Credit Rating Information and Services PLC (CRISL) has assigned the company as "BBB+" in the long term and "ST-4" in the short term along with Stable outlook in consideration of its audited financials up to June 30, 2025 and other relevant quantitative as well as qualitative information up to the date of rating declaration.

(Q3 Un-audited): EPS was Tk. (0.47) for January-March 2026 as against Tk. (0.90) for January-March 2025; EPS was Tk. (1.41) for July 2025-March 2026 as against (2.21) for July 2024-March 2025. NOCFPS was Tk. 1.01 for July 2025-March 2026 as against Tk. (0.53) for July 2024-March 2025. NAV per share was Tk. 11.06 as on March 31, 2026 and Tk. 13.11 as on March 31, 2025. (cont.1) Reasons for deviation: The Earnings Per Share (EPS) of the Company for the period ended March 31, 2026 stood at Tk. (1.41), compared to Tk. (2.21) for the corresponding period ended March 31, 2025. The negative EPS has improved during the period from July 1, 2025 to March 31, 2026 due to increase of the export revenue and reduction in the Company's manufacturing costs and operating expenses. (cont.2) As a result, the Net Loss after Tax decreased compared to the corresponding period ended March 31, 2025. The Net Operating Cash Flow Per Share (NOCFPS) for the period stood at Tk. 1.01, compared to Tk. (0.53) for the corresponding period ended March 31, 2025. The improvement in NOCFPS was primarily attributable to an increase in cash collections from turnover during the period.

(Q2 Un-audited): EPS was Tk. (0.61) for October-December 2025 as against Tk. (0.78) for October-December 2024; EPS was Tk. (0.94) for July-December 2025 as against Tk. (1.31) for July-December 2024. NOCFPS was Tk. 0.72 for July-December 2025 as against Tk. (0.73) for July-December 2024. NAV per share was Tk. 11.19 as on December 31, 2025 and Tk. 14.05 as on December 31, 2024. (cont.1) Reasons for deviation: The Earnings Per Share (EPS) of the Company for the period ended December 31, 2025 stood at Tk. (0.94), compared to Tk. (1.31) for the corresponding period ended December 31, 2024. The negative EPS has improved during the period from July 1, 2025 to December 31, 2025 due to a reduction in the Company's manufacturing costs and operating expenses. As a result, the Net Loss after Tax decreased compared to the corresponding period ended December 31, 2024. (cont.2) The Net Operating Cash Flow Per Share (NOCFPS) for the period stood at Tk. 0.72, compared to Tk. (0.73) for the corresponding period ended December 31, 2024. The improvement in NOCFPS was primarily attributable to an increase in cash collections from turnover during the period.

As per Regulation 16(1) of the Dhaka Stock Exchange (Listing) Regulations, 2015, the Company has informed that a meeting of the Board of Directors will be held on September 24, 2026, to consider, among others, the Un-Audited Financial Statements for the Second Quarter (Q2) ended December 31, 2025, at 4:00 p.m., and the Un-Audited Financial Statements for the Third Quarter (Q3) ended March 31, 2026, at 4:30 p.m.

(Q1 Un-audited): EPS was Tk. (0.33) for July-September 2025 as against Tk. (0.53) for July-September 2024; NOCFPS was Tk. 0.28 for July-September 2025 as against Tk. (0.02) for July-September 2024. NAV per share was Tk. 11.93 as on September 30, 2025 and Tk. 14.96 as on September 30, 2024. (cont.1) Reasons for deviation: EPS of the Company for the period ended September 30, 2025 stood at Tk. (0.33), compared to Tk. (0.53) for the corresponding period ended September 30, 2024. The negative EPS has improved during the period from July 1, 2025 to September 30, 2025 due to a reduction in the Company's manufacturing costs and operating expenses. As a result, the Net Loss after Tax decreased compared to the corresponding period ended September 30, 2024. (cont.2) NOCFPS for the period stood at Tk. 0.28, compared to Tk. (0.02) for the corresponding period ended September 30, 2024. The improvement in NOCFPS was primarily attributable to an increase in cash collections from turnover during the period.

Trading of the shares of the company will resume on 12.07.2026.

Trading of the shares of the company will remain suspended on record date i.e., 09.07.2026.

As per Regulation 16(1) of the Dhaka Stock Exchange (Listing) Regulations, 2015, the Company has informed that a meeting of the Board of Directors will be held on July 13, 2026 at 4:00 pm to consider, among others, Un-Audited Financial Statements for the First Quarter (Q1) period ended September 30, 2025.

The auditor of the company has given the Emphasis of Matter paragraph in the auditor's report for the year ended June 30, 2025. To view the details, please visit: https://www.dsebd.org/Auditors_opinion/2025/SK%20Trims%20&%20Industries25.pdf

Trading of the shares of the company will be allowed only in the Spot Market and Block transaction will also be settled as per spot settlement cycle from 06.07.2026 to 08.07.2026 and trading of the shares will remain suspended on record date i.e., 09.07.2026.