First Imrooz Modaraba Balance Sheet

Financials in millions PKR. Fiscal year is July - June.

Millions PKR. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	2016 - 2020
Period Ending	Sep '25 Sep 30, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021	2016 - 2020
Cash & Equivalents	5.92	2.55	6.42	52.26	5.02	11.72	Upgrade
Short-Term Investments	-	0.8	0.5	0.15	1.16	1.7	Upgrade
Cash & Short-Term Investments	5.92	3.35	6.92	52.41	6.18	13.42	Upgrade
Cash Growth	135.90%	-51.58%	-86.80%	748.65%	-53.98%	-30.30%	Upgrade
Accounts Receivable	182.89	204.65	205.68	311.21	200.17	269.76	Upgrade
Other Receivables	-	0.5	0.08	16.73	9.35	4.58	Upgrade
Receivables	182.89	205.15	205.76	327.94	209.52	274.34	Upgrade
Inventory	445.41	450.67	312.07	378.19	648.48	304.55	Upgrade
Prepaid Expenses	-	0.74	1.2	0.97	0.9	0.66	Upgrade
Other Current Assets	6.31	2.52	0.53	7.64	14.16	0.54	Upgrade
Total Current Assets	640.53	662.43	526.49	767.16	879.23	593.51	Upgrade
Property, Plant & Equipment	22.58	15.07	11.73	14.01	8.06	4.69	Upgrade
Other Intangible Assets	0.34	0.44	0.88	1.4	1.02	0.55	Upgrade
Other Long-Term Assets	0.9	0.9	0.6	0.6	0.6	0.11	Upgrade
Total Assets	664.36	678.84	539.69	783.16	888.91	598.86	Upgrade
Accrued Expenses	-	26.37	45.41	28.58	25.42	40.46	Upgrade
Short-Term Debt	193.47	192.79	142.66	140	110	58.24	Upgrade
Current Portion of Long-Term Debt	1.58	1.58	0.61	0.61	17.06	5.27	Upgrade
Current Unearned Revenue	-	-	-	-	0.03	0.23	Upgrade
Other Current Liabilities	236.3	177.51	121.62	448	537.9	253.87	Upgrade
Total Current Liabilities	431.34	398.24	310.3	617.2	690.4	358.08	Upgrade
Long-Term Debt	1.18	1.57	0.81	1.42	2.03	1.93	Upgrade
Long-Term Unearned Revenue	-	-	-	-	-	0.03	Upgrade
Pension & Post-Retirement Benefits	-	6.72	6.72	-	12.74	36.44	Upgrade
Total Liabilities	439.24	406.53	317.83	618.62	705.17	396.48	Upgrade
Common Stock	30	30	30	30	30	30	Upgrade
Retained Earnings	195.12	242.3	191.86	134.54	153.74	172.38	Upgrade
Shareholders' Equity	225.12	272.3	221.86	164.54	183.74	202.38	Upgrade
Total Liabilities & Equity	664.36	678.84	539.69	783.16	888.91	598.86	Upgrade
Total Debt	196.22	195.94	144.09	142.03	129.09	65.45	Upgrade
Net Cash (Debt)	-190.3	-192.59	-137.17	-89.63	-122.92	-52.03	Upgrade
Net Cash Per Share	-63.47	-64.20	-45.72	-29.88	-40.97	-17.34	Upgrade
Filing Date Shares Outstanding	3	3	3	3	3	3	Upgrade
Total Common Shares Outstanding	3	3	3	3	3	3	Upgrade
Working Capital	209.19	264.19	216.19	149.96	188.83	235.43	Upgrade
Book Value Per Share	75.04	90.77	73.95	54.85	61.28	67.46	Upgrade
Tangible Book Value	224.77	271.87	220.98	163.14	182.72	201.83	Upgrade
Tangible Book Value Per Share	74.92	90.62	73.66	54.38	60.94	67.28	Upgrade
Machinery	-	40.27	37.07	41.2	34.42	28.77	Upgrade
Leasehold Improvements	-	2.4	2.4	2.4	2.4	2.4	Upgrade

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