CENTRAL INDUSTRIES PLC CENTRAL INDUSTRIES PLC
(Company Reg.No. PQ 121)
INTERIM CONDENSED FINANCIAL STATEMENTS
FOR THE NINE MONTHS ENDED
31ST DECEMBER 2022
(UNAUDITED)
CENTRAL INDUSTRIES PLC
INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)
STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
FOR THE NINE MONTHS ENDED
Revenue
Cost of Sales
Gross Profit
Other Income
Selling and Distribution Expenses
Administrative Expenses
Operating Profit
Finance Income
Finance Cost
Net Finance Income/ (Cost)
Profit Before Taxation
Income Tax Expenses
Profit for the period
Profit attributable to
Owners of the Company
Non-Controlling Interests
Basic Earnings per Share (Rs.)
Other Comprehensive Income/(Expenses) not to be reclassified to Income Statement Profit for the period
Deferred Tax impact on revaluation reserve due to change of income tax rate Other comprehensive Income/(Expenses) for the period
Total Comprehensive income for the Period
Total Comprehensive Income attributable to
Owners of the Company
Non Controlling Interests
Group | Company | ||||
31/12/22 | 31/12/21 | Change | 31/12/22 | 31/12/21 | Change |
Rs.'000 | Rs.'000 | % | Rs.'000 | Rs.'000 | % |
3,296,508 | 4,934,287 | (33) | 3,296,508 | 4,934,287 | (33) |
(1,970,313) | (3,993,364) | (51) | (1,970,313) | (3,993,364) | (51) |
1,326,195 | 940,923 | 41 | 1,326,195 | 940,923 | 41 |
3,577 | 1,578 | 127 | 3,577 | 1,578 | 127 |
(242,685) | (199,181) | 22 | (242,685) | (199,181) | 22 |
(97,741) | (92,335) | 6 | (97,332) | (92,201) | 6 |
989,346 | 650,985 | 52 | 989,755 | 651,119 | 52 |
76,457 | 64,936 | 18 | 76,457 | 64,963 | 18 |
(458,621) | (40,609) | 1,029 | (458,757) | (40,846) | 1,023 |
(382,164) | 24,327 | (1,671) | (382,300) | 24,117 | (1,685) |
607,182 | 675,312 | (10) | 607,455 | 675,236 | (10) |
(93,558) | (135,129) | (31) | (93,558) | (135,103) | (31) |
513,624 | 540,183 | (5) | 513,897 | 540,133 | (5) |
513,624 | 540,183 | (5) | 513,897 | 540,133 | (5) |
- | - | - | - | - | - |
21.89 | 23.02 | (5) | 21.90 | 23.02 | (5) |
513,624 | 540,183 | (5) | 513,897 | 540,133 | (5) |
(56,680) | - | (100) | (56,680) | - | (100) |
(56,680) | - | (56,680) | - | ||
456,944 | 540,183 | (15) | 457,217 | 540,133 | (15) |
456,944 | 540,183 | (15) | 457,217 | 540,133 | (15) |
- | - | - | - | - | - |
CENTRAL INDUSTRIES PLC
INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)
STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
Group | Company | |||||
FOR THE THREE MONTHS ENDED | 31/12/22 | 31/12/21 | Change | 31/12/22 | 31/12/21 | Change |
Rs.'000 | Rs.'000 | % | Rs.'000 | Rs.'000 | % | |
Revenue | 1,173,992 | 1,859,238 | (37) | 1,173,992 | 1,859,238 | (37) |
Cost of Sales | (777,580) | (1,438,886) | (46) | (777,580) | (1,438,886) | (46) |
Gross Profit | 396,412 | 420,352 | (6) | 396,412 | 420,352 | (6) |
Other Income | 439 | 768 | (43) | 439 | 768 | (43) |
Selling and Distribution Expenses | (64,332) | (85,527) | (25) | (64,332) | (85,527) | (25) |
Administrative Expenses | (33,298) | (33,324) | 0 | (33,006) | (33,260) | (1) |
Operating Profit | 299,221 | 302,269 | (1) | 299,513 | 302,333 | (1) |
Finance Income | 14,145 | 28,886 | (51) | 14,145 | 28,883 | (51) |
Finance Cost | (30,599) | (11,689) | 162 | (30,630) | (11,765) | 160 |
Net Finance Income/ (Cost) | (16,454) | 17,197 | (196) | (16,485) | 17,118 | (196) |
Profit Before Taxation | 282,767 | 319,466 | (11) | 283,028 | 319,451 | (11) |
Income Tax Expenses | (76,401) | (69,088) | 11 | (76,401) | (69,082) | 11 |
Profit for the Period | 206,366 | 250,378 | (18) | 206,627 | 250,369 | (17) |
Profit attributable to | ||||||
Owners of the Company | 206,366 | 250,378 | (18) | 206,627 | 250,369 | (17) |
Non-Controlling Interests | - | - | - | - | - | - |
Basic Earnings per Share (Rs.) | 8.79 | 10.67 | (18) | 8.81 | 10.67 | (17) |
Other Comprehensive Income/(Expenses) not to be reclassified to Income Statement | ||||||
Profit for the period | 206,366 | 250,378 | (18) | 206,627 | 250,369 | (17) |
Deferred Tax impact on revaluation reserve due to change of income tax rate | (56,680) | - | (100) | (56,680) | - | (100) |
Other comprehensive Income/(Expenses) for the period | (56,680) | - | (56,680) | - | ||
Total Comprehensive income for the Period | 149,686 | 250,378 | (40) | 149,947 | 250,369 | (40) |
Total Comprehensive Income attributable to | ||||||
Owners of the Company | 149,686 | 250,378 | (40) | 149,947 | 250,369 | (40) |
Non Controlling Interests | - | - | - | - | - | - |
CENTRAL INDUSTRIES PLC
INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31ST DECEMBER 2022
GROUP
Balance as at 1st April 2021 Comprehensive Income for the Period Profit for the Period
Total Comprehensive Income for the Period Depreciation on Revaluation Surplus Deferred Tax on Revaluation Surplus
Final Dividend 2020/21 - Paid
Unclaimed Dividend forfeited
Balance as at 31st December 2021
Balance as at 1st April 2022
Comprehensive Income for the Period Profit for the Period
Other Comprehensive Income for the Period Deferred Tax on Other Comprehensive Income Total Comprehensive Income for the Period Depreciation on Revaluation Surplus Deferred Tax on Revaluation Surplus
Final Dividend 2021/22 - Paid
Unclaimed Dividend forfeited
Balance as at 31st December 2022
Stated | Revaluation | General | Retained | Total |
Capital | Reserve | Reserve | Earnings | Equity |
Rs.000 | Rs.000 | Rs.000 | Rs.000 | Rs.000 |
160,831 | 401,883 | 100,814 | 1,518,462 | 2,181,990 |
- | - | - | 540,183 | 540,183 |
540,183 | 540,183 | |||
- | (1,969) | - | 1,969 | - |
- | 493 | - | (493) | - |
124,081 | - | - | (165,585) | (41,504) |
- | - | - | 523 | 523 |
284,912 | 400,407 | 100,814 | 1,895,059 | 2,681,192 |
284,912 | 399,914 | 100,814 | 1,864,868 | 2,650,508 |
- | - | - | 513,624 | 513,624 |
- | (56,680) | - | - | (56,680) |
- | (56,680) | - | 513,624 | 456,944 |
- | (1,969) | - | 1,969 | - |
- | 493 | - | (493) | - |
108,873 | - | - | (108,944) | (71) |
- | - | - | 769 | 769 |
393,785 | 341,758 | 100,814 | 2,271,793 | 3,108,150 |
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Central Industries plc published this content on 01 February 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 01 February 2023 11:27:06 UTC.
