بی ایف بائیو سائنسز کا کیو 1 میں خالص منافع 15.9٪ اضافے سے 184.9 ملین روپے رہا؛ ای پی ایس 2.09 روپے درج۔ BFBIO Q1 FY27 PAT rises 15.9% YoY to PKR 184.9mn; EPS increases to PKR 2.09. No dividend declared.
خلاصہ رپورٹ
بی ایف بائیو سائنسز لمیٹڈ نے 30 ستمبر 2026 کو ختم ہونے والی پہلی سہ ماہی کے لیے مضبوط مالیاتی نتائج کا اعلان کیا ہے۔ اعلیٰ سیلز اور بہتر گراس مارجن کی بدولت کمپنی کا خالص منافع سالانہ بنیادوں پر 15.9٪ بڑھ کر 184.9 ملین روپے ہو گیا ہے۔ سہ ماہی کے لیے کوئی ڈیویڈنڈ نہیں دیا گیا۔
مالیاتی موازنہ (Q1 FY27 بمقابلہ Q1 FY26)
| پیمانہ | Q1 FY27 (روپے) | Q1 FY26 (روپے) | تغییر (%) |
|---|---|---|---|
| خالص آمدنی | 2,783,886,116 | 2,432,294,309 | +14.5% |
| اشیاء کی لاگت | (1,499,340,983) | (1,393,964,059) | +7.6% |
| گروس منافع | 1,284,545,133 | 1,038,330,250 | +23.7% |
| انتظامی اخراجات | (74,310,457) | (39,852,708) | +86.5% |
| فروخت کے اخراجات | (865,694,768) | (709,174,402) | +22.1% |
| دیگر آمدنی | 9,512,457 | 34,849,422 | -72.7% |
| آپریٹنگ منافع | 324,086,887 | 297,048,715 | +9.1% |
| مالیاتی لاگت | (30,086,676) | (26,387,010) | +14.0% |
| ٹیکس سے قبل منافع | 294,000,211 | 267,887,805 | +9.8% |
| خالص منافع (PAT) | 184,882,110 | 159,521,435 | +15.9% |
- مارجن میں اضافہ: گروس مارجن پچھلے سال کے 42.7٪ سے بہتر ہو کر 46.1٪ پر پہنچ گیا۔
- آپریٹنگ کیش فلو: آپریشنز سے حاصل شدہ خالص کیش ڈرامائی طور پر بڑھ کر 244.6 ملین روپے ہو گیا (پچھلے سال: 46.3 ملین روپے)۔
- سرمایہ کاری: کمپنی نے پراپرٹی، پلانٹ اور آلات پر 315.8 ملین روپے کی کیپٹل ایکسپنڈیچر کی تاکہ پیداواری صلاحیت کو بڑھایا جا سکے۔
Executive Summary
BF Biosciences Limited announced its un-audited financial results for the first quarter ended September 30, 2026. Net sales grew by 14.5% YoY to PKR 2.78 billion, while Profit After Tax (PAT) expanded by 15.9% YoY to PKR 184.9 million. Earnings Per Share (EPS) rose to PKR 2.09 compared to PKR 1.81 in the corresponding period last year. No payout was recommended for the period.
Financial Performance Comparison (Q1 FY27 vs Q1 FY26)
| Metric | Q1 FY27 (PKR) | Q1 FY26 (PKR) | Change (%) |
|---|---|---|---|
| Revenue - net | 2,783,886,116 | 2,432,294,309 | +14.5% |
| Cost of goods sold | (1,499,340,983) | (1,393,964,059) | +7.6% |
| Gross Profit | 1,284,545,133 | 1,038,330,250 | +23.7% |
| Administrative expenses | (74,310,457) | (39,852,708) | +86.5% |
| Selling & distribution expenses | (865,694,768) | (709,174,402) | +22.1% |
| Other expenses | (29,965,478) | (27,103,847) | +10.6% |
| Other income | 9,512,457 | 34,849,422 | -72.7% |
| Operating Profit | 324,086,887 | 297,048,715 | +9.1% |
| Finance cost | (30,086,676) | (26,387,010) | +14.0% |
| Profit before taxation | 294,000,211 | 267,887,805 | +9.8% |
| Taxation | (109,118,101) | (108,366,370) | +0.7% |
| Profit after taxation | 184,882,110 | 159,521,435 | +15.9% |
| EPS (PKR) | 2.09 | 1.81 | +15.5% |
Key Drivers & Financial Analysis
- Gross Margin Expansion: Gross profit margin improved to 46.1% in Q1 FY27 from 42.7% in Q1 FY26 due to cost optimization and favorable pricing dynamics.
- Higher Operating Expenses: Selling and distribution expenses grew 22.1% YoY to PKR 865.7mn, reflecting increased market penetration and marketing activity. Administrative costs jumped 86.5% YoY to PKR 74.3mn.
- Other Income Reduction: Other income declined by 72.7% YoY to PKR 9.5mn from PKR 34.8mn due to lower gains on investments and deposits.
- Strong Operating Cash Flows: Cash generated from operating activities jumped sharply to PKR 244.6mn compared to PKR 46.3mn in the same period last year.
- Capital Spending: Fixed capital expenditure spent during the quarter reached PKR 315.8mn (up from PKR 64.3mn in Q1 FY26), reflecting ongoing expansion and modernizations.
BFBIO delivered solid top-line (+14.5%) and bottom-line (+15.9%) growth during Q1 FY27, backed by significant expansion in gross margin and robust operating cash flows. Continued capex investment indicates active capacity buildout, though investors should keep an eye on rising distribution and administrative overheads.