Karachi: JS Investments Limited has released its financial results for the quarter ending September 30, 2026, showcasing notable changes in asset management across its funds. The report, dated October 22, 2026, indicates fluctuations in asset values and income across various investment portfolios.

The Unit Trust of Pakistan, according to the latest report, recorded a decrease in total assets from 2.53 billion rupees in June to 2.39 billion rupees by the end of September. This shift corresponded with a reduction in bank balances from 475.61 million rupees to 177.99 million rupees, while investments increased from 2.04 billion rupees to 2.20 billion rupees. The total liabilities rose from 25.53 million rupees to 32.94 million rupees, resulting in net assets of 2.36 billion rupees, down from 2.51 billion rupees. The unit holders' fund mirrored this decrease, and the net asset value per unit fell from 428.00 rupees to 403.55 rupees, a moderate move of 5.71%.

The JS Growth Fund showed a decrease in total assets from 4.61 billion rupees to 4.12 billion rupees. Investments decreased from 4.34 billion rupees to 3.87 billion rupees, and bank balances slightly dipped to 211.88 million rupees. Liabilities decreased from 225.64 million rupees to 166.32 million rupees, resulting in net assets dropping from 4.38 billion rupees to 3.95 billion rupees. The number of units decreased slightly from 8,453,797 to 8,428,361, with the net asset value per unit falling from 518.09 rupees to 468.91 rupees, indicating a moderate move of 9.48%.

According to information available from the Pakistan Stock Exchange (PSX), the JS Cash Fund’s income statement revealed a total income decrease to 133.80 million rupees from the previous year's 210.14 million rupees. Despite this, the fund reported a net income after taxation of 113.94 million rupees, a notable decrease from the prior year's 199.33 million rupees.

JS Momentum Factor Exchange Traded Fund recorded a net income of 6.67 million rupees for the quarter, significantly lower than the previous year's 205.15 million rupees. The fund also saw a net cash used in operating activities of 285.85 million rupees. The cash and equivalents at the end of the period were reported at 13.55 million rupees, down from the beginning balance of 31.52 million rupees.

JS Islamic Sarmaya Mehfooz Fund reported a total income of negative 48.99 million rupees for the quarter, compared to the previous year's 90.78 million rupees. The fund's expenses totaled 1.99 million rupees, resulting in a net loss of 50.99 million rupees after taxation.

These results reflect the broader trends and challenges faced by JS Investments in the current financial landscape, as the company navigates asset management and market conditions.