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SHORT TERM BORROWINGS

9 Months Ended

Sep. 30, 2025

14. SHORT TERM BORROWINGS

	September 30,		December 31,
	2025		2024
	(Unaudited)
Repurchase agreement borrowings	$	798,579		806,886
Line of credit facility – others		89,502		296,674
	$	888,081	$	1,103,560

Borrowings against repurchase agreement, obtained from a party amounting to $0.532 million against 100 million shares of Worldcall Telecom Limited (placed by Ferret Consulting FZC) and from Hamdard Laboratories amounting to $0.266 million against 50 million shares of Worldcall Telecom Limited (placed by Ferret Consulting FZC) for the purpose of working capital requirements and/or to meet other business obligations. The facility carries a mark-up at the rate of 28% per annum (2024: 30%). The facility is secured against 30 million & 15 million shares of Worldcall Telecom Limited pledged with Elahi Group of Companies and Hamdard Laboratories, respectively.

Line of credit facility – others:

This represents various interest bearing and interest free loans from different parties.

	September 30,		December 31,
	2025		2024
	(Unaudited)
Loan from other parties	$	89,502	$	89,502
Loan from AMB Management Consulting (Pvt) Limited		-		207,172
	$	89,502	$	296,674

Loan from other parties: This represents various interest bearing and interest free loans denominated in US dollars (US$) from different companies, as mentioned below.

	September 30,		December 31,
	2025		2024
	(Unaudited)
HTS Tel Communication	$	68,747	$	68,747
TLT Communication		20,755		20,755
	$	89,502	$	89,502