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FINANCIAL REPORTS
Statement of Changes in Equity
Group
| For the year ended 31 March | Attributable to owners of the Company | Total Rs. ’000 | Non- controlling interests Rs. ’000 | Total equity Rs. ’000 | ||||
| Stated capital Rs. ’000 | General reserve Rs. ’000 | Reserve on exchange gain/(loss) Rs. ’000 | Fair value reserve Rs. ’000 | Retained earnings Rs. ’000 | ||||
| Balance as at 1 April 2023 | 4,240,394 | 1,258 | 4,935 | 185,610 | 11,356,303 | 15,788,500 | 3,448,610 | 19,237,110 |
| Total comprehensive income | ||||||||
| Profit for the year | – | – | – | – | 4,471,041 | 4,471,041 | 1,548,206 | 6,019,248 |
| Total other comprehensive income for the year |
– | – | (3,335) | 242,006 | – | 238,670 | (6,785) | 231,885 |
| Total comprehensive income for the year |
– | – | (3,335) | 242,006 | 4,471,041 | 4,709,711 | 1,541,421 | 6,251,132 |
| Dividend paid to owners for 2022/23 | – | – | – | – | (565,770) | (565,770) | – | (565,770) |
| Dividend paid to owners for 2023/24 | – | – | – | – | (491,974) | (491,974) | (1,365,219) | (1,857,193) |
| Lina Manufacturing (Pvt) Ltd and Lina Spiro (Pvt) Ltd Share Swap |
– | – | – | – | (96,918) | (96,918) | 189,918 | 93,000 |
| WHT payment on dividend distribution | – | – | – | – | (438,724) | (438,724) | (46,862) | (485,586) |
| Balance as at 31 March 2024 | 4,240,394 | 1,258 | 1,600 | 427,615 | 14,233,958 | 18,904,825 | 3,767,868 | 22,672,693 |
| Balance as 1 April 2024 | 4,240,394 | 1,258 | 1,600 | 427,615 | 14,233,958 | 18,904,825 | 3,767,868 | 22,672,693 |
| Profit for the period | – | – | – | – | 4,239,533 | 4,239,533 | 1,674,593 | 5,914,125 |
| Total other comprehensive income for the period |
– | – | (410) | (200,842) | – | (201,252) | (47,530) | (248,782) |
| Adjustment for Investment property | – | – | – | (136,288) | – | (136,288) | – | (136,288) |
| Share issue to IFC | – | – | – | – | – | – | 3,270,000 | 3,270,000 |
| Share issue cost to IFC | – | – | – | – | (60,658) | (60,658) | – | (60,658) |
| Share isuued by Lina Manufacturing to NCI | – | – | – | – | – | – | 256,827 | 256,827 |
| Equity adjustment on changes in holding in Lina |
– | – | – | – | 16,390 | 16,390 | (16,390) | – |
| Dividend set-off during the year | – | – | – | – | 7,680 | 7,680 | – | 7,680 |
| Dividend paid to owners for 2023/24 | – | – | – | – | (983,947) | (983,947) | (793,711) | (1,777,658) |
| Dividend paid to owners for 2024/25 | – | – | – | – | (737,960) | (737,960) | (1,208,300) | (1,946,260) |
| WHT payment on dividend distribution | – | – | – | – | (749,297) | (749,297) | (155,168) | (904,465) |
| Balance as at 31 March 2025 | 4,240,394 | 1,258 | 1,190 | 90,485 | 15,965,699 | 20,299,026 | 6,748,189 | 27,047,215 |
Company
| For the year ended 31 March | Stated capital Rs. '000 | General reserve Rs. '000 | Fair value reserve Rs. '000 | Retained earnings Rs. '000 | Total Rs. '000 |
| Balance as at 1 April 2023 | 4,240,394 | 1,258 | 183,012 | 4,638,236 | 9,062,900 |
| SPL Amalgamation adjustment | – | – | – | 104,295 | 104,295 |
| Adjusted balance as at 1 April 2023 | 4,240,394 | 1,258 | 183,012 | 4,742,533 | 9,167,197 |
| Profit for the year | – | – | – | 2,004,522 | 2,004,522 |
| Total other comprehensive income for the year |
– | – | 246,320 | – | 246,320 |
| Total comprehensive income for the year | – | – | 246,320 | 2,004,522 | 2,250,842 |
| Dividend Paid to owners for 2022/23 | – | – | – | (565,770) | (565,770) |
| Dividend Paid to owners for 2023/24 | (491,974) | (491,974) | |||
| Balance as at 31 March 2024 | 4,240,394 | 1,258 | 429,332 | 5,689,313 | 10,360,297 |
| Balance as at 1 April 2024 | 4,240,394 | 1,258 | 429,332 | 5,689,313 | 10,360,297 |
| Profit for the year | – | – | – | 2,243,695 | 2,243,695 |
| Total other comprehensive income for the year |
– | – | (144,326) | – | (144,325) |
| Total comprehensive income for the year | – | – | (144,326) | 2,243,695 | 2,099,370 |
| Dividend Paid to owners for 2022/23 | – | – | – | (983,947) | (983,947) |
| Dividend Paid to owners for 2023/24 | – | – | – | (737,960) | (737,960) |
| Balance as at 31 March 2025 | 4,240,394 | 1,258 | 285,006 | 6,211,099 | 10,737,757 |
The Accounting Policies and Notes 1 to 48 form an integral part of these Financial Statements.