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	Mar '26 Mar 31, 2026	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	91.57	81.07	85.13	65.06	71.86	46.67
Trading Asset Securities	-	129.83	105.82	89.22	194.58	178.79
Cash & Short-Term Investments	372.36	210.9	190.95	154.29	266.43	225.45
Cash Growth	5.43%	10.45%	23.76%	-42.09%	18.18%	3.35%
Accounts Receivable	892.64	736.86	237.78	683.75	459.36	333.16
Other Receivables	-	74.89	16.25	35.11	30.62	29.61
Receivables	892.64	811.75	254.03	718.86	489.98	362.77
Inventory	533.62	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	191.94	293.88	235.15	192.58	290.32	180.33
Total Current Assets	1,991	2,144	1,353	1,772	1,594	1,284
Property, Plant & Equipment	2,175	2,183	2,174	2,240	1,990	1,137
Other Intangible Assets	6.81	7.36	6.83	1.7	0.01	-
Other Long-Term Assets	66.81	67.29	67.96	68.64	69.34	70.06
Total Assets	4,240	4,402	3,601	4,082	3,654	2,490
Accounts Payable	324.47	323.01	85.52	157.66	149.91	168.47
Accrued Expenses	-	84.23	101.03	127.6	52.54	29.11
Short-Term Debt	468.49	482.69	172.12	375.74	549.1	504.19
Current Portion of Long-Term Debt	15.54	62.08	62.84	63.61	75.3	21.98
Current Portion of Leases	6.41	-	2.22	4.45	6.31	3.75
Current Income Taxes Payable	-	-	-	46.11	-	-
Current Unearned Revenue	-	60.66	5.87	1.49	1.81	5.18
Other Current Liabilities	80.46	82.39	74.25	104.27	188.24	76.67
Total Current Liabilities	895.36	1,095	503.85	880.91	1,023	809.36
Long-Term Debt	-	-	61.3	122.6	183.9	90.62
Long-Term Leases	11.31	-	-	2.23	6.51	5.72
Pension & Post-Retirement Benefits	31.32	35	25.38	16.78	12.22	5.01
Long-Term Deferred Tax Liabilities	42.8	62.7	74.63	128.01	91.36	35.36
Total Liabilities	980.8	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	1,311	1,249	1,020	945.57	544.67	458.06
Comprehensive Income & Other	1,484	1,496	1,452	1,522	1,328	702.86
Shareholders' Equity	3,259	3,209	2,936	2,932	2,336	1,544
Total Liabilities & Equity	4,240	4,402	3,601	4,082	3,654	2,490
Total Debt	501.75	544.77	298.48	568.62	821.11	626.25
Net Cash (Debt)	-129.39	-333.87	-107.53	-414.33	-554.68	-400.8
Net Cash Per Share	-2.79	-7.20	-2.32	-8.93	-11.96	-8.64
Filing Date Shares Outstanding	46.26	46.38	46.38	46.38	46.38	46.38
Total Common Shares Outstanding	46.26	46.38	46.38	46.38	46.38	46.38
Working Capital	1,095	1,049	848.83	891.06	570.47	474.15
Book Value Per Share	70.44	69.20	63.30	63.21	50.37	33.29
Tangible Book Value	3,252	3,202	2,929	2,930	2,336	1,544
Tangible Book Value Per Share	70.30	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.