LEUL - FoxLogica

📉 LEUL: SELL Signal (8/10) – Presentation for LEATHERUP LIMITED-Corporate-Briefing-Session

⚡ Flash Summary

Leather Up Limited (LEUL) reported a challenging FY2025 with a significant decline in financial performance. Revenue decreased sharply, leading to net losses compared to profits in the previous year. The company attributes the downturn to weakened export demand in Europe and increased input costs. Management is focused on cost control, market diversification, and securing new export orders to improve performance.

Signal: SELL 📉

Strength: 8/10

Sentiment: NEGATIVE

Time Horizon: MEDIUM_TERM

📌 Key Takeaways

📉 Revenue decreased significantly to Rs 12.09m in FY2025 from Rs 27.53m in FY2024.
❌ The company reported a Profit/(Loss) Before Tax of (Rs 4.32m) in FY2025, compared to a profit of Rs 0.57m in FY2024.
⛔ Profit/(Loss) After Tax was (Rs 4.51m) in FY2025, a substantial drop from Rs 0.32m in FY2024.
📉 EPS declined to (Rs 0.75) in FY2025 from Rs 0.05 in FY2024.
⚠️ Accumulated Loss increased to (Rs 48.98m) in FY2025.
🌍 Weakened export demand in Europe due to prevailing economic conditions drove the sales decline.
💸 Gross margin reduced due to increased cost of goods sold and competitive pricing pressures.
📈 Operating loss significantly increased to Rs 4.99m, compared to Rs 90.8k in the prior year.
💼 Current ratio improved to 3.63x compared to prior year (3.34x).
✔️ Net Working Capital is positive, supporting operations at Rs 14.13m.
🏦 Strong banking relationships with MCB, UBL, and Faysal Bank ensure access to necessary facilities.
🌍 Management is actively exploring new export markets to diversify revenue streams.
🛡️ Cost control measures and supplier negotiations are being implemented to manage input expenses.
📊 Proactive efforts led to securing export orders of Rs 22m in Q1 FY2026, signalling a potential positive shift.

🎯 Investment Thesis

Based on the significant decline in financial performance and increased accumulated loss, a SELL recommendation is warranted. The company faces several risks, and while management is implementing mitigation strategies, the overall outlook remains challenging. A price target would depend on a more detailed valuation analysis, but the current information suggests a negative outlook. I expect this downturn to extend into the medium term.

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Disclaimer: AI-generated analysis. Not financial advice.

Written by: FoxLogica News Analysis

Published on: November 28, 2025

announcements LEUL Signal: HOLD

⏸️ LEUL: HOLD Signal (5/10) – Leather Up Ltd – Corporate Briefing Session

⚡ Flash Summary

LEUL announced: Leather Up Ltd – Corporate Briefing Session. Basic analysis suggests neutral sentiment. Professional review recommended.

Signal: HOLD ⏸️

Strength: 5/10

Sentiment: NEUTRAL

Time Horizon: MEDIUM_TERM

📌 Key Takeaways

LEUL made announcement: Leather Up Ltd – Corporate Briefing Session
Automated analysis: HOLD signal detected
Signal strength: 5/10
This is basic analysis – manual review recommended
Professional CFA analysis unavailable

🎯 Investment Thesis

Basic HOLD indication for LEUL. Manual verification required.

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Disclaimer: AI-generated analysis. Not financial advice.

Written by: FoxLogica News Analysis

Published on: November 25, 2025

announcements LEUL Signal: HOLD

⏸️ LEUL: HOLD Signal (5/10) – CERTIFIED COPY OF RESOLUTION PASSED AT ANNUAL GENERAL MEETING

⚡ Flash Summary

Leather Up Ltd. held its Annual General Meeting on October 28, 2025, where shareholders unanimously passed resolutions. These included approval of the minutes from the Extraordinary General Meeting held on March 8, 2025, and the audited statements of accounts for the year ended June 30, 2025. Additionally, M/S UHY Hassan Naeem & Co Chartered Accountants were appointed as auditors for the year ending June 30, 2026. This indicates routine corporate governance and compliance activities.

Signal: HOLD ⏸️

Strength: 5/10

Sentiment: NEUTRAL

Time Horizon: MEDIUM_TERM

📌 Key Takeaways

🗓️ AGM held on October 28, 2025.
🤝 Shareholders unanimously passed resolutions.
✔️ Minutes of the Extraordinary General Meeting on March 8, 2025, approved.
✅ Audited Statements of Accounts for year ended June 30, 2025, approved.
👨‍💼 M/S UHY Hassan Naeem & Co appointed as auditors for year ended June 30, 2026.
📜 Compliance with Pakistan Stock Exchange regulations (clause 5.6.9(b)).
🏢 Meeting focused on standard corporate governance matters.
💼 No immediate changes in company strategy or operations evident.
🔍 Resolutions indicate routine financial oversight and audit processes.
👍 Positive signal for transparency and adherence to regulatory standards.
📊 No mention of dividend payouts or special resolutions.

🎯 Investment Thesis

Given the limited information, a HOLD recommendation is most appropriate. While compliance and standard governance practices are positive, the absence of financial data makes it impossible to determine the potential investment return or financial risks. Further information is needed to adjust this recommendation.

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Disclaimer: AI-generated analysis. Not financial advice.

Written by: FoxLogica News Analysis

Published on: November 7, 2025

announcements LEUL Signal: HOLD

⏸️ LEUL: HOLD Signal (5/10) – Financial Results for the Quarter Ended 30-09-2025

⚡ Flash Summary

LEUL announced: Financial Results for the Quarter Ended 30-09-2025. Basic analysis suggests neutral sentiment. Professional review recommended.

Signal: HOLD ⏸️

Strength: 5/10

Sentiment: NEUTRAL

Time Horizon: MEDIUM_TERM

📌 Key Takeaways

LEUL made announcement: Financial Results for the Quarter Ended 30-09-2025
Automated analysis: HOLD signal detected
Signal strength: 5/10
This is basic analysis – manual review recommended
Professional CFA analysis unavailable

🎯 Investment Thesis

Basic HOLD indication for LEUL. Manual verification required.

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Disclaimer: AI-generated analysis. Not financial advice.

Written by: FoxLogica News Analysis

Published on: November 7, 2025

announcements LEUL Signal: BUY

📈 LEUL: BUY Signal (8/10) – Transmission of Quarterly Report for the Period Ended 30-09-2025

⚡ Flash Summary

Leather Up Ltd. reports a strong turnaround for the first quarter ended September 30, 2025. The company’s net revenue surged to Rs 25.5 million, a significant increase from Rs 4 million in the same period last year. Net profit after taxation reached Rs 828,168, a stark contrast to the net loss of Rs 127,583 in the prior year. This positive momentum is attributed to enhanced operational efficiencies and strategic market exploration. The management remains committed to maximizing shareholder value amidst global uncertainties.

Signal: BUY 📈

Strength: 8/10

Sentiment: POSITIVE

Time Horizon: MEDIUM_TERM

📌 Key Takeaways

🚀 Revenue increased significantly to Rs 25.5 million from Rs 4 million YoY.
✅ Net profit reached Rs 828,168 compared to a loss of Rs 127,583 YoY.
📈 Basic and diluted profit per share is Rs 0.14 compared to (0.02) YoY.
💰 Cash and bank balances decreased to Rs 1.396 million from Rs 1.921 million from previous quarter.
📊 Stock-in-trade reduced slightly to Rs 10.242 million from Rs 10.342 million from previous quarter.
🧾 Trade and other payables increased drastically to Rs 24.548 million from Rs 3.704 million from previous quarter.
💼 Khalid H. Shah is the Chief Executive Officer, overseeing the company’s operations.
🌍 The company is exploring new markets to support sustainable export growth.
🤝 Worker-management relations are excellent, contributing to improved performance.
👍 Management thanks shareholders for their unwavering trust and support.
🏭 The company’s registered office and factory are located in Karachi.
📅 These financial statements are authorized for issue on October 29, 2025.

🎯 Investment Thesis

BUY, based on the company’s impressive revenue and profit growth, signaling a successful turnaround. However, further investigation into the reasons for cash balance decreasing and significant increase in trade payables is needed. Price target: Rs 0.25, based on potential for sustained profitability and growth, but it is still highly speculative. Time horizon: MEDIUM_TERM, pending further evidence of continued operational improvements and financial stability.

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Disclaimer: AI-generated analysis. Not financial advice.

Written by: FoxLogica News Analysis

Published on: November 7, 2025

announcements LEUL Signal: HOLD

⏸️ LEUL: HOLD Signal (5/10) – Board Meeting

⚡ Flash Summary

LEUL announced: Board Meeting. Basic analysis suggests neutral sentiment. Professional review recommended.

Signal: HOLD ⏸️

Strength: 5/10

Sentiment: NEUTRAL

Time Horizon: MEDIUM_TERM

📌 Key Takeaways

LEUL made announcement: Board Meeting
Automated analysis: HOLD signal detected
Signal strength: 5/10
This is basic analysis – manual review recommended
Professional CFA analysis unavailable

🎯 Investment Thesis

Basic HOLD indication for LEUL. Manual verification required.

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Disclaimer: AI-generated analysis. Not financial advice.

Written by: FoxLogica News Analysis

Published on: October 21, 2025

announcements LEUL Signal: SELL

📉 LEUL: SELL Signal (8/10) – Financial Results for the Year Ended 30-06-2025

⚡ Flash Summary

Leather Up Limited reported a challenging financial year ending June 30, 2025. The company experienced a significant decrease in sales revenue, leading to a substantial net loss. The statement of financial position shows a decrease in total assets and total equity and liabilities. The negative profit per share raises concerns about the company’s profitability.

Signal: SELL 📉

Strength: 8/10

Sentiment: NEGATIVE

Time Horizon: SHORT_TERM

📌 Key Takeaways

📉 Sales revenue decreased by 56.1% from Rs 27,525,256 in 2024 to Rs 12,086,203 in 2025.
💔 Gross profit turned into a gross loss of Rs 1,199,957 in 2025 compared to a profit of Rs 6,276,599 in 2024.
😟 Operating loss significantly increased to Rs 4,987,519 in 2025 from Rs 90,821 in 2024.
⛔ Loss before taxation was Rs 4,508,641 in 2025, compared to a profit of Rs 321,682 in 2024.
❌ Loss after taxation was Rs 4,508,641 in 2025, a sharp decline from a profit of Rs 321,682 in 2024.
📉 Loss per share was Rs 0.75 in 2025, compared to earnings per share of Rs 0.05 in 2024.
📉 Total assets decreased from Rs 28,465,209 in 2024 to Rs 21,930,590 in 2025.
📉 Stock-in-trade decreased significantly from Rs 17,840,117 in 2024 to Rs 10,342,437 in 2025.
⬆️ Actuarial gain on defined benefit increased slightly to Rs 123,662 in 2025 from Rs 144,599 in 2024.
⬇️ Accumulated losses increased from Rs 44,468,647 in 2024 to Rs 48,977,289 in 2025.
⬇️ Total equity and liabilities decreased from Rs 28,465,209 in 2024 to Rs 21,930,590 in 2025.
💸 Net cash used in operating activities was Rs 561,350 in 2025, compared to cash generated of Rs 1,427,613 in 2024.
Loan from directors decreased from Rs 88,600 to Rs 33,600.
Trade and other payables decreased from Rs 6,022,104 to Rs 3,704,737.

🎯 Investment Thesis

Based on the analysis, a SELL recommendation is appropriate for Leather Up Limited. The company’s poor financial performance, negative profitability, and declining assets raise significant concerns about its ability to generate returns for investors. A price target of Rs 2.00 is set, based on the current distressed financial state and potential for further decline. This recommendation has a short-term time horizon of 6 months, reflecting the urgency of addressing the company’s financial issues.

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Disclaimer: AI-generated analysis. Not financial advice.

Written by: FoxLogica News Analysis

Published on: October 7, 2025

announcements LEUL Signal: SELL

📉 LEUL: SELL Signal (9/10) – Transmission of Annual Report for the Year Ended 30-06-2025

⚡ Flash Summary

Leather Up Ltd. reported a significant downturn in its financial performance for the fiscal year ended June 30, 2025. The company experienced a substantial decrease in sales revenue and a shift from profit to loss compared to the previous year. Key performance indicators such as earnings per share (EPS) deteriorated significantly, and operating losses widened. The company attributes this decline to challenges in export markets, particularly in Europe, and the adverse impact of high inflation. Management expresses concerns about going concern status, signaling substantial uncertainty.

Signal: SELL 📉

Strength: 9/10

Sentiment: NEGATIVE

Time Horizon: SHORT_TERM

📌 Key Takeaways

📉 Sales plummeted to Rs 12.09 million in 2025 from Rs 27.53 million in 2024.
🙁 The company incurred a loss before taxation of Rs 4.32 million in 2025 compared to a profit of Rs 0.57 million in 2024.
⚠️ EPS nosedived to a loss of Rs 0.75 per share in 2025 from a profit of Rs 0.05 per share in 2024.
🚫 No dividend was announced due to the losses incurred.
🌍 Management attributes the decline to recession in Europe and high inflation.
✂️ Efforts are being made to cut operating expenses to withstand the lean period.
✅ Export orders worth Rs 22 million have been secured in the first quarter of 2026, a positive signal.
🤝 One executive director has agreed to forgo remuneration to support the company.
🗓️ Share transfer books will be closed from October 21 to October 28, 2025.
✉️ Members can participate in the Annual General Meeting through video link facility.
🎁 No gifts will be distributed during the Annual General Meeting.
🌐 Financial statements are available on the company’s website.

🎯 Investment Thesis

Given the significant deterioration in financial performance, high risks, and going concern uncertainty, a SELL recommendation is warranted. The negative trends in revenue, profitability, and EPS, coupled with the challenging economic environment, make the investment unattractive. A price target cannot be established due to the lack of profitability and high uncertainty.

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Disclaimer: AI-generated analysis. Not financial advice.

Written by: FoxLogica News Analysis

Published on: October 7, 2025

announcements LEUL Signal: HOLD

⏸️ LEUL: HOLD Signal (5/10) – Notice of Annual General Meeting

⚡ Flash Summary

Leather Up Limited will hold its 34th Annual General Meeting on October 28, 2025, to confirm minutes from the previous meeting, adopt audited financial statements for the year ended June 30, 2025, and appoint auditors for the year ending June 30, 2026. Shareholders can access the financial statements through a web link and QR code provided in the notice. The share transfer books will be closed from October 21 to October 28, 2025. The meeting will also address any other business with the Chair’s permission.

Signal: HOLD ⏸️

Strength: 5/10

Sentiment: NEUTRAL

Time Horizon: MEDIUM_TERM

📌 Key Takeaways

🗓️ AGM scheduled for October 28, 2025, at 10:00 AM in Karachi.
✔️ To confirm minutes of the previous AGM held on October 28, 2024.
✅ Adoption of audited financial statements for the year ended June 30, 2025.
👨‍💼 Appointment of auditors for the year ending June 30, 2026; M/s. UHY Hassan Naeem & Co. are eligible for reappointment.
🌐 Financial statements accessible via web link: https://leatherupltd.com/financials-annual/.
🚫 No gifts will be distributed during the AGM, complying with SECP’s notification S.R.O. 452(I)/2025.
🗳️ Shareholders can vote through postal ballot, with details on the company’s website.
🏦 Share transfer books closed from October 21 to October 28, 2025.
🏢 Transfers received by October 20, 2025, will be considered for meeting attendance.
🆔 Shareholders must bring original CNIC or Passport for identification.
🏢 Corporate members’ representatives need Board Resolution/Power of Attorney.
💻 Video link facility available for participation; registration required by October 20, 2025.
📧 Email registration details at accounts@leatherupltd.com.
ℹ️ Physical shareholders must provide CNIC, address, email, contact number, and IBAN to the Share Registrar.
📚 Physical shares to be replaced with book-entry form as per Companies Act, 2017.

🎯 Investment Thesis

Based solely on the AGM notice, a neutral stance (HOLD) is appropriate. The notice contains no information that would significantly alter an investment recommendation. Any investment decision should be based on the actual audited financial statements and a thorough analysis of the company’s performance.

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Disclaimer: AI-generated analysis. Not financial advice.

Written by: FoxLogica News Analysis

Published on: October 7, 2025

LEUL PSX Announcements Signal-HOLD

⏸️ LEUL: HOLD Signal – Board Meeting

⏸️ Trading Signal & Analysis

SignalHOLD

Strength5 / 10

SentimentNEUTRAL

Financial ImpactLOW

What this means: 🏢 Meeting News: Company board is meeting to make important decisions. Stock price may move after the meeting based on what they decide.

🏢 Company & Announcement

SymbolLEUL

CompanyLeather Up Limited

DateSep 29, 2025

Time9:38 AM

Announcement Title:

Board Meeting

🧠 Investment Thesis

hold recommendation with neutral outlook for LEUL

📋 Key Highlights

Corporate announcement

⚠️ Risk Assessment

Market volatility
Sector-specific risks
Economic conditions

📄 Source Document

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🔍 Raw Analysis Data

Click to view JSON data

{
  "sentiment": "NEUTRAL",
  "signal": "HOLD",
  "strength": 5,
  "brief_summary": "Company LEUL: Board Meeting",
  "key_points": [
    "Corporate announcement"
  ],
  "financial_impact": "LOW",
  "price_target": "Neutral movement expected",
  "risk_factors": [
    "Market volatility",
    "Sector-specific risks",
    "Economic conditions"
  ],
  "investment_thesis": "hold recommendation with neutral outlook for LEUL",
  "simple_note": "\ud83c\udfe2 Meeting News: Company board is meeting to make important decisions. Stock price may move after the meeting based on what they decide."
}

Disclaimer: This analysis is AI-generated and for informational purposes only. It is not financial advice. Please conduct your own research before making any investment decisions.

Written by: FoxLogica News Analysis

Published on: September 30, 2025