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Press Release

VIS Reaffirms Broker Management Rating of Next Capital Limited

Karachi, February 23, 2026: VIS Credit Rating Company Ltd. (VIS) has reaffirmed the Broker Management Rating of Next Capital Limited ('NCL' or 'the Company') at ‘BMR2++’. Outlook on the assigned rating is ‘Stable’. The previous rating action was announced on February 10, 2025.

The rating signifies strong external controls, client relationship and fairplay, as well as compliance & risk management. Regulatory requirements, supervisory framework, internal controls, HR & infrastructure are considered sound while financial management is considered adequate.

NCL was incorporated in December, 2009. NCL caters primarily to equity broking services to domestic retail and high net worth (HNWI) clients, local institutions, and foreign broker dealers. Alongside, the company has a reputable presence in investment banking & corporate financial advisory business in Pakistan. NCL, besides a head office based in Karachi, runs its retail operations through a branch in Lahore. The Company holds a Trading Right Entitlement Certificate (TREC) issued by the Pakistan Stock Exchange Limited (PSX) for Trading and Self-Clearing Services. External auditors of the company are Grant Thorton Anjum Rahman Chartered Accountants and belong to category ‘A’ on the approved list of auditors published by the State Bank of Pakistan (SBP).

Assigned rating takes into account the strong ownership and governance framework of the Company, supported by a seven-member board of directors, including two independent directors. Additionally, the Company’s board committees comprise Audit, Human Resource & Remuneration, Risk Management, and Investment, with three of these committees headed by an independent director. However, some overlap in membership has been observed across committees. Internal control framework of the Company may be further improved by enhancing the scope of conflict-of-interest policy and disseminating the same to all stakeholders. Moreover, enhancing the frequency of trade reviews and implementing daily reporting of personal trades may further enhance the internal control framework. The Company has client services, with online trading platforms that facilitate seamless transactions, a complaint management system whereby grievances are filed and acknowledged via SMS, and the availability of research materials, including equity reports, weekly reviews, and daily morning briefings, on its website. Nevertheless, the Company may consider enhancing the investor grievance procedures for greater visibility on the website. Moreover, expanding geographical footprint may help broaden customer reach. While contingency measures of the Company are in place, increasing the frequency of disaster recovery exercises may further strengthen the same. Establishing an independent risk management department may further enhance the Company’s compliance and risk management framework

Assessment of the financial profile reflects improvement in the profitability profile of the Company in FY25, primarily driven by higher brokerage revenue in line with overall positive industry trend, followed by increase in income from advisory segment. Consequently, the Company’s operational efficiency depicted improvement, albeit it remains on the higher side. The Company has phased out its proprietary investments, thereby limiting the exposure to market risk. Liquidity and capitalization profile of the Company is considered adequate. Going forward, enhancement in the revenue base, along with managing operational efficiencies, as well as improvement in capitalization and liquidity profile will remain important for the rating.

For further information on this rating, please contact at 021-35311861-64 or email at info@vis.com.pk.





Applicable Rating Criteria: Broker Management Ratings
https://docs.vis.com.pk/Methodologies%202024/Broker-Management.pdf

VIS Rating Scale
https://docs.vis.com.pk/docs/VISRatingScales.pdf

Information herein was obtained from sources believed to be accurate and reliable; however, VIS Credit Rating Company Limited (VIS) does not guarantee the accuracy, adequacy or completeness of any information and is not responsible for any errors or omissions or for the results obtained from the use of such information. VIS, the analysts involved in the rating process and members of its rating committee do not have any conflict of interest relating to the rating(s)/ranking(s) mentioned in this report. VIS is paid a fee for most rating assignments. This rating/ranking is an opinion and is not a recommendation to buy or sell any securities. Copyright February 23, 2026 VIS Credit Rating Company Limited. All rights reserved. Contents may be used by news media with credit to VIS.