The Board of Directors of the Suraj Cotton Mills Limited has proposed a cash dividend for the year ended 30 June 2021 of PKR 10 per share (2020: PKR 4.00 per share) along with issuance of bonus shares @10% (2020: 10%) at their meeting held on 20 September, 2021. However, these events have been considered as non- adjusting events under IAS 10 'Events after the Reporting Period' and have not been recognized in these financial statements.