Roshan Packages Limited has announced its financial results for the first quarter ended September 30, 2026, reporting mixed financial performance, with its consolidated accounts moving into a loss while its standalone operations remained profitable.

According to the financial statements submitted to the Pakistan Stock Exchange (PSX), the company’s standalone profit after taxation stood at Rs11.61 million for the quarter, compared with Rs36.42 million in the corresponding period last year. This represents a significant decline in profitability.

On a consolidated basis, the company recorded a loss after taxation of Rs1.79 million, compared with a profit of Rs30.29 million in the same quarter of the previous year.

Revenue and Gross Profit Performance

Roshan Packages reported revenue from contracts with customers of approximately Rs3.20 billion during the quarter, compared with Rs3.59 billion in the corresponding period last year.

After accounting for sales tax, net revenue reached approximately Rs2.70 billion, down from Rs3.04 billion in the same period last year.

The company’s cost of revenue amounted to approximately Rs2.46 billion, resulting in a gross profit of Rs239.79 million, compared with Rs197.91 million previously.

The improvement in gross profit indicates better performance at the gross margin level despite the decline in overall sales.

Operating Expenses Affect Profitability

Despite recording higher gross profit, the company faced pressure from operating expenses and other costs.

Administrative expenses, selling and distribution expenses, and other operating expenses contributed to the overall cost burden. These expenses affected the company’s ability to translate improved gross profit into stronger bottom-line earnings.

The standalone financial statements showed operating profit of approximately Rs89.82 million, compared with Rs86.42 million in the corresponding quarter last year.

However, finance costs and other expenses continued to weigh on profitability.

Earnings Per Share Declines

Roshan Packages’ standalone earnings per share (EPS) declined to Rs0.08, compared with Rs0.26 in the same quarter of the previous year.

Meanwhile, the consolidated financial statements reported a loss per share of Rs0.01, compared with earnings per share of Rs0.21 in the corresponding period last year.

The decline highlights the challenges facing the company’s overall financial performance during the quarter.

Financial Position

The company’s balance sheet showed total assets of approximately Rs14.06 billion as of September 30, 2026, compared with approximately Rs14.16 billion at June 30, 2026.

The financial statements also reflected total equity of approximately Rs8.04 billion and total liabilities of approximately Rs5.03 billion.

These figures indicate that the company continues to maintain a substantial asset base, although its quarterly earnings performance remains under pressure.

Outlook

Roshan Packages’ first-quarter results reflect a mixed operating environment. While the company managed to improve its gross profit and standalone operating profit, lower revenue, higher operating costs and finance expenses affected its overall profitability.

Investors will likely monitor the company’s upcoming financial results to assess whether it can sustain improvements in gross margins, manage expenses and restore stronger earnings growth.

The coming quarters will be important in determining whether Roshan Packages can improve its consolidated performance and strengthen shareholder returns.