⚡ Flash Summary

GEMPACRA’s financial results for the year ending June 30, 2025, reveal a mixed performance. While revenue increased, profitability metrics show some decline. The company declared no final cash dividend for the year, and there were no bonus or right shares issued. Key balance sheet items reflect growth in both assets and liabilities, while cash flow from operations shows a notable increase.

📌 Key Takeaways

• 📈 Revenue increased to PKR 466.81 million in 2025 from PKR 439.23 million in 2024 (unconsolidated).
• 📉 Operating profit remained almost flat at PKR 153.44 million in 2025 vs PKR 153.57 million in 2024 (unconsolidated).
• 📉 Profit for the year increased to PKR 127.65 million in 2025 from PKR 115.12 million in 2024 (unconsolidated).
• 💰 No final cash dividend declared for the year ended June 30, 2025.
• ❌ No bonus shares or right shares issued.
• ⬆️ Total assets increased to PKR 401.80 million in 2025 from PKR 340.40 million in 2024 (unconsolidated).
• ⬆️ Cash and bank balances increased to PKR 117.55 million in 2025 from PKR 54.89 million in 2024 (unconsolidated).
• ⬆️ Total equity increased to PKR 204.17 million in 2025 from PKR 174.15 million in 2024 (unconsolidated).
• ⬆️ Basic and diluted earnings per share increased to PKR 1.71 in 2025 from PKR 1.54 in 2024 (unconsolidated).
• ✅ AGM scheduled for October 28, 2025.
• 📊 Total equity increased to PKR 160.63 million in 2025 from PKR 145.45 million in 2024 (consolidated).
• ⬆️ Cash and bank balances increased to PKR 128.34 million in 2025 from PKR 54.89 million in 2024 (consolidated).
• ⬆️ Revenue from contracts with customers increased to PKR 487.42 million in 2025 from PKR 440.92 million in 2024 (consolidated).

🎯 Investment Thesis

HOLD. The company shows growth in revenue and profits, but has declared no dividends. The flat operating profits, despite increased revenues, suggest costs are increasing. Investors should wait until the company has clearer policies on dividends, bonus, and right shares. A more thorough financial model is necessary to determine a more appropriate valuation.