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

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