998,603
Interest or mark-up accrued on any 'conventional' |oan or advance	Non-Shariah	15	422,228	511.258

Statement of Profit or Loss

Explanation

Note

Half-year ended
December 31, 2025	December 31, 2024

Unaud led Unaudited

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

F'levenue from contracts with customers - Gas sales	Shariah Compliant	17	189, t06,024	244.091 531
L_=ss: Tarifi adjustments	Shariah Compliant	18	(7,592,151)	(19,746,570)
La{e payment surcharge	Non-Shariah	21	2,633,351	3,491,890
Liquidated damages recovered	Non-Shariah	21	99,818	66, 155
Main or loss or dividend earned on 'Shariah' compliant investments or share Shariah Compliant 21 7.243 17,164
of profit from Shariah-compliant associates
Return on term deposits and profit and |oss bank accounts	Shariah Compliant	21	1,218	1461
Exchange gain earned from actual currency		2]	923.673
profit paid on 'Islamic' mode of financing	Shar ah Complianl		4,469,413	3 203,441
Total Interest earned on any 'conventional' loan or advance	Non-Shariah	21	22,538	48.986
Otfier Income		21
Receivable against asset contribution	Shariah Compliant			6,791
Interest on loan to related party	Non-Shariah		22,538	48.986
Late payment surcharge	Non Shariah		2,633,351	3,491.890
Interest income from JJ*/L against LPG ! NGL	Non-Shariah		373.857
Liquidated damages recovered	Non-Shariah		99,818	66.155
Return on term deposits and profit and loss bank accounts	Non-Shariah		74,596
Return on term deposits and profit and loss bank accounts	Shariah Compliant		1.218
Dividend income	Non-Shariah		3,796	2.610
Dividend income	Shariah Compliant		7.243	17,164
Meter manufacturing division profit / (loss) - net	Shariah Compliant		{46,257)	927,336
Income from JJVL against LPG / NGL - net	Shariah Compliant		231,165
Meter rentals - net	Shariah Compliant		7B4,372	795,139
RLNG transportation income	Shariah Compliant		9,947,596	5,o72,3a4
Income against deferred credit and contract liability	Shariah Compliant		459,313	440 549
Income from LPG air mix distribution - net	Shariah Compliant		103,530	105.155
Income from sale of tender documents	Shariah Compliant		1,793	4,898
Gain on scrap sa|es - net	Shariah Compliant		25,200	23,4 50
Recoveries from customers	Shariah Compliant		141.651	46.652
Gain on disposal of property, plant and equipment	Shariah Compliant		34,517	28,022
Reversal against slow- moving and obselete stores and spares	Shariah Compliant			18,085
Amortization of governmenI grant	Shariah Compliant			2,925
Rental from SSGC LPG Ltd	Shariah Compliant		876	785
Exchange ga‹n	Shariah Compliant		923,673
LSA margins against RLNG	Shariah Compliant		767,848	785,903
Miscellaneous	Ncn-Shariah		79	1,127
Miscellaneous	Shariah Compliant		24.734	24.185
			16,616,507	12,B35,484

Bank Islami Pakistan Ltd

Dubai Islamic Bank Pakistan Ltd Faysal Bank Ltd

MCB Islamic Bank Ltd

Meezan Bank Ltd

Bank Accounl Bank Account

Bank Accounl / Loan Facility

Bank Account

Bank Account / Loan Facility

Statement of Financial Position

Explanation

Note

Consolidated

Balance as at
December 31, 2025	June 30, 2025

Unaudited Audited

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

Assets
Associate and other investments (exc|uding Bank)	Shariah Compliant	6.1	403,958	388,638
Short term investments	Shariah Compliant		129,223	129,223
Cash and bank balances	Shariah Compliant		1,366,205	40,923
Liabilities
Long Term Financing - Banking companies	Shariah Compliant	10	950,490	2,175,715
Current portion of Long term financing - Banking companies	Shariah Compliant	10	23,437,500	24,416,667
Short term borrowings	Shariah Compliant	14	56,s9s,so3	4s,g9s,603
Interest or mark-up accrued on any 'conventional' loan or advance	Non-Shariah	15	422, 228	511, 258

Statement of Profit or Loss

Explanation

Note

Half-year ended
December 31, 2025	December 31,
	2024

Unaudited Unaudited

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

Revenue from contracts with customers - Gas sales	Shariah Compliant	17	202,577,315	247,563.606
Less: Tariff adjustments	Shariah Compliant	18	(7.592, 151)	(19,746,570)
Late payment surcharge	Non Shariah	21	2,633.351	3,491,890
Liquidated damages recovered	Non-Shariah	21	99,818	66, 155
Gain or loss or dividend earned on 'Shariah' compliant investments or Shariah Compliant 21 Z,243 17,164
share of profit from Shariah-compliant associates
Return on term deposits and profit and loss bank accounts	Shariah Comp+ant	21	8,349	48.570
Exchange gain earned from actual currency		21	923, 673
Profit paid on 'Islamic' mode of financing	Shariah Compliant		4,469,413	3.203,441
Total Interest earned on any 'conventional' loan or advance	Non•Shariah	21	418	1,967
Other Income		21
Receivable against asset contribution	Shar ah Compliant			6.791
Late payment surcharge	Non-Shariah		2,633,351	3 491,890
Interest income from JJVL against LPG / NGL	Non-Shariah		373,857
Liquidate d damages recovered	Non-Shariah		99,818	66.155
Return on term deposits and profit and loss bank accounts	Non-Shariah		88, 609	325,524
Return on term deposits and profit and loss bank accounts	Shariah Compliant		18,349	48,570
Dividend income	Non-Shariah		3,796	2,610
Dividend income	Shariah Compliant		7.243	17.164
Meter manufacturing division profit / (loss) - net	Shar ah Compliant		(46.257)	927,336
Income from JJVL againsI LPG / NGL - net	Shariah Compliant		231,165
Meter rentals - net	Shariah Compliant		784,372	795,139
RLNG transportation income	Shariah Compl{anI		9,947,596	5,672,384
Income against deferred credit and contract liabllily	Shariah Compliant		513, 649	490.614
Income from LPG air mix distribution - net	Shariah Compliant		103,530	105, 155
Income from sale of tender documents	Shariah Compliant		1,793	4,898
Gain on scrap sales- net	Shariah Compliant		25,200	23,450
Recoveries from customers	Shariah Gomplian(		141, 65	46.652
Gain on disposal of property, plant and equipment	Shariah Compliant		34,517	28.022
Reversal against slow moving and obselete stores and spares	Shariah Compliant			1B,085
Amortization of g overnment grant	Shariah Compliant			2,925
Exchange gain	Shariah Compliant		945,847	(1 665)
LSA marg ins against RLNG	Shariah Compliant		767,848	785,903
Ivliscellaneous	Non-Shariah
k1iscellaneous Shariah Compliant 25,828 27,376
16,701,762				12,884,979

Bank Islami Pakistan Ltd

Dubai Islamic Bank Pakistan Ltd Faysa| Bank Ltd

MCB Islamic Bank Lld Meezan Bank Ltd Habib Bank Limited Sindh Bank Limited

Bank Account Bank Account

Bank Account / Loan Facility Bank Account

Bank Account / Loan Facility Bank Account

Bank Account