Karachi: AKD Aggressive Income Fund, in its annual report for the fiscal year ending June 30, 2026, has disclosed a total income of 224.78 million rupees, reflecting a notable decrease from the previous year's 250.66 million rupees. As of October 16, 2026, the income statement reveals a series of financial dynamics impacting the fund's performance.
The fund reported an income of 24,370,000 rupees from mark-up on bank deposits, a substantial rise from 10,342,000 rupees in the preceding year. Income from government securities experienced a decline, totaling 54.99 million rupees in contrast to the previous year's 58.23 million rupees. Meanwhile, income derived from term finance certificates and sukuk certificates slightly decreased to 32.65 million rupees from 33.60 million rupees.
According to information available from the Pakistan Stock Exchange (PSX), the fund's dividend income saw a very large or significant move downward, dropping to 9.24 million rupees from 15.73 million rupees. Additionally, the reversal of non-performing debt security, which contributed 114.19 million rupees last year, was absent this year. Conversely, the fund reported a realized gain on the sale of investments classified as 'financial assets at fair value through profit or loss' amounting to 23.16 million rupees, up from 7.26 million rupees, marking a very large or significant move.
Other income contributed 81.64 million rupees, a new entry for this year's financials. However, the net unrealized loss on re-measurement of investments classified as 'financial assets at fair value through profit or loss' was 1.63 million rupees, compared to a gain of 292,000 rupees last year, indicating a big move.
The fund's expenses increased to 26.95 million rupees from 25.49 million rupees. Notable expenses included the remuneration of AKD Investment Management Limited - Management Company at 17.77 million rupees, up from 14.32 million rupees, and Sindh sales tax on the remuneration of the Management Company, which increased to 2.67 million rupees from 2.14 million rupees.
Net income before taxation was 197.83 million rupees, down from the prior year's 225.17 million rupees. After accounting for income already paid on units redeemed, the fund's net income available for distribution was 171.28 million rupees, compared to 211.79 million rupees in the previous year. The allocation of net income, excluding capital gain, was 154.59 million rupees, while relating to capital gain was 16.69 million rupees.
The financial metrics presented in the report underscore the fund's strategic adjustments and external market factors influencing its annual performance within the designated market category.