Engro Fertilizers Balance Sheet

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

Millions PKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	2,425	8,043	4,308	4,054	2,834	1,180
Short-Term Investments	14,751	1,200	1,200	2,214	8,018	2,065
Trading Asset Securities	-	14,813	2,491	21,848	1,650	12,032
Cash & Short-Term Investments	17,175	24,056	7,999	28,117	12,502	15,277
Cash Growth	87.33%	200.73%	-71.55%	124.89%	-18.17%	-49.70%
Accounts Receivable	2,943	16,846	8,253	2,912	3,772	2,152
Other Receivables	21,042	16,641	22,153	15,755	17,004	12,583
Receivables	30,102	33,589	30,416	18,739	20,850	21,489
Inventory	43,740	34,843	34,969	24,085	23,364	11,603
Prepaid Expenses	-	1,098	1,595	545.83	1,024	639.34
Other Current Assets	-	2,500	3,012	5,320	2,094	1,408
Total Current Assets	91,017	96,084	77,991	76,806	59,835	50,417
Property, Plant & Equipment	102,833	92,391	83,137	79,965	77,880	73,031
Long-Term Investments	4,349	4,349	4,268	202.13	2,205	0.1
Goodwill	-	183.81	183.81	183.81	183.81	183.81
Other Intangible Assets	4,719	4,596	4,824	5,000	5,104	5,118
Long-Term Deferred Tax Assets	1,739	1,535	-	-	-	-
Other Long-Term Assets	-	-	-	-1,525	-	-
Total Assets	204,789	199,166	170,602	160,843	145,413	128,811
Accounts Payable	56,895	1,944	1,002	2,272	4,977	5,317
Accrued Expenses	1,318	57,731	50,940	21,021	28,099	13,982
Short-Term Debt	24,511	23,023	12,452	530.11	8,826	9,318
Current Portion of Long-Term Debt	14,529	14,462	2,834	2,715	6,828	5,756
Current Income Taxes Payable	-	-	-	994.34	4,512	1,129
Current Unearned Revenue	160.13	3,003	3,755	19,087	255.87	154.21
Other Current Liabilities	25,045	24,434	32,024	51,693	29,424	16,917
Total Current Liabilities	122,459	124,596	103,007	98,313	82,922	52,572
Long-Term Debt	37,812	29,446	18,702	3,267	5,842	11,460
Long-Term Unearned Revenue	1,793	377.1	552.68	763.53	937	975.42
Pension & Post-Retirement Benefits	-	-	209.19	194.51	189.18	178.37
Long-Term Deferred Tax Liabilities	-	-	672.84	10,402	8,155	11,943
Other Long-Term Liabilities	-	-	-	-	2,315	6,364
Total Liabilities	162,064	154,419	123,144	112,940	100,360	83,493
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	26,025	28,048	30,790	31,239	28,416	28,975
Comprehensive Income & Other	-38.21	-38.21	-69.54	-74.03	-99.99	-394.25
Shareholders' Equity	42,725	44,747	47,459	47,903	45,053	45,318
Total Liabilities & Equity	204,789	199,166	170,602	160,843	145,413	128,811
Total Debt	76,853	66,930	33,988	6,513	21,496	26,533
Net Cash (Debt)	-59,678	-42,875	-25,989	21,604	-8,994	-11,256
Net Cash Per Share	-44.72	-32.11	-19.46	16.18	-6.74	-8.43
Filing Date Shares Outstanding	1,333	1,335	1,335	1,335	1,335	1,335
Total Common Shares Outstanding	1,333	1,335	1,335	1,335	1,335	1,335
Working Capital	-31,443	-28,511	-25,016	-21,506	-23,087	-2,155
Book Value Per Share	32.06	33.51	35.54	35.87	33.74	33.94
Tangible Book Value	38,006	39,967	42,451	42,719	39,765	40,017
Tangible Book Value Per Share	28.52	29.93	31.79	31.99	29.78	29.97
Land	-	292.2	292.2	292.2	292.2	292.2
Buildings	-	5,139	4,602	3,864	3,659	3,558
Machinery	-	131,779	128,264	123,410	118,501	109,243
Construction In Progress	-	12,835	7,152	7,734	7,793	11,032

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