Arsalan Zuberi

MHK ENTERPRISES STATEMENT OF FINANCIAL POSITION As at 30 June, 2025 Notes 2025 Rupees 2024 Rupees 11,441,250 2,205,000 330,000 13,976,250 12,712,500 2,450,000 330,000 15,492,500 ASSETS NON-CURRENT ASSETS Motor Vehicle Machine Others 1 2 3 NON CURRENT ASSETS Investment Investment in MHK Mining (Pvt) Ltd Loan Given Total Non-Current Assets CURRENT ASSETS Account Receivable Security Deposit Advance Tax Bank balance - current account 1,000,000 20,000,000 5,295,000 26,295,000 5 - 1,408,800 796,650 5,198,480 1,311,073 3,110,000 2,699,058 8,715,003 9,545,840 48,986,253 25,038,340 3,736,782 EQUITY AND LIABILITIES SHARE CAPITAL AND RESERVES Share Capital and Accumulated Profit Unappropriated Profit/(Loss) Drawings NON CURRENT LIABILITIES Loan Payable CURRENT LIABILITIES Sales Tax Payable 7,982,802 2,966,009 (7,281,000) 3,667,810 43,764,902 8,903,622 (920,820) 7,982,802 17,055,538 1,553,541 - CONTINGENCIES AND COMMITMENTS 48,986,253 25,038,340 The annexed notes from "&'Notes 1-6 form an integral part of theses financial statements Sole Proprietor MHK ENTERPRISES STATEMENT OF PROFIT OR LOSS For The Year Ended 30 June 2025 Notes 2025 Rupees 2024 Rupees Operating revenue 96,727,117 47,462,741 Cost of Sales 91,408,122 46,958,114 Gross Profit 5,318,995 Administrative and general expenses Other income Profit before taxation 2,352,986 4 1,425,447 2,966,009 Taxation Profit after taxation 504,627 0 (920,820) 2,966,009 (920,820) The annexed notes from "&'Notes 1-6 form an integral part of theses financial statements Sole Proprietor MHK ENTERPRISES STATEMENT OF COMPREHENSIVE INCOME For The Year Ended 30 June 2025 Profit after taxation 2025 2024 Rupees Rupees 2,966,009 - Other comprehensive income for the year Total comprehensive income for the year (920,820) 2,966,009 (920,820) The annexed notes from "&'Notes 1-6 form an integral part of theses financial statements Sole Proprietor MHK ENTERPRISES STATEMENT OF CASH FLOWS For The Year Ended 30 June 2025 Notes 2025 Rupees 2024 Rupees 2,966,009 1,516,250 1,449,759 (920,820) 1,412,500 491,680 1,449,759 1,701,200 1,553,541 1,902,408 (5,198,480) 1,408,428 491,680 (3,110,000) CASH FLOW FROM OPERATING ACTIVITIES Profit before taxation Depreciation Net Operating Cash Flow before working capital changes Increase / (decrease) in current liabilities Tax Payable Cash generated from operations Decrease/(Increase) in Accounts Receivable Increase/(Decrease) in Payables Decrease/(Increase) in Security Deposit Income tax paid Net cash generated from/(used in) operating activities CASH FLOW FROM INVESTING ACTIVITIES Additions to property and equipment Investment Net cash generated from/(used in) investing activities CASH FLOW FROM FINANCING ACTIVITIES Loan Paid Capital Introduced Drawings Net cash generated from/(used in) financing activities Net decrease in cash and cash equivalents (2,699,058) (5,317,378) (2,450,000) 26,295,000 26,295,000 (2,450,000) (30,129,136) - 7,757,538 3,675,000 (30,129,136) 11,432,538 (2,425,708) 3,665,160 Cash and cash equivalents at the beginning of the year 3,736,782 71,622 Cash and cash equivalents at the end of the year 1,311,073 3,736,782 The annexed notes from "&'Notes 1-6 form an integral part of theses financial statements Sole Proprietor MHK ENTERPRISES STATEMENT OF CHANGES IN EQUITY For The Year Ended 30 June 2025 Share capital Accumulated profit/(loss) Total -------------------------------- Rupees -------------------------------Balance as on 1 July 2023 Total comprehensive profit for the year Balance as on 30 June 2024 (2,815,282) 3,675,000 859,718 2,417,561 (920,820) 1,496,741 5,228,622 2,754,180 7,982,802 Additional Capital Introduced Total comprehensive profit for the year - Drawings for the year Balance as on 30 June 2025 859,718 2,966,009 2,966,009 (7,281,000) (7,281,000) (2,818,251) 3,667,810 The annexed notes from "&'Notes 1-6 form an integral part of theses financial statements Sole Proprietor MHK ENTERPRISES Notes to the Financial Statements For The Year Ended 30 June 2025 Notes 1 3 2024 Rupees 1,316,250 10,125,000 11,441,250 1,462,500 11,250,000 12,712,500 2,205,000 2,450,000 180,000 80,000 70,000 180,000 80,000 70,000 Motor Vehicle Toyota Corolla Model 2018 (BLV-239) Toyota Hilux Revo Model 2021 (LB-2213) 2 2025 Rupees Machine Machine for Coal Project Others Animal Household Effect Personal Items 330,000 4 5 6 Non Current Assets Investment in Stock Exchange Investment in MHK Mining (Pvt) Ltd Loan Given Loan Payable Loan payable to Hania Latif Loan Payable to Mehboob Kalyar 330,000 1,000,000 20,000,000 5,295,000 26,295,000 39,194,902 4,570,000 17,055,538 43,764,902 17,055,538 0 0 Other Income Agriculture Income Income from Other Source 7 CASH AND BANK BALANCES Cash and Bank Balance 1,311,073 1,311,073 3,736,782 3,736,782