Engro Fertilizers Limited (PSX:EFERT)

Engro Fertilizers Balance Sheet

Financials in millions PKR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	2,402	4,308	4,054	2,834	1,180	3,611
Short-Term Investments	2,423	1,200	2,214	8,018	2,065	26,763
Trading Asset Securities	-	2,491	21,848	1,650	12,032	-
Cash & Short-Term Investments	4,824	7,999	28,117	12,502	15,277	30,374
Cash Growth	-5.83%	-71.55%	124.89%	-18.17%	-49.70%	240.33%
Accounts Receivable	3,916	8,253	2,912	3,772	2,152	2,906
Other Receivables	19,842	22,153	15,755	17,004	12,583	11,062
Receivables	31,438	30,416	18,739	20,850	21,489	14,072
Inventory	70,723	34,969	24,085	23,364	11,603	13,944
Prepaid Expenses	-	1,595	545.83	1,024	639.34	891.14
Other Current Assets	-	3,012	5,320	2,094	1,408	1,451
Total Current Assets	106,985	77,991	76,806	59,835	50,417	60,733
Property, Plant & Equipment	85,123	83,137	79,965	77,880	73,031	65,734
Long-Term Investments	4,268	4,268	202.13	2,205	0.1	-
Goodwill	-	183.81	183.81	183.81	183.81	183.81
Other Intangible Assets	4,839	4,824	5,000	5,104	5,118	4,981
Other Long-Term Assets	-	-	-1,525	-	-	-
Total Assets	201,250	170,602	160,843	145,413	128,811	131,713
Accounts Payable	58,909	1,002	2,272	4,977	5,317	6,946
Accrued Expenses	1,382	22,391	21,021	28,099	13,982	12,531
Short-Term Debt	28,100	12,452	530.11	8,826	9,318	1,425
Current Portion of Long-Term Debt	11,834	2,834	2,715	6,828	5,756	10,062
Current Income Taxes Payable	-	-	994.34	4,512	1,129	-
Current Unearned Revenue	4,912	3,755	19,087	255.87	154.21	-
Other Current Liabilities	19,704	60,574	51,693	29,424	16,917	18,044
Total Current Liabilities	124,841	103,007	98,313	82,922	52,572	49,007
Long-Term Debt	33,271	18,702	3,267	5,842	11,460	13,514
Long-Term Unearned Revenue	380.04	552.68	763.53	937	975.42	53.79
Pension & Post-Retirement Benefits	-	209.19	194.51	189.18	178.37	219.25
Long-Term Deferred Tax Liabilities	348.48	672.84	10,402	8,155	11,943	11,678
Other Long-Term Liabilities	37.36	-	-	2,315	6,364	10,510
Total Liabilities	158,879	123,144	112,940	100,360	83,493	84,983
Common Stock	13,353	13,353	13,353	13,353	13,353	13,353
Additional Paid-In Capital	3,385	3,385	3,385	3,385	3,385	3,385
Retained Earnings	25,703	30,790	31,239	28,416	28,975	30,043
Comprehensive Income & Other	-69.54	-69.54	-74.03	-99.99	-394.25	-50.41
Shareholders' Equity	42,371	47,459	47,903	45,053	45,318	46,731
Total Liabilities & Equity	201,250	170,602	160,843	145,413	128,811	131,713
Total Debt	73,206	33,988	6,513	21,496	26,533	25,001
Net Cash (Debt)	-68,382	-25,989	21,604	-8,994	-11,256	5,374
Net Cash Per Share	-51.20	-19.46	16.18	-6.74	-8.43	4.02
Filing Date Shares Outstanding	1,336	1,335	1,335	1,335	1,335	1,335
Total Common Shares Outstanding	1,336	1,335	1,335	1,335	1,335	1,335
Working Capital	-17,856	-25,016	-21,506	-23,087	-2,155	11,725
Book Value Per Share	31.72	35.54	35.87	33.74	33.94	35.00
Tangible Book Value	37,532	42,451	42,719	39,765	40,017	41,566
Tangible Book Value Per Share	28.10	31.79	31.99	29.78	29.97	31.13
Land	-	292.2	292.2	292.2	292.2	253.06
Buildings	-	4,602	3,864	3,659	3,558	3,391
Machinery	-	128,264	123,410	118,501	109,243	105,807
Construction In Progress	-	7,152	7,734	7,793	11,032	5,171

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.