PSX:EPCL Balance Sheet

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

Millions PKR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	6,700	3,534	4,101	3,292	1,934	945.73
Short-Term Investments	273.05	3,114	5,057	6,670	6,750	1,079
Trading Asset Securities	-	-	100.12	8,869	7,973	13,432
Cash & Short-Term Investments	6,973	6,649	9,258	18,831	16,656	15,456
Cash Growth	53.87%	-28.19%	-50.84%	13.05%	7.76%	48.48%
Accounts Receivable	1,956	1,263	1,629	2,679	834.36	586.21
Other Receivables	8,169	11,087	2,940	940.85	784.37	60.85
Receivables	16,914	12,377	4,586	3,632	1,650	678.3
Inventory	14,087	19,350	20,297	12,880	14,633	7,979
Prepaid Expenses	-	370.7	328.5	498.89	414.82	49.27
Other Current Assets	-	170.07	544.89	583.22	67.01	218.6
Total Current Assets	37,975	38,917	35,015	36,425	33,421	24,382
Property, Plant & Equipment	62,068	61,411	54,940	46,970	40,740	39,920
Long-Term Investments	-	-	-	1,318	3,093	4,661
Other Intangible Assets	477.16	514.9	620.21	686.6	711.83	101.97
Other Long-Term Assets	-	1.27	0.8	0.8	-	-
Total Assets	100,537	100,851	90,598	85,401	77,966	69,094
Accounts Payable	20,451	8,488	2,962	3,794	4,342	3,259
Accrued Expenses	515.52	9,908	10,349	7,462	5,693	4,789
Short-Term Debt	10,191	11,849	7,526	474.36	474.36	-
Current Portion of Long-Term Debt	3,309	1,302	3,071	4,826	3,930	1,836
Current Portion of Leases	437.21	853.15	1,173	1,913	1,481	1,081
Current Income Taxes Payable	-	-	150.92	2,887	1,016	-
Current Unearned Revenue	235.28	2,318	2,093	4,598	2,022	-
Other Current Liabilities	7,682	6,479	6,900	7,247	5,155	4,424
Total Current Liabilities	42,821	41,197	34,226	33,202	24,114	15,388
Long-Term Debt	30,247	29,097	22,138	19,835	17,177	19,790
Long-Term Leases	214.74	438.12	1,361	1,892	2,713	3,614
Long-Term Unearned Revenue	841.19	1,015	1,299	581.34	156.7	-
Long-Term Deferred Tax Liabilities	2,565	1,783	2,982	2,131	2,029	1,183
Other Long-Term Liabilities	-	-	-	637.81	1,808	2,991
Total Liabilities	76,688	73,530	62,006	58,279	47,998	42,968
Common Stock	9,089	9,089	9,089	9,089	9,089	9,089
Additional Paid-In Capital	3,875	3,875	3,875	3,875	3,875	3,875
Retained Earnings	7,884	11,357	12,628	11,158	14,004	10,162
Total Common Equity	20,849	24,322	25,592	24,122	26,968	23,126
Shareholders' Equity	23,849	27,322	28,592	27,122	29,968	26,126
Total Liabilities & Equity	100,537	100,851	90,598	85,401	77,966	69,094
Total Debt	44,398	43,539	35,269	28,941	25,776	26,321
Net Cash (Debt)	-37,425	-36,891	-26,011	-10,110	-9,119	-10,865
Net Cash Per Share	-38.82	-40.59	-21.52	-8.36	-7.54	-11.82
Filing Date Shares Outstanding	908.92	908.92	908.92	908.92	908.92	908.92
Total Common Shares Outstanding	908.92	908.92	908.92	908.92	908.92	908.92
Working Capital	-4,846	-2,280	789.14	3,224	9,308	8,993
Book Value Per Share	22.94	26.76	28.16	26.54	29.67	25.44
Tangible Book Value	20,371	23,807	24,972	23,435	26,256	23,024
Tangible Book Value Per Share	22.41	26.19	27.47	25.78	28.89	25.33
Land	-	1,175	1,175	1,152	1,152	1,152
Buildings	-	1,511	1,299	1,213	1,253	608.1
Machinery	-	56,528	51,937	48,925	43,728	30,608
Construction In Progress	-	22,548	18,921	10,699	7,095	18,264

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