Lahore: MCB Investment Management Limited has reported the financial results for the Alhamra Opportunity Fund - Dividend Strategy Plan for the quarter ended September 30, 2026. The report, dated October 20, 2026, reveals a challenging period for the fund as it navigated a downturn in key financial metrics compared to the same quarter last year.

The condensed interim income statement, released by the company, shows a total income of negative 76,402,000 rupees for the quarter, a very large move from the positive 160.58 million rupees recorded in the corresponding period in 2025. This decline was primarily driven by a substantial net unrealised diminution on the re-measurement of investments classified as financial assets at fair value through profit or loss, which amounted to negative 99,188,000 rupees, compared to an appreciation of 146.81 million rupees in the previous year.

Expenses for the quarter saw a significant increase, totaling 25.718 million rupees, up from 8.38 million rupees last year, marking a very large move. The remuneration for the management company, MCB Investment Management Limited, rose to 18.112 million rupees from 5.702 million rupees. Additionally, brokerage, settlement, and bank charges increased to 2.349 million rupees from 589,000 rupees.

According to information available from the Pakistan Stock Exchange (PSX), the net loss for the period before taxation stood at 102.12 million rupees, a very large move from the net income of 152.203 million rupees recorded in the same quarter last year. The report also indicates that there was no taxation for the period, and the net loss after taxation remained at 102.12 million rupees.

The financial results highlight the volatile conditions facing the Alhamra Opportunity Fund in the current market environment. The designated market category for this fund remains focused on dividend strategies, which, according to the report, did not yield the expected returns for the quarter.