⚡ Flash Summary

J.K. Spinning Mills Limited reported its unaudited financial results for the quarter ended September 30, 2025. Revenue increased slightly compared to the same period last year, while profit after taxation showed a significant jump. The company declared no cash dividend, bonus shares, or right shares. The financial statements include the statement of financial position, statement of profit or loss, statement of changes in equity, and statement of cash flows.

📌 Key Takeaways

• ⬆️ Revenue increased to PKR 10,377.90 million, up from PKR 10,034.06 million in Q3 2024.
• ✅ Gross profit increased to PKR 1,403.18 million compared to PKR 1,376.88 million in the same quarter last year.
• 📉 Distribution costs decreased from PKR 348.64 million to PKR 295.27 million.
• 📊 Administrative expenses slightly increased to PKR 158.09 million from PKR 153.30 million.
• 👍 Other income decreased significantly from PKR 89.38 million to PKR 35.56 million.
• ✨ Profit from operations decreased to PKR 827.01 million from PKR 851.53 million year-over-year.
• 💸 Finance costs decreased to PKR 377.86 million from PKR 578.39 million.
• 💰 Profit before levy and taxation increased substantially to PKR 484.71 million from PKR 362.52 million.
• ➖ Levy decreased significantly to PKR 61.70 million from PKR 157.34 million.
• 📈 Profit before taxation increased to PKR 423.01 million compared to PKR 205.18 million.
• 🧾 Profit after taxation increased significantly to PKR 307.75 million from PKR 205.18 million.
• ⭐ Earnings per share (basic and diluted) increased to PKR 3.01 from PKR 2.01.
• 🏦 Cash used in operations significantly improved from PKR (1,709.44) million to PKR (572.99) million.

🎯 Investment Thesis

HOLD. The company’s financials show improvement in profitability and working capital management. While revenue growth is moderate, significant increase in net profit makes the company look promising. A more in-depth analysis of sector dynamics is needed. The current ratio is less than one, which should be monitored closely.