PSX:EPCL Balance Sheet

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

Millions PKR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	4,507	3,534	4,101	3,292	1,934
Short-Term Investments	21,517	3,114	5,057	6,670	6,750
Trading Asset Securities	-	-	100.12	8,869	7,973
Cash & Short-Term Investments	26,024	6,649	9,258	18,831	16,656
Cash Growth	291.43%	-28.19%	-50.84%	13.05%	7.76%
Accounts Receivable	1,716	1,263	1,629	2,679	834.36
Other Receivables	7,761	11,087	2,940	940.85	784.37
Receivables	13,057	12,377	4,586	3,632	1,650
Inventory	16,117	19,350	20,297	12,880	14,633
Prepaid Expenses	-	370.7	328.5	498.89	414.82
Other Current Assets	-	170.07	544.89	583.22	67.01
Total Current Assets	55,199	38,917	35,015	36,425	33,421
Property, Plant & Equipment	61,627	61,411	54,940	46,970	40,740
Long-Term Investments	-	-	-	1,318	3,093
Other Intangible Assets	475.15	514.9	620.21	686.6	711.83
Other Long-Term Assets	-	1.27	0.8	0.8	-
Total Assets	117,311	100,851	90,598	85,401	77,966
Accounts Payable	26,870	8,488	2,962	3,794	4,342
Accrued Expenses	535.72	9,908	10,349	7,462	5,693
Short-Term Debt	675	11,849	7,526	474.36	474.36
Current Portion of Long-Term Debt	1,978	1,302	3,071	4,826	3,930
Current Portion of Leases	228.03	853.15	1,173	1,913	1,481
Current Income Taxes Payable	-	-	150.92	2,887	1,016
Current Unearned Revenue	234.15	2,318	2,093	4,598	2,022
Other Current Liabilities	7,343	6,479	6,900	7,247	5,155
Total Current Liabilities	37,864	41,197	34,226	33,202	24,114
Long-Term Debt	53,325	29,097	22,138	19,835	17,177
Long-Term Leases	187.88	438.12	1,361	1,892	2,713
Long-Term Unearned Revenue	754.49	1,015	1,299	581.34	156.7
Long-Term Deferred Tax Liabilities	1,781	1,783	2,982	2,131	2,029
Other Long-Term Liabilities	-	-	-	637.81	1,808
Total Liabilities	93,912	73,530	62,006	58,279	47,998
Common Stock	9,089	9,089	9,089	9,089	9,089
Additional Paid-In Capital	3,875	3,875	3,875	3,875	3,875
Retained Earnings	7,435	11,357	12,628	11,158	14,004
Total Common Equity	20,399	24,322	25,592	24,122	26,968
Shareholders' Equity	23,399	27,322	28,592	27,122	29,968
Total Liabilities & Equity	117,311	100,851	90,598	85,401	77,966
Total Debt	56,394	43,539	35,269	28,941	25,776
Net Cash (Debt)	-30,369	-36,891	-26,011	-10,110	-9,119
Net Cash Per Share	-33.42	-40.59	-21.52	-8.36	-7.54
Filing Date Shares Outstanding	909.33	908.92	908.92	908.92	908.92
Total Common Shares Outstanding	909.33	908.92	908.92	908.92	908.92
Working Capital	17,335	-2,280	789.14	3,224	9,308
Book Value Per Share	22.43	26.76	28.16	26.54	29.67
Tangible Book Value	19,924	23,807	24,972	23,435	26,256
Tangible Book Value Per Share	21.91	26.19	27.47	25.78	28.89
Land	-	1,175	1,175	1,152	1,152
Buildings	-	1,511	1,299	1,213	1,253
Machinery	-	56,528	51,937	48,925	43,728
Construction In Progress	-	22,548	18,921	10,699	7,095

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.