PSX:EPCL 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	4,855	4,507	3,534	4,101	3,292	1,934
Short-Term Investments	16,274	2,915	3,114	5,057	6,670	6,750
Trading Asset Securities	-	19,051	-	100.12	8,869	7,973
Cash & Short-Term Investments	21,129	26,473	6,649	9,258	18,831	16,656
Cash Growth	380.83%	298.19%	-28.19%	-50.84%	13.05%	7.76%
Accounts Receivable	1,886	1,716	1,263	1,629	2,679	834.36
Other Receivables	8,495	10,494	11,087	2,940	940.85	784.37
Receivables	15,016	12,230	12,377	4,586	3,632	1,650
Inventory	18,342	16,117	18,741	20,297	12,880	14,633
Prepaid Expenses	-	324.5	370.7	328.5	498.89	414.82
Other Current Assets	-	53.43	170.07	544.89	583.22	67.01
Total Current Assets	54,487	55,199	38,308	35,015	36,425	33,421
Property, Plant & Equipment	62,322	61,627	62,020	54,940	46,970	40,740
Long-Term Investments	-	-	-	-	1,318	3,093
Other Intangible Assets	447.39	475.15	514.9	620.21	686.6	711.83
Other Long-Term Assets	-	0.54	1.27	0.8	0.8	-
Total Assets	117,297	117,311	100,851	90,598	85,401	77,966
Accounts Payable	26,316	13,711	8,488	2,962	3,794	4,342
Accrued Expenses	387.53	10,208	9,908	10,349	7,462	5,693
Short-Term Debt	675	675	11,849	7,526	474.36	474.36
Current Portion of Long-Term Debt	3,150	1,978	1,302	3,071	4,826	3,930
Current Portion of Leases	127.27	228.03	853.15	1,173	1,913	1,481
Current Income Taxes Payable	-	-	-	150.92	2,887	1,016
Current Unearned Revenue	220.74	3,533	2,318	2,093	4,598	2,022
Other Current Liabilities	8,593	7,530	6,479	6,900	7,247	5,155
Total Current Liabilities	39,470	37,864	41,197	34,226	33,202	24,114
Long-Term Debt	51,612	53,325	29,097	22,138	19,835	17,177
Long-Term Leases	170.9	187.88	438.12	1,361	1,892	2,713
Long-Term Unearned Revenue	714.21	754.49	1,015	1,299	581.34	156.7
Long-Term Deferred Tax Liabilities	1,560	1,781	1,783	2,982	2,131	2,029
Other Long-Term Liabilities	-	-	-	-	637.81	1,808
Total Liabilities	93,527	93,912	73,530	62,006	58,279	47,998
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	7,806	7,435	11,357	12,628	11,158	14,004
Total Common Equity	20,770	20,399	24,322	25,592	24,122	26,968
Shareholders' Equity	23,770	23,399	27,322	28,592	27,122	29,968
Total Liabilities & Equity	117,297	117,311	100,851	90,598	85,401	77,966
Total Debt	55,735	56,394	43,539	35,269	28,941	25,776
Net Cash (Debt)	-34,606	-29,921	-36,891	-26,011	-10,110	-9,119
Net Cash Per Share	-38.09	-32.92	-40.59	-21.52	-8.36	-7.54
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	15,017	17,335	-2,889	789.14	3,224	9,308
Book Value Per Share	22.85	22.44	26.76	28.16	26.54	29.67
Tangible Book Value	20,323	19,924	23,807	24,972	23,435	26,256
Tangible Book Value Per Share	22.36	21.92	26.19	27.47	25.78	28.89
Land	-	1,184	1,175	1,175	1,152	1,152
Buildings	-	2,769	1,511	1,299	1,213	1,253
Machinery	-	78,483	56,528	51,937	48,925	43,728
Construction In Progress	-	2,598	23,157	18,921	10,699	7,095

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