Atlas Honda : Financial Results for the Year Ended 2025-03-31

A3asHonda

AHIJ'C5/A7J/2025 Apñl 30, 2025

the General Manager

Pokislart Stock Exchange Limited Stock Exchange Building

Stock Exchange Road Karachi.

I- n«xncix azsULTg FOx314E YEAft ERDED MARCH 31, 2025

Dear Sir.

We hereby inform that the Board of Director of oor Company. in its meeting held on Wednesday, April 30, 2025, al J0 a.m. at 2nd floor Federation House. Shohra-e-Firdousi, Clifton, Karachi, has approved the financial statements of the Company for lhe year ended March 3T. 2025. onci has recommended the following:

CASI4 DIVIDEND

A final cash divtdonct for the year ended kouch SI, 2025. at Rs. 42 per shore 1.e. 4 This is in actdilion te interim dfvidencl already paid at Rs. 32 per shore i.e. 320%. The tolal cosh dividend for lhe year ended March 31.2025, is Rs. 74 per shore i.e. 740d.

BONUS SNARES

No bonus shares were recommended for the year ended March 3J, 2025.

RtGKT 5HAR€5

No right shores were recommended for issoe for the yeof ended March 31, 2025.

The audited condensed financial statements of the Company for fhe year ended March 31, 2025, are appended here as Annexures A - D.

The Annual General Meeting of the Company will be held on Tuesday, June 24, 2DZ5. at IO:DO

A.M. al Ihe Avori Hotel. Mall Road, Lahore.

The above entitlement will be paid to the Shareholders whose nomes will appear in the Register of f•embers on June J0.2025.

The Shore Transfer Books of the Company wiil be closed from June 1. 2025. to Jone 24. 2025 (both days inclusive). Transfers received at Ihe registered office -Mcleod Road. Lahore/ Share registrar M/s. Hameed Majeed Associates (Pvt.) Limited. H.M. Hoose, 7 Bank Square. Shohrah-e-Quaid-e-Azam, Lahore of the close of the business on June JO. 2025, will be treated In time for the purpose of above entittemenl to the transferee.

The Annocil Report of the Company will be transmitted through PUCARS atleast 2J days before hoding of Annual General Meeting.

Thanking you.

For Atlas Honda Limited

Moheen Fatima Company Secretary

Atlas Honda Limiteil

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9TATfiMENT OF FIKANCtAL POSITION AS AT MARCH 31, 2025

AS9ETS

ANNEXURE - A

2025 2024

Note - Rupees in '000 -

Non currant acsets Property, plant and equipment	6	12,629,323	12,445,718
Intangible assets		2a%T9	7,826
Long term investment	8	400,519	350,593
Long term laans and advances	9	119,641	106,531
Long term deposits	10	43,687	41,672
Current assets		13,217,529	12,952,340
Stores, spares and loose tools	11	993,123	1,027,714
Stock-in-trade	42	6,369,d39	9,621,6S1
Trade debts	13	2,506,086	1,021,954
L.oans and advances	t4		89,211
Trade deposits and prepayments	t5		229,118
Accrued mark"up / interest		1,063,361	656,355
Other receivables	t6	600,640	16,137
Taxation - net		811
Short term investments	17	30,048,684	13,959,667
Bank balances	18	30,6gS,343	36,369,606
		74,124,100	62,991,413
		87,M'I,629	75,943,753

The annexed notes 1 to 49 form an integral part of these financial statements.

ATLAS HOMDA MMITED

STATEMENT OF FINANGtAt. POGFFION AS AT MARCH 31, 2025

EQUFFY AND LIABIMTIES

Equity Share capital Reserves

20Z5 2024

Note - Rupees In '000 -

19 1,240,679 1.240,879

20 M,€2,¥¥¥ 2?,5Zi6B0

36,362,536 28,767,569

Non current liabilities Lease liabilities

Staff retirement beneñts Deferred taxation

Trade and other payebtes Taxation - net

Unc/eimed dividend Dividend payable

Current portion of tease liabilities

21

345,322	289,306
743,615	663,559
	877,858

23

2,026,3#4 1,830,5J3

46,0S7,061	43,151,951
	1,237,690
203,M1	215,084
	682,949
M,285	57,987

24

46,05Z,767 45,345,661

50,979,0g1 47,176,164

87,341,620 75,943,753

The annexed notes 1 to 49 form an integral part of these financiai statements.

ATLAS HONDA LIMITED STATEMENT OF PROFIT OR LOBS

Axo oTszR cou awzHs/w iucouz

FOR THE YEAR ENDED MARCH 31, 2025

NOtB

ANNEXURE - B

2025 2024

- Rupees in '000 -

Re-stated

Sales	28		203,894,M8		159,292,229
Cost of sales	29		(141,714,342)		(147,065,100)
Sales and marketing expenses			Z2,180,096 (4,406,844)		12,M7,129 (3,651,933)
Administrative expenses	31		(1,306,075)		(1,073,333)
Other income	32		s,19z,zgs		.og1,152
Other operating expenses			(1,245,024)		(735,293)
Shara af net profit of an Associate			54,658		12,475
			24,467,152		15,840,197
Finance costs			(125,465)		(102,099)
Profit before ieviea and Income tax			24,341,667		15,738,098
Minumum tax differential			(19,281)		(54,208)
Final taxes	35		(274,153)		(416,862)
			24,0d8,233		15,267,028
Current lxx - for the year
- for the prior year
Deferred tex - for the year
		(8,796,816)		(5,558,983)
		15,251,615		9,708,045
O¥ter comprehensive Income:
Items that will not be reclassified to profh or loss
Re-measurements of staff retirement benefit obligation
Income tax relating to the re-measurements
Other compreh•nsfVe income for the year - net of tax		36,80g		2,220
Total comprehensive income for the year		15,288,421		9,710,265

Namings ches-basicanddleed 36

The annexed notes 1 to 49 form an integral part of these financial sBtements.

Rupees -

(8,382,988)	(4,837,340)
(387,453)	(478,358)
	(243,285)
(26,177)

60,33B (23,532)	3,571
	(1,351))

122.BI 78.24

ATLAS HONDA LIMITED

STATEMENT OF CABH FLOWS

hOR THE YEAR ENDED MARCH31, 2025

CA8H FLOWS FROM OPERATING ACTfVFFtES

ANNEXURE - C

2025 2024

Note - Rupees in '000 -

Cash generated from operations	37	27,115,087		12,838,899
Income taxes paid		(10,302,376)		(4,599,083)
Contribution made to gratuity funds		(78,542)		(61,911)
Compensated absences paid		(33,006)		(33,960)
Mark-up / interest received		264,786		655,089
Workers' profit participation fund paid		(354,717)		(271,661)
Workers'welfare fund paid Long term ioans and advances - net		(267,691) (13,3't0)		(f35,782) (31,062)
Long term deposits - net		(2,215)		(10)
ket cash generatad from operating actkities		18,258,014		8.361,519
CASH FLOW8 FROM INVESTING ACTIVITIES
Payments for property, plant and equipment		t1,919,954)		{1.852,316)
Proceeds from sale of property, plant and equipment		104,858		86,734
Payments for intangible assets		(28,457)		(4,942)
Payment for investments		(31,897,212)		(14,099,371)
Proceeds from sale of investments		18,081,513		11,000,000
Dividend received		1,609,279		2.365,844
Net cash ueed in investing actMtiee		(14,044,972)		(2,494,051)
CASH FLOW FROM FtfdANClNG ACTMTIES
Lease rentals paid		(130,ZG1)		(108,288)
Dividend paid		(8,388,044)		(4,092,090)
Mgt z;aah u68d in fifzanuing activities		(8,5't6,305)		(4,200,378)
Net (decrease) / Increase in cash and cash equivalents		(6,270,263)		1,667,0B0
Cash and cash equivalents at beginning of the year		36,369,606		34,702,516
Cash end cash equNnlerns at end of the yaar	18	30,099,943		36,369,606

The annexed notes 1 to 49 form an integral part of thece financial statements

ATL.AS HONDA LNITED

szxzsoz z or c nzisss iNEourry

FOR THE YEAR ENDED MARCH 31, 20Z5

ANNEXURE - D

Shara

land

			Rupaes	in '000 -
Balance es at April 1, 2033	1,240.879	39,9M	165	9,492,000	12,006,945	22,779,942
Final dividend for the year
endad March 31.2023 at
tha rate of Rs.13 par share					(1,613,143)	(1,613,143)
lntarim dividend for the half year
ended September 30, 2023 at
the rate of Rs.17 per share Total comprehensive Incoma for					(2,109,495)	(2,109,495)
Oza yaar cndad Mcrch 31, Z034 !+*W+ 9,708,045						9.708,045
Other comprehensive income					2.220	2.220
-				-	9,710,265	9,710,265
185				9,492,000	17,994,572	28,767,569

-

General Unappro- Total

Final dividend for the year ended March 3t, 2024 at the rata of Rs.30 per shara

Interim dividend for the half year ended September 30, 2024 at the rate of Rs.32 per shara

Profit for the year

Other camprehensive income

(3,722,638) (3,722,638)

(3.970,814) (3,970,B14)

				15,251,615	15,251,615
				36,806	36,806

15,288,421 15,288,421

Bafanosas•fBgamhS1,20Z5 ,Z40,679 90,85d 185 9,4&2,000 M,58C,M1 30,362,538

The annexed notes 1 to 40 form an integral part of thase financial statements.