Biafo Industries Balance Sheet

Financials in millions PKR. Fiscal year is July - June.

Millions PKR. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	82.76	81.07	85.13	65.06	71.86	46.67
Trading Asset Securities	146.09	129.83	105.82	89.22	194.58	178.79
Cash & Short-Term Investments	384.9	210.9	190.95	154.29	266.43	225.45
Cash Growth	10.69%	10.45%	23.76%	-42.09%	18.18%	3.35%
Accounts Receivable	755.19	736.86	237.78	683.75	459.36	333.16
Other Receivables	-	74.89	16.25	35.11	30.62	29.61
Receivables	755.19	811.75	254.03	718.86	489.98	362.77
Inventory	683.65	823.27	664.27	701.69	542.92	510.75
Prepaid Expenses	-	4.34	8.28	4.57	4.02	4.22
Other Current Assets	282.53	293.88	235.15	192.58	290.32	180.33
Total Current Assets	2,106	2,144	1,353	1,772	1,594	1,284
Property, Plant & Equipment	2,167	2,183	2,174	2,240	1,990	1,137
Other Intangible Assets	7.17	7.36	6.83	1.7	0.01	-
Other Long-Term Assets	67.13	67.29	67.96	68.64	69.34	70.06
Total Assets	4,348	4,402	3,601	4,082	3,654	2,490
Accounts Payable	279.48	323.01	85.52	157.66	149.91	168.47
Accrued Expenses	89.15	84.23	101.03	127.6	52.54	29.11
Short-Term Debt	371.72	482.69	172.12	375.74	549.1	504.19
Current Portion of Long-Term Debt	46.57	62.08	62.84	63.61	75.3	21.98
Current Portion of Leases	-	-	2.22	4.45	6.31	3.75
Current Income Taxes Payable	-	-	-	46.11	-	-
Current Unearned Revenue	23.54	60.66	5.87	1.49	1.81	5.18
Other Current Liabilities	79.72	82.39	74.25	104.27	188.24	76.67
Total Current Liabilities	890.18	1,095	503.85	880.91	1,023	809.36
Long-Term Debt	-	-	61.3	122.6	183.9	90.62
Long-Term Leases	-	-	-	2.23	6.51	5.72
Pension & Post-Retirement Benefits	40.76	35	25.38	16.78	12.22	5.01
Long-Term Deferred Tax Liabilities	52.9	62.7	74.63	128.01	91.36	35.36
Total Liabilities	983.83	1,193	665.16	1,151	1,317	946.06
Common Stock	463.83	463.83	463.83	463.83	463.83	383.33
Retained Earnings	1,408	1,249	1,020	945.57	544.67	458.06
Comprehensive Income & Other	1,492	1,496	1,452	1,522	1,328	702.86
Shareholders' Equity	3,364	3,209	2,936	2,932	2,336	1,544
Total Liabilities & Equity	4,348	4,402	3,601	4,082	3,654	2,490
Total Debt	418.29	544.77	298.48	568.62	821.11	626.25
Net Cash (Debt)	-33.39	-333.87	-107.53	-414.33	-554.68	-400.8
Net Cash Per Share	-0.72	-7.20	-2.32	-8.93	-11.96	-8.64
Filing Date Shares Outstanding	46.38	46.38	46.38	46.38	46.38	46.38
Total Common Shares Outstanding	46.38	46.38	46.38	46.38	46.38	46.38
Working Capital	1,216	1,049	848.83	891.06	570.47	474.15
Book Value Per Share	72.52	69.20	63.30	63.21	50.37	33.29
Tangible Book Value	3,357	3,202	2,929	2,930	2,336	1,544
Tangible Book Value Per Share	72.37	69.04	63.15	63.17	50.37	33.29
Land	-	1,325	1,262	1,262	1,231	663.15
Buildings	-	238.66	237.36	231.69	206.67	151.42
Machinery	-	841.06	804.54	765.94	558.77	266.56
Construction In Progress	-	-	-	-	3.8	115.54

Source: S&P Global Market Intelligence. Standard template. Financial Sources.